natgillin/translations-raw huggingface dataset:
Vålerenga Fotball, through its legal representative Selmer Law firm, has submitted general comments on the question of transfer of land to football clubs for the purpose of building football facilities.
Vålerenga Fotball je preko odvetniške pisarne Selmer, ki je njihov pravni zastopnik, predložil splošne pripombe o vprašanju prenosa zemljišč na nogometne klube zaradi izgradnje nogometnih objektov.
According to Vålerenga, this issue is of practical importance and is likely to reappear in the future.
Vålerenga meni, da je to vprašanje praktičnega pomena in da se bo verjetno v prihodnje spet pojavilo.
Against this background, the club points to 6 issues which may be of importance when dealing with such cases.
Ob upoštevanju navedenega klub opozarja na šest vprašanj, ki so lahko pomembna pri obravnavanju takih primerov.
Firstly, it points to the importance of keeping separate accounts between the commercial and the non-commercial part of the club.
Najprej opozarja na pomen vodenja ločenega računovodstva za komercialni in nekomercialni del kluba.
Secondly, Vålerenga claims that a club owning a stadium which is rented out, may still fall outside the definition of an undertaking provided that it only operates as a ‘passive owner’.
Drugič, Vålerenga trdi, da klub, ki ima v lasti nogometni stadion, ki se daje v najem, še vedno lahko ne spada v okvir opredelitve podjetja, če deluje samo kot „pasivni lastnik“.
Thirdly, Vålerenga takes the view that there is presumption that the construction and operation of football stadiums does not affect trade.
Tretjič, Vålerenga meni, da se domneva, da izgradnja in delovanje nogometnih stadionov ne vplivata na trgovino.
Fourthly, it is submitted that football stadiums can be viewed as social infrastructure.
Četrtič, navedeno je, da se nogometni stadioni lahko obravnavajo kot socialna infrastruktura.
Fifth, the market rent for a football stadium should be established on the basis of what buyers are willing to pay, not on the basis of whether the investment will be amortised.
Petič, tržno najemnino za nogometni stadion je treba določiti na podlagi tega, kar so kupci pripravljeni plačati, in ne na podlagi tega, ali se bo naložba amortizirala.
Sixth, the obligation to build and operate a football stadium attached to the transferred land has a negative value, which means that there is no economic advantage for the club.
Šestič, obveznost zgraditi in upravljati nogometni stadion, ki je povezan s prenesenim zemljiščem, ima negativno vrednost, kar pomeni, da klub nima nobene gospodarske prednosti.
It follows from this provision that, for State aid within the meaning of the EEA to be present, the following conditions must be met:
Iz te določbe izhaja, da morajo biti za prisotnost državne pomoči v smislu Sporazuma EGP izpolnjeni naslednji pogoji:
the aid must be granted through State resources,
pomoč mora biti dodeljena iz državnih sredstev,
the aid must favour certain undertakings or the production of certain goods, i.e. the measure must confer an economic advantage upon an undertaking,
pomoč mora dajati prednost posameznim podjetjem ali proizvodnji posameznega blaga; t.j. ukrep mora podjetju zagotavljati gospodarsko prednost,
the measure must be selective within the meaning of the EEA Agreement,
ukrep mora biti selektiven v smislu Sporazuma EGP,
the aid must be capable of distorting competition and affecting trade between contracting parties.
pomoč mora biti taka, da lahko izkrivlja konkurenco in vpliva na trgovino med pogodbenicami.
Whether these conditions are met must be assessed individually with respect to each of the transactions described above.
Za vsako zgoraj opisano transakcijo je treba posebej oceniti, ali so ti pogoji izpolnjeni.
In the decision opening the formal investigation procedure, the Authority expressed doubts as to whether the transaction took place on market terms.
Nadzorni organ je v odločitvi o sprožitvi formalnega postopka preiskave izrazil dvom, da je transakcija potekala pod tržnimi pogoji.
The Authority recognised that, as a matter of principle, a transaction whereby the price paid for the property consists of an obligation to construct an underground property for the municipality, may take place on market terms.
Nadzorni organ priznava, da načeloma transakcija, pri kateri je cena, plačana za nepremičnino, sestavljena iz obveznosti zgraditi podzemno nepremičnino za občino, lahko poteka pod tržnimi pogoji.
However, for the Authority to verify that this was the case, a value assessment of the property would have to be carried out and the market price of the construction of parking spaces would have to be established in a reliable manner.
Vendar bi Nadzorni organ lahko preveril, da je bilo res tako, če bi bila na zanesljiv način izdelana ocena vrednosti nepremičnine in tržna cena izgradnje parkirnih mest.
Furthermore, in the opening decision, the Authority pointed out that the value assessment submitted by the Norwegian authorities at that point, which was carried out by Eiendomsmegler 1, only covered one of the titles in question.
Nadalje je Nadzorni organ v odločitvi o sprožitvi postopka poudaril, da je ocena vrednosti, ki so jo takrat predložili norveški organi in ki jo je izdelal Eiendomsmegler 1, zajemala samo eno zadevno parcelo.
The Authority also questioned the reliability of the value assessment of title number 1/630, as the assessment did not set out the method applied or mention the characteristics of the property which were decisive for the conclusion.
Nadzorni organ je tudi izrazil dvom o zanesljivosti ocene vrednosti parcele številka 1/630, ker ocena ne navaja uporabljene metode in značilnosti nepremičnine, ki so bile odločilne za ugotovitev.
The Authority also found that the transaction affected trade and competition in the EEA.
Nadzorni organ je tudi ugotovil, da je transakcija vplivala na trgovino in konkurenco v EGP.
Following the Authority’s opening decision, the Norwegian authorities have submitted a new value assessment of the properties, as well as a valuation of the construction costs of the parking spaces, carried out by OPAK.
Po odločitvi Nadzornega organa o sprožitvi postopka so norveški organi predložili novo oceno vrednosti nepremičnin in ovrednotenje stroškov izgradnje parkirnih mest, ki ju je izdelal OPAK.
The Authority observes that Grunnsteinen cannot be held to have received any advantage if it can be demonstrated that the value of the property was equal to or lower than the negative value of the obligation to construct the underground car park.
Nadzorni organ ugotavlja, da ni mogoče ugotoviti, ali je podjetje Grunnsteinen imelo kakršno koli prednost, če se lahko dokaže, da je bila vrednost nepremičnine enaka ali nižja od negativne vrednosti obveznosti zgraditi podzemno parkirišče.
In order to examine whether that was the case, it is necessary to assess the reliability of the OPAK report with reference to the method set out in its Guidelines on State Aid Elements in the Sale of Land and Buildings by Public Authorities.
Da se prouči, ali je bilo res tako, je treba oceniti zanesljivost poročila, ki ga je pripravil OPAK, s sklicevanjem na metodo, navedeno v Smernicah o elementih državne pomoči pri prodaji zemljišč in objektov s strani javnih organov.
ASSESSMENT OF THE OPAK REPORT
OCENA POROČILA, KI GA JE PRIPRAVIL OPAK
According to the Guidelines on State Aid Elements in the Sale of Land and Buildings by Public Authorities, the market value of the property should be established on the basis of generally accepted market indicators and valuation standards by an asset valuer of good repute, who should be independent in carrying out his tasks.
V skladu s Smernicami o elementih državne pomoči pri prodaji zemljišč in objektov s strani javnih organov mora tržno vrednost nepremičnine določiti cenilec na dobrem glasu na podlagi splošno sprejetih tržnih kazalnikov in standardov vrednotenja in cenilec mora biti pri izvajanju svojih nalog neodvisen.
Finally, the economic disadvantage of special obligations should be evaluated separately and may be set off against the purchase price [38].
In na koncu, gospodarske slabosti posebnih obveznosti je treba oceniti ločeno in se lahko uporabijo za znižanje prodajne cene [38].
Asset valuer of good repute
Cenilec na dobrem glasu
The valuation report was carried out by OPAK, a company active in construction management, services to home-owners’ societies and asset valuation.
Poročilo o vrednotenju je pripravil OPAK, gospodarska družba, dejavna na področju gradbenega upravljanja, storitev za društva lastnikov stanovanj in vrednotenje sredstev.
The report in question was elaborated by Mr Jacob Aarsheim.
Zadevno poročilo je pripravil g. Jacob Aarsheim.
The State Aid Guidelines provide that an ‘asset valuer’ is a person of good repute who has obtained an appropriate degree at a recognised centre of learning or an equivalent academic qualification and has suitable experience and is competent in valuing land and buildings in the location and of the category of the asset.
Smernice o državni pomoči določajo, da je „cenilec“ oseba na dobrem glasu, ki je pridobila primerno izobrazbo v priznanem izobraževalnem središču ali enakovredno akademsko kvalifikacijo ter ima primerne izkušnje in je pristojna za ocenjevanje vrednosti zemljišč in objektov po območju in kategoriji nepremičnine.
The Norwegian authorities have explained that OPAK, and Mr Aarsheim in particular, have considerable experience in the valuation of properties of this category in the Jæren area.
Norveški organi so pojasnili, da imata OPAK in zlasti g. Aarsheim veliko izkušenj pri vrednotenju nepremičnin te kategorije na območju Jæren.
Their assertions are substantiated by the curriculum vitae of Mr Aarsheim, which has been enclosed to the Norwegian authorities’ comments to the Authority [39].
Njihove navedbe potrjuje življenjepis g. Aarsheima, ki je priložen pripombam norveških organov, ki so jih predložili Nadzornemu organu [39].
In addition to extensive experience, Mr Aarsheim is educated in construction technology.
Poleg bogatih izkušenj ima g. Aarsheim tudi izobrazbo s področja gradbene tehnologije.
Thus, there is no reason to believe that OPAK and Mr Aarsheim do not meet the criteria laid down in the guidelines and are of good repute.
Zato ni razloga za mnenje, da OPAK in g. Aarsheim ne izpolnjujeta meril, določenih v smernicah, in da nista na dobrem glasu.
Independence of the asset valuer
Neodvisnost cenilca
The State Aid Guidelines state that: ‘The valuer should be independent in carry out his tasks, i.e. public authorities should not be entitled to issue orders as regards the result of the valuation’.
Smernice o državni pomoči navajajo: „Cenilec mora biti pri izvajanju svojih nalog neodvisen, t.j. javni organi ne smejo biti upravičeni do dajanja navodil v zvezi z rezultatom vrednotenja“.
The report refers to the purpose of the assessment, the presence of Mr Aarsheim and one other person from OPAK at the time of visiting the property.
Poročilo se sklicuje na namen ocene, prisotnost g. Aarsheima in še ene druge osebe iz OPAK v času obiska nepremičnine.
A detailed explanation on the method applied is also attached.
Priložena je tudi podrobna obrazložitev uporabljene metode.
Against this background, the Authority sees no reason to doubt that the asset valuer carried out his assignment in full independence within the meaning of the guidelines.
Ob upoštevanju navedenega Nadzorni organ ne vidi razloga za dvom, da je cenilec svojo nalogo opravil popolnoma neodvisno v smislu smernic.
Evaluation of the market value on the basis of generally accepted indicators and valuation standards
Ocena tržne vrednosti na podlagi splošno sprejetih tržnih kazalnikov in standardov vrednotenja
The guidelines define ‘market value’ as the ‘price at which land and buildings could be sold under private contract between a willing seller and an arm’s length buyer on the date of valuation, it being assumed that the property is publicly exposed to the market, that market conditions permit orderly disposal and that a normal period, having regard to the nature of the property, is available for the negotiation of the sale’.
Smernice opredeljujejo „tržno vrednost“ kot „vrednost, po kateri bi se lahko prodali zemljišča in objekti po zasebni pogodbi med voljnim prodajalcem in neodvisnim kupcem na dan vrednotenja, pri čemer se pojmuje, da je lastnina javno ponujena na trgu, da razmere na trgu dovoljujejo njeno pravilno prodajo in da je za prodajne dogovore na voljo običajen rok, ob upoštevanju narave lastnine“.
The OPAK report sets out, inter alia, the following bases and assumptions:
Poročilo, ki ga je pripravil OPAK, med drugim navaja naslednje podlage in predpostavke:
the owner is positive to the sale,
lastnik se strinja s prodajo,
that the property can be freely marketed for sale, over a normal period of time,
da se nepremičnina v običajnem časovnem obdobju prosto trži za prodajo,
that buyers who are willing to pay abnormally high prices due to ‘special interests’ are not taken into account,
kupci, ki so zaradi „posebnih interesov“ pripravljeni plačati neobičajno visoke cene, niso upoštevani,
the evaluation is carried out in accordance with OPAK’s routines for value assessments and value assessment courses provided by the UiS.
ocena je izdelana v skladu z običajnimi postopki OPAK za ocene vrednosti in tečaji ocenjevanja vrednosti, ki jih izvaja UiS.
As the building on the property is condemned and must be demolished, OPAK has assessed the value of the titles as land not built on.
Ker je objekt na nepremičnini zasežen in ga bo treba porušiti, je OPAK ocenil vrednosti parcel kot nezazidanih zemljišč.
The methodology applied, referred to as the ‘land cost method’, is explained as follows:
Uporabljena metodologija, imenovana „metoda cene zemljišča“, je pojasnjena takole:
‘The valuation of property depends on their expected use and development potential, including expected profits.
„Vrednotenje nepremičnine je odvisno od pričakovane uporabe in razvojnega potenciala, vključno s pričakovanim dobičkom.
A direct parameter for this is land costs, i.e. the difference between the market value of the fully developed property and total construction including profit margin, but excluding the land cost; divided by the number of square metres of indoor floor area, excluding basements’ [40].
Neposredni parameter za to so stroški zemljišča, t.j. razlika med tržno vrednostjo popolnoma komunalno opremljene nepremičnine in vseh gradbenih stroškov, vključno s stopnjo dobička, vendar brez cene zemljišča; deljeno s številom kvadratnih metrov notranje talne površine brez kleti“ [40].
Furthermore, it is explained that land cost will depend on the demand for buildings in the area, construction costs, and applicable zoning regulations.
Pojasnjeno je tudi, da je cena zemljišča odvisna od povpraševanja po objektih na območju, gradbenih stroškov in veljavnih urbanističnih predpisov.
In making this assessment, experience from sales of comparable land in the area will also be considered.
Pri ocenjevanju se upoštevajo tudi izkušnje pri prodaji primerljivih zemljišč na tem območju.
In application of this method, the OPAK report arrives at a price of NOK 3,2 million as a reasonable estimate of the sales price.
OPAK je z uporabo te metode ugotovil, da je cena 3,2 milijona NOK razumna ocena prodajne cene.
The Authority has previously found, in its decision pertaining to the sale of the University Library building in Oslo, that the land cost method is an acceptable method for plots of land without existing buildings [41].
Nadzorni organ je že prej v svoji odločbi, ki se nanaša na prodajo objekta univerzitetne knjižnice v Oslu, ugotovil, da je metoda cene zemljišča sprejemljiva metoda za zemljišča brez obstoječih objektov [41].
The Norwegian Association of Valuers (NTF), on their web pages [42], primarily refer to other methods, such as net capitalisation method, the cash flow method and the technical worth method.
Norveško združenje cenilcev (NTF) se na svojih spletnih straneh [42] sklicuje predvsem na druge metode, kot so metoda čiste kapitalizacije, metoda denarnih tokov in metoda tehnične vrednosti.
However, these methods presuppose that there is an existing building on the land.
Vendar te metode predpostavljajo, da je na zemljišču obstoječi objekt.
The building on the property in question being condemned, the Authority finds that the land cost method is an acceptable valuation method for the three titles in question.
Ker je objekt na zadevni nepremičnini zasežen, Nadzorni organ ugotavlja, da je metoda cene zemljišča sprejemljiva metoda vrednotenja za vse tri zadevne parcele.
The economic disadvantage of special obligations
Gospodarske slabosti posebnih obveznosti
According to the guidelines, ‘[s]pecial obligations that relate to the land and buildings and not to the purchaser or his economic activities may be attached to the sale in the public interest provided that every potential buyer is required, and in principle is able, to fulfil them, irrespective of whether or not he runs a business or of the nature of his business.
V skladu s smernicami se „[p]rodaji v javnem interesu lahko dodajo posebne obveznosti, povezane z zemljišči in objekti, ne pa s kupcem ali njegovimi gospodarskimi dejavnostmi, če bi jih morali izpolnjevati in bi jih načeloma lahko izpolnjevali vsi potencialni kupci, ne glede na to, ali in v kateri dejavnosti poslujejo.
The economic disadvantage of such obligations should be evaluated separately by independent valuers and may be set off against the purchase price’.
Gospodarske slabosti takih obveznosti morajo ločeno oceniti neodvisni cenilci in se lahko uporabijo za znižanje prodajne cene“.
The Authority considers that the obligation to construct an underground car park is such a special obligation, which does not relate to the purchaser.
Nadzorni organ meni, da je obveznost zgraditi podzemno parkirišče posebna obveznost, ki ni povezana s kupcem.
Also, the demolition costs of the condemned building may be valuated and set off following the same principles.
Tudi stroški rušenja zaseženega objekta se lahko po istih načelih ocenijo in uporabijo za znižanje.
As for the obligation to construct the underground parking spaces, the cost estimate is based on the guidelines issued by public authorities and an independent engineering institute [43] requiring 25 square metres per parking space and experience of construction costs for underground car parks.
Glede obveznosti zgraditi podzemna parkirna mesta ocena stroškov temelji na smernicah, ki so jih izdali javni organi in neodvisen inženirski inštitut [43], ki zahtevajo 25 kvadratnih metrov na parkirno mesto in izkušnje gradbenih stroškov pri podzemnih parkiriščih.
OPAK states that this cost calculation method is normal industry practice.
OPAK navaja, da je ta metoda izračunavanja stroškov običajen industrijski postopek.
On this basis, OPAK arrives at a price of NOK 130000 per parking space, or NOK 8450000 for 65 parking spaces, excluding VAT and land costs.
Na tej podlagi je OPAK ocenil stroške izgradnje enega parkirnega mesta na 130000 NOK ali 8450000 NOK za 65 parkirnih mest, pri čemer so izključeni DDV in stroški zemljišča.
The demolition costs, including fees for waste collection and sorting, have been established on the basis of experience from similar demolition works.
Stroški rušenja, ki vključujejo pristojbine za zbiranje in sortiranje odpadkov, so bili določeni na podlagi izkušenj pri podobnih rušilnih delih.
OPAK estimates that these costs may amount to NOK 150000.
OPAK ocenjuje, da bi ti stroški lahko znašali 150000 NOK.
The Authority recalls that even though it is bound to assess the content of expert opinions submitted by external parties, it is not bound to engage its own external consultants [44].
Nadzorni organ opozarja, da čeprav mora oceniti vsebino izvedenskih mnenj, ki jih predložijo zunanje stranke, mu ni treba angažirati svojih zunanjih strokovnjakov [44].
Having examined the cost calculations, carried out by an independent expert with sufficient technical knowledge within the framework of a value assessment of the property as such, and on the basis of inspection of the premises, the Authority takes the view that these calculations comply with the State aid guidelines.
Nadzorni organ po proučitvi izračunov stroškov, ki jih je v okviru ocene vrednosti nepremičnine kot take izdelal neodvisni strokovnjak z zadostnim tehničnim znanjem, in na podlagi pregleda prostorov meni, da so ti izračuni skladni s smernicami o državni pomoči.
Based on the above assessment of the OPAK report, the Authority concludes that since the economic disadvantages of the obligation to construct the underground parking spaces and the cost of demolishing the condemned building are estimated to amount to NOK 8,6 million in total, and the value of the property is estimated to NOK 3,2 million, the transaction does not confer any economic advantage on Grunnsteinen AS.
Nadzorni organ na podlagi zgornje ocene poročila, ki ga je pripravil OPAK, ugotavlja, da zato, ker je skupni znesek gospodarskih slabosti obveznosti zgraditi podzemna parkirna mesta in strošek rušitve zaseženega objekta ocenjen na 8,6 milijona NOK, vrednost nepremičnine pa je ocenjena na 3,2 milijona NOK, transakcija podjetju Grunnsteinen AS ne zagotavlja nobene gospodarske prednosti.
As the negative value of the economic disadvantages significantly exceeds the positive value of the property, this conclusion is not influenced by any reasonable error margin or the fact that OPAK states that the valuation of such properties is indeed uncertain.
Ker negativna vrednost gospodarskih slabosti znatno presega pozitivno vrednost nepremičnine, na to sklepno ugotovitev ne vpliva nobena razumna toleranca ali dejstvo, da OPAK navaja, da je vrednotenje takih nepremičnin resnično negotovo.
The Authority observes, however, that the difference in value between the obligation that Grunnsteinen takes on and the value of the property is so significant that it might indicate that the market value arrived at by OPAK could be uncertain.
Vendar pa Nadzorni organ ugotavlja, da je razlika med vrednostjo obveznosti, ki jo podjetje Grunnsteinen prevzema, in vrednostjo nepremičnine tako velika, da lahko kaže, da je tržna vrednost, ki jo je ocenil OPAK, morebiti negotova.
However, given the significant discrepancy, even a sizeable readjustment of the values found by OPAK would not lead the conclusion that Grunnsteinen has received an advantage.
Vendar pa znatno odstopanje in celo velik popravek vrednosti, ki jih je ugotovil OPAK, ne bi vodilo do ugotovitve, da je podjetje Grunnsteinen deležno prednosti.
Against this background, the Authority concludes that the transfer of title numbers 1/152, 1/301 and 1/360 to Grunnsteinen did not involve State aid within the meaning of Article 61(1) EEA.
Ob upoštevanju navedenega Nadzorni organ ugotavlja, da prenos parcel številka 1/152, 1/301 in 1/360 na podjetje Grunnsteinen ni vključeval državne pomoči v smislu člena 61(1) Sporazuma EGP.
In the decision to open the formal investigation, the Authority expressed doubts that the price of NOK 4,7 million for the 56000 square metres property corresponded to the market price.
Nadzorni organ je v odločitvi o sprožitvi formalnega postopka preiskave izrazil dvom, da cena 4,7 milijona NOK za 56000 kvadratnih metrov veliko površino ustreza tržni ceni.
The Authority’s doubts were based, inter alia, on the fact that the municipality stated that the property had been sold at cost, a policy later departed from as it was believed to lead to land being sold off too cheaply.
Dvomi Nadzornega organa so med drugim temeljili na dejstvu, da je občina navedla, da je bila nepremičnina prodana po nabavni vrednosti, pozneje pa je prišlo do odstopanja od te politike, ker naj bi povzročila, da so se zemljišča prodajala po prenizki ceni.
Furthermore, as no value assessment had been carried out, the Authority was not convinced by the comparison made to sales of other properties in the region.
Ker ocena vrednosti ni bila opravljena, Nadzornega organa ni prepričala primerjava s prodajo drugih nepremičnin v regiji.