FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: See, for example, Joined cases C-278/92, C-279/92 and C-280/92 Spain v Commission [1994] ECR I-4103.
French: Voir, par exemple, affaires jointes C-278/92, C-279/92 et C-280/92, Espagne contre Commission, Rec. 1994, p. I-4103.
German: Siehe auch verbundene Rechtssachen C-278/92, C-279/92 und C-280/92: Spanien/Kommission, Slg. 1994, I-4103.
Spanish: Véanse, por ejemplo, los asuntos acumulados C-278/92, C-279/92 y C-280/92: España/Comisión, Rec. 1994, p. I-4103.
Italian: Cfr., per esempio, cause riunite C-278/92, C-279/92 e C-280/92 Spagna/Commissione, Racc. 1994, pag. I-4103.
Portuguese: Ver, por exemplo, processos apensos C-278/92, C-279/92 e C-280/92 Espanha/Comissão, Col. 1994, p. I-4103.
Dutch: Zie bijvoorbeeld de gevoegde zaken C-278/92, C-279/92 en C-280/92 (Spanje/Commissie), Jurisprudentie 1994, blz. I-4103.
Danish: Jf. f.eks. forenede sager C-278/92, C-279/92 og C-280/92, Spanien mod Kommissionen, Sml. 1994 I, s. 4103.
Swedish: Se till exempel förenade målen C-278/92, C-279/92 och C-280/92, Spanien mot kommissionen, Rec. 1994, s. I-4103.
Finnish: Ks. esim. yhdistetyt asiat C-278/92, C-279/92 ja C-280/92, Espanja v. komissio (Kok. 1994, s. I-4103).
Greek: Βλέπε, ενδεικτικά, απόφαση του Δικαστηρίου στις συνεκδικασθείσες υποθέσεις C-278/92, C-279/92 και C-280/92, Ισπανία κατά Επιτροπής, Συλλογή 1994, σ. I-4103.
Czech: Viz například spojené věci C-278/92, C-279/92 a C-280/92 Španělsko v. Komise. Sb. rozh. 1994, s. I-4103.
Slovak: Pozri napríklad spojené súdne prípady C-278/92, C-279/92 a C-280/92 Španielsko vs. Komisia (1994) Zb. súd. rozh. ESD, s. I-4103.
Polish: Patrz: na przykład, połączone sprawy C-278/92, C-279/92 i C-280/92 Hiszpania przeciwko Komisji, Zb.Orz. 1994, str. I-4103.
Hungarian: Lásd például a C-278/92, C-279/92 és C-280/92 sz. egyesített ügyeket, Spanyolország kontra Bizottság [1994] ECR I-4103.
Slovenian: Glej npr. združene primere C-278/92, C-279/92 in C-280/92, Španija proti Komisiji, [1994] ECR I-4103.
Estonian: Vt näiteks liidetud kohtuasjad C-278/92, C-279/92 ja C-280/92 Hispaania v komisjon [1994] ECR I-4103.
Latvian: Sk., piemēram, apvienotās lietas C-278/92, C-279/92 un C-280/92 Spānija/Komisija [1994] ECR I-4103.
Lithuanian: Žr., pavyzdžiui, sujungtas bylas C-278/92, C-279/92 ir C-280/92: Ispanija prieš Komisiją, 1994, p. I-4103.
English: See for example case C-24/95 Rheinland Pfalz v Alcan, [1997] ECR I-1591.
French: Voir, par exemple, affaire C-24/95, Rheinland Pfalz contre Alcan, Rec. 1997, p. I-1591.
German: Siehe auch Rechtssache C-24/95: Rheinland-Pfalz/Alcan, Slg. 1997, I-1591.
Spanish: Véase, por ejemplo, el asunto C-24/95: Rheinland-Pfalz/Alcan, Rec. 1997, p. I-1591.
Italian: Cfr., per esempio, cause C-24/95 Renania-Palatinato/Alcan, Racc. 1997, pag. I-1591.
Portuguese: Ver, por exemplo, processo C-24/95 Rheinland Pfalz/Alcan, Col. 1997, p. I-1591.
Dutch: Zie bijvoorbeeld zaak C-24/95 (Rheinland Pfalz/Alcan), Jurisprudentie 1997, blz. I-1591.
Danish: Jf. f.eks. sag C-24/95, Rheinland-Pfalz mod Alcan, Sml. 1997 I, s. 1591.
Swedish: Se till exempel mål C-24/95, Rheinland Pfalz mot Alcan, REG 1997, s. I-1591.
Finnish: Ks. esim. asia C-24/95, Rheinland-Pfalz v. Alcan (Kok. 1997, s. I-1591).
Greek: Βλέπε, ενδεικτικά, απόφαση του Δικαστηρίου στην υπόθεση C-24/95, Rheinland Pfalz κατά Alcan, Συλλογή 1997, σ. I-1591.
Czech: Viz například věc C-24/95 Porýní Falc v. Alcan, Sb. rozh. 1997, s. I-1591.
Slovak: Pozri napríklad súdny prípad C-24/95 Rheinland Pfalz vs. Alcan (1997) Zb. súd. rozh. ESD, s. I-1591.
Polish: Patrz: na przykład sprawa C-24/95: Nadrenia-Palatynat przeciwko Alcan, Zb.Orz. 1997, str. I-1591.
Hungarian: Lásd például a C-24/95 sz. ügy, Rheinland Pfalz kontra Alcan [1997] ECR I-1591.
Slovenian: Glej npr. primer C-24/95, Rheinland Pfalz proti Alcan, [1997] ECR I-1591.
Estonian: Vt näiteks kohtuasi C-24/95 Rheinland Pfalz v Alcan, [1997] ECR I-1591.
Latvian: Sk., piemēram, lietu C-24/95 Reinzeme-Pfalca/Alcan, [1997] ECR I-1591.
Lithuanian: Žr., pavyzdžiui, bylą C-24/95: Rheinland Pfalz prieš Alcan, 1997, p. I-1591.
English: Joined Cases T-195/01 R and T-207/01 Gibraltar v Commission, paragraphs 94 to 105.
French: Affaires jointes T-195/01 R et T-207/01 R, Gibraltar contre Commission, points 94 à 105.
German: Verbundene Rechtssachen T-195/01 R und T-207/01: Gibraltar/ Kommission, Randnrn. 94-105.
Spanish: Asuntos acumulados T-195/01 R y T-207/01: Gibraltar/Comisión, apartados 94-105.
Italian: Cause riunite T-195/01 R e T-207/01, Gibilterra/Commissione, punti 94-105.
Portuguese: Processos apensos T-195/01 R e T-207/01 Gibraltar/Comissão, pontos 94-105.
Dutch: Gevoegde zaken T-195/01 R en T-207/01 (Gibraltar/Commissie), rechtsoverwegingen 94 tot en met 105.
Danish: Forenede sager T-195/01 R og T-207/01, Gibraltar mod Kommissionen, præmis 94-105.
Swedish: Förenade målen T-195/01 R och T-207/01, Gibraltar mot kommissionen, punkterna 94–105.
Finnish: Yhdistetyt asiat T-195/01R ja T-207/01, Gibraltar v. komissio, 94–105 kohta.
Greek: Συνεκδικασθείσες υποθέσεις T-195/01 R και T-207/01 Γιβραλτάρ κατά Επιτροπής, παράγραφοι 94-105.
Czech: Spojené věci T-195/01 R a T-207/01 Gibraltar v. Komise, body 94–105.
Slovak: Spojené súdne prípady T-195/01 R a T-207/01 Gibraltár vs. Komisia, odseky 94–105.
Polish: Połączone sprawy T-195/01 R i T-207/01: Gibraltar przeciwko Komisji, ust. 94–105.
Hungarian: A T-195/01 és a T-207/01 egyesített ügyek, Gibraltár kontra Bizottság, (94)–(105) bekezdés.
Slovenian: Združena primera T-195/01 R in T-207/01, Gibraltar proti Komisiji, odstavki 94-105.
Estonian: Liidetud kohtuasjad T-195/01 R ja T-207/01 Gibraltar v komisjon, lõiked 94-105.
Latvian: Apvienotās lietas T-195/01 R un T-207/01 Gibraltārs/Komisija, 94. līdz 105. punkts.
Lithuanian: Sujungtos bylos T-195/01 R ir T-207/01: Gibraltaras prieš Komisiją, 94–105 pastraipos.
English: Joined Cases T-195/01 and T-207/01, paragraph 115.
French: Affaires jointes T-195/01 et T-207/01, point 115.
German: Verbundene Rechtssachen T-195/01 und T-207/01, Randnr. 115.
Spanish: Asuntos acumulados T-195/01 y T-207/01, apartado 115.
Italian: Cause riunite T-195/01 e T-207/01, punto 115.
Portuguese: Processos apensos T-195/01 e T-207/01, ponto 115.
Dutch: Gevoegde zaken T-195/01 en T-207/01, rechtsoverweging 115.
Danish: Forenede sager T-195/01 og T-207/01, præmis 115.
Swedish: Förenade målen T-195/01 och T-207/01, punkt 115.
Finnish: Yhdistetyt asiat T-195/01 ja T-207/01, 115 kohta.
Greek: Συνεκδ. υποθ. T-195/01 και T-207/01, παράγραφος 115.
Czech: Spojené věci T-195/01 a T-207/01, bod 115.
Slovak: Spojené súdne prípady T-195/01 a T-207/01, odsek 115.
Polish: Połączone sprawy T-195/01 i T-207/01, ust. 115.
Hungarian: A T-195/01 és T-207/01 egyesített ügyek, (115) bekezdés.
Slovenian: Združena primera T-195/01 in T-207/01, odstavek 115.
Estonian: Liidetud kohtuasjad T-195/01 ja T-207/01, lõige 115.
Latvian: Apvienotās lietas T-195/01 un T-207/01, 115. punkts.
Lithuanian: Sujungtos bylos T-195/01 ir T-207/01, 115 pastraipa.
English: Joined Cases T-195/01 and T-207/01, paragraph 111.
French: Affaires jointes T-195/01 et T-207/01, point 111.
German: Verbundene Rechtssachen T-195/01 und T-207/01, Randnr. 111.
Spanish: Asuntos acumulados T-195/01 y T-207/01, apartado 111.
Italian: Cause riunite T-195/01 e T-207/01, punto 111.
Portuguese: Processos apensos T-195/01 e T-207/01, ponto 111.
Dutch: Gevoegde zaken T-195/01 en T-207/01, rechtsoverweging 111.
Danish: Forenede sager T-195/01 og T-207/01, præmis 111.
Swedish: Förenade målen T-195/01 och T-207/01, punkt 111.
Finnish: Yhdistetyt asiat T-195/01 ja T-207/01, 111 kohta.
Greek: Συνεκδ. υποθ. T-195/01 και T-207/01, παράγραφος 111.
Czech: Spojené věci T-195/01 a T-207/01, bod 111.
Slovak: Spojené súdne prípady T-195/01 a T-207/01, odsek 111.
Polish: Połączone sprawy T-195/01 i T-207/01, ust. 111.
Hungarian: A T-195/01 és T-207/01 egyesített ügyek, (111) bekezdés.
Slovenian: Združena primera T-195/01 in T-207/01, odstavek 111.
Estonian: Liidetud kohtuasjad T-195/01 ja T-207/01, lõige 111.
Latvian: Apvienotās lietas T-195/01 un T-207/01, 111. punkts.
Lithuanian: Sujungtos bylos T-195/01 ir T-207/01, 111 pastraipa.
English: Joined Cases T-195/01 and T-207/01, paragraph 113.
French: Affaires jointes T-195/01 et T-207/01, point 113.
German: Verbundene Rechtssachen T-195/01 und T-207/01, Randnr. 113.
Spanish: Asuntos acumulados T-195/01 y T-207/01, apartado 113.
Italian: Cause riunite T-195/01 e T-207/01, punto 113.
Portuguese: Processos apensos T-195/01 e T-207/01, ponto 113.
Dutch: Gevoegde zaken T-195/01 en T-207/01, rechtsoverweging 113.
Danish: Forenede sager T-195/01 og T-207/01, præmis 113.
Swedish: Förenade målen T-195/01 och T-207/01, punkt 113.
Finnish: Yhdistetyt asiat T-195/01 ja T-207/01, 113 kohta.
Greek: Συνεκδ. υποθ. T-195/01 και T-207/01, παράγραφος 113.
Czech: Spojené věci T-195/01 a T-207/01, bod 113.
Slovak: Spojené súdne prípady T-195/01 a T-207/01, odsek 113.
Polish: Połączone sprawy T-195/01 i T-207/01, ust. 113.
Hungarian: A T-195/01 és T-207/01 egyesített ügyek, (113) bekezdés.
Slovenian: Združena primera T-195/01 in T-207/01, odstavek 113.
Estonian: Liidetud kohtuasjad T-195/01 ja T-207/01, lõige 113.
Latvian: Apvienotās lietas T-195/01 un T-207/01, 113. punkts.
Lithuanian: Sujungtos bylos T-195/01 ir T-207/01, 113 pastraipa.
English: See for example Case 265/85, Van den Bergh and Jurgens v Commission [1987] ECR, 1155, paragraph 44.
French: Voir, par exemple, affaire 265/85, Van den Bergh et Jurgens contre Commission, Rec. 1987, p. 1155, point 44.
German: Siehe auch Rechtssache 265/85: Van den Bergh und Jurgens/Kommission, Slg. 1987, S. 1155, Randnr. 44.
Spanish: Véase, por ejemplo, el asunto 265/85: Van den Bergh y Jurgens/Comisión, apartado 44, Rec. 1987, p. 1155.
Italian: Cfr., per esempio, causa 265/85, Van den Bergh and Jurgens/Commissione, Racc. 1987, pag. 1155, punto 44.
Portuguese: Ver, por exemplo, processo 265/85, Van den Bergh e Jurgens/Comissão, Col.
Dutch: Zie bijvoorbeeld zaak 265/85 (Van den Bergh en Jurgens/Commissie), Jurisprudentie 1987, blz. 1155, rechtsoverweging 44.
Danish: Jf. f.eks. sag 265/85, Van den Bergh og Jurgens mod Kommissionen, Sml. 1987, s. 1155, præmis 44.
Swedish: Se till exempel mål 65/85, Van den Bergh och Jurgens mot kommissionen, Rec. 1987, s. 1155, punkt 44.
Finnish: Ks. esim. asia 265/85, Van den Bergh ja Jurgens v. komissio (Kok. 1987, s. 1155), 44 kohta.
Greek: Βλέπε, ενδεικτικά, απόφαση του Δικαστηρίου στην υπόθεση 265/85, Van den Bergh και Jurgens κατά Επιτροπής, Συλλογή 1987, σ. 1155, παράγραφος 44.
Czech: Viz například věc 265/85, Van den Bergh and Jurgens v. Komise, Sb. rozh.
Slovak: Pozri napríklad súdny prípad 265/85 Van den Bergh a Jurgens vs. Komisia (1987) Zb. súd. rozh.
Polish: Patrz: na przykład sprawa 265/85: Van den Bergh i Jurgens przeciwko Komisji, Zb.Orz.
Hungarian: Lásd például a C-265/85 sz. ügyet, Van den Bergh és Jurgens kontra Bizottság [1987] ECR 1155., (44) bekezdés.
Slovenian: Glej npr. primer 265/85, Van den Bergh in Jurgens proti Komisiji, [1987] ECR, 1155, odstavek 44.
Estonian: Vt näiteks kohtuasi 265/85, Van den Bergh ja Jurgens v komisjon [1987] ECR 1155, lõige 44.
Latvian: Sk., piemēram, lietu 265/85, Van den Bergh un Jurgens/Komisija [1987] ECR, 1155, 44. punkts.
Lithuanian: Žr., pavyzdžiui, bylą 265/85: Van den Bergh ir Jurgens prieš Komisiją, 1987, p. 1155, 44 pastraipa.
English: The tax rates are:
French: Les taux d ' imposition sont les suivants:
German: Es gelten folgende Steuersätze:
Spanish: Los tipos impositivos son los siguientes:
Italian: Le aliquote d’imposta sono:
Portuguese: As taxas de imposto são as seguintes:
Dutch: De belastingtarieven zijn:
Danish: Skattesatserne er fastsat som følger.
Swedish: Skattesatserna framgår av tabellen.
Finnish: Verokannat ovat seuraavat:
Greek: Οι συντελεστές φόρου είναι οι ακόλουθοι:
Slovak: Sadzby dane sú:
Polish: Stawki podatku wynoszą:
Hungarian: Az adókulcsok:
Slovenian: Davčne stopnje so naslednje:
Estonian: Need tulumaksumäärad on järgmised:
Latvian: Nodokļa likmes ir:
Lithuanian: Mokesčių tarifai:
English: According to point 9 of the Notice, the tax advantage may be granted through different types of reduction in the company's burden and, in particular, through a reduction in the amount of tax. The Qualifying Companies regime clearly fulfils this criterion. Rather than be subject to income tax at the standard Gibraltar corporate rate of 35 %, Qualifying Companies negotiate their rate of tax with the Gibraltar authorities as described in recital (9) above.
Danish: I stedet for at være pålagt indkomstskat til Gibraltars normale sats for selskabsskat på 35 %, forhandler skattebegunstigede selskaber om deres skattesats med Gibraltars myndigheder, jf. betragtning 9 ovenfor.
English: The Commission notes the United Kingdom's observations on regional specificity. The Commission also notes that the United Kingdom has not attempted to argue that the Qualifying Companies regime constitutes a general measure within the Gibraltar tax jurisdiction.
Danish: Kommissionen noterer Det Forenede Kongeriges bemærkninger om regional specificitet, og at Det Forenede Kongerige ikke har hævdet, at ordningen for skattebegunstigede selskaber er en generel foranstaltning inden for Gibraltars skattesystem.
English: A company which fulfils the above conditions obtains a Qualifying Company Certificate. Once issued the Certificate is valid for 25 years.
German: Ein Unternehmen, das die vorstehenden Voraussetzungen erfüllt, erhält eine Bescheinigung als berechtigtes Unternehmen, die nach Ausstellung 25 Jahre gültig ist.
Greek: Εφόσον πληρούνται οι ανωτέρω προϋποθέσεις, χορηγείται στην εταιρεία πιστοποιητικό εταιρείας ειδικού φορολογικού καθεστώτος, το οποίο έχει ισχύ 25 ετών.
English: OJ L 83, 27.3.1999, p. 1. Regulation as amended by the 2003 Act of Accession.
German: ABl. L 83 vom 27.3.1999, S. 1. Verordnung in der durch die Beitrittsakte von 2003 geänderten Fassung.
Finnish: EYVL L 83, 27.3.1999, s. 1. Asetus sellaisena kuin se on muutettuna vuoden 2003 liittymisasiakirjalla.
Greek: ΕΕ L 83 της 27.3.1999, σ. 1· κανονισμός όπως τροποποιήθηκε από την πράξη προσχώρησης του 2003.
Hungarian: HL L 83., 1999.3.27., 1. o. A 2003. évi csatlakozási okmánnyal módosított rendelet.
Slovenian: UL L 83, 27.3.1999, str. 1 Uredba, kakor je bila spremenjena z Aktom o pristopu iz leta 2003.
Latvian: OV L 83, 27.3.1999., 1. lpp., Regulā grozījumi izdarīti ar 2003. gada Pievienošanās aktu.
English: In its evaluation of the information submitted by the United Kingdom in the course of its preliminary investigation, the Commission considered that the relief from the obligation to pay the full amount of corporation tax was liable to confer an advantage on Qualifying Companies. It considered that this advantage was granted via State resources, affected trade between Member States and was selective.
Greek: Κατά την εκτίμηση των στοιχείων που υποβλήθηκαν από το Ηνωμένο Βασίλειο κατά την προκαταρκτική εξέταση της Επιτροπής, η Επιτροπή θεώρησε ότι η εν λόγω φορολογική ελάφρυνση μπορεί να προσφέρει πλεονέκτημα στις εταιρείες ειδικού φορολογικού καθεστώτος.
Estonian: Abikõlblik äriühing saab eriti tulu ka olukorras, kui tütarettevõte peab tegema tulu ülekande välispartnerile ja peab tasuma maksu teataval tasemel selleks, et vähendada edasist maksustamist asukohariigis.
English: The legitimate expectations thus created prevent an order for recovery. In particular, at all times, both the Government of Gibraltar and the beneficiaries have acted in good faith.
Portuguese: Por conseguinte, as expectativas legítimas assim criadas obstam a uma injunção de recuperação, tanto mais que tanto o Governo de Gibraltar como os beneficiários agiram sempre de boa fé.
Dutch: Het aldus gewekte gewettigde vertrouwen staat een eis tot terugvordering in de weg, vooral omdat zowel de regering van Gibraltar als de begunstigden te allen tijde ter goeder trouw hebben gehandeld.
Greek: Η δικαιολογημένη εμπιστοσύνη που δημιουργήθηκε συνεπεία όλων αυτών δεν επιτρέπει την έκδοση εντολής ανάκτησης, πόσο μάλλον όταν, καθόλο αυτό το διάστημα, τόσο η κυβέρνηση του Γιβραλτάρ όσο και οι δικαιούχοι ενεργούσαν καλόπιστα.
English: To rule otherwise would be to call into question the tax raising and tax varying powers enjoyed by devolved and decentralised administrations across the Community. This would constitute a serious intervention in Member States’ constitutional arrangements.
Spanish: No entenderlo así supondría cuestionar la capacidad normativa de las administraciones transferidas y descentralizadas de toda la Comunidad en materia fiscal y constituiría una intromisión grave en las disposiciones constitucionales de los Estados miembros.
Greek: Αντίθετη απόφαση θα έθετε υπό αμφισβήτηση τις αρμοδιότητες των αποκεντρωμένων διοικήσεων για επιβολή φόρων και προσδιορισμό αυτών σε ολόκληρη την Κοινότητα και θα συνιστούσε σοβαρή παρέμβαση στη συνταγματική τάξη των κρατών μελών.
English: This criterion is fulfilled to the extent that Qualifying Companies are able, actually or potentially, to trade with companies located in other Member States or to be active in third country markets open to undertakings from other Member States. This is particularly the case since Qualifying Companies may not, in normal circumstances, trade or carry on business in Gibraltar, with Gibraltarians or with residents of Gibraltar.
Greek: Το κριτήριο αυτό πληρούται εφόσον οι εταιρείες ειδικού φορολογικού καθεστώτος μπορούν, πραγματικά ή δυνητικά, να αναπτύξουν εμπορικές σχέσεις με εταιρείες εγκατεστημένες σε άλλα κράτη μέλη ή να δραστηριοποιηθούν σε αγορές τρίτων χωρών που είναι ανοικτές σε επιχειρήσεις άλλων κρατών μελών, πόσο μάλλον εφόσον κανονικά δεν τους επιτρέπεται να ασκούν εμπορική ή άλλη επιχειρηματική δραστηριότητα εντός του Γιβραλτάρ ή να συναλλάσσονται με υπηκόους ή μόνιμους κατοίκους του Γιβραλτάρ.
English: According to the United Kingdom, there are around 140 Qualifying Companies. This represents less than 10 % of the companies assessed for taxation each year in Gibraltar.
French: Selon le Royaume-Uni, il existe environ 140 «qualifying companies», c'est-à-dire moins de 10 % des entreprises imposées chaque année à Gibraltar.
Spanish: Según el Reino Unido, existen alrededor de 140 sociedades beneficiarias, cifra que representa menos del 10 % de las empresas con obligaciones fiscales cada año en Gibraltar.
Italian: Secondo il Regno Unito esistono circa 140 società qualificate, ossia meno del 10 % delle società soggette ad imposizione fiscale ogni anno a Gibilterra.
Portuguese: De acordo com o Reino Unido, existem cerca de 140 empresas elegíveis, o que representa menos de 10 % das empresas tributáveis anualmente em Gibraltar.
Greek: Σύμφωνα με το Ηνωμένο Βασίλειο, υπάρχουν περίπου 140 εταιρείες ειδικού φορολογικού καθεστώτος, οι οποίες αντιστοιχούν σε ποσοστό μικρότερο του 10 % του συνόλου των εταιρειών που φορολογούνται ετησίως στο Γιβραλτάρ.
English: They have not materialised. It is far from certain that they would do so as a result of a recovery order in this case.
Spanish: Dichas consecuencias no se han materializado ni está en absoluto claro que vayan a hacerlo a raíz de una orden de recuperación en este caso.
Italian: Tali effetti non si sono concretizzati ed è fortemente improbabile che ciò avverrebbe a seguito di un ordine di restituzione in questo caso.
Portuguese: Essas consequências não se concretizaram e não é de forma alguma certo que, no presente caso, a injunção de recuperação produzisse esse efeito.
Dutch: Dit is niet gebeurd en het is verre van zeker dat dit wel zou gebeuren als gevolg van een eis tot terugvordering in de onderhavige zaak.
Finnish: Nämä seuraukset eivät toteutuneet, eikä ole lainkaan varmaa, että ne toteutuisivat nytkään, vaikka tuet perittäisiinkin takaisin.
Greek: Συνέπειες από τη δημοσίευση της απόφασης δεν υπήρξαν και δεν είναι καθόλου βέβαιο ότι θα υπάρξουν εξαιτίας τυχόν εντολής ανάκτησης στην προκειμένη περίπτωση.
English: the company may not, without the prior consent of the Gibraltar Finance Centre Director, trade or carry on business in Gibraltar, with Gibraltarians or residents of Gibraltar. It may, however, trade with other Exempt or Qualifying companies.
Spanish: la empresa no puede, sin el consentimiento previo del Director del Gibraltar Finance Centre, realizar transacciones en Gibraltar con gibraltareños ni con residentes en Gibraltar; no obstante, puede realizar transacciones con otras empresas exentas o beneficiarias.
Dutch: zonder voorafgaande toestemming van de directeur van het Centrum van het Financiewezen mag een onderneming geen handels- of andere activiteit in Gibraltar ontplooien met onderdanen of inwoners van Gibraltar, behalve met andere vrijgestelde of gekwalificeerde vennootschappen.
English: As a result of the conditions for eligibility, in many cases, the beneficiaries would have no assets within Gibraltar's jurisdiction. Others which have ceased trading would be untraceable.
Spanish: Debido a las condiciones para acceder al estatuto de sociedad beneficiaria, en muchos casos las empresas carecerían de activos en la jurisdicción de Gibraltar y otras que hubieran cesado sus actividades serían ilocalizables.
English: As for the Notice constituting an administrative innovation or policy statement, the Court of First Instance has already confirmed [22] that ‘nowhere in (the Notice) does the Commission announce any change of practice in its decisions concerning the assessment of tax measures in the light of Article 87 EC and 88 EC’. It therefore follows that the United Kingdom is wrong to assert that measures such as the Qualifying Companies regime were not capable of being classified as State aid until after the publication of the Notice.
Spanish: En cuanto al hecho de que la Comunicación constituya una novedad administrativa o una declaración política, el Tribunal de Primera Instancia ya ha confirmado [22] que «en esa Comunicación, la Comisión no anuncia, sin embargo, un cambio en su práctica decisoria relativa a la valoración de las medidas fiscales a la luz de lo dispuesto en los artículos 87 CE y 88 CE», de lo que se desprende, por tanto, que el Reino Unido se equivoca al afirmar que medidas como el régimen de las sociedades beneficiarias no podían clasificarse como ayuda estatal hasta después de la publicación de la Comunicación.
English: The preliminary investigation must also be put into the wider context of the Commission's follow-up to the adoption of the Code of Conduct for Business Taxation in which it sought information from Member States on around 50 tax measures. The Qualifying Companies regime was but one of these measures.
Spanish: La investigación inicial debe también situarse en el contexto más amplio del seguimiento de la Comisión de la adopción del Código de conducta sobre la fiscalidad de las empresas, para lo cual recabó información de los Estados miembros sobre alrededor de 50 medidas fiscales, una de ellas el régimen de las sociedades beneficiarias.
English: According to information supplied by the United Kingdom, in circumstances where the intended operation requires a ‘bricks and mortar’ presence in Gibraltar, the company undertaking such activity would usually obtain Qualifying Company status rather than Exempt Company [6] status. Qualifying Companies are also of particular benefit in situations where a subsidiary company needs to make income remittances to a foreign parent and is required to have suffered tax at a certain level to reduce further taxation in the home country. III. GROUNDS FOR INITIATING THE PROCEDURE
Estonian: Ühendkuningriigi poolt esitatud informatsiooni kohaselt asjaoludel, kui kavatsetud tegevus nõuab traditsioonilisi turustuskanaleid kasutava ettevõtte kohalolekut Gibraltaris, ei omanda tavaliselt sellise ettevõtlusega tegelev äriühing tulumaksust vabastatud äriühingu staatust, [6] vaid abikõlbliku äriühingu staatuse.