natgillin/translations-raw huggingface dataset:
For purposes of the state aid rules the term “State” covers also regional and local bodies.
Za namene pravil o državni pomoči zajema pojem „država“ tudi regionalne in lokalne organe [45].
A loss of tax revenue is equivalent to consumption of State resources in the form of fiscal expenditure.
Izguba davčnih prihodkov pomeni porabo državnih sredstev v obliki proračunskih odhodkov.
In the case at hand the State has intervened by means of an agreement between the Municipality and Verne (the Agreement on Licensing and Charges).
V obravnavani zadevi je država intervenirala s pogodbo med občino Reykjanesbær in družbo Verne (pogodba o izdaji licenc in pristojbinah).
This agreement contains the following derogations from municipal taxes, as further described in Section I.3.4 above;
V tej pogodbi so naslednje izjeme od obveznosti plačila davkov na občinski ravni, kot je podrobneje opisano v oddelku I.3.4:
Guaranteed maximum rate of 1.65% on an annual basis for property tax
zagotovljena stopnja do največ 1,65 % na letni ravni za davek od premoženja;
Fixed base of ISK 1030600000 instead of the annual official valuation of land and existing buildings for property tax
fiksna osnova v višini 1030600000 ISK namesto letne uradno ocenjene vrednosti zemljišča in obstoječih stavb za davek od premoženja;
Deferred indexation of the tax base for property tax
odlog indeksacije davčne osnove za davek od premoženja;
No property tax levied before 1 January 2011
davek od premoženja pred 1. januarjem 2011 ni odmerjen;
Fixed base for future buildings instead of official valuation for property tax
fiksna osnova za prihodnje stavbe namesto uradno ocenjene vrednosti za davek od premoženja;
No streetconstruction tax on existing buildings
nobenega davka na gradnjo cest za obstoječe stavbe;
25% street construction tax on new buildings.
za nove stavbe se pobira 25-odstotni davek na gradnjo cest.
All measures listed above entail foregone revenues by the State.
Vsi navedeni ukrepi pomenijo izpad prihodkov za državo.
As regards the street construction tax in particular, the Authority notes, that under Icelandic law this is a tax rather than charges for services as further elaborated on below under the assessment of whether an advantage was conferred.
Zlasti kar zadeva davek na gradnjo cest, Nadzorni organ ugotavlja, da je po islandski zakonodaji to davek in ne pristojbina za opravljene storitve, kakor je podrobneje pojasnjeno v nadaljevanju pri presoji, ali je bila dodeljena ugodnost.
The fact that Verne will construct roads within the boundaries of the leased land, does not alter the fact that the exemption from paying street construction tax entails foregone revenues in the form of street construction taxes.
Dejstvo, da bo družba Verne gradila ceste znotraj zakupljenega zemljišča, ne spreminja dejstva, da izjema od plačevanja davka na gradnjo cest pomeni izpad prihodkov v obliki davka na gradnjo cest.
In order to be caught by the state aid rules the aid measure must be selective in that it favours “certain undertakings or the production of certain goods”.
Za ukrep pomoči veljajo pravila o državni pomoči, če je selektiven, tako da daje prednost „posameznim podjetjem ali proizvodnji posameznega blaga“.
Verne is an undertaking within the meaning of the state aid rules of the EEA Agreement.
Družba Verne je podjetje v smislu pravil o državni pomoči v okviru Sporazuma EGP.
According to settled case-law, in the field of competition law, the concept of “undertaking” covers any entity engaged in an economic activity, regardless of its legal status and the way in which it is financed.
V skladu z ustaljeno sodno prakso na področju konkurenčnega prava pojem „podjetje“ zajema vse pravne osebe, ki opravljajo gospodarsko dejavnost, ne glede na njihov pravni status in način financiranja [47].
The Municipality signed on 4 November 2009 the Agreement on Licensing and Charges only with Verne.
Občina Reykjanesbær je 4. novembra 2009 podpisala pogodbo o izdaji licenc in pristojbinah samo z družbo Verne.
Therefore the measures included in this agreement exclusively apply to Verne and the Agreement on Licensing and Charges favours Verne.
Zato se ukrepi, vključeni v to pogodbo, uporabljajo izključno za družbo Verne in pogodba o izdaji licenc in pristojbinah daje prednost družbi Verne.
The selectivity criterion is thus fulfilled.
Tako je izpolnjeno merilo selektivnosti.
The Authority recalls that the definition of aid is more general than that of subsidy, because it includes not only positive benefits, such as subsidies themselves, but also state measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which thus, without being subsidies in the strict sense of the word, are similar in character and have the same effect.
Nadzorni organ opozarja, da je opredelitev pomoči splošnejša od opredelitve subvencije, ker ne zajema le pozitivnih koristi, kot so subvencije, ampak tudi državne ukrepe, s katerimi se v različnih oblikah zmanjšujejo stroški, po navadi vključeni v proračun podjetja, ter ki so tako, ne da bi bili subvencije v pravem pomenu besede, podobne narave in imajo enak učinek [48].
Such an advantage may be conferred by various reductions in the undertaking’s tax burden, including a reduction in the tax base or total or partial reduction in the amount of tax or a deferment, cancellation or even by special re-scheduling of tax debt. [50]
Taka prednost se lahko dodeli z različnimi zmanjšanji davčnega bremena podjetja, vključno z znižanjem davčne osnove ali celotnim ali delnim zmanjšanjem zneska davka, odlogom, odpisom ali celo posebnim reprogramiranjem davčnega dolga [50].
A further examination is needed for the individual measures covered by the Agreement on Licensing and Charges in order to determine whether and to which extent they confer an economic advantage on Verne.
Nadalje je treba proučiti posamezne ukrepe, vključene v pogodbo o izdaji licenc in pristojbinah, da se ugotovi, ali in v kakšnem obsegu dajejo gospodarsko prednost družbi Verne.
Fixed tax rate of 1.65% - property tax
Fiksna stopnja davka v višini 1,65 % – davek od premoženja
Verne is guaranteed to pay property tax rate of 1.65% annually (as currently generally levied by the Municipality), also for the future in the event that the tax rate would be increased, in lieu of the property tax levied under Act 4/1995 [51].
Zagotovljeno je, da družba Verne namesto davka od premoženja, odmerjenega po zakonu št. 4/1995, letno plačuje 1,65-odstotno stopnjo davka od premoženja (kakor jo trenutno na splošno odmerja občina Reykjanesbær), in sicer tudi v prihodnosti, če bi se stopnja davka zvišala [51].
By fixing the currently applicable tax rate as a maximum ceiling for an indefinite period of time, the provision guaranteed Verne a degree of planning security regarding property tax which other economic operators do not enjoy.
S tem ko se trenutno veljavna davčna stopnja določi kot najvišja zgornja meja za nedoločen čas, ta določba družbi Verne zagotavlja določeno mero varnosti pri načrtovanju glede davka od premoženja, ki je drugi gospodarski subjekti nimajo.
This guarantee against future legislative or administrative changes in itself constitutes state aid within the meaning of Article 61(1) EEA.
To zagotovilo glede prihodnjih zakonodajnih ali upravnih stroškov samo po sebi pomeni državno pomoč v smislu člena 61(1) Sporazuma EGP.
Fixed tax base ISK1030600000 – property tax
Fiksna davčna osnova v višini1030600000 ISK – davek od premoženja
The fixed tax base for municipal property tax under the Agreement on Licensing and Charges was ISK 1030600000, adjusted by the Icelandic construction costs index [52].
Fiksna davčna osnova za občinski davek od premoženja po pogodbi o izdaji licenc in pristojbinah je znašala 1030600000 ISK, prilagojena glede na islandski indeks gradbenih stroškov [52].
Under Act No 4/1995 all companies pay property tax calculated on the basis of the official assessment of land and buildings, as established each year.
V skladu z zakonom št. 4/1995 vse družbe plačajo davek od premoženja, izračunan na podlagi uradne ocene vrednosti zemljišča in stavb, kakor je vsako leto določena.
At the time of entering into the Agreement on Licensing and Charges the official valuation of the land leased and buildings owned by Verne had been established as follows (in 2008, which would under statutory rules form the basis for property tax levied in 2009):
Ob sklenitvi pogodbe o izdaji licenc in pristojbinah je bila uradno ocenjena vrednost zemljišča, ki ga je zakupila družba Verne, in stavb v lasti te družbe (za leto 2008, ki bi po zakonskih predpisih pomenila osnovo za davek od premoženja, odmerjen v letu 2009) naslednja:
Building 868
Stavba št. 868
Building 869
Stavba št. 869
Building 872
Stavba št. 872
Building 866
Stavba št. 866
Building 864
Stavba št. 864
Land 9.6 ha
Zemljišče 9,6 ha
According to this, the tax base for Verne under the Agreement on Licensing and Charges was fixed below what would have been the case under the statutory rules. (ISK 1030600000 instead of ISK 1359050000).
Iz tega je razvidno, da je bila davčna osnova za družbo Verne v skladu s pogodbo o izdaji licenc in pristojbinah določena nižje od stopnje, kakršna bi sicer morala biti v skladu z zakonskimi predpisi (1030600000 ISK namesto 1359050000 ISK).
The reduced tax base relieves Verne of charges that should normally be borne by the company and confers therefore an advantage on Verne.
Zaradi znižanja davčne osnove družbi Verne ni treba plačati stroškov, ki bi jih sicer morala kriti, in to ji daje prednost.
Deferred indexation of the tax base – property tax
Odlog indeksacije davčne osnove – davek od premoženja
Fixing the base construction cost index at the time of start of operations by Verne relieves the company of charges that it would pay under the normal statutory rules, whereas owners of real estate and lessees of land under statutory rules pay property tax on the basis of the value as assessed at the time when they buy/lease the real estate and re-established annually.
Ker se je za družbo Verne določila osnova za indeks gradbenih stroškov ob začetku njenega poslovanja, ji ni treba plačati stroškov, ki bi jih sicer krila v skladu z običajnimi zakonskimi predpisi, medtem ko lastniki nepremičnin in zakupniki zemljišč v skladu z zakonskimi predpisi plačujejo davek od premoženja na osnovi vrednosti, kakor je bila ocenjena ob nakupu/zakupu nepremičnine in je vsako leto znova določena.
These costs would normally be borne by the company, relief from them confers therefore an advantage on Verne.
Te stroške bi sicer morala kriti družba; ker pa družbi Verne ni treba plačati teh stroškov, ji to daje prednost.
Property tax levied as of 1 January 2011
Davek od premoženja, odmerjen na dan 1. januarja 2011
Under Act 4/1995 municipal property tax in Icelandis levied on all buildings which have been subject to official valuation the previous year.
Po zakonu št. 4/1995 se občinski davek od premoženja na Islandiji odmeri na vse stavbe, ki so bile prejšnje leto predmet uradne ocene vrednosti.
The measure constitutes therefore state aid within the meaning of Article 61(1) EEA
Ukrep torej pomeni državno pomoč v smislu člena 61(1) Sporazuma EGP.
Fixed tax base for future buildings – property tax
Fiksna davčna osnova za prihodnje stavbe – davek od premoženja
Instead of applying the official valuation as the tax base as stipulated in Act 4/1995, the tax base for the future buildings constructed on the site is the lesser of (i) the costs of the build-out of the exterior shells and (ii) 85500 ISK per square meter, indexed to the Icelandic Building Cost Index (beginning in the month in which Verne commences customer operations/the building becomes operational) pro-rata according to occupancy rate.
Namesto da bi uporabili uradno oceno vrednosti kot davčno osnovo, kakor je določeno v zakonu št. 4/1995, je davčna osnova za prihodnje stavbe, zgrajene na tej lokaciji, nižja izmed naslednjih dveh: (i) stroški postavitve zunanjih ogrodij ali (ii) znesek 85500 ISK na m2, indeksiran glede na islandski indeks gradbenih stroškov (z začetkom v mesecu, ko bo družba Verne začela sodelovati s strankami / začela uporabljati stavbe), sorazmerno glede na stopnjo zasedenosti [54].
Insofar as Verne will construct buildings (or already has), this will relieve Verne of charges that should normally be borne by the company and confers therefore an advantage on Verne.
Če bo družba Verne zgradila stavbe (ali jih je že), ji zaradi tega ne bo treba plačati stroškov, ki bi jih sicer morala kriti, in to ji daje prednost.
Article 3 of Act 153/2006 on street construction tax (gatnagerðargjald), stipulates that street construction tax is a one-off fee municipalities in Icelandshall levy on real estate in all urban areas.
V členu 3 zakona št. 153/2006 o davku na gradnjo cest („gatnagerðargjald“) je določeno, da je davek na gradnjo cest enkraten davek, ki ga občine na Islandiji odmerijo na nepremičnine v vseh urbanih območjih.
Under the Act the municipalities have an obligation to levy the tax and can decide the tax rate up to a maximum of 15% of the official building cost pr. m2 as established by Statistics Iceland, the centre for official statistics in Iceland.
V skladu s tem zakonom morajo občine odmeriti davek, pri čemer lahko stopnjo pristojbine določijo do največ 15 % uradnih stroškov gradnje na m2, kakor jih je ovrednotil organ Registers Iceland.
The tax base is the construction permitted on the relevant site according to the urban planning or construction permit issued.
Kot osnova za odmero davka se upošteva dovoljena gradnja na zadevni lokaciji v skladu z urbanističnim načrtovanjem ali izdanim gradbenim dovoljenjem.
Article 5 provides for the possibility of a waiver or discount of the tax, which would have to be stipulated in municipal statutes.
V členu 5 je določena možnost oprostitve ali znižanja davka, ki bi morala biti predvidena v statutu občine.
Further, Article 6 provides for an ad hoc waiver or discount in special circumstances.
V členu 6 je določena „ad hoc“ oprostitev ali znižanje davka v posebnih okoliščinah.
On the basis of Article 1.1 of the Agreement on Licensing and Charges, Verne will not pay any street construction tax on existing buildings.
Na podlagi člena 1.1 pogodbe o izdaji licenc in pristojbinah družba Verne za obstoječe stavbe ne bo plačala davka na gradnjo cest.
The fee under Act 153/2006 is tax by definition rather than fee for services provided, as described by the Authority in the opening decision.
Davek po zakonu št. 153/2006 je po opredelitvi davek in ne pristojbina za opravljene storitve, kot je navedel Nadzorni organ v odločbi o začetku postopka.
This nature of the street construction tax is explicitly stated in Article 1 of the Act. [55]
Taka narava davka na gradnjo cest je izrecno navedena v členu 1 tega zakona [55].
Act 153/2006 further stipulates that the municipalities in Icelandare obliged to determine the tax rate of street construction tax by municipal statutes, published in Section B of the State Gazette.
V zakonu št. 153/2006 je tudi predpisano, da morajo občine na Islandiji določiti stopnjo davka na gradnjo cest s statutom občine, objavljenim v oddelku B državnega uradnega lista.
According to statutes dated 20 January 2008 on street construction tax in Reykjanesbær [56] the applicable tax rate for industrial sites in Reykjanesbær is 7.5% of the tax base as established under Article 3 of Act 153/2006.
Glede na statute z dne 20. januarja 2008 o davku na gradnjo cest v občini Reykjanesbær [56] se za industrijske lokacije v občini Reykjanesbær uporablja davčna stopnja v višini 7,5 % davčne osnove, kot je določeno v členu 3 zakona št. 153/2006.
Under Act 153/2006 the tax is payable when land is initially leased, building is refurbished or amended, or in the case of amended purpose of a building, and for the expansion of older buildings.
Po tem zakonu je treba davek plačati, ko je zemljišče prvotno zakupljeno, so stavbe obnovljene ali popravljene ali v primeru spremembe namembnosti stavbe in za razširitev starejših stavb.
Accordingly, Verne would have paid the tax under the statutory rules, also on the existing buildings, which were military buildings before and had not been subject to street construction tax in the past.
Torej bi morala družba Verne plačati davek v skladu z zakonskimi predpisi tudi za obstoječe stavbe, ki so bile prej vojaške stavbe in v preteklosti niso bile predmet davka na gradnjo cest.
The Authority recalls that according to Article 5 of Act 176/2006, the normal tax rules shall apply to all real estate within the boundaries of the former Navy area once they have been taken into civilian use. [57]
Nadzorni organ opozarja, da se v skladu s členom 5 zakona št. 176/2006 za vse nepremičnine znotraj nekdanjega območja vojne mornarice uporabljajo običajna davčna pravila, ko se začnejo te nepremičnine uporabljati v civilne namene [57].
The exemption provided for under Article 1.1 of the Agreement on Licensing and Charges relieves Verne of charges that should normally be borne by the company and confers therefore an advantage on Verne.
V skladu z izjemo iz člena 1.1 pogodbe o izdaji licenc in pristojbinah družbi Verne ni treba plačati stroškov, ki bi jih sicer morala kriti, in to ji daje prednost.
25% street construction tax on new buildings
dstotni davek na gradnjo cest za nove stavbe.
Under the Agreement on Licensing and Charges [58] Verne will pay only 25% of the tax that would have been payable under Act 153/2006, “due to the size of the properties […] and the size of the Project and it’s substantial impact on revenues of Reykjanesbær”.
Po pogodbi o izdaji licenc in pristojbinah [58] bo družba Verne plačala le 25 % davka, ki bi jo sicer morala plačati v skladu z zakonom 153/2006, in sicer „zaradi obsega premoženja ter velikosti projekta in njegovega bistvenega vpliva na prihodke občine Reykjanesbær“.
The Agreement stipulates that Verne will in the future undertake street construction within the site boundaries at its own expense “and of such work as is normally provided in return for the street construction fees”.
V pogodbi je določeno, da bo družba Verne v prihodnosti na lastne stroške začela graditi cesto znotraj lokacije „in takšno delo se po navadi izvaja v zameno za davke na gradnjo cest“.
In contrast, the municipality will take care of street connection to the site.
Občina pa bo v nasprotju poskrbela za cestno povezavo do lokacije.
The street construction tax reduced by 75% for new buildings under the Agreement on Licensing and Charges is below what would have been the case under the statutory rules.
Davek na gradnjo cest, znižan za 75 %, za nove stavbe po pogodbi o izdaji licenc in pristojbinah, je nižja od stopnje, kakršna bi sicer morala biti v skladu z zakonskimi predpisi.
The reduced tax relieves Verne of charges that should normally be borne by the company and confers therefore an advantage on Verne.
Zaradi znižanja davka družbi Verne ni treba plačati stroškov, ki bi jih sicer morala kriti, in to ji daje prednost.
As regards the criteria in Article 61(1) EEA on aid “which distorts or threatens to distort competition in so far as it affects trade between Contracting Parties”, it follows from the case law that it is not necessary to establish that the aid has a real effect on trade between Contracting Parties and that competition is actually being distorted, but only to examine whether that aid is liable to affect such trade and distort competition.
Glede meril iz člena 61(1) Sporazuma EGP o pomoči: „ki izkrivlja ali bi lahko izkrivljala konkurenco […], kolikor škodi trgovini med pogodbenicami“, izhaja iz sodne prakse, da ni treba ugotoviti, da pomoč dejansko vpliva na trgovino med pogodbenicami in da je konkurenca dejansko izkrivljena, temveč zadostuje, da se prouči, ali bi lahko pomoč vplivala na trgovino in izkrivljala konkurenco [59].
Moreover, where aid granted by the state strengthens the position of an undertaking compared with other undertakings competing in intra-EEA trade, the latter must be regarded as affected by that aid.
Poleg tega, kadar pomoč, ki jo dodeli država, okrepi položaj podjetja v primerjavi z drugimi konkurenčnimi podjetji v trgovini znotraj EGP, je treba ta podjetja obravnavati, kot da pomoč vpliva nanje.
Conversely, it is not necessary that the recipient undertaking itself be involved in the said trade. [60]
In nasprotno, ni nujno, da je upravičeno podjetje samo udeleženo v tej trgovini [60].
Verne intends to provide services on the wholesale data centre market, including to other EEA countries.
Družba Verne namerava izvajati storitve na veleprodajnem trgu podatkovnih centrov tudi za druge države EGP.
Wholesale data centre service is widely provided within the EEA and in world markets.
Veleprodajne storitve podatkovnih centrov se v veliki meri izvajajo v EGP in na svetovnih trgih.
On this basis, the Authority concludes that the Agreement on Licensing and Charges is liable to distort competition and to affect trade between the Contracting Parties to the EEA Agreement.
Na tej podlagi Nadzorni organ ugotavlja, da bi lahko pogodba o izdaji licenc in pristojbinah izkrivljala konkurenco in vplivala na trgovino med pogodbenicami Sporazuma EGP.
Conclusion as regards the existence of state aid in the Agreement on Licensing and Charges
Ugotovitev glede obstoja državne pomoči v pogodbi o izdaji licenc in pristojbinah
The derogations from the municipal taxes (property tax and street construction tax), identified above, i.e.:
Ugotovljene izjeme od obveznosti plačila davkov na občinski ravni (davek od premoženja in davek na gradnjo cest), so:
Guaranteed maximum rate of 1.65% for annual property tax;
zagotovljena stopnja v višini do največ 1,65 % na letni ravni za davek od premoženja;
Fixed tax base of ISK 1030600000 instead of the annual official valuation of land and existing buildings for property tax;
fiksna osnova v višini 1030600000 ISK namesto letne uradno ocenjene vrednosti zemljišča in obstoječih stavb za davek od premoženja;
Deferred indexation of the tax base for property tax;
odlog indeksacije davčne osnove za davek od premoženja;
No property tax levied before 1 January 2011;
davek od premoženja pred 1. januarjem 2011 ni odmerjen;
Fixed tax base for future buildings instead of official valuation for property tax;
fiksna davčna osnova za prihodnje stavbe namesto uradno ocenjene vrednosti za davek od premoženja;
No streetconstruction tax on existing buildings; and
nobenega davka na gradnjo cest za obstoječe stavbe in
25% street construction tax on new buildings,
dstotni davek na gradnjo cest za nove stavbe;
entail a selective advantage to Verne, state resources are involved an there is an impact on trade and distortion of competition.
pomenijo selektivno prednost za družbo Verne, vključena so državna sredstva, prisoten je vpliv na trgovino in izkrivljanje konkurence.
Hence, the measures constitute state aid within the meaning of Article 61(1) EEA.
Zato ukrep pomeni državno pomoč v smislu člena 61(1) Sporazuma EGP.
Quantification of state aid in the Agreement on Licensing and Charges
Količinska opredelitev zneska državne pomoči v pogodbi o izdaji licenc in pristojbinah
The amount of the state aid is the difference between the taxes payable under the Agreement on Licensing and Charges on the one hand, and the taxes which Verne would have paid would the statutory rules have been applied.
Znesek državne pomoči je razlika med davki, ki jih je treba plačati po pogodbi o izdaji licenc in pristojbinah, in davki, ki bi jih družba Verne plačala, če bi se uporabili zakonski predpisi.
The Real Estate Purchase Agreement, the Ground Lease Agreement and the Supplementary Lease Agreement
Pogodba o nakupu nepremičnine, pogodba o zakupu zemljišča in dodatna pogodba o zakupu zemljišča
State resources, selectivity and effect on trade
Državna sredstva, selektivnost in vpliv na trgovino
First, all three agreements, the Real Estate Purchase Agreement, the Ground Lease Agreement and the Supplementary Lease Agreement, were signed between Verne and the State Treasury. [61]
Vse tri pogodbe – pogodbo o nakupu nepremičnine, pogodbo o zakupu zemljišča in dodatno pogodbo o zakupu zemljišča – sta podpisali družba Verne in finančno ministrstvo [61].