FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: This view has been called into question by various interested parties even though they were not invited in the decision of 19 March 2003 to comment on this aspect of the programme act. The Commission intends to deal with this aspect of the programme act in another decision on the basis of a more thorough examination of the impact of the programme act on the Belgian towage sector. (120) In light of the observations submitted by the various interested parties and comments from the Belgian authorities, the Commission will consecutively consider the seven points in respect of which it initiated the formal investigation procedure on 19 March 2003.
Greek: Υπό το φως των παρατηρήσεων που διαβιβάσθηκαν από τα διάφορα ενδιαφερόμενα μέρη και των σχολίων που διατυπώθηκαν από τις βελγικές αρχές, η Επιτροπή εξετάζει, το ένα κατόπιν του άλλου, τα επτά σημεία έναντι των οποίων κίνησε, στις 19 Μαρτίου 2003, την επίσημη διαδικασία εξέτασης.
English: With regard to ancillary and temporary activities ‘carried out by the company in order to make full use of the personnel and assets assigned to the company’s principal activity, to the extent that these activities are minimal compared with that principal activity’, the Commission notes that the Belgian authorities have not furnished any arguments to show that such activities were indispensable or intrinsically linked with maritime transport activities. Nor have they specified within what limits and under what conditions certain activities which because of their particular nature are not eligible could be covered by the flat-rate taxation scheme.
Italian: In ordine alle attività connesse e temporanee che la società intraprende per utilizzare appieno il personale e i cespiti utilizzati per il «core business» della società e nella misura in cui tali attività restino marginali rispetto a quest’ultimo, la Commissione rileva che le autorità belghe non hanno fornito argomenti a dimostrazione del fatto che tali attività risultano indispensabili o intrinsecamente legate alle attività di trasporto marittimo, né hanno precisato entro quali limiti e a quali condizioni talune attività, per loro natura non ammissibili, potessero essere ricomprese nell’area dell’imposizione forfettaria.
Greek: Όσον αφορά τις παράπλευρες και προσωρινές δραστηριότητες, «τις οποίες αναλαμβάνει η εταιρεία, προκειμένου να χρησιμοποιήσει πλήρως το προσωπικό και το ενεργητικό που διατίθενται για το κύριο έργο της εταιρείας, και εφόσον οι εν λόγω δραστηριότητες είναι ελάχιστες σε σύγκριση με αυτό το κύριο έργο», η Επιτροπή σημειώνει ότι οι βελγικές αρχές δεν προέβαλαν επιχειρήματα που να καταδεικνύουν ότι αυτού του είδους οι δραστηριότητες είναι απαραίτητες ή αναπόσπαστες από τις δραστηριότητες θαλάσσιων μεταφορών, ούτε αποσαφήνισαν μέχρι ποιο όριο και υπό ποιες προϋποθέσεις ορισμένες δραστηριότητες, εκ φύσεως μη επιλέξιμες, μπορούν να ενταχθούν στο πλαίσιο της κατ’ αποκοπήν φορολόγησης.
Latvian: Kas attiecas uz papildu un īslaicīgām darbībām, “kuras uzņēmums veic, lai pilnībā izmantotu personālu un aktīvus, kas paredzēti uzņēmuma galvenās funkcijas nodrošināšanai, ja tās ir minimālas, salīdzinot ar šo galveno funkciju”, Komisija atzīmē, ka Beļģijas varas iestādes nav sniegušas argumentus, kas pārliecinātu, ka šādas darbības ir nepieciešamas vai nesaraujami saistītas ar jūras transporta darbībām, kā arī nav precizējušas, kādos ietvaros un ar kādiem nosacījumiem zināmas, pēc sava rakstura neattiecināmas darbības varēja šajā sakarā iekļaut pie nodokļu atlaižu režīmā minētajām.
English: It takes the view that aid to maritime transport should not lead to distortion of intra-Community competition in the towage sector. The Federation points out that the competitiveness of Europe's ports depends to a large extent on towage costs.
Spanish: Esta Federación opina que las ayudas al transporte marítimo no deben conducir a distorsiones de competencia intracomunitarias en el sector del remolcado, y señala que la competitividad de las diferentes plazas portuarias de Europa depende, en una medida significativa, de los gastos de remolcado.
English: 0,24 (42) Accordingly, by letter of 30 October 2002 the Commission asked Belgium to provide all the information and arguments that may justify the EUR 0,05 rate for ships over 40000 tonnes, bearing in mind that the rates which the Commission had previously accepted for recent flat-rate taxation schemes in other Member States range from EUR 0,20 to EUR 0,25 for the highest tonnages.
Estonian: Oma 30. oktoobri 2002. aasta kirjas palus komisjon Belgial esitada kogu teave ja selgitused, mis põhjendavad 0,05 euro suurust maksumäära tonnaažiga üle 40000 tonni laevade puhul, võttes arvesse, et komisjoni poolt varasemalt kinnitatud kindla maksumääraga skeemide korral teistes liikmesriikides jäävad maksumäärad kõige suurema tonnaažiga laevade puhul vahemikku 0,20–0,25 eurot.
English: Finally, the flat-rate taxation scheme for persons managing ships on behalf of third parties is specific, like that for shipowners. It is therefore aid within the meaning of Article 87(1) of the Treaty.
Estonian: Mis puudutab kolmanda isiku nimel tegutsevaid laevahaldureid, samuti aga ka reederitele kohaldatavat kindla maksumääraga skeemi, siis ka nende puhul on tegemist abimeetmetega asutamislepingu artikli 87 lõike 1 tähenduses.
English: The aim of the guidelines is above all to strengthen the Community fleet and thereby create employment in the Community as well as ensuring that ships are subject to Community rules with regard to safety. It is obvious that this objective is already met by a ship which already flies the flag of one of the Member States.
Estonian: Selline tingimus võimaldab tegelikult saavutada ühenduse suunistes väljendatud eesmärki, mis seisneb ühenduse reederitele kuuluvate ja kolmandate riikide lipu all registreeritud laevade tagasitoomist ühenduse laevaregistritesse, vältides seejuures ühendusesisese kaubanduse kahjustamist.
English: In order to ensure that the introduction of the EUR 0,05 rate does not lead to reflagging within the Community, the Commission deems it necessary to impose on ships coming from registers of third countries a minimum period of five years during which a ship reflagged to the Belgian flag must have been previously registered under a non-Community flag. Such a condition would make it possible to attain the objective laid down in the Community guidelines to transfer ships controlled by Community shipowners and registered under the flag of a third country to Community ships' registers without running the risk of adversely affecting intra-Community trade. (125) Accordingly, the Commission considers the introduction of a EUR 0,05 rate per tranche of 100 tonnes above 40000 tonnes, such as provided for in Article 119(1) of the programme act of 2 August 2002, as compatible with the common market provided that the ships concerned are new or else have been registered for at least the last five years under a non-Community flag. If this condition is not met, the Commission considers the measure incompatible with the common market. If no such guarantees can be given, there is a significant risk that the aforementioned rate of EUR 0,05 leads to distortion of competition in intra-Community trade.
Estonian: Selliste tagatiste puudumisel tekib oluline oht, et nimetatud 0,05 euro suurune maksumäär võib tuua kaasa konkurentsi moonutamist ühendusesisese kaubanduse raames.
English: Under the current Belgian scheme, the charges made for registering a mortgage (in addition to a number of very limited fixed duties) are, on the one hand, a 0,052 % fee payable to the registrar of mortgages and, on the other hand, a 0,5 % registration duty payable on the amount of the mortgage. According to the Belgian authorities, this latter duty is a disincentive for registering ships under the Belgian flag.
Hungarian: A jelenlegi belga rendszerben a jelzálogbejegyzés (néhány konkrétan meghatározott fix illetéken kívül), egyrészt a jelzálogletétes mintegy 0,052 %-os díjából, másrészt a jelzálog összegének 0,5 %-áig terjedő bejegyzési illetékből áll. A belga hatóságok szerint természetesen ez utóbbi illeték teszi a belga lobogó alá való bejegyzést aránylag kedvezőtlenné.
English: Lower House of the Dutch Parliament, Parliamentary Year 1995 to 1996, 24482, No 3. Unofficial translation made by the Belgian administration of the passage in the Dutch explanatory memorandum [and here translated into English from the Dutch original]: ‘For the purposes of this article, profits from maritime shipping includes profits made in activities directly connected with the operation of the abovementioned ships. These activities include loading and unloading under the shipowner's own management and ship brokerage activities carried out under his own management. Such directly connected activities come under the scheme only to the extent that they are performed for the ships operated by the taxpayer. Moreover, directly connected activities also include the disposal of assets used by the taxpayer in the course of operation. This concerns not only ships operated by the taxpayer but, for instance, also buildings in which management takes place and the company’s assets used for loading and unloading ships.’
Hungarian: A Bizottság 1996. március 20-i határozata, N 738/1995 eset.
English: Once shipping companies have opted for this flat-rate taxation scheme, they remain subject to it for a period of 10 years. At the end of this period, the scheme is tacitly renewed for another 10-year period except if the company concerned has served prior notice of its wish to leave the scheme.
Italian: Le compagnie marittime, una volta che abbiano optato per questo regime d’imposizione forfettaria, vi restano soggette per un periodo di dieci anni, al termine del quale il regime è rinnovato tacitamente per un nuovo decennio, a meno che l’impresa interessata non notifichi in precedenza la volontà di rinunciarvi.
English: In its decision of 19 March 2003, however, the Commission expressed its concern that the introduction of such a low rate would encourage some non-Belgian shipowners to transfer their ships from a Community register to the Belgian register. Consequently, the Commission considers that this rate may thus lead to a distortion of competition within the Community.
Italian: Nella decisione del 19 marzo 2003, la Commissione aveva però espresso il timore che l’introduzione di un’aliquota così bassa potesse incoraggiare taluni armatori non belgi a trasferire le loro navi da un registro comunitario al registro belga.
English: Only maritime shipping companies are covered by the Community guidelines [21]. It would appear that Belgium would be the first Member State wishing to apply a flat-rate taxation scheme to subcontractors of maritime transport companies.
Italian: Poiché soltanto le imprese di trasporto marittimo sono contemplate dagli orientamenti comunitari [21]., il Belgio risulterebbe il primo Stato membro che intende applicare un sistema di imposizione forfettaria a subfornitori di imprese di trasporto marittimo.
English: According to the Belgian authorities, the accelerated depreciation scheme was set up in 1951 and has already undergone several amendments, most recently in 1996. The scheme therefore dates back to before the signing of the Treaty.
Italian: Secondo le autorità belghe, il regime di ammortamento accelerato, instaurato nel 1951, è stato più volte modificato, l’ultima volta nel 1996.
Polish: Według władz belgijskich, system przyspieszonej amortyzacji został wprowadzony w 1951 r. i uległ już licznym zmianom, ostatnia miała miejsce w 1996 r. System ten pochodzi więc z okresu poprzedzającego podpisanie Traktatu.
Lithuanian: Belgijos institucijų teigimu, greitesnio skolos išmokėjimo sistema buvo įvesta 1951 m. ir kelis kartus jau buvo iš dalies keičiama, paskutinį kartą – 1996 m. Taigi ši sistema pradėta taikyti prieš pasirašant Sutartį.
English: Aid for the maritime sector should be examined in particular in the light of the Community guidelines on State aid for maritime transport. These guidelines describe schemes for State aid that may be introduced to promote the interests of maritime transport in the Community in the pursuit of general objectives such as:
Italian: Gli aiuti a favore delle imprese del settore marittimo devono in particolare essere esaminate alla luce degli orientamenti comunitari in materia di aiuti di Stato al trasporto marittimo, i quali individuano i regimi di aiuti pubblici che possano essere istituiti a sostegno degli interessi marittimi della Comunità nel perseguimento di obiettivi generali, quali ad esempio:
English: Advertising and marketing should be covered by the flat-rate taxation scheme if they entail costs connected with maritime transport (expenditure on advertising and marketing for the shipping company’s own activities). This is because in this case advertising and marketing are eligible activities in that they do not generate income for the shipping company.
Italian: Quando rappresentano oneri connessi al trasporto marittimo (spese di pubblicità e di marketing a favore di attività proprie della compagnia), la pubblicità e il marketing devono rientrare nell’ambito del regime di imposizione forfettaria; infatti, le attività di pubblicità e di marketing, nel caso in esame, costituiscono attività ammissibili nel senso che non sono generatrici di reddito per la compagnia marittima.
English: However, this does not apply in respect of capital gains on office buildings which because of their very nature are not intended to be used for maritime transport. The fact is that such assets can be used by any other type of company.
Italian: Per contro, lo stesso non avviene per le plusvalenze realizzate su immobili amministrativi i quali, per loro natura, non sono destinati al trasporto marittimo, trattandosi di beni patrimoniali che possono essere utilizzati da imprese di qualsiasi tipo.
English: The Commission notes that the Community guidelines do not prohibit accelerated depreciation for maritime transport. However, the scheme in question is ‘existing aid’ within the meaning of Article 1(b) of Regulation (EC) No 659/1999.
Italian: La Commissione rileva che gli orientamenti comunitari non vietano gli ammortamenti accelerati a favore del trasporto marittimo, ma ritiene, invece, che il regime in questione costituisca una misura esistente ai sensi dell’articolo 1, lettera b), del regolamento (CE) n. 659/1999.
English: The person managing a ship on behalf of third parties provides a service to the shipping company or the shipowner: he does not conclude any transport contract with a shipper. His activity can therefore not be treated as a transport service.
Italian: Il gestore per conto terzi offre un servizio all’armatore o al proprietario di una nave: infatti, non conclude alcun contratto di trasporto con uno spedizioniere, ragion per cui la sua attività non può essere assimilata ad una prestazione di trasporto.
English: Commission decision of 11 December 2002, case N 504/02. See in particular point 29.
Italian: Decisione della Commissione dell’11 dicembre 2002, caso N 504/02, in particolare il punto 29.
English: Commission decision of 16 October 2002, case N 195/02. See in particular section 2.8.2.
Italian: Decisione della Commissione del 16 ottobre 2002, caso N 195/02, in particolare il punto 2.8.2.
English: Commission decision of 13 May 2003, case N 737/02. See in particular point 26.
Italian: Decisione della Commissione del 13 maggio 2003, caso N 737/02, in particolare il punto 26.
English: With regard to the tax deduction for newer ships (50 % for ships less than five years old and 25 % for those between five and ten years old), the Union Royale stresses that it is primarily intended to promote young fleets with safer and more environmentally friendly ships. It adds that these reductions may also contribute to maintaining attractive and high-quality jobs in the maritime sector and on shore and maintaining maritime know-how in Europe.
Latvian: Kas attiecas uz nodokļu samazinājumu jauniem kuģiem (50 % kuģu, kas jaunāki par 5 gadiem un 25 % kuģu vecumā no 5 līdz 10 gadiem) Karaliskā apvienība uzsver, ka tā galvenais mērķis ir atbalstīt jaunās flotes ar drošākiem un ekoloģiski tīrākiem kuģiem, atzīmējot, ka šāds samazinājums arī veicinātu pievilcīgāku un kvalitatīvāku darba vietu piedāvājumu jūras kuģniecības sektorā un uz sauszemes, kā arī kuģošanas prasmju saglabāšanu Eiropā.
English: Moreover, the Commission notes that it was already established in the decision of 19 March 2003 that it is tantamount to aid within the meaning of Article 87(1) of the Treaty. In fact, the Belgian authorities have not disputed this evaluation in the comments they submitted on the said decision.
Polish: Ponadto, Komisja przypomina, że charakter pomocy państwa w rozumieniu art. 87 ust. 1 Traktatu został zweryfikowany w decyzji z dnia 19 marca 2003 r. Władze belgijskie nie podważyły tej oceny w komentarzach do wspomnianej decyzji, przekazanych Komisji.
English: Consequently, for all the measures examined, the Commission used the Community guidelines in force, i.e. those published on 17 January 2004 [32], to investigate whether the various planned fiscal measures are compatible. Be that as it may, the new guidelines do not differ greatly from the former with regard to aid measures relating to corporation tax [33], except as regards the treatment of persons managing ships on behalf of third parties.
Polish: Komisja przystąpiła więc do analizy zgodności poszczególnych, przewidywanych środków fiskalnych odnośnie do wszystkich środków analizowanych na podstawie obowiązujących wytycznych Wspólnoty, to znaczy wytycznych opublikowanych dnia 17 stycznia 2004 r. [32] Należy jednak dodać, że nowe wytyczne w kwestii środków pomocowych związanych z podatkami od osób prawnych [33], nie różnią się znacznie od poprzednich, poza kwestiami dotyczącymi zarządzających statkami w imieniu osób trzecich.
English: First of all, the Commission notes that the activities in respect of which the formal investigation procedure was instituted come from a list provided by the Belgian authorities in their reply to the Commission of 5 December 2002. As the Belgian authorities pointed out in their letter of 7 May 2003, Belgium took as the basis for this indicative list the OECD model tax convention on income and on capital and the tonnage tax schemes established by the Netherlands and the United Kingdom.
Polish: Przede wszystkim Komisja zauważa, że rodzaje działalności będące przedmiotem wszczęcia formalnej procedury dochodzenia pochodzą z listy dostarczonej przez władze belgijskie w odpowiedzi skierowanej do Komisji z dnia 5 grudnia 2002 r. Władze belgijskie zaznaczyły w swoim piśmie z dnia 7 maja 2003 r., że Belgia przy sporządzaniu wspomnianej listy oparła się na Modelowej konwencji w zakresie podatków od dochodu i od majątku oraz na systemach podatku tonażowego wprowadzonych w Niderlandach i Zjednoczonym Królestwie.
English: Luxembourg 3
Portuguese: Luxemburgo
English: This example also shows that if the manager were subject to the flat-rate taxation scheme at the same rates as those applicable to the shipowner, his flat-rate tax would be significantly higher than that which he would have had to pay under the normal corporation tax scheme. The Commission is of the opinion that if this claim can be substantiated in a more detailed study on the relation between the respective turnovers of these two professions in respect of equalivalentships, it could in fact be logical to apply lower tax rates to managers than to shipowners.
Slovak: Samotný tento príklad ukazuje, že ak by sa mal správca podrobiť rovnakému programu paušálneho zdanenia s rovnakými sadzbami ako tie, čo sa vzťahujú na rejdára, jeho paušálna daň by bola výrazne vyššia ako daň, ktorú by znášal v normálnom programe zdanenia ziskov spoločnosti, Komisia je toho názoru, že ak by toto zistenie mohlo byť podopreté podrobnejšou štúdiou o pomere medzi jednotlivými obratmi týchto dvoch predmetných povolaní pri ekvivalentných lodiach, skutočne by sa mohlo ukázať ako logické, aby mali správcovia nižšiu sadzbu zdanenia ako tú, ktorá sa vzťahuje na vlastníkov lodí.
English: The Commission considers incompatible with the common market the plan of the Belgian authorities to apply the special EUR 0,05 rate for ships over 40000 tonnes also to ships already flying the flag of a Member State. The aim of the guidelines is above all to strengthen the Community fleet and thereby create employment in the Community as well as ensuring that ships are subject to Community rules with regard to safety.
Swedish: Riktlinjerna går i första hand ut på att förstärka gemenskapsflottan och därigenom skapa arbetstillfällen i gemenskapen och samtidigt bland annat se till att fartygen omfattas av gemenskapens säkerhetsbestämmelser.
English: Such a condition would make it possible to attain the objective laid down in the Community guidelines to transfer ships controlled by Community shipowners and registered under the flag of a third country to Community ships' registers without running the risk of adversely affecting intra-Community trade. (125) Accordingly, the Commission considers the introduction of a EUR 0,05 rate per tranche of 100 tonnes above 40000 tonnes, such as provided for in Article 119(1) of the programme act of 2 August 2002, as compatible with the common market provided that the ships concerned are new or else have been registered for at least the last five years under a non-Community flag.
Swedish: Om detta villkor inte är uppfyllt anser kommissionen att åtgärden är oförenlig med den inre marknaden.
English: If this condition is not met, the Commission considers the measure incompatible with the common market. If no such guarantees can be given, there is a significant risk that the aforementioned rate of EUR 0,05 leads to distortion of competition in intra-Community trade.
Swedish: Utan sådana garantier är risken nämligen mycket stor att tariffen på 0,05 euro medför konkurrenssnedvridningar i handeln mellan medlemsstaterna.