natgillin/translations-raw huggingface dataset:
New notification forms for regional aid have been adopted by Authority’s Decision No 387/06/COL of 13 December 2006 amending College Decision No 195/04/COL on the implementing provisions referred to under Article 27 in Part II of Protocol 3 to the Agreement between the EFTA States on the Establishment of a Surveillance Authority and a Court of Justice as regards the standard forms for notification of aid, not yet published in the EEA Section of and in the EEA Supplement to the Official Journal of the European Union.
Novi priglasitveni obrazci za regionalno pomoč so bili sprejeti z Odločbo Nadzornega organa št. 387/06/COL z dne 13. decembra 2006 o spremembi Odločbe Kolegija št. 195/04/COL o izvedbenih določbah iz člena 27 dela II Protokola 3 k Sporazumu med državami EFTA o ustanovitvi Nadzornega organa in Sodišča glede standardnih obrazcev za priglasitev pomoči, ki še ni objavljena v sklopu EGP Uradnega lista Evropske unije in Dopolnilu EGP k Uradnemu listu Evropske unije.
EFTA Surveillance Authority Decision of 6 April 2006 amending, for the fifty-sixth time, the procedural and substantive rules in the field of State aid by introducing a new Chapter 25.B: National Regional Aid 2007 to 2013, not yet published.
Odločba Nadzornega organa EFTA z dne 6. aprila 2006 o šestinpetdeseti spremembi procesnih in materialnih pravil na področju državne pomoči z vključitvijo novega poglavja 25.B: Nacionalna regionalna pomoč 2007–2013, ki še ni objavljena.
Available on the Authority’s website.
Na voljo na spletni strani Nadzornega organa.
These rules are no longer applicable for the assessment of new plans to grant State aid.
Ta pravila se ne uporabljajo več za oceno novih načrtov za odobritev državne pomoči.
EFTA Surveillance Authority Decision No 313/06/COL amending, for the fifty-ninth time, the procedural and substantive rules in the field of State aid by introducing a new Chapter 10.B: State aid to promote risk capital investments in small and medium-sized enterprises, not yet published.
Odločba Nadzornega organa Efte št. 313/06/COL o devetinpetdeseti spremembi procesnih in materialnih pravil na področju državne pomoči z uvedbo novega poglavja 10.B: Državna pomoč za spodbujanje naložb rizičnega kapitala v mala in srednje velika podjetja.
EFTA Surveillance Authority Decision No 263/02/COL of 18 December 2002 amending for the thirty-sixth time the Procedural and Substantive Rules in the Field of State Aid by introducing a new Chapter 26A: Multisectoral framework on regional aid for large investment projects (OJ L 139, 25.5.2006, p. 8).
Odločba Nadzornega organa Efte št. 263/02/COL z dne 18. decembra 2002 o šestintrideseti spremembi procesnih in materialnih pravil na področju državne pomoči z vključitvijo novega poglavja 26A: Večsektorski okvir za regionalno pomoč, namenjeno večjim naložbenim projektom (UL L 139, 25.5.2006, str. 8).
Dates from 1994 and states that general investment aid schemes are incompatible with the functioning of the EEA Agreement.
Izvira iz leta 1994 in navaja, da so splošne sheme pomoči za naložbe nezdružljive z delovanjem Sporazuma EGP.
Although the EFTA States should have brought them into line with the EEA Agreement under their general obligation to take all appropriate measures to ensure fulfilment of the obligations arising out of the EEA Agreement (Article 3), some EFTA State might still apply such schemes.
Nekatere države Efte morda še vedno uporabljajo takšne sheme, čeprav bi jih morale uskladiti s Sporazumom EGP v skladu s svojo splošno obveznostjo, da sprejmejo vse potrebne ukrepe za zagotovitev izpolnjevanja obveznosti iz Sporazuma EGP (člen 3).
Thus it sets out the rules which trigger a notification of individual cases of application of such schemes.
Tako določa pravila, ki so povod za priglasitev posameznih primerov uporabe takšnih shem.
It partly refers to a letter from the Commission to the Member States SG(79) D/10478 of 14 September 1979 which was incorporated as point 32 into Annex XV to the EEA Agreement.
Deloma se nanaša na dopis Komisije državam članicam SG(79) D/10478 z dne 14. septembra 1979, ki je bil kot točka 32 vključen v Prilogo XV k Sporazumu EGP.
The consolidated version of the State Aid Guidelines is available on the Authority’s website: http://www.eftasurv.int/
Prečiščeno besedilo Smernic o državni pomoči je na voljo na spletni strani Nadzornega organa: http://www.eftasurv.int/
SECTION A — CHAPTERS DELETED FROM THE STATE AID GUIDELINES
ODDELEK A – POGLAVJA, KI SO ČRTANA IZ SMERNIC O DRŽAVNI POMOČI
Chapter number
Številka poglavja
Publication of decisions
Objava odločb
State aid and risk capital
Državna pomoč in rizični kapital
Criteria for applying the accelerated clearance procedure
Merila za uporabo pospešenega postopka odobritve
Rules applicable to cases of cumulation of aid for different purposes
Pravila, ki se uporabljajo za primere kumulacije pomoči za različne namene
Aid to non-ECSC steel industries
Pomoč jeklarskim sektorjem zunaj ESPJ
National regional aid
Nacionalna regionalna pomoč
Review of the guidelines on national regional aid for the period after 1 January 2007
Pregled smernic o nacionalni regionalni pomoči za obdobje po 1. januarju 2007
Multisectoral framework on regional aid for large investment projects
Večsektorski okvir za regionalno pomoč, namenjeno večjim naložbenim projektom
General investment aid schemes
Splošne sheme pomoči za naložbe
SECTION B — ANNEXES DELETED FROM THE STATE AID GUIDELINES
ODDELEK B – PRILOGE, KI SO ČRTANE IZ SMERNIC O DRŽAVNI POMOČI
Annexes I (with the exception of Section III on complaints) to V and X to XVI have been deleted.
Priloge I (razen oddelka III o pritožbah) do V in X do XVI so bile črtane.
Former Section III of Annex I, Annex VIII and IX have been incorporated at the end of the text of the relevant chapter (Chapter on Complaints — form for the submission of complaints concerning alleged unlawful State aid, Chapter on Aid to maritime transport and Chapter on Short-term export-credit insurance of the State Aid Guidelines respectively).
Nekdanji oddelek III Priloge I ter prilogi VIII in IX so bili vključeni na konec besedila zadevnega poglavja (poglavja o pritožbah – obrazec za predložitev pritožb glede domnevne nezakonite državne pomoči, poglavja o pomoči za pomorski promet in poglavja o zavarovanju kratkoročnih izvoznih posojil Smernic o državni pomoči).
These chapters might still be relevant for the assessment of unlawful aid and are therefore still available on the Authority’s website (list of deleted chapters).
Ta poglavja so morda še vedno pomembna za oceno nezakonite pomoči, zato so še vedno na voljo na spletni strani Nadzornega organa (seznam črtanih poglavij).
NEW CHAPTER OF THE STATE AID GUIDELINES
NOVO POGLAVJE SMERNIC O DRŽAVNI POMOČI
APPLICABLE RULES FOR THE ASSESSMENT OF UNLAWFUL STATE AID
PRAVILA, KI SE UPORABLJAJO ZA OCENO NEZAKONITE DRŽAVNE POMOČI
A number of instruments approved by the EFTA Surveillance Authority (hereinafter ‘The Authority’) over the years contain a provision to the effect that unlawful State aid, i.e. aid put into effect in contravention of Article 1(3) in Part I of Protocol 3 to the Surveillance and Court Agreement, shall be assessed in accordance with the texts in force at the time when the aid was granted.
Številni instrumenti, ki jih je z leti odobril Nadzorni organ Efte (v nadaljnjem besedilu „Nadzorni organ“) vsebujejo določbo, da je treba nezakonito državno pomoč, tj. pomoč, ki se izvaja v nasprotju s členom 1(3) dela I Protokola 3 k Sporazumu o nadzornem organu in sodišču, oceniti v skladu z besedili, ki veljajo v času odobritve pomoči.
This is, for example, the case for the Chapter of the Authority’s State Aid Guidelines on State aid for environmental protection.
To na primer velja za poglavje Smernic Nadzornega organa o državni pomoči glede državne pomoči za varstvo okolja.
For the purpose of transparency and legal certainty, the Authority informs the EFTA States and third parties that it has decided to continue to apply the same rule in respect of all instruments indicating how the Authority will exercise its discretion in order to assess the compatibility of State aid with the functioning of the EEA Agreement.
Zaradi preglednosti in pravne gotovosti Nadzorni organ obvešča države Efte in tretje stranke o svoji odločitvi, da bo še naprej uporabljal enako pravilo glede vseh instrumentov, ki kažejo, kako bo Nadzorni organ uresničeval svojo diskrecijsko pravico, da oceni združljivost državne pomoči z delovanjem Sporazuma EGP.
Therefore, the Authority shall always assess the compatibility of unlawful State aid with the functioning of the EEA Agreement in accordance with the substantive criteria set out in any instrument in force at the time when the aid was granted.
Zato Nadzorni organ vedno oceni združljivost nezakonite državne pomoči z delovanjem Sporazuma EGP v skladu z materialnimi merili, navedenimi v katerem koli instrumentu, ki je veljal v času odobritve pomoči.
This is without prejudice to the more specific rules contained in the Chapter of the Authority’s State Aid Guidelines on State aid for rescuing and restructuring firms in difficulty.
To ne vpliva na bolj specifična pravila iz poglavja Smernic Nadzornega organa o državni pomoči glede državne pomoči za reševanje in prestrukturiranje podjetij v težavah.
This is without prejudice to the interpretation of Acts in the field of State aid, incorporated into the EEA Agreement.
To ne vpliva na razlago aktov na področju državne pomoči, vključenih v Sporazum EGP.
Agreement between the EFTA States on the Establishment of a Surveillance Authority and a Court of Justice, referred to as the Surveillance and Court Agreement.
Sporazum med državami Efte o ustanovitvi nadzornega organa in sodišča, imenovan Sporazum o nadzornem organu in sodišču.
NEW STRUCTURE OF THE STATE AID GUIDELINES
NOVA STRUKTURA SMERNIC O DRŽAVNI POMOČI
Former chapter
Nekdanje poglavje
Table of contents
Kazalo vsebine
Part I: Preface
Del I: Predgovor
Legal basis and general provisions
Pravna podlaga in splošne določbe
Part II: Procedural rules
Del II: Procesna pravila
Applicable rules for the assessment of unlawful State aid
Pravila, ki se uporabljajo za oceno nezakonite državne pomoči
Co-operation between national courts and the EFTA Surveillance Authority in the State aid field
Sodelovanje med nacionalnimi sodišči in Nadzornim organom Efte na področju državne pomoči
Complaints — form for the submission of complaints concerning alleged unlawful State aid
Pritožbe – obrazec za predložitev pritožb glede domnevne nezakonite državne pomoči
Professional secrecy in State aid decisions
Poslovna skrivnost v odločbah o državni pomoči
Part III: Horizontal aid rules
Del III: Pravila o horizontalni pomoči
Aid to micro, small and medium-sized enterprises (SMEs)
Pomoč za mikro, mala in srednje velika podjetja (MSP)
National regional aid 2007-2013
Nacionalna regionalna pomoč 2007–2013
State aid to promote risk capital investments in small and medium-sized enterprises
Državna pomoč za spodbujanje naložb rizičnega kapitala v mala in srednje velika podjetja
Aid for rescuing and restructuring firms in difficulty
Pomoč za reševanje in prestrukturiranje podjetij v težavah
Part IV: Sector specific rules
Del IV: Sektorska pravila
Methodology for analysing State aid linked to stranded costs
Metodologija za analizo državne pomoči, povezane z nasedlimi stroški
Rescue and restructuring aid and closure aid for the steel sector
Pomoč za reševanje, prestrukturiranje in zaprtje za jeklarski sektor
Aid to maritime transport
Pomoč za pomorski promet
State aid to shipbuilding
Državna pomoč za ladjedelništvo
The application of the State aid rules to public service broadcasting
Uporaba pravil o državni pomoči za javno radiodifuzijo
Aid to the aviation sector
Pomoč za letalski sektor
Financing of airports and start up aid to airlines departing from regional airports
Financiranje letališč in zagonska pomoč letalskim družbam z odhodi z regionalnih letališč
Aid to shipbuilding granted as development assistance to a developing country
Pomoč za ladjedelništvo, dodeljena kot razvojna pomoč za državo v razvoju
Part V: Specific aid instruments
Del V: Posebni instrumenti pomoči
State guarantees
Državne garancije
Short-term export credit insurance
Zavarovanje kratkoročnih izvoznih posojil
Application of State aid rules to measures relating to direct business taxation
Uporaba pravil o državni pomoči za ukrepe, povezane z neposrednim obdavčenjem podjetij
State aid elements in sales of land and buildings by public authorities
Elementi državne pomoči pri prodaji zemljišč in objektov s strani javnih organov
Part VI: Rules on State ownership of enterprises, aid to public enterprises and services of general economic interest
Del VI: Pravila o državnem lastništvu podjetij, pomoči za javna podjetja in storitvah splošnega gospodarskega pomena
State aid in the form of public service compensation
Državna pomoč v obliki nadomestila za javne storitve
Public authorities holdings
Deleži javnih organov
Application of State aid provisions to public enterprises in the manufacturing sector
Uporaba določb o državni pomoči za javna podjetja
Part VII: Others
Del VII: Drugo
Conversion between national currencies and the euro
Preračunavanje med nacionalnimi valutami in eurom
Reference and discount rates and interest rates to be applied for the recovery of unlawful aid
Referenčne in diskontne stopnje ter obrestne mere za vračilo nezakonite pomoči
The EFTA Surveillance Authority Decision
Odločba Nadzornega organa EFTE
No 155/07/COL
št. 155/07/COL
on State aid granted in connection with Article 3 of the Norwegian Act on compensation for value added tax (VAT) (Norway)
o državni pomoči, dodeljeni v zvezi s členom 3 norveškega Zakona o nadomestilu davka na dodano vrednost (DDV) (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(2) of Part I and Articles 4(4), 6, 7(5), 10 and 14 of Part II of Protocol 3 to the Surveillance and Court Agreement,
OB UPOŠTEVANJU člena 1(2) dela I in členov 4(4), 6, 7(5), 10 in 14 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 of the EEA Agreement,
OB UPOŠTEVANJU Smernic Nadzornega organa [4] o uporabi in razlagi členov 61 in 62 Sporazuma EGP,
HAVING REGARD to the Authority’s Decision 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,
OB UPOŠTEVANJU Odločbe Nadzornega organa z dne 14. julija 2004 o izvedbenih določbah iz člena 27 dela II Protokola 3 k Sporazumu o nadzornem organu in sodišču,
HAVING REGARD to the Authority’s Decision No 225/06/COL of 19 July 2006 to open the formal investigation procedure with regard to Article 3 of the Norwegian Act on compensation for value added tax (VAT) [5],
OB UPOŠTEVANJU Odločbe Nadzornega organa št. 225/06/COL z dne 19. julija 2006 o sprožitvi formalnega postopka preiskave v zvezi s členom 3 norveškega Zakona o nadomestilu davka na dodano vrednost (DDV) [5],
HAVING CALLED on Norway and interested parties to submit their comments to this Decision and having regard to the Norwegian authorities’ comments,
PO POZIVU Norveški in vsem zainteresiranim strankam, naj predložijo pripombe o tej odločbi, in ob upoštevanju pripomb norveških organov,
By letter dated 16 October 2003, the Authority received a complaint in which it was alleged that a particular kind of schools, which provide specialised services to the off-shore sector in competition with the complainant, receive State aid through the application of input tax compensation provided for in Article 3 of the Value Added Tax Compensation Act [6].
Nadzorni organ je z dopisom z dne 16. oktobra 2003 prejel pritožbo, v kateri je bilo navedeno, da določena vrsta šol, ki zagotavljajo specializirane storitve sektorju v tujini v konkurenci s pritožnikom, prejema državno pomoč v obliki nadomestila vstopnega davka, ki ga predvideva člen 3 Zakona o nadomestilu DDV [6].
Municipal schools that provide certain educational services exempted from the application of VAT in competition with other undertakings receive a compensation for the input VAT paid on goods and services purchased in relation to the services they provide on a commercial basis, to which private competitors are not entitled.
Občinske šole, ki zagotavljajo nekatere izobraževalne storitve, oproščene plačila DDV, v konkurenci z drugimi podjetji, prejemajo nadomestilo vstopnega DDV, ki se plačuje za blago in storitve, kupljene v zvezi s storitvami, ki jih zagotavljajo na komercialni podlagi, zasebni tekmeci pa do tega niso upravičeni.
The letter was received and registered by the Authority on 20 October 2003 (Doc. No 03-7325 A).
Nadzorni organ je prejel in evidentiral dopis 20. oktobra 2003 (št. dok. 03-7325 A).
After various exchanges of correspondence [7], by letter dated 19 July 2006 (Event No 363440), the Authority informed the Norwegian authorities that it had decided to open the formal investigation procedure foreseen under Article 4 in Part II of Protocol 3 to the Surveillance and Court agreement with regard to Article 3 of the Norwegian Act on compensation for value added tax (VAT) with Decision No 225/06/COL.
Po izmenjavi različne korespondence [7] je Nadzorni organ z dopisom z dne 19. julija 2006 (dogodek št. 363440) obvestil norveške organe, da se je v zvezi s členom 3 norveškega Zakona o nadomestilu davka na dodano vrednost (DDV) odločil sprožiti formalni postopek preiskave, ki ga predvideva člen 4 dela II Protokola 3 k Sporazumu o nadzornem organu in sodišču, in sicer z Odločbo št. 225/06/COL.
The Norwegian authorities submitted comments to this Decision by letter dated 18 September 2006 (Event No 388922).
Norveški organi so predložili pripombe na to odločbo z dopisom z dne 18. septembra 2006 (dogodek št. 388922).
The Authority’s Decision No 225/06/COL was published in the Official Journal of the EU C 305 of 14 December 2006 and the EEA Supplement No 62 of the same date.
Odločba Nadzornega organa št. 225/06/COL je bila objavljena v Uradnem listu EU C 305 z dne 14. decembra 2006 in v Dodatku EGP št. 62 z istega dne.
No further comments from third parties were received after the publication.
Po objavi niso prispele nobene dodatne pripombe tretjih strani.
Legal framework on VAT and VAT Compensation in Norway
Pravni okvir o DDV in nadomestilo DDV na Norveškem
The VAT Compensation Act entered into force on 1 January 2004 with the objective to mitigate distortion of competition resulting from the VAT Act.
Zakon o nadomestilu DDV je začel veljati 1. januarja 2004, da bi zmanjšal izkrivljanje konkurence, ki ga prinaša Zakon o DDV.
VAT is a consumption tax entailing the application of a tax exactly proportionate to the price of supplies of goods and services, independently from the number of transactions taking place in the production or distribution process before the stage at which the tax is eventually charged to an ultimate customer.
DDV je davek na potrošnjo, pri katerem se obračuna davek, ki je popolnoma sorazmeren s ceno dobave blaga ali storitev, ne glede na število transakcij, opravljenih v procesu proizvodnje in distribucije pred stopnjo, na kateri se davek nazadnje obračuna končnemu potrošniku.
As a main rule, a person engaged in trade or business and liable to VAT registration (hereinafter ‘taxable person’), shall calculate and pay tax on sales of goods and services covered by the VAT Act [8] and may deduct input tax on goods and services for use in an enterprise from the output tax charged on sales [9].
Praviloma oseba, ki se ukvarja s trgovino ali poslovanjem in se mora registrirati za namene DDV (v nadaljevanju „davčni zavezanec“), izračuna in plača davek na prodajo blaga in storitev, ki jih zajema Zakon o DDV [8], ter lahko odbije vstopni davek na blago in storitve za uporabo v podjetju od izstopnega davka, ki se zaračuna na prodajo [9].
Thus, the VAT system taxes all supplies by all taxable persons equally.
Tako sistem DDV enako obdavčuje vse dobave vseh davčnih zavezancev.
This neutrality is one of the main features of the VAT system.
Ta nevtralnost je ena od poglavitnih lastnosti sistema DDV.
However, Articles 5, 5a and 5b in Chapter I of the VAT Act exempt certain transactions from the scope of application of the VAT Act: sales by certain institutions, organisations etc. [10], the supply and letting of real estate or rights to real property, the supply of certain services, amongst others, the supply of health and health related services, social services, educational services, financial services, services related to the exercise of public authority, services in the form of entitlement to attend theatre, opera, ballet, cinema and circus performances, exhibitions in galleries and museums, lottery services, services connected with the serving of foodstuffs in school and student canteens, etc. [11].
Vendar pa členi 5, 5a in 5b v poglavju I Zakona o DDV nekatere transakcije izvzemajo s področja uporabe Zakona o DDV: prodajo, ki jo opravljajo nekatere ustanove, organizacije itd. [10], dobavo in oddajanje v najem nepremičnin ali stvarnopravnih pravic na nepremičnini, zagotavljanje nekaterih storitev, med drugim zagotavljanje zdravstvenih storitev in storitev, povezanih z zdravjem, socialnovarstvenih storitev, izobraževalnih storitev, finančnih storitev, storitev, povezanih z izvajanjem javne oblasti, storitev v obliki pravice do obiskovanja gledaliških, opernih, baletnih, kinematografskih in cirkuških predstav, razstav v galerijah in muzejih, loterijskih storitev, storitev, povezanih s ponujanjem hrane v šolskih in študentskih menzah, itd. [11].
It follows from the above that any taxable person carrying out the supply of goods and services which are exempt from the VAT Act pays input tax on its purchases of goods and services but cannot deduct the input tax from its tax liability because for such purchases the taxable person is the ultimate customer.
Iz zgoraj povedanega je mogoče sklepati, da vsak davčni zavezanec, ki dobavlja blago ali storitve, za katere se ne uporablja Zakon o DDV, plača vstopni davek na svoje nakupe blaga in storitev, vendar vstopnega davka ne more odbiti od svoje davčne obveznosti, ker je davčni zavezanec pri takih nakupih končni potrošnik.
The consequence of the exemption is that the suppliers of the exempted goods and services have to pay input tax on the services and goods they purchase as any final consumer (without having the possibility to charge output tax to the ultimate consumer).
Posledica oprostitve je, da morajo dobavitelji oproščenega blaga in storitev tako kot vsak končni potrošnik plačati vstopni davek na blago in storitve, ki jih kupijo (pri čemer nimajo možnosti, da bi končnemu potrošniku zaračunali davek na dodano vrednost).
This logical consequence of the VAT exemptions has, however, created a distortion at another level.
Ta logična posledica oprostitev plačila DDV pa je povzročila izkrivljanje na drugi ravni.
Public entities, just as any integrated company which is tax exempted, will have an incentive to procure ‘in-house’ [12] instead of acquiring services or goods in the market.
To je spodbuda za osebe javnega prava, tako kakor za vsako integrirano podjetje, ki je oproščeno davka, da nabavljajo znotraj podjetja [12], namesto da bi storitve in blago pridobivale na trgu. Norveški organi so tako z namenom, da bi oblikovali sistem, ki ne bi spodbujal k proizvodnji blaga in storitev z lastnimi sredstvi namesto z zunanjim pridobivanjem, sprejeli Zakon o nadomestilu DDV.
In order to create a system without any particular incentive to produce goods or services with own resources compared to external acquisition, the Norwegian authorities adopted the VAT Compensation Act.Article 2 of the VAT Compensation Act lists the entities covered by the Act exhaustively:
V členu 2 Zakona o nadomestilu DDV so izčrpno našteti vsi subjekti, ki jih zajema Zakon: