natgillin/translations-raw huggingface dataset:
Building No 866
stavbo št. 866
Building No 864
stavbo št. 864
electrical power plant
elektrarna
Picture 2.
Slika 2.
The site (in 2009).
Lokacija (leta 2009).
Buildings 869 and 868 are the large buildings, 872 is the smaller building on the right (brown roof), 866 is the building in the centre (blue roof) and 864 the building at the bottom (red roof).
Veliki stavbi sta stavbi s št. 869 in 868, manjša stavba na desni je št. 872 (z rjavo streho), stavba na sredini je št. 866 (z modro streho), na dnu slike pa je stavba št. 864 (z rdečo streho).
Other (new) constructions in the picture are constructed by Verne in 2008-9.
Druge (nove) objekte na fotografiji je zgradila družba Verne med letoma 2008 in 2009.
Source: Socioeconomic impacts of a datacenter in Ásbrú, KPMG Report November 2009 /Verne Holdings ehf.
Vir: Družbenogospodarski učinki podatkovnega centra v Ásbrú, poročilo KPMG, november 2009 /Verne Holdings ehf.
Attachment D to the Real Estate Purchase Agreement is an environmental report, dated 29 November 2007, commissioned by Verne [23].
Priloga D k pogodbi o nakupu nepremičnine je okoljsko poročilo z dne 29. novembra 2007, ki ga je naročila družba Verne [23].
The site and its buildings.
Lokacijski načrt.
Two large warehouses No 868 and 869.
Dve veliki skladišči št. 868 in 869.
Three additional buildings purchased by Verne, initially intended for demolition by the company; No 864, 866 and 872.
Tri dodatne stavbe, ki jih je kupila družba Verne in jih je sprva nameravala porušiti – št. 864, 866 in 872.
Building No 867 (small substation) and construction No 889 (tent) were not included in the purchase.
Stavba št. 867 (majhna podpostaja) in objekt št. 889 (šotor) nista bila vključena v nakup.
Source: Environmental Assessment, ENVIRON November 2007, annexed to the Real Estate Purchase Agreement.
Vir: Okoljska presoja družbe ENVIRON, november 2007, priložena pogodbi o nakupu nepremičnine.
The Ground Lease Agreement and the Supplementary Lease Agreement
Pogodba o zakupu zemljišča in dodatna pogodba o zakupu zemljišča
A separate Ground Lease Agreement between Verne and the Treasury of Iceland was signed on 9 May 2008.
Družba Verne in islandsko finančno ministrstvo sta 9. maja 2008 podpisala ločeno pogodbo o zakupu zemljišča.
Pursuant to this agreement, Verne leased 9.6 hectares of land together with all fixtures, fittings and improvements located thereon.
V skladu s to pogodbo je družba Verne zakupila 9,6 hektarja zemljišča skupaj z vsemi napravami in inventarjem ter izboljšavami na tej lokaciji.
The land, registered at Valhallarbraut 868, Reykjanesbær
Zemljišče s številko islandskega zemljiškoknjižnega vložka 214247, evidentirano na naslovu Valhallarbraut 868, Reykjanesbær
with Icelandic Land Registry number 214247, is located within the boundaries of the former Keflavík Air Base, next to Keflavík International Airport, as described above (see Picture 4).
, leži znotraj nekdanjega zračnega oporišča Keflavík poleg mednarodnega letališča Keflavík, kot je opisano zgoraj (glej sliko 4).
All five buildings purchased by Verne are located within this site.
Vseh pet stavb, ki jih je kupila družba Verne, je na tej lokaciji.
The site was not fully exploited at the time of the lease (see Pictures 2 and 3).
Lokacije ob zakupu niso v celoti izrabili (glej sliki 2 in 3).
The duration of the lease agreement is 99 years.
Čas veljavnosti pogodbe o zakupu je 99 let.
The total rent for the site was USD 0.8 (80 US cents) per m2 per annum, without adjustment clause.
Skupna zakupnina za lokacijo je bila 0,8 USD (80 centov USD) na m2 letno brez klavzule o prilagoditvi cen.
The Icelandic authorities have during the formal investigation procedure informed the Authority that the terms under the Ground Lease Agreement were amended on 30 June 2009 when the Municipality and Verne signed an agreement altering the rental price and deferring the rental payment (“the Supplementary Agreement”).
Islandski organi so med formalnim postopkom preiskave obvestili Nadzorni organ, da so se pogoji iz pogodbe o zakupu zemljišča spremenili 30. junija 2009, ko sta občina Reykjanesbær in družba Verne podpisali pogodbo o spremembi zakupnine in odlogu plačila zakupnine (t. i. dodatna pogodba o zakupu zemljišča).
The Ground Lease Agreement as amended by the Supplementary Agreement is therefore subject to the Authority’s assessment in this case.
Zato Nadzorni organ v tej zadevi ocenjuje pogodbo o zakupu zemljišča, kakor je bila spremenjena z dodatno pogodbo o zakupu zemljišča.
Picture 4.
Slika 4.
Location of the site.
Lokacija.
The Agreement on Licensing and Charges
Pogodba o izdaji licenc in pristojbinah
On 4 November 2009, Verne and the Municipality signed an agreement (“the Agreement on Licensing and Charges”) on, amongst other, exemptions from statutory rules on:
Družba Verne in občina Reykjanesbær sta 4. novembra 2009 podpisali pogodbo (t. i. pogodba o izdaji licenc in pristojbinah), ki med drugim vsebuje izjeme od zakonskih predpisov o:
municipal property tax, and
občinskem davku od premoženja in
The Agreement on Licensing and Charges does not provide for any time limits as regards the derogations.
Pogodba o izdaji licenc in pristojbinah ne določa nobene časovne omejitve v zvezi z izjemami.
According to information provided by the Icelandic authorities the Agreement on Licensing and Charges entered into effect in early 2009, even if not signed until 4 November 2009. [25]
Glede na informacije islandskih organov je pogodba o izdaji licenc in pristojbinah začela veljati v začetku leta 2009, čeprav je bila podpisana šele 4. novembra 2009 [25].
Icelandic legislation governing municipal taxes subject to this Decision
Islandska zakonodaja, ki ureja občinske davke na podlagi te odločbe
Under Icelandic law, municipal property tax (fasteignaskattur) is levied on an annual basis on all real estate [26] (land and buildings, including industrial real estate) evaluated under Act No 6/2001 on Property Registry and Assessment on 31 December the previous year.
Po islandski zakonodaji se občinski davek od premoženja („fasteignaskattur“) odmeri na letni ravni na vse nepremične [26] (zemljišča in stavbe, vključno z industrijskimi nepremičninami), ki se v skladu z zakonom št. 6/2001 o registraciji in oceni vrednosti premoženja ovrednotijo 31. decembra prejšnje leto.
Article 4(2) of Act No 4/1995 on Sources of Municipal Revenue stipulates that the owner of a property pays the tax, except in the case of leased land, in which case the user (the lessee) pays the tax.
V členu 4(2) zakona št. 4/1995 o virih prihodkov občine je določeno, da plača davek lastnik premoženja, razen v primeru zakupljenega zemljišča, ko davek plača uporabnik (zakupnik).
According to Article 3 of Act No 4/1995 the tax base is the value of the property as evaluated by the Registers Iceland (Þjóðskrá Íslands) under Act No 6/2001 on Property Registry and Assessment and the tax rate, fixed each year by the individual municipalities may range from zero to a maximum 1.65% of the official value of the property.
V skladu s členom 3 zakona št. 4/1995 je davčna osnova vrednost premoženja, kot ga na podlagi zakona št. 6/2001 o registraciji in oceni vrednosti premoženja ovrednoti organ „Registers Iceland“ (Þjóðaskrá Íslands), davčna stopnja, ki jo vsako leto določijo posamezne občine, pa se lahko giba od nič do največ 1,65 % uradne vrednosti premoženja.
According to information provided by the Icelandic authorities the applicable tax rate in Reykjanesbær is 1.65%.
Glede na informacije islandskih organov uporablja občina Reykjanesbær davčno stopnjo 1,65 %.
Municipal property tax is levied on all existing building (and land).
Občinski davek od premoženja se odmeri na vse obstoječe stavbe (in zemljišča).
For new buildings and expansions the tax is levied once the property has been valuated under Act No 6/2001.
Pri novih stavbah in dozidavah se davek odmeri, ko je premoženje ovrednoteno po zakonu št. 6/2001.
Article 3 of Act 153/2006 on street construction tax (gatnagerðargjald), stipulates that street construction tax is a one-off tax 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 enkratni davek, ki ga občine na Islandiji odmerijo na nepremičnine v vseh urbanih območjih.
Under Act 153/2006 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.
V skladu z zakonom št. 153/2006 morajo občine odmeriti davek, pri čemer lahko stopnjo davka določijo v višini 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 the construction permit issued.
Kot osnova za odmero davka se upošteva dovoljena gradnja na zadevni lokaciji v skladu z urbanističnim načrtovanjem ali izdanim gradbenim dovoljenjem.
Derogations from statutory rules in the case of Verne
Izjeme od zakonskih predpisov v primeru družbe Verne
As regards Verne’s property at Valhallarbraut, the Agreement on Licensing and Charges provides for the following derogations from statutory rules:
Kar zadeva premoženje družbe Verne na ulici Valhallarbraut, so v pogodbi o izdaji licenc in pristojbinah določene naslednje izjeme od zakonskih predpisov:
Verne is guaranteed to pay a property tax of maximum 1.65% (as currently generally levied by Reykjanesbær) on all buildings, premises and facilities owned or leased by Verne, also for the future in the event that the tax rate would be increased [27],
družbi Verne je zagotovljeno, da plačuje davek od premoženja v višini do največ 1,65 % (kot ga trenutno na splošno odmerja občina Reykjanesbær) na vse stavbe, prostore in objekte v lasti ali zakupu družbe Verne, tudi v prihodnosti, če bi se davčna stopnja zvišala [27],
the municipal property tax base as regards the real-estate bought by Verne under the Real Estate Purchase Agreement is fixed at ISK 1030600000 which is equivalent to the official value in 2008 of the two large warehouse buildings (No 868 and 869) purchased by Verne and does neither take into account the value of the three additional buildings (No 864, 866 and 872) purchased, nor the 9.6 ha land leased [28],
osnova za občinski davek od premoženja za nepremičnino, ki jo je kupila družba Verne po pogodbi o nakupu nepremičnine, je 1030600000 ISK, kar ustreza uradni vrednosti obeh velikih skladišč v letu 2008 (št. 868 in 869), ki ju je kupila družba Verne, pri tem pa se ne upošteva niti vrednost treh dodatnih kupljenih stavb (št. 864, 866 in 872) niti 9,6 ha zakupljenega zemljišča [28],
the municipal property tax base adjusted according to the Icelandic Construction Cost Index in the month in which Verne commences customer operations/the building becomes operational and not the date of purchase [29],
osnova za občinski davek od premoženja je bila prilagojena glede na islandski indeks gradbenih stroškov v mesecu, v katerem je družba Verne začela delati s strankami / so se stavbe začele uporabljati, in ne na datum nakupa [29],
the tax base for the future buildings constructed on the site will be 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 Construction Cost Index beginning in the month in which Verne commences customer operations/the building becomes operational (pro-rata according to occupancy rate) and not the tax which would be applicable under statutory rules, [30]
davčna osnova za prihodnje stavbe, zgrajene na tej lokaciji, bo nižja izmed naslednjih dveh: (i) stroški postavitve zunanjih ogrodij ali (ii) znesek 85500 ISK na m2, indeksirani glede na islandski indeks gradbenih stroškov, z začetkom v mesecu, ko bo družba Verne začela delati s strankami / začela uporabljati stavbe (sorazmerno glede na stopnjo zasedenosti), ne pa glede na davek, ki bi ga bilo treba uporabiti na podlagi zakonskih predpisov [30],
property tax is only levied as of 1 January 2011, and not as of the purchase of the building/lease of the land, and Verne receives credit against future property taxes in the amount of ISK 44660298 for taxes already paid or due to the Municipality at the time of entering into the Agreement on Licensing and Charges [31],
davek od premoženja se odmeri šele od 1. januarja 2011 in ne od dne nakupa stavb/zakupa zemljišča, družba Verne pa prejme odbitek prihodnjih davkov od premoženja v višini 44660298 ISK za davke, ki jih je že plačala ali jih je dolgovala občini Reykjanesbær ob sklenitvi pogodbe o izdaji licenc in pristojbinah [31],
Verne is exempted from municipal street construction tax on existing buildings and any present and future similar charges to that tax provided that the company will undertake street construction within the site at its own expense,
družba Verne je izvzeta iz plačila davka na gradnjo cest za obstoječe stavbe in vse sedanje ali prihodnje podobne zneske tega davka, če bo družba na lastne stroške gradila ceste na zadevni lokaciji,
Verne is granted a special 75 % reduction on street construction tax for all new buildings provided that the company will undertake street construction within the site at its own expense [32].
družbi Verne je dodeljeno posebno 75-odstotno znižanje davka na gradnjo cest za vse nove stavbe, če bo družba na lastne stroške gradila ceste na zadevni lokaciji [32].
The Power Contract
Pogodba o prodaji električne energije
Landsvirkjun will supply the energy necessary to meet the power requirements of the data centre.
Dobavljala bo električno energijo, potrebno, da se zadovoljijo potrebe podatkovnega centra po energiji.
Landsvirkjun commits to provide Verne with the necessary regular power supply of up to approximately […].
Družba Landsvirkjun se zavezuje, da bo družbi Verne dovajala potrebno redno električno energijo do približno […].
The Power Contract is valid for 20 years, subject to an extension for another 10 years.
Pogodba o prodaji električne energije je veljavna 20 let in se lahko podaljša za nadaljnjih 10 let.
The power price negotiated is as follows (transmission costs not included):
Dogovorjena cena električne energije je (brez stroškov prenosa):
For the first […]:
Za prvih […]:
until end of contract
do konca pogodbe
For volume exceeding […]:
Za količino, ki presega […]:
The prices are adjusted annually by […]
Cene se letno prilagajajo za […].
Article 6 of the Power Contract contains a so-called “Take or Pay Obligation” for Verne.
Člen 6 pogodbe o prodaji električne energije določa t. i. „obveznost vzemi ali plačaj“ za družbo Verne.
This entails that the company must pay for at minimum a fixed amount (equal to 90% of the “Contract Power”) of energy per calendar year regardless of whether the actual annual consumption reaches the annual amount.
Iz tega sledi, da mora družba plačati za najnižjo fiksno količino električne energije (ki ustreza 90 % električne energije iz pogodbe) na koledarsko leto ne glede na to, ali dejanska letna poraba doseže letni prag.
The Contract Power is established in Annex A to the Power Contract, progressive from […] in the years […].
Količina električne energije iz pogodbe je določena v Prilogi A k pogodbi o prodaji električne energije, in sicer je sprva […], v letih […] pa se postopoma povečuje.
Apart from the doubts the Authority expressed in the opening decision as regards the later cancelled Investment Agreement and the Agreement on Licensing and Charges as to the classification as investment aid and the necessity and the incentive effect of the aid measures in question, i.e. whether the aid actually contributes to changing the behaviour of the beneficiary so that it undertakes investment in the assisted region concerned, the Authority invited the Icelandic authorities in the opening decision “to provide it with the necessary information and reasoning to allow the Authority to assess whether the […] agreements [referred to] entail state aid or not”.
Nadzorni organ je poleg pomislekov, ki jih je izrazil v odločbi o začetku postopka, kar zadeva pozneje odpovedano investicijsko pogodbo ter pogodbo o izdaji licenc in pristojbinah v zvezi z razvrstitvijo pomoči za naložbe ter nujnostjo in spodbujevalnim učinkom zadevnih ukrepov pomoči, in sicer, ali pomoč dejansko prispeva k spremembi ravnanja upravičenca, tako da izvede naložbe v zadevni regiji, ki prejema pomoč, islandske organe v odločbi o začetku postopka tudi pozval, naj „Nadzornemu organu zagotovijo vse potrebne informacije in utemeljitve, da bo lahko ocenil, ali navedene pogodbe pomenijo državno pomoč ali ne“ [34].
The agreements referred to are [35]:
Navedene pogodbe so [35]:
the Ground Lease Agreement,
pogodba o zakupu zemljišča,
the Real Estate Purchase Agreement, and
pogodba o nakupu nepremičnine in
the Power Contract.
pogodba o prodaji električne energije.
The Authority had doubts as to whether aid would be granted to Verne under these agreements, which could not be considered compatible with the state aid rules of the EEA Agreement.
Nadzorni organ je imel pomisleke o tem, ali bi bila pomoč družbi Verne dodeljena v skladu s temi pogodbami, ki jih ne moremo obravnavati kot združljive s pravili o državni pomoči po Sporazumu EGP.
SUMMARY OF COMMENTS BY THE ICELANDIC AUTHORITIES
POVZETEK PRIPOMB ISLANDSKIH ORGANOV
In the following, the Authority will summarize the comments received from the Icelandic authorities in the context of the measures under assessment. [36]
V tem oddelku bo Nadzorni organ povzel pripombe, ki jih je prejel od islandskih organov v okviru ukrepov, ki se ocenjujejo [36].
Comments as regards the Ground Lease Agreement, the Supplementary Lease Agreement, the Real Estate Purchase Agreement and Power Contract
Pripombe k pogodbi o zakupu zemljišča, dodatni pogodbi o zakupu zemljišča, pogodbi o nakupu nepremičnine in pogodbi o prodaji električne energije
The Icelandic authorities submit that the agreements are negotiated at an arm’s length on commercial terms and do not entail any granting of state aid.
Islandski organi trdijo, da so pogodbe sklenjene na povsem poslovni podlagi pod tržnimi pogoji in ne pomenijo dodelitve državne pomoči.
First, with regard to the Ground Lease Agreement, the Icelandic authorities have explained that the exclusivity provision mentioned in the opening decision [37] refers solely to the Keflavík area and not to Icelandas a whole.
Glede pogodbe o zakupu zemljišča so islandski organi pojasnili, da se določba o izključnosti, navedena v odločbi o začetku postopka [37], nanaša le na območje Keflavíka in ne na celotno Islandijo.
It is also added that the provision should be interpreted in light of the operative provisions of the general aid scheme developed under Act 99/2010 on Incentives for Initial Investments in Iceland.
Dodajajo tudi, da si je treba določbo razlagati glede na operativne določbe splošne sheme pomoči, razvite po zakonu št. 99/2010 o spodbudah za začetne naložbe na Islandiji.
As regards the lease charged under the Supplementary Agreement, which the Authority was provided with under the formal investigation, the Icelandic authorities submit that the lease for the land reflects market price and have referred to the fact that municipalities generally charge 1-2% of official value of land on an annual basis, however the lease in the case at hand is more than 3% for 2011.
V zvezi z zakupnino, zaračunano po dodatni pogodbi o zakupu zemljišča, ki je bila Nadzornemu organu predložena v okviru formalnega postopka preiskave, islandski organi trdijo, da zakupnina za zemljišče odraža tržno ceno, in navajajo dejstvo, da občine na splošno zaračunavajo 1–2 % uradne vrednosti zemljišč na letni osnovi, medtem ko zakupnina v obravnavani zadevi za leto 2011 presega 3 %.
Second, as regards the Real Estate Purchase Agreement the Icelandic authorities have submitted that the property was publicly advertised and the sales price reflected market price, also considering the condition of the buildings and the additional supply on the property market after the area was abandoned by the US Navy.
Glede pogodbe o nakupu nepremičnine so islandski organi navedli, da je bilo premoženje javno oglaševano ter da je prodajna cena odražala tržno ceno, pri čemer je bilo treba upoštevati tudi stanje stavb in dodatno ponudbo na nepremičninskem trgu po tem, ko je območje zapustila mornarica ZDA.
Further, the Authority was, towards the end of the formal investigation procedure, provided with copies of all advertisements published for the area in question.
Nadalje je Nadzorni organ proti koncu formalnega postopka preiskave prejel izvode vseh objavljenih oglasov za zadevno območje.
The Icelandic authorities submitted a letter from the CEO of KADECO (Keflavík Airport Development Corporation) along with the expert valuation, the offer for one of the buildings later sold to Verne and a picture of the properties, to demonstrate that the agreements regarding the real estate were negotiated at arm’s length.
Islandski organi so poslali dopis izvršnega direktorja družbe za razvoj letališča Keflavík KADECO skupaj s strokovno oceno vrednosti, ponudbo za eno od stavb, pozneje prodano družbi Verne, in fotografijo nepremičnin kot dokaz, da so bile pogodbe o nepremičnini sklenjene na povsem poslovni podlagi.
The Icelandic authorities submit that accordingly, the award and allocation procedures followed in the case of real property sales (public procurement procedures) are in conformity with the usual regulatory and commercial practices adopted in Icelandin relation to the particular types of agreement in question.
Islandski organi trdijo, da je postopek oddaje in dodelitve javnega naročila, ki se je upošteval v primeru prodaje nepremičnin (postopek javnega naročanja), potemtakem skladen z običajno regulativno in tržno prakso, sprejeto na Islandiji v zvezi s posameznimi vrstami zadevne pogodbe.
As a result, the Icelandic authorities are of the opinion that there is no issue of imputability of aid from State-affiliated resources which needs to be considered in this particular case.
Zato islandski organi menijo, da v tem specifičnem primeru vprašanje pripisovanja pomoči iz državnih sredstev ni relevantno.
As regards the Power Contract between Verne and Landsvirkjun and its relation to a previous contract between the parties entered into in 2008 (on […]) replaced by the Power Contract under assessment, the Icelandic authorities have explained that the impetus for renegotiating the original contract lay in Verne’s inability to meet its original obligations to Landsvirkjun due to the economic crisis and the delays which it created.
Glede pogodbe o prodaji električne energije med družbama Verne in Landsvirkjun ter njenega razmerja do prejšnje pogodbe, ki sta jo stranki sklenili leta 2008 (o […]) in jo je nadomestila pogodba o prodaji električne energije, ki se ocenjuje, so islandski organi pojasnili, da sta se stranki ponovno pogajali o pogodbi, ker družba Verne zaradi gospodarske krize in zamud, ki jih je ustvarila, ni mogla izpolniti obveznosti do družbe Landsvirkjun iz prvotne pogodbe.
The second version of the contract allowed Verne to reduce its total commitment to Landsvirkjun if required due to exogenous circumstances, but if it did so Verne would be penalised through the loss of access to additional capacity.
Druga različica pogodbe je družbi Verne omogočila, da bi lahko zmanjšala skupne obveznosti do družbe Landsvirkjun, če bi bilo to potrebno zaradi zunanjih okoliščin; če pa bi družba Verne to storila, bi bila kaznovana z izgubo dostopa do dodatne zmogljivosti.
The Icelandic authorities submit that the contract was negotiated at an arm's length.
Islandski organi trdijo, da je bila pogodba sklenjena na povsem poslovni podlagi.
Investment aid vs. operating aid
Pomoč za naložbe v primerjavi s pomočjo za tekoče poslovanje