FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: FAVOURING CERTAIN UNDERTAKINGS OR THE PRODUCTION OF CERTAIN GOODS The two measures give ship-owners advantages by way of subsidies and tax concessions.
German: Die beiden Maßnahmen verschaffen den Schiffseigentümern Vorteile mittels Beihilfen und Steuervergünstigungen.
Spanish: Las dos medidas ofrecen ventajas a los armadores en forma de subvenciones y beneficios fiscales.
Swedish: De två åtgärderna ger rederierna fördelar i form av bidrag och skatteförmåner.
English: THE EFTA SURVEILLANCE AUTHORITY [1],
Italian: L’AUTORITÀ DI VIGILANZA EFTA [1],
Greek: Η ΕΠΟΠΤΕΥΟΥΣΑ ΑΡΧΗ ΤΗΣ ΕΖΕΣ [1], Έχοντας υπόψη:
Hungarian: AZ EFTA FELÜGYELETI HATÓSÁG [1],
Slovenian: NADZORNI SVET EFTE JE [1] –
Latvian: EBTA UZRAUDZĪBAS IESTĀDE [1],
Lithuanian: ELPA PRIEŽIŪROS INSTITUCIJA [1],
Maltese: L-AWTORITÀ TA' SORVELJANZA TAL-EFTA [1],
English: Having regard to the Agreement on the European Economic Area [2], in particular to Articles 61 to 63 and Protocol 26 thereof,
Italian: visto l’accordo sullo Spazio economico europeo [2], in particolare gli articoli da 61 a 63 e il protocollo 26,
Greek: τη συμφωνία για τον Ευρωπαϊκό Οικονομικό Χώρο [2], και ιδίως τα άρθρα 61 έως 63 και το πρωτόκολλο αριθ. 26,
Hungarian: tekintettel az Európai Gazdasági Térségről szóló megállapodásra [2] és különösen annak 61–63. cikkére és 26. jegyzőkönyvére,
Slovenian: ob upoštevanju Sporazuma o Evropskem gospodarskem prostoru [2] ter zlasti členov 61 do 63 Sporazuma in Protokola 26 k Sporazumu,
Latvian: ņemot vērā Līgumu par Eiropas Ekonomikas zonu [2], jo īpaši tā 61.–63. pantu un 26. protokolu,
Lithuanian: atsižvelgdama į Europos ekonominės erdvės susitarimą [2], ypač į jo 61–63 straipsnius ir 26 protokolą,
Maltese: Wara li kkunsidrat il-Ftehim dwar iż-Żona Ekonomika Ewropea [2], u partikolarment l-Artikoli 61 sa 63 u l-Protokoll 26 tiegħu,
English: Guidelines on the application and interpretation of Articles 61 and 62 of the EEA Agreement and Article 1 of Protocol 3 to the Surveillance and Court Agreement, adopted and issued by the Authority on 19 January 1994, published in the Official Journal of the European Union (hereinafter referred to as OJ) L 231, 3.9.1994, p. 1 and EEA Supplement No 32, 3.9.1994 p. 1. Hereinafter referred to as the State Aid Guidelines. The updated version of the State Aid Guidelines is published on the Authority’s website: http://www.eftasurv.int/state-aid/legal-framework/state-aid-guidelines/
Greek: Εφεξής «κατευθυντήριες γραμμές για τις θαλάσσιες μεταφορές».
Latvian: Turpmāk tekstā – Jūrniecības pamatnostādnes.
English: There was a reduced rate for the tranche above 40000 tons in the Belgium case, which was accepted provided that the ship is new or have been registered under the flag of a third country during the five years preceding their entry into the Belgian system. The Commission’s concern against this tax base divergence was that a low tax base might lead to a distortion of competition if it encourages non-Belgian ship-owners to transfer their ships from a Community register to the Belgian register.
Greek: Στην περίπτωση του Βελγίου υπήρχε μειωμένος συντελεστής για την κατηγορία άνω των 40000 κόρων, που έγινε αποδεκτός υπό τον όρο ότι το πλοίο είναι νέο ή ότι ήταν νηολογημένο υπό τη σημαία τρίτου κράτους για διάστημα πέντε ετών πριν εισέλθει στο βελγικό σύστημα, Η επιφύλαξη της Επιτροπής σχετικά με την εν λόγω αποκλίνουσα φορολογική βάση αφορούσε το γεγονός ότι μια χαμηλή φορολογική βάση μπορεί να οδηγήσει σε νόθευση του ανταγωνισμού εάν αποτελεί κίνητρο για τους μη Βέλγους πλοιοκτήτες να μεταφέρουν τα πλοία τους από ένα κοινοτικό νηολόγιο στο βελγικό.
English: As can be seen from the table above, the Icelandic scheme operates with a tax base considerably lower than in the four other EEA States [27]. The Commission has accepted lower tax rates only in very specific circumstances [28].
French: Comme il résulte du tableau ci-dessus, le régime islandais repose sur une base d’imposition sensiblement plus basse que celle en vigueur dans les quatre autres États de l’EEE [27].La Commission n’a accepté des taux d’imposition plus bas que dans des circonstances très spécifiques [28].
Spanish: [27]La Comisión ha aceptado que se apliquen tipos impositivos inferiores solo en circunstancias muy específicas.
Portuguese: Como se pode ver no quadro supra, o regime islandês funciona com uma base tributária consideravelmente inferior à dos outros quatro Estados do EEE [27].A Comissão só em circunstâncias muito específicas aceitou taxas de imposto mais baixas [28].
English: Consequently, the Commission expressed doubts towards a Polish tax scheme which allowed for a minimal duration of five years, pointing out that this might lead to a harmful divergence between tonnage tax systems as it might make the Polish tax system more desirable and lead to re-flagging within the Community [30]. The Authority considers that this aspect of the notified scheme is not compatible with Article 61 EEA.
Spanish: [30]El Órgano de Vigilancia considera que este aspecto del régimen notificado no es compatible con el artículo 61 del EEE.
English: The Authority called on interested parties to submit their comments thereon. The Authority received no comments from interested parties.
French: L’Autorité a invité les parties intéressées à formuler leurs observations.L’Autorité n’a reçu aucune observation des parties intéressées.
Portuguese: O Órgão de Fiscalização convidou as partes interessadas a apresentarem as suas observações.O Órgão de Fiscalização não recebeu observações das partes interessadas.
English: On 19 December 2007, the Authority decided to open the formal investigation procedure on the proposed state aid to maritime transport in Iceland in the form of a tonnage tax scheme and a refund scheme for the employment of seafarers [14]. The Authority expressed doubts in the opening decision with regard to the tonnage tax scheme on the points concerning the requirement of registration of the vessel in the IIS thereby excluding from the tax scheme operations of ships registered in other EEA States and the requirement of full tax liability thereby excluding activities subject to source taxation from access to the tonnage tax.
French: Le 19 décembre 2007, l’Autorité a décidé d’ouvrir la procédure d’enquête formelle sur le projet d’aide d’État au transport maritime en Islande sous la forme d’un régime de taxation au tonnage et d’un régime de remboursement pour l’emploi des gens de mer [14].Dans la décision d’ouverture de la procédure, l’Autorité a émis des doutes à l’égard de la taxe au tonnage, notamment en ce qui concerne l’exigence d’immatriculation du navire à l’IIS - qui conduit à exclure du bénéfice du régime fiscal les opérations de navires immatriculés dans d’autres États de l’EEE - et l’exigence de l’assujettissement intégral à l’impôt - qui conduit à exclure les activités soumises à la retenue à la source du bénéfice du régime fiscal en question.
Portuguese: Em 19 de Dezembro de 2007, o Órgão de Fiscalização decidiu dar início ao procedimento formal de investigação relativamente ao auxílio estatal aos transportes marítimos proposto na Islândia sob a forma de um imposto sobre a tonelagem e um regime de reembolso para o emprego dos marítimos [14].Na sua decisão de dar início ao procedimento, o Órgão de Fiscalização manifestou dúvidas quanto à compatibilidade do imposto sobre a tonelagem, relativamente ao requisito de registo do navio no IIS, que exclui do regime de auxílios as actividades de navios registados noutros Estados do EEE, e ao requisito de obrigação fiscal plena, que exclui as actividades sujeitas a tributação na fonte do acesso ao imposto sobre a tonelagem.
English: The refund is only given for the income tax, calculated on the seafarers’ wages. It does not cover any social security contributions.
Portuguese: O reembolso incide apenas no imposto sobre o rendimento, calculado com base nos salários dos marítimos, não abrangendo as contribuições para a segurança social.
Hungarian: A visszatérítés csak a tengerészek bérét terhelő jövedelemadó után jár, a társadalombiztosítási járulékokra nem terjed ki.
English: There is already an Icelandic Ship register which covers fishing ships, sailboats, ferries, etc. which will not be replaced by the newly introduced IIS. The two registers will run in parallel.
Swedish: Det finns redan ett isländskt fartygsregister som omfattar fiskefartyg, segelfartyg, färjor etc. Detta system kommer inte att ersättas av det nyligen införda IIS, utan de två registren kommer att fungera parallellt.
Hungarian: Emellett már létezik egy izlandi hajólajstrom, amely a halászhajókra, vitorlás hajókra, kompokra stb. terjed ki; ezt az újonnan létrehozott IIS nem váltja fel, a két lajstrom párhuzamosan fog működni.
English: It would nevertheless only be the profits from the ship registered in the Icelandic International Ship register that would be subject to the tonnage tax regime. The profits from the operations of the other ship would be taxed according to the normal company tax scheme.
Hungarian: Ugyanakkor csak az izlandi nemzetközi hajólajstromban szereplő hajó által generált nyereség adózna a hajóűrtartalom-adórendszer alapján, a másik hajó üzemeltetéséből származó nyereség a rendes társaságiadó-rendszer alapján adózna.
English: After various exchanges of correspondence [9], by letter dated 19 December 2007, the Authority informed the Icelandic authorities that it had decided to initiate the procedure laid down in Article 1(2) of Part I of Protocol 3 in respect of the state aid to maritime transport in Iceland in the form of a tonnage tax scheme and a refund scheme for the employment of seafarers. The Authority’s Decision No 721/07/COL to initiate the procedure was published in the Official Journal of the European Union and the EEA Supplement thereto [10].
Italian: Con lettera del 19 dicembre 2007 e a seguito di diversi scambi di corrispondenza [9], l’Autorità ha comunicato alle autorità islandesi la propria decisione di avviare il procedimento di cui all’articolo 1, paragrafo 2, della parte I, del protocollo 3 in relazione agli aiuti di Stato al trasporto marittimo in Islanda sotto forma di regime d’imposta sul tonnellaggio e di regime di rimborso per l’occupazione dei marittimi.La decisione n. 721/06/COL di avviare il procedimento d’indagine formale è stata pubblicata nella Gazzetta ufficiale dell’Unione europea e nel relativo supplemento SEE [10].
English: The Icelandic authorities argue that registration in the IIS is not considered to be a so-called flag link. No explicit flag link with Iceland strictu sensu is required.
Italian: Le autorità islandesi sostengono che l’iscrizione nell’IIS non è considerata un cosiddetto «legame di bandiera» e che non è richiesto alcun esplicito «legame di bandiera» in senso stretto con l’Islanda.
English: Guidelines on the application and interpretation of Articles 61 and 62 of the EEA Agreement and Article 1 of Protocol 3 to the Surveillance and Court Agreement, adopted and issued by the Authority on 19 January 1994, published in the Official Journal of the European Union (hereinafter referred to as OJ) L 231, 3.9.1994, p. 1 and EEA Supplement No 32, 3.9.1994 p. 1. Hereinafter referred to as the State Aid Guidelines.
Italian: Guida all'applicazione e all'interpretazione degli articoli 61 e 62 dell'Accordo SEE e dell'articolo 1 della parte I del protocollo 3 dell'Accordo che istituisce un'Autorità di vigilanza e una Corte di giustizia, adottata ed emanata dall’Autorità il 19 gennaio 1994, pubblicata nella Gazzetta ufficiale dell’Unione europea di seguito denominata GU L 231 del 3.9.1994, pag. 1 e nel supplemento SEE n. 32 del 3.9.1994, pag. 1, di seguito denominata Guida in materia di aiuti di Stato.
Portuguese: Orientações relativas à aplicação e interpretação dos artigos 61.o e 62.o do Acordo EEE e do artigo 1.o do Protocolo n.o 3 ao Acordo relativo ao Órgão de Fiscalização e ao Tribunal, adoptadas e emitidas pelo Órgão de Fiscalização da EFTA em 19 de Janeiro de 1994, publicadas no Jornal Oficial da União Europeia a seguir designado JO L 231 de 3.9.1994, p. 1 e no Suplemento EEE n.o 32 de 3.9.1994, p. 1. a seguir designadas «Orientações relativas aos auxílios estatais».
Dutch: Richtsnoeren betreffende de toepassing en uitlegging van artikel 61 en artikel 62 van de EER-Overeenkomst en artikel 1 van Protocol 3 bij de Toezichtovereenkomst, aangenomen en uitgevaardigd door de Toezichthoudende Autoriteit van de EVA op 19 januari 1994, bekendgemaakt in het Publicatieblad van de Europese Unie (hierna „PB” genoemd), L 231 van 3.9.1994, blz. 1, en EER-supplement nr. 32 van 3.9.1994, hierna „de richtsnoeren staatssteun” genoemd.
Slovenian: Smernice o uporabi in razlagi členov 61 in 62 Sporazuma EGP in člena 1 Protokola 3 k Sporazumu o nadzornem organu in sodišču, ki jih je Nadzorni organ sprejel in izdal dne 19. januarja 1994, objavljene v Uradnem listu Evropske unije v nadaljnjem besedilu: UL L 231, 3.9.1994, str. 1. in v Dopolnilu EGP št. 32, 3.9.1994, str. 1 (v nadaljnjem besedilu: Smernice o državni pomoči).
Romanian: Orientări privind aplicarea și interpretarea articolelor 61 și 62 din Acordul privind SEE și a articolului 1 din Protocolul 3 la Acordul privind Autoritatea de Supraveghere și Curtea de Justiție, adoptate și emise de Autoritate la 19 ianuarie 1994, publicate în Jurnalul Oficial al Uniunii Europene (denumit în continuare JO) L 231, 3.9.1994, p. 1 și în Suplimentul SEE nr. 32, 3.9.1994, p. 1, denumite în continuare „Orientările privind ajutorul de stat”.
English: The bill of law was submitted to Parliament on 28 November 2007 and was discussed on 4 December 2007. The bill was however not agreed upon and was consequently never sent to the second reading in Parliament.
Italian: La proposta di legge venne presentata in parlamento il 28 novembre 2007 e discussa il 4 dicembre 2007; non essendo stata approvata in prima lettura, non venne proseguito l’iter con la seconda lettura.
English: Article 1 The scheme relating to maritime transport in the form of a tonnage tax scheme and a refund scheme for the employment of seafarers is incompatible with the functioning of the EEA Agreement within the meaning of Article 61(1) of the EEA Agreement.
Lithuanian: Jūrų transportui skirta schema, pagal kurią taikoma tonažo mokesčio schema ir grąžinamųjų išmokų už jūrininkų įdarbinimą schema, yra nesuderinama su EEE susitarimo veikimu, kaip apibrėžta EEE susitarimo 61 straipsnio 1 dalyje.
English: See Commission Decision 2005/417/EC of 30 June 2004 concerning a series of tax measures which Belgium is planning to implement for maritime transport, OJ L 150, 10.6.2005, p. 1. The Belgian authorities wanted to offer lower tax rates for larger ships which were going to be re-flagged.
Latvian: Skatīt Komisijas Lēmumu 2005/417/EK 2004. gada 30. jūnija attiecībā uz nodokļu pasākumiem, kurus Beļģija plāno īstenot jūras transporta labā, OV L 150, 10.6.2005., 1. lpp. Beļģijas iestādes vēlējās piedāvāt zemākas nodokļa likmes lielākiem kuģiem, kuriem tiktu nomainīti karogi.
English: The minimum duration of that period in other EU tonnage tax regimes approved is ten years. The Commission stresses that by allowing diverging criteria for different tonnage tax schemes, a risk exists that unfair advantages are created and that there might be a competition between Member States on the level of tonnage tax schemes.
Dutch: De Commissie benadrukt dat door verschillende criteria toe te staan voor verschillende tonnagebelastingregelingen de kans bestaat dat oneerlijke voordelen worden gecreëerd en dat er tussen de lidstaten concurrentie zou kunnen ontstaan op het vlak van de tonnagebelastingregelingen.
English: The profits from the operations of the other ship would be taxed according to the normal company tax scheme. The Icelandic authorities have confirmed this understanding.
Dutch: De winst die uit de exploitatie van het andere schip voortvloeit zou overeenkomstig de normale vennootschapsbelastingregeling worden belast.
English: According to Article 2 of the Tonnage Tax Act, the tonnage tax scheme entails a lock-in period of three years. This means that a ship-owner opting for the tonnage tax has to stay within that scheme for three years.
Portuguese: Nos termos do artigo 2.o da lei do imposto sobre a tonelagem, o imposto sobre a tonelagem implica um período de aceitação obrigatória do regime («período de bloqueamento») de três anos, o que significa que o armador que opte pelo imposto sobre a tonelagem se deve manter no regime durante um período de três anos.
English: Thus, a ship-owner with two ships, one registered in the IIS and the other registered in another EEA State can be subject to taxation in Iceland on profits from the operation of both ships [18]. Only the ship registered in the IIS will, however, be eligible to benefit from the tonnage tax.
Portuguese: Assim, um armador que seja proprietário de dois navios, um registado no IIS e outro registado noutro Estado do EEE, pode estar sujeito a tributação na Islândia pelas actividades dos dois navios [18].
English: Indeed, according to Article 6 of Act No 38/2007 on the IIS ‘a merchant vessel that is registered in the Icelandic International Ship Register is considered to be an Icelandic vessel and has the right to sail under the national flag of Iceland’. The Icelandic authorities therefore describe the flag link as a right and not a condition for eligibility under the scheme.
Slovak: Skutočne, podľa článku 6 zákona č. 38/2007 o IIS „obchodná loď, ktorá je registrovaná v Islandskom medzinárodnom registri lodí sa považuje za islandské plavidlo a má právo plaviť sa pod národnou vlajkou Islandu.“ Islandské orgány preto opisujú spojenie s vlajkou ako právo a nie ako podmienku oprávnenosti podľa systému.