natgillin/translations-raw huggingface dataset:
The Norwegian authorities have informed the Authority that the Guidelines on the Unpaid R&D Labour Scheme will be formally modified in order to reflect both the general limit for each category of research and the maximum level up to which aid may be increased following a rise in the tax rate [58].
Norveški organi so Nadzorni organ obvestili, da bodo Smernice za shemo za neplačano delo za R-R formalno spremenjene in bodo odražale splošno mejo za vsako kategorijo raziskav in največjo stopnjo, do katere se pomoč lahko poveča kot posledica povečanja davčne stopnje [58].
Section 5.1.4 of the R&D&I Guidelines sets out a list of costs which are to be regarded as eligible for the purposes of calculating the aid intensity.
Oddelek 5.1.4 Smernic za R-R-I navaja seznam stroškov, ki jih lahko opredelimo kot upravičene za izračun intenzivnosti pomoči.
Such cost items include, amongst others, (i) personnel costs which cover the costs of researchers, technicians and other support staff employed solely for the research activity; (ii) additional overheads incurred directly as a result of the research project; and (iii) other operating expenses, including costs of materials, supplies and similar products incurred directly as a result of the research activity [59].
Ti stroški med drugim vključujejo (i) stroške za osebje, ki zajemajo stroške za raziskovalce, tehnike in drugo pomožno osebje, zaposleno izključno na področju raziskovalnih dejavnosti; (ii) dodatne režijske stroške, ki so neposredno povezani z raziskovalnim projektom; in (iii) druge operativne stroške, vključno s stroški za material, sredstva za oskrbo in podobne izdelke, neposredno povezane z raziskovalno dejavnostjo [59].
Community Research Framework Programme — labour costs
Okvirni raziskovalni program Skupnosti – stroški dela
Section 5.1.4 of the R&D&I Guidelines does not elaborate on whether personnel costs may cover the costs of unpaid labour.
Oddelek 5.1.4 Smernic za R-R-I ne navaja podrobneje, ali se iz stroškov za osebje lahko krijejo stroški za neplačano delo.
However, the Authority considers that guidance for interpreting the term as used in the State Aid Guidelines can be obtained by examining how this term is being used in the context of the so-called Community Research Framework Programme [60].As stated in the decision to initiate the formal investigation procedure, under the Sixth Framework Programme financial support from the Community for unpaid labour costs could not be obtained.
Vendar Nadzorni organ meni, da je mogoče smernice za razlago izraza, kot se uporablja v Smernicah o državni pomoči, pridobiti s proučitvijo rabe tega izraza v tako imenovanem Okvirnem raziskovalnem programu Skupnosti [60].Kot je navedeno v Odločbi o začetku formalnega postopka preiskave, v okviru 6. okvirnega programa Evropske skupnosti za raziskave ni mogoče pridobiti pomoči za neplačano delo.
Part B.II.22.3 of Annex II to the General Model Agreement, used for the purposes of granting support under the Sixth Framework Programme, stated that ‘[p]hysical persons may not charge any labour cost in relation to their personal involvement in the project’ and in Part B.II.19.1(a) it appeared that eligible costs ‘must be actual, economic and necessary for the implementation for the project’.
Del B.II.22.3 Priloge II k Splošnemu vzorčnemu sporazumu, ki se uporablja za dodeljevanje pomoči v okviru 6. okvirnega programa, navaja, da „(fizične) osebe ne smejo zaračunati stroškov za delo v zvezi s svojo osebno vključenostjo v projekt“, iz dela B.II.19.1(a) pa izhaja, da morajo upravičeni stroški „biti dejanski, racionalni in potrebni za izvajanje projekta“.
In this context the European Commission adopted the view that if the value of the labour costs could not be identified and registered in the books of the company, it could not be charged to the Framework Programme either.
V tem smislu je Evropska komisija sprejela mnenje, da če ni mogoče opredeliti in zabeležiti vrednosti stroškov dela v knjigovodstvu družbe, z njimi tudi ni mogoče obremeniti okvirnega programa.
In line with this the Authority, in its decision to open the formal investigation procedure in relation to the Unpaid R&D Labour Scheme, expressed doubts as to whether unpaid labour costs could qualify as eligible costs within the meaning of the R&D&I Guidelines.
V skladu s tem je Nadzorni organ v svoji Odločbi o začetku formalnega postopka preiskave v zvezi s shemo za neplačano delo za R-R izrazil dvome o tem, ali se stroški za neplačano delo lahko opredelijo kot upravičeni stroški v okviru Smernic za R-R-I.
However, the Seventh Framework Programme has now been adopted and provides that, under certain conditions, support can be requested for costs which are not ‘actual’ [61].
Vendar je zdaj sprejet 7. okvirni program, ki določa, da se lahko pod določenimi pogoji zahteva pomoč za stroške, ki niso „dejanski“ stroški [61].
In this regard the standard grant agreement used by the European Commission (the General Model Agreement on support under the Seventh Framework Programme) states that, notwithstanding the general requirement that eligible costs must be actual, ‘beneficiaries may opt to declare average personnel costs if based on a certified methodology approved by the Commission and consistent with the management principles and usual accounting practices of the beneficiary. Average personnel costs charged to this grant agreement by a beneficiary having provided a certificate on the methodology are deemed not to significantly differ from actual personnel costs’ [62].
V tem smislu standardni sporazum o subvencijah, ki ga uporablja Evropska komisija (Splošni vzorčni sporazum o pomoči v okviru Sedmega okvirnega programa) navaja, da ne glede na splošni pogoj, da morajo biti upravičeni stroški dejanski, „lahko upravičenci prijavijo povprečne stroške za osebje, če ti temeljijo na metodologiji, ki jo je odobrila Komisija, in se ujemajo z načeli upravljanja ter običajno računovodsko prakso upravičenca. Povprečni stroški za osebje, ki jih po tem sporazumu zaračuna upravičenec, ki je predložil potrdilo o metodologiji, se štejejo kot stroški, ki se bistveno ne razlikujejo od dejanskih stroškov za osebje [62]“.
In the relevant guidance documents, it is explained that the abovementioned rule, which is referred to as the ‘average personnel costs method based on a certified methodology’, allows (i) physical persons assimilated to a SME; and (ii) SME owners who do not receive a salary for their work for the SME, the possibility to apply and receive support for their work efforts in relation to R&D projects.
V ustreznih navodilih je razloženo, da zgoraj navedeno pravilo, ki se navaja kot „metoda povprečnih stroškov za osebje, ki temelji na certificirani metodologiji“, omogoča (i) fizičnim osebam, povezanim z MSP; in (ii) lastnikom MSP, ki ne prejemajo plače za svoje delo v okviru MSP, da zaprosijo in prejmejo pomoč za svoje delo v zvezi s projekti R-R.
While there is no explicit requirement as to which methodology should be used, it is clear from the guidance documents that, under the Community programme, a ‘certified methodology’ means that an auditor has to certify the methodology forming the basis for calculating the value of the work efforts or ‘labour costs’ (that is, effectively, the hourly rate).
Čeprav ne obstaja nobena izrecna zahteva glede metodologije, ki jo je treba uporabiti, iz navodil jasno izhaja, da v okviru programa Skupnosti „certificirana metodologija“ pomeni, da mora revizor potrditi metodologijo, ki je osnova za izračun vrednosti dela ali „stroškov dela“ (tj., dejansko, urne postavke).
In relation to acceptable methodologies, the Authority first observes that the guidance in relation to physical persons makes reference to a methodology for identifying the hourly rate by means of income (e.g. tax declarations) [63].
V zvezi s sprejemljivimi metodologijami Nadzorni organ najprej ugotavlja, da smernice v zvezi s fizičnimi osebami navajajo metodologijo za opredelitev urne postavke na podlagi dohodka (npr. davčne napovedi) [63].
However, particularly in light of the guidance by the European Commission in the case of SME owners not receiving a salary and unable to show any trace of their labour costs in the accounts of the company, which indicate that costs can be calculated using estimates, the Authority considers that the reference to an income-based methodology is not sufficient to automatically exclude the use of alternative methodologies.
Vendar zlasti v smislu smernic Evropske komisije v primeru lastnikov MSP, ki ne prejemajo plače in ne morejo izkazovati stroškov za svoje delo v računovodskih knjigah družbe, kar pomeni, da se stroški lahko izračunajo z uporabo ocen, Nadzorni organ meni, da sklicevanje na metodologijo na podlagi dohodka ne zadostuje za to, da bi samodejno izključili uporabo alternativnih metodologij.
The aim under the Seventh Framework Programme is to allow the value of the work efforts made in respect of the R & D project to be calculated.
Cilj 7. okvirnega programa je omogočiti izračun vrednosti dela v okviru projektov za R-R.
There is no explicit requirement that the potential beneficiary receives any income in relation to that activity.
Ne obstaja pa izrecna zahteva, da mora potencialni upravičenec prejemati kakršen koli dohodek v zvezi s to dejavnostjo.
On this basis the Authority has taken the view that, for both (i) and (ii) above, the presence of income is not in and of itself a condition for being eligible for support and that other methodologies for determining an hourly rate may be acceptable.Turning to the methodology proposed by the Norwegian authorities, the Authority observes, as a preliminary point, that the approach of calculating 1,6 ‰ of nominal annual salary identifies an hourly rate which includes not only a labour cost element but also an element of ‘other operating costs’.
Na tej podlagi je Nadzorni organ sprejel stališče, da v zvezi z navedbami pod točkama (i) in (ii) zgoraj prisotnost dohodka sama po sebi ni pogoj za upravičenost do pomoči in da so lahko sprejemljive druge metodologije za določitev urne postavke.Kar pa zadeva metodologijo, ki so jo predlagali norveški organi, Nadzorni organ ugotavlja kot izhodiščno točko, da se s pristopom za izračun 1,6 ‰ nominalne letne plače določa urna postavka, ki vključuje ne samo element stroška za delo, ampak tudi element „drugih operativnih stroškov“.
So, although the purpose of the present analysis is to verify whether the labour costs are eligible, it is also necessary, in order to be able to draw a final conclusion on whether the methodology is acceptable, to verify whether the element relating to ‘other operating costs’ qualifies as an eligible cost under the R&D&I Guidelines.
Čeprav je bil namen te analize preveriti upravičenost stroškov za delo, je zato, da bi lahko sprejeli končni zaključek o tem, ali je metodologija sprejemljiva, treba preveriti, ali se element, ki se nanaša na „druge operativne stroške“, lahko opredeli kot upravičeni strošek v okviru Smernic za R-R-I.
These two elements are therefore addressed separately below.
Ta dva elementa se zato v nadaljevanju obravnavata ločeno.
‘Unpaid’ labour costs
Stroški za „neplačano delo“
With respect to the costs attributable to unpaid labour, this element of the methodology is simply defined by reference to wage statistics.
Kar zadeva stroške, ki izhajajo iz neplačanega dela, je ta element metodologije enostavno opredeljen s sklicevanjem na statistiko plač.
Indeed, the proposed methodology implies that the labour cost element is equivalent to what would have been the result if the hourly rate would have been identified by dividing annual average working hours by the nominal annual industrial worker’s salary, as it appears from statistics for 2005.
Predlagana metodologija dejansko pomeni, da element stroška za delo ustreza temu, kar bi bil rezultat, če bi urne postavke določili z deljenjem letnega povprečja delovnih ur z nominalno letno plačo delavca v industriji, kot izhaja iz statistike za leto 2005.
The labour cost element for an industrial worker’s salary corresponds to an hourly rate of NOK 232,20 (348300/1500).
Element stroška za plačo delavca v industriji je enak urni postavki 232,20 NOK (348300/1500).
The Authority considers that an hourly rate which is defined by reference to official wage statistics (for 2005) ensures that the labour cost element is not inflated.
Nadzorni organ meni, da urna postavka, opredeljena s sklicevanjem na uradno statistiko plač (za leto 2005) zagotavlja, da element stroška za delo ni napihnjen.
Moreover, the fact that the hourly rate is determined by reference to the annual industrial worker’s salary (as opposed to the much higher salary of, say, a civil engineer) means that the labour cost element is kept at a relatively low level [64].
Poleg tega dejstvo, da se urna postavka določa s sklicevanjem na letno plačo delavca v industriji (namesto na veliko višjo plačo na primer gradbenega inženirja), pomeni, da se element stroška za delo ohranja na sorazmerno nizki ravni [64].
Finally, the fact that the reported unpaid labour hours must be co-signed by the project manager and be certified by an accountant for each grant application ensures the presence of an audit control which is in line with — or even stricter than — the audit certification referred to in the General Model Agreement under the Seventh Framework Programme [65].
Končno pa dejstvo, da mora prijavljene ure neplačanega dela na vsaki vlogi sopodpisati vodja projekta in potrditi računovodja, pomeni jamstvo revizorskega nadzora, ki je v skladu z – ali celo strožji kot revizorski certifikat, naveden v Splošnem vzorčnem sporazumu v okviru 7. okvirnega programa [65].
Finally, the Authority notes that, in addition, control is also exercised by the Norwegian Research Council, which verifies that the declared numbers are not manifestly incorrect.
Nadzorni organ torej ugotavlja, da nadzor poleg tega izvaja tudi Norveški raziskovalni svet, ki preverja, ali prijavljeni podatki niso očitno nepravilni.
In these circumstances the Authority concludes that the identification of the unpaid labour cost element in the methodology for determining the hourly rate is acceptable.
V teh okoliščinah Nadzorni organ ugotavlja, da je opredelitev elementa stroška za neplačano delo v metodologiji za izračun urne postavke sprejemljiva.
The unpaid labour costs, considered in isolation, therefore qualify as eligible personnel costs within the meaning of the R&D&I Guidelines.
Stroški za neplačano delo, ki se upoštevajo ločeno, zato veljajo kot upravičeni stroški za osebje v smislu Smernic za R-R-I.
‘Other operating costs’
„Drugi operativni stroški“
The Authority considers that the description of ‘other operating costs’ under the Unpaid R&D Labour Scheme (set out in Section 2.3 of Part I hereof) corresponds to eligible costs in the form of ‘additional overheads’ and/or ‘other operating expenses’ in subparagraphs (e) and (f) of Section 5.1.4 of the R&D&I Guidelines.
Nadzorni organ meni, da opis „drugih operativnih stroškov“ v okviru sheme za neplačano delo za R-R (kot so navedeni v oddelku 2.3 dela I) ustreza upravičenim stroškom v obliki „dodatnih režijskih stroškov“ in/ali „drugih operativnih stroškov“ v pododstavkih (e) in (f) oddelka 5.1.4 Smernic za R-R-I.
The level of the operating costs is calculated automatically on an hourly basis per employee in relation to the salary of an industrial worker — rather than being based on the cost level stated in invoices [66].
Obseg operativnih stroškov se izračuna samodejno na podlagi urne postavke na zaposlenega v zvezi s plačo za delavca v industriji namesto na podlagi stroškov, navedenih na fakturah [66].
However, the operating cost element under the methodology has been calculated on the basis of the company review carried out by the Norwegian Research Council.
Vendar je element operativnih stroškov v okviru metodologije izračunan na podlagi revizije družbe, ki jo je opravil Norveški raziskovalni svet.
This ensures that the level of operating costs is realistic.
To zagotavlja, da je obseg operativnih stroškov realen.
Moreover, the share of operating costs is calculated on the basis of the low salary of the industrial worker and the operating cost element remains at a fixed maximum on an hourly basis.
Poleg tega se delež operativnih stroškov izračunava na podlagi nizke plače delavca v industriji in element operativnega stroška ostaja na fiksno določeni najvišji urni postavki.
On this basis, and taking into account that the actual incurrence of operating costs is verified via invoices as part of the audit control, the Authority considers that the proposed methodology constitutes an acceptable manner of identifying the level of ‘other operating costs’ and they therefore qualify as eligible costs under the R&D&I Guidelines.
Glede na to in ob upoštevanju, da se dejanski nastanek operativnih stroškov preverja s fakturami v okviru revizorskega nadzora, Nadzorni organ meni, da je predlagana metodologija sprejemljiv način opredelitve obsega „drugih operativnih stroškov“, zato se jih lahko opredeli kot upravičene stroške v smislu Smernic za R-R-I.
Conclusion on methodology
Sklep o metodologiji
In conclusion, the Authority considers that, based on the change in principle under the Seventh Framework Programme, unpaid labour costs may qualify as eligible costs, depending on the methodology chosen for identifying the hourly rate.
Nadzorni organ v sklepni ugotovitvi meni, da se na podlagi sprememb načela v 7. okvirnem programu stroški za neplačano delo lahko opredelijo kot upravičeni stroški, odvisno od metodologije za določitev urne postavke.
As appears from the above, the Authority considers that under the methodology proposed by the Norwegian authorities, the manner in which the level of both the labour cost element and the operating cost element is fixed, is acceptable.
Kot izhaja iz zgoraj navedenega, Nadzorni organ meni, da je na podlagi metodologije, ki jo predlagajo norveški organi, način, s katerim se določa obseg stroškov za delo in operativnih stroškov, sprejemljiv.
Hence, the methodology is approved and the costs qualify as eligible under the R&D&I Guidelines.
Zato potrjuje metodologijo in stroški se štejejo za upravičene v okviru Smernic za R-R-I.
This conclusion is also in line with the position taken by the Authority in 2002 in its decision on the Skattefunn Scheme, in the context of which the Authority approved an identical methodology for determining (the level of) eligible costs [67].Although the proposed methodology implies that one single hourly rate is applied even if the potential beneficiaries under the scheme may vary in size, it is recalled that the Norwegian authorities have decided to limit the scheme to micro and small companies and the potential beneficiaries therefore represent a rather homogeneous group.
Ta sklep je tudi v skladu s stališčem Nadzornega organa, ki ga je sprejel leta 2002 v Odločbi o shemi Skattefunn, v kateri je odobril enako metodologijo za določanje (obsega) upravičenih stroškov [67].Čeprav predlagana metodologija pomeni, da se uporablja ena sama urna postavka, četudi se obseg potencialnih upravičencev v okviru sheme lahko spreminja, je treba opozoriti, da so norveški organi sklenili omejiti shemo na mikro in mala podjetja, zato potencialni upravičenci predstavljajo dokaj homogeno skupino.
The Authority therefore approves of the use of one common rate.
Nadzorni organ zaradi tega odobrava uporabo enotne stopnje.
According to Section 6 of the R&D&I Guidelines an incentive effect is automatically considered to be present where the aided R&D&I project has not started before the application for support, the aid beneficiary is a SME and the aid amount is below EUR 7,5 million per project per SME [68].
Na podlagi oddelka 6 Smernic za R-R-I samodejno velja, da gre za spodbujevalni učinek, če se R-R-I projekt ni začel pred vložitvijo prošnje za pomoč, če je upravičenec za pomoč MSP, in če je znesek za pomoč manjši od 7,5 milijona EUR na projekt za posamezno MSP [68].
As appears from above, the Norwegian authorities have limited the Unpaid R&D Labour Scheme to small and micro companies.
Iz zgoraj navedenega je razvidno, da so norveški organi shemo za neplačano delo za R-R omejili na mala in mikro podjetja.
Moreover, in view of the fact that eligible costs under the Unpaid R&D Labour Scheme are subject to a fixed ceiling of eligible costs of NOK 2 million annually per undertaking and that the applicable aid intensity is 27,8 %, the maximum value of aid granted per undertaking in any one year would be NOK 556000 (approximately EUR 70500), which is far below the abovementioned maximum limit.
Poleg tega ob upoštevanju dejstva, da za upravičene stroške v okviru sheme za neplačano delo za R-R velja fiksna zgornja meja upravičenih stroškov 2 milijona NOK letno za posamezno podjetje, in da je veljavna intenzivnost pomoči 27,8 %, bi bila najvišja vrednost pomoči, dodeljena podjetju v posameznem letu, 556000 NOK (približno 70500 EUR), kar je daleč pod navedeno zgornjo mejo.
Even taking account of a maximum aid intensity of up to 45 % (which may be triggered by an increase in the tax rate), the maximum aid amount is NOK 900000 (approximately EUR 114000), which is still far below the maximum limit stipulated in the R&D&I Guidelines [69].
Tudi če upoštevamo največjo intenzivnost pomoči do 45 % (ki jo lahko sproži povečanje davčne stopnje), je lahko največji znesek pomoči 900000 NOK (približno 114000 EUR), kar je še vedno daleč pod navedeno zgornjo mejo, določeno v Smernicah za R-R-I [69].
Finally, the Norwegian authorities have confirmed that support under the Scheme will not be given if research projects have been started prior to the application for support.
Končno so norveški organi potrdili, da se pomoč v okviru sheme ne bo dodelila, če so se raziskovalni projekti začeti pred vložitvijo prošnje za pomoč.
On this basis the Authority considers that grants which may be awarded under the Unpaid R&D Labour Scheme therefore have an incentive effect pursuant to Section 6 of the R&D&I Guidelines.
Na tej podlagi Nadzorni organ meni, da imajo subvencije, ki se lahko dodelijo v okviru sheme za neplačano delo za R-R, spodbujevalni učinek v skladu z oddelkom 6 Smernic za R-R-I.
The Unpaid R&D Labour Scheme was notified by the Norwegian authorities as being of indefinite duration.
Shemo za neplačano delo za R-R so norveški organi priglasili kot časovno neomejeno.
However, the Norwegian authorities have agreed to formally limit the duration of the scheme to 31 December 2013, which is also the expiry date of the current R&D&I Guidelines.
Vendar so se strinjali s formalno omejitvijo trajanja sheme do 31. decembra 2013, ki je hkrati datum preteka zdaj veljavnih Smernic za R-R-I.
On this basis the Authority considers the duration of the scheme to be acceptable.
Nadzorni organ zato meni, da je trajanje sheme sprejemljivo.
CONCLUSION ON THE COMPATIBILITY OF THE SCHEME WITH THE EEA AGREEMENT
SKLEP O ZDRUŽLJIVOSTI SHEME S SPORAZUMOM EGP
As appears from the above the Authority considers that both the projects and cost elements under the Unpaid R&D Labour Scheme qualify as eligible under the R&D&I Guidelines.
Kot izhaja iz zgoraj navedenega, Nadzorni organ meni, da se projekti in elementi stroškov po shemi za neplačano delo za R-R lahko opredelijo kot upravičeni v okviru Smernic za R-R-I.
Since the Scheme is limited to small and micro companies, aid intensities are in line with those Guidelines, an incentive effect has been demonstrated and the duration of the scheme has been limited in line with the Guidelines, the Authority has taken the view that the Unpaid R&D Labour Scheme is compatible with the functioning of the EEA Agreement.
Ker je shema omejena na mala in mikro podjetja, ker je intenzivnost pomoči v skladu s temi smernicami, ker je bil izkazan spodbudni učinek in je trajanje sheme omejeno v skladu s Smernicami, je Nadzorni organ sprejel stališče, da je shema za neplačano delo za R-R združljiva z delovanjem Sporazuma EGP.
On the basis of the foregoing assessment the Authority considers the Unpaid R&D Labour Scheme to be compatible with the EEA Agreement subject to the following conditions.
Na podlagi zgornje ocene Nadzorni organ meni, da je shema za neplačano delo za R-R združljiva s Sporazumom EGP, če so izpolnjeni naslednji pogoji: