natgillin/translations-raw huggingface dataset:
Sementsverksmiðjan hf. had to pay for all maintenance and improvements to these properties but did not pay any compensation for this right of use.
Družba Sementsverksmiðjan hf. je morala plačevati vse stroške za vzdrževanje in popravilo tega premoženja, ni pa plačevala nadomestila za pravico uporabe.
Regarding the correct value of the assets repurchased, the Icelandic authorities argued that the most correct valuation was the one made by the experts of AV and VSO Ráðgjöf in September 2003.
Glede pravilne vrednosti ponovno odkupljenega premoženja so islandski organi trdili, da so dali najbolj točno oceno izvedenci AV in VSO Ráðgjöf septembra 2003.
These experts valued the property at Reykjavík at ISK 276 million and the office building in Akranes at ISK 74,4 million.
Premoženje v Reykjavíku so ocenili na 276 milijonov ISK, vrednost poslovne stavbe v Akranesu pa na 74,4 milijona ISK.
That sale was therefore an integral part of the overall purchase agreement regarding the sale of shares of Sementsverksmiðjan hf. as a whole.
Prodaja je bila zato sestavni del celotne kupoprodajne pogodbe o prodaji deležev družbe Sementsverksmiðjan hf. kot celote.
Further, Íslenskt sement ehf. considered the rights of Sementsverksmiðjan hf. to use some of the repurchased assets as an integral part of the privatisation of the company, which was taken into account when negotiating the overall purchase price.
Nadalje je skupina Íslenskt sement ehf. menila, da so pravice družbe Sementsverksmiðjan hf. do uporabe nekaterih ponovno odkupljenih sredstev sestavni del privatizacije družbe, kar se je upoštevalo pri pogajanjih o skupni nakupni ceni.
Íslenskt sement ehf. further explained that in connection with the sale of its shares in Sementsverksmiðjan hf., the State took over the debt that the company had to the Pension Fund of State Employees in 2003.
Skupina Íslenskt sement ehf. je še pojasnila, da je v zvezi s prodajo svojih deležev v družbi Sementsverksmiðjan hf. država prevzela dolg, ki ga je družba imela do Pokojninskega sklada državnih uslužbencev leta 2003.
Thus, in the annual accounts for 2003 the amount of ISK 388028317 had been deducted from the liabilities in the balance sheet at the same time as the retained earnings of the company were increased by the same amount.
Zato se je v zaključnem računu za leto 2003 od obveznosti v bilanci stanja odštel znesek v višini 388028317 ISK, hkrati pa se je za enak znesek zvišal zadržani dobiček družbe.
Rather, when determining the market price of land and buildings, the Authority ‘must take into account the uncertainty surrounding such a determination, which is by nature retrospective, of such market prices’ [25].
Pri določitvi tržne cene zemljišča in stavb, „mora Nadzorni organ upoštevati negotovost v zvezi z določitvijo takih tržnih cen, ki je po značaju retrospektivna“ [25].
It can often not be concluded that one single estimate by definition represents the market value a buyer would be ready to accept.
Pogosto ni mogoče ugotoviti, ali ena sama ocena sama po sebi pomeni tržno vrednost, ki bi jo bil kupec pripravljen sprejeti.
Hence, the Authority considers that Sementsverksmiðjan hf. did not receive State aid within the meaning of Article 61(1) of the EEA Agreement with the sale of properties, assets, shares and bonds to the National Treasury of Iceland.1.2. THE RIGHT TO KEEP PART OF THE ASSETS AND REPURCHASE THEM AT A FIXED PRICE
Zato Nadzorni organ meni, da družba Sementsverksmiðjan hf. s prodajo premoženja, sredstev, delnic in obveznic Državni zakladnici Islandije ni prejela državne pomoči v smislu člena 61(1) Sporazuma EGP.1.2 PRAVICA DO ZADRŽANJA DELA PREMOŽENJA IN NJEGOVEGA PONOVNEGA ODKUPA PO FIKSNI CENI
Article 5 of the Purchase Contract gave Sementsverksmiðjan hf. the possibility of keeping parts of the sold properties in Reykjavik [27], using them for purposes of its own industrial operations and returning them to the National Treasury no later than 31 December 2011.
V skladu s členom 5 kupoprodajne pogodbe je dobila družba Sementsverksmiðjan hf. možnost zadržati del prodanega premoženja v Reykjaviku, [27] ga uporabljati za svoje industrijske dejavnosti in ga vrniti Državni zakladnici najpozneje do 31. decembra 2011.
The assets sold to the Treasury were delivered to it with effect as of 1 January 2004.
Premoženje, prodano Državni zakladnici, je bilo tej izročeno z veljavnostjo 1. januarja 2004.
From that date on, according to Article 2 of this Agreement, the company leased the assets it used for an undefined period of time.
V skladu s členom 2 navedenega sporazuma je družba po tem datum premoženje, ki ga je uporabljala, vzela v najem za nedoločen čas.
By an agreement signed on 23 October 2003 between the Ministry of Finance and the Pension Fund of State Employees, the Ministry of Finance, on behalf of the State Treasury, took over the remainder of the bonds issued to pay the accrued obligations of Sementsverksmiðjan hf. as settled in the Agreement of 1997.
S sporazumom, ki sta ga 23. oktobra 2003 sklenila Ministrstvo za finance in Pokojninski sklad državnih uslužbencev, je Ministrstvo za finance v imenu Državne zakladnice prevzelo preostanek obveznic, izdanih za plačilo zapadlih obveznosti družbe Sementsverksmiðjan hf. v skladu s sporazumom iz leta 1997.
Further, by virtue of the same agreement, the State Treasury took over the obligations of Sementsverksmiðjan hf. regarding employees still active in the company.
Na podlagi istega sporazuma je Državna zakladnica prevzela obveznosti družbe Sementsverksmiðjan hf. za tiste zaposlene, ki še delajo v družbi.
This debt concerned on the one hand, the payment of pensions to employees of Sementsverksmiðjan hf. already retired at the time of establishment of the debt in 1997.
Ta dolg se je na eni strani nanašal na plačilo pokojnin zaposlenim družbe Sementsverksmiðjan hf., ki so bili ob ugotavljanju dolga leta 1997 že upokojeni.
On the other hand, the debt also concerned the estimated payment of pensions to 5 employees then currently active at Sementsverksmiðjan hf. which were still affiliated to Section B of the Pension Fund of State Employees [31].
Na drugi strani pa se je nanašal tudi na ocenjeno plačilo pokojnin za pet zaposlenih, ki so takrat še delali v družbi Sementsverksmiðjan hf. in bili še vedno vključeni v oddelek B Pokojninskega sklada državnih uslužbencev [31].
The Icelandic authorities forwarded a restructuring plan for Sementsverksmiðjan hf. with a letter dated February 2005.
Islandski organi so predložili načrt za prestrukturiranje družbe Sementsverksmiðjan hf. v dopisu iz februarja 2005.
Further, in February 2008, the Icelandic authorities submitted additional information on the restructuring plan.
Februarja 2008 so islandski organi predložili dodatne informacije o načrtu za prestrukturiranje.
The assessment of the compatibility of this aid measure will be based on the R & R guidelines from 1999 [33], applicable at the time the aid was granted.3.2. FIRM IN DIFFICULTY
Ocena združljivosti tega ukrepa pomoči bo temeljila na smernicah za reševanje in prestrukturiranje iz leta 1999 [33], ki so se uporabljale od dodelitvi pomoči.3.2 PODJETJE V TEŽAVAH
The registered capital of Sementsverksmiðjan hf. decreased from ISK 1096 million in 2000 to ISK 458 million in 2003.
Osnovni kapital družbe Sementsverksmiðjan hf. se je zmanjšal s 1096 milijonov ISK leta 2000 na 458 milijonov ISK leta 2003.
The company’s turnover decreased from ISK 1,06 billion in 2000 to ISK 863 million in 2001 and ISK 598 million in 2002.
Promet družbe se je zmanjšal z 1,06 milijarde ISK leta 2000 na 863 milijonov ISK leta 2001 in 598 milijonov ISK leta 2002.
The sales of the company decreased from […] in 2000 to […] in 2001 and […] in 2002.
Prodaja družbe se je zmanjšala z […] leta 2000 na […] leta 2001 in […] leta 2002.
Consequently, production went down by more than […] %.
Posledično se je proizvodnja zmanjšala za več kot […] odstotkov.
Operational results were worsening rapidly during the same period.
V tem obdobju so se hitro slabšali tudi poslovni rezultati.
Sementsverksmiðjan hf. had a profit of ISK 70 million in 2000 but sustained a loss of ISK 230 million in 2001.
Družba Sementsverksmiðjan hf. je imela leta 2000 70 milijonov ISK dobička, leta 2001 pa 230 milijonov ISK izgube.
The loss of the company for 2002 was ISK 220 million.
Leta 2002 je izguba družbe znašala 220 milijonov ISK.
Thus, in light of the R & R guidelines, this restructuring plan was not limited to the financial restructuring but tackled various other aspects of the restructuring of Sementsverksmiðjan hf.
Zato ta načrt za prestrukturiranje v smislu smernic za reševanje in prestrukturiranje ni bil omejen na finančno prestrukturiranje, temveč je zajel tudi različne druge vidike prestrukturiranja družbe Sementsverksmiðjan hf.
At the outset therefore, the aid was of the type that falls to be assessed under the R & R guidelines.
Zato je bila na začetku pomoč taka, da jo je treba oceniti v skladu s smernicami za reševanje in prestrukturiranje.
In the case at hand, the Authority opened the formal investigation procedure in December 2004 and extended it in November 2006.
V danem primeru je Nadzorni organ decembra 2004 sprožil formalni postopek preiskave, ki ga je novembra 2006 razširil.
However, there were no comments from interested parties that could provide any information as regards the need to impose compensatory measures and the extent of the same.
Zainteresirane strani niso predložile pripomb, ki bi lahko zagotovile kakršne koli informacije o potrebi po uvedbi izravnalnih ukrepov in o njihovem obsegu.
In 2002, the consumption of cement in the EU amounted to 217,6 million.
Leta 2002 je poraba cementa v EU znašala 217,6 milijonov ton.
Therefore, it can be considered that the Icelandic cement market share in the EEA is negligible.
Zato se lahko islandski tržni delež cementa v EGP šteje za zanemarljivega.
This area is covered by the Regional Aid Map of Iceland as approved by the Authority in Decision No 253/01/COL of 8 August 2001.
To območje je vključeno v Karto regionalnih pomoči Islandije, kot jo je odobril Nadzorni organ v svoji Odločbi št. 253/01/COL z dne 8. avgusta 2001.
The area is characterised by unemployment above the national average and de-population.
Za območje sta značilna brezposelnost, ki je nad nacionalnim povprečjem, in upadanje števila prebivalcev.
The restructuring plan foresaw the generation of profit following restructuring of the company in July 2005.
Načrt za prestrukturiranje je predvidel ustvarjanje dobička po prestrukturiranju družbe julija 2005.
The Icelandic authorities have informed the Authority that Sementsverksmiðjan hf. had completed the restructuring plan and was able to reach break even in 2005.
Islandski organi so Nadzorni organ obvestili, da je družba Sementsverksmiðjan hf. dokončno izvedla načrt za prestrukturiranje in bo lahko leta 2005 dosegla prag dobička.
From June 2003 to May 2004, Sementsverksmiðjan hf. generated a loss of ISK 83 million, compared with the loss of ISK 250 million generated in 2002.
Od junija 2003 do maja 2004 je družba Sementsverksmiðjan hf. ustvarila izgubo v znesku 83 milijonov ISK v primerjavi z izgubo leta 2002, ki je znašala 250 milijonov ISK.
From June 2004 to May 2005, the company generated a profit of ISK 22 million.
Od junija 2004 do maja 2005 je družba ustvarila za 22 milijonov ISK dobička.
On the basis of this information, it seems that the restructuring plan for Sementsverksmiðjan hf. had the shortest duration possible, managed to restore the viability of the firm within a reasonable timescale and thus was based on realistic assumptions as to future operating conditions.
Na podlagi teh informacij se zdi, da je imel načrt za prestrukturiranje družbe Sementsverksmiðjan hf. najkrajši mogoči čas trajanja, da mu je uspelo ponovno vzpostaviti rentabilnost podjetja v razumnem roku in da je zato temeljil na stvarnih predpostavkah o prihodnjih pogojih poslovanja.
Guidelines on the application and interpretation of Articles 61 and 62 of the EEA Agreement and Article 1 of Protocol 3 to the Surveillance and Court Agreement, adopted and issued by the EFTA Surveillance Authority on 19 January 1994, published in OJ L 231, 3.9.1994, p. 1, and in EEA Supplement No 32, 3.9.1994.
Smernice o uporabi in razlagi členov 61 in 62 Sporazuma EGP ter člena 1 Protokola 3 k Sporazumu o nadzornem organu in sodišču, ki jih je sprejel in izdal Nadzorni organ Efte dne 19. januarja 1994, objavljene pa so bile v UL L 231, 3.9.1994, str. 1, in Dodatku EGP št. 32, 3.9.1994.
An updated version of the State Aid Guidelines in available on the Authority’s website: http://www.eftasurv.int/fieldsofwork/fieldstateaid/guidelines/
Posodobljena različica Smernic o državni pomoči je na voljo na spletni strani Nadzornega organa: http://www.eftasurv.int/fieldsofwork/fieldstateaid/guidelines/.
The Authority’s Decision No 421/04/COL was published in OJ C 117, 19.5.2005, p. 17 and in EEA Supplement No 24, 19.5.2005.
Odločba Nadzornega organa št. 421/04/COL je bila objavljena v UL C 117, 19.5.2005, str. 17, in Dodatku EGP št. 24, 19.5.2005.
The Authority’s Decision No 368/06/COL was published in OJ C 77, 5.4.2007, p. 21, and in EEA Supplement No 17, 5.4.2007, p. 1.
Odločba Nadzornega organa št. 368/06/COL je bila objavljena v UL C 77, 5.4.2007, str. 21, in Dodatku EGP št. 17, 5.4.2007, str. 1.
They provided these estimated figures in a letter dated 12 November 2003.
Ocenjene podatke so zagotovili v dopisu z dne 12. novembra 2003.
In a letter dated 18 April 2006, the Icelandic authorities further explained that at the time of the incorporation of the company in 1993, 6 employees were affiliated to the Pension Fund of State Employees and 93 to private pension funds.
V dopisu z dne 18. aprila 2006 so islandski organi dodatno pojasnili, da je bilo ob ustanovitvi družbe leta 1993 šest zaposlenih vključenih v Pokojninski sklad državnih uslužbencev, 93 pa v zasebne pokojninske sklade.
Almenna Verkfræðistofan (AV) made a partial valuation of Sementsverksmiðjan hf.’s properties in Reykjavik in February 2003 and a complete valuation in November 2003.
Almenna Verkfræðistofan (AV) je februarja 2003 pripravila delno oceno premoženja družbe Sementsverksmiðjan hf. v Reykjaviku, novembra 2003 pa dokončno.
The value of bonds and shares was established by MP Verðbref when establishing the liquidation value of the company prior to the sale of the State’s shares.
Vrednost delnic in obveznic je določil MP Verðbref, ko je določil likvidacijsko vrednost družbe pred prodajo državnih deležev.
The pension obligations concerning employees already retired amounted to ISK 412 million by October 2003.
Pokojninske obveznosti za že upokojene zaposlene so do oktobra 2003 znašale 412 milijonov ISK.
On the same date, the debt corresponding to future obligations for current employees was estimated to amount at approximately ISK 10-15 million.
Istega dne je bil dolg, ki je ustrezal prihodnjim obveznostim za trenutno zaposlene, ocenjen na približno deset do petnajst milijonov ISK.
Íslenskt sement ehf. also referred to the liquidation costs of Sementsverksmiðjan hf. as established by MP Investment Bank Ltd in 2003 and re-states that the liquidation cost had been calculated to be ISK 506498730 including the cleaning of the site in Akranes.
Skupina Íslenskt sement ehf. se je sklicevala tudi na stroške likvidacije družbe Sementsverksmiðjan hf., kot jih je določila banka MP Investment Bank Ltd leta 2003, in ponovno navedla, da naj bi stroški likvidacije po izračunih znašali 506498730 ISK, vključno s čiščenjem lokacije v Akranesu.
The Guidelines were last amended on 19 December 2007. Hereinafter referred to as ‘the State Aid Guidelines’.
Smernice so bile nazadnje spremenjene 19. decembra 2007 (v nadaljnjem besedilu: Smernice o državni pomoči).
Íslenskt sement ehf. concluded that ‘[a]pplying the method established by the ECJ in e.g. Gröditzer Stahlwerke GmbH, the question of this case is whether the State’s total liquidation costs for the Company would exceed the cost of the State to take over the debts and sell the shares of the Company. If the answer to this question is affirmative it must be considered that the State has acted in accordance with the market economy investor principle, since a private investor would have taken over the debt and sold the shares in the Company based on sound economic reasoning.’
Skupina Íslenskt sement ehf. je na koncu navedla, da „se z uporabo postopka, ki ga je uporabilo Sodišče Evropskih skupnosti, npr. v primeru družbe Gröditzer Stahlwerke GmbH, v danem primeru zastavlja vprašanje, ali bi celotni stroški, ki jih je imela država z likvidacijo družbe, presegli stroške države za prevzem dolgov in prodajo deležev družbe.
In the following, the Authority will assess whether this new information makes it possible to conclude that the aid satisfies the requirements of the R & R guidelines [32].3.1. APPLICABLE GUIDELINES
Nadzorni organ bo v nadaljevanju ocenil, ali se lahko na podlagi novih informacij sprejme sklepna ugotovitev, da pomoč izpolnjuje zahteve iz smernic za reševanje in prestrukturiranje [32].3.1 SMERNICE, KI SO SE UPORABLJALE
No 356/08/COL
št. 356/08/COL
on the tax refund scheme for seafarers aboard passenger vessels in the Norwegian Ordinary Shipping Register (NOR) (Norway)
o shemi za vračilo davka za pomorščake na krovu potniških ladij Norveškega navadnega ladijskega registra (NOR) (Norveška)
Having regard to the Agreement between the EFTA States on the Establishment of a Surveillance Authority and a Court of Justice [3], in particular to Article 24 thereof,
ob upoštevanju Sporazuma med državami Efte o ustanovitvi Nadzornega organa in sodišča [3] ter zlasti člena 24 Sporazuma,
Having regard to Article 1(3) of Part I and Article 4(3) of Part II of Protocol 3 to the Surveillance and Court Agreement,
ob upoštevanju člena 1(3) dela I ter člena 4(3) dela II Protokola 3 k Sporazumu o Nadzornem organu in sodišču,
Having regard to the Authority’s Guidelines [4] on the application and interpretation of Articles 61 and 62 EEA, and in particular the Chapter on aid to maritime transport,
ob upoštevanju Smernic Nadzornega organa [4] o uporabi in razlagi členov 61 in 62 Sporazuma EGP ter zlasti poglavja o pomoči za pomorski promet,
Having regard to Decision No 195/04/COL of 14 July 2004 on the implementing provisions referred to under Article 27 of Part II of Protocol 3 to the Surveillance and Court Agreement [5],
ob upoštevanju Odločbe št. 195/04/COL z dne 14. julija 2004 o izvajanju določb iz člena 27 dela II Protokola 3 k Sporazumu o Nadzornem organu in sodišču [5],
Having regard to Decisions No 280/06/COL [6] and No 412/06/COL [7],
ob upoštevanju odločb št. 280/06/COL [6] in 412/06/COL [7],
By letter of 23 February 2007 (Event No 411169), the Norwegian authorities notified, pursuant to Article 1(3) of Part I of Protocol 3 of the Surveillance and Court Agreement, an amendment to the tax refund scheme for seafarers aboard passenger vessels in the Norwegian Ordinary Shipping Register (NOR).
Na podlagi člena 1(3) dela I Protokola 3 k Sporazumu o Nadzornem organu in sodišču so norveški organi z dopisom z dne 23. februarja 2007 (dogodek št. 411169) priglasili spremembo sheme za vračilo davka za pomorščake na krovu ladij Norveškega navadnega ladijskega registra (NOR).
By letter dated 7 March 2007 (Event No 412343), the Authority requested additional information.
Nadzorni organ je z dopisom z dne 7. marca 2007 (dogodek št. 412343) zahteval dodatne informacije.
The Norwegian authorities replied to the information request by letter dated 22 April 2008 (Event No 474517).
Norveški organi so odgovorili na zahtevo po informacijah z dopisom z dne 22. aprila 2008 (dogodek št. 474517).
Description of the proposed measures
Opis predlaganih ukrepov
Title of the aid scheme
Naziv sheme pomoči
The current notification amends the scope of application of the scheme entitled ‘Tax refund scheme for seafarers employed aboard vessels in the Norwegian Ordinary Shipping Register (NOR) and the Norwegian International Shipping Register (NIS)’ [8] as originally authorised by the Authority in Decision No 280/06/COL and amended by Decision No 412/06/COL [9].
Obstoječa priglasitev spreminja področje uporabe sheme z naslovom „Shema za vračilo davka za pomorščake, zaposlene na krovu ladij Norveškega navadnega ladijskega registra (NOR) in Norveškega mednarodnega ladijskega registra (NIS)“ [8], kakor jo je prvotno odobril Nadzorni organ z Odločbo št. 280/06/COL in spremenil z Odločbo št. 412/06/COL [9].
According to the Norwegian authorities, the main aims of the tax refund scheme for seafarers are to safeguard and increase employment of Norwegian and EEA seafarers, to secure recruitment and qualified training of seafarers and to improve the competitive position of companies employing such seafarers.
Norveški organi trdijo, da je glavni cilj sheme za vračilo davka za pomorščake varovanje in spodbujanje zaposlovanja norveških pomorščakov in pomorščakov EGP, zagotavljanje novačenja in kvalificiranega usposabljanja pomorščakov ter izboljšanje konkurenčnosti podjetij, ki take pomorščake zaposlujejo.
At the same time, the scheme has a wider strategic objective of preserving and developing know-how and improving safety in the maritime industries in general.
Hkrati ima shema širši strateški cilj ohranitve in razvoja znanja ter izboljšanja varnosti pomorskih industrij na splošno.
The tax refund scheme for seafarers involves the income tax and social security contributions due by the employer on behalf of the seafarer being reimbursed (a so-called ‘net wage’ scheme).
Shema za vračilo davka za pomorščake zajema davek od dohodka in prispevke za socialno varnost, ki jih za pomorščaka, ki prejme povračilo, plačuje delodajalec (t. i. „shema neto plače“).
The Norwegian authorities propose to extend the scheme to passenger ships covering the distance Bergen-Kirkenes exposed to competition and registered in the Norwegian Ordinary Shipping Register (NOR).
Norveški organi predlagajo razširitev sheme na potniške ladje, ki plujejo na liniji Bergen–Kirkenes ter so izpostavljene konkurenci in registrirane v Norveškem navadnem ladijskem registru (NOR).
The Norwegian authorities have calculated that the alteration to the tax refund scheme for seafarers aboard vessels in the Norwegian Ordinary Shipping Register (NOR) will affect approximately 750 seafarers.
Norveški organi so izračunali, da bo shema za vračilo davka za pomorščake na krovu ladij Norveškega navadnega ladijskega registra (NOR) vplivala na približno 750 pomorščakov.
The budgetary Decision No 197 is implemented by Regulation of 21 December 2005, number 1720 (Forskrift om forvaltning av tilskudd til sysselsetting av sjøfolk), which will be amended accordingly.
Proračunsko Odločbo št. 197 izvršuje Uredba št. 1720 z dne 21. decembra 2005 (Forskrift om forvaltning av tilskudd til sysselsetting av sjøfolk), ki bo ustrezno spremenjena.
The Norwegian authorities have indicated that the implementing guidelines for the scheme will be amended in line with the proposed alterations to the scheme.
Norveški organi so navedli, da bodo izvedbene smernice za shemo spremenjene v skladu s predlaganimi spremembami sheme.
The tax refund scheme for seafarers applies to the safety crew on board ships registered in the Norwegian Ordinary Shipping Register (NOR) of at least 100 GT which are used for maritime transportation.
Shema za vračilo davka za pomorščake se uporablja za varnostno osebje na krovu ladij, registriranih v Norveškem navadnem ladijskem registru (NOR) z najmanj 100 GT, ki se uporabljajo za pomorski promet.
The notified alteration to the approved scheme extends its coverage to the safety crew on board passenger ships covering the distance Bergen-Kirkenes.
Priglašena sprememba razširja odobreno shemo na varnostno osebje na krovu potniških ladij, ki plujejo na liniji Bergen–Kirkenes.
The Norwegian authorities have stated that this, in effect, means the so-called ‘Hurtigrute ships’.
Norveški organi so navedli, da so to dejansko t. i. „ladje Hurtigruten“.
The Norwegian authorities have not notified any other amendments to the tax refund scheme as approved by the Authority in Decisions No 280/06/COL and No 412/06/COL.
Norveški organi niso priglasili nobenih drugih sprememb sheme za vračilo davka za pomorščake, kakor jo je odobril Nadzorni organ z odločbama št. 280/06/COL in št. 412/06/COL.