Presence of State resources. HFF is exempted from the payment of a guarantee premium to the State Treasury otherwise applicable to all undertakings pursuant to Article 6 of Act No 121/1997. By exempting the HFF from paying a guarantee premium to it, the State foregoes revenues which would have normally to be paid to the State. The exem- ption therefore contains State resources. Similarly, to the extent HFF was originally liable to pay a guarantee premium, but later relieved of that obligation with retroactive effect, such ex post facto exemption would also imply a drain of State resources.
Presence of State resources. The support scheme is financed by the Norwegian State over the State budget. The measures in question are therefore granted by the State through State resources.
Presence of State resources. 4.2.1. Measure 1: the PSO contracts
Presence of State resources. The measure must be granted by the State or through State resources. The grants awarded under the Unpaid R&D Labour Scheme are financed by the Ministry of Trade and Industry and are therefore financed by the State. Moreover, with respect to the exemption of grants from corporate tax, a tax exemption means that the State foregoes tax revenue and a loss of tax revenue is equivalent to consumption of State resources in the form of fiscal expenditure (47).
Presence of State resources. (i) Restructuring and other reorganization measures
(ii) The contribution of capital and assets (i.e. machinery, real estate and contracts)
(2) See point 2 of Section 3 of the State Aid Guidelines regarding State aid measures on direct business taxation.
(3) Decision No 318/05/COL.
(4) Decision No 318/05//COL.
(5) Commission Directive 80/723/EEC. The Directive is incorporated into the EEA Agreement by means of Article 1 of Xxxxx XX.
(6) See for example Commission Decision 2006/741/EC of 20 October 2004 on State aid implemented by Germany for Landesbank Schleswig-Holstein — Girozentrale, now HSH Nordbank AG (OJ L 307, 7.11.2006, p. 134).
(iii) Transfer of transitional contracts
(iv) Document duty and registration fee
A loss of tax revenue is equivalent to consumption of State resources in the form of fiscal expenditure. Such State support may be provided just as much through tax provisions of a legis- lative nature as through the practices of the tax authorities. By virtue of its exemption from paying document duty and regist- ration fee Mesta AS has kept the sums corresponding to the payment of the relevant duty and fee otherwise payable to the Norwegian authorities. As the State is therefore foregoing revenue the exemption involves the transfer of State resources. This is in line with the Authority's conclusion in the Entra case adopted on 14 December 2005 (1).
Presence of State resources. The contested funding consisting of a direct grant allocated in the context of the Revised National Budget, or of monies disbursed by the local authorities, these monies were granted by the State or through State resources.
Presence of State resources. For the measure to constitute aid, it must be granted by the State or through State resources. State resources include all resources of the public sector, including resources of intra-State entities (decentralised, federated, regional or other), see the Authority’s Guidelines on the notion of state aid (‘NoA’) (19).
Presence of State resources. The measure must be granted by the State or through State resources. Municipal resources are State resources for the purposes of Article 61(1).
Presence of State resources. It is clear that the capitalisation measures are financed through State resources provided by the Icelandic Treasury. State resources are also present in the provision of liquidity to the bank as part of the compen sation for taking over the deposit liabilities of SPRON and otherwise. The primary intention of the statement made by the Icelandic authorities safeguarding domestic deposits was to reassure deposit holders and to stop widespread run on deposits in the (old) banks. The deposit guarantee was implemented in practice through the use of powers under the Emergency Act to change the priority of deposit holders in bankruptcy proceedings and by transferring the liabilities for deposits to the newly established banks, which were initially fully capitalised by the State. According to statements made by the Icelandic authorities, however, a full guarantee of all deposits in Icelandic banks remains in place. The Authority wishes to further investigate whether the notice issued (and subsequent references to it) was a precise, firm, unconditional and legally binding statement such as to involve a commitment of State resources (1).
Presence of State resources. The aid measure must be granted by the State or through State resources.
(1) This regime provides exemption from corporate tax for so-called ”ideal organisations”.
(2) Norsk FilmStudio AS and Norsk Film AS merged in 2001, Norsk Film AS is now called Filmparken AS. Norsk FilmStudio AS was founded in 2005 as a subsidiary of Filmparken AS. Filmparken AS and Norsk FilmStudio AS are now subject to normal corporate taxation rules. T h e p a y m e n t o f t h e y e a r l y g r a n t s a n d o f N O K 3 6 0 0 0 0 0 0 f o r i n f r a s t r u c t u r e The grants made until 2006 were paid by the Norwegian State. The yearly grants were paid by the Ministry of Culture and Church Affairs and the NOK 36 000 000 grant was paid from the State budget’s section for grants to national cultural buildings. The Authority therefore considers that the condition that State resources must be involved is met. T h e f a v o u r a b l e t a x r e g i m e Norsk Film AS and its subsidiary Norsk FilmStudio AS were granted a tax exemption for the years 1995 to 2001. In a letter dated 18 mars 1996, the Bærum Tax Office granted the tax exemption for the fiscal year 1995 on the proviso that a possible profit should be used in full to achieve the purpose of the company within the framework of being a non-profit company. ScanCam AS (the subsidiary renting cameras) was given a tax exemption from 1998–2001 on the same grounds. As a result of the favourable tax regime, the State renounces tax revenue which it would normally have received from the undertakings concerned. The absence of these funds represents a burden on state resources from charges that are normally borne from the budgets of the undertakings concerned (1).
A loss of tax revenue is equivalent to the consumption of State resources in the form of fiscal expenditure.