FrancophonIA/JRC-Acquis_subcorpus_EL-FR_Hunalign_aligned-TMX huggingface dataset:
Greek: Εντούτοις, η Eπιτροπή θεωρεί ότι, σε αυτό το στάδιο, απαιτείται περαιτέρω ανάλυση προκειμένου να κριθεί η σκοπιμότητα και η αναλογικότητα των φορολογικών απαλλαγών για την ανακαίνιση επαγγελματικών χώρων. Αυτό υπογραμμίζεται από τα ακόλουθα γεγονότα:
French: La Commission estime toutefois qu'à ce stade, il convient d'approfondir l'analyse du régime de déductions applicable à la rénovation de locaux commerciaux et industriels afin de juger de son adéquation et de sa proportionnalité, eu égard notamment aux facteurs qui suivent:
Greek: - Σύμφωνα με τα στοιχεία των αρχών του Ηνωμένου Βασιλείου, το 85 % του συνόλου των σχετικών δαπανών στο Ηνωμένο Βασίλειο γίνονται από μεγάλες επιχειρήσεις και μόνο το 15 % από ΜΜΕ. Αν και το καθεστώς είναι ανοικτό για όλες τις επιχειρήσεις, ανεξαρτήτως μεγέθους, οι κύριοι δικαιούχοι των φορολογικών απαλλαγών για την ανακαίνιση επαγγελματικών χώρων θα είναι κυρίως μεγάλες επιχειρήσεις.
French: - Selon les données fournies par les autorités britanniques, 85 % de toutes les dépenses de ce genre au Royaume-Uni sont effectuées par de grandes entreprises et 15 % seulement par des PME. Bien que le régime soit ouvert à toutes les entreprises quelle que soit leur taille, les principaux bénéficiaires du régime BPRA seront essentiellement de grandes entreprises.
Greek: - Εντούτοις, οι αρχές του Ηνωμένου Βασιλείου δήλωσαν ότι ακόμα και σε εκείνες τις περιπτώσεις που μεγάλες εταιρίες έχουν στην ιδιοκτησία τους επαγγελματικούς χώρους, οι ΜΜΕ θα μπορούν να τύχουν των ωφελημάτων του μέτρου εμμέσως, δεδομένου ότι συχνά μισθώνουν επαγγελματικούς χώρους από μεγάλες επιχειρήσεις. Αυτό τονίζεται από στοιχεία που παρέσχε το Ηνωμένο Βασίλειο όπου αναφέρεται ότι από τις νέες μισθώσεις για ακίνητα κενά επί διάστημα μεγαλύτερο του έτους, το 31 % γίνεται από μεγάλες επιχειρήσεις και το 69 % από ΜΜΕ. Για τις πλέον υποβαθμισμένες περιοχές κατά τον ορισμό του Ηνωμένου Βασιλείου, τα αντίστοιχα ποσοστά είναι 26 % για μεγάλες επιχειρήσεις και 74 % για ΜΜΕ.
French: - Toutefois, les autorités britanniques ont déclaré que même lorsque ce sont de grandes entreprises qui possèdent les locaux, les PME pourront profiter indirectement de la mesure en cause parce qu'elles louent souvent des locaux industriels ou commerciaux auprès de grandes entreprises. C'est un phénomène qui ressort de données fournies par le Royaume-Uni, qui indiquent que parmi les nouveaux baux de location portant sur des locaux vides depuis plus d'un an, 31 % sont contractés par de grandes entreprises et 69 % par des PME. Dans les régions les plus défavorisées selon la définition du Royaume-Uni, les chiffres respectifs sont de 26 % pour les grandes entreprises et de 74 % pour les PME.
Greek: - Η Eπιτροπή παρατηρεί ότι το κοινοποιηθέν μέτρο δεν περιορίζεται σε μικρές και μεσαίες επιχειρήσεις κατά τον ορισμό της Επιτροπής. Επί πλέον, η Eπιτροπή παρατηρεί ότι το καθεστώς δεν περιορίζεται σε ενισχυόμενες περιοχές κατά την έννοια του άρθρου 87 παρ. 3 εδάφιο α) ή του άρθρου 87 παρ. 3 εδάφιο γ) της συνθήκης ΕΚ.
French: - La Commission constate que la mesure notifiée n'est pas limitée aux petites et moyennes entreprises selon la définition qu'elle leur applique. Elle relève aussi qu'elle n'est pas limitée aux régions assistées au sens de l'article 87, paragraphe 3, points a) ou c) du traité (CE).
Greek: - Η χρησιμοποίηση των συγκεκριμένων 2000 πλέον υποβαθμισμένων περιοχών του Ηνωμένου Βασιλείου ως στοχοθετημένων περιοχών του κοινοποιούμενου μέτρου θέτει τα ίδια προβλήματα που ετέθησαν στην υπόθεση του καθεστώτος περί απαλλαγής από το τέλος χαρτοσήμου. Αποκλίνει από τη συνήθη πρακτική της Eπιτροπής κατά την αντιμετώπιση περιφερειακών ενισχύσεων. Η Eπιτροπή εξακολουθεί να πιστεύει ότι μια τέτοια απόκλιση πρέπει να αιτιολογείται ώστε να αποφεύγεται οι δικαιούχοι στις περιοχές που ορίζονται ως ενισχυόμενες περιοχές σύμφωνα με το άρθρο 87 παρ. 3 εδάφιο γ) να εισπράττουν δυσανάλογη οικονομική ενίσχυση που στρεβλώνει τους όρους του ανταγωνισμού σε βαθμό που αντίκειται προς το κοινό συμφέρον.
French: - Le choix des 2000 régions les plus défavorisées du Royaume-Uni comme cibles de la mesure notifiée pose les mêmes problèmes que le régime d'exonération du droit de timbre. Il s'écarte de la pratique normale de la Commission lorsqu'elle a à traiter d'aides régionales. Elle maintient qu'une telle dérogation doit être justifiée afin d'éviter que les bénéficiaires situés dans des régions qui ne sont pas considérées comme des régions assistées au sens de l'article 87, paragraphe 3, points a) et/ou c) ne reçoivent un avantage économique disproportionné qui altère les conditions des échanges dans une mesure contraire à l'intérêt commun.
Greek: - Εξάλλου, με την έγκριση του καθεστώτος περί απαλλαγής από το τέλος χαρτοσήμου βάσει των ειδικών πλεονεκτημάτων του εν λόγω καθεστώτος, η Eπιτροπή επέβαλε ορισμένους όρους. Μεταξύ άλλων, η Eπιτροπή αποφάσισε ότι είναι αναγκαία η παρακολούθηση και ότι θα πρέπει να καταδειχτούν οι ευεργετικές συνέπειες του καθεστώτος επί της φυσικής αποκατάστασης και ειδικότερα επί των βιομηχανικών χώρων. Μέχρι στιγμής, η Eπιτροπή δεν έχει ακόμα λάβει εκ των υστέρων εξέταση που θα της επιτρέψει να εκτιμήσει τις ευεργετικές επιπτώσεις του καθεστώτος.
French: - De surcroît, en autorisant le régime d'exonération du droit de timbre eu égard à ses particularités, la Commission a fixé un certain nombre de conditions. Elle a notamment décidé qu'il fallait en assurer la surveillance et que ses effets bénéfiques sur la régénération physique, notamment sur les friches industrielles, devaient être établis. Or, la Commission n'a, à ce jour, reçu aucune analyse a posteriori lui permettant d'évaluer les effets bénéfiques du régime.
Greek: - Αν και οι αρχές του Ηνωμένου Βασιλείου αναφέρουν ότι η μέση ένταση της ενίσχυσης θα είναι μεταξύ 9 % και 10 % καθαρά, οι ανώτατες εντάσεις ενίσχυσης στο πλαίσιο του κοινοποιηθέντος μέτρου μπορούν να φθάσουν το 40 % καθαρά σε περίπτωση ατομικών επιχειρήσεων και έως 30 % καθαρά σε περίπτωση εταιριών, αντιστοίχως.
French: - Bien que les autorités britanniques déclarent que l'intensité moyenne de l'aide se situerait entre 9 % et 10 % net, des intensités d'aides maxima au titre du régime notifié peuvent atteindre 40 % net dans le cas d'entreprises non constituées en sociétés et jusqu'à 30 % net dans le cas des sociétés.
Greek: Μετά από προκαταρκτική αξιολόγηση του μέτρου συνεπώς, η Επιτροπή διατηρεί επιφυλάξεις κατά πόσον το προτεινόμενο από το Ηνωμένο Βασίλειο μέτρο είναι αναλογικό προς τον στόχο και δεν στρεβλώνει τον ανταγωνισμό κατά τρόπο που αντίκειται προς το κοινό συμφέρον. Η Επιτροπή έχει την άποψη ότι είναι αναγκαία μια λεπτομερέστερη ανάλυση αυτού του σύνθετου θέματος. Η Επιτροπή επιθυμεί να συγκεντρώσει πληροφορίες από άλλα ενδιαφερόμενα μέρη. Για να γίνει αυτό, η Επιτροπή πρέπει, για νομικούς λόγους, να κινήσει τη διαδικασία που προβλέπεται στο άρθρο 88 παρ. 2 της συνθήκης ΕΚ. Μόνο χάρη σε αυτές τις παρατηρήσεις θα μπορέσει να αποφασίσει η Επιτροπή κατά πόσον είναι αναγκαία αυτή η ενίσχυση και χωρίς να αλλοιώνει τους όρους των συναλλαγών κατά τρόπο που θα αντέκειτο προς το κοινό συμφέρον.
French: Après un premier examen provisoire de la mesure en cause, la Commission doute que le régime proposé par le Royaume-Uni soit proportionné à l'objectif visé et ne fausse pas la concurrence dans une mesure contraire à l'intérêt commun. Elle estime donc qu'il convient de procéder à une analyse plus complète de cette question complexe. Elle souhaite recueillir des renseignements auprès des tiers intéressés. À cet effet elle doit, pour des raisons juridiques, ouvrir la procédure prévue à l'article 88, paragraphe 2 du traité (CE). Ce n'est qu'à l'aide de ces observations que la Commission peut décider si cette aide est nécessaire et n'altère pas les conditions des échanges dans une mesure contraire à l'intérêt commun.
Greek: "The Commission wishes to inform the United Kingdom that, having examined the information supplied by your authorities on the aid measure referred to above, it has decided to initiate the procedure laid down in Article 88(2) of the EC Treaty.
French: "The Commission wishes to inform the United Kingdom that, having examined the information supplied by your authorities on the aid measure referred to above, it has decided to initiate the procedure laid down in Article 88(2) of the EC Treaty.
Greek: 1. PROCEDURE
French: 1. PROCEDURE
Greek: 1. By letter dated 6 August 2004, registered by the Commission on 10 August 2004, the UK authorities notified a scheme providing qualifying businesses with favourable depreciation allowances (called "capital allowances") in respect of the capital costs the owners or occupiers actually incur in renovating or converting business premises that have been vacant for a year or longer and that are situated in designated disadvantaged areas. A request for information aiming at clarifying some points of the notification was sent on 2 September 2004 (D/56282). The UK authorities replied by letter dated 4 October 2004. The latter was registered by the Commission on 18 October 2004 (A/37971).
French: 1. By letter dated 6 August 2004, registered by the Commission on 10 August 2004, the UK authorities notified a scheme providing qualifying businesses with favourable depreciation allowances (called "capital allowances") in respect of the capital costs the owners or occupiers actually incur in renovating or converting business premises that have been vacant for a year or longer and that are situated in designated disadvantaged areas. A request for information aiming at clarifying some points of the notification was sent on 2 September 2004 (D/56282). The UK authorities replied by letter dated 4 October 2004. The latter was registered by the Commission on 18 October 2004 (A/37971).
Greek: 2. DESCRIPTION OF THE AID MEASURE
French: 2. DESCRIPTION OF THE AID MEASURE
Greek: 2. Aim of the measure
French: 2. Aim of the measure
Greek: The aim of the measure is to foster physical, economic and social regeneration of so-called pockets of deprivation [1], to support the redevelopment of brownfield sites, to increase private investment, enterprise and employment in the UK's most deprived communities by means of bringing empty for a year or longer-term derelict shops or business property back into productive use. Such scheme is part of the UK Government's integrated approach to tackling the range of regeneration market failures that its most deprived communities face.
French: The aim of the measure is to foster physical, economic and social regeneration of so-called pockets of deprivation [1], to support the redevelopment of brownfield sites, to increase private investment, enterprise and employment in the UK's most deprived communities by means of bringing empty for a year or longer-term derelict shops or business property back into productive use. Such scheme is part of the UK Government's integrated approach to tackling the range of regeneration market failures that its most deprived communities face.
Greek: 3. The form and nature of the aid
French: 3. The form and nature of the aid
Greek: The notified aid takes the form of capital allowances. Capital allowances enable the capital costs, which a business actually incurs in the renovation or the conversion of empty or derelict for a year or longer business premises in order to bring them back into productive use, to be written off against a business's taxable profits. They take the place of depreciation charged in the commercial accounts, which is not allowed for tax purposes. The notified measure would provide the 100 % first year allowance (FYA) and 25 % writing-down allowance (WDA) for capital expenditure on renovating vacant commercial buildings, so the relief would be available for:
French: The notified aid takes the form of capital allowances. Capital allowances enable the capital costs, which a business actually incurs in the renovation or the conversion of empty or derelict for a year or longer business premises in order to bring them back into productive use, to be written off against a business's taxable profits. They take the place of depreciation charged in the commercial accounts, which is not allowed for tax purposes. The notified measure would provide the 100 % first year allowance (FYA) and 25 % writing-down allowance (WDA) for capital expenditure on renovating vacant commercial buildings, so the relief would be available for:
Greek: (a) expenditure that already qualifies for allowances under the plant and machinery regime (at 25 % WDAs per annum or 40 % FYAs [2]) or under the industrial building regime (at 4 % WDAs per annum); and
French: (a) expenditure that already qualifies for allowances under the plant and machinery regime (at 25 % WDAs per annum or 40 % FYAs [2]) or under the industrial building regime (at 4 % WDAs per annum); and
Greek: (b) expenditure that does not currently qualify for any relief, for example, expenditure on alterations to the fabric of non-industrial, commercial buildings (shops, offices).
French: (b) expenditure that does not currently qualify for any relief, for example, expenditure on alterations to the fabric of non-industrial, commercial buildings (shops, offices).
Greek: In the case of expenditure falling under head (b), the notified measure would therefore constitute a new relief (at 100 % FYAs and 25 % WDAs per annum), as currently commercial buildings do not qualify for capital allowances. In the case of expenditure falling under head (a), the effect of the measure would be the increased rate of allowance.
French: In the case of expenditure falling under head (b), the notified measure would therefore constitute a new relief (at 100 % FYAs and 25 % WDAs per annum), as currently commercial buildings do not qualify for capital allowances. In the case of expenditure falling under head (a), the effect of the measure would be the increased rate of allowance.
Greek: The new relief, according to the UK authorities, would operate mainly as a tax deferment benefit and only partly as a potential new relief against a business's taxable profits.
French: The new relief, according to the UK authorities, would operate mainly as a tax deferment benefit and only partly as a potential new relief against a business's taxable profits.
Greek: 4. Eligible costs and aid intensity
French: 4. Eligible costs and aid intensity
Greek: To be eligible for the BPRA scheme, the empty premises would have to have lain unused for a year or longer and must be situated in one of the 2000 designated most deprived areas of the UK — the so-called "designated disadvantaged areas".
French: To be eligible for the BPRA scheme, the empty premises would have to have lain unused for a year or longer and must be situated in one of the 2000 designated most deprived areas of the UK — the so-called "designated disadvantaged areas".
Greek: 5. Geographical coverage of the scheme
French: 5. Geographical coverage of the scheme
Greek: The "designated disadvantaged areas in the UK", on which the notified BPRA is targeted, have been selected on the basis of the "indices of multiple deprivation (IMD)" developed for each of four regions of the UK. This is a combined index covering six domains of deprivation (income, employment, health, education, housing and access to services). The analysis has been applied at a very low geographical level (i.e. at the level of electoral wards, divisions or postcodes). The present list of eligible areas has been set out in "The Stamp Duty (Disadvantaged Areas) Regulations 2001".
French: The "designated disadvantaged areas in the UK", on which the notified BPRA is targeted, have been selected on the basis of the "indices of multiple deprivation (IMD)" developed for each of four regions of the UK. This is a combined index covering six domains of deprivation (income, employment, health, education, housing and access to services). The analysis has been applied at a very low geographical level (i.e. at the level of electoral wards, divisions or postcodes). The present list of eligible areas has been set out in "The Stamp Duty (Disadvantaged Areas) Regulations 2001".
Greek: 6. Beneficiaries
French: 6. Beneficiaries
Greek: The scheme applies to undertakings of any size and operating in any sector of the economy.
French: The scheme applies to undertakings of any size and operating in any sector of the economy.
Greek: 7. Budget of the scheme:
French: 7. Budget of the scheme
Greek: The estimated overall revenue losses, due to tax concessions for the five year period of the scheme, are about GBP 135 million (ca. EUR 205 million).
French: The estimated overall revenue losses, due to tax concessions for the five year period of the scheme, are about GBP 135 million (ca. EUR 205 million).
Greek: 8. Legal basis of the scheme
French: 8. Legal basis of the scheme
Greek: Primary legislation:
French: Primary legislation:
Greek: - Capital allowances: renovation of business premises in disadvantaged areas ("Business Premises Renovation Allowances (BPRA)") — when enacted, this legislation will be inserted into Capital Allowances Act 2001.
French: - Capital allowances: renovation of business premises in disadvantaged areas ("Business Premises Renovation Allowances (BPRA)") — when enacted, this legislation will be inserted into Capital Allowances Act 2001.
Greek: Secondary legislation:
French: Secondary legislation:
Greek: - SI 3747/2001 The Stamp Duty (Disadvantaged Areas) Regulations.
French: - SI 3747/2001 The Stamp Duty (Disadvantaged Areas) Regulations.
Greek: 9. Duration of the scheme
French: 9. Duration of the scheme
Greek: 2005 — 2010
French: 2005 — 2010
Greek: 3. ASSESSMENT OF THE AID MEASURE
French: 3. ASSESSMENT OF THE AID MEASURE
Greek: 10. In accordance with Article 6(1) of Council Regulation (EC) No 659/1999 of 22 March 1999, the decision to initiate proceedings shall summarise the relevant issues of fact and law, shall include a preliminary assessment from the Commission as to the aid character of the proposed measure, and shall set out the doubts as to its compatibility with the common market.
French: 10. In accordance with Article 6(1) of Council Regulation (EC) No 659/1999 of 22 March 1999, the decision to initiate proceedings shall summarise the relevant issues of fact and law, shall include a preliminary assessment from the Commission as to the aid character of the proposed measure, and shall set out the doubts as to its compatibility with the common market.
Greek: 11. Procedure
French: 11. Procedure
Greek: The UK authorities have complied with the procedural requirements of Article 88(3) of the EC Treaty by notifying the abovementioned aid scheme before putting it into effect.
French: The UK authorities have complied with the procedural requirements of Article 88(3) of the EC Treaty by notifying the abovementioned aid scheme before putting it into effect.
Greek: 12. The existence of aid
French: 12. The existence of aid
Greek: The Commission considers, at this stage of the procedure, that the measure constitutes State aid within the meaning of Article 87(1) of the EC Treaty, and this for the following reasons:
French: The Commission considers, at this stage of the procedure, that the measure constitutes State aid within the meaning of Article 87(1) of the EC Treaty, and this for the following reasons:
Greek: - State resources are involved because tax is foregone.
French: - State resources are involved because tax is foregone.
Greek: - The measure is selective because it is targeted upon particular geographical areas.
French: - The measure is selective because it is targeted upon particular geographical areas.
Greek: - The measure will reduce the costs for companies investing in the renovation or the conversion into productive use of empty or derelict business premises in the eligible areas. It will therefore provide an advantage to such companies over other companies investing in other areas, and therefore not receiving the exemption.
French: - The measure will reduce the costs for companies investing in the renovation or the conversion into productive use of empty or derelict business premises in the eligible areas. It will therefore provide an advantage to such companies over other companies investing in other areas, and therefore not receiving the exemption.
Greek: - Because capital allowances apply to all business premises which have been renovated or converted into productive use in the designated areas it will, among others, inevitably benefit undertakings which are engaged in inter-State trade, or in a business sector in which there is inter-State trade. Furthermore, the scheme does not provide that the limits laid down in Council Regulation (EC) No 69/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid will be respected. Accordingly, the new exemption may give rise to aid which affects competition in inter-State trade.
French: - Because capital allowances apply to all business premises which have been renovated or converted into productive use in the designated areas it will, among others, inevitably benefit undertakings which are engaged in inter-State trade, or in a business sector in which there is inter-State trade. Furthermore, the scheme does not provide that the limits laid down in Council Regulation (EC) No 69/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid will be respected. Accordingly, the new exemption may give rise to aid which affects competition in inter-State trade.
Greek: 13. Exemption grounds
French: 13. Exemption grounds
Greek: (a) Article 87(2) of the EC Treaty lists certain types of aid that are compatible with the EC Treaty. In view of the nature and purpose of the aid, and the geographical coverage of the scheme, the Commission considers, at this stage of the analysis, that the subparagraphs (a), (b) and (c) are not applicable to the measure in question.
French: (a) Article 87(2) of the EC Treaty lists certain types of aid that are compatible with the EC Treaty. In view of the nature and purpose of the aid, and the geographical coverage of the scheme, the Commission considers, at this stage of the analysis, that the subparagraphs (a), (b) and (c) are not applicable to the measure in question.
Greek: (b) Article 87(3) of the EC Treaty specifies other forms of aid, which may be regarded as compatible with the common market. In view of the nature and purpose of the aid measure and its geographical scope, the Commission considers, at this stage of the investigation, that the subparagraphs (a), (b), (d) and (e) of Article 87(3) are not applicable either.
French: (b) Article 87(3) of the EC Treaty specifies other forms of aid, which may be regarded as compatible with the common market. In view of the nature and purpose of the aid measure and its geographical scope, the Commission considers, at this stage of the investigation, that the subparagraphs (a), (b), (d) and (e) of Article 87(3) are not applicable either.
Greek: (c) In the notification the UK authorities appear to agree with the above analysis and suggest that the question is whether the aid measure is compatible with the common market on the basis that it will facilitate the development of certain economic areas and it will not adversely affect trading conditions to an extent contrary to the common interest (Article 87(3)(c) of the EC Treaty).
French: (c) In the notification the UK authorities appear to agree with the above analysis and suggest that the question is whether the aid measure is compatible with the common market on the basis that it will facilitate the development of certain economic areas and it will not adversely affect trading conditions to an extent contrary to the common interest (Article 87(3)(c) of the EC Treaty).