natgillin/translations-raw huggingface dataset:
These prices formed part of a comparative analysis of 2000 (issued by the Public Road Administration itself) on the ability to compete which showed that the cost share of the contract price was 23 % points higher in the case of the Production Department than in the case of the test/pilot contracts entered into by market operators.
Te cene so bile del primerjalne analize iz leta 2000 (ki jo je objavila sama Uprava za javne ceste) o zmožnosti tekmovanja, ki je pokazala, da je bil v primeru Oddelka za gradnjo delež stroškov v pogodbeni ceni 23 % višji kot v primeru preizkusnih/pilotnih pogodb, ki so jih sklenili ponudniki na trgu.
This position is also in line with the Authority’s conclusion in the Entra case adopted on 14 December 2005 [190].1.3. PRESENCE OF STATE RESOURCES
To mnenje je tudi skladno s sklepno ugotovitvijo Nadzornega organa v zadevi Entra, sprejeti 14. decembra 2005 [190].1.3 OBSTOJ DRŽAVNIH SREDSTEV
For more detailed information on such correspondence, reference is made to Decision No 350/07/COL to open the formal investigation procedure, a summary of which is published in OJ C 310, 20.12.2007, p. 5 and EEA Supplement No 61, 20.12.2007.
Za podrobnejše informacije o taki izmenjavi dopisov glej napotilo na Odločbo št. 350/07/COL o sprožitvi formalnega postopka preiskave, katere povzetek je objavljen v UL C 310, 20.12.2007, str. 5 in Dopolnilu EGP št. 61, 20.12.2007.
The full decision is published on the website of the Authority: www.eftasurv.int
Celotna odločba je objavljena na spletni strani Nadzornega organa: www.eftasurv.int.
‘Standard for drift og vedlikehold’ of 1999 and updated in 2003.
„Standard for drift og vedlikehold“ iz leta 1999, posodobljeno v letu 2003.
In some counties (about 20 %) the local road administration have deviated slightly from the Standardisation Report in order to adapt to the local circumstances.
V nekaterih okrožjih (približno 20 %) so lokalne uprave za ceste nekoliko odstopale od Standardizacijskega poročila, da bi se prilagodile lokalnim okoliščinam.
Reference is made to the Combus judgment and the Authority’s decision on Arcus, 339/98/COL of 3 December 1998.
Ob sklicevanju na sodbo Combus in odločbo Nadzornega organa glede družbe Arcus (Odločba št. 339/98/COL, 3.12.1998).
The Norwegian authorities point out that in Arcus the Authority found that compensation for costs related to work force reductions and early retirement did not constitute aid as the costs refer to expenses related to costs associated with A/S Vinmonopolet’s contractual obligations towards its former employees.
Norveški organi poudarjajo, da je v primeru družbe Arcus Nadzorni organ ugotovil, da nadomestilo za stroške, povezane z zmanjšanjem števila zaposlenih in predčasnim upokojevanjem, ni pomenilo državne pomoči, saj se stroški nanašajo na stroške, povezane s pogodbenimi obveznostmi A/S Vinmonopolet do nekdanjih zaposlenih.
The market was opened in full on 1 September 2006.
Trg se je popolnoma odprl 1. septembra 2006.
The gradual opening was based on the objectives of maintaining road safety and creating a sustainable market.
Postopno odpiranje je temeljilo na ciljih ohranitve varnosti v cestnem prometu in oblikovanja trajnostnega trga.
St.prp.nr. 1, Tillegg nr. 1 (2002–2003).
St.prp.nr.1, Tillegg nr.1 (2002–2003).
The Public Service Compensation guidelines entered into force on 20 December 2005.
Smernice o državni pomoči v obliki nadomestila za javne storitve so začele veljati 20. decembra 2005.
Paragraph 25 of the guidelines provides that in the case of non-notified aid the Authority applies the provisions in force at the time of the grant of the aid unless the aid was granted after the adoption of the guidelines – in which case the guidelines must be applied.
Odstavek 25 smernic določa, da v primeru nepriglašene pomoči Nadzorni organ uporablja določbe, ki so veljale v času dodelitve pomoči, razen če ni bila pomoč dodeljena po sprejetju smernic – v tem primeru je treba uporabljati smernice.
Commission decisions involving maintenance of roads and connecting tunnels: N 562/05 (Italy) Società Italiana del Traforo del Monte Bianco (SITMB) of 16.5.2006; N 420/05 (France) Tunnel du Mont Blanc et Tunnel Maurice Lemaire of 22.2.2006; and N 321/01 (France) Tunnel Routière du Fréjus of 20.6.2001.
Odločbe Komisije, ki vključujejo vzdrževanje cest in povezovalnih predorov: N 562/05 (Italija), Società Italiana del Traforo del Monte Bianco (SITMB), 16.5.2006; N 420/05 (Francija), Tunnel du Mont Blanc et Tunnel Maurice Lemaire, 22.2.2006 in N 321/01 (Francija), Tunnel Routière du Fréjus, 20.6.2001.
See also Destia case (OJ L 270, 10.10.2008, p. 1), recitals 214-216.
Glej tudi zadevo Destia (UL L 270, 10.10.2008, str. 1), uvodne izjave 214–216.
In this regard the Authority recalls that until the end of June 2005 the First Circular provided that the application of the continuity principle was limited to cases of transfer of ownership in the context of mergers between limited liability companies. The Second Circular extended this practice to de-mergers and conversions as of 1 July 2005; implicitly meaning that such transactions were not subject to any exemption prior to this point in time.
Druga okrožnica je to prakso od 1. julija 2005 razširila na razdružitve in preoblikovanja, kar je implicitno pomenilo, da take transakcije do takrat niso bile predmet kakršne koli oprostitve.
No 397/09/COL
št. 397/09/COL
amending, for the 72nd time, the procedural and substantive rules in the field of State aid by introducing a new chapter on State aid to ship management companies
o dvainsedemdeseti spremembi procesnih in materialnih pravil na področju državne pomoči z uvedbo novega poglavja o državni pomoči za družbe za upravljanje ladij
RECALLING the Procedural and Substantive Rules in the Field of State Aid adopted on 19 January 1994 by the Authority [4],WHEREAS, on 10 June 2009, the Commission of the European Communities (hereinafter EC Commission) adopted a Communication providing guidance on State aid to ship management companies [5],WHEREAS this Communication is also of relevance for the European Economic Area,
OB sklicevanju na procesna in materialna pravila na področju državne pomoči, ki jih je 19. januarja 1994 sprejel Nadzorni organ [4],KER je Komisija Evropskih skupnosti (v nadaljnjem besedilu: Komisija ES) 10. junija 2009 sprejela Sporočilo o usmerjanju državnih pomoči za družbe za upravljanje ladij [5],KER to sporočilo velja tudi za Evropski gospodarski prostor,
WHEREAS uniform application of the EEA State aid rules is to be ensured throughout the European Economic Area,
KER je treba v celotnem Evropskem gospodarskem prostoru zagotoviti enotno uporabo pravil EGP o državni pomoči,
HAVING consulted the EFTA States by way of a letter dated 31 August 2009 (Event Nos 526393, 526395 and 526367),
PO posvetovanju z državami Efte v dopisu z dne 31. avgusta 2009 (št. postopkov 526393, 526395 in 526367) –
The State Aid Guidelines shall be amended by introducing a new chapter on guidance on State aid to ship management companies.
Smernice o državni pomoči se spremenijo z uvedbo novega poglavja s smernicami o državnih pomočeh za družbe za upravljanje ladij.
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 Authority on 19 January 1994, published in the Official Journal of the European Union (hereinafter referred to as OJ) L 231, 3.9.1994, p. 1, and EEA Supplement No 32 of 3.9.1994, p. 1.
Smernice o uporabi in razlagi členov 61 in 62 Sporazuma EGP in člena 1 Protokola 3 k Sporazumu o nadzornem organu in sodišču, ki jih je sprejel in izdal Nadzorni organ 19. januarja 1994, objavljene v Uradnem listu Evropske Unije (v nadaljnjem besedilu: UL) L 231, 3.9.1994, str. 1. in Dopolnilu EGP k Uradnemu listu Evropske unije št. 32, 3.9.1994, str. 1.
OJ C 132, 11.6.2009, p. 6.
Objavljeno v UL C 132, 11.6.2009, str. 6.
GUIDANCE ON STATE AID TO SHIP MANAGEMENT COMPANIES
SMERNICE O DRŽAVNIH POMOČEH ZA DRUŽBE ZA UPRAVLJANJE LADIJ
This Chapter deals with the eligibility of crew and technical managers of ships for the reduction of corporate tax or the application of the tonnage tax under Section 3.1 of the Chapter on State Aid to maritime transport [1] (hereinafter ‘the Maritime Guidelines’).
To poglavje se nanaša na upravičenost upravljavcev posadke in tehničnih upravljavcev ladij do zmanjšanja davka od dobička pravnih oseb ali uporabo davka na tonažo iz oddelka 3.1 Poglavja o državni pomoči za pomorski promet [1] (v nadaljevanju besedila: Smernice o pomorskem prometu).
It does not deal with State aid to commercial managers of ships.
Ne nanaša se na državne pomoči za družbe, ki zagotavljajo komercialno upravljanje ladij.
This Chapter applies to crew and technical management irrespectively of whether they are individually provided or jointly provided to the same ship.
Poglavje se uporablja za posadko in tehnične upravljavce ne glede na to, ali se ti zagotavljajo individualno ali v celoti za isto ladjo.
General context
Splošno ozadje
The Maritime Guidelines provide for the possibility that ship management companies qualify for the tonnage tax or other tax arrangements for shipping companies (Section 3.1).
Smernice o pomorskem prometu določajo pogoje glede upravičenosti družb za upravljanje ladij do davka na tonažo ali drugih davčnih ugodnosti za ladijske prevoznike (oddelek 3.1).
However, eligibility is limited to the joint provision of both technical and crew management for a same vessel (‘full management’), while those activities are not eligible to the tonnage tax or other tax arrangements when provided individually.
Vendar pa je upravičenost omejena na zagotavljanje tako tehničnega upravljanja kot upravljanja posadke za isto ladjo („celovito upravljanje“), medtem ko te dejavnosti niso upravičene do davka na tonažo ali drugih davčnih ugodnosti, če se zagotavljajo ločeno.
The Maritime Guidelines stipulate that the EFTA Surveillance Authority (hereinafter the ‘Authority’) will examine the effects of the Maritime Guidelines on ship management after three years [2].
Smernice o pomorskem prometu določajo, da bo Nadzorni organ Efte (v nadaljevanju besedila: Nadzorni organ) po treh letih preučila vplive Smernic o pomorskem prometu na upravljanje ladij [2].
This Chapter sets out the results of that fresh assessment and draws conclusions on the eligibility of ship management companies for State aid.
Poglavje opredeljuje izide tega nedavnega ocenjevanja in oblikuje sklepne ugotovitve o upravičenosti družb za upravljanje ladij do državnih pomoči.
Ship management
Družbe za upravljanje ladij
Ship management companies are entities providing different services to ship owners, such as technical survey, crew recruiting and training, crew management and vessel operation.
Družbe za upravljanje ladij so pravne osebe, ki nudijo različne vrste storitev lastnikom ladij, kot na primer tehnični nadzor, najemanje in usposabljanje posadke, upravljanje posadke in obratovanja ladje.
There are three main categories of ship management services: crew management, technical management and commercial management.
Med storitvami upravljanja ladij so naslednje tri kategorije: upravljanje posadke, tehnično in poslovno upravljanje
Crew management consists, in particular, in dealing with all the matters relating to crew, such as selecting and engaging suitably qualified seafarers, issuing payrolls, ensuring the appropriateness of the manning level of ships, checking the certifications of seafarers, providing for seafarers’ accident and disability insurance coverage, taking care of travel and visa arrangements, handling medical claims, assessing the performance of the seafarers and, in some cases, training them.
Upravljanje posadke obsega zlasti ukvarjanje z zadevami v zvezi s posadko, kot na primer izbira in zaposlovanje usposobljenih pomorščakov, izdaja plačilnih list, zagotavljanje ustreznega števila članov ladijske posadke, preverjanje spričeval pomorščakov, plačevanje prispevkov za nezgodno in invalidsko zavarovanje pomorščakov, organizacijo potovanja in oskrbo z vizumi, urejanje zdravstvene oskrbe, ocenjevanje uspešnosti pomorščakov in v nekaterih primerih njihovo usposabljanje.
Crew management represents by far the largest part of the ship management industry worldwide.
Upravljanje posadke pomeni daleč najpomembnejši del dejavnosti ladijskega upravljanja povsod po svetu.
Technical management consists in ensuring the seaworthiness of the vessel and its full compliance with technical, safety and security requirements.
Tehnično upravljanje obsega zagotavljanje plovnosti plovila in njegovo skladnost s tehničnimi zahtevami ter zahtevami po varnosti in varovanju.
In particular, the technical manager is responsible for making decisions on the repair and maintenance of a ship.
Tehnični vodja je zlasti odgovoren za odločanje o popravilih in vzdrževanju ladje.
Technical management represents a significant part of the ship management industry, although much smaller than crew management.
Tehnično upravljanje pomeni pomemben del ladijskega upravljanja, čeprav skromnejši od upravljanja posadke.
Commercial management consists in promoting and ensuring the sale of ships’ capacity, by means of chartering the ships, taking bookings for cargo or passengers, ensuring marketing and appointing agents.
Poslovno upravljanje sestoji iz spodbujanja in zagotavljanja prodaje ladijskih zmogljivosti, z najemanjem ladij, sprejemanjem rezervacij za prevoz blaga in potnikov, zagotavljanjem trženja in imenovanjem agentov.
Commercial management represents a very small part of the ship management industry.
Poslovno upravljanje pomeni razmeroma skromen del ladijskega upravljanja.
To date the Authority does not have complete information about commercial management at its disposal.
Do danes Nadzorni organ nima na voljo popolnih informacij o poslovnem upravljanju ladij.
Commercial management is therefore not addressed by this Chapter.
Poslovno upravljanje v tem poglavju zato ni obravnavano.
Like any maritime activity, ship management is a global business by nature.
Kot vsaka pomorska dejavnost je tudi ladijsko upravljanje v svojem bistvu dejavnost v svetovnem merilu.
In the absence of international law regulating third party ship management, the standards in this field have been settled within the framework of private law agreements [3].
Ker ne obstaja mednarodna zakonodaja glede upravljanja ladij s strani tretjih oseb, so bili na tem področju postavljeni standardi v okviru dogovorov o zasebnem pravu [3].
In the EEA, ship management is mainly carried out in Cyprus.
V EGP se upravljanje ladij v glavnem izvršuje na Cipru.
There are, however, ship management companies in the United Kingdom, Germany, Denmark, Belgium and the Netherlands.
Družbe za upravljanje ladij so še v Združenem kraljestvu, Nemčiji, na Danskem, v Belgiji in na Nizozemskem.
Outside the EEA, the management companies are mainly established in Hong Kong, Singapore, India, United Arab Emirates and the USA.
Zunaj EGP so družbe za upravljanje ladij v glavnem ustanovljene v Hongkongu, Singapurju, Indiji, Združenih arabskih emiratih in ZDA.
Review of the eligibility conditions for ship management companies
Pregled pogojev upravičenosti za družbe za upravljanje ladij
Since the adoption of the Maritime Guidelines in March 2004, several maritime countries have entered the EEA, amongst them Cyprus, which features the largest ship management industry in the world.
Od sprejema Smernic o pomorskem prometu marca 2004 so se številne pomorske države pridružile EGP, med njimi Ciper, ki ima najobsežnejšo industrijo ladijskega upravljanja na svetu.
The accession of Cyprus and its preliminary work for complying with the Maritime Guidelines, as well as a study realised by a consortium for the administration of that EEA State [4], allowed for a more complete understanding of this activity and of its evolution.
Pristop Cipra in njegovo predhodno delovanje za uskladitev s Smernicami o pomorskem prometu, kakor tudi študija, ki jo je izdelal upravni konzorcij te države članice EGP [4], so pospešili celovitejše razumevanje te dejavnosti in njenega razvoja.
More awareness has been acquired in particular in respect of the link between technical and crew management on the one hand, and shipping on the other, as well as the possibility that crew and/or technical managers can help achieving the objectives of the Maritime Guidelines.3.
Bolje se lahko razume zlasti povezava med tehničnim upravljanjem in upravljanjem posadke na eni strani ter ladijskim prometom na drugi, kakor tudi vloga, ki jo lahko ima vodstvo posadke in/ali tehnično vodstvo pri doseganju ciljev iz Smernic o pomorskem prometu.3.
Assessment of eligibility of ship management companies
Ocena upravičenosti družb za upravljanje ladij do državnih pomoči
Unlike other maritime-related services, ship management is a standard core activity of maritime carriers, normally provided in-house.
Upravljanje ladij je v nasprotju z drugimi pomorskimi storitvami standardna temeljna dejavnost pomorskih prevoznikov, ki se običajno zagotavlja znotraj družbe.
Ship management is one of the most characteristic activities of ship operators.
Upravljanje ladij je ena najznačilnejših dejavnosti upravljavcev ladij.
Nowadays, however, it is outsourced to third party ship management companies in some cases.
Dandanes se v nekaterih primerih najamejo zunanji izvajalci, ki se ukvarjajo z upravljanjem ladij.
It is because of this link between ship management and shipping that third party management companies are professional operators with the same background as ship owners, although segmented according to their specialisation, operating in their same business environment.
Prav zaradi te povezave med upravljanjem ladij in ladijskim prometom imajo družbe za upravljanje ladij, ki jih vodijo tretje osebe, enako strokovno kadrovsko strukturo kot lastniki ladij in delujejo v istem poslovnem okolju, vendar pa so specializirane za določen segment.
Ship owners are the only customers of ship management companies.
Lastniki ladij so edine stranke družb za upravljanje ladij.
Against this background the Authority considers that outsourcing of ship management should not be fiscally penalised with respect to in-house ship management, provided that the ship management companies meet the same requirements as are applicable to ship owners and that the provision of the aid to the former contributes to the achievement of the objectives of the Maritime Guidelines in the same way as the provision of aid to ship owners.
Na teh temeljih Nadzorni organ meni, da najem zunanjih izvajalcev pri upravljanju ladij ne bi smel biti kazensko obdavčen v primerjavi z notranjim upravljanjem ladij, kadar družbe za upravljanje ladij izpolnjujejo iste zahteve, kot jih izpolnjujejo lastniki ladij, in da ukrepi pomoči za slednje prispevajo k doseganju ciljev smernic na enak način kot ukrepi pomoči za lastnike ladij.
In particular, the Authority considers that, precisely because of their specialisation and the nature of their core business, ship management companies may substantially contribute to the achievement of the objectives of the Maritime Guidelines, in particular the achievement of an ‘efficient, secure and environment friendly maritime transport’ and of the ‘consolidation of the maritime cluster established in the EEA States’ [5].
Nadzorni organ dodatno meni, da lahko družbe za upravljanje ladij ravno zaradi te svoje usmeritve (specializacije) in značilnosti temeljnega poslovanja lahko družbe za upravljanje ladij pomembno prispevajo k doseganju ciljev Smernic o pomorskem prometu, zlasti pri doseganju „učinkovitega, varnega in okolju prijaznega pomorskega prevoza“ in pri „konsolidaciji povezanih pomorskih storitev, ki delujejo v državah članicah EGP“ [5].
Extension to ship management companies of eligibility to State aid
Razširitev upravičenosti do državne pomoči na družbe za upravljanje ladij
On the basis of what has been explained in Section 3 above, the Authority will authorise under Article 61(3)(c) of the EEA Agreement, tax relief for ship management companies, as referred to in Section 3.1 of the Maritime Guidelines, with respect to joint or separate crew and technical management of ships, provided that the conditions set out in Sections 5 and 6 of this Chapter are fulfilled.
Na podlagi razlage v oddelku 3 zgoraj bo Nadzorni organ v skladu s členom 61(3)(c) Sporazuma EGP odobril davčno olajšavo za družbe za upravljanje ladij iz oddelka 3.1 Smernic o pomorskem prometu glede na skupno ali individualno zagotovljeno posadko in tehnično vodstvo ladij, če so izpolnjeni pogoji iz oddelkov 5 in 6 tega poglavja.
Conditions for eligibility applicable to both technical and crew managers
Predpisani pogoji za tehnične upravljavce in upravljavce posadke
In order to qualify for aid, ship management companies should present a clear link with the EEA and its economy, in line with Section 3.1 of the Maritime Guidelines.
Da bi bile družbe za upravljanje ladij upravičene do pomoči, morajo vzpostaviti jasno povezavo z EGP in njegovim gospodarstvom v skladu z oddelkom 3.1 Smernic o pomorskem prometu.
Moreover, they should contribute to the objectives of the Maritime Guidelines, such as those laid down in Section 2.2 of the said Guidelines.
Poleg tega morajo prispevati k ciljem iz Smernic o pomorskem prometu, kot na primer tistim iz oddelka 2.2 omenjenih smernic.
Technical and crew managers are eligible to State aid, provided that the ships they manage comply with all the requirements set out in Sections 5.1 to 5.4 of this Chapter.
Tehnični upravljavci in upravljavci posadke so upravičeni do državne pomoči, če ladje, ki jih upravljajo, izpolnjujejo zahtevane pogoje iz oddelkov 5.1 do 5.4 tega poglavja.
Eligible activities must be entirely carried out from the territory of the EEA.
Dejavnosti, ki so upravičene do pomoči, se morajo izvajati na ozemlju EGP.
Contribution to the economy and employment within the EEA
Prispevek h gospodarstvu in k zaposlovanju v EGP
The economic link with the EEA is proven by the fact that ship management is carried out in the territory of one or more EEA States and that mainly EEA nationals are employed in land-based activities or on ships.
Gospodarska povezava z EGP se dokaže z dejstvom, da se izvaja upravljanje ladij na ozemlju ene ali več držav članic EGP in da se v dejavnostih na kopnem ali na ladjah zaposlujejo predvsem državljani EGP.
Economic link between the managed ships and the EEA
Gospodarska povezava med upravljanimi ladjami in EGP
Ship management companies may benefit from State aid with respect to ships entirely managed from the territory of the EEA, irrespective of whether management is provided in-house or whether it is partially or totally outsourced to one or more ship management companies.
Družbe za upravljanje ladij lahko prejemajo državne pomoči za tiste ladje, ki jih v celoti upravljajo z ozemlja EGP, ne glede na to, ali je upravljanje zagotovljeno znotraj družbe ali pa ga delno ali v celoti izvaja ena ali več zunanjih družb za upravljanje ladij.
However, since ship management companies do not have full control of their customers, the above requirement is deemed to be fulfilled if at least two thirds of the tonnage of the managed ships is managed from the territory of the EEA.
Ker pa družbe za upravljanje nimajo popolnega nadzora nad svojimi strankami, se zgornja zahteva šteje za izpolnjeno, če se vsaj dve tretjini tonaže upravljanih ladij upravlja z ozemlja EGP.
Tonnage in excess of that percentage which is not entirely managed from the EEA is not eligible [6].
Presežna tonaža v odstotku, ki jih v celoti ne upravljajo z ozemlja EGP, ni upravičena do pomoči [6].
Compliance with international and Community standards
Skladnost z mednarodnimi standardi in standardi Skupnosti