natgillin/translations-raw huggingface dataset:
Therefore, ship-owners of qualifying ships will receive grants in respect of seafarers who are:
Zato bodo lastniki ladij, ki izpolnjujejo pogoje, prejeli donacije za pomorščake:
tax resident in Norway or another EEA State or citizens of an EEA State;
ki so davčni rezidenti Norveške ali druge države EGP ali državljani države EGP;
tax liable to Norway for income earned aboard; and
ki so davčni zavezanci Norveške glede dohodka, ustvarjenega v tujini;
eligible for the seafarers tax deduction according to section 6-61 of the Tax Act; and
ki so upravičeni do odbitka davka za pomorščake na podlagi oddelkov 6–61 Zakona o davkih, in
whose wages are reported to the National Pension Insurance for Seafarers Scheme or documented separately.
katerih plače se sporočajo nacionalni shemi pokojninskega zavarovanja za pomorščake ali se evidentirajo ločeno.
The amendment to the tax refund scheme was notified as taking effect from 1 July 2007 [10].
Priglašeno je bilo, da sprememba sheme za vračilo davka začne veljati 1. julija 2007 [10].
The tax refund scheme is subject to the annual budgetary decision of the Norwegian Parliament.
Norveški parlament vsako leto sprejme proračunsko odločbo o shemi za vračilo davka.
The scheme is therefore limited to the fiscal year.
Zato je shema omejena na proračunsko leto.
Its continuation is conditional on the next fiscal year’s budget appropriation.
Njeno nadaljevanje je odvisno od odobritev v naslednjem proračunskem letu.
The Norwegian authorities have indicated that the scheme is in principle not fixed for a specific time period but if still in operation it will be re-notified in ten years.
Norveški organi so navedli, da shema načeloma ni omejena na določeno obdobje, vendar pa bo, če bo še vedno veljala, ponovno priglašena čez deset let.
The budget appropriation for the fiscal year 2007 corresponding to the notified amendment amounts to NOK 30 million (approximately EUR 3,6 million) [11].
Proračunske odobritve za priglašene spremembe za proračunsko leto 2007 znašajo 30 milijonov NOK (približno 3,6 milijona EUR) [11].
The annual effect of the scheme for 2007 is estimated at NOK 90 million (approximately EUR 10,94 million).
Letni učinek sheme za 2007 je ocenjen na 90 milijonov NOK (približno 10,94 milijonov EUR).
Comments by the Norwegian authorities, including amendments to the notification
Pripombe norveških organov, vključno s spremembami priglasitve
In their letter dated 22 April 2008, the Norwegian authorities stated their view that the commercial contract with the company Hurtigruten ASA regarding the purchase of transport capacity on the distance Bergen-Kirkenes does not include any element of State aid.
V dopisu z dne 22. aprila 2008 so norveški organi izrazili mnenje, da gospodarska pogodba s podjetjem Hurtigruten ASA o nakupu prevoznih zmogljivosti na liniji Bergen–Kirkenes ne vsebuje elementov državne pomoči.
The Norwegian authorities are therefore of the opinion that aid granted under the tax refund scheme for seafarers does not cumulate with aid received from other local, regional, national or Community schemes to cover the same costs and there is no overcompensation.
Norveški organi so zato mnenja, da se pomoč, dodeljena na podlagi sheme za vračilo davka za pomorščake, ne sešteva s pomočjo, prejeto iz drugih lokalnih, regionalnih in nacionalnih shem ter shem Skupnosti, ki so namenjene pokrivanju istih stroškov, ter da ne gre za čezmerno kompenzacijo.
Article 61(1) EEA reads as follows:
Člen 61(1) Sporazuma EGP se glasi:
In Decision No 280/06/COL, the Authority assessed the tax refund scheme for seafarers, which, at the time, covered ferries engaged in foreign trade, offshore vessels and shuttle tankers.
V Odločbi št. 280/06/COL je Nadzorni organ ocenil shemo za vračilo davka za pomorščake, ki je takrat obravnavala trajekte, ki se uporabljajo za zunanjo trgovino, ploščadi in tankerje za prevoz nafte s ploščadi.
In that Decision, the Authority considered that the scheme constituted State aid which was compatible with the functioning of the EEA Agreement on the basis of the provisions of the Authority’s State Aid Guidelines on Aid to Maritime Transport [12].
V navedeni odločbi je Nadzorni organ menil, da je shema državna pomoč, ki je združljiva z delovanjem Sporazuma EGP na podlagi določb Smernic o državni pomoči Nadzornega organa o pomoči za pomorski promet [12].
The Authority also assessed two amendments to the notified scheme in Decision No 412/06/COL and concluded that the scheme as amended constituted compatible State aid, again on the basis of the Maritime Guidelines.In the following, the Authority will assess whether the amendment proposed in the current notification alters the previous conclusion that the scheme constitutes State aid within the meaning of Article 61(1) EEA.
Nadzorni organ je ocenil tudi spremembi priglašene sheme v Odločbi št. 412/06/COL in ugotovil, da je spremenjena shema združljiva državna pomoč, spet na podlagi Smernic o pomorskem prometu. V nadaljevanju bo Nadzorni organ ocenil, ali sprememba, predlagana v obstoječi priglasitvi, spreminja prejšnjo ugotovitev, po kateri je shema državna pomoč v smislu člena 61(1) Sporazuma EGP.
The aid measure must be granted by the State or through state resources.
Ukrep pomoči mora dodeliti država ali mora biti dodeljen iz državnih sredstev.
As the refund of the income tax and the social security contributions will still be financed by budgetary allocations, this criterion is fulfilled.
Ker se bodo vračilo davka od dohodka in prispevki za socialno varnost financirali iz proračunskih sredstev, je to merilo izpolnjeno.
The refund of the tax and social security contributions compensates the ship owners for charges which are normally borne from their budget and therefore constitutes an advantage to those able to benefit from the scheme.
Povračilo davka in prispevkov za socialno varnost je nadomestilo lastnikom ladij za stroške, ki jih običajno plačujejo iz svojih proračunov, in zato šteje za prednost tistih, ki so upravičeni do ugodnosti sheme.
The support also constitutes a selective measure as it is only addressed to the maritime sector and ship owners of certain vessels within this sector.
Podpora je tudi selektivni ukrep, ker obravnava le pomorski sektor in lastnike določenih plovil v tem sektorju.
The notified amendment does not alter this situation; indeed, it simply extends the application of the tax refund scheme to one more type of vessel, and currently only affects one extra company, Hurtigruten ASA.
Priglašena sprememba ne spreminja tega stanja, temveč enostavno razširja uporabo sheme za vračilo davka na še eno vrsto plovila in trenutno vpliva na eno dodatno podjetje, Hurtigruten ASA.
The ship owners benefiting from the scheme, including the company to which the scheme is extended as a result of the current notification, carry out an economic activity in competition with ship owners/companies from other countries of the EEA and the support under the scheme strengthens their position on the market.
Lastniki ladij, ki imajo korist od sheme, vključno s podjetjem, na katero se shema razširja z obstoječo priglasitvijo, izvajajo gospodarsko dejavnost in konkurirajo drugim lastnikom ladij/podjetjem iz drugih držav EGP, podpora po shemi pa krepi njihov položaj na trgu.
The support therefore distorts or threatens to distort competition and affects trade between the Contracting Parties.
Podpora zato izkrivlja ali bi lahko izkrivljala konkurenco in vpliva na trgovino med pogodbenicami.
Based on the above findings, the Authority concludes that the tax refund scheme for seafarers, and in particular the notified amendment thereto, constitutes State aid within the meaning of Article 61(1) EEA.
Na podlagi navedenega Nadzorni organ ugotavlja, da je shema za vračilo davka za pomorščake, zlasti priglašena sprememba sheme, državna pomoč v smislu člena 61(1) Sporazuma EGP.
Pursuant to Article 1(3) of Part I of Protocol 3 to the Surveillance and Court Agreement, ‘the EFTA Surveillance Authority shall be informed, in sufficient time to enable it to submit its comments, of any plans to grant or alter aid (…). The State concerned shall not put its proposed measures into effect until the procedure has resulted in a final decision’.
Na podlagi člena 1(3) dela I Protokola 3 k Sporazumu o Nadzornem organu in sodišču se „Nadzorni organ EFTA pravočasno obvesti, kar mu omogoča, da lahko predloži pripombe na kakršne koli načrte izvedbe ali spremembe pomoči […]. Zadevna država ne sme izvajati svojih predlaganih ukrepov, dokler v tem postopku ni sprejeta dokončna odločitev.“
The Norwegian authorities notified the extension of the tax refund scheme for seafarers as applicable from 1 July 2007.
Norveški organi so priglasili razširitev sheme za vračilo davka za pomorščake, kakor se je uporabljala od 1. julija 2007.
Nonetheless, the Norwegian authorities stated that no payments would be made until the Authority had taken a decision on the case.
Kljub temu pa so norveški organi navedli, da se plačila ne bodo izvajala, dokler Nadzorni organ ne sprejme odločitve o zadevi.
It would appear that no payments have been made.
Zdi se, da plačila niso bila opravljena.
Therefore, the Authority considers that the Norwegian authorities have complied with the above notification requirement and the standstill obligation.
Zato Nadzorni organ meni, da so norveški organi izpolnili zahtevo po priglasitvi in obveznost odložitve.
Article 61(3)(c) EEA provides that aid may be considered to be compatible with the functioning of the EEA Agreement if its purpose is to facilitate the development of certain economic activities, provided such aid does not adversely affect trading conditions between the Contracting Parties to an extent contrary to the common interest.
Člen 61(3)(c) Sporazuma EGP določa, da se lahko pomoč šteje za združljivo z delovanjem Sporazuma EGP, če je njen namen olajšati razvoj nekaterih gospodarskih dejavnosti, ko taka pomoč ne vpliva negativno na trgovinske pogoje med pogodbenicami v obsegu, ki je v nasprotju s skupnim interesom.
Aid in favour of the maritime sector must be examined in particular in the light of the Maritime Guidelines.
Pomoč pomorskemu sektorju je treba proučiti zlasti v smislu Smernic o pomorskem prometu.
In the following the Authority will assess whether the notified extension of the tax refund scheme for seafarers to cover the safety crew on board passenger ships covering the distance Bergen-Kirkenes is such as to amend the compatibility assessment carried out by the Authority in Decisions No 280/06/COL and No 412/06/COL.
V nadaljevanju bo Nadzorni organ ocenil, ali je priglašena razširitev sheme za vračilo davka za pomorščake na varnostno osebje na krovu potniških ladij, ki plujejo na liniji Bergen–Kirkenes taka, da je treba spremeniti oceno združljivosti, ki jo je Nadzorni organ opravil v odločbah št. 280/06/COL in št. 412/06/COL.
Application to maritime transport activities
Uporaba za dejavnosti pomorskega prometa
The provisions of the Maritime Guidelines are applicable to ‘maritime transport’ activities.
Določbe Smernic o pomorskem prometu se uporabljajo za dejavnosti „pomorskega prometa“.
The definition of maritime transport activities for the purposes of these guidelines corresponds to the one given in Regulation (EEC) No 4055/86 [13], incorporated into the EEA Agreement as point 53 in Annex XIII to the EEA Agreement and in Regulation (EEC) No 3577/92 [14], incorporated as point 53a in Annex XIII to the EEA Agreement [15].
Opredelitev dejavnosti pomorskega prometa za namene teh smernic ustreza tisti iz Uredbe (EGS) št. 4055/86 [13], vključene v Sporazum EGP kot točka 53 v Prilogi XIII k Sporazumu EGP, in iz Uredbe (EGS) št. 3577/92 [14], vključene kot točka 53a v Prilogi XIII k Sporazumu EGP [15].
Thus, maritime transport refers to the ‘transport of goods and persons by sea’.
Zato se pomorski promet nanaša na „prevoza oseb in blaga po morju“.
The amendment of the scheme extends it to the safety crew on board passenger ships covering the distance Bergen-Kirkenes registered in the Norwegian Ordinary Shipping Register (NOR) and exposed to competition.
Sprememba razširja shemo na varnostno osebje na krovu potniških ladij, ki plujejo na liniji Bergen–Kirkenes ter so registrirane v Norveškem navadnem ladijskem registru (NOR) in so izpostavljene konkurenci.
As long as these vessels carry out maritime transport activities within the meaning of the Maritime Guidelines, they are eligible for aid under the amended tax refund scheme.
Dokler ta plovila opravljajo dejavnosti pomorskega prometa v smislu Smernic o pomorskem prometu, so upravičena do pomoči na podlagi spremenjene sheme za vračilo davka.
Compliance with the objectives of the maritime guidelines
Skladnost s cilji Smernic o pomorskem prometu
The Maritime Guidelines set out that aid schemes can be introduced to support the EEA maritime interest in the pursuit of general objectives such as:
Smernice o pomorskem prometu določajo, da se sheme pomoči lahko uvedejo kot podpora pomorskim interesom EGP pri doseganju splošnih ciljev, kot so:
improving safe, efficient, secure and environmentally friendly maritime transport,
izboljšanje varnega, učinkovitega, zanesljivega in okolju prijaznega pomorskega prometa,
encouraging the flagging or reflagging to EEA States registers,
spodbujanje vpisovanja in ponovnega vpisovanja v registre držav EGP,
contributing to the consolidation of the maritime cluster established in the EEA States while maintaining an overall competitive fleet on world markets,
prispevanje h konsolidaciji pomorskega grozda v državah EGP, ob hkratnem ohranjanju celovite konkurenčne flote na svetovnih trgih,
maintaining and improving maritime know-how and protecting and promoting employment for European seafarers, and
ohranjanje in izboljšanje pomorskega znanja ter zaščita in spodbujanje zaposlovanja za evropske pomorščake ter
contributing to the promotion of new services in the field of short sea shipping.
prispevanje k spodbujanju novih storitev na področju kratkih ladijskih prevozov.
As noted in the previous Decisions relating to the tax refund scheme for seafarers, an expressed objective for the Norwegian authorities is to preserve its position as a leading maritime nation.
Kot je bilo ugotovljeno v predhodnih odločbah o shemi za vračilo davka za pomorščake, je eden od izrecnih ciljev norveških organov ohranitev položaja Norveške kot vodilne pomorske države.
This objective is based, among other things, on the vital importance of this industry to many coastal communities.
Ta cilj med drugim temelji tudi na ključnem pomenu tega sektorja za številne obalne skupnosti.
In this context the creation of conditions allowing fairer competition with flags of convenience (and other EEA States) seems to be the best way forward in the opinion of the Norwegian authorities.
V zvezi s tem so norveški organi mnenja, da je oblikovanje pogojev, ki omogočajo bolj pošteno konkuriranje ladjam, ki plujejo pod zastavo ugodnosti (in drugih držav EGP), najboljši način za nadaljevanje.
The tax refund scheme for seafarers seeks to promote the Norwegian maritime interest, with the aim of improving safe, efficient, secure and environmentally friendly maritime transport, encouraging the flagging or re-flagging to the Norwegian Ship Register (NOR), contributing to the consolidation of the Norwegian maritime cluster while maintaining an overall competitive fleet on world markets and maintaining and improving maritime know-how and protecting and promoting employment for EEA seafarers.
Namen sheme za vračilo davka za pomorščake je spodbujanje norveškega pomorskega interesa, njen cilj pa je izboljšanje varnega, učinkovitega, zanesljivega in okolju prijaznega pomorskega prometa, spodbujanje vpisovanja in ponovnega vpisovanja v Norveški navadni ladijski register (NOR), prispevanje h konsolidaciji pomorskega grozda na Norveškem, ob hkratnem ohranjanju celovite konkurenčne flote na svetovnih trgih in izboljšanje pomorskega znanja ter zaščita in spodbujanje zaposlovanja za pomorščake EGP.
The Norwegian authorities state that the extension of the net wage scheme to the ships covering the distance Bergen-Kirkenes furthers these objectives.
Norveški organi trdijo, da razširitev sheme neto plače na ladje, ki plujejo na liniji Bergen–Kirkenes, spodbuja doseganje teh ciljev.
Approximately 750 seafarers will be affected by this expansion.
Ta razširitev bo vplivala na približno 750 pomorščakov.
The Authority considers that the Norwegian authorities have provided sufficient justification regarding the compliance of the proposed alteration to the tax refund scheme for seafarers with the general objectives of the Maritime Guidelines.
Nadzorni organ meni, da so norveški organi zagotovili zadostne utemeljitve glede skladnosti predlagane spremembe sheme za vračilo davka za pomorščake s splošnimi cilji Smernic o pomorskem prometu.
Aid granted in the form of reduced labour-related costs
Pomoč, dodeljena v obliki zmanjšanih stroškov dela
The Maritime Guidelines provide that aid in the form of the alleviation of the burden of labour-related costs in respect of EEA seafarers should be allowed, provided that those seafarers are employed on board ships registered in an EEA State.
Smernice o pomorskem prometu določajo, da je treba dovoliti pomoč v obliki zmanjšanja bremena stroškov dela v zvezi s pomorščaki EGP, če so navedeni pomorščaki zaposleni na krovu ladij, registriranih v državi EGP.
The Maritime Guidelines allow such aid up to a maximum ceiling of 100 % relief from contributions.
Smernice o pomorskem prometu dovoljujejo tako pomoč do največ 100-odstotne oprostitve plačila prispevkov.
Such measures should seek to safeguard EEA employment, both on board and onshore, preserve and develop maritime know-how in the EEA and improve safety.
Taki ukrepi morajo biti namenjeni varovanju delovnih mest v EGP, tako na krovih plovil kot na kopnem, ohranitvi in razvoju pomorskega znanja v EGP ter izboljšanju varnosti.
With regard to labour costs, section 3.2(2) of the Guidelines provides that the following action on employment costs should be allowed for EEA shipping:
Oddelek 3.2(2) Smernic glede stroškov dela določa, da je treba ladijskemu sektorju EGP omogočiti naslednje ukrepe v zvezi s stroški zaposlovanja:
For the purposes of the above, ‘EEA seafarers’ are defined as:
Za namene navedenega so „pomorščaki EGP“ opredeljeni kot:
citizens of the EEA States in the case of seafarers working on board vessels (including ro-ro ferries) providing scheduled passenger services between ports of the EEA:
državljani držav EGP, v primeru pomorščakov, ki delajo na krovu plovil (vključno z ro-ro trajekti), ki opravljajo storitve rednega prevoza potnikov med pristanišči EGP,
all seafarers liable to taxation and/or social security contributions in an EEA State, in all other cases.
vsi pomorščaki, zavezani plačilu davka in/ali prispevkov za socialno varnost v državi EGP v vseh drugih primerih.
The tax refund scheme for seafarers concerns the reimbursement of income tax and social security contributions paid by an employer on behalf of seafarers.
Shema za vračilo davka za pomorščake se nanaša na povračilo davka od dohodka in prispevkov za socialno varnost, ki jih je plačal delodajalec v imenu pomorščakov.
Under the scheme as approved by Decisions No 280/06/COL and No 412/06/COL, ship owners of qualifying ships will receive grants in respect of seafarers who are tax resident in Norway or another EEA State or citizens of an EEA State, tax liable to Norway for income earned aboard, and eligible for the seafarers tax deduction according to section 6-61 of the Tax Act, and whose wages are reported to the National Pension Insurance for Seafarers Scheme or documented separately.
Na podlagi sheme, odobrene z odločbama št. 280/06/COL in št. 412/06/COL, bodo lastniki upravičenih ladij prejeli donacije v zvezi s pomorščaki, ki so davčni rezidenti Norveške ali druge države EGP ali so državljani države EGP, ki so zavezanci za plačilo davka Norveški za dohodek, ustvarjen v tujini, in upravičeni do odbitka davka za pomorščake v skladu z oddelki 6–61 Zakona o davkih ter katerih plače se sporočajo nacionalni shemi pokojninskega zavarovanja za pomorščake ali se evidentirajo ločeno.
No amendment has been notified in this sense.
Glede tega ni bila priglašena nobena sprememba.
Thus, the Authority considers that the seafarers covered by the amendment will fall within the categories provided for in the Guidelines.
Zato Nadzorni organ meni, da bodo pomorščaki, ki jih zajema sprememba, spadali v kategorije, ki jih določajo Smernice.
Section 3.2 of the Maritime Guidelines allows for the reduction of contributions for the social protection of EEA seafarers and a reduced rate of income tax.
Oddelek 3.2 Smernic o pomorskem prometu dovoljuje znižanje prispevkov za socialno varnost pomorščakov EGP in zmanjšano stopnjo davka od dohodka.
According to section 11 of the Maritime Guidelines, a reduction might be granted up to a ceiling of 100 %, i.e. a reduction to zero of taxation and social charges.
Na podlagi oddelka 11 Smernic o pomorskem prometu je znižanje lahko tudi 100-odstotno, tj. davek in socialni prispevki se zmanjšajo na vrednost nič.
According to the original notification of the scheme, refund payments can never exceed the amount of income tax and social security contributions actually paid.
Glede na izvirno priglasitev sheme povrnjena sredstva ne morejo nikoli biti višja od zneska davka od dohodka in prispevkov za socialno varnost, ki so bili dejansko plačani.
Since no amendments have been notified in this respect, the Authority considers that the tax and social security contributions to be reimbursed as a result of the notified amendment will continue to be in line with the Maritime Guidelines.
Ker glede tega niso bile priglašene nobene spremembe, je Nadzorni organ mnenja, da bodo davek in socialni prispevki, ki se povrnejo na podlagi priglašene spremembe, še naprej v skladu s Smernicami o pomorskem prometu.
Cumulating aid
Kumulacija pomoči
In accordance with Section 11 of the Maritime Guidelines, a reduction to zero of taxation and social charges is the maximum level of aid which may be permitted.
Na podlagi oddelka 11 Smernic o pomorskem prometu se lahko dovoli zmanjšanje davčne stopnje in socialnih prispevkov do vrednosti nič.
Other systems of aid may not provide any greater benefit than this.
Drugi sistemi pomoči ne morejo zagotoviti večje koristi od navedene.
The Norwegian authorities have stated that aid under the tax refund scheme for seafarers cannot be cumulated with aid received from other local, regional, national or Community schemes to cover the same eligible costs.
Norveški organi so navedli, da se pomoč na podlagi sheme za vračilo davka ne more združevati s pomočjo, prejeto iz drugih lokalnih, regionalnih ali nacionalnih shem ali programov Skupnosti, za kritje istih upravičenih stroškov.
On the basis of the foregoing assessment, the Authority considers that the notified alteration to the tax refund scheme for seafarers, extending the reimbursement of seafarers income tax and social security contributions paid by the employer to safety crew on board passenger ships covering the distance Bergen-Kirkenes exposed to competition and registered in the Norwegian Ordinary Shipping Register, is compatible with the functioning of the EEA Agreement within the meaning of Article 61(3)(c) EEA read together with the Maritime Guidelines.
Na podlagi navedene ocene Nadzorni organ meni, da je priglašena sprememba sheme za vračilo davka za pomorščake, ki razširja povračilo davka od dohodka in prispevkov za socialno varnost pomorščakov, ki jih plačuje delodajalec za varnostno osebje na krovu potniških ladij, ki plujejo na liniji Bergen–Kirkenes ter so izpostavljene konkurenci in registrirane v Norveškem navadnem ladijskem registru, združljiva z delovanjem Sporazuma EGP v smislu člena 61(3)(c) Sporazuma EGP in Smernic o pomorskem prometu.
Accordingly, the Authority does not raise any objections to the notified amendment.
Zato Nadzorni organ ne ugovarja priglašeni spremembi.