natgillin/translations-raw huggingface dataset:
HAVING REGARD to the Agreement between the EFTAStateson the Establishment of a Surveillance Authority and a Court of Justice (“the Surveillance and Court Agreement”), in particular to Article 24,
OB UPOŠTEVANJU Sporazuma med državami Efte o ustanovitvi nadzornega organa in sodišča (v nadaljnjem besedilu: Sporazum o nadzornem organu in sodišču), zlasti člena 24 Sporazuma,
HAVING REGARD to Protocol 3 to the Surveillance and Court Agreement (“Protocol 3”), in particular to Article 1(2) of Part I and Articles 4(4), 6, 7(5) and 8 of Part II,
OB UPOŠTEVANJU Protokola 3 k Sporazumu o nadzornem organu in sodišču (v nadaljnjem besedilu: Protokol 3), zlasti člena 1(2) dela I ter člena 4(4), člena 6, člena 7(5) in člena 8 dela II,
HAVING called on interested parties to submit their comments pursuant to those provisions [1],
PO pozivu vsem zainteresiranim stranem, naj predložijo svoje pripombe v skladu z navedenimi določbami [1],
On 1 September 2010, subsequent to pre-notification discussions, the Icelandic authorities notified the Authority of state aid concerning the construction of a data centre in the municipality of Reykjanesbær (“the Municipality” or “Reykjanesbær”), pursuant to Article 1(3) of Part I of Protocol 3, by a letter received and registered by the Authority on the same day (Event No 568140).
Po razgovorih pred priglasitvijo so islandski organi Nadzornemu organu 1. septembra 2010 z dopisom, ki je bil prejet in evidentiran istega dne (ev. št. 568140), priglasili državno pomoč za gradnjo podatkovnega centra v občini Reykjanesbær v skladu s členom 1(3) dela I Protokola 3.
The notification concerned derogations from taxes and charges provided for the construction of a data centre (“the Data Centre”) by the company Verne Holdings ehf.
Priglasitev se je nanašala na izjeme od obveznosti plačila davkov in pristojbin, zagotovljenih za gradnjo podatkovnega centra družbi Verne Holdings ehf.
(“Verne”), under Act No 57/2010 and an agreement initialled 23 October 2009 (“the Investment Agreement”).
(v nadaljnjem besedilu: družba Verne), na podlagi Zakona št. 57/2010 in pogodbe, parafirane 23. oktobra 2009 (v nadaljnjem besedilu: investicijska pogodba).
After various exchanges of correspondence [2], by letter dated 3 November 2010 (Event No 573997) the Authority informed the Icelandic authorities that it had decided to initiate the formal investigation procedure laid down in Article 1(2) of Part I of Protocol 3 in respect of aid concerning the Verne Data Centre.
Po izmenjavi različnih dopisov [2], je Nadzorni organ v dopisu z dne 3. novembra 2010 (ev. št. 573997) obvestil islandske organe, da se je odločil začeti formalni postopek preiskave na podlagi člena 1(2) dela I Protokola 3 v zvezi s pomočjo za podatkovni center družbe Verne.
The Authority’s Decision No 418/10/COL to initiate the procedure was published in the Official Journal of the European Union and the EEA Supplement to it (“the opening decision”) [3].
Odločba Nadzornega organa št. 418/10/COL o začetku formalnega postopka preiskave (v nadaljnjem besedilu: odločba o začetku postopka) je bila objavljena v Uradnem listu Evropske unije in Dopolnilu EGP k Uradnemu listu Evropske unije [3].
The Authority called on interested parties to submit their comments on the Decision.
Nadzorni organ je zainteresirane strani pozval, naj predložijo svoje pripombe k odločbi.
By letters dated 23 November 2010, 4 January, 18 January and 2 February 2011 (Events Nos. 578499, 582634, 583705 and 585546), the Authority agreed to requests from the Icelandic authorities to extend the deadline for submitting comments on the Decision.
V dopisih z dne 23. novembra 2010, 4. januarja, 18. januarja in 2. februarja 2011 (ev. št. 578499, 582634, 583705 in 585546) se je Nadzorni organ strinjal z zahtevami islandskih organov, da bo podaljšal rok za predložitev pripomb k zadevni odločbi.
The Icelandic authorities submitted their comments by letter dated 28 February 2011 (Event No 589033).
Islandski organi so predložili svoje pripombe v dopisu z dne 28. februarja 2011 (ev. št. 589033).
The Authority received additional information from the Icelandic authorities on 12 April 2011 (Event No 594276).
Nadzorni organ je 12. aprila 2011 (ev. št. 594276) prejel dodatne informacije od islandskih organov.
The case was discussed during a meeting held 27 May 2011 in Brusselsbetween the Authority and the Icelandic authorities, followed up by the Authority by way of email on 1 June 2011 (Event No 599862).
O zadevi so Nadzorni organ in islandski organi razpravljali na sestanku 27. maja 2011 v Bruslju, čemur je 1. junija 2011 (ev. št. 599862) sledilo elektronsko sporočilo Nadzornega organa.
Subsequently, the Icelandic authorities submitted information by way of two letters; on 21 June (Event No 601641) and 27 June 2011 (Event No 602133).
Islandski organi so po tem predložili informacije v dveh dopisih, in sicer 21. junija (ev. št. 601641) in 27. junija 2011 (ev. št. 602133).
Furthermore, the National Power Company (Landsvirkjun) submitted separate additional information by way of letter dated 20 June 2011 received by the Authority on 23 June 2011 (Event No 601937) and by way of letter received by the Authority 16 January 2012 (Event No 621366).
Poleg tega je državna elektrogospodarska družba Landsvirkjun predložila ločene dodatne informacije v dopisu z dne 20. junija 2011, ki ga je Nadzorni organ prejel 23. junija 2011 (ev. št. 601937), in v dopisu, ki ga je Nadzorni organ prejel 16. januarja 2012 (ev. št. 621366).
By letter dated 28 September 2011 (Event No 609826) the Icelandic authorities withdrew their notification of the aid measures for the construction of the Data Centre.
Islandski organi so v dopisu z dne 28. septembra 2011 (ev. št. 609826) umaknili priglasitev ukrepa pomoči za gradnjo podatkovnega centra.
Subsequently, the Authority submitted a letter dated 4 October 2011 (Event No 609991) acknowledging the withdrawal of the notification and informing the Icelandic authorities that it would, according to Article 8(2) of Part II of Protocol 3, close the formal investigation for the measures concerned, however clarifying that it would continue its investigation into the measures provided for under certain agreements entered into with Verne in connection with the envisaged data centre and still in force.
Nato je Nadzorni organ 4. oktobra 2011 poslal dopis (ev. št. 609991), s katerim je potrdil umik priglasitve in islandske organe obvestil, da bo v skladu s členom 8(2) dela II Protokola 3 zaključil formalni postopek preiskave za zadevne ukrepe, obenem pa pojasnil, da bo še naprej preiskoval ukrepe iz nekaterih še vedno veljavnih pogodb, sklenjenih z družbo Verne v zvezi z načrtovanim podatkovnim centrom.
Lastly, the Icelandic authorities provided further clarifications regarding the case by emails on 14 and 24 May 2012 respectively (Events Nos 634340 and 635757), following a brief discussion on the case during a meeting between the Icelandic authorities and the Authority in Brussels on 2 May 2012, and submitted further documents by email on 1 June 2012 (Event No 636529).
Po kratki razpravi o zadevi na sestanku med islandskimi organi in Nadzornim organom v Bruslju 2. maja 2012 so islandski organi nazadnje zagotovili dodatna pojasnila glede zadeve v elektronskih sporočilih z dne 14. in 24. maja 2012 (ev. št. 634340 in 635757), dodatne dokumente pa so predložili 1. junija 2012 v elektronskem sporočilu (ev. št. 636529).
According to the information provided by the Icelandic authorities, Verne Holdings ehf. is owned by a number of minority shareholders, the two largest being Novator, which is a global investor, and Teha Investments S.a.r.l.
Družba Verne Holdings ehf. je glede na informacije islandskih organov v lasti več manjšinskih delničarjev, od katerih sta največja Novator, ki je globalni vlagatelj, in Teha Investments S.a.r.l.
Further, according to the information provided by the Icelandic authorities, the management holds a substantial share of Verne Holdings ehf.
Poleg tega ima po informacijah islandskih organov uprava v lasti znaten delež družbe Verne Holdings ehf.
Agreements entered into
Sklenjene pogodbe
According to the later withdrawn notification, the Icelandic authorities planned to provide, under the Authority’s Guidelines on Aid to Regional Development (“the Regional Aid Guidelines”), aid to Verne for the construction of the Data Centre in a region eligible for regional aid pursuant to Article 61(3)(c) of the EEA Agreement in order to promote regional development in the form of a range of government and municipal tax derogations under the Investment Agreement.
Islandski organi so glede na naknadno umaknjeno priglasitev načrtovali, da bodo družbi Verne na podlagi Smernic Nadzornega organa o pomoči za regionalni razvoj (v nadaljnjem besedilu: smernice o regionalni pomoči) zagotovili pomoč za gradnjo podatkovnega centra v regiji, ki je v skladu s členom 61(3)(c) Sporazuma EGP upravičena do regionalne pomoči, da bi tako spodbudili regionalni razvoj v obliki vrste izjem od obveznosti plačila davkov na državni in občinski ravni po investicijski pogodbi.
Discussions between the Icelandic authorities and Verne starting late in 2008 [5] (after the onset of the financial crisis in Icelandin October 2008) delivered an agreement providing Verne with various tax derogations; the Investment Agreement.
Na podlagi razprav med islandskimi organi in družbo Verne, začetih ob koncu leta 2008 [5] (po nastopu finančne krize na Islandiji oktobra 2008), je bila pripravljena pogodba – investicijska pogodba, ki je družbi Verne zagotavljala različne izjeme od obveznosti plačila davkov.
According to the Icelandic authorities the final draft version of a Memorandum of Understanding for the Investment Agreement was reached in April 2009, however the Memorandum was not signed.
Po navedbah islandskih organov je bil končni osnutek memoranduma o soglasju v okviru investicijske pogodbe dosežen aprila 2009, vendar ni bil podpisan.
The Investment Agreement was later concluded on 23 October 2009 when initialled by the managing director of Verne and an official of the Ministry of Industry [6].
Investicijska pogodba je bila pozneje sklenjena 23. oktobra 2009, ko sta jo parafirala izvršni direktor družbe Verne in uradnik ministrstva za industrijo [6].
The entry into force of the Investment Agreement was conditional upon the authorization by the Parliament, the approval of the boards of Directors of Verne and the approval of the Authority.
Začetek veljavnosti investicijske pogodbe je bil odvisen od potrditve v parlamentu, odobritve uprave družbe Verne in odobritve Nadzornega organa.
On 12 December 2009, a Bill authorising the Icelandic authorities to enter into the Investment Agreement with Verne was submitted before the Icelandic Parliament.
Predlog zakona, ki islandskim organom dovoljuje, da sklenejo investicijsko pogodbo z družbo Verne, je bil islandskemu parlamentu predložen 12. decembra 2009.
On 7 June 2010 the Icelandic Parliament adopted Act No 57/2010 (“the Verne Act”) authorising the Ministry of Industry to enter into an Investment Agreement on behalf of the Icelandic authorities with Verne for the purposes, amongst other, of awarding various tax and fee concessions in relation to the construction of the Data Centre. [7]
Islandski parlament je 7. junija 2010 sprejel zakon št. 57/2010 („zakon o družbi Verne“), ki ministrstvu za industrijo daje pooblastilo, da v imenu islandskih organov sklene investicijsko pogodbo z družbo Verne zaradi, med drugim, dodeljevanja različnih davčnih ugodnosti in oprostitev pristojbin v zvezi z gradnjo podatkovnega centra [7].
On 28 September 2011 the Icelandic authorities informed the Authority that the Investment Agreement had been repealed.
Islandski organi so 28. septembra 2011 obvestili Nadzorni organ, da je bila investicijska pogodba razveljavljena.
However, as explained in a letter from the Icelandic authorities dated 25 October 2011 [8]“[t]he only benefit which has already taken effect is the waiving of municipal taxes by the municipalityof Reykjanesbær, under the terms of the Agreement on Licensing and Charges.” [9] The agreement is signed 4 November 2009.
Vendar, kot je pojasnjeno v dopisu islandskih organov z dne 25. oktobra 2011 [8]: „[ ] je edina ugodnost, ki je že začela veljati, ta, da je občina Reykjanesbær pod pogoji pogodbe o izdaji licenc in pristojbinah oprostila družbo plačila davkov na občinski ravni“ [9]. Pogodba je bila podpisana 4. novembra 2009.
However the measures became effective in early 2009, as explained by the Icelandic authorities.
Toda ukrepi so začeli veljati v začetku leta 2009, kot so pojasnili islandski organi [10].
The municipal tax and fee concessions contained in this agreement are therefore subject to state aid assessment in the case at hand:
Davčne ugodnosti in oprostitev plačila pristojbin na občinski ravni iz te pogodbe so zato predmet ocene državne pomoči v obravnavani zadevi:
municipal property tax; and
občinski davek od premoženja in
municipal street construction tax.
občinskem davku na gradnjo cest.
Moreover, measures under the following agreements, which Verne signed in 2008 and 2009 became effective and were not repealed, are subject to state aid assessment in this Decision:
Poleg tega so na podlagi naslednjih pogodb, ki jih je leta 2008 in leta 2009 podpisala družba Verne, začeli veljati in niso bili razveljavljeni ukrepi, ki so predmet ocene državne pomoči v tej odločbi:
“the Real Estate Purchase Agreement” (with the Treasury)
„pogodba o nakupu nepremičnine“ (s finančnim ministrstvom)
“the Ground Lease Agreement” and “the Supplementary Lease Agreement” (with the Treasury)
„pogodba o zakupu zemljišča“ in „dodatna pogodba o zakupu zemljišča“ (s finančnim ministrstvom)
“the Power Contract” (with Landsvirkjun).
„pogodba o prodaji električne energije“ (z družbo Landsvirkjun).
The agreements and the measures under assessment are further described in Section 3 below.
Pogodbe in ukrepi, ki se ocenjujejo, so podrobneje opisani v oddelku 3.
Short description of the project, the site and the former military area
Kratek opis projekta, lokacije in nekdanjega vojaškega območja
Initially, Verne planned to construct, in three phases over a seven year period, a campus of high-reliability, high power density wholesale data centre in Reykjanesbær, which is in the south-western part of Iceland; the Data Centre [11].
Sprva je nameravala družba Verne v sedmih letih v treh fazah zgraditi skupino objektov veleprodajnega podatkovnega centra z visoko zanesljivostjo in visoko gostoto moči v občini Reykjanesbær, ki je v jugozahodnem delu Islandije (v nadaljnjem besedilu: podatkovni center) [11].
The total investment cost for the whole project, as initially planned by Verne, was in 2010 estimated at USD 726 million. [12]
Skupna cena naložbe za celoten projekt je bila po prvotnih načrtih družbe Verne leta 2010 ocenjena na 726 milijonov USD [12].
These plans were later, due to the change in economic circumstances in Iceland, disbanded and the Investment Agreement from 23 October 2009 was cancelled on 23 September 2011 and Verne entered, according to information provided by the Icelandic authorities on 25 October 2011, into “a modified investment plan with the Icelandic authorities under the auspices of the General Aids Investment Scheme”.
Ti načrti so bili pozneje zaradi spremenjenih gospodarskih razmer na Islandiji opuščeni, investicijska pogodba z dne 23. oktobra 2009 pa je bila odpovedana 23. septembra 2011; družba Verne je glede na informacije, ki so jih 25. oktobra 2011 predložili islandski organi, sklenila „spremenjen naložbeni načrt z islandskimi organi v okviru naložbene sheme za splošne pomoči“ [13].
The modified investment plan envisages an investment that could exceed USD 675 million over and above prior preparatory investment, according to the information provided by the Icelandic authorities.
V spremenjenem naložbenem načrtu je glede na podatke islandskih organov predvidena naložba, ki bi lahko za 675 milijonov USD presegla prejšnjo pripravljalno naložbo.
According to media, the first phase already became operational and formally opened in February 2012 [14], announcing the first customers.
Mediji so poročali, da je bila prva faza že operativna in da je bilo februarja 2012 uradno odprtje centra [14], ki je napovedovalo prve stranke.
As a part of the initial investment plan, Verne purchased on 26 February 2008 five buildings on the site in question, at Valhallarbraut in Reykjanesbær, 31000 m2 in total, thereof two large warehouses, 11064 and16606 m2, further described in Section 3.2 below.
Družba Verne je kot del prvotnega naložbenega načrta 26. februarja 2008 na zadevni lokaciji, in sicer na ulici Valhallarbraut v občini Reykjanesbær, kupila pet stavb s skupno površino 31000 m2, od česar dve veliki skladišči merita 11064 in 16606 m2, kar je nadalje opisano v oddelku 3.2 spodaj [15].
Initially, Verne planned to demolish [16] the three smaller buildings.
Sprva je družba Verne nameravala porušiti [16] tri manjše stavbe.
Verne signed a separate ground lease agreement with the Icelandic Treasury on 9 May 2008 for the 9.6 hectares site [17] for a period of 99 years.
Družba Verne je 9. maja 2008 z islandskim finančnim ministrstvom podpisala ločeno pogodbo o zakupu 9,6 hektarov velikega zemljišča [17] za obdobje 99 let.
The site is located at the address Valhallarbraut 868, Reykjanesbær
Zemljišče je na naslovu Valhallarbraut 868, Reykjanesbær
, next to the international airport at Keflavík.
, poleg mednarodnega letališča Keflavík [18].
It is a part of a former USmilitary base.
Je del nekdanjega vojaškega oporišča ZDA.
In 1951, the Icelandic State entered into a defence agreement with the USgovernment, providing the US Navy i.a. with land for the military base, including an international airport area.
Islandija je leta 1951 sklenila obrambni sporazum z vlado ZDA, s katerim je vojni mornarici ZDA med drugim zagotovila zemljišče za vojaško oporišče, vključno z območjem mednarodnega letališča.
In 2006, the US Navy left Iceland and handed the area with its constructions over to the IcelandicState.
Vojna mornarica ZDA je leta 2006 odšla z Islandije, območje skupaj s stavbami pa je prepustila Islandiji.
By way of Act 176/2006 adopted by the Icelandic Parliament in December 2006 the area was regulated and the boundaries of the airport area was defined (Zone A) [19]; a security area, intended for defence purposes was defined (Zone B); and, lastly, an area intended for civilian use was defined (Zone C).
Islandski parlament je decembra 2006 sprejel zakon št. 176/2006, s katerim je uredil območje, določeni so bili tudi meje območja letališča (cona A) [19], varnostno območje za obrambne namene (cona B) in območje za civilno uporabo (cona C).
Zone C is 59.7 km2 in total.
Cona C meri skupaj 59,7 km2.
A specific body, Keflavík Airport Development Corporation, KADECO (Þróunarfélag Keflavíkur ehf.), fully owned by the Icelandic State, was established on 24 October 2006 to, on behalf of the State, administer real estate in Zone C, and, as soon as possible, take the area into profitable civilian use.
Poseben organ – družba za razvoj letališča Keflavík („Keflavík Airport Development Corporation“ – KADECO (Þróunarfélag Keflavíkur ehf.)), ki je v celoti v lasti države Islandije, je bil ustanovljen 24. oktobra 2006, da v imenu države upravlja nepremičnine v coni C ter da območje čim prej nameni za dobičkonosno civilno uporabo [20].
KADECO is organized as a limited liability company, however considered a public entity within the meaning of certain laws, i.a. law on public procurement, as established in a service agreement entered into between KADECO and the Treasury 8 December 2006 (“the Service Agreement”) [21].
Družba KADECO je organizirana kot družba z omejeno odgovornostjo, vendar se v smislu nekaterih zakonov obravnava kot javni subjekt, med drugim v zakonu o javnih naročilih, kakor je določeno v sporazumu o opravljanju storitev, ki ga je družba KADECO 8. decembra 2006 sklenila s finančnim ministrstvom [21].
The sole function of KADECO is to develop, administer and to sell/rent real estate within the defined area (Zone C).
Edina naloga družbe KADECO je, da razvija, upravlja in prodaja/daje v najem nepremičnine na določenem območju (v coni C).
According to Art 5 of Act 176/2006 statutory rules apply as regards taxes and charges to all areas within Zones A and C as soon as they have been taken into civilian use on the basis of a sale or lease agreement.
Po 5. členu zakona št. 176/2006 se zakonski predpisi glede davkov in pristojbin uporabljajo za vsa območja v conah A in C, kakor hitro se na podlagi prodajne ali zakupne pogodbe začnejo uporabljati v civilne namene.
The former military area at Keflavík airport according to Act 176/2006.
Nekdanje vojaško območje na letališču Keflavík v skladu z zakonom št. 176/2006.
Zone A: airport area; Zone B: security area, intended for defence purposes; and Zone C: intended for civilian use, administered by KADECO.
Cona A: območje letališča, cona B: varnostno območje za obrambne namene in cona C: območje, namenjeno za civilno uporabo, upravlja ga družba KADECO.
Source: Annex to Act No 176/2006.
Vir: Priloga k zakonu št. 176/2006.
THE MEASURES UNDER ASSESSMENT
UKREPI, KI SE OCENJUJEJO
The measures initially notified by the Icelandic authorities, which they considered entailing state aid, were:
Ukrepi, ki so jih islandski organi prvotno priglasili in za katere so menili, da pomenijo državno pomoč, so bili:
Corporate income tax rate
stopnja davka od dohodkov pravnih oseb,
Depreciation rules
pravila o amortizaciji,
Industrial and market charges
industrijski in tržni davek,
Stamp duties
kolkovina,
Zoning fee
zazidalna pristojbina,
Import duties
uvozne dajatve,
Deferral from payment of VAT on imports and electricity
odlog plačila DDV na uvoz in električno energijo,
Safety control fee for electricity production
pristojbina za nadzor varnosti pri proizvodnji električne energije,
Net worth tax guarantee
jamstvo za neto vrednost davka.
Municipal property tax
občinski davek od premoženja.
These measures were provided for in the Investment Agreement and the Verne Act.
Ti ukrepi so bili določeni v investicijski pogodbi in zakonu o družbi Verne.
In addition, derogation from one-off municipal tax was referred to in the Investment Agreement and the Verne Act:
Poleg tega je bila v investicijski pogodbi in zakonu o družbi Verne navedena izjema od obveznosti plačila enkratne pristojbine na občinski ravni:
Municipal street construction tax.
občinski davek na gradnjo cest.
Both the municipal property tax and the municipal street construction tax were negotiated between the Municipality and Verne and concluded on 4 November 2009 in:
Med občino Reykjanesbær in družbo Verne so potekala pogajanja o občinskem davku od premoženja in občinskem davku na gradnjo cest, ki so se 4. novembra 2009 zaključila s:
the Agreement on Licensing and Charges.
pogodbo o izdaji licenc in pristojbinah.
Further, the Icelandic authorities notified, for legal certainty, the following agreements, which they considered not entailing state aid:
Poleg tega so islandski organi zaradi pravne varnosti priglasili naslednje pogodbe, ki po njihovem mnenju niso pomenile državne pomoči:
the Real Estate Purchase Agreement
pogodbo o nakupu nepremičnine,
the Ground Lease Agreement
pogodbo o zakupu zemljišča,
the Power Contract
pogodbo o prodaji električne energije.
Decision No 418/10/COL to open the formal investigation procedure covered one additional agreement, which was later cancelled:
V Odločbo št. 418/10/COL o začetku formalnega postopka preiskave je bila zajeta še ena pogodba, ki je bila kasneje odpovedana:
Bandwidth Agreement entered into with Farice on 26 February 2008.
pogodba o pasovni širini z družbo Farice, sklenjena 26. februarja 2008.
The Real Estate Purchase Agreement
Pogodba o nakupu nepremičnine
The five buildings purchased by Verne and located at Valhallarbraut, built in 1951 to 1958, are:
Družba Verne je kupila naslednjih pet stavb na ulici Valhallarbraut, ki so bile zgrajene v letih od 1951 do 1958:
Building No 868
stavbo št. 868
NATO warehouse/supply building
skladišče NATO/stavba za oskrbo
Building No 869
stavbo št. 869
”Navy Exchange” warehouse
skladišče za „brezcarinsko trgovino vojne mornarice“
Building No 872
stavbo št. 872
warehouse/cold storage
skladišče/hladilnica