FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: In this connection, the Commission shares the view of the French authorities that the aid contributes to a consolidation and rejuvenation of the fleet under the French flag. It subscribes particularly to the argument that, owing to the approval mechanism which makes the application of the scheme at issue conditional on possession, in the territory of the Community, of a strategic decision-making centre for managing maritime activities and ships and which takes into account employment-related considerations, the scheme helps to safeguard Community employment both on board and on shore.
Polish: W tym względzie Komisja podziela zdanie władz francuskich, według których przedmiotowa pomoc przyczynia się do konsolidacji floty pod krajową banderą oraz do jej odmłodzenia Zgadza się ona z argumentem, według którego, szczególnie z powodu mechanizmu pozwolenia, który uzależnia stosowanie przedmiotowego systemu od obowiązku posiadania, na terytorium Wspólnoty, strategicznego centrum podejmowania decyzji związanego z zarządzaniem działalnością morską i z zarządzaniem statkami, i który bierze pod uwagę względy związane z zatrudnieniem, system ten przyczynia się do zachowania zatrudnienia wspólnotowego w sektorze morskim zarówno na lądzie jak i na morzu.
English: Account will be taken here of the amount of any advantage ultimately retained by the members of the EIG and of the amount passed on the user. In the event of the aid being partially compatible with the common market as far as the user of the asset is concerned, the amount to be recovered from the members of the EIG will be determined in the same proportion as that applied to the share of the advantage passed on to the user.
Polish: W tym kontekście uwzględnia się kwotę korzyści ostatecznie zachowanej przez członków GIG i kwotę zwróconą użytkownikowi W sytuacji częściowej zgodności pomocy, w przypadku użytkownika przedmiotowego składnika aktywów, kwota, która podlega odzyskaniu od członków GIG jest określana w tych samych proporcjach, co proporcja stosowana do części korzyści zwróconej użytkownikowi składnika aktywów.
English: Letter from the Commission D/7119, dated 18 May 2000, to the French authorities concerning possible aid measures in favour of the ferry company Sea France, and those authorities’ reply to the Commission dated 10 July 2000. Letter from the Commission D (2003) 288, dated 15 January 2003, to the French authorities concerning possible aid measures in favour of the ferry company BAI, and those authorities’ reply to the Commission dated 2 April 2003.
Polish: Pismo Komisji D/7119, z dnia 18 maja 2000 r. do władz francuskich dotyczące ewentualnych środków pomocy, z których skorzystało towarzystwo żeglugowe Sea France i odpowiedź tych władz udzielona Komisji dnia 10 lipca 2000 r. Pismo Komisji D (2003) 288 z dnia 15 stycznia 2003 r. do władz francuskich dotyczące ewentualnych środków pomocy, z której skorzystało towarzystwo żeglugowe BAI i odpowiedź tych władz udzielona Komisji dnia 2 kwietnia 2003 r.
English: Article 39 CA of the General Tax Code had, it was asserted, been mentioned by the French authorities in their letters of 10 July 2000 and 2 April 2003 (referred to above in footnote 16) in reply to letters D/7719 of 18 May 2000 and D (2003) 288 of 15 January 2003 from the Commission. The Commission had, it was further asserted, also had occasion to analyse the scheme at issue in Cases C 03/03 (ex NN 42/02) — Aid to rescue and restructure the Air Lib company (OJ C 88, 11.4.2003, p. 2) and C 58/03 (ex NN 70/03) — Aid in favour of Alstom (OJ C 269, 8.11.2003, p. 2).
Polish: Artykuł 39 CA KP był wymieniany przez władze francuskie w ich pismach z dnia 10 lipca 2000 r. i 2 kwietnia 2003 r. (wymienione w przypisie 16) w odpowiedzi na pisma Komisji D/7719 z dnia 18 maja 2000 r. i D (2003) 288 z dnia 15 stycznia 2003 r. Komisja miała także mozliwość przeanalizowania przedmiotowego systemu w sprawach C 03/03 (ex NN 42/02) – Pomoc na rzecz ratowania i restrukturyzacji przedsiębiorstwa Air Lib (Dz.U. C 88 z 11.4.2003, str. 2) i C 58/03 (ex NN 70/03) – Pomoc Alstom (Dz.U. C 269 z 8.11.2003, str. 2).
English: They maintained that this exemption, which was conditional, was justified by the nature and overall structure of the French tax system. It was necessary, in the event of an early transfer of title, in order to ensure the maintenance of the tax advantage resulting from the deduction of the depreciation under conditions of ordinary law.
Portuguese: Defendem ainda que esta isenção, sujeita a determinadas condições, se justifica pela natureza e pela economia do sistema fiscal francês, tornando-se necessária, em caso de cessão antecipada, para garantir a manutenção do benefício fiscal resultante da dedução da amortização nas condições de direito comum.
English: The French authorities drew attention to the specific situation of maritime transport services, the operators of which were the main users of the scheme at issue. They pointed out that the scheme was a measure having an effect equivalent to the co-ownership shares scheme — a scheme for financing vessels registered in France — which had previously been notified to and approved by the Commission under Article 87(3) of the Treaty.
Portuguese: A este respeito, as autoridades remetem para a situação específica do transporte marítimo, cujos operadores são os principais utilizadores deste regime, concluindo que o regime em causa é uma medida com efeitos equivalentes ao regime de compropriedade — regime relativo ao financiamento de navios matriculados em França — o qual foi notificado no passado e aprovado pela Comissão com base no n.o 3 do artigo 87.o do Tratado.
English: Moreover, according to CNCE, the creation of a legitimate expectation on the part of beneficiaries did not require the Commission to have ruled on an identical scheme. The acceptance of a merely similar scheme could, it argued, give rise to such an expectation.
Portuguese: Mais, no entender da CNCE, a existência de uma confiança legítima por parte dos beneficiários não implica que a Comissão se tenha pronunciado sobre um regime idêntico.
English: In the comments which it transmitted to the Commission within the period allowed, the first of these parties maintained that the scheme at issue was unlawful. It asked the Commission to extend the scope of the present administrative procedure to include the co-ownership shares scheme.
Portuguese: Nas observações que transmitiu à Comissão no prazo previsto, a primeira destas partes afirma que o regime em questão é ilegal, solicitando à Comissão que alargue o âmbito do presente procedimento administrativo ao regime da compropriedade.
English: The amount of the aid, for each leasing operation, corresponds to the difference between the discounted values of the taxes paid throughout the depreciation period, taking into account the one-point increase in the depreciation coefficient, and those which would have resulted from the application of the provisions of the second paragraph of Article 39 C of the General Tax Code, to which difference must be added any exemption from transfer capital gains tax. This amount is determined, for each leasing operation, in accordance with the procedure laid down in paragraphs 46 and 47 of Tax Instruction No 120 for the purpose of passing on part of the overall advantage to the user.
Slovak: Suma pomoci na každú lízingovú operáciu zodpovedá rozdielu medzi aktualizovanými hodnotami daní vyplatených za celé obdobie odpisovania, vzhľadom na zvýšenie o jeden bod koeficientu odpisovania, a hodnotami, ktoré by vyplynuli z uplatnenia ustanovení článku 39 C druhého pododseku VZD, čo je rozdiel, ku ktorému treba pripočítať prípadné oslobodenie od nadhodnoty z postúpenia.. Táto suma je určená pri každej lízingovej operácii podľa podmienok ustanovených v odsekoch 46 a 47 daňového predpisu č. 120 na účely spätného postúpenia užívateľovi podielu celkovej výhody.
English: Such approval is subject to a number of criteria.
Swedish: Detta godkännande omfattar flera villkor.
English: These are essentially as follows:
Swedish: Dessa består i huvudsak av följande: