natgillin/translations-raw huggingface dataset:
Thus, the former AWP business was unique in the sense that it allowed private operators to keep profits generated from money games.
Posel igralnih avtomatov je bil tako edinstven v smislu, da je dovoljeval zasebnim subjektom obdržati zaslužek od iger za denar.
The profits of Norsk Tipping AS are by law clawed away and earmarked for sports, cultural and, since 2006, also for humanitarian and social beneficial causes, cf. Section 10 of the Gambling Act No 103 of 28 August 1992 (lov om pengespill).
Zaslužki podjetja Norsk Tipping AS so bili na podlagi zakona izterjani in namenjeni športu, kulturi ter, od leta 2006 naprej, tudi humanitarnim in socialno koristnim namenom, glej člen 10 Zakona o igrah za denar št. 103 z dne 28. avgusta 1992 (lov om pengespill).
Thus, for Norsk Tipping AS, the exemption from ordinary income tax is replaced by a different form of ‘taxation’.
Oprostitev podjetja Norsk Tipping AS od navadnega davka na dohodek je tako nadomeščena z drugo obliko „obdavčitve“.
Consequently, while Norsk Tipping is exempted from income tax its profits are subject to another form of imposition and as a result the company cannot retain them.
Podjetje Norsk Tipping je posledično oproščeno plačila davka na dohodek, vendar pa so zaslužki, ki jih podjetje ustvari, še vedno podvrženi neki drugi obliki dajatve in jih kot take podjetje ne obdrži.
The Authority takes the view, in the circumstances of this case, that the difference of treatment of Norsk Tipping is justified by the reasons relating to the logic of the system of redistribution of profits from the state monopoly gaming company.
Nadzorni organ meni, da je v tem primeru razlika v obravnavi podjetja Norsk Tipping upravičena z razlogi, ki so skladni z logiko sistema porazdelitve dobičkov državnega podjetja, ki ima monopol na področju igralništva.
Accordingly, based on the special nature and regulation of gaming services, the Authority considers that Norsk Tipping AS is not in a comparable factual and legal situation with that of undertakings subject to ordinary income tax, neither the former private operators of gaming machines nor other types of commercial undertakings.
Nadzorni organ potemtakem meni, da na podlagi svojstvene narave in ureditve igralniških storitev podjetje Norsk Tipping AS ni v primerljivem dejanskem in pravnem položaju kot podjetja, ki so podvržena navadnemu davku na dohodek, in sicer niti kot nekdanja zasebna podjetja igralnih avtomatov niti kot druga komercialna podjetja.
Thus, the exemption from ordinary income tax for Norsk Tipping AS does not constitute State aid within the meaning of Article 61 EEA.
Oprostitev navadnih davkov od dohodkov v korist podjetja Norsk Tipping AS tako ne predstavlja državne pomoči v smislu člena 61 Sporazuma EGP.
The second issue raised in the complaint was that Norsk Tipping AS benefited from more freedom with regard to its profits than the private AWP operators.
Drugo vprašanje, ki je bilo izpostavljeno v pritožbi, se nanaša na večjo svobodo glede določanja dobičkov, ki je bilo v primerjavi z ostalimi zasebnimi subjekti na področju igralnih avtomatov deležno podjetje Norsk Tipping AS.
While the private operator had to pay 40 % of the AWP surplus to charity, Norsk Tipping AS had to pay all its profits to charity.
Medtem ko je moral zasebni subjekt izplačati dobrodelnim ustanovam delež v višini 40 % od presežka od igralnih avtomatov, je moralo podjetje Norsk Tipping AS izplačati dobrodelnim ustanovam ves svoj dobiček.
The amount of those profits however depended largely on Norsk Tipping AS’ decision to set aside money for the investment fund or in general how it spent the money.
Odločitev, koliko denarja gre na stran za investicijski sklad ali kako se porabi na splošno, je bila prepuščena podjetju Norsk Tipping AS, ki je samo določalo višino vsote teh dobičkov.
The complainant thus argued that private operators did not have this possibility as their share to charity was based on a non flexible approach.
Pritožnik je tako trdil, da zasebni subjekti niso imeli te možnosti, saj je bil njihov delež za dobrodelne ustanove določen na podlagi pristopa, ki ni dopuščal prožnosti.
The Authority cannot see that state resources within the meaning of Article 61(1) of the EEA Agreement are involved.
Nadzorni organ ne deli mnenja, da gre za državna sredstva v smislu člena 61(1) Sporazuma EGP.
In line with the findings of the Court of Justice in Preussen Elektra [13], the Authority considers the obligation to set aside certain revenues for charity purposes to be a state intervention stemming from the Norwegian Regulation on instructions for the reserves of Norsk Tipping AS No 797 of 8 June 1998, but without leading to foregone revenues by the State [14].
V skladu z ugotovitvami, ki jih je podalo Sodišče Evropske unije v zadevi Preussen Elektra [13], Nadzorni organ meni, da obveznost dati na stran nekatere prihodke, namenjene za dobrodelne namene, predstavlja državni poseg, ki izhaja iz norveške uredbe o navodilih uporabe zalog podjetja Norsk Tipping AS št. 797 z dne 8. junija 1998, ne da bi to za državo predstavljalo izpad prihodkov [14].
Furthermore, the same considerations with regard to selectivity, including the non-comparability of private gaming machine operators and Norsk Tipping AS discussed above would apply in this context.
Nadalje bi se v zvezi s tem lahko uporabili isti zgoraj navedeni vidiki glede selektivnosti, vključno z neprimerljivostjo zasebnih subjektov na področju igralnih avtomatov in podjetja Norsk Tipping AS.
On the basis of the above, the Authority considers that the exemption from ordinary income taxation for Norsk Tipping AS and its possibility to determine its own profit do not constitute State aid within the meaning of Article 61(1) of the EEA Agreement.
Nadzorni organ na podlagi zgoraj navedenega meni, da oprostitev navadnega obdavčenja dohodkov za podjetje Norsk Tipping AS in možnost, da samo določa svoj dobiček, ne predstavljata državne pomoči v smislu člena 61(1) Sporazuma EGP –
The tax exemption for Norsk Tipping AS laid down in section 2.30(g) No 3 of the Norwegian Tax Act and the possibility for Norsk Tipping AS to determine its own profit do not constitute State aid within the meaning of Article 61(1) of the EEA Agreement.
Oprostitev obdavčenja za podjetje Norsk Tipping AS v skladu s členom 2.30(g) št. 3 norveškega Zakona o davku in možnost podjetja Norsk Tipping AS, da samo določa svoj dobiček, ne predstavljata državne pomoči v smislu člena 61(1) Sporazuma EGP.
Guidelines on the application and interpretation of Articles 61 and 62 of the EEA Agreement and Article 1 of Protocol 3 to the Surveillance and Court Agreement, adopted and issued by the Authority on 19 January 1994, published in OJ L 231, 3.9.1994, p. 1, and EEA Supplement No 32, 3.9.1994, p. 1 (hereinafter referred to as the State Aid Guidelines).
Smernice o uporabi in razlagi členov 61 in 62 Sporazuma EGP ter člena 1 Protokola 3 k Sporazumu o nadzornem organu in sodišču, ki jih je sprejel in izdal Nadzorni organ dne 19. januarja 1994, objavljene v UL L 231, 3.9.1994, str. 1, in Dopolnilu EGP št. 32, 3.9.1994, str. 1 (v nadaljnjem besedilu: Smernice o državni pomoči).
The introduction of the exclusive rights was upheld by the EFTA Court in Case E-1/06 EFTA Surveillance Authority v Norway [2007] EFTA Ct.
Uvedbo ekskluzivnih pravic je potrdilo Sodišče Efte v zadevi E-1/06, Nadzorni organ Efte proti Norveški, [2007] EFTA Ct.
The purpose of the investment is to secure that the company’s needs for investment can be met by the necessary capital.
Namen naložbe je zagotoviti podjetju ustrezen kapital, s katerim lahko upravlja investicije.
The Regulation has been substantially changed since the complaint was lodged, however, for present purposes the Authority does not consider it necessary to describe those changes.
Uredba je bila bistveno spremenjena od takrat, ko je bila pritožba vložena, vendar pa Nadzorni organ za sedanje potrebe ne vidi razloga, da bi spremembe opisal.
Case C-156/98 Germany v Commission [2000] ECR I-6857, paragraph 26.
Zadeva C-156/98, Nemčija proti Komisiji, Recueil 2000, str. I-6857, točka 26.
See, inter alia, Section 3(3) of the State Aid Guidelines on the application of State aid rules to measures relating to direct business taxation.
Glej med drugim oddelek 3(3) Smernic o državni pomoči glede uporabe pravil o državni pomoči pri ukrepih v zvezi z neposredno obdavčitvijo ustvarjenega dohodka.
See Case E-1/06 EFTA Surveillance Authority v Norway, cited above, paragraph 29 with further references.
Za dodatne reference glej zgoraj navedeno zadevo E-1/06, Nadzorni organ Efte proti Norveški, točka 29.
The additional 60 % were divided between the charity and the owner of the premises, see facts part above.
Dodatnih 60 % se razdeli med dobrodelno ustanovo in lastnikom prostorov, glej zgoraj pod točko „Dejstva“.
Case C-379/98 Preussen Elektra v Schhleswag [2001] ECR I-2099, paragraphs 54-67.
Zadeva C-379/98, Preussen Elektra AG proti Schleswag AG, Recueil 2001, str. I-2099, točke 54–67.
The legal basis for that Regulation is Section 10 of the Gambling Act.
Pravna podlaga za to uredbo je člen 10 Zakona o igrah za denar.
Indeed, it argued that ‘it is a total different matter to pay parts of the net surplus from the combined activities of a company to charities, as compared to paying a fixed percentage of the surplus from each machine to charities regardless of the general profitability of the company’. Norsk Lotteridrift ASA considered that Norsk Tipping AS benefited from a greater flexibility when determining its budget and especially when deciding to make necessary investments in a situation where new investments were needed.
Trdil je, da je vsekakor „bistvena razlika v izplačevanju delov od čistega presežka iz združenih dejavnosti nekega podjetja, kot pa izplačevati določen odstotek od presežka od vsakega avtomata dobrodelnim ustanovam, ne glede na splošno dobičkonosnost podjetja.“ Podjetje Norsk Lotteridrift ASA je menilo, da je bilo podjetje Norsk Tipping AS deležno bistveno večje prožnosti pri določanju svojega proračuna, še posebej pri odločanju, kdaj izvesti potrebne naložbe.
Such regulatory restrictions, both with regard to market access and the performance of the services have been accepted by both the Court of Justice and the EFTA Court on the basis of moral, religious and cultural factors, as well as the morally and financially harmful consequences for the individual and for society associated with gaming [11].Prior to the introduction of the exclusive rights regime for AWP, the complainant, Norsk Lotteridrift ASA and other private operators of gaming machines operated on the market and were subject to regular income tax in addition to the special regulatory AWP regime according to which they could retain up to 40 % of the machine surplus [12]. Providers of other gaming services, such as Norsk Rikstoto which organises horse race betting and charitable organisations, which organise different types of lotteries are subject to other regulatory regimes.
Sodišče Evropske unije in Sodišče Efte sta sprejeli takšne regulativne omejitve o dostopu do trga in izvedbi storitev na podlagi moralnih, verskih in kulturnih dejavnikov, kot tudi moralnih in finančnih posledic, ki jih imajo lahko igre na srečo za posameznika in družbo [11].Pred uvedbo ureditve o izključnih pravicah za igralne avtomate so bili pritožnik, podjetje Norsk Lotteridrift ASA in drugi zasebni subjekti na področju igralnih avtomatov dejavni na trgu in podvrženi poleg rednemu davku od dohodkov tudi posebni ureditvi glede igralnih avtomatov, na podlagi katere so lahko obdržali do 40 % presežka od igralnega avtomata [12].Za ostale ponudnike igralniških storitev, kot je na primer podjetje Norsk Rikstoto, ki se ukvarja s stavami na konjskih dirkah in vodenjem dobrodelnih ustanov, ki organizirajo več vrst loterij, veljajo druge regulativne ureditve.
No 532/09/COL
št. 532/09/COL
THE EFTA SURVEILLANCE AUTHORITY [1], HAVING REGARD to the Agreement on the European Economic Area [2], and in particular Articles 61 to 63 and Protocol 26 thereof,
NADZORNI ORGAN EFTE JE [1] – OB UPOŠTEVANJU Sporazuma o Evropskem gospodarskem prostoru [2] in zlasti členov 61 do 63 ter Protokola 26 k Sporazumu,
HAVING REGARD to the Agreement between the EFTA States on the Establishment of a Surveillance Authority and a Court of Justice [3], and in particular Article 24 and Article 5(2)(b) thereof,
OB UPOŠTEVANJU Sporazuma med državami Efte o ustanovitvi nadzornega organa in sodišča [3] ter zlasti člena 24 in člena 5(2)(b) Sporazuma,
Pursuant to Article 24 of the Surveillance and Court Agreement, the Authority shall give effect to the provisions of the EEA Agreement concerning State aid,
V skladu s členom 24 Sporazuma o nadzornem organu in sodišču Nadzorni organ uveljavlja določbe Sporazuma EGP v zvezi z državno pomočjo.
Pursuant to Article 5(2)(b) of the Surveillance and Court Agreement, the Authority shall issue notices or guidelines on matters dealt with in the EEA Agreement, if that Agreement or the Surveillance and Court Agreement expressly so provides or if the Authority considers it necessary,
Nadzorni organ v skladu s členom 5(2)(b) Sporazuma o nadzornem organu in sodišču izda obvestila ali smernice o zadevah, ki jih obravnava Sporazum EGP, če to izrecno določata navedeni sporazum ali Sporazum o nadzornem organu in sodišču ali če Nadzorni organ meni, da je to potrebno.
The European Commission published a Communication on the criteria for the analysis of the compatibility of State aid for the employment of disadvantaged and disabled workers subject to individual notification [5] on 11 August 2009, That Communication is also of relevance for the European Economic Area,
Evropska komisija je 11. avgusta 2009 objavila sporočilo o merilih za analizo združljivosti državne pomoči za zaposlovanje prikrajšanih delavcev in invalidov, za katero velja posamična priglasitev [5].Navedeno sporočilo je pomembno tudi za Evropski gospodarski prostor.
According to point II under the heading ‘GENERAL’ at the end of Annex XV to the EEA Agreement, the Authority, after consultation with the Commission, is to adopt acts corresponding to those adopted by the Commission,
V skladu s točko II pod naslovom „SPLOŠNO“ na koncu Priloge XV k Sporazumu EGP mora Nadzorni organ po posvetovanju s Komisijo sprejeti akte, ki ustrezajo tistim, ki jih je sprejela Evropska komisija.
The Authority consulted the Commission by a way of letter on the subject dated 27 November 2009 (Event No 538332) and the EFTA States by a way of letter on the subject dated 16 October 2009 (Event Nos 5333819, 533835 and 533836),
Nadzorni organ se je v zvezi s tem posvetoval z Evropsko komisijo v dopisu z dne 27. novembra 2009 (evidenčna številka 538332) in državami Efte v dopisu z dne 16. oktobra 2009 (evidenčne številke 5333819, 533835 in 533836) –
The State Aid Guidelines shall be amended by introducing a new chapter on criteria for the analysis of the compatibility of State aid for the employment of disadvantaged and disabled workers subject to individual notification.
Smernice o državni pomoči se spremenijo z uvedbo novega poglavja o merilih za analizo združljivosti državne pomoči za zaposlovanje prikrajšanih delavcev in invalidov, za katero velja posamična priglasitev.
Guidelines on the application and interpretation of Articles 61 and 62 of the EEA Agreement and Article 1 of Protocol 3 to the Surveillance and Court Agreement, adopted and issued by the Authority on 19.1.1994, published in the Official Journal of the European Union (hereinafter referred to as ‘OJ’) L 231, 3.9.1994, p. 1 and EEA Supplement No 32 of 3.9.1994, p. 1 (hereinafter referred to as ‘the State Aid Guidelines’).
Smernice o uporabi in razlagi členov 61 in 62 Sporazuma EGP in člena 1 Protokola 3 k Sporazumu o nadzornem organu in sodišču, ki jih je sprejel in izdal Nadzorni organ 19. januarja 1994, objavljene v Uradnem listu Evropske Unije (v nadaljnjem besedilu: UL) L 231, 3.9.1994, str. 1, in Dopolnilu EGP št. 32, 3.9.1994, str. 1 (v nadaljnjem besedilu: smernice o državni pomoči).
The updated version of the State Aid Guidelines is published on the Authority’s website: http://www.eftasurv.int/state-aid/legal-framework/state-aid-guidelines/
Posodobljena različica smernic o državni pomoči je objavljena na spletni strani Nadzornega organa: http://www.eftasurv.int/state-aid/legal-framework/state-aid-guidelines/.
CRITERIA FOR THE ANALYSIS OF THE COMPATIBILITY OF STATE AID FOR THE EMPLOYMENT OF DISADVANTAGED AND DISABLED WORKERS SUBJECT TO INDIVIDUAL NOTIFICATION [1]1.
MERILA ZA ANALIZO ZDRUŽLJIVOSTI DRŽAVNE POMOČI ZA ZAPOSLOVANJE PRIKRAJŠANIH DELAVCEV IN INVALIDOV, ZA KATERO VELJA POSAMIČNA PRIGLASITEV [1]1.
The promotion of employment and social policy are among the aims of the EEA Agreement and of the EFTA States [2].
Med cilji Sporazuma EGP in držav Efte [2] sta tudi spodbujanje zaposlovanja in socialna politika.
Unemployment, and in particular structural unemployment of certain categories of workers, remains a problem in some parts of the EFTA States.
Brezposelnost, zlasti strukturna brezposelnost nekaterih kategorij delavcev, je v nekaterih delih držav Efte še vedno problematična.
State aid in the form of subsidies to wage costs, where wage cost means the total amount actually payable by the beneficiary of the aid in respect of the employment concerned, comprising: (a) the gross wage, before tax; and (b) the compulsory contributions, such as social security charges; and (c) child care and parent care costs (‘wage subsidies’), can provide additional incentives to undertakings to increase their levels of employment of disadvantaged and disabled workers.
Državna pomoč v obliki subvencij za stroške plač, pri čemer strošek plače pomeni celotni znesek, ki ga mora upravičenec do pomoči dejansko plačati v zvezi z zadevno zaposlitvijo in ki vključuje: (a) bruto plačo pred obdavčitvijo, (b) obvezne prispevke, kot so prispevki za socialno varnost, ter (c) stroške otroškega in starševskega varstva („subvencije plače“), lahko podjetja dodatno spodbuja k večjemu zaposlovanju prikrajšanih delavcev in invalidov.
The objective of such aid is thus to encourage the recruitment of the targeted categories of worker.
Cilj takšne pomoči je torej spodbuditi zaposlovanje ciljnih kategorij delavcev.
This guidance applies to State aid in the form of wage subsidies for disadvantaged workers, severely disadvantaged workers and disabled workers within the meaning of Article 2(18), (19) and (20) of the General Block Exemption Regulation.
Te smernice veljajo za državno pomoč v obliki subvencij plače za prikrajšane delavce, resno prikrajšane delavce in invalide v smislu člena 2(18), (19) in (20) uredbe o splošnih skupinskih izjemah.
Any individual measure, whether granted ad hoc or on the basis of a scheme, will be subject to this guidance when its grant equivalent exceeds EUR 5 million per undertaking per year for the employment of disadvantaged workers and severely disadvantaged workers (hereinafter referred to together as ‘disadvantaged workers’) and EUR 10 million per undertaking per year for the employment of disabled workers [5].
Ta navodila bodo veljala za vsak posamezen ukrep, dodeljen ad hoc ali na podlagi sheme, kadar njegov ekvivalent dotacije presega 5 milijonov EUR letno na podjetje za zaposlovanje prikrajšanih delavcev in resno prikrajšanih delavcev (skupaj v nadaljnjem besedilu: prikrajšani delavci) in 10 milijonov EUR letno na podjetje za zaposlovanje invalidov [5].
The level of the Authority’s assessment and the kind of information it may require will be proportional to the risk of distortion of competition.
Raven ocene Nadzornega organa in vrsta informacij, ki jih lahko zahteva, bosta sorazmerni s tveganjem izkrivljanja konkurence.
Positive effects on the aid
Pozitivni učinki na pomoč
Existence of an objective of common interest
Obstoj cilja skupnega interesa
Certain categories of workers experience particular difficulty in finding jobs, because employers consider them to be less productive or have prejudices against them.
Nekatere kategorije delavcev imajo pri iskanju zaposlitve posebne težave, ker jih delodajalci obravnavajo kot manj produktivne ali imajo do njih predsodke.
This perceived or real lower productivity may be due either to lack of recent experience in employment (for example, young workers or long-term unemployed) or to a permanent disability.
Vzroka za tako razumljeno ali dejansko nižjo produktivnost sta lahko pomanjkanje delovnih izkušenj v zadnjem času (na primer pri mladih delavcih ali dolgotrajno brezposelnih osebah) ali trajna invalidnost.
Because of their perceived or real lower productivity, the workers are likely to be excluded from the labour market unless employers are offered compensation for their employment.
Zaradi razumljene ali dejanske nižje produktivnosti bodo ti delavci verjetno izključeni s trga dela, če se delodajalcem ne zagotovi nadomestilo za njihovo zaposlovanje.
It is socially desirable that all categories of workers are integrated in the labour market.
Družbeno zaželeno je, da se vse kategorije delavcev vključijo na trg dela.
This means that a share of the domestic income may be redistributed to the categories of workers concerned by the measures.
To pomeni, da se lahko delež domačega prihodka prerazdeli na kategorije delavcev, ki jih ukrepi zadevajo.
State aid may help disadvantaged and disabled workers to enter the labour market or stay in the labour market by covering the extra costs resulting from their perceived or real lower productivity.
Državna pomoč lahko pomaga prikrajšanim delavcem in invalidom, da vstopijo na trg dela ali ostanejo na njem, tako da krije dodatne stroške, ki nastanejo zaradi razumljene ali dejanske nižje produktivnosti takšnih delavcev.
EFTA States should demonstrate that the aid will address the objective of common interest.
Države Efte morajo dokazati, da bo pomoč usmerjena k cilju skupnega interesa.
the number and categories of workers concerned by the measure;
število in kategorije delavcev, ki jih ukrep zadeva;
employment rates of the categories of workers concerned by the measure on the national and/or regional level and in the undertaking or undertakings concerned;
stopnje zaposlenosti kategorij delavcev, ki jih ukrep zadeva na nacionalni in/ali regionalni ravni in v zadevnem podjetju/zadevnih podjetjih;
unemployment rates for the categories of workers concerned by the measure on the national and/or regional level;
stopnje brezposelnosti kategorij delavcev, ki jih ukrep zadeva na nacionalni in/ali regionalni ravni;
particularly marginalised sub-groups within the broader categories of disabled and disadvantaged workers.
posebno marginalizirane podskupine v okviru širših kategorij invalidov in prikrajšanih delavcev.
State aid in the form of wage subsidies is not the only policy instrument available to EFTA States to encourage employment of disadvantaged and disabled workers.
Državna pomoč v obliki subvencij plače ni edini instrument politike, ki je državam Efte na voljo za spodbujanje zaposlovanja prikrajšanih delavcev in invalidov.
EFTA States can also use general measures such as reduction of the taxation of labour and social costs, boosting investment in education and training, measures to provide guidance and counselling, assistance and training for the unemployed and improvements in labour law.
Države Efte lahko uporabijo tudi splošne ukrepe, kot so zmanjšanje obdavčitve stroškov delovne sile in socialne varnosti, povečanje naložb v izobraževanje in usposabljanje, ukrepi za usmerjanje in svetovanje, pomoč in usposabljanje za brezposelne ter izboljšanje delovnega prava.
Where the EFTA State has considered other policy options, and the advantages of using a selective instrument such as State aid for a specific undertaking are established, the measures concerned are considered to constitute an appropriate instrument.
Kadar je država Efte proučila druge možnosti politik in so ugotovljene prednosti uporabe selektivnega instrumenta, kot je državna pomoč za posamezno podjetje, se zadevni ukrepi štejejo za primeren instrument.