natgillin/translations-raw huggingface dataset:
The agricultural cooperatives have more than 50000 individual members (farmers), about 19000 employees and the annual turnover is over NOK 58 billion (approximately EUR 6 billion).
Kmetijske zadruge imajo več kot 50000 posameznih članov (kmetovalcev) in okoli 19000 zaposlenih, njihov letni promet pa presega 58 milijard NOK (okoli 6 milijard EUR).
The agricultural cooperatives are owners of some of the most well-known Norwegian brands like TINE (dairy products), Gilde (red meat) and Prior (eggs and poultry).
Kmetijske zadruge so lastnice nekaterih najbolj znanih norveških blagovnih znamk, kot so TINE (mlečni proizvodi), Gilde (rdeče meso) ter Prior (jajca in perutnina).
The main objectives of the agricultural cooperatives are to provide channels for processing and marketing of agricultural produce, and to provide good conditions for access to capital and input items to the production on each farm.
Glavna cilja kmetijskih zadrug sta zagotoviti kanale za predelavo in trženje kmetijskih proizvodov ter dobre pogoje za dostop do kapitala in vložkov za proizvodnjo na vsaki kmetiji.
According to the Norwegian Raw Fish Act [21], the Norwegian cooperative sales organisations have an exclusive right to take care of all first-hand marketing of fish and shellfish, except farmed fish.
V skladu z norveškim Zakonom o surovih ribah [21] imajo norveške prodajne zadruge izključno pravico, da poskrbijo za trženje rib in lupinarjev, razen farmsko gojenih rib, iz prve roke.
There are six cooperative sales organisations in this sector.
Na tem področju deluje šest prodajnih zadrug.
The operational area of each organisation is related either to a geographic area and/or to the species.
Področje delovanja vsake organizacije je povezano z geografskim območjem in/ali vrstami.
The cooperative sales organisations are owned by the fishermen themselves.
Lastniki prodajnih zadrug so sami ribiči.
In addition to the marketing functions, the sales organisations also have control functions as to the protection of marine resources.
Poleg trženja so prodajne organizacije odgovorne tudi za nadzor nad zaščito morskih virov.
The first hand marketing value of fish and shellfish is approximately NOK 6 billion (approximately EUR 620 million).
Vrednost trženja rib in lupinarjev iz prve roke je okoli 6 milijard NOK (okoli 620 milijonov EUR).
90 % of all fish and shellfish are exported.Coop NKL BA is the central organisation for the Norwegian consumer cooperatives.
90 % vseh rib in lupinarjev se izvozi.Coop NKL BA je osrednja organizacija norveških potrošniških zadrug.
Coop is a grocery chain that has approximately 1,1 million individual members organised in 140 cooperatives.
Coop je veriga trgovin z živili, ki ima okoli 1,1 milijona posameznih članov, združenih v 140 zadrugah.
It operates more than 1350 stores with an annual turnover of approximately NOK 34 billion (approximately EUR 3,6 billion) and around 22000 employees.
Upravlja več kot 1350 trgovin z letnim prometom okoli 34 milijard NOK (približno 3,6 milijarde EUR) in okoli 22000 zaposlenimi.
The market share is 24 % of the market for groceries.
Med trgovinami z živili ima 24-odstotni tržni delež.
Coop is also involved in food processing and cooperates with the other Scandinavian cooperative retail organisations with regard to purchasing and processing.
Coop se ukvarja tudi s predelavo hrane in sodeluje z drugimi skandinavskimi maloprodajnimi zadružnimi organizacijami v zvezi z nakupom in predelavo.
The main objectives of the consumer cooperatives are to provide the members with sound and useful goods and services at competitive prices, and at the same time to be an interest organisation for the members in consumer issues.
Glavna cilja potrošniških zadrug sta zagotoviti članom dobre in uporabne proizvode in storitve po konkurenčnih cenah ter hkrati biti organizacije, ki zastopajo interese svojih članov pri potrošniških vprašanjih.
The Norwegian Federation of Co-operative Housing Associations (NBBL) is a national membership association representing 86 cooperative housing associations, and comprises 772000 individual members and 378000 housing units in close to 5100 affiliated housing cooperatives.
Norveška zveza zadružnih stanovanjskih združenj (NBBL) je nacionalno združenje članov, ki zastopa 86 zadružnih stanovanjskih združenj in ima 772000 posameznih članov ter 378000 stanovanjskih enot v skoraj 5100 pridruženih stanovanjskih zadrugah.
Cooperative housing associations vary in size, counting from 100 to 190000 individual members.
Zadružna stanovanjska združenja so različno velika in štejejo od 100 do 190000 posameznih članov.
Housing cooperatives hold a significant share of the housing market in the cities, in Oslo the market share is close to 40 %, the national average being 15 %.
Stanovanjske zadruge imajo pomemben delež stanovanjskega trga v mestih; v Oslu je njihov tržni delež skoraj 40 %, v povprečju pa imajo v državi 15-odstotni tržni delež.
The main objectives are to secure good and suitable dwellings for the members and to work for good and stable conditions for cooperative housing.
Njihova glavna cilja sta zagotoviti varna, dobra in ustrezna stanovanja za člane ter si prizadevati za dobre in stabilne razmere za zadružna stanovanja.
NORWEGIAN RULES ON CORPORATE TAXATION AND THE POSITION AS REGARDS COOPERATIVES
NORVEŠKA PRAVILA ZA OBDAVČITEV DOHODKOV PRAVNIH OSEB IN STANJE V ZVEZI Z ZADRUGAMI
The general corporate tax in Norway is currently 28 %.
Splošni davek od dobička pravnih oseb na Norveškem trenutno znaša 28 %.
The tax is applied to the net taxable income of business entities.
Davek se obračuna od neto obdavčljivega dohodka poslovnih subjektov.
It also applies when the income is added to the company’s equity capital.
Obračuna se tudi, kadar se dohodek doda lastniškemu kapitalu podjetja.
However, the Norwegian Supreme Court has concluded that share deposits are not taxable income for the receiving company [22].
Vendar pa je norveško vrhovno sodišče odločilo, da delniški depoziti niso obdavčljivi dohodek za družbo prejemnico [22].
The reason is that the contributions are deemed to have been previously taxed as the contributor’s income.
Razlog za to je, da se šteje, da so bili ti prispevki že obdavčeni kot dohodek vlagatelja.
Hence, whereas an undertaking has to pay 28 % tax on equity financed through the undertaking’s own income, no tax is paid with regard to deposits from the shareholders or the public.
Ker mora podjetje plačati 28-odstotni davek na kapital, financiran z lastnim dohodkom podjetja, se davek ne plača za depozite delničarjev ali javnosti.
It follows that undertakings organised as limited companies etc. may increase their equity capital by receiving non-taxable share deposits from their shareholders or from the public.
Sledi, da lahko podjetja, ki so organizirana kot delniška družba itd., povečajo lastniški kapital tako, da sprejmejo neobdavčljive delniške depozite od svojih delničarjev ali javnosti.
Cooperatives, however, do not have this possibility.
Vendar pa zadruge te možnosti nimajo.
According to the Norwegian Act on cooperatives, they cannot issue shares to the public or issue other capital certificates or securities.
V skladu z norveškim Zakonom o zadrugah ne morejo izdajati delnic javnosti ali drugih kapitalskih certifikatov ali vrednostnih papirjev.
Furthermore, it is considered that the principle of open membership limits the size of capital contributions that the cooperatives can claim from their members.
Poleg tega velja, da načelo odprtega članstva omejuje znesek kapitalskih prispevkov, ki jih lahko zadruge zahtevajo od svojih članov.
According to the notification, the obligations and limitations imposed on the cooperatives by law are seen by the Norwegian authorities as essential and inherent in the cooperative principles.
Norveški organi v skladu s priglasitvijo pojmujejo obveznosti in omejitve, ki jih zadrugam nalaga zakon, kot bistvene in neločljivo povezane z zadružnimi načeli.
Hence, the Norwegian authorities consider that the lifting of these restrictions would violate fundamental cooperative principles.
Zato so norveški organi mnenja, da bi odprava teh omejitev pomenila kršitev temeljnih načel.
The Norwegian authorities point out that the Norwegian Act on cooperatives may be stricter on this point than the legislation on cooperatives in other European states.
Norveški organi poudarjajo, da je lahko norveški Zakon o zadrugah v zvezi s tem bolj strog kot zakonodaja o zadrugah v drugih evropskih državah.
As an example, the Norwegian authorities refer to Article 64 of the EC Regulation on the Statute for a European Cooperative Society [23], according to which the cooperative may provide for the issuing of securities other than shares which may be subscribed both by members and non-members.
Kot primer se norveški organi sklicujejo na člen 64 Uredbe ES o statutu evropske zadruge [23], v skladu s katerim lahko zadruga izdaja vrednostne papirje, razen delnic, ki jih lahko vpišejo člani ali nečlani.
By Decision No 719/07/COL, the Authority decided to open the formal investigation procedure with regard to the notified scheme.
Nadzorni organ je z Odločbo št. 719/07/COL odločil, da bo sprožil formalni postopek preiskave v zvezi s priglašeno shemo.
In the opening decision, the Authority’s preliminary view was that the scheme constituted State aid within the meaning of Article 61(1) EEA.
V odločbi o začetku postopka je bilo predhodno stališče Nadzornega organa, da shema pomeni državno pomoč v smislu člena 61(1) EGP.
Firstly, the Authority considered that the proposed tax benefit for cooperatives confers an advantage on the cooperatives.
Prvič, Nadzorni organ je menil, da predlagana davčna ugodnost za zadruge daje zadrugam prednost.
Secondly, the Authority considered the tax benefit for cooperatives to be selective and had doubts that it would be justified by the nature or general scheme of the Norwegian tax system.
Drugič, Nadzorni organ je menil, da je davčna ugodnost za zadruge selektivna, in je dvomil, da bo upravičena z naravo ali splošno shemo norveškega davčnega sistema.
On the basis that the scheme would reduce the corporate tax payable by the cooperatives covered, the Authority expressed doubts as to whether the scheme might not distort or threaten to distort competition.
Ker bi shema zmanjšala davek od dobička pravnih oseb, ki ga plačajo zajete zadruge, je Nadzorni organ izrazil dvom glede tega, da shema ne bi mogla izkrivljati konkurence ali groziti, da bo izkrivljala konkurenco.
Finally, the Authority expressed doubts as to whether the notified measure could be regarded as complying with any of the exemptions set out in Article 61 EEA and therefore be deemed compatible with the State aid rules of the EEA Agreement.
Nadzorni organ je tudi dvomil, da je priglašeni ukrep mogoče obravnavati kot skladen s katero koli izjemo iz člena 61 EGP in zato kot skladen s pravili o državni pomoči Sporazuma EGP.
COMMENTS OF THE NORWEGIAN AUTHORITIES
PRIPOMBE NORVEŠKIH ORGANOV
The Norwegian authorities argue that the proposed tax deduction does not confer an advantage on the cooperatives.
Norveški organi navajajo, da predlagana davčna olajšava zadrugam ne daje prednosti.
On the one hand, the Norwegian authorities hold that the tax deduction should be considered ‘part of a bargain whereby the tax scheme constitutes payments from the State to cooperative companies for adapting to the current legal framework for cooperatives’ [24].
Na eni strani norveški organi navajajo, da je treba davčno olajšavo obravnavati kot „del dogovora, pri čemer davčna shema predstavlja plačila države zadružnim podjetjem za prilagajanje na veljavni zakonodajni okvir za zadruge“ [24].
The State thereby safeguards the cooperative form as an alternative to limited companies, which is considered as an intangible benefit in the public interest.
Država tako ščiti obliko zadruge kot alternativo družbam z omejeno odgovornostjo, kar velja za nedotakljivo korist v javnem interesu.
On the other hand, the Norwegian authorities argue that the tax deduction should be regarded as compensation for the extra costs incurred by the cooperatives due to the restrictions imposed on them when it comes to access to equity capital, considered as a structural disadvantage for the cooperative.
Na drugi strani pa norveški organi navajajo, da je treba davčno olajšavo obravnavati kot nadomestilo za dodatne stroške na strani zadrug zaradi omejitev, ki so jim naložene v zvezi z dostopom do kapitala, kar se šteje kot strukturno neugoden položaj za zadruge.
The Norwegian authorities state that it is their assumption that the measure in question merely compensates and counteracts the fundamental disadvantage imposed on the cooperatives when it comes to access to equity capital.With regard to both arguments, the Norwegian authorities state that the scheme is in accordance with the market investor principle.
Norveški organi navajajo, da predvidevajo, da zadevni ukrep zgolj izravnava temeljni neugodni položaj na strani zadrug v zvezi z dostopom do lastniškega kapitala.V zvezi z obema argumentoma norveški organi navajajo, da je shema skladna z načelom tržnega vlagatelja.
The argument seems to be based on the view that the aid granted under the scheme will not exceed the extra cost involved in operating as a cooperative nor the public benefit of safeguarding the cooperative form.
Zdi se, da argument temelji na mnenju, da pomoč, dodeljena po shemi, ne bo presegla dodatnega stroška, povezanega z delovanjem v vlogi zadruge, niti javne koristi varovanja oblike zadružništva.
Furthermore, the Norwegian authorities maintain that the use of a fiscal measure does not prevent the use of the market investor principle, as the form of aid chosen by the State should be irrelevant.
Poleg tega norveški organi vztrajajo, da uporaba davčnega ukrepa ne preprečuje uporabe načela tržnega vlagatelja, saj naj bi bila oblika pomoči, ki jo izbere država, nepomembna.
It follows from the practice of the European Courts and the European Commission that the fact that a measure compensates for a disadvantage suffered by an undertaking, does not imply that the measure cannot be regarded as conferring an advantage on the undertaking.
Iz prakse Evropskega sodišča in Evropske komisije sledi, da dejstvo, da ukrep izravnava neugoden položaj na strani podjetja, ne pomeni, da ga ni mogoče obravnavati kot ukrepa, ki podjetju daje prednost.
According to the Norwegian authorities, this practice does not apply to the present case.
Po navedbah norveških organov ta praksa za zadevni primer ne velja.
All limited liability companies have the possibility to increase their equity by receiving deposits which are non-taxable income for the company.
Vse družbe z omejeno odgovornostjo imajo možnost lastniški kapital povečati tako, da sprejmejo depozite, ki so za podjetje neobdavčljivi dohodek.
The scheme merely compensates for the disadvantage and puts the cooperatives on an equal footing with other companies.
Shema zgolj izravnava neugoden položaj zadrug in jih izenačuje z drugimi podjetji.
The Norwegian authorities furthermore argue that the present case can be distinguished from the European Commission’s decision in the OTE case [25] since the tax benefit and the extra cost due to the obligation in the present case occur simultaneously.
Norveški organi nadalje navajajo, da je zadevni primer mogoče razlikovati od odločitve Evropske komisije v zadevi OTE [25], saj davčna olajšava in dodaten strošek zaradi obveznosti v zadevnem primeru nastaneta hkrati.
The Norwegian authorities read paragraph 101 in the OTE case as indicating that this might be of importance for the qualification as State aid.
Norveški organi odstavek 101 v zadevi OTE razumejo tako, da bi bilo to lahko pomembno za opredelitev sheme kot državne pomoči.
Concerning the selectivity of the scheme, the Norwegian authorities state that the scheme results in treating cooperatives as if the equity had been financed by shareholders.
V zvezi s selektivnostjo sheme norveški organi navajajo, da shema zadruge obravnava, kot da lastniški kapital financirajo delničarji.
The tax benefit enables the receiving cooperative to allocate the same amount as equity without having to pay tax, as if it had received a similar amount as share deposits.
Davčna olajšava zadrugi prejemnici omogoča, da dodeli enak znesek kot lastniški kapital, ne da bi plačala davek, kot da bi podoben znesek prejela kot delniške depozite.
Consequently, in the opinion of the Norwegian authorities, the general rule concerning equity deposits is made applicable to the cooperatives.
Posledično po mnenju norveških organov za zadruge velja splošno pravilo v zvezi z depoziti lastniškega kapitala.
Moreover, the Norwegian authorities claim that the notified scheme is in accordance with the EEA State aid rules and the principles expressed in the Commission Communication on cooperatives [26].
Poleg tega norveški organi navajajo, da je priglašena shema v skladu s pravili o državni pomoči EGP in načeli iz Sporočila Komisije o zadrugah [26].
The Norwegian authorities in particular refer to Section 3.2.6 of the Commission Communication, according to which specific tax treatment of cooperatives may be welcomed.Finally, regarding distortion of competition, the Norwegian authorities argue that the scheme merely counteracts an existing distortion at the expense of the cooperatives, and therefore presumably improves the efficiency of the markets affected.
Norveški organi se zlasti sklicujejo na oddelek 3.2.6 Sporočila Komisije, v skladu s katerim je lahko posebna davčna obravnava zadrug dobrodošla.V zvezi z izkrivljanjem konkurence norveški organi navajajo, da shema zgolj nevtralizira obstoječe izkrivljanje v škodo zadrug in zato domnevno izboljšuje učinkovitost prizadetih trgov.
Following the publication of Decision No 719/07/COL to open the formal investigation procedure with regard to the notified aid to certain cooperatives, the EFTA Surveillance Authority has received comments from a number of third parties.
Po objavi Odločbe št. 719/07/COL o sprožitvi formalnega postopka preiskave v zvezi s priglašeno pomočjo za določene zadruge je Nadzorni organ Efte prejel pripombe več tretjih oseb.
The comments of the French Government refer, in essence, to the special character of cooperatives, and emphasise that the notified scheme is only intended to compensate the cooperatives for their structural disadvantages.
Pripombe francoske vlade se v bistvu nanašajo na posebno značilnost zadrug ter poudarjajo, da je priglašena shema namenjena samo kot nadomestilo zadrugam za njihov strukturno neugoden položaj.
Cooperatives Europe represents cooperatives across Europe and aims at supporting and developing cooperative enterprises.
Cooperatives Europe zastopa združenja iz vse Evrope ter je namenjena podpori in razvoju zadružnih podjetij.
Initially, the organisation refers to the specific identity of the cooperative, recognised by Community authorities.
Organizacija se sklicuje na posebno identiteto zadruge, ki jo priznavajo organi Skupnosti.
Cooperatives Europe believes that the specific schemes that cooperatives benefit from should not be compared to the schemes that apply to other forms of enterprises since the schemes are the operational translation of the cooperative principles.
Cooperatives Europe verjame, da se posebnih shem, od katerih imajo zadruge koristi, ne sme primerjati s shemami, ki veljajo za druge oblike podjetij, saj so sheme operativni prevod zadružnih načel.
Furthermore, Cooperatives Europe argue that specific tax arrangements for cooperatives do not have the objective or the effect of establishing unfair competition, but rather are designed to take into account and to compensate for the limitations that are inherent in the cooperative form in a proportionate way.
Poleg tega Cooperatives Europe navaja, da posebne davčne ureditve za zadruge nimajo cilja ali učinka vzpostavitve nelojalne konkurence, temveč so oblikovane tako, da upoštevajo in sorazmerno izravnavajo neugoden položaj zaradi omejitev, ki so povezane z obliko zadruge.
According to Cooperatives Europe, the scheme is justified by a principle of equality as the cooperatives suffer from certain disadvantages, inter alia regarding access to capital.
Po navedbah Cooperatives Europe shemo upravičuje načelo enakosti, saj so zadruge včasih v manj ugodnem položaju, med drugim pri dostopu do kapitala.
Cooperatives Europe considers that the cooperatives are subject to an autonomous legal scheme which takes their specifics into consideration.
Cooperatives Europe meni, da so zadruge predmet neodvisne pravne sheme, ki upošteva njihove posebnosti.
It is argued that if a tax scheme specific to cooperatives conforms with the logic of the legal system in the Member State, is a consequence of the modes of operational functioning of the cooperative linked to the cooperative principles and values and is proportional to the limitations imposed by these modes of cooperative functioning, it cannot be considered to be State aid or an advantage but is simply a scheme that stems from a logic of functioning that is different from other forms of enterprise and is justified by an equality of treatment between different forms of enterprises.
Navaja, da če je davčna shema za zadruge skladna z logiko pravnega sistema države članice, če je posledica načinov operativnega delovanja zadruge, ki je povezano z zadružnimi načeli in vrednotami, in če je sorazmerna z omejitvami, ki jih nalagajo ti načini operativnega delovanja, je ni mogoče obravnavati kot državno pomoč ali prednost, temveč preprosto kot shemo, ki izvira iz logike delovanja, ki se razlikuje od drugih oblik podjetij, in je utemeljena z enakostjo obravnave različnih oblik podjetij.
Finally, Cooperatives Europe argues that the scheme compensates for the disadvantages the cooperatives suffer from and thereby recognises the logic of the cooperative system and its rights to compete on an equal footing.
Cooperatives Europe na koncu navaja, da shema izravnava neugoden položaj zadrug ter tako priznava logiko zadružnega sistema in pravice do konkuriranja pod enakimi pogoji.
Kooperativa Förbundet, an organisation for consumer cooperatives in Sweden, supports the arguments submitted by Cooperatives Europe.
Kooperativa Förbundet, švedska organizacija za potrošniške zadruge, podpira argumente Cooperatives Europe.
Confcooperative — Confederazione Cooperative Italiane is an organisation for Italian cooperatives.
Confcooperative - Confederazione Cooperative Italiane je organizacija za italijanske zadruge.
It highlights the mutualistic aim of cooperatives and in concluding that the Norwegian legislation is in line with that of other Member States which seek to reduce the disadvantages experienced by cooperatives, especially as regards raising capital, underlines that any excess paid in the coop by members remains the property of the member and thus cannot be taxed in the hands of the cooperative.
Poudarja skupen cilj zadrug in zaključuje, da je norveška zakonodaja skladna z zakonodajami drugih držav članic, katerih cilj je ublažiti neugoden položaj zadrug, zlasti v zvezi z zbiranjem kapitala. Hkrati poudarja, da vsak presežek, ki ga člani plačajo zadrugi, ostane v lasti članov in ga zato ni mogoče obdavčiti na strani zadruge.
Legacoop — Lega Nazionale delle Cooperative e Mutue is an organisation for Italian cooperatives in all sectors.
Legacoop – Lega Nazionale delle Cooperative e Mutue je organizacija za italijanske zadruge v vseh sektorjih.
Legacoop refers to the surplus of cooperatives being characterised by the members of the cooperative temporarily renouncing their bonus.
Legacoop se sklicuje na presežek zadrug, za katerega je značilno, da se člani zadruge začasno odpovejo svoji premiji.
The organisation considers that the scheme is in line with the civil and fiscal legislation on European cooperatives, and that the scheme will help reduce the disadvantages of the cooperatives with regard to capital supply.
Organizacija je mnenja, da je shema skladna s civilno in davčno zakonodajo o evropskih zadrugah in da bo shema pripomogla k ublažitvi neugodnega položaja zadrug v zvezi s pritokom kapitala.
Coop de France is an organisation for French cooperatives in the agricultural sector.
Coop de France je organizacija za francoske zadruge v kmetijskem sektorju.