FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: The Qualifying Companies legislation was notified to the ‘Primarolo’ group established in accordance with paragraph H of the Code of Conduct for Business Taxation by the United Kingdom Government even before the publication of the Notice of 1998. At the time there was no indication that measures designated as harmful under the Code of Conduct for Business Taxation would be treated by the Commission as new, unnotified aid measures.
Polish: Prawodawstwo spółek typu „qualifying” zostało zgłoszone do tak zwanej grupy „Primarolo” utworzonej zgodnie z ust. H Kodeksu Postępowania dla Opodatkowania Podmiotów Gospodarczych przez rząd Wielkiej Brytanii nawet przed opublikowaniem obwieszczenia z 1998 r. W tamtym momencie nie istniały wskazania, że środki określone jako szkodliwe na mocy Kodeksu Postępowania dla Opodatkowania Podmiotów Gospodarczych zostaną potraktowane przez Komisję jako nowe, niezgłoszone środki pomocy.
Estonian: Abikõlblikke äriühinguid käsitlevatest õigusaktidest teatati niinimetatud Primarolo grupile, mille Ühendkuningriigi Valitsus lõi juba enne teatise avaldamist 1998. aastal vastavalt äriühingute maksustamise korral kohaldatava toimimisjuhendi punktile H. Sellel ajal ei olnud olemas fakte, mis oleksid viidanud sellele, et äriühingute maksustamise korral kohaldatava toimimisjuhendi alusel kahjulikeks nimetatavaid meetmeid võiks komisjon käsitleda uute teatamata abimeetmetena.
Lithuanian: Apie lengvatinių mokesčių bendrovių įstatymą buvo pranešta taip vadinamai „Primarolo“ grupei, kurią įsteigė Jungtinės Karalystės Vyriausybė, remdamasi Verslo apmokestinimo elgesio kodekso H pastraipa, dar prieš paskelbiant Pranešimą 1998 m. Tuo metu nebuvo ženklų, kad priemones, pavadintas žalingomis, remiantis Verslo apmokestinimo elgesio kodeksu, Komisija traktuos kaip naujas pagalbos priemones apie kurias nėra pranešta.
English: The United Kingdom supports the Government of Gibraltar's contention that the Qualifying Companies legislation should be treated as existing aid in accordance with Article 1(b)(v) of Regulation (EC) No 659/1999. In the 1970s and 1980s it was universally assumed that Member States’ sovereignty over fiscal issues was not limited by the State aid rules as far as entire corporate tax systems were concerned.
Estonian: Ühendkuningriik toetab Gibraltari Valitsuse väidet, et abikõlblikke äriühinguid käsitlevaid õigusakte tuleb käsitleda olemasoleva abimeetmena vastavalt määruse (EÜ) nr 659/1999 artikli 1 punkti b alapunktile v. 1970ndatel ja 1980ndatel aastatel eeldati üldiselt, et riigiabi eeskirjadega ei piirata liikmesriikide suveräänsust ettevõtte üldist tulumaksusüsteemi käsitlevates finantsküsimustes.
English: Since Gibraltar is not and never has been such an area, Article 87(3)(a) does not apply. In any event, it has not been argued that Gibraltar has a per capita gross domestic product below the threshold set in point 3.5 of the Commission's Guidelines on national regional aid.
Portuguese: Tendo em conta que Gibraltar não é, nem nunca foi uma região deste tipo, não se aplica o n.o 3, alínea a), do artigo 87.o De qualquer forma, não foi argumentado que o produto interno bruto por habitante de Gibraltar fosse inferior ao limiar definido no ponto 3.5 das orientações da Comissão relativas aos auxílios estatais com finalidade regional.
Estonian: Kuna Gibraltar ei ole käesoleval ajal ja ei ole olnud ka varem regionaalabikõlblik, ei saa tema puhul kohaldada artikli 87 lõike 3 punkti a. Ühelgi juhul ei ole väidetud, et Gibraltari sisemajanduse kogutoodang ühe elaniku kohta on madalam siseriiklikku regionaalabi käsitlevate komisjoni suuniste punktis 3.5 kehtestatud piirnormist.
English: The Qualifying Companies regime cannot be considered either to be a project of common European interest or to remedy a serious disturbance in the economy of a Member State, as referred to in Article 87(3)(b) of the Treaty. As the Government of Gibraltar has observed, the Commission and the Court of Justice interpret Article 87(3)(b) strictly as meaning that a serious disturbance must affect the whole economy of a Member State [31].
Estonian: Abikõlblike äriühingute režiimi ei saa käsitleda Euroopa ühiseid huve teeniva projektina ega ka ühe liikmesriigi majanduse tõsise häire kõrvaldamise vahendina, mida on märgitud asutamislepingu artikli 87 lõike 3 punktis b. Nagu märgib Gibraltari Valitsus, tõlgendavad komisjon ja kohus artikli 87 lõike 3 punkti b selles tähenduses, et tõsine häire peab hõlmama kogu liikmesriigi majandust.
English: By using its discretion to treat the Qualifying Companies legislation as new, illegal aid, the Commission has infringed the principle of proportionality. Such treatment has dramatic economic consequences.
Finnish: Gibraltarin hallituksen mukaan komissio loukkasi suhteellisuusperiaatetta ja käytti väärin harkintavaltaansa, kun se kohteli edellytykset täyttäviä yhtiöitä koskevaa lainsäädäntöä sääntöjenvastaisena uutena tukena.
English: Under Community law, when there is a choice between several courses of action, the least onerous must be followed. The disadvantages caused must not be disproportionate to the aims pursued.
Finnish: Yhteisön oikeuden mukaan silloin, kun on mahdollista valita useista tarkoituksenmukaisista toimenpiteistä, on valittava vähiten rajoittava vaihtoehto, eivätkä toimenpiteistä aiheutuvat haitat saa olla liian suuria tavoiteltuihin päämääriin nähden.
English: The recourse to Article 87(3)(a) of the Treaty cannot be restricted to areas where the standard of living is already low or where there is already serious unemployment. The principle of Article 87(3)(a) must also apply in the interest of preventing unemployment and poverty.
Finnish: Perustamissopimuksen 87 artiklan 3 kohdan a alakohdan soveltamista ei voida rajoittaa pelkästään niille alueille, joilla elintaso on jo poikkeuksellisen alhainen tai joilla vajaatyöllisyys on jo kehittynyt vakavaksi ongelmaksi, vaan 87 artiklan 3 kohdan a alakohdassa vahvistettua periaatetta on sovellettava myös työttömyyden ja köyhyyden ehkäisemiseen ennalta.
English: The Commission notes that the procedure under Articles 96 and 97 of the Treaty concerns differences between general provisions of Member States [28]. In contrast, the Qualifying Companies legislation is not such a general provision but a selective measure of narrow scope falling clearly within the scope of the State aid rules.
Finnish: Komissio huomauttaa, että perustamissopimuksen 96 ja 97 artiklan mukainen menettely koskee eroja jäsenvaltioiden yleisissä kansallisissa säännöksissä [28], Edellytykset täyttäviä yhtiöitä koskeva lainsäädäntö ei ole tällainen yleinen säännös, vaan se on soveltamisalaltaan suppea ja valikoiva toimenpide, johon on selvästi sovellettava valtiontukisääntöjä.
English: However, such considerations cannot, by themselves, preclude a recovery order. Nor can they relieve a Member State's authorities of the obligation to take the necessary steps to give full effect to a recovery order, since they become relevant only in the context of an examination of an individual case.
French: Cependant, ces considérations n'excluent pas, par elles-mêmes, une injonction de récupération pas plus qu'elles ne libèrent les autorités d'un État membre de l'obligation de prendre les mesures nécessaires pour donner effet à une injonction de récupération, étant donné qu'elles ne sont pertinentes que dans le contexte de l'examen d'un cas individuel.
Italian: Tuttavia, tali considerazioni non possono, in sé stesse, precludere una richiesta di restituzione, né possono sollevare le autorità di uno Stato membro dall’obbligo di adottare i provvedimenti necessari a rendere effettiva una richiesta di restituzione, in quanto diventano pertinenti solo nel contesto dell’esame di un caso singolo.
Portuguese: No entanto, tais considerações não podem, por si, impedir uma injunção de recuperação; não podem também isentar as autoridades de um Estado-Membro da obrigação de tomar as medidas necessárias para executar na íntegra uma injunção de recuperação, uma vez que se tornam relevantes apenas no quadro da análise de um caso individual.
English: Financial services 5
Dutch: Financiële diensten
Lithuanian: Finansinės paslaugos
English: The parallels that the Government of Gibraltar draws with measures adopted in response to the bovine spongiform encephalopathy (BSE) crisis in the United Kingdom are not relevant. The BSE crisis was considered to be an exceptional occurrence and accordingly these measures fell within the scope of Article 87(2)(b) of the Treaty.
Dutch: De parallellen die de regering van Gibraltar trekt met maatregelen die zijn genomen als reactie op de bovine spongiforme encefalopathie („BSE”)-crisis in het Verenigd Koninkrijk zijn niet relevant.
Lithuanian: Palyginimai, kuriuos Gibraltaro Vyriausybė daro, kalbėdama apie priemones, kurių imtasi dėl galvijų spongiforminės encefalopatijos („BSE“) krizės Jungtinėje Karalystėje, nėra tinkami.
English: The conditions for eligibility are largely identical. The substantive differences concern the determination of the annual tax due.
Lithuanian: Sąlygos tinkamumui yra beveik tokios pat. Esminiai skirtumai yra susiję su metinio mokesčio nustatymu.
English: The United Kingdom replied by letter dated 22 July 1999. The Commission requested further information on 23 May 2000 and a reminder was sent on 28 June 2000.
Polish: Wielka Brytania udzieliła odpowiedzi w formie pisma z dnia 22 lipca 1999 r. Komisja zażądała dalszych informacji w dniu 23 maja 2000 r., a w dniu 28 czerwca 2000 r. wysłane zostało upomnienie.
English: The United Kingdom replied on 3 July 2000. By letter dated 12 September 2000, the United Kingdom submitted information on the Exempt Companies regime (A/37430).
Polish: Wielka Brytania odpowiedziała w dniu 3 lipca 2000 r. Pismem z dnia 12 września 2000 r. Wielka Brytania przedstawiła informacje na temat systemu spółek typu „exempt” – zwolnionych od podatku (A/37430).
English: The definition of a Qualifying Company is set out in Gibraltar's Income Tax (Amendment) Ordinance of 14 July 1983. Detailed rules for the implementation of the Qualifying Company regime have been adopted by means of the Income Tax (Qualifying Companies) Rules of 22 September 1983; these rules together are referred to in this Decision as ‘the Qualifying Company legislation’.
Polish: Definicję spółki typu „qualifying” zawiera gibraltarska ustawa o podatku dochodowym (poprawka) z dnia 14 lipca 1983 r. Szczegółowe zasady wdrażania systemu spółki typu „qualifying” zostały przyjęte za pomocą zasad dotyczących podatku dochodowego (spółki typu „qualifying”) z dnia 22 września 1983 r.; zasady te zwane są zbiorowo w niniejszej decyzji jako prawodawstwo spółki typu „qualifying”.
English: The conformity of the legislation with Community law was never doubted by the Commission before February 1999. By analogy with the Defrenne case [12], this prolonged failure by the Commission to act gave rise to legitimate expectations on the part of Gibraltar.
Polish: Komisja nigdy nie wątpiła w zgodność prawodawstwa z prawem wspólnotowym do lutego 1999 r. Analogicznie do sprawy Defrenne [12], ten przedłużony brak działań ze strony Komisji stworzył podstawę dla uzasadnionych oczekiwań po stronie Gibraltaru.
English: Although the Commission and the Court of Justice of the European Communities have interpreted Article 87(3)(b) of the Treaty strictly as meaning that the disturbance in question must affect the whole economy of the Member State and not merely that of one of its regions or parts of its territory [13], there are grounds for applying the exemption under Article 87(3)(b) to Gibraltar. Unlike a region or territory of a Member State, Gibraltar is in every relevant way totally separated from the United Kingdom, notably in constitutional, political, legislative, economic, fiscal and geographical terms.
Portuguese: Embora a Comissão e o Tribunal de Justiça das Comunidades Europeias tenham dado ao n.o 3, alínea b), do artigo 87.o do Tratado a interpretação estrita de que a perturbação em questão deve afectar o conjunto da economia do Estado-Membro e não somente a de uma das suas regiões ou partes do seu território [13], existem fundamentos para aplicar a Gibraltar uma derrogação ao abrigo do n.o 3, alínea b), do artigo 87.o Contrariamente a uma região ou território de um Estado-Membro, Gibraltar encontra-se, em todos os aspectos relevantes, completamente separada do Reino Unido, designadamente a nível constitucional, político, legislativo, económico, fiscal e geográfico.
English: Whilst the Commission notes the Government of Gibraltar's argument that Gibraltar is separated from the United Kingdom in constitutional, political, legislative, economic, fiscal and geographic terms, this does not alter the fact that for the purposes of the State aid rules, Gibraltar forms part of the United Kingdom, regardless of the unique scope of Article 299(4) of the Treaty. In any event, there are other areas of the Community which are also characterised by varying types and degrees of separation from the Member State of which they form part.
Portuguese: Embora a Comissão registe o argumento do Governo de Gibraltar, de que Gibraltar está separada do Reino Unido em termos constitucionais, políticos, legislativos, económicos, fiscais e geográficos, tais circunstâncias não alteram o facto de, para efeitos das regras em matéria de auxílios estatais, Gibraltar fazer parte do Reino Unido, independentemente do âmbito singular do n.o 4 do artigo 299.o do Tratado.
English: None of these areas is treated as a Member State in its own right for the purposes of Article 87(3)(b). The parallels that the Government of Gibraltar draws with measures adopted in response to the bovine spongiform encephalopathy (BSE) crisis in the United Kingdom are not relevant.
Portuguese: De qualquer forma, existem outras regiões da Comunidade que se caracterizam, igualmente, por diferentes tipos e graus de separação relativamente ao Estado-Membro do qual fazem parte, e nenhuma destas regiões é tratada como um Estado-Membro de pleno direito, para efeitos do n.o 3, alínea b), do artigo 87.o Os paralelismos que o Governo de Gibraltar estabelece com as medidas adoptadas como resposta à crise da encefalopatia espongiforme bovina (EEB) no Reino Unido não são relevantes.
Swedish: Inget av dessa områden behandlas som en egen medlemsstat i den mening som avses i artikel 87.3 b. De jämförelser som Gibraltars regering gör med åtgärder som antogs som reaktion på BSE-krisen i Förenade kungariket är inte relevanta.
English: The Government of Gibraltar draws on the Defrenne case to support its argument that the delays both before and during the investigation into the Qualifying Companies regime have created legitimate expectations. However, the factual and legal situation in the Defrenne case were quite different.
Portuguese: O Governo de Gibraltar inspira-se no processo Defrenne para apoiar o seu argumento de que os atrasos ocorridos antes e durante a investigação relativa ao regime das empresas elegíveis criaram expectativas legítimas.
English: The Commission also notes that the Qualifying Companies legislation was modelled very closely on the Exempt Company legislation. The conditions for eligibility are largely identical.
Portuguese: A Comissão observa igualmente que a legislação relativa às empresas elegíveis se inspira, de perto, na legislação relativa às empresas isentas, sendo as condições de elegibilidade praticamente idênticas.
English: It is concluded that the Gibraltar Qualifying Companies regime constitutes State aid within the meaning of Article 87(1) of the Treaty and that none of the derogations provided for in Article 87(2) or Article 87(3) apply. It is also concluded that the United Kingdom has unlawfully implemented the scheme in question, in breach of Article 88(3) of the Treaty.
Portuguese: Conclui-se que o regime das empresas elegíveis de Gibraltar constitui uma medida de auxílio estatal, na acepção do n.o 1 do artigo 87.o do Tratado e que não é aplicável nenhuma das derrogações previstas nos n.os 2 e 3 do artigo 87.o Conclui-se, igualmente, que o Reino Unido aplicou de forma ilegal o regime em questão, em violação do n.o 3 do artigo 88.o do Tratado.
English: The legislation predates by 10 years the liberalisation of capital movements and by 15 years the clarification of the concept of State aid made by the Commission in its Notice on the application of the State aid rules to measures relating to direct business taxation [9] (hereinafter the Notice). The Qualifying Companies legislation was modelled on the Exempt Company legislation of 1967, which predates the accession of Gibraltar to the European Union in 1973.
Swedish: Lagstiftningen kom tio år före liberaliseringen av kapitalrörelser och femton år före kommissionens klarläggande av begreppet statligt stöd i dess meddelande om tillämpningen av reglerna om statligt stöd på åtgärder som omfattar direkt beskattning av företag [9] (nedan kallat ”meddelandet”) Bestämmelserna om kvalificerade företag är formulerade enligt mönster från bestämmelserna om undantagna företag, som kom till före Gibraltars anslutning till Europeiska unionen 1973.