natgillin/translations-raw huggingface dataset:
The derogations from the municipal property tax on an annual basis provided for under the Agreement on Licensing and Charges were not made conditional upon a specific or defined investment (for data centre or other operations), as required under the Regional Aid Guidelines.
Izjeme od obveznosti plačila občinskih davkov od premoženja na letni osnovi, določene v pogodbi o izdaji licenc in pristojbinah, niso bile vezane na posebno ali opredeljeno naložbo (za podatkovni center ali druge dejavnosti), kot je zahtevano v smernicah o regionalni pomoči.
The maintenance of an investment project in the region for five years as stipulated in paragraph 32 of the Regional Aid Guidelines was accordingly not a condition for the municipality tax derogation.
Vsaj petletno ohranjanje naložbenega projekta v regiji, kot je določeno v točki 32 smernic o regionalni pomoči, torej ni bil pogoj za izjemo od obveznosti plačila davkov na občinski ravni.
Therefore, the aid cannot qualify as an investment aid under the Regional Aid Guidelines.
Zato se pomoč ne more šteti kot pomoč za naložbe v skladu s smernicami o regionalni pomoči.
The Icelandic authorities have not argued that the aid measures are compatible as operating aid under the Regional Aid Guidelines.
Islandski organi niso trdili, da so ukrepi pomoči združljivi kot pomoč za tekoče poslovanje v skladu s smernicami o regionalni pomoči.
The municipal property tax derogations do not comply with the conditions set out in Chapter 5 of the Regional Aid Guidelines; in particular the measures are not granted in respect of a predefined set of eligible expenditures or costs, as stipulated in paragraph 66 of the Regional Aid Guidelines.
Izjeme od obveznosti plačila davkov od premoženja na občinski ravni niso v skladu s pogoji iz poglavja 5 smernic o regionalni pomoči, zlasti se ukrepi ne dodelijo glede na predhodno določen niz upravičenih odhodkov ali stroškov, kot je določeno v točki 66 smernic o regionalni pomoči.
The municipal property tax derogations therefore constitute pure operating aid which is not compatible with the EEA Agreement.
Izjeme od obveznosti plačila davkov od premoženja na občinski ravni torej pomenijo čisto pomoč za tekoče poslovanje, ki ni združljiva s Sporazumom EGP.
The Icelandic authorities have not provided specific argumentation as to whether the derogation from the one-off municipality street construction tax entails state aid or not and they have not put forward specific arguments as to the compatibility of this measure.
Islandski organi niso predložili posebnih utemeljitev, ali izjema od enkratnega občinskega davka na gradnjo cest pomeni državno pomoč ali ne, prav tako niso predložili posebnih utemeljitev glede združljivosti tega ukrepa.
The Authority takes the view that the same applies to the derogation from street construction tax as in the case of property tax in this respect; the measures are not linked to a specific investment and they constitute pure operating aid to Verne, incompatible with the EEA Agreement.
Nadzorni organ meni, da se v tem pogledu uporabljajo enaka načela za izjeme od občinskega davka na gradnjo cest in za primer davka od premoženja, saj ukrepi niso povezani s posebno naložbo in pomenijo čisto pomoč za tekoče poslovanje za družbo Verne, ki ni združljiva s Sporazumom EGP.
Whether the proposed aid is necessary to produce a real incentive effect to undertake investment which would not otherwise be made in the assisted areas is a crucial element in a regional aid assessment.
Pri oceni regionalne pomoči je bistveno ugotoviti, ali je predlagana pomoč potrebna, da ustvari resničen spodbujevalni učinek za začetek naložb, ki sicer ne bi bile izvedene na območjih, ki prejemajo pomoč.
Thus, it has to be verified whether the aid is necessary to provide an incentive effect for the investment, i.e. whether the aid actually contributes to changing the behaviour of the beneficiary so that it undertakes investment in the assisted region concerned and not somewhere else.
Zato je treba preveriti, ali je pomoč potrebna za zagotavljanje spodbujevalnega učinka za naložbe, in sicer ali pomoč dejansko prispeva k spremembi ravnanja upravičenca, tako da izvede naložbo v zadevni regiji, ki prejema pomoč, in ne kje drugje.
Therefore, regional aid may be compatible with Article 61(3)(c) of the EEA Agreement only if it has triggered the investment in the given regional aid area. [104]
Zato je lahko regionalna pomoč združljiva s členom 61(3)(c) Sporazuma EGP le, če je sprožila naložbo v zadevno območje, ki prejema regionalno pomoč [104].
In the case of the Agreement on Licensing and Charges, which was entered into with the Municipality on 9 November 2009, just before the construction of the DataCentercame to a halt in December 2009, it is even more evident than in the later cancelled Investment Agreement, that the requirement of demonstrated incentive effect was not met.
V primeru pogodbe o izdaji licenc in pristojbinah, ki je bila sklenjena z občino Reykjanesbær 9. novembra 2009 tik pred zaustavitvijo gradnje podatkovnega centra v decembru 2009, je še bolj očitno kot v pozneje odpovedani investicijski pogodbi, da zahteva dokazanega spodbujevalnega učinka ni bila izpolnjena.
No “document that may be considered as explicitly granting aid to [the company] for the investment” [106] had been issued as regards the derogation from municipal tax when the construction of the Data Centre started in 2008.
Ko se je leta 2008 začel graditi podatkovni center, ni bil izdan noben „dokument, ki se lahko obravnava kot nedvoumna dodelitev pomoči [družbi] za naložbe“ [106], kar zadeva izjemo od obveznosti plačila davkov na občinski ravni.
The Authority is of the view that the provisions and aim of the Regional Aid Guidelines form a solid basis for this assessment, and does not share the view of the Icelandic authorities, that this basis would entail taking form over substance.
Nadzorni organ meni, da določbe in cilj smernic o regionalni pomoči zagotavljajo trdno podlago za to oceno, ter se ne strinja z mnenjem islandskih organov, da bi ta podlaga pomenila dajanje prednosti obliki pred vsebino.
The Icelandic authorities have argued that the initial Investment Agreement was necessary for Verne to complete its investment for the Data Centre following the onset of the financial crisis.
Islandski organi so trdili, da je družba Verne potrebovala prvo investicijsko pogodbo za dokončanje svoje naložbe v podatkovni center po nastopu finančne krize.
The argument put forward was that “Verne cannot proceed with the completion of the data centre project as originally planned”, see page 19 of the Authority’s Decision No 418/10/COL.
Navedli so, da „družba Verne ne more do konca izvesti projekta podatkovnega centra, kot je bilo prvotno načrtovano“, glej stran 19 Odločbe Nadzornega organa št. 418/10/COL.
In the opening decision the Authority addressed this argument by taking the view that verifying the necessity of the aid would need a full analysis of the economic circumstances of the beneficiary’s investment decision.
Nadzorni organ je v odločbi o začetku postopka pri presoji te trditve zavzel stališče, da je treba pri preverjanju nujnosti pomoči v celoti analizirati gospodarske razmere odločitve upravičenca o naložbi.
The Authority took the view that such an analysis should only be made on the basis of the beneficiary’s original business plans and other documents submitted to the beneficiary’s investment committees in order to obtain approval to commit resources to the investment activity; profitability calculations for the project with and without the aid; project finance analysis; risk assessments; and a detailed account of how circumstances following the onset of the financial crisis in October 2008 influenced on the business plan and required rate of return of the investment.
Po mnenju Nadzornega organa se lahko taka analiza opravi le na podlagi originalnih poslovnih načrtov upravičenca in drugih dokumentov, predloženih odborom za naložbe upravičenca, da se dobi odobritev za porabo sredstev za naložbene dejavnosti, izračunov donosnosti projekta z in brez pomoči, finančne analize projekta, ocen tveganja ter podrobnega poročila o tem, kako so razmere po nastopu finančne krize v oktobru 2008 vplivale na poslovni načrt in zahtevano stopnjo donosa naložbe.
The Icelandic authorities have not during the formal investigation put forward any such business plans or relevant documentation regarding the investment decision or any further evidence in support of this argument.
Islandski organi med formalnim postopkom preiskave niso predložili nobenih takih poslovnih načrtov ali zadevne dokumentacije v zvezi z odločitvijo o naložbi ali kakršnega koli dodatnega dokaza v podporo tej trditvi.
This argument is therefore without merit and the Authority cannot consider the municipal tax measures compatible on this basis.
Ta trditev je torej brez osnove in Nadzorni organ ne more obravnavati občinskih davčnih ukrepov kot združljivih na tej podlagi.
Thus, the Authority concludes that the aid granted under the Agreement on Licensing and Charges cannot be found compatible under the Regional Aid Guidelines or Article 61(3)(c) of the EEA Agreement.
Nadzorni organ torej ugotavlja, da pomoč, dodeljena po pogodbi o izdaji licenc in pristojbinah, ne more biti združljiva v skladu s smernicami o regionalni pomoči ali členom 61(3)(c) Sporazuma EGP.
The Authority observes that the Icelandic authorities invoked a force majeure argument in their comments to the opening decision.
Nadzorni organ ugotavlja, da so se islandski organi v svojih pripombah k odločbi o začetku postopka sklicevali na razlog višje sile.
The derogations from the general ban on state aid are set out in Article 61(3) of the EEA Agreement.
Izjeme od splošne prepovedi v zvezi z državnimi pomočmi so določene v členu 61(3) Sporazuma EGP.
The Authority fails to see any relevance of the force majeure argument to Article 61(3) or the guidelines adopted on the basis of that provision.
Nadzorni organ ne vidi nobene zveze med razlogom višje sile in členom 61(3) ali smernicami, sprejetimi na podlagi te določbe.
In particular the facts of this case do not qualify as aid under Article 61(3)(b) as the tax measures were not aimed at tackling a serious disturbance in the economy as a whole.
Dejstva te zadeve se ne štejejo kot pomoč po členu 61(3)(b), saj davčni ukrepi niso bili namenjeni reševanju resne motnje v celotnem gospodarstvu.
The Authority thus rejects the relevance of the force majeure argument put forward by the Icelandic authorities.
Nadzorni organ zato zavrača relevantnost razloga višje sile, ki so ga navedli islandski organi.
The Icelandic authorities have not invoked the Authority’s Guidelines on Rescue and Restructuring.
Islandski organi se niso sklicevali na smernice Nadzornega organa za reševanje in prestrukturiranje.
Given that nothing indicates that Verne was a firm in difficulty within the meaning of these guidelines at the time of entering into the Agreement on Licensing and Charges in 2009, the conditions laid down in the guidelines would not seem to be met.
Ker nič ne kaže, da je bila družba Verne ob sklenitvi pogodbe o izdaji licenc in pristojbinah leta 2009 podjetje v težavah v smislu teh smernic, se zdi, da pogoji iz teh smernic niso izpolnjeni.
In any event, it has not been demonstrated that the tax measures contained in the Agreement on Licensing and Charges were necessary and proportionate to attain any objects of common interest.
Vsekakor ni bilo dokazano, da so davčni ukrepi iz pogodbe o izdaji licenc in pristojbinah nujni in sorazmerni za dosego kakršnih koli ciljev v skupnem interesu.
Therefore, the Authority has not identified any grounds to declare the aid granted under the Agreement on Licensing and Charges compatible with the internal market in the light of Article 61(3) EEA.
Nadzorni organ torej ni ugotovil nobenih razlogov, na podlagi katerih bi pomoč, dodeljeno po pogodbi o izdaji licenc in pristojbinah, razglasil za združljivo z notranjim trgom glede na člen 61(3) Sporazuma EGP.
For the above reasons, the aid measures identified under the Agreement on Licensing and Charges cannot be considered compatible with the EEA Agreement.
Zaradi navedenih razlogov se ugotovljeni ukrepi pomoči v okviru pogodbe o izdaji licenc in pristojbinah ne morejo obravnavati kot združljivi s Sporazumom EGP.
The Authority therefore concludes that the tax derogations granted to Verne by the Municipality constitute aid that is unlawful and incompatible with the internal market on the basis of Article 61(1) EEA.
Zato Nadzorni organ ugotavlja, da izjeme od obveznosti plačila davkov, ki jih je občina Reykjanesbær dodelila družbi Verne, pomenijo pomoč, ki je na podlagi člena 61(1) Sporazuma EGP nezakonita in nezdružljiva z notranjim trgom.
The Authority has found that the preferential price of the five buildings sold to Verne entails state aid.
Nadzorni organ je ugotovil, da preferencialna cena za pet stavb, prodanih družbi Verne, pomeni državno pomoč.
The Icelandic authorities have not put forward any arguments as to whether the aid is compatible to the EEA Agreement but rather focused their argumentation on their assertion that no aid was involved.
Islandski organi niso predložili nobenih utemeljitev v zvezi s tem, ali je pomoč združljiva s Sporazumom EGP, ampak so se osredotočili na utemeljevanje svoje trditve, da ni šlo za pomoč.
However, the Authority has assessed whether the aid could be regarded compatible under the Regional Aid Guidelines.
Vendar je Nadzorni organ proučil, ali bi pomoč lahko obravnavali kot združljivo v skladu s smernicami o regionalni pomoči.
To qualify as investment aid under the Regional Aid Guidelines, the aid must be “awarded for an initial investment project” as stipulated in paragraphs 25 of the Regional Aid Guidelines, and the aid is calculated with reference to either the cost related to a specific investment or the cost of jobs directly created by the investment, as stipulated in paragraph 28 of the guidelines.
Da se pomoč šteje kot pomoč za naložbe v skladu s smernicami o državni pomoči, mora biti „dodeljena za začetni naložbeni projekt“, kot je določeno v točki 25 smernic o regionalni pomoči, pomoč pa se izračuna bodisi glede na stroške v zvezi s zadevno naložbo bodisi glede na stroške za delovna mesta, neposredno ustvarjena z naložbenim projektom, kot je določeno v točki 28 smernic.
This was not the case when the State sold the buildings to Verne; the sale was not linked to or made conditional upon a specific investment project.
Ko je država prodala stavbe družbi Verne, pa ni bilo tako, saj prodaja ni bila povezana s posebnim naložbenim projektom ali pogojena z njim.
The only mentioning of an investment project in the Real Estate Agreement is in Annex C to the agreement, titled “Phase I permits” where the renovation of buildings 868 and 869 into data centre including up to 5000 m2 new construction, construction of new buildings of up to 12000 m2 is listed under the title “Phase 1” and a “Master Plan” of construction of up to 40000 m2 of new data centre buildings and construction of up to four additional generator buildings of op to 16000 m2 is envisaged.
Edina omemba naložbenega projekta je v Prilogi C pogodbe o nakupu nepremičnine z naslovom „Dovoljenja za fazo 1“, v kateri je navedena predelava stavb št. 868 in 869 v podatkovni center, vključno z novimi objekti s površino do 5000 m2, pod naslovom „Faza 1“ je predvidena gradnja novih stavb s površino do 12000 m2, pod naslovom „Glavni načrt“ pa gradnja novih stavb podatkovnega centra s površino do 40000 m2 in gradnja do štirih dodatnih stavb z generatorjem s površino do 16000 m2.
However, it appears that the sale of the buildings and the conditions under which they were sold was not made conditional upon these plans or any specific investment plans, as also is demonstrated by the fact that the initially envisaged investment did not fully materialize, as has been clarified by the Icelandic authorities during the formal investigation, yet the price paid for the buildings remained unchanged.
Vendar se zdi, da prodaja stavb in pogoji, pod katerimi so bile prodane, ni bila vezana na te načrte ali kakršne koli posebne naložbene načrte, kot je tudi dokazano z dejstvom, da prvotno predvidena naložba ni bila v celoti realizirana, kot so pojasnili islandski organi med formalnim postopkom preiskave; kljub temu pa se cena, plačana za stavbe, ni spremenila.
Further, an important condition is contained in paragraph 32 of the Regional Aid Guidelines; that the aid must be made conditional on the maintenance of an investment project in the region concerned for a minimum period of at least five years after its completion.
V točki 32 smernic o regionalni pomoči je določen pomemben pogoj, in sicer da je pomoč odvisna od ohranjanja naložbenega projekta v zadevni regiji vsaj pet let po njenem zaključku.
This condition is not met in the case at hand.
Ta pogoj v obravnavani zadevi ni izpolnjen.
No other grounds for compatibility apply.
Drugih razlogov za združljivost, ki bi se lahko uporabili, ni.
The Authority therefore concludes that the state aid granted to Verne through preferential real estate prices constitute aid that is unlawful and incompatible with the internal market on the basis of Article 61(1) EEA.
Zato Nadzorni organ ugotavlja, da državna pomoč, dodeljena družbi Verne s preferencialnimi cenami nepremičnin, pomeni pomoč, ki je na podlagi člena 61(1) Sporazuma EGP nezakonita in nezdružljiva z notranjim trgom.
On the basis of the foregoing assessment, the Authority finds that in breach of the Article 61(1) of the EEA Agreement Iceland has unlawfully granted Verne the following aid:
Na podlagi predhodne ocene Nadzorni organ ugotavlja, da je Islandija s kršitvijo člena 61(1) Sporazuma EGP družbi Verne nezakonito dodelila naslednjo pomoč:
municipal tax derogations described under Section I.3.4.2 of this Decision, whose value will have to be determined by the Icelandic authorities in proceedings for the recovery of the aid, and;
izjeme od obveznosti plačila davkov na občinski ravni, opisane v oddelku I.3.4.2 te odločbe, katere vrednost bodo morali islandski organi določiti v postopku za vračilo pomoči, ter
a preferential price of ISK 220850000 for buildings No 864, 866, 868, 869 and 872 at Valhallarbraut industrial site in the municipalityof Reykjanesbær.
preferencialno ceno v višini 220850000 ISK za stavbe št. 864, 866, 868, 869 in 872 na industrijskem območju Valhallarbraut v občini Reykjanesbær.
The aid referred to in (a) and (b) should be regarded as incompatible with the common market.
Pomoč iz točk (a) in (b) je treba obravnavati kot nezdružljivo s skupnim trgom.
The Authority finds that neither the Ground Lease Agreement, as amended by the Supplementary Lease Agreement, nor the Power Contract does entail the granting of state aid.
Nadzorni organ ugotavlja, da niti pogodba o zakupu zemljišča, kakor jo spreminja dodatna pogodba o zakupu zemljišča, niti pogodba o prodaji električne energije ne pomenita dodelitve državne pomoči.
RECOVERY OF UNLAWFUL AND INCOMPATIBLE STATE AID
IZTERJAVA NEZAKONITE IN NEZDRUŽLJIVE DRŽAVNE POMOČI
It follows from Article 14 of Part II of Protocol 3 that the Authority shall decide that unlawful aid which is incompatible with the state aid rules under the EEA Agreement must be recovered from the beneficiaries.
Iz člena 14 dela II Protokola 3 izhaja, da Nadzorni organ odloči, da je treba nezakonito pomoč, ki je nezdružljiva s pravili o državni pomoči po Sporazumu EGP, izterjati od upravičencev.
To abolish the aid, by means of recovery of state aid that has been unlawfully granted is the logical consequence of a finding that aid is unlawful.
Ko se ugotovi, da je pomoč nezakonita, je logična posledica, da se pomoč ukine z izterjavo nezakonito dodeljene državne pomoči.
By repaying the aid, the beneficiary forfeits the advantage which it enjoyed over its competitors on the market, and the situation prior to the payment of the aid is restored. [107]
Upravičenec se odpove prednosti pred konkurenti na trgu, tako da vrne pomoč, in ponovno se vzpostavijo razmere, ki so obstajale pred dodelitvijo pomoči [107].
Given that the measures identified in the case at hand constitute unlawful and incompatible aid, the amount of aid must be recovered from Verne in order to re-establish the economic conditions with which the company would have had to contend if it had not been granted incompatible aid, the Icelandic authorities must take all necessary steps to eliminate the advantages deriving from the aid and recover it from the beneficiary.
Glede na to, da ugotovljeni ukrepi v obravnavani zadevi pomenijo nezakonito in nezdružljivo pomoč, je treba od družbe Verne izterjati znesek pomoči, da se ponovno vzpostavijo gospodarske razmere, s katerimi bi se morala družba kosati, če ji ne bi bila dodeljena nezdružljiva pomoč, islandski organi pa morajo sprejeti vse potrebne ukrepe za ukinitev prednosti, ki izhajajo iz pomoči, in za izterjavo pomoči od upravičenca.
Recovery shall be effected form the time when the advantage occurred to the beneficiary, i.e. when the aid was put at the disposal of the beneficiary, and shall bear recovery interests until effective recovery.
Izterjava se izvede od datuma, ko je upravičenec pridobil prednost, tj. ko mu je bila pomoč dana na voljo, pri čemer se temu znesku prištejejo obresti izterjave do datuma dejanske izterjave pomoči.
The amount to be recovered shall be calculated on the basis on the provisions of the Authority’s Guidelines on recovery of unlawful and incompatible aid and in accordance with the Authority’s Decision No 195/04/COL.
Znesek, ki ga je treba izterjati, se izračuna na podlagi določb iz Smernic Nadzornega organa o izterjavi nezakonite in nezdružljive pomoči ter v skladu z Odločbo Nadzornega organa št. 195/04/COL.
The incompatible aid element in the case of the real estate price is ISK 220850000.
Nezdružljivi element pomoči pri ceni nepremičnine je znesek 220850000 ISK.
As regards the aid element of the municipal property tax and street construction tax the Icelandic authorities are invited to provide detailed and accurate information on the amount of aid granted under the Agreement on Licensing and Charges. [108]
Kar zadeva element pomoči občinskega davka od premoženja in davka na gradnjo cest, so islandski organi pozvani, naj zagotovijo podrobne in natančne informacije o znesku pomoči, dodeljenem po pogodbi o izdaji licenc in pristojbinah [108] –
In accordance with Article 8 in Part II of Protocol 3, following the withdrawal of the notification, the formal investigation procedure initiated under Article 1(2) of Part I of Protocol 3 concerning certain tax derogation which the Icelandic authorities planned to grant Verne under the later cancelled Investment Agreement for the construction of a data center is hereby closed as regards the following measures:
Formalni postopek preiskave, sprožen na podlagi člena 1(2) dela I Protokola 3, v zvezi z nekaterimi izjemami od obveznosti plačila davkov, ki so jih islandski organi nameravali dodeliti družbi Verne po pozneje odpovedani investicijski pogodbi za gradnjo podatkovnega centra, se v skladu s členom 8 dela II Protokola 3 po umiku priglasitve zaključi za naslednje ukrepe:
The formal investigation procedure regarding the agreement between Farice and Verne dated 26 February 2008 is herewith closed as the Icelandic authorities have informed that it was cancelled.
Formalni postopek preiskave glede pogodbe med družbama Farice in Verne z dne 26. februarja 2008 se zaključi, saj so islandski organi sporočili, da je bila pogodba odpovedana.
The Ground Lease Agreement dated 9 May 2008 as amended by the Supplementary Lease Agreement dated 30 June 2009, and the Power Contract dated 22 October 2009, entered into with Verne Holdings ehf. and Verne Real Estate ehf. do not constitute state aid within the meaning of Article 61(1) of the EEA Agreement
Pogodba o zakupu zemljišča z dne 9. maja 2008, kakor je bila spremenjena z dodatno pogodbo o zakupu zemljišča z dne 30. junija 2009, ter pogodba o prodaji električne energije, ki sta bili sklenjeni z družbama Verne Holdings ehf. in Verne Real Estate ehf., ne pomenita državne pomoči v smislu člena 61(1) Sporazuma EGP.