natgillin/translations-raw huggingface dataset:
The hall can accommodate about 130 people on the upper floor (7th floor) and about 60-70 people on the floor below, bringing the total to about 200 people sitting at round tables on both floors.
Kot je bilo navedeno, je center Harpa prek družbe Austurhöfn-TR ehf. v popolni lasti države in mesta.
In the case of standing receptions, the space can accommodate about 300-350 people over the two floors.
Na podlagi državnega proračuna za leto 2011 naj bi pričakovani državni letni prispevek znašal 424,4 milijona ISK.
The 7th floor is equipped with a screen, projector and sound system and the lighting is adjustable.
Za leto 2012 je pričakovani znesek prispevka države znašal 553,6 milijona ISK.
There are 7 smaller conference rooms in Harpa that seat from 8 to 250 people and there are also several public spaces in Harpa that are occasionally rented out for exhibitions and receptions in order to increase the income of the company.
Vsi javni prispevki za center Harpa se krijejo sorazmerno glede na delež v projektu, tj. država krije 54 %, mesto pa 46 %.
The meeting rooms can be divided into smaller rooms.
Prispevki se tudi indeksirajo z indeksom cen življenjskih potrebščin.
The financing of Harpa's operations
Od leta 2013 je celotni znesek posojila znašal 794 milijonov ISK s 5-odstotno obrestno mero in premijo v višini 200 bazičnih točk.
As previously noted, Harpa is fully owned by the Icelandic State and the City through Austurhöfn-TR ehf.
V tem sporazumu sta se država in mesto zavezala tudi k dodatnim začasnim letnim plačilom centru Harpa v višini 160 milijonov ISK letno v obdobju 2013–2016, iz katerih bi se najprej poplačal davek na nepremičnine centra Harpa, ki je bil veliko višji od pričakovanega [12].
The obligation of the State and the City are regulated by Article 13 of the Project agreement from 2006 [11].
Center Harpa pa je imel še druge nepredvidene stroške.
The annual payments of the State and the City are covered by their respective budgets.
Država in mesto mesečno dodelita sredstva za poplačilo posojilnih obveznosti centra Harpa.
According to the State budget for 2011 the annual state contribution was expected to amount to ISK 424,4 million.
Ker naj bi bil projekt samozadosten, mora dobiček pokriti vse stroške poslovanja.
For the year 2012 the expected amount to be contributed by the State was ISK 553,6 million.
Po navedbah islandskih organov so sredstva lastnikov zato namenjena le za kritje neodplačanih posojil [13].
The contributions are also indexed with the consumer price index.
Glede na predvideni izkaz poslovnega izida družbe Austurhöfn-TR ehf. za leto 2012 je bilo pričakovati, da bo imela družba znatno izgubo iz poslovanja, ki ustreza celotnemu negativnemu dobičku pred obrestmi, davki in amortizacijo (v nadaljnjem besedilu: EBITDA) v višini 406,5 milijona ISK.
In addition to the contribution provided for in the State and the City's budgets the government of Iceland and the City of Reykjavik have undertaken an obligation to grant a short term loan for the operation of Harpa until long term financing necessary to fully cover the cost of the project is completed.
Konferenčni del centra Harpa je leta 2012 posloval z negativnim EBITDA v višini 120 milijonov ISK, enako velja za „druge umetniške prireditve“ (negativni EBITDA v višini 131 milijonov ISK).
As from 2013 the total amount of the loan was ISK 794 million with an interest rate of 5 % and a 200 bp premium.
Predvideni izkaz poslovnega izida in analiza prihodkov za leto 2013 predvidevata tudi znatno izgubo iz poslovanja, in sicer skupni negativni EBITDA v višini približno 348 milijonov ISK, pri čemer je z izgubo posloval tako konferenčni kot „umetniški“ del centra Harpa [16].
The loan was to be repaid before 15 February 2013.
Razporeditev stroškov in ločitev računov
On 6 March 2013 the City, the State and Harpa Concert and Conference Centre ehf. signed an agreement stating that the bridge loan would be changed into share capital of Harpa, as no capital had previously been submitted to the company.
Glede na prvotni projektni sporazum naj bi se finančno ločile različne družbe, vključene v upravljanje centra Harpa, in vodili ločeni računi za različne dejavnosti:
In the same agreement the State and the City committed to additional temporary annual payments to Harpa at the amount of ISK 160 million a year in the years 2013-16 to cover firstly real estate taxes allocated to Harpa, as they turned out much higher than expected [12].
Zasebni partner bo vseskozi zagotavljal finančno ločevanje med družbo za nepremičnine, družbo za upravljanje, družbo Hringur in zasebnim partnerjem.
The State and the City allocate funds on a monthly basis in order to pay off loan obligations in connection with Harpa.
Zasebni partner bo vseskozi zagotavljal ustrezno finančno ločevanje, tj. ločeno vodenje poslovnih knjig, ločevanje med plačilom za delo ter drugim poslovanjem in dejavnostmi znotraj konferenčnega centra.
Since the project is meant to be self sustainable, the profits must cover all operational costs.
Zasebni partner mora kadar koli med trajanjem sporazuma na zahtevo stranke dokazati obstoj takšne finančne ločitve.
The funds from the owners are therefore, according to the Icelandic authorities, only meant to cover outstanding loans [13].
Dejavnosti centra Harpa so razvrščene v več kategorij stroškov:
On 16 April 2013 a new agreement (‘the 2013 Project Agreement’) was signed, replacing the Amended Project Agreement [14].
islandski simfonični orkester; 2. islandska opera; 3. druge umetniške prireditve; 4. konferenčni oddelek, 5. poslovanje; 6. prodaja vstopnic; 7. upravljanje prostorov;
According to the new Agreement the contribution of the City and State will continue to be an unconditional payment paid in monthly instalments at the same amount, ISK 595000000 each year, for a period of 35 years, starting from March 2011.
uprava.
When the annual amount has been adjusted according to the rise in the consumer price index as of March 2013, the amount payable each year is ISK 1023339932 [15].
Vse te kategorije stroškov zdaj spadajo pod družbo Harpa – tónlistar- og ráðstefnuhús ehf., pri čemer so prihodki in stroški posameznih kategorij v proračun vključeni pod ustrezno kategorijo.
According to the projected annual account of Austurhöfn-TR ehf. for the year 2012, the company was expected to sustain a significant operating loss corresponding to a total negative EBITDA of ISK 406,5 million.
Skupni stroški poslovanja, kot so plače, upravljanje stavbe (ogrevanje in elektrika) in upravni stroški, so razdeljeni po kategorijah glede na model razporeditve stroškov [17].
The conference part of Harpa was run at a negative EBITDA of ISK 120 million in 2012 and the same goes for ‘other art events’ (negative EBITDA of ISK 131 million).
Podrobnejši opis ukrepa je naveden v Odločbi Nadzornega organa št. 128/13/COL [18].
The projected annual accounts and earning analysis for the year 2013 also foresee a considerable operating loss, a total negative EBITDA of around ISK 348 million, with both the conference activities and ‘other art events’ operating at a loss [16].
OPIS RAZLOGOV ZA ZAČETEK FORMALNEGA POSTOPKA PREISKAVE
Cost allocation and the separation of accounts
Nadzorni organ je v Odločbi št. 128/13/COL predhodno ocenil, ali financiranje centra Harpa pomeni državno pomoč in ali je bila v tem primeru pomoč združljiva z določbami o državni pomoči iz Sporazuma EGP.
According to the original Project agreement, there was to be a financial separation between the different companies involved in the operation of Harpa and between the different operations and activities:
Po navedbah islandskih organov financiranje centra Harpa ne vključuje državne pomoči, saj je bilo ustrezno zagotovljeno, da se za različne dejavnosti koncertnega in konferenčnega dela vodijo ločeni računi.
The Private Partner will at all times ensure that there is financial separation between the Real Estate Company, the Operation Company, Hringur and the Private Partner.
V podporo tej trditvi so islandski organi predložili poročili dveh računovodskih podjetij o ločenosti računov družb, vključenih v upravljanje centra Harpa.
Each entity shall be managed and operated separately with regards to finances.
Islandski organi so predložili tudi analizo oblikovanja cen, v kateri so primerjali cene konferenčnih dvoran v Reykjaviku, ki so primerljive z vidika velikosti in zmogljivosti.
The Private Partner will at all times ensure that there is sufficient financial separation, i.e. separation in book-keeping, between the Paid for Work and other operations and activities within the CC.
Poleg tega so islandski organi trdili, da konferenčne poslovne dejavnosti pozitivno prispevajo k drugim dejavnostim v centru Harpa, katerih stroški bi bili precej višji, če navedenih konferenčnih poslovnih dejavnosti ne bi bilo.
The Private Partner shall at all times during the Term be able to demonstrate, upon request from the Client, that such financial separation exists.’
Kljub temu je Nadzorni organ v predhodnem mnenju menil, da financiranje centra Harpa vključuje državno pomoč v smislu člena 61(1) Sporazuma EGP.
The operations of Harpa are divided into several categories:
V Odločbi št. 128/13/COL so bili opredeljeni naslednji vidiki:
The Icelandic Symphony Orchestra, 2) The Icelandic Opera, 3) Other art events, 4) Conference department, 5) Operations, 6) Ticket sales, 7) Operating of facilities, 8) Management cost.
Nadzorni organ je sklenil, da so vključena državna sredstva v smislu člena 61 Sporazuma EGP, saj država in mesto skupaj pokrivata letni primanjkljaj delovanja centra Harpa tako, da vsako leto prispevata določen znesek iz svojih proračunov.
All these cost categories now fall under Harpa — tónlistar- og ráðstefnuhús ehf. and the revenue and costs attributed to each of these categories are included in the budget under the relevant category.
Nadzorni organ je menil, da tako gradnja kot upravljanje neke infrastrukture pomenita gospodarsko dejavnost samo po sebi, če se ta infrastruktura uporablja za zagotavljanje blaga ali storitev na trgu ali se bo za to uporabljala v prihodnje [19].
Common operational costs such as salary, housing (heating and electricity) and administrative costs are divided among the categories according to a cost allocation model [17].
Nekatere dejavnosti, ki potekajo v centru Harpa, predvsem konference, gledališke predstave, koncerti popularne glasbe itd., lahko pritegnejo veliko obiskovalcev, hkrati pa konkurirajo zasebnim konferenčnim centrom, gledališčem ali drugim glasbenim prizoriščem.
For a more detailed description of the measure, reference is made to the Authority's Decision No 128/13/COL [18].
Zato je Nadzorni organ sprejel predhodno mnenje, da se subjekti, vključeni v upravljanje centra Harpa, kolikor se ukvarjajo s poslovnimi dejavnostmi, štejejo za podjetja.
GROUNDS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
Poleg tega je Nadzorni organ menil, da javno financiranje gradnje centra Harpa pomeni gospodarsko prednost in s tem pomoč, saj projekt dejansko ne bi bil izveden, če tovrstnega financiranja ne bi bilo.
In Decision No 128/13/COL, the Authority assessed preliminarily whether the financing of Harpa constituted State aid and, if so, whether the aid was compatible with the State aid provisions of the EEA Agreement.
Menil je tudi, da imajo družbe, vključene v upravljanje centra Harpa, prednost tudi v obliki dobička, ki sta se mu država in mesto odpovedala, ker ne zahtevata donosnosti svoje naložbe v koncertno dvorano in konferenčni center, kolikor se te družbe ukvarjajo s poslovnimi dejavnostmi, na primer prirejanjem konferenc ali drugih umetniških prireditev.
According to the Icelandic authorities, the financing of Harpa does not involve State aid since it has been properly ensured that there are separate accounts for the different activities within the concert hall and conference centre.
Predhodna ocena Nadzornega organa je torej pokazala, da na nobeni ravni (gradnja, poslovanje in uporaba) ni mogoče izključiti selektivne gospodarske prednosti.
To support this claim the Icelandic authorities submitted reports by two accounting firms concerning the separation of accounts of the companies involved in the operation of Harpa.
Nadzorni organ je sklenil, da bi ukrepi lahko izkrivljali konkurenco.
The Icelandic authorities also submitted a pricing analysis where they compared the prices of comparable conference facilities in Reykjavik, based on size and capacity.
Ker je trg za prirejanje mednarodnih dogodkov, kot na primer konferenc in prireditev, odprt za konkurenco med ponudniki prizorišč in organizatorji prireditev, ki na splošno opravljajo dejavnosti, ki so predmet trgovine med državami EGP, se lahko predpostavlja, da gre za vpliv na trgovino.
Furthermore, the Icelandic authorities maintained that the conference business positively contributed towards other activities in Harpa and without the conference business, the costs other activities would have to carry would be considerably higher.
V tej zadevi je vpliv na trgovino med nekaterimi sosednjimi državami EGP še verjetnejši zaradi narave poslovnega sektorja konferenčnih dejavnosti [20].
However, in the preliminary view of the Authority, the financing of Harpa was considered to involve State aid within the meaning of Article 61(1) of the EEA Agreement.
Zato je predhodno mnenje Nadzornega organa, da bi ukrep lahko izkrivljal konkurenco in vplival na trgovino znotraj EGP.
The following aspects were identified in Decision No 128/13/COL:
Poleg tega je Nadzorni organ dvomil, da bi bilo državno pomoč mogoče šteti za združljivo s Sporazumom EGP.
The Authority concluded that since the Icelandic State and the City of Reykjavík together cover the annual deficit of the operation of Harpa by contributing a certain amount from their budgets, state resources within the meaning of Article 61 of the EEA Agreement are involved.
V skladu s členom 61(3)(c) Sporazuma EGP se pomoč za pospeševanje kulture in ohranjanje kulturne dediščine lahko šteje za združljivo z delovanjem Sporazuma EGP, kadar takšna pomoč ne škoduje trgovinskim pogojem in konkurenci v EGP v obsegu, ki je v nasprotju s skupnim interesom.
The Authority expressed its opinion that both the construction and operation of an infrastructure constitutes an economic activity if that infrastructure is, or will be, used to provide goods or services on the market [19].
Islandski organi so navedli, da je bil prvotni cilj zadevnega ukrepa pospeševanje kulture z gradnjo koncertne dvorane, v kateri bi lahko domovala tako islandski simfonični orkester kot islandska opera.
Some of the activities taking place in Harpa, notably conferences, theatre performances, popular music concerts etc., can attract a significant number of customers while they are in competition with private conference centres, theatres or other music venues.
Nadzorni organ je priznal, da bi se glede na kulturni namen prostorov za simfonični orkester in opero njihova gradnja in delovanje lahko štela za pomoč za pospeševanje kulture.
Therefore, the Authority took the preliminary view that the companies involved in the operation of Harpa, in so far as they engage in commercial activities, qualify as undertakings.
Nadzorni organ je tudi priznal, da bi se infrastruktura, kot je center Harpa, lahko uporabljala tudi za različne poslovne dejavnosti, na primer za restavracije, kavarne, prodajalne, konference in koncerte popularne glasbe.
Furthermore, the Authority considered that the public financing of the construction of Harpa would constitute an economic advantage and thus aid, since the project would admittedly not have been realised in the absence of such funding.
Vendar pa bi morali biti zaradi preprečevanja izkrivljanja konkurence vzpostavljeni zaščitni ukrepi, da med poslovnimi dejavnostmi in subvencioniranimi kulturnimi dejavnostmi ne bi prihajalo do navzkrižnega subvencioniranja.
Additionally, it considered that an advantage is conferred on the companies involved in the operation of Harpa in the form of foregone profits when the State and the City do not require a return on their investment in the concert hall and conference centre, in so far as those companies engage in commercial activities, such as the hosting of conferences or other art events.
Nadzorni organ je v predhodnem sklepu dvomil, da so islandski organi uvedli potrebne zaščitne ukrepe, s katerimi bi preprečili tovrstno navzkrižno subvencioniranje.
The preliminary assessment of the Authority was thus considered to show that a selective economic advantage could not be excluded at any level (construction, operation and use).
Posledično je Nadzorni organ po predhodni oceni dvomil, da bi se gradnja in delovanje centra Harpa lahko štela za združljiva v skladu s členom 61(3)(c) Sporazuma EGP.
Finally, the Authority concluded that the measures were liable to distort competition.
PRIPOMBE ISLANDSKIH ORGANOV
As the market for organising international events such as conferences and events is open to competition between venue providers and event organisers, which generally engage in activities which are subject to trade between EEA States, the effect on trade could be assumed.
Iz pripomb islandskih organov je bilo mogoče razbrati njihovo stališče, da financiranje centra Harpa ne vključuje državne pomoči, saj naj bi ustrezno zagotovili, da vodijo družbe ločene račune za različne dejavnosti centra Harpa [21].
In this case, the effect on trade between certain neighbouring EEA States is even more likely due to the nature of the conference industry [20].
Islandski organi ne oporekajo, da so finančni prispevki za center Harpa dodeljeni iz državnih sredstev in jih je mogoče pripisati državi.
Therefore, the Authority came to the preliminary view that the measure threatened to distort competition and affect trade within the EEA.
Vendar menijo, da centra Harpa ni mogoče šteti za podjetje v smislu člena 61(1) Sporazuma EGP.
Moreover, the Authority doubted that the State aid could be considered compatible with the EEA Agreement.
Po navedbah islandskih organov je center Harpa infrastruktura in kulturno prizorišče, namenjeno ohranjanju in pospeševanju kulture ter islandske dediščine, in se zato zanj ne more šteti, da zagotavlja blago in storitve na konkurenčnem trgu.
According to Article 61(3)(c) of the EEA Agreement, aid to promote culture and heritage conservation may be considered compatible with the functioning of the EEA Agreement, where such aid does not affect trading conditions and competition in the EEA to the extent that is contrary to the common interest.
Poleg tega islandski organi menijo, da pogoj glede gospodarske prednosti v tej zadevi ni izpolnjen, saj je bilo zagotovljeno, da se iz državnih sredstev financirajo le kulturne, ne pa poslovne dejavnosti centra Harpa.
The Icelandic authorities had stated that the primary objective of the measure in question was to promote culture through the construction of a concert hall that could house both the Icelandic Symphony Orchestra and the Icelandic Opera.
V zvezi z vplivom na konkurenco in trgovino med pogodbenicami so opozorili, da je treba upoštevati geografsko lego Islandije in da je malo verjetno, da bi občinstvo iz drugih držav, pogodbenic Sporazuma EGP, pripotovalo na Islandijo samo zaradi ogleda koncerta ali podobnih prireditev.
The Authority accepted that, given its cultural purpose, the construction and operation of a Symphony and Opera facility, could qualify as aid to promote culture.
Islandski organi poudarjajo, da splošno delovanje centra Harpa ni poslovne narave.
The Authority also accepted that an infrastructure such as Harpa could also be used to house various commercial activities such as restaurants, coffee shops, stores, conferences and popular concerts.
Po njihovem mnenju centra Harpa zasebno podjetje ne bi gradilo in ga ni mogoče primerjati z zasebno skupino podjetij.
However, in order not to distort competition, safeguards had to be put in place to ensure that there is no cross subsidisation between the commercial activities and the subsidised cultural activities.
Zato po njihovih navedbah dejstva jasno kažejo, da ima v tej zadevi načelo vlagatelja v tržnem gospodarstvu svoje omejitve.
The Authority came to the preliminary conclusion that it had doubts as to whether the Icelandic authorities had put the necessary safeguards in place to ensure that such cross subsidisation did not occur.
Islandski organi so po posvetovanju z direktorji centra Harpa predlagali, da se za preprečitev navzkrižnega subvencioniranja ne uporabi struktura, po kateri bi bile družbe ločene ali bi bila obvezna oddaja ponudb za konferenčne dejavnosti.
Consequently, following its preliminary assessment, the Authority had doubts whether the construction and operation of Harpa could be deemed compatible under Article 61(3)(c) of the EEA Agreement.
Prepričani so, da so drugi ukrepi primernejši in bodo povzročali manj težav pri poslovanju centra Harpa.
COMMENTS BY THE ICELANDIC AUTHORITIES
Torej ne glede na to, ali se državna sredstva, uporabljena za financiranje in delovanje centra Harpa, štejejo za državno pomoč, združljivo s pravili o državni pomoči, ali pa sploh ne gre za državno pomoč, se islandski organi strinjajo, da je treba uvesti ukrepe za zagotovitev, da nobena podpora ne bi neupravičeno izkrivljala konkurence na trgu prirejanja konferenc.
The comments of the Icelandic authorities reflected their view that the financing of the operation of Harpa does not involve State aid since they had have properly ensured that the companies keep separate accounts for the different activities within Harpa [21].
Islandski organi se strinjajo z Nadzornim organom, da je treba zagotoviti finančno neodvisnost konferenčnih dejavnosti od drugih dejavnosti centra Harpa in uvesti zaščitne ukrepe za preprečitev navzkrižnega subvencioniranja med obema vrstama dejavnosti.
The Icelandic authorities do not dispute that the financial contributions to Harpa are granted through state resources and are imputable to the State.
Za zagotovitev ustrezne delitve na poslovne in druge dejavnosti in za preprečitev kakršnega koli subvencioniranja prvih sta bila sprejeta dva glavna ukrepa:
However, they maintain that Harpa cannot be considered to be an undertaking within the meaning of Article 61(1) of the EEA Agreement.
Prvič, direktorji centra Harpa so uvedli novo programsko opremo za poslovanje in računovodstvo [22].
According to the Icelandic authorities, Harpa is an infrastructure and a culture venue that aims at preserving and promoting culture and Icelandic heritage, and therefore it cannot be seen as providing goods and services on a competitive market.
Družbi Harpa tónlistar- og ráðstefnuhús ehf. omogoča ustrezno ločevanje različnih dejavnosti, njihov računovodski sistem pa tesneje povezuje z upravljanjem projekta.
Furthermore, the Icelandic authorities are of the opinion that the condition regarding an economic advantage is not met in this case, as it has been ensured that the commercial part of Harpa is not financed through state resources which are only allocated to cultural activities.
Nov sistem vključuje veliko več funkcij za preglednost in analize.
Finally, with regard to the effect on competition and trade between the Contracting Parties, the Icelandic authorities note that the geographical position of Iceland must be kept in mind and that it is not likely that audiences from other states that are parties to the EEA Agreement will travel to Iceland specifically to attend concerts or similar events.
Ločitev računov v centru Harpa upošteva smernice iz Direktive 2006/111/ES o preglednosti finančnih odnosov med državami članicami in javnimi podjetji (v nadaljnjem besedilu: direktiva o preglednosti) [23].
The Icelandic authorities emphasize that the overall operations of Harpa are not of a commercial nature.
Posebni (ločeni) računi se vodijo za vse kulturne dejavnosti in najemnike ter za konferenčne dejavnosti, pri čemer je zagotovljeno, da se vodijo notranji računi, ki ustrezajo različnim dejavnostim.
According to them, Harpa would not have been created by a private undertaking and cannot be compared to a private group of undertakings.
Drugič, islandski organi so zagotovili, da se določen del stalnih in skupnih stroškov centra Harpa razporedi posameznemu delu dejavnosti glede na dejansko uporabo in poslovno dejavnost.