FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: The Commission notes that it was established in the Adria-Wien judgment [20] that ‘the only question to be determined is whether, under a particular statutory scheme, a State measure is such as to favour certain undertakings or the production of certain goods within the meaning of Article 92(1) of the Treaty in comparison with other undertakings which are in a legal and factual situation that is comparable in the light of the objective pursued by the measure in question’. There is recent case-law [21] on the interpretation of advantage and selectivity.
Danish: Kommissionen bemærker, at det blev fastslået i dommen i Adra-Wien-sagen [20] at »der udelukkende skal tages stilling til, om en statslig foranstaltning som led i en bestemt retlig ordning kan begunstige »visse virksomheder eller visse produktioner«, jf. traktatens artikel 92, stk. 1, i forhold til andre virksomheder, der under hensyntagen til det formål, der forfølges med den pågældende foranstaltning, befinder sig i en tilsvarende faktisk og retlig situation.« Der er nyere retspraksis [21] om fortolkningen af begreberne fordel og selektivitet.
English: The requirement of respect of tax directives was also confirmed in case-law by the judgment of the Court of First Instance of 27 September 2001 in Case T-184/97, BP Chemicals v Commission [30]. In cases like this, which concerns a relief from the CO2 tax, this means primarily respect of the Energy Taxation Directive.
Portuguese: A obrigação de respeitar as directivas em matéria fiscal foi igualmente confirmada na jurisprudência pelo acórdão do Tribunal de Primeira Instância de 27 de Setembro de 2001, no processo T-184/97, BPChemicals/Comissão [30].
Danish: Kravet om overholdelse af afgiftsdirektiverne er også blevet fastslået i retspraksis ved dom afsagt af Retten i Første Instans den 27. september 2001 i sag T-184/97, BP Chemicals mod Kommissionen [30] I sager som den foreliggende, der vedrører lempelse af en CO2-afgift, indebærer det først og fremmest iagttagelse af energibeskatningsdirektivet.
Lithuanian: Reikalavimas laikytis mokesčių direktyvų taip pat buvo įtvirtintas teismų praktikoje 2001 m. rugsėjo 27 d. Pirmosios instancijos teismo sprendimu byloje T-184/97 BP Chemicals prieš Komisiją [30] Tokiais atvejais kaip šis, t. y. susijusiais su CO2 mokesčio lengvata, visų pirma laikomasi Energijos mokesčių direktyvos.
English: On 12 September 2007, there was a meeting between the Cabinet of Ms Kroes and the Danish Tax Minister Kristian Jensen. In that meeting, it was agreed to await the adoption of the new Community Guidelines on State aid for Environmental Protection before taking a decision on the proposed tax relief.
Greek: Στις 12 Σεπτεμβρίου 2007, πραγματοποιήθηκε συνάντηση μεταξύ μελών του ιδιαίτερου γραφείου της κ. Kroes και του δανού υπουργού φορολογίας, Kristian Jensen, κατά την οποία συμφωνήθηκε να μην ληφθεί απόφαση για την προτεινόμενη φοροαπαλλαγή πριν την έγκριση των νέων κοινοτικών κατευθυντήριων γραμμών σχετικά με τις κρατικές ενισχύσεις για την προστασία του περιβάλλοντος.
English: Should it be assumed, however, that it is a case of selective advantage, the Danish authorities find this justified by the nature and structure of the system. This is because the CO2 tax and the EU ETS have the same objective, i.e. to reduce CO2 emissions.
Portuguese: Todavia, caso se determine a existência dessa vantagem selectiva, as autoridades dinamarquesas consideram que a natureza e a estrutura do sistema a justificam, tendo em conta que o imposto sobre o CO2 e o RCLE-UE partilham um objectivo idêntico, a saber, reduzir as emissões de CO2.
Greek: Αλλά και αν ακόμη υποτεθεί ότι υπάρχει επιλεκτικό πλεονέκτημα, οι δανικές αρχές θεωρούν ότι δικαιολογείται λόγω της φύσης και της δομής του συστήματος, διότι ο φόρος CO2 και το EU ETS έχουν τον ίδιο στόχο, δηλαδή τη μείωση των εκπομπών CO2.
English: As mentioned above, there are important differences between a tax and the EU ETS. The latter can therefore not be considered as taxation in the meaning of the notice.
Spanish: Como ya se ha mencionado, existen diferencias importantes entre un impuesto y el RCDE UE, por lo que este último no puede considerarse fiscalidad a los efectos de la Comunicación.
Portuguese: Tal como se refere acima, existem diferenças significativas entre um imposto e o RCLE-UE – consequentemente, este último não pode ser considerado uma forma de fiscalidade na acepção da comunicação da Comissão.
Greek: Όπως προαναφέρθηκε, υπάρχουν σημαντικές διαφορές μεταξύ ενός φόρου και του EU ETS, το οποίο συνεπώς δεν μπορεί να θεωρηθεί φόρος κατά την έννοια της ανακοίνωσης.
English: The Commission considers, however, that argument relevant only as regards the compatibility of potential State aid, in particular with reference to the proportionality of State aid. This is because the effects of the EU ETS are not part of the reference system for the definition of State aid.
Portuguese: A Comissão, porém, só admite a relevância desse argumento no que respeita à compatibilidade dos potenciais auxílios estatais, em especial quanto à proporcionalidade dos mesmos, devido ao facto de os efeitos do RCLE-UE não integrarem o sistema de referência para a definição de auxílio estatal.
Greek: Η Επιτροπή θεωρεί εντούτοις ότι το επιχείρημα αυτό είναι λυσιτελές μόνο όσον αφορά τη συμβατότητα των δυνητικών κρατικών ενισχύσεων, ιδίως σε σχέση με την αναλογικότητα των κρατικών ενισχύσεων, διότι όλες οι επιπτώσεις του EU ETS δεν αποτελούν μέρος του πλαισίου αναφοράς για τον προσδιορισμό της κρατικής ενίσχυσης.
English: In cases like this, which concerns a relief from the CO2 tax, this means primarily respect of the Energy Taxation Directive. According to that directive, the tax levels have to respect a certain Community minimum level for each energy product and electricity.
Greek: Σε περιπτώσεις όπως η εξεταζόμενη, η οποία αφορά απαλλαγή από το φόρο CO2, αυτό σημαίνει κυρίως τήρηση της οδηγίας για τη φορολογία των ενεργειακών προϊόντων, σύμφωνα με την οποία, τα επίπεδα του φόρου πρέπει να μην είναι κατώτερα από ένα ορισμένο κοινοτικό ελάχιστο επίπεδο για κάθε ενεργειακό προϊόν και για την ηλεκτρική ενέργεια.
English: The Commission received observations from the following third parties: the Swedish Government (8 December 2006, A/40067), Novo Nordisk (8 December 2006, A/40027), Novozymes (11 December 2006, A/40089) and Dansk Industri (12 December 2006, A/40147). It forwarded them to the Danish authorities, which was given the opportunity to react.
Spanish: La Comisión recibió observaciones al respecto por parte de los siguientes interesados: el Gobierno sueco (8 de diciembre de 2006, A/40067), Novo Nordisk (8 de diciembre de 2006, A/40027), Novozymes (11 de diciembre de 2006, A/40089) y Dansk Industri (12 de diciembre de 2006, A/40147), y las transmitió a las autoridades danesas, dándoles la posibilidad de comentarlas.
English: The beneficiaries are active in markets that are open for competition and trade between Member States. The measure can, thus, distort competition and affect trade on the internal market.
Spanish: Los beneficiarios operan en mercados que están abiertos a la competencia y el comercio entre Estados miembros, por lo que la medida puede falsear la competencia y afectar al comercio en el mercado interior.
English: In this case, the system of reference is the energy tax system. The logic of that system is to tax each energy product consumed and the proposed relief from the tax is not in line with that logic.
Spanish: En este caso el marco de referencia es el sistema de imposición de la energía, cuya lógica es gravar cada producto energético consumido, y la exención fiscal propuesta no sigue dicha lógica.
Portuguese: Neste caso, o sistema de referência consiste no próprio sistema fiscal no domínio da energia, cuja lógica reside em tributar cada produto energético consumido – e o desagravamento proposto não se insere nessa lógica.
English: According to that directive, the tax levels have to respect a certain Community minimum level for each energy product and electricity. The minimum levels are specified in Annex I of the directive.
Spanish: Con arreglo a dicha Directiva, los niveles impositivos deben respetar un determinado nivel mínimo comunitario para cada producto energético y para la electricidad, niveles mínimos que se especifican en el anexo I de la Directiva.
Portuguese: Em casos como este, que versa um desagravamento do imposto sobre o CO2, o que está em causa é, acima de tudo, a observância da Directiva relativa à tributação dos produtos energéticos, a qual estabelece que a fiscalidade deve respeitar determinados níveis mínimos comunitários para cada produto energético e a electricidade, níveis esses que se encontram especificados no anexo I da directiva.
Finnish: Direktiivin mukaan kunkin energiatuotteen ja sähkön verokantojen on vastattava tiettyjä EY:n vähimmäisverokantoja.
English: Information on decreasing turnovers and/or market shares of the concerned beneficiaries would have been valuable indications that the measure is necessary. However, Denmark has not submitted that information.
French: Les informations sur la baisse du chiffre d’affaires et/ou des parts de marchés des bénéficiaires considérés auraient été des indicateurs précieux quant à la nécessité de la mesure; or, le Danemark n’a pas fourni de telles informations.
Spanish: Los datos sobre la disminución de los volúmenes de negocios o las cuotas de mercado de los beneficiarios afectados habrían sido indicadores importantes sobre la necesidad de la medida, pero Dinamarca no ha presentado esta información.
Italian: Informazioni sul calo del fatturato e/o delle quote di mercato dei beneficiari interessati avrebbero fornito indicazioni preziose sulla necessità della misura.
English: The largest beneficiaries would be in the cement industry (where the tax base is approx. 2,8 million tonnes CO2 emissions per year), in the sugar industry (0,2 million tonnes per year) and in the oil refineries (0,1 million tonnes per year). Denmark has, thus, not proven that the fact that the two systems have been applicable in parallel has led to a substantial increase in production costs which cannot be passed on to the consumers without important sales reductions.
Spanish: Los mayores beneficiarios se encontrarán en la industria cementera (donde la base imponible es de unos 2,8 millones de toneladas de emisiones de CO2 anuales, la industria azucarera (0,2 millones de toneladas anuales) y las refinerías de petróleo (0,1 millones de toneladas anuales). Por tanto, Dinamarca no ha demostrado que la aplicación paralela de los dos sistemas haya producido un incremento considerable del coste de producción que no pueda repercutirse en los consumidores sin producir importantes reducciones de ventas.
English: By letter of 14 May 2008, the Commission asked for information with respect to the rules on exemptions from environmental taxes under the new Community guidelines on State aid for Environmental Protection [3]. Denmark replied by letter dated 22 July 2008 (A/15183) with a supplement (A/15244).
Estonian: 14. mai 2008. aasta kirjas palus komisjon teavet keskkonnamaksudest vabastamise eeskirjade kohta, mida tuleks kohaldada vastavalt keskkonnakaitseks antavat riigiabi käsitlevatele uutele ühenduse suunistele [3] Taani vastas 22. juuli 2008. aasta kirjas (A/15183), mille juurde kuulus ka lisa (A/15244).
English: That so-called business rate was approved by the Commission in November 2005 [5]. For energy used in certain ‘heavy processes’ [6] businesses get a further reduction from the general business tax rate.
Polish: Ta tak zwana stawka dla przedsiębiorstw została zatwierdzona przez Komisję w listopadzie 2005 r [5].. W przypadku energii wykorzystywanej w niektórych „procesach ciężkich” [6] przedsiębiorstwa uzyskują dalsze obniżenie podstawowej stawki dla przedsiębiorstw.
Estonian: Kõnealuse äriühingute määra kiitis komisjon heaks novembris 2005 [5] Nn „rasketes tootmisprotsessides” [6] kasutatava energia puhul saavad äriühingud üldisest äriühingute määrast veel täiendava maksuvähenduse.
English: Dansk Industri argued that it should be specified, first, that the measure does not constitute State aid and, secondly, that it is compatible with Article 87(3)(c) of the EC Treaty. In this context, it should be kept in mind that Dansk Industri has to pay CO2 tax, energy tax, SO2 tax and a price supplement which is administrated by Energinet.dk and distributed to producers of green electricity.
Estonian: Dansk Industri märkis, et esiteks tuleks täpsustada, et meetme puhul ei ole tegemist riigiabiga ja teiseks, et meede on kokkusobiv EÜ asutamislepingu artikli 87 lõike 3 punktiga c. Sellega seoses tuleb meeles pidada, et Dansk Industri peab tasuma CO2 maksu, energiamaksu, SO2 maksu ja hinnalisandit, mida haldab Energinet.dk ja mida jaotatakse rohelise elektrienergia tootjatele.
English: As regards compliance with the Energy Taxation Directive, Novo Nordisk referred to the fact that they use energy from combined heat and power production and, thus, can be allowed an exemption or reduction of the tax in accordance with Article 15(1)(c) of the Directive. Furthermore, they are energy-intensive and the costs they have for their energy consumption (the tax in question plus costs for cutting CO2 emissions) are in total higher than the Community minima.
Estonian: Kokkusobivuse kohta energia maksustamise direktiiviga märkis Novo Nordisk, et nad kasutavad soojuse ja elektri koostootmisel saadavat energiat ja seetõttu on neil õigus saada maksuvabastust või -vähendust vastavalt kõnealuse direktiivi artikli 15 lõike 1 punktile c. Lisaks on nende puhul tegemist energiamahuka äriühinguga ning nende energiatarbimise kogukulud (kõnealune maks pluss CO2 heitkoguste vähendamise kulud) on suuremad kui ühenduse madalaim maksustamistase.
English: The assessment of such cases will therefore be made on the basis of Article 87(3)(c) EC. When assessing environmental cases which are not covered by the EAG, the Commission normally takes inspiration from the criteria set up in the guidelines.
Estonian: Seega lähtutakse selliste juhtumite hindamisel EÜ asutamislepingu artikli 87 lõike 3 punktist c. Selliste keskkonnajuhtumite hindamisel, mis ei ole hõlmatud ELi heitkogustega kauplemise süsteemiga, lähtub komisjon üldjuhul suunistes sätestatud kriteeriumidest.
English: Under the conditions set out above, it is furthermore clear that the notified scheme would respect the Energy Taxation Directive and more particularly Article 17(1)(a) thereof. Indeed, all the beneficiaries are energy intensive within the meaning of this provision, and the minimum levels of taxation set out in the Directive are respected.
Swedish: På de villkor som anges ovan står det dessutom klart att den anmälda ordningen skulle överensstämma med energiskattedirektivet, närmare bestämt artikel 17.1 a. Alla stödmottagarna är nämligen energiintensiva enligt denna bestämmelse, och minimiskattesatserna i direktivet skulle iakttas.
Estonian: Eespool sätestatud tingimustest nähtub, et teatatud abikava on kooskõlas energia maksustamise direktiivi, täpsemini selle artikli 17 lõike 1 punktiga a. Tõepoolest kõik abisaajad on kõnealuse sätte tähenduses energiamahukad äriühingud, samuti peetakse kinni direktiivis sätestatud madalaimast maksustamistasemest.
English: With respect to the question of proportionality, each beneficiary must according to point 159 of the EAG 2008 fulfil one of the following criteria: (1) It must pay a proportion of the national tax which is broadly equivalent to the environmental performance of each individual beneficiary compared to the performance related to the best performing technique within the EEA. The beneficiaries can benefit at most from a reduction corresponding to the increase in production costs from the tax, using the best performing technique and which cannot be passed on to customers; (2) it must pay at least 20 % of the national tax unless a lower rate can be justified; or (3) it can enter into agreements with the Member State whereby they commit themselves to achieve environmental objectives with the same effect as what would be achieved under points 1 or 2 or if the Community minima were applied.
Finnish: Arvioitaessa tuen oikeasuhteisuutta kunkin tuensaajan on vuoden 2008 suuntaviivojen 159 kohdan mukaan täytettävä jokin seuraavista kriteereistä: 1) kukin yksittäinen tuensaaja maksaa kansallisesta verosta osuuden, joka vastaa suurin piirtein kunkin yksittäisen tuensaajan ympäristövaikutusta verrattuna Euroopan talousalueen parhaan tekniikan vaikutukseen; parasta tekniikkaa käyttävät tuensaajat voivat saada enintään veronalennuksen, joka vastaa suuruudeltaan parasta tekniikkaa käytettäessä aiheutuvaa kustannusten nousua, jota ei voida siirtää asiakkaille, 2) tuensaajat maksavat vähintään 20 prosenttia kansallisesta verosta, jollei alhaisempaa veroastetta voida perustella, tai 3) tuensaajat voivat tehdä jäsenvaltioiden kanssa sopimuksia, joilla ne sitoutuvat saavuttamaan ympäristönsuojelutavoitteet, joilla on sama vaikutus kuin 1 tai 2 kohdan taikka EY:n vähimmäisverokantojen soveltamisella.
English: In its decision to open the formal investigation procedure, the Commission invited Denmark to submit further information to support its claim that the EU ETS has a broadly equivalent effect to the tax. Denmark has not submitted additional information on that issue.
French: Dans sa décision d’ouvrir la procédure formelle d’examen, la Commission a invité le Danemark à présenter des renseignements supplémentaires à l’appui de l’hypothèse selon laquelle le système communautaire d’échange de quotas aurait globalement les mêmes effets que la taxe, mais le Danemark s’en est abstenu.
English: As regards the energy tax, ordinary households and certain parts of the service sector pay the full tax, while all other VAT-registered companies are fully exempted from the tax. With respect to the CO2 tax, ordinary households and certain parts of the service sector pay the full tax, while a special business rate applies to other VAT-registered companies.
Italian: Per quanto riguarda l’imposta sull'energia, le famiglie in generale e certe parti del settore dei servizi pagano interamente l'imposta, mentre tutte le altre società iscritte nel registro dell’IVA sono completamente esentate dall’imposta.
Dutch: Wat de energiebelasting betreft, betalen gewone huishoudens en bepaalde delen van de dienstensector de volledige belasting, terwijl een speciale bedrijfsbelasting geldt voor andere btw-plichtige ondernemingen.
English: Since the decision to open the formal investigation procedure was taken, new Community Guidelines on State aid for Environmental Protection [3] OJ C 82, 1.4.2008, p. 1. (EAG 2008) have been adopted.
Italian: Dopo che è stata presa la decisione di aprire un procedimento di indgine formale, è stata adottata una nuova disciplina comunitaria degli aiuti di Stato per la tutela ambientale [3] GU C 82 dell’1.4.2008, pag. 1.
Portuguese: Desde que foi tomada a decisão de dar início ao procedimento formal de investigação, foi entretanto aprovado em 2008 um novo enquadramento comunitário dos auxílios estatais a favor do ambiente [3] JO C 82 de 1.4.2008, p. 1.
Slovenian: Od sprejetja odločitve za sprožitev formalnega postopka so bile sprejete nove smernice Skupnosti o državni pomoči za varstvo okolja (EAG 2008) [3] UL C 82, 1.4.2008, str. 1.
English: The idea under this measure would be to replace such agreements with the EU ETS. The EU ETS is in place independently of the proposed tax measure and, therefore, there is no additional effort required by Denmark in return for the proposed tax relief.
Italian: Questa misura ha lo scopo di sostituire tali accordi con il sistema comunitario di quote, sistema che è già in atto indipendentemente dalla misura fiscale proposta, e quindi alla Danimarca non è richiesto alcuno sforzo supplementare in compensazione dello sgravio fiscale proposto.
English: The Commission decision to initiate the procedure was published in the Official Journal of the European Union [2]. The Commission invited interested parties to submit their comments on the proposed measure.
Lithuanian: Apie Komisijos sprendimą pradėti procedūrą buvo pranešta Europos Sąjungos oficialiajame leidinyje [2] Komisija paprašė suinteresuotųjų šalių pateikti savo pastabas dėl pasiūlytos priemonės.
English: If so, it will apply as from 1 January 2005. The duration of the scheme is not limited, but if it is approved, the Danish authorities have undertaken to re-notify it after 10 years.
Polish: W przypadku jej otrzymania program będzie miał zastosowanie od dnia 1 stycznia 2005 r. Czas trwania programu nie jest ograniczony, ale jeżeli zostanie on zatwierdzony, władze duńskie zobowiązały się do ponownego zgłoszenia tego programu po 10 latach.
Lithuanian: Tokiu atveju šis teisinis pagrindas bus taikomas nuo 2005 m. sausio 1 d. Schema nėra apribota laiko atžvilgiu, tačiau, jei ji bus patvirtinta, Danijos valdžios institucijos įsipareigoja pakartotinai pranešti Komisijai apie schemą po 10 metų.
English: The Commission notes that it was established in the Adria-Wien judgment [20] that ‘the only question to be determined is whether, under a particular statutory scheme, a State measure is such as to favour certain undertakings or the production of certain goods within the meaning of Article 92(1) of the Treaty in comparison with other undertakings which are in a legal and factual situation that is comparable in the light of the objective pursued by the measure in question’. There is recent case-law [21] on the interpretation of advantage and selectivity. The Gibraltar judgment offered a standard State aid analysis for tax cases [22].
Lithuanian: Komisija pažymi, kad byloje Adria-Wien [20] buvo nuspręsta, kad „reikia tik nuspręsti, ar valstybinė priemonė pagal nustatytą teisinę sistemą gali suteikti naudos „tam tikroms bendrovėms arba produkcijai“, žr. Sutarties 92 straipsnio 1 dalį, lyginant su kitomis bendrovėmis, kurios, atsižvelgiant į šioje priemonėje pateikiamus tikslus, yra tos pačios faktinės ir teisinės padėties.“ Egzistuoja naujesnė teismų praktika [21] aiškinanti sąvokas nauda ir atranka [22]Gibraltaro sprendime buvo pateikta standartinė valstybės pagalbos mokesčių bylose analizė.
English: According to the Commission’s notice on the application of the State aid rules to measures relating to direct business taxation [25], tax measures of a purely technical nature (such as avoiding double taxation) are in principle regarded as general measures [26]. As mentioned above, there are important differences between a tax and the EU ETS.
Lithuanian: Remiantis Komisijos pranešimu dėl valstybės pagalbos taisyklių taikymo su tiesioginiu verslo apmokestinimu susijusioms priemonėms [25] grynai techninio pobūdžio mokesčių priemonės turi būti laikomos (pvz., siekiant išvengti dvigubo apmokestinimo) bendrosiomis priemonėmis [26] Kaip jau minėta, esama svarbių skirtumų tarp mokesčio ir ES kvotų sistemos.
English: Instead, Denmark has submitted a list of all beneficiaries specifying their CO2 emissions for 2005, 2006 and 2007. Some of them have decreased their emissions during the three-year period, while others instead have increased emissions during that period.
Lithuanian: Vietoj to Danija pateikė visų pagalbos gavėjų sąrašą, nurodydama jų CO2 išlakų kiekį 2005, 2006 ir 2007 m. Per šiuos trejus metus kai kurie iš šių pagalbos gavėjų sumažino savo išlakų kiekį, o kiti – padidino.