natgillin/translations-raw huggingface dataset:
Assessment of the compatibility of tax exemptions under the Community’s guidelines on State aid for environmental protection (OJ C 82, 1.4.2008, p. 1) is based on compliance with the Energy Taxation Directive.
Ocena združljivosti oprostitve davka na podlagi Smernic Skupnosti o državni pomoči za varstvo okolja (UL C 82, 1.4.2008, str. 1) temelji na skladnosti z Direktivo o obdavčitvi energije.
The Authority emphasises, however, that this should not be read as to imply that the Kingdom of Norway is obliged to comply with Community legislation which has not been implemented in the EEA Agreement — the reference to the Energy Tax Directive serves only as a basis for assessing the compatibility of a State aid measure with the functioning of the EEA Agreement under Article 61(3) of the Agreement.
Vendar Nadzorni organ poudarja, da to za Kraljevino Norveško ne pomeni obveze, da se uskladi z zakonodajo Skupnosti, ki ni bila vključena v Sporazum EGP, pač pa sklic na Direktivo o davku na energijo služi le kot podlaga za ocenjevanje združljivosti ukrepa državne pomoči z delovanjem Sporazuma EGP v skladu s členom 61(3) Sporazuma.
As defined in Article 17(1)(a) of the Energy Taxation Directive.
Kot je določeno v členu 17(1)(a) Direktive o obdavčitvi energije.
See paragraph 58 of the European Commission’s decision in Case 41/06 ‘Relief from the CO2 tax due to the EU Emission Trading System — Denmark’ (not yet published).
Glej odstavek 58 Odločbe Evropske Komisije v zadevi 41/06 „Oprostitev davka na CO2 zaradi sistema EU za trgovanje z emisijami – Danska“ (še ni objavljena).
Such an exemption would require separate notification to the Authority.
Tako oprostitev bi bilo treba Nadzornemu organu priglasiti posebej.
OJ L 214, 9.8.2008, p. 3, incorporated into Annex XV to the EEA Agreement by Decision of the EEA Joint Committee No 120/2008 (OJ L 339, 18.12.2008, p. 111 and EEA Supplement No 79, 18.12.2008, p. 20), and in force from 8.11.2008.
UL L 214, 9.8.2008, str. 3, vključeno v Prilogo XV k Sporazumu Skupnega odbora EGP z Odločbo št. 120/2008 (UL L 339, 18.12.2008, str. 111, in Dopolnilo EGP št. 79, 18.12.2008, str. 20) in veljavno od 8.11.2008.
The CO2 tax is contained in a budgetary chapter concerning environmental taxes levied on mineral products, under the title ‘Om miljøavgifter på mineralske produkter mv’. Heading A of this chapter deals with the CO2 tax on mineral products’ CO2 emissions (avgift på mineralske produkter).
Davek na CO2 je vključen v poglavje o proračunu v zvezi z okoljskimi dajatvami, ki se zaračunavajo za mineralne izdelke, pod naslovom „Om miljøavgifter på mineralske produkter mv.“ Razdelek A tega poglavja obravnava davek na CO2 za emisije CO2 pri mineralnih izdelkih (avgift på mineralske produkter).
The objective of extending the CO2 tax to natural gas and LPG is further described in the budget proposal for 2007, which refers to the so-called ‘Soria Moria Statement’ [10]:
Cilj razširitve davka na CO2 na zemeljski plin in utekočinjeni naftni plin je podrobneje opisan v predlogu proračuna za leto 2007, ki se sklicuje na t. i. „izjavo Soria Moria“ [10]:
‘Domestic use of gas is not subject to CO2 tax. From 2005 gas used in some industries is subject to the climate quota system concerning CO2. Other gas usages are not subject to means which incentivise the reduction of CO2, i.e. gas used in dwellings, industrial houses and mobile sources. In the Soria Moria Statement it is announced that the Government will examine the CO2 tax to prevent that gas as heating is preferred to more environmental favourable alternatives.’
„Davek na CO2 se ne zaračunava za domačo uporabo plina. Od leta 2005 spada plin, ki se uporablja v nekaterih industrijah, v sistem podnebnih kvot za CO2. Sredstva, ki spodbujajo zmanjšanje CO2, se ne uporabljajo za druge uporabe plina, tj. uporabe plina v stanovanjih, industrijskih stavbah in premičnih virih. V izjavi Soria Moria je napovedano, da bo vlada proučila davek na CO2 z namenom preprečiti, da bi imel plin prednost pred drugimi okolju prijaznejšimi alternativami ogrevanja.“
‘First, the Regulation introduced an exemption from a general rule that electricity consumption is liable to tax. To understand it the way the Applicants do, namely that the Regulation establishes tax liability only for a particular use of electricity, would run counter to the structure of the tax scheme in question and reverse the usual relationship between rule and exemption as confirmed by the explicit use of the term “exemption” in the Regulation. Second, it is clear that the exemption in question benefits those undertakings which belong to the exempted economic sectors and thereby favours certain undertakings within the meaning of Article 61(1) EEA.’
„Prvič, Uredba je uvedla oprostitev od splošnega pravila, da se za porabo električne energije zaračunava davek. Razumevanje Uredbe na način, kot jo razumejo prosilci, namreč da uvaja zaračunavanje davka samo za posebno uporabo električne energije, bi bilo v nasprotju s strukturo zadevne davčne sheme in bi obrnilo običajno zvezo med pravilom in oprostitvijo, ki je potrjena z izrecno uporabo izraza ‚oprostitev‘ v Uredbi. Drugič, jasno je, da zadevna oprostitev prinaša koristi za tista podjetja, ki spadajo v oproščene gospodarske sektorje, in tako daje prednost nekaterim podjetjem v skladu s členom 61(1) Sporazuma EGP.“
No 343/09/COL
št. 343/09/COL
on the property transactions engaged in by the Municipality of Time concerning property numbers 1/152, 1/301, 1/630, 4/165, 2/70, 2/32
o nepremičninskih transakcijah občine Time glede parcel številka 1/152, 1/301, 1/630, 4/165, 2/7, 2/32
THE EFTA SURVEILLANCE AUTHORITY [1], Having regard to the Agreement on the European Economic Area [2], in particular to Articles 61 to 63 and Protocol 26 thereof,
NADZORNI ORGAN EFTE [1] JE – ob upoštevanju Sporazuma o Evropskem gospodarskem prostoru [2] in zlasti členov 61 do 63 Sporazuma ter Protokola 26 k Sporazumu,
Having regard to Article 1(3) of Part I and Articles 4(4) and 7(2) of Part II of Protocol 3 to the Surveillance and Court Agreement [4],
ob upoštevanju člena 1(3) dela I in členov 4(4) in 7(2) dela II Protokola 3 k Sporazumu o nadzornem organu in sodišču [4],
Having regard to the Authority’s Guidelines on the application and interpretation of Articles 61 and 62 of the EEA Agreement [5], and in particular the Chapter relating to State Aid Elements in Sales of Land and Buildings by Public Authorities,
ob upoštevanju Smernic Nadzornega organa o uporabi in razlagi členov 61 in 62 Sporazuma EGP [5] in zlasti poglavja o elementih državne pomoči pri prodaji zemljišč in objektov s strani javnih organov,
Having regard to the Authority’s Decision of 14 July 2004 on the implementing provisions referred to under Article 27 of Part II of Protocol 3 [6],
ob upoštevanju Odločbe Nadzornega organa z dne 14. julija 2004 o izvedbenih določbah iz člena 27 dela II Protokola 3 [6],
Having called on interested parties to submit their comments pursuant to those provisions [7], and having regard to their comments,
po pozivu vsem zainteresiranim stranem, naj predložijo svoje pripombe v skladu z navedenimi določbami [7], in ob upoštevanju teh pripomb,
On 3 March 2007, the Authority received a complaint from an association named Aksjonsgruppa ‘Ta vare på trivelige Bryne’, concerning the sales of property numbers 1/152, 1/301, 1/630, 4/165 in Time Municipality by the municipal authorities to two different private entities, as well as the sale of title number 2/70 (Bryne stadium which also includes title number 2/32) by Bryne fotballklubb, previously given to the club by the municipality, to a private investor (Event No: 414270).
Nadzorni organ je 3. marca 2007 od združenja z imenom Aksjonsgruppa „Ta vare på trivelige Bryne“ prejel pritožbo v zvezi s prodajo parcel številka 1/152, 1/301, 1/630, 4/165 v občini Time s strani občinskih organov dvema različnima zasebnima subjektoma ter prodajo parcele številka 2/70 (stadion Bryne, ki vključuje tudi parcelo številka 2/32) s strani Bryne fotballklubb zasebnemu vlagatelju, ki jo je občina pred tem dala klubu (ev. št.: 414270).
By letter dated 9 May 2007, the private investor Mr Gunnar Oma sent a complaint to the Authority concerning the sale by Time Municipality of one of the abovementioned properties, i.e. number 4/165.
Zasebni vlagatelj g. Gunnar Oma je z dopisom z dne 9. maja 2007 Nadzornemu organu poslal pritožbo v zvezi s prodajo ene od zgoraj navedenih nepremičnin s strani občine Time, t.j. parcele številka 4/165.
After an exchange of correspondence and information with the Norwegian authorities [8], on 19 December 2007 the Authority decided to open the formal investigation procedure on the sale of the land plots mentioned above.
Po korespondenci in izmenjavi informacij z norveškimi organi [8] se je 19. decembra 2007 Nadzorni organ odločil, da sproži formalni postopek preiskave o prodaji zgoraj navedenih zemljiških parcel.
The Authority’s Decision No 717/07/COL to initiate the procedure was published in the Official Journal of the European Union and in the EEA Supplement hereto [9].
Odločba Nadzornega organa št. 717/07/COL o sprožitvi postopka je bila objavljena v Uradnem listu Evropske unije in v Dopolnilu EGP k Uradnemu listu Evropske unije [9].
The Norwegian authorities had commented on the opening decision by letter dated 21 February 2008 (Event No 466024).
Norveški organi so pripombe na odločbo o sprožitvi postopka predložili z dopisom z dne 21. februarja 2008 (ev. št. 466024).
The Authority called on interested parties to submit their comments.
Nadzorni organ je pozval zainteresirane strani, naj predložijo svoje pripombe.
The Authority received comments from two interested parties [10].
Nadzorni organ je prejel pripombe dveh zainteresiranih strani [10].
By letter dated 24 July 2008, (Event No 485974), the Authority forwarded these to the Norwegian authorities.
Nadzorni organ je z dopisom z dne 24. julija 2008 (ev. št. 485974) te pripombe posredoval norveškim organom.
By letter dated 13 August 2008 (Event No 488289), the Norwegian authorities notified the Authority that they had no further comments.
Norveški organi so Nadzorni organ z dopisom z dne 13. avgusta 2008 (ev. št. 488289) obvestili, da nimajo nadaljnjih pripomb.
DESCRIPTION OF THE TRANSACTIONS UNDER SCRUTINY
OPIS TRANSAKCIJ, KI SE PREGLEDUJEJO
THE SALE OF TITLE NUMBERS 1/152, 1/301 AND 1/630 TO GRUNNSTEINEN AS
PRODAJA PARCEL ŠTEVILKA 1/152, 1/301 IN 1/630 PODJETJU GRUNNSTEINEN AS
By a sales agreement dated 25 August 2007 [11], Time Municipality sold property title numbers 1/152 ( 1312 square metres), 1/301 (741 square metres) and 1/630 (1167 square metres) in the centre of Bryne, the municipal centre of Time Municipality, to the private property developer Grunnsteinen AS.
Občina Time je s prodajno pogodbo z dne 25. avgusta 2007 [11] zasebnemu izvajalcu gradbenih del Grunnsteinen AS prodala parcele številka 1/152 (1312 kvadratnih metrov), 1/301 (741 kvadratnih metrov) in 1/630 (1167 kvadratnih metrov) v centru občinskega središča občine Time, v kraju Bryne.
According to the explanations provided, the initiative to enter into the agreement appears to have been taken by the buyers, and no public bidding round was organised prior to the sale [12].
V skladu s pojasnili se zdi, da so pobudo za sklenitev sporazuma dali kupci in pred prodajo ni potekalo javno zbiranje ponudb [12].
Grunnsteinen did not pay anything for the property but engaged to build a total of 65 parking spaces as replacement for ordinary payment for the property [13].
Podjetje Grunnsteinen AS za nepremičnine ni plačalo nobenega zneska, vendar se je zavezalo zgraditi 65 parkirnih mest kot nadomestilo za običajno plačilo za nepremičnino [13].
Clause 1 of the contract [14] states that the properties, at the time of entering into the contract, were zoned for residential and public road/parking purposes.
Določba 1 pogodbe [14] navaja, da so bile nepremičnine ob sklenitvi pogodbe v območju, namenjenem za stanovanja in javno cesto/parkirišče.
Under Clause 1 of the contract, Grunnsteinen AS undertook to build underground parking spaces on title number 1/152, of which 65 were to be transferred to Time Municipality upon completion (clauses 1 and 5 of the agreement).
Po določbi 1 pogodbe se je podjetje Grunnsteinen AS zavezalo zgraditi podzemna parkirna mesta na parceli številka 1/152, od katerih naj bi jih ob dokončanju 65 prenesli na občino Time (določbi 1 in 5 sporazuma).
According to the municipal authorities, the payment for title number 1/152 consisted of the 44 parking spaces on the property being compensated for in the underground car park.
Po navedbah občinskih organov je bilo plačilo za parcelo številka 1/152 sestavljeno iz 44 parkirnih mest na nepremičnini, ki je nadomestilo za podzemno parkirišče.
As for title numbers 1/301 and 1/630, the municipality had commissioned a value assessment of one of the properties, title number 1/630, which the municipality claims were assessed by Eiendomsmegler 1.
Glede parcel številka 1/301 in 1/630 je občina naročila oceno vrednosti ene od nepremičnin, in sicer parcele številka 1/630, in občina trdi, da ju je ocenil Eiendomsmegler 1.
The assessment of title number 1/630, which concluded that the market value was NOK 600 per square metre, was presented to the Authority prior to the opening of the formal investigation procedure [15].
Ocena vrednosti parcele številka 1/630, v kateri je bilo ugotovljeno, da je bila tržna vrednost 600 NOK na kvadratni meter, je bila Nadzornemu organu predložena pred sprožitvijo formalnega postopka preiskave [15].
In reply to the Authority’s requests, the Norwegian authorities initially presented calculations made by the construction firm Skanska Norge AS, showing that the price for a parking space in an underground car park would be approximately NOK 150000, excluding VAT and costs of buying/renting the land [16].
V odgovor na zahtevke Nadzornega organa so norveški organi najprej predložili izračune gradbenega podjetja Skanska Norge AS, ki je izračunalo ceno v višini približno 150000 NOK na parkirno mesto v podzemnem parkirišču – brez DDV in stroškov nakupa / oddaje zemljišča [16].
On the basis of these estimates, the Norwegian authorities claimed that the market price for title numbers 1/301 and 1/630, based on the value assessment, would be NOK 2516400 [17], whereas the value of the additional 21 parking spaces which Grunnsteinen had undertaken to build for the municipality was estimated to NOK 2625000 [18].
Na podlagi teh ocen so norveški organi trdili, da bi bila na podlagi ocen vrednosti tržna cena za parceli številka 1/301 in 1/630 2516400 NOK [17], ocenjena vrednost dodatnih 21 parkirnih mest, ki se jih je podjetje Grunnsteinen zavezalo zgraditi, pa je bila 2625000 NOK [18].
Thus, the value of these two properties would be fully compensated by Grunnsteinen through the construction of 21 additional parking spaces.In reply to the Authority’s information injunction in the decision to open the formal investigation procedure, new value assessments of the property, as well as estimates of the price of the car park, have been submitted [19].
Tako bi podjetje Grunnsteinen z izgradnjo 21 dodatnih parkirnih mest v celoti nadomestilo vrednost teh dveh nepremičnin.V odgovor na odredbo Nadzornega organa o predložitvi podatkov v odločbi o sprožitvi formalnega postopka preiskave so bile predložene nove ocene vrednosti nepremičnine ter ocene cene parkirišča [19].
The new value assessments were carried out by the asset valuation firm OPAK.
Nove ocene vrednosti je izdelalo podjetje za vrednotenje sredstev OPAK.
Based on the land cost method [20], OPAK arrived at a market value of NOK 3,2 million for the properties sold en bloc.
OPAK je na podlagi metode cene zemljišč [20] izračunal tržno vrednost 3,2 milijona NOK za nepremičnine, prodane v kosu.
According to OPAK, the house on title number 1/301 is condemned and will have to be demolished, thus representing an encumbrance on the property.
Po navedbah OPAK je hiša na parceli številka 1/301 zasežena in jo bo treba porušiti, zato predstavlja obremenitev nepremičnine.
The demolition costs are estimated to NOK 150000.
Stroški rušenja so ocenjeni na 150000 NOK.
The OPAK assessment also includes cost estimates for the parking spaces.
Ocena OPAK vključuje tudi oceno stroškov za parkirna mesta.
Based on a minimum of 25 square metres per parking space (as required by government regulations) and building costs of NOK 5200 per square metre (based on experience), OPAK arrives at a price of NOK 130000 per parking space, or NOK 8450000 for 65 parking spaces.
Na podlagi najmanj 25 kvadratnih metrov na parkirno mesto (kot zahtevajo vladni predpisi) in stroškov gradnje v višini 5200 NOK za kvadratni meter (na podlagi izkušenj) je OPAK izračunal ceno 130000 NOK za eno parkirno mesto ali 8450000 NOK za 65 parkirnih mest.
THE SALE OF TITLE NUMBER 4/165 TO BRYNE INDUSTRIPARK AS
PRODAJA PARCELE ŠTEVILKA 4/165 PODJETJU BRYNE INDUSTRIPARK AS
On 31 August 2005, Time Municipality and the private property developer Bryne Industripark AS signed a sales agreement concerning title number 4/165 at Håland in Time [21].
Občina Time in zasebni izvajalec gradbenih del Bryne Industripark AS sta 31. avgusta 2005 podpisala prodajno pogodbo v zvezi s parcelo številka 4/165 v Hålandu v občini Time [21].
The title comprised 56365 square metres of industrial land, and the sales price was set at NOK 4,7 million (or approximately NOK 83 per square metre).
Nepremičnina je obsegala 56365 kvadratnih metrov industrijskih površin in prodajna cena je bila določena na 4,7 milijona NOK (ali približno 83 NOK na kvadratni meter).
At the time of the signing of the agreement, the area was zoned for industrial purposes but the detailed zoning plan was not adopted due to objections from the Public Road Administration.
Ob podpisu pogodbe je bilo to območje namenjeno za industrijske namene, vendar podroben urbanistični načrt ni bil sprejet zaradi ugovorov Uprave za javne ceste.
The contract contains a claw-back clause (Clause 7) for Time Municipality in the event that the property has not been built on or put to use 5 years after the date of taking possession.
Pogodba vsebuje določbo o vračilu sredstev (določba 7) za občino Time v primeru, če se na nepremičnini ne zgradi ali se nepremičnina ne da v uporabo 5 let po datumu prevzema.
At the time of entering into the agreement, the property consisted of undeveloped land.
V času sklenitve sporazuma je bila nepremičnina komunalno neopremljeno zemljišče.
In the memorandum for the municipal council which approved the agreement, the municipal administration states that the conclusion of a development agreement should be a condition for selling the land.
Občinska uprava v memorandumu za občinski svet, ki je odobril sporazum, navaja, da bi morala biti sklenitev pogodbe o ureditvi pogoj za prodajo zemljišča.
According to the municipal authorities, the new detailed zoning regulations were adopted on 30 August 2007, under which the property was zoned for sports purposes [22].
Po navedbah občinskih organov so bili 30. avgusta 2007 sprejeti novi urbanistični predpisi, v katerih je bila nepremičnina določena za športne namene [22].
The sales agreement stipulated that a development agreement must be concluded on the basis of the zoning regulation.
Prodajna pogodba je določala, da mora biti pogodba o ureditvi sklenjena na podlagi urbanističnega predpisa.
It follows from the administrative memorandum made prior to the sale that the price charged was based on the price at which Time Municipality bought the property in 1999, to which capital costs, regulatory work and administrative costs were added.
Iz upravnega memoranduma, ki je bil izdelan pred prodajo, sledi, da je bila cena zaračunana na podlagi cene, po kateri je občina Time nepremičnino kupila v letu 1999, ki so ji bili prišteti stroški investicijskega vzdrževanja, stroški regulativnih dejavnosti in upravni stroški.
The municipal authorities have been claiming that the market price would be in the range between NOK 80 and 115 per square metre in the area, based on sales of similar properties between private parties in the region [26].
Občinski organi so trdili, da bi bila tržna cena v tem območju v razponu od 80 do 115 NOK za kvadratni meter, kar temelji na podlagi prodaje podobnih nepremičnin med zasebnimi strankami v regiji [26].
In reply to the Authority’s information injunction in the decision to open the formal investigation procedure, the Norwegian authorities have submitted a value assessment carried out by OPAK.
Norveški organi so v odgovor na odredbo Nadzornega organa o predložitvi podatkov v odločitvi o sprožitvi formalnega postopka preiskave predložili oceno vrednosti, ki jo je izdelal OPAK.
OPAK’s assessment concerns the land as zoned at the time of the contract, i.e. for industrial purposes and not for sports purposes, in accordance with the later zoning regulations.
Ocena OPAK zadeva zemljišče, kot je bilo določeno v času pogodbe, t.j. za industrijske namene in ne za športne namene, kot je bilo določeno pozneje na podlagi urbanističnih predpisov.
The assessment is not based on the exploitation method, but on the sales value, defined as ‘the price that several independent interested parties are thought to be willing to pay at the valuation date’.
Ocena ne temelji na metodi eksploatacije, ampak na prodajni vrednosti, ki je opredeljena kot „cena, za katero se meni, da bi jo bilo več neodvisnih zainteresiranih strank na dan cenitve pripravljeno plačati“.
In the case at hand, this price has been established with reference to sales prices obtained for ‘comparable properties in the area’.
V obravnavanem primeru je bila ta cena določena s sklicevanjem na prodajne cene, pridobljene za „primerljive nepremičnine v območju“.
The assessment concludes that the market price cannot be established with certainty, but that it would likely be in the range of NOK 80 to 100 per square metre.
V oceni je ugotovljeno, da tržne cene ni mogoče zanesljivo določiti, verjetno pa bi bila v razponu od 80 do 100 NOK/kvadratni meter.
THE SALE OF TITLE NUMBERS 2/70 AND 2/32 TO BRYNE FOTBALLKLUBB
PRODAJA PARCEL ŠTEVILKA 2/70 IN 2/32 NOGOMETNEMU KLUBU BRYNE
The sales agreement
Prodajna pogodba
By agreement dated 8 August 2003 [27], Time Municipality transferred the title to Bryne stadium, title numbers 2/32 and 2/70, an area of approximately 53000 square metres, to Bryne fotballklubb (Bryne FK) [28].
Občina Time je s sporazumom z dne 8. avgusta 2003 [27] parcelno številko prenesla na stadion Bryne, parceli številka 2/32 in 2/70, t.j. površino v izmeri približno 53000 kvadratnih metrov, pa na nogometni klub Bryne (Bryne FK) [28].
The buildings on the land (including the football stand) already belonged to the football club and ground lease agreements were in place [29].
Objekti na zemljišču (vključno z nogometnimi tribunami) so že pripadale nogometnemu klubu in obstajale so najemne pogodbe za igrišče [29].
Under Clause 2 of the Bryne agreement, title numbers 2/32 and 2/70 are transferred to Bryne FK without remuneration.
Na podlagi določbe 2 sporazuma Bryne se parcele številka 2/32 in 2/70 prenesejo na Bryne FK brez plačila.
Furthermore, the municipality covered all costs connected to the transfer of the property, such as parcelling, measuring etc. The titles comprise approximately 53000 square metres, and the agreement expressly provided that it should, primarily, be used for sports purposes.
Občina je tudi krila vse stroške, povezane s prenosom nepremičnine, kot so razdelitev zemljišča, meritve itd. Površina parcel je približno 53000 kvadratnih metrov in v sporazumu je bilo izrecno določeno, da jih je treba uporabljati predvsem v športne namene.
It follows from Clause 1 of the agreement that the football club had requested the titles to the land to be transferred.
Iz določbe 1 sporazuma izhaja, da je nogometni klub zaprosil, da se pravica do zemljišča prenese.
The purpose was to increase the club’s assets, in order to allow it to upgrade the football pitch in compliance with applicable requirements for pitches to be used in Tippeligaen (the Norwegian Premier League).
Namen je bil povečati premoženje kluba, da bi lahko nogometno igrišče posodobili v skladu z zahtevanimi pogoji za igrišča, ki se uporabljajo v Tippeligaenu (norveška prva liga).