natgillin/translations-raw huggingface dataset:
However, the big gap in the assessments in this case may also be due to different assumptions with regard to future use, including whether the buildings would be kept for rental purposes or sold, either separately or in one go.
Vendar so razlog za velike razlike med ocenami v tem primeru lahko tudi različna predvidevanja v zvezi s prihodnjo uporabo, vključno s tem, ali bi se zgradbe oddajale ali prodale, bodisi vsaka posebej bodisi v celoti.
As illustrated by the first Agdestein report such variations may have considerable impact.
Kot je bilo prikazano v prvem Agdesteinovem poročilu, imajo lahko te različne možnosti velik vpliv.
To the Authority it is somewhat difficult to understand that the parties to the transaction did not ensure a better alignment of the underlying assumptions for the valuations before the assessments were finalised.
Nadzorni organ ne more popolnoma razumeti, zakaj stranke v transakciji niso zagotovile boljše usklajenosti temeljnih predpostavk za ocene, preden so bile te dokončane.
This is all the more so since they, shortly after having discovered their very different assessments on the value, agreed to reconcile their different starting points by simply meeting halfway.
To še toliko bolj velja, ker so se stranke kmalu zatem, ko so odkrile velike razlike v njihovih ocenah vrednosti, dogovorile, da bodo različne izhodiščne točke preprosto uskladile tako, da bodo določile srednjo vrednost.
The application of a method as the described, to determine the true market value of a huge and special property such as Haslemoen Leir, appears questionable.
Uporaba opisane metode za določitev prave tržne vrednosti ogromne in posebne nepremičnine, kot je oporišče Haslemoen Leir, se zdi vprašljiva.
A more adequate procedure would in the view of the Authority have been to appoint new experts or at least reconcile the assessments in terms of assessing comparable future use of the camp and a more detailed assessment of the factors that provided for the huge gap in the first place.
Po mnenju Nadzornega organa bi bilo ustrezneje najeti nove strokovnjake ali vsaj uskladiti ocene, tako da bi se ocenila primerljiva prihodnja uporaba oporišča in izvedla podrobnejša ocena dejavnikov, ki so pravzaprav razlog za takšne velike razlike med ocenami.
In this regard the Authority recalls that the Norwegian Parliament (Stortinget) had decided that the former military camps should be sold at market value, see above at Paragraph 3.
Nadzorni organ v zvezi s tem opozarja na odločitev norveškega parlamenta (Stortinget), da bi bilo treba nekdanja vojaška oporišča prodati po tržni vrednosti (glej odstavek 3 zgoraj).
Also later value assessments of parts of the Inner Camp made available to the Authority during the investigation seem to operate with higher values on buildings in the Inner Camp than what followed from the halfway settlement, see Paragraphs 22 and 29 above.
Poleg tega se zdi, da poznejše ocene vrednosti delov ograjenega notranjega dela oporišča, ki so bile Nadzornemu organu dane na voljo med preiskavo, upoštevajo večje vrednosti zgradb v ograjenem notranjem delu oporišča, kot so se upoštevale pri poravnavi s srednjo vrednostjo (glej odstavka 22 in 29 zgoraj).
Viewed in isolation, as a transaction between public bodies, such a procedure may not be a cause for concern.
Tak postopek, kot transakcija med javnimi organi, sam po sebi morda ni zaskrbljujoč.
The fact remains nevertheless that the state sold the military camp to Våler Municipality on the basis of an independent expert valuation, namely the second Agdestein report.
Kljub temu je treba upoštevati dejstvo, da je država prodala vojaško oporišče občini Våler na podlagi ocene neodvisnega strokovnjaka, tj. drugega Agdesteinovega poročila.
Admittedly, the method relied on in this assessment, the so-called “bridge value” was no more than a simple calculation where the value of the two former assessments were added and then divided by 2.
Omeniti je treba, da je bila metoda, na kateri je temeljila ta ocena, tako imenovana „premostitvena vrednost“, zgolj preprost izračun, pri katerem sta se sešteli vrednosti dveh prejšnjih ocen in nato delili z 2.
Such a method should hardly require external expertise, and the calculation in itself does not appear more convincing from the mere fact that it is made by an independent expert.
Za takšno metodo skorajda ne bi bilo potrebno zunanje izvedensko mnenje in izračun sam po sebi ni bolj prepričljiv zgolj zato, ker ga je opravil neodvisni strokovnjak.
The report is also quite short, just over one page, and appears viewed in isolation to be of a quite approximate nature.
Poleg tega je poročilo precej kratko, tj. malo več kot eno stran, in se zdi, če ga obravnavamo ločeno, precej približno.
However, the report must be viewed in the light of the two former value assessments that are more detailed and thorough, in particular the first Agdestein report that contained individual assessments of all the buildings in the Inner Camp.
Vendar pa je treba poročilo obravnavati ob upoštevanju dveh prejšnjih ocen vrednosti, ki sta bolj podrobni in temeljiti, zlasti prvega Agdesteinovega poročila, ki je vključevalo individualne ocene vseh zgradb v ograjenem notranjem delu oporišča.
The Authority has moreover noted that certain amendments and adjustments were also made to the prior assessments in the second Agdestein report.
Poleg tega je Nadzorni organ navedel, da drugo Agdesteinovo poročilo vključuje tudi določene spremembe in prilagoditve predhodnih ocen.
This indicates that the renewed assessment was of a somewhat more detailed nature than a simple halfway calculation.
To kaže, da je bila prenovljena ocena nekoliko bolj podrobna kot preprost izračun srednje vrednosti.
Finally, the Authority notes that the report, despite its statement about the existence of other methods to determine the value, did not contest that the bridge value was representative for the market value.
Nadzorni organ tudi navaja, da poročilo kljub navedbi o obstoju drugih metod za določitev vrednosti ni izpodbijalo, da se premostitvena vrednost lahko obravnava kot tržna vrednost.
Thus, in light of the considerable uncertainty inherent in a value assessment of a former military camp comprising various areas and types of buildings, located in a remote area with a relatively scarce population, the Authority, while in doubt, concludes that the Haslemoen Leir was sold from the state to Våler Municipality at market value.
Tako je Nadzorni organ ob upoštevanju precejšnje negotovosti v zvezi z oceno vrednosti nekdanjega vojaškega oporišča, ki zajema različna območja in vrste zgradb ter se nahaja na razmeroma redko poseljenem oddaljenem območju, čeprav v dvomu, sklenil, da je država oporišče Haslemoen Leir prodala občini Våler po tržni vrednosti.
The next question is therefore whether the municipality in its subsequent sale of parts of the Inner Camp to Haslemoen AS sold at a price at least corresponding to its primary cost.
Naslednje vprašanje je torej, ali je pozneje občina dele ograjenega notranjega dela oporišča podjetju Haslemoen AS prodala po ceni, ki ustreza vsaj osnovnim stroškom.
Whether the price for the 29 buildings corresponded to the primary cost
Ali je cena za 29 zgradb ustrezala osnovnim stroškom
The assessment of whether the sales price for the 29 buildings corresponded to the primary cost appears complicated since it was never made explicitly clear in the agreement between the state and the municipality what the latter paid for the different buildings in the Inner Camp.
Ocena v zvezi s tem, ali je prodajna cena za 29 zgradb ustrezala osnovnim stroškom, se zdi zapletena, ker v pogodbi med državo in občino nikoli ni bilo izrecno pojasnjeno, koliko je slednja plačala za različne zgradbe v ograjenem notranjem delu oporišča.
Instead it paid a fixed sum of NOK 15,5 million, which included “an approximate 30 %” [21] rebate for acquiring the whole Inner Camp.
Namesto tega je plačala fiksni znesek 15,5 milijona NOK, ki je vključeval „približno 30-odstotno znižanje“ [21] za nakup celotnega ograjenega notranjega dela oporišča.
In the end the municipality received an additional 20 % rebate for acquiring all four areas of the military camp.
Na koncu je bilo občini priznano dodatno 20-odstotno znižanje za nakup vseh štirih območij vojaškega oporišča.
One may envisage different methods to try to establish how much the municipality actually paid for the relevant 29 buildings of the Inner Camp, for instance based on the number of buildings or value, compared with the total number of buildings or total value.
Lahko bi uporabili različne metode, da bi ugotoviti, koliko je občina dejansko plačala za zadevnih 29 zgradb v notranjem delu oporišča, na primer na podlagi števila zgradb ali vrednosti v primerjavi s skupnim številom zgradb ali skupno vrednostjo.
However, as described above, it is not clear to the Authority whether the municipality, before selling to Haslemoen AS, actually made any such calculations in order to determine its primary cost for the 29 buildings in question.
Vendar, kot je opisano zgoraj, Nadzorni organ ni prepričan, ali je občina pred prodajo podjetju Haslemoen AS dejansko opravila kakršne koli takšne izračune, da bi določila osnovne stroške za zadevnih 29 zgradb.
The Authority has not received any contemporary documentation that such calculations were made during the course of the negotiations or later when the sale was put up for approval by the Municipal Council.
Nadzorni organ ni prejel nobene aktualne dokumentacije, ki bi dokazovala, da so se med pogajanji ali pozneje, ko je bila prodaja predložena občinskemu svetu v odobritev, opravili takšni izračuni.
The municipality has during the administrative procedure referred to different considerations and objectives such as creation of new employment possibilities and the future development of the Inner Camp as a whole for the benefit of the local community.
Občina se je v upravnem postopku sklicevala na različne premisleke in cilje, kot sta ustvarjanje novih zaposlitvenih možnosti in prihodnji razvoj ograjenega notranjega dela oporišča kot celote v korist lokalne skupnosti.
While such considerations do not necessarily conflict with a sale at market value, they neither, as such, support that the basic starting point was a sale without state aid elements.
Medtem ko takšni premisleki niso nujno v nasprotju s prodajo po tržni vrednosti, sami po sebi tudi ne zagotavljajo, da je bila osnovna izhodiščna točka prodaja brez elementov državne pomoči.
The municipality has moreover, in response to the Authority’s specific question, admitted that it cannot today document what the real value of the properties in question were at the time they were sold.
Poleg tega je občina v odziv na specifično vprašanje Nadzornega organa priznala, da danes ne more dokumentirati, kakšna je bila resnična vrednost zadevnih nepremičnin v času njihove prodaje.
The way the sale was handled by the Municipal Council also adds to the uncertainty about possible state aid.
Negotovost glede morebitne državne pomoči povečuje tudi način, na katerega je občinski svet obravnaval prodajo.
As described above, the municipality did neither arrange for an open tender nor arrange for an independent expert to make an assessment of the buildings it sold.
Kot je opisano zgoraj, občina ni niti organizirala javnega razpisa niti ni najela neodvisnega strokovnjaka, da bi ocenil zgradbe, ki jih je prodala.
Later, the advice it received from its external legal advisor in KS and its own Chief Executive to postpone the sale and clarify the value, were not followed.
Pozneje tudi ni upoštevala nasveta zunanjega pravnega svetovalca pri KS in lastnega direktorja občinske uprave, naj odloži prodajo in razjasni vrednost.
While the Council approved the sale on the conditions that a risk assessment of potential competition problems should be made by KS and submitted to the Executive committee, the Authority has not received any further information about these subsequent risk assessments.
Čeprav je občinski svet odobril prodajo pod pogojem, da bi KS izvedel oceno tveganja morebitnih težav v zvezi s konkurenco in jo predložil izvršnemu odboru, Nadzorni organ ni prejel nobenih nadaljnjih informacij o teh naknadnih ocenah tveganja.
The municipality has put forward two calculations dated 2 May 2006, from the municipality’s external property valuer, see description above in Paragraphs 20 and 21.
Občina je predložila dva izračuna z dne 2. maja 2006, ki ju je opravil zunanji občinski cenilec nepremičnine (glej opis v odstavkih 20 in 21).
The municipality has submitted that the first assessment demonstrates that the primary cost for the municipality for acquiring the Inner Camp was NOK 12,4 million.
Občina je navedla, da prva ocena dokazuje, da so bili osnovni stroški občine pri nakupu ograjenega notranjega dela oporišča 12,4 milijona NOK.
The second is said to show that the value of the other buildings in the Inner Camp that were not sold to Haslemoen AS had an estimated value of approximately NOK 3,67 and 5 million respectively.
V drugi oceni naj bi bilo prikazano, da je bila vrednost drugih zgradb v notranjem delu oporišča, ki se niso prodale podjetju Haslemoen AS, ocenjena na približno 3,67 milijona oziroma 5 milijonov NOK.
Deducted from the primary cost of 12,4 million these assessments show, according to the municipality, that the primary cost for the 29 buildings in question was not more than NOK 4 million.
Če se te vrednosti odštejejo od osnovnih stroškov v višini 12,4 milijona NOK, te ocene glede na navedbe občine dokazujejo, da osnovni stroški za zadevnih 29 zgradb niso bili višji od 4 milijonov NOK.
The Authority does not share the view that these calculations demonstrate that the buildings at issue were sold at market value.
Nadzorni organ se ne strinja, da ti izračuni dokazujejo, da so bile obravnavane zgradbe prodane po tržni vrednosti.
It disputes both the starting point regarding the primary cost of the Inner Camp as well as the method of deducting assumed value of other buildings in order to determine the “rest” primary cost.
Izpodbija tako izhodiščno točko v zvezi z osnovnimi stroški ograjenega notranjega dela oporišča kot tudi metodo, pri kateri se za opredelitev „preostalih“ osnovnih stroškov odšteje predvidena vrednost drugih zgradb.
The 20 % rebate
dstotno znižanje
As regards the starting point, the calculations refers to the value of the Inner Camp as established in the second Agdestein report at NOK 15,5 million.
Kar zadeva izhodiščno točko, se izračuni nanašajo na vrednost ograjenega notranjega dela oporišča, kot je bila določena v drugem Agdesteinovem poročilu, tj. 15,5 milijona NOK.
Then the 20 % rebate that the municipality was granted for acquiring the whole military camp was deducted so as to find an Inner Camp value of NOK 12,4 million.
Od tega se je odštelo 20-odstotno znižanje, ki je bilo občini priznano za nakup celotnega vojaškega oporišča, s čimer je bila vrednost ograjenega notranjega dela oporišča določena na 12,4 milijona NOK.
The basis for this discount is explained in the second Agdestein report:
Podlaga za to znižanje je pojasnjena v drugem Agdesteinovem poročilu:
“We believe that the market with a joint purchase of four such different activity areas, would include a price reduction for amongst other things risk and higher operating costs. However, the buyer would quickly be able to “turn around” after the acquisition and sell for instance the farm land or the forest separately, which point in the opposite direction. There is already included approximately 30 % “quantity discount” in the value assessments for both the housing and Inner Camp areas, due to the collective sale of each of these objects. We believe in an additional value reduction in the area of 20 % (– 12 mill) in the case of a joint sale of the whole camp in one go, i.e. to from NOK 58 mill to NOK 46 mill.” [22](55) Thus, the 20 % discount was specifically linked to the fact that the municipality bought the whole military camp, i.e. all four areas mentioned above in Paragraph 5.
„Prepričani smo, da bi tržna vrednost v primeru skupnega nakupa teh štirih območij za različne dejavnosti vključevala znižanje cene med drugim za tveganje in višje operativne stroške. Vendar bi si lahko kupec po nakupu hitro premislil ter na primer kmetijsko zemljišče in gozd, ki sta na nasprotnih straneh, prodal ločeno. Ocena vrednosti za stanovanjsko območje in območje ograjenega notranjega dela oporišča na podlagi skupne prodaje teh dveh objektov že vključuje približno 30-odstotni „količinski popust“. V primeru skupne prodaje celotnega oporišča verjamemo v dodatno znižanje vrednosti za približno 20 % (–12 mio), tj. z 58 mio NOK na 46 mio NOK.“ [22](55) Tako je bilo 20-odstotno znižanje izrecno povezano z dejstvom, da je občina kupila celotno vojaško oporišče, tj. vsa štiri območja iz odstavka 5.
The mentioned assessment of 2 May 2006 does not contain any reasoning as to why the market would require a similar rebate in case a part of one of the four areas was up for sale.
Navedena ocena z dne 2. maja 2006 ne vključuje nobene utemeljitve v zvezi s tem, zakaj bi se na trgu zahtevalo podobno znižanje, če bi se del enega od štirih območij dal naprodaj.
To justify the rebates to Haslemoen AS the municipality has referred to that the sales contract between Våler Municipality and Haslemoen AS was based on the assumption that the buyer would develop and operate the entire Inner Camp as well as the areas outside as one unit together with Våler Municipality.
Da bi upravičila znižanja podjetju Haslemoen AS, se je občina sklicevala na to, da je prodajna pogodba med občino Våler in podjetjem Haslemoen AS temeljila na predpostavki, da bo kupec skupaj z občino Våler razvijal in upravljal celoten ograjeni notranji del oporišča ter tudi območja zunaj njega kot eno enoto.
This was according to the municipality the reason that both rebates, the 30 % rebate for the Inner Camp sold as one unit and the additional 20 % rebate for the entire Haslemoen Leir were given to Haslemoen AS.
Po navedbah občine je bil to razlog, da sta se podjetju Haslemoen AS priznali obe znižanji, tj. 30-odstotno znižanje za notranji del oporišča, prodan kot ena enota, in dodatno 20-odstotno znižanje za celotno oporišče Haslemoen Leir.
While limitations on the future use of a property may represent a value reducing factor, the Authority is not aware of any such limitations in the present case that would warrant the considerable rebates.
Čeprav omejitve glede prihodnje uporabe nepremičnine lahko znižajo njeno vrednost, Nadzorni organ v obravnavanem primeru ni seznanjen z nobenimi takšnimi omejitvami, ki bi utemeljevale ti znatni znižanji.
There appears to be no provision in the sales contract or any other contemporary documentation submitted to the Authority that reflects such or other special obligations on the buyer to manage the properties in cooperation with the municipality.
Zdi se, da v prodajni pogodbi ali kakršni koli drugi aktualni dokumentaciji, predloženi Nadzornemu organu, ni nobene določbe, ki bi kupcu nalagala takšne ali druge posebne obveznosti, da mora nepremičnine upravljati v sodelovanju z občino.
As mentioned above, the notion that a resale for at least primary cost may exclude state aid rests on the condition that the land or buildings were acquired at market value in the first place.
Kot je navedeno zgoraj, ideja, da lahko nadaljnja prodaja za vsaj osnovne stroške izključuje državno pomoč, temelji na predpostavki, da so bili zemljišče ali zgradbe že prvič kupljeni po tržni vrednosti.
When a public authority, as in the present case, bought something more than the property it resold, and in that connection was granted significant quantity rebates, it cannot as such be presumed that the same rebates are warranted in the resale.
Če je javni organ, kot v tem primeru, kupil več kot le nepremičnino, ki jo je prodal naprej, in so mu bili v zvezi s tem priznani znatni količinski popusti, ni mogoče kar predvidevati, da se enaki popusti priznajo tudi pri nadaljnji prodaji.
Instead, this will have to depend on an assessment of whether the market would have priced in the same rebates also for the second and more limited transaction.
Nasprotno, to bi moralo biti odvisno od ocene, ali bi se na trgu v ceno vključili isti popusti tudi za drugo in bolj omejeno transakcijo.
In the present case that seems unlikely already for the reason that both of the rebates were given as quantity rebates, specifically based on the fact that the buyer acquired the whole area in question.
V tem primeru se to zdi malo verjetno že zaradi tega, ker sta bila oba popusta priznana kot količinska popusta in sta izrecno temeljila na tem, da je kupec kupil celotno zadevno območje.
Indeed, such a double discount seems to be excluded in the present case already for the reason that the so called 30 % discount was granted for the acquisition of the Inner Camp as such.
Takšen dvojni popust se v tem primeru dejansko zdi izključen že zaradi tega, ker je bilo tako imenovano 30-odstotno znižanje priznano za nakup ograjenega notranjega dela oporišča kot takega.
Thus, the additional discount of 20 % must be linked to the fact that the buyer, the municipality, in addition also bought other areas.
Zato je dodatni 20-odstotni popust gotovo povezan z dejstvom, da je kupec, tj. občina, poleg tega kupil tudi druga območja.
This seems also to be the very basis for the rebate as explained in second Agdestein report quoted above.
Zdi se, da je prav to podlaga za znižanje, kot je pojasnjeno v drugem Agdesteinovem poročilu, navedenem zgoraj.
On that basis, and in the absence of any contemporary assessment to the opposite, the Authority must conclude that there was no basis for assuming that the market would have priced in an additional 20 % discount when only parts of the Inner Camp was for sale.
Na podlagi tega in ob odsotnosti kakršne koli aktualne ocene, ki bi dokazovala nasprotno, mora Nadzorni organ skleniti, da predvidevanje o tem, da bi se na trgu v ceno vključil dodaten 20-odstotni popust, medtem ko so bili naprodaj le deli ograjenega notranjega dela oporišča, ni bilo utemeljeno.
The 30 % rebate [23]
dstotno znižanje [23]
Turning to the so called 30 % rebate, the Authority recalls that the second Agdestein report made it clear that the Inner Camp value of NOK 15,5 million included the NOK 10 million rebate and that it was an estimate of what the market would require for acquiring the Inner Camp as a whole, i.e. all 44 buildings.
Kar zadeva tako imenovano 30-odstotno znižanje, Nadzorni organ opozarja na pojasnilo v drugem Agdesteinovem poročilu, da je vrednost ograjenega notranjega dela oporišča v višini 15,5 milijona NOK vključevala znižanje v višini 10 milijonov NOK in da je bila to ocena, koliko bi se na trgu zahtevalo za nakup ograjenega notranjega dela oporišča kot celote, tj. vseh 44 zgradb.
It is therefore necessary to assess whether the municipality could grant a similar rebate to Haslemoen AS when it acquired parts of the Inner Camp.
Zato je treba oceniti, ali bi občina podjetju Haslemoen AS ob nakupu delov ograjenega notranjega dela oporišča lahko priznala podobno znižanje.
Measured in number of buildings, the sale included 29 out of 44 buildings [24], i.e. approximately 2/3 of the buildings.
Glede števila zgradb je prodaja vključevala 29 od 44 zgradb [24], tj. približno 2/3 zgradb.
This could indicate a basis for a quantity rebate.
To bi lahko pomenilo osnovo za količinski popust.
Measured in value, the municipality’s own calculations suggests that the 29 buildings represented a considerably smaller share of the total value of the Inner Camp than the remaining buildings.
Glede vrednosti lastni izračuni občine kažejo, da je 29 zgradb predstavljajo precej manjši delež skupne vrednosti ograjenega notranjega dela oporišča kot ostale zgradbe.
A value of NOK 4 million to the 29 buildings in question represents just under 1/3 of the total value compared with the NOK 3,67 million for the buildings kept by the municipality and the NOK 5 million for the 11 remaining buildings.
Vrednost zadevnih 29 zgradb v višini 4 milijonov NOK predstavlja malo manj kot 1/3 skupne vrednosti glede na vrednost zgradb, ki jih je občina obdržala, v višini 3,67 milijona NOK in vrednost ostalih 11 zgradb v višini 5 milijonov NOK.