natgillin/translations-raw huggingface dataset:
By extension, therefore, the Authority must also take into account that (but for the exemption rule) this general scheme has been validly declared compatible with the functioning of the EEA Agreement.
Vendar je spodbujanje možnosti zaposlitve zgolj orodje za dosego cilja pomoči, ki je zmanjšati ali preprečiti upad števila prebivalcev.
The Norwegian authorities have provided an overview of the financial effects of the exemption rule (see paragraph 20 and the Table above).
Zato je pri oceni združljivosti pomoči bistveno, da se upoštevajo širši gospodarski učinki ukrepa.
The exemption rule, like the scheme of which it forms part, has a regional objective.
Nadzorni organ meni, da so norveški organi že pokazali, da obstaja potreba po posredovanju države za spodbuditev gospodarskih dejavnosti na upravičenih območjih.
It aims to stimulate job opportunities in the eligible areas.
Ta potreba velja enako za vsa podjetja, ki izvajajo gospodarske dejavnosti na upravičenih območjih, ne glede na to, ali so tam registrirana ali ne.
The stimulation of job opportunities, however, is merely a tool to achieve the objective of the aid, which is to reduce or prevent depopulation.
Hkrati so norveški organi s svojimi predložitvami ustrezno dokazali, da se s subvencioniranjem potujočih storitev spodbuja gospodarska dejavnost na upravičenih območjih.
It is essential to take the wider economic effects of the measure into account when assessing the compatibility of the aid.
To je v skladu z odstavkoma 6 in 71 smernic o regionalni državni pomoči, ki se nanašata na pomoč za spodbuditev gospodarske dejavnosti.
The Authority takes the view that the Norwegian authorities have already shown that there is a need for state intervention to induce economic activities in the eligible areas.
Družba Kimek in NHO Finnmark sta menila, da bi bilo pomoč treba omejiti na družbe, ki so registrirane na upravičenih območjih.
This need applies equally to all undertakings carrying out economic activities in the eligible areas, regardless of whether they are registered there or not.
Nasprotno pa Nadzorni organ meni, da se podjetja, ki zagotavljajo potujoče storitve, srečujejo z enakimi izzivi (podnebje, oddaljenost od podizvajalcev) kot lokalno registrirana podjetja.
Moreover, the submissions of the Norwegian authorities have adequately demonstrated that the subsidisation of ambulant services stimulates economic activity in the eligible areas.
V zvezi s tem opaža, da se zainteresirani strani, družba Kimek in NHO Finnmark, nista sklicevali na neke posebne izzive, zaradi katerih bi bilo delovanje lokalno registriranih podjetij težje v primerjavi s podjetji, ki zagotavljajo potujoče storitve, kadar izvajajo svoje dejavnosti na upravičenih območjih.
This is in line with paragraphs 6 and 71 of the RAG, which refer to aid inducing economic activity.
Po drugi strani pa Nadzorni organ meni, da norveški organi niso dokumentirali, da podjetja, ki zagotavljajo potujoče storitve, najemajo delavce na upravičenih območjih na lokalni ravni in za nedoločen čas.
Kimek and NHO Finnmark have taken the view that the aid should be restricted to the companies registered in the eligible zones.
Norveški organi niso navedli ekonomskih teorij ali splošnih pomislekov, s katerimi bi utemeljili trditev o najemanju delavcev za nedoločen čas.
The Authority, on the other hand, takes the view that the undertakings providing the ambulant services face the same challenges (climate, distance from subcontractors) as those faced by locally registered undertakings.
Glede na to Nadzorni organ ugotavlja, da norveški organi niso dokazali, da se s pravilom o izvzetju ustvarjajo zaposlitve za nedoločen čas na upravičenih območjih.
In this regard, the Authority notes that the interested parties, Kimek and NHO Finnmark, have failed to refer to any specific challenges that make operations harder for the locally registered undertakings, as opposed to the undertakings providing ambulant services when carrying out their activities in the eligible areas.
Vendar to ni absolutna zahteva za združljivost regionalne pomoči.
On the other hand, the Authority takes the view that the Norwegian authorities have not documented that the undertakings providing ambulant services hire workers locally and permanently in the eligible areas.
Kot je bilo že navedeno, bi bilo treba regionalno pomoč dodeliti za spodbujanje gospodarske dejavnosti.
The Norwegian authorities have not provided economic theories or general considerations that would substantiate a claim that workers are hired permanently.
To velja ne glede na to, ali je podjetje, ki izvaja gospodarsko dejavnost, registrirano na ustreznem območju ali ne.
In light of this, the Authority finds that the Norwegian authorities have not demonstrated that the exemption rule leads to the creation of permanent jobs in the eligible areas.
Kar zadeva posrednejše učinke pravila o izvzetju, norveški organi trdijo, da se posredni učinki ne izražajo le v obliki tega, da potujoči delavci porabijo več za dobrine in storitve, temveč tudi v obliki znanja in spretnosti, ki se prenašajo na lokalna podjetja.
However, this is not an absolute requirement for the compatibility of regional aid.
Shema ni prilagojena na en sam poseben sektor, temveč zajema večino gospodarskih sektorjev Norveške.
As noted above, regional aid should be granted to induce economic activity.
Ker je shema po naravi široka, se Nadzorni organ strinja z norveškimi organi, da je pri oceni posrednih učinkov ukrepa potreben širok pogled.
This applies regardless of whether the undertaking carrying out the economic activity is registered in the relevant area or not.
Proučevanje posameznih sektorjev je sicer uporabno za ugotovitev dejanskih učinkov pravila o izvzetju.
On the more indirect effects of the exemption rule, the Norwegian authorities argue that the indirect effects come not only in the form of increased spending on goods and services by the ambulant workers, but also in the form of knowledge and skills transferred to local firms.
Norveški organi so predstavili študije, da bi utemeljili stališče, da imajo potujoče storitve pozitivne posredne učinke na upravičenih območjih.
The scheme is not tailored for one specific sector, but rather covers most Norwegian economic sectors.
Kot je že bilo navedeno, so se norveški organi sklicevali na dve študiji učinkov dejavnosti, povezanih z nafto, na severu Norveške.
Due to the broad nature of the scheme, the Authority concurs with the Norwegian authorities that a broad view must be taken when assessing the indirect effects of a measure.
Druga študija kaže, da se velik posredni učinek iz sektorja nafte pojavlja v sektorju, ki je označen kot „zasebne storitve“ in obsega: strokovne, znanstvene in tehnične dejavnosti, zagotavljanje osebja, najem strojev in transportne opreme, pravne in računovodske storitve, arhitekturne dejavnosti, hotelske in restavracijske storitve ter komunalne storitve in storitve odstranjevanje odpadkov.
However, studying individual sectors is useful in order to examine the actual effects of the exemption rule.
Te študije po mnenju Nadzornega organa kažejo bistvene pozitivne posredne učinke.
The Norwegian authorities have provided studies in an effort to substantiate that ambulant services give rise to positive indirect effects in the eligible areas.
Ker pa posrednih učinkov ni mogoče enostavno ločiti, je treba še posebej tehtno upoštevati splošne pomisleke o učinkih ukrepa, kot je obravnavani.
As noted above, the Norwegian authorities have provided references to two studies on the effects of petroleum activities in the North of Norway.
Nadzorni organ je prepričan, da subvencioniranje potujočih storitev prispeva k prodaji lokalnih dobrin in storitev ter s tem tudi k lokalnemu gospodarstvu.
The second study shows that the large indirect effect from the petroleum sector occurs in the sector labelled as ‘private services’ which comprises: professional, scientific and technical activities, provision of personnel, rental of machinery and transport equipment, legal and accounting services, architectural activities, hotel and restaurant services, sewage and waste disposal.
To velja zlasti za uslužbence, ki se na lokacijo vozijo kratko- ali srednjeročno, saj bodo najverjetneje bivali v hotelih, jedli v restavracijah itd. Nadzorni organ je glede na slednje prepričan, da pravilo o izvzetju zagotavlja pomembne pozitivne posredne učinke, ki prispevajo k preprečevanju ali zmanjševanju upada števila prebivalcev v zelo redko poseljenih območjih.
It is the view of the Authority that these studies show considerable positive indirect effects.
Družba Kimek trdi, da potujoči delavci na morju ne prispevajo bistveno k lokalnemu gospodarstvu.
However, as the indirect effects cannot be easily isolated, general considerations about the effects of a measure such as the one at hand must be given considerable weight.
Nadzorni organ ugotavlja, da nekateri delavci zaradi narave svojega poklicnega položaja manj prispevajo k posrednim učinkom pravila o izvzetju.
The Authority is convinced that the subsidisation of ambulant services contributes to the sale of local goods and services and thereby contributes to the local economy.
Vendar pravilo o izvzetju ni omejeno na določen sektor, temveč je horizontalno pravilo, ki velja za vse sektorje.
This applies in particular to employees commuting to the location, especially on short or medium term, as they are likely to stay in hotels, eat in restaurants, etc.
Oseba, ki zagotavlja potujoče storitve, pri katerih se zahteva določena stopnja znanja in spretnosti, lahko to znanje in spretnosti prenese na lokalna podjetja.
In light of this, the Authority is convinced that the exemption rule provides substantial positive indirect effects that contribute to the prevention or reduction of depopulation in very sparsely populated areas.
Nadzorni organ ugotavlja, da je družba Kimek navedla pripombo, da ne razume, kako lahko znanje in spretnosti, ki se od uslužbencev, ki zagotavljajo potujoče storitve, prenašajo na podjetja na upravičenih območjih, preprečijo ali zmanjšajo upad števila prebivalcev.
Kimek argues that the ambulant offshore workers do not contribute to the local economy in any substantial way.
Po mnenju Nadzornega organa so to znanje in spretnosti potrebni za delovanje številnih gospodarskih dejavnosti ter so torej pomembni za ohranjanje delovnih mest na upravičenih območjih.
The Authority notes that certain workers will contribute less to the indirect effects of the exemption rules due to the nature of their work situation.
Zlasti lokalna podjetja, ki sodelujejo v skupnih projektih s podjetji, ki zagotavljajo potujoče storitve (kot so veliki gradbeni projekti), lahko pridobijo znanje, spretnosti in izkušnje pri delu, ki ga zahtevajo te vrste projektov.
However, the exemption rule is not limited to a certain sector, but is rather a horizontal rule that applies across all sectors.
Te koristi bi nato obdržala lokalno registrirana podjetja.
A person providing ambulant services that require a certain level of knowledge and skills is in a position to transfer that knowledge and those skills to local undertakings.
Poleg tega imajo lahko lokalno registrirana podjetja koristi od znanja in spretnosti, pridobljenih pri poslovanju ali sodelovanju s podjetji, ki zagotavljajo potujoče storitve (kot so svetovalne storitve ali drugo strokovno delo), kolikor je te dejavnosti mogoče uvrstiti med „potujoče“ v skladu z norveškim pravom.
The Authority notes that Kimek has commented that it fails to see how knowledge and skills transferred from the employees providing ambulant services to the undertakings located in the eligible areas can prevent or reduce depopulation.
Nadzorni organ se strinja z norveškimi organi, da je lahko prenos znanja in spretnosti s strani potujočih delavcev na lokalno registrirana podjetja pomemben dejavnik pri ohranjanju delovnih mest za kvalificirane delavce na upravičenih območjih in tako bistveno prispeva k preprečevanju ali zmanjševanju upada števila prebivalcev na teh območjih.
It is the view of the Authority that knowledge and skills are necessary for the operation of many economic activities and thus important for maintaining employment in the eligible areas.
Lokalnim podjetjem je poleg prenosa znanja in spretnosti omogočen dostop do specializirane delovne sile, ki drugače ne bi bila na voljo, z nižjimi stroški.
In particular, local undertakings which participate in common projects with undertakings providing ambulant services (such as large construction projects) are in a position to acquire knowledge, skills and experience in the work required by these types of project.
To je koristno za lokalna podjetja, saj zaradi nižjih stroškov za potujoče storitve poslovanje na upravičenem območju postane privlačnejše in ugodnejše.
The locally registered undertakings would then retain these benefits.
Pravilo o izvzetju prav tako postavlja vse nosilce gospodarskih dejavnosti, ki so dejavni na upravičenem območju, v enakopraven položaj glede njihovih socialnih prispevkov, dokler traja njihova dejavnost na zadevnem območju.
Moreover, locally registered undertakings can benefit from knowledge and skills obtained from engaging or working with undertakings providing ambulant activities (such as consultancy services or other specialist work), in so far as these activities may be classified as ‘ambulant’ under Norwegian law.
Nadzorni organ torej meni, da so norveški organi ustrezno utemeljili, da subvencije za potujoče storitve prispevajo k pozitivnim posrednim učinkom v obliki povečanja izdatkov za dobrine in storitve na upravičenih območjih, kar posledično prinaša koristi za trge dela na upravičenih območjih.
The Authority concurs with the Norwegian authorities that the transfer of knowledge and skills to locally registered businesses by the ambulant workers can be an important factor in sustaining employment for skilled workers in the eligible areas and thereby substantially contribute to the prevention or reduction of depopulation in those areas.
Nadzorni organ je nadalje prepričan, da subvencije za potujoče storitve prispevajo k zagotavljanju specializirane delovne sile z nižjimi stroški ter k prenosu znanja in spretnosti na lokalno ustanovljena podjetja, kar je nujno za neprekinjeno delovanje številnih gospodarskih dejavnosti na upravičenih območjih.
In addition to the knowledge and skills transfers, local undertakings can access, at a lower cost, specialised labour that would otherwise not be available.
Pravilo o izvzetju zato prispeva k preprečevanju ali zmanjšanju upada števila prebivalcev na zelo redko poseljenih območjih.
This is beneficial for local undertakings since lower costs for ambulant services make it more attractive and more profitable to run a business in the eligible area.
Norveški organi glede vpliva pravila o izvzetju na konkurenco in trgovino trdijo, da pravilo o izvzetju ustvarja enake konkurenčne pogoje za vsa podjetja, dejavna na prikrajšanih območjih, saj se uporablja enako za vsa podjetja s sedežem v EGP.
Moreover, the exemption rule puts all economic operators active in the eligible area on the same footing concerning their social security costs for the duration of their activity in that area.
Družbe, ki so registrirane zunaj Norveške in pošiljajo svoje uslužbence na upravičena območja ter za katere veljajo norveški davki za socialno varnost, so do pravila o izvzetju upravičene, če so izpolnjeni ustrezni pogoji.
In summary, the Authority takes the view that the Norwegian authorities have adequately justified that the subsidies for the ambulant services contribute to positive indirect effects in the form of increased spending on goods and services in the eligible areas, which in turn is beneficial for the labour markets in the eligible areas.
Brez pravila o izvzetju bi morale biti te družbe registrirane na ustreznem območju, da bi zanje veljala ista pravila obdavčitve kot za lokalno registrirana norveška podjetja.
The Authority is furthermore convinced that the subsidies for the ambulant services contribute to the provision of specialised labour at a lower cost and the transfer of knowledge and skills to locally established undertakings, which is vital for the continued operation of many economic activities in the eligible areas.
S tem bi nastala ovira za vstop na trg, kar bi bilo v nasprotju z logiko odstavka 134 smernic o regionalni državni pomoči, v katerem je navedeno: „Če je pomoč potrebna in sorazmerna za doseganje skupnega cilja […], se negativni učinki pomoči verjetno izravnajo s pozitivnimi učinki.
Consequently, the exemption rule contributes to preventing or reducing depopulation in very sparsely populated areas.
Vendar v nekaterih primerih pomoč lahko povzroči spremembe strukture trga oziroma značilnosti sektorja ali industrije, kar bi lahko občutno izkrivljalo konkurenco z ovirami za vstop na trg ali izstop z njega, učinki nadomestitve ali preusmeritvijo trgovinskih tokov.
In terms of effect on competition and trade of the exemption rule, the Norwegian authorities argue that the exemption rule creates a level playing field for all undertakings active in the disadvantaged areas, as it applies equally to any EEA-based undertaking.
V teh primerih opredeljenih negativnih učinkov verjetno ne bo izravnal noben pozitiven učinek.“ Ob upoštevanju navedenega Nadzorni organ meni, da se s pravilom o izvzetju izogiba neprimernim negativnim učinkom na konkurenco in dostop do trga.
Companies registered outside of Norway which send their employees to the eligible areas and are subject to Norwegian social security taxes benefit from the exemption rule if the relevant conditions are met.
To je pozitivna značilnost glede na odstavek 3 smernic o regionalni državni pomoči, v katerem je navedeno, da se z oceno regionalne pomoči uravnotežuje potreba po subvencijah za regionalni razvoj in hkrati zagotavljajo enaki pogoji med državami EGP.
In the absence of the exemption rule, those companies would be required to have a registered presence in the relevant area in order to be subject to the same taxation rules as their locally registered Norwegian counterparts.
Kot je že bilo navedeno, Nadzornega organa ni prepričala trditev družbe Kimek, da se podjetja, ki so registrirana na upravičenem območju, srečujejo s trajnejšimi težavami kot podjetja, ki zgolj pošiljajo svoje uslužbence na začasno delo na področje.
This would create a barrier to market entry, which would be contrary to the logic of paragraph 134 of the RAG, which states that: ‘If the aid is necessary and proportional to achieve the common objective (…), the negative effects of the aid are likely to be compensated by positive effects. However, in some cases, the aid may result in changes to the structure of the market or to the characteristics of a sector or industry which could significantly distort competition through barriers to market entry or exit, substitution effects, or displacement of trade flows. In those cases, the identified negative effects are unlikely to be compensated by any positive effects.’
Nasprotno pa so lahko podjetja, registrirana zunaj upravičenega območja, v slabšem konkurenčnem položaju v primerjavi z lokalnimi podjetji, med drugim zaradi stroškov prevoza in nastanitve osebja.
In light of this, the Authority takes the view that the exemption rule ensures that undue adverse effects on competition and market access are avoided.
Podjetja, ki opravljajo potujoče storitve, lahko do neke mere na upravičenem območju registrirajo podenote.
This is a positive feature in light of paragraph 3 of the RAG, which states that the assessment of regional aid balances the need for subsidies for regional development whilst ensuring a level playing field between EEA States.
Brez pravila o izvzetju za potujoče storitve na upravičenem območju bi se pojavila razlika v obravnavanju, in sicer glede na to, ali je podjetje, ki zagotavlja storitve, na upravičenem območju ustanovilo svojo podenoto ali ne.
As noted above, the Authority is not convinced of Kimek's assertion that the undertakings registered within the eligible area face more permanent difficulties than the undertakings that send their employees to work in the area on a non-permanent basis.
Obstaja nevarnost, da bi to močneje vplivalo na podjetja, registrirana v tujini, kot na podjetja, registrirana na Norveškem.
On the contrary, undertakings registered outside the eligible area may have a competitive disadvantage compared to local firms due to, inter alia, costs of transporting and lodging personnel.
Za podjetja, ki niso registrirana na Norveškem, zlasti MSP, je mogoče domnevati, da manj podrobno poznajo posebnosti norveških pravil o registraciji podjetij in njihovih učinkov na stopnje prispevkov za socialno varnost.
Undertakings performing ambulant services can to some extent register subunits in the eligible area.
Nadzorni organ glede na navedeno meni, da se s pravilom o izvzetju izogiba neprimernim negativnim učinkom (ustvarjanje ovir za vstop na trg in preusmeritev trgovinskih tokov) na konkurenco in trgovino med državami EGP, kar je skladno z odstavkom 134 smernic o regionalni državni pomoči.
In the absence of the exemption rule for ambulant services in the eligible area, there would be a difference in treatment depending on whether the service providing undertaking had established a subunit in the eligible area.
Na podlagi zadnjega sklopa pripomb norveških organov se zdi, da ni neupravičenih razlik pri tem, kako se v skladu z norveškim pravom obravnavajo podjetja, ki zagotavljajo potujoče storitve, ter lokalno registrirana podjetja, kot so trdile zainteresirane strani.
There is the danger that this could affect foreign registered undertakings more strongly than Norwegian registered undertakings.
Zato Nadzorni organ ne bo dalje proučeval tega argumenta.
Undertakings not registered in Norway, especially SMEs, can be presumed to have less detailed knowledge about the particularities of Norwegian rules on the registration of undertakings and their effects on social security rates.
Nadzorni organ glede na navedeno ugotavlja, da je pravilo o izvzetju združljivo z delovanjem Sporazuma EGP na podlagi člena 61(3)(c) Sporazuma EGP.
In light of this, it is the view of the Authority that the exemption rule ensures the avoidance of undue negative effects (creation of barriers to market entry and displacement of trade flows) on competition and trade between EEA States, which is in line with paragraph 134 of the RAG.
Sklepne ugotovitve
On the basis of the last round of comments from the Norwegian authorities, it appears that there is no unjustified difference in treatment, under Norwegian labour law, of undertakings providing ambulant services and locally registered undertakings as alleged by the interested parties.
Kot je že bilo navedeno, Nadzorni organ ugotavlja, da je pravilo o izvzetju za potujoče storitve v okviru sheme diferenciranih prispevkov za socialno varnost za obdobje 2014–2020 združljivo z delovanjem Sporazuma EGP.
The Authority therefore will not consider this argument further.
Pravilo se zato odobri kot del navedene sheme, dokler se 31. decembra 2020 ne izteče odobritev te sheme, ki jo je izdal Nadzorni organ –
In light of the above, the Authority concludes that the exemption rule is compatible with the functioning of the EEA Agreement on the basis of its Article 61(3)(c).
SPREJEL NASLEDNJO ODLOČBO:
Conclusion
Člen 1
As set out above, the Authority concludes that the exemption rule for ambulant services under the scheme on differentiated social security contributions 2014-2020 is compatible with the functioning of the EEA Agreement.
Pravilo o izvzetju za potujoče storitve v okviru sheme diferenciranih prispevkov za socialno varnost za obdobje 2014–2020 je združljivo z delovanjem Sporazuma EGP, skladno z njegovim členom 61(3)(c).
The rule is therefore authorised as a part of that scheme until the expiry of the Authority's approval of that scheme on 31 December 2020,
Formalni postopek preiskave je s tem zaključen.
Article 1
Izvajanje ukrepa se ustrezno odobri.
The exemption rule for ambulant services under the scheme on differentiated social security contributions 2014-2020 is compatible with the functioning of the EEA Agreement, pursuant to its Article 61(3)(c).
Člen 3
The formal investigation is hereby closed.
Ta odločba je naslovljena na Kraljevino Norveško.