# Jornal Oficial C 62/12 d

| | ISSN 1725-2482 |
| --- | --- |
| Jornal Oficial
  da União Europeia | C 62 |
| | |
| Edição em língua portuguesa | Comunicações e Informações | 48.o ano12 de Março de 2005 |

ISSN 1725-2482

Jornal Oficial

da União Europeia

C 62

Edição em língua portuguesa

Comunicações e Informações

48.o ano12 de Março de 2005

---

| Número de informação | Índice | Página |
| --- | --- | --- |
| | I   Comunicações |
| | Conselho |
| 2005/C 062/1 | Resolução do Conselho, de 9 de Dezembro de 2004, sobre o futuro das tecnologias da informação e da comunicação (TIC) | 1 |
| | Comissão |
| 2005/C 062/2 | Taxas de câmbio do euro | 4 |
| 2005/C 062/3 | Notificação prévia de uma concentração (Processo n.o COMP/M.3745 — Severstal/Lucchini) — Processo susceptível de beneficiar do procedimento simplificado (
  1
  ) | 5 |
| 2005/C 062/4 | Autorização de auxílios concedidos pelos Estados no âmbito das disposições dos artigos 87.o e 88.o do Tratado CE — A respeito dos quais a Comissão não levanta objecções (
  1
  ) | 6 |
| 2005/C 062/5 | Aviso do Governo de Malta, de 21 de Janeiro de 2005, respeitante à Directiva 94/22/CE do Parlamento Europeu e do Conselho, de 30 de Maio de 1994, relativa às condições de concessão e de utilização das autorizações de prospecção, pesquisa e produção de hidrocarbonetos (
  1
  ) | 7 |
| 2005/C 062/6 | Aviso do Governo de Malta, de 21 de Janeiro de 2005, respeitante à Directiva 94/22/CE do Parlamento Europeu e do Conselho, de 30 de Maio de 1994, relativa às condições de concessão e de utilização das autorizações de prospecção, pesquisa e produção de hidrocarbonetos (
  1
  ) | 8 |
| 2005/C 062/7 | Notificação prévia de uma concentração (Processo n.o COMP/M.3743 — DuPont/DDE) — Processo susceptível de beneficiar do procedimento simplificado (
  1
  ) | 9 |
| 2005/C 062/8 | Auxílio estatal — Reino Unido — Auxílio estatal n.o C 4/2005 (ex NN 57/2004) — Imposto predial sobre infra-estruturas de telecomunicações — Convite para apresentação de observações, nos termos do n.o 2 do artigo 88.o do Tratado CE (
  1
  ) | 10 |

Número de informação

Índice

Página

I   Comunicações

Conselho

2005/C 062/1

Resolução do Conselho, de 9 de Dezembro de 2004, sobre o futuro das tecnologias da informação e da comunicação (TIC)

1

Comissão

2005/C 062/2

Taxas de câmbio do euro

4

2005/C 062/3

Notificação prévia de uma concentração (Processo n.o COMP/M.3745 — Severstal/Lucchini) — Processo susceptível de beneficiar do procedimento simplificado (
  1
  )

o

1

5

2005/C 062/4

Autorização de auxílios concedidos pelos Estados no âmbito das disposições dos artigos 87.o e 88.o do Tratado CE — A respeito dos quais a Comissão não levanta objecções (
  1
  )

o

o

1

6

2005/C 062/5

Aviso do Governo de Malta, de 21 de Janeiro de 2005, respeitante à Directiva 94/22/CE do Parlamento Europeu e do Conselho, de 30 de Maio de 1994, relativa às condições de concessão e de utilização das autorizações de prospecção, pesquisa e produção de hidrocarbonetos (
  1
  )

1

7

2005/C 062/6

Aviso do Governo de Malta, de 21 de Janeiro de 2005, respeitante à Directiva 94/22/CE do Parlamento Europeu e do Conselho, de 30 de Maio de 1994, relativa às condições de concessão e de utilização das autorizações de prospecção, pesquisa e produção de hidrocarbonetos (
  1
  )

1

8

2005/C 062/7

Notificação prévia de uma concentração (Processo n.o COMP/M.3743 — DuPont/DDE) — Processo susceptível de beneficiar do procedimento simplificado (
  1
  )

o

1

9

2005/C 062/8

Auxílio estatal — Reino Unido — Auxílio estatal n.o C 4/2005 (ex NN 57/2004) — Imposto predial sobre infra-estruturas de telecomunicações — Convite para apresentação de observações, nos termos do n.o 2 do artigo 88.o do Tratado CE (
  1
  )

o

o

o

1

10

| | III   Informações |
| --- | --- |
| | Comissão |
| 2005/C 062/9 | UK-Greenock: Exploração de serviços aéreos regulares — Concurso lançado pela Irlanda nos termos do n.o 1, alínea d), do artigo 4.o do Regulamento (CEE) n.o 2408/92 do Conselho para a exploração de serviços aéreos regulares entre Galway/Na Minna e as ilhas Aran (
  1
  ) | 19 |

III   Informações

Comissão

2005/C 062/9

UK-Greenock: Exploração de serviços aéreos regulares — Concurso lançado pela Irlanda nos termos do n.o 1, alínea d), do artigo 4.o do Regulamento (CEE) n.o 2408/92 do Conselho para a exploração de serviços aéreos regulares entre Galway/Na Minna e as ilhas Aran (
  1
  )

o

o

o

1

19

| | |
| --- | --- |
| | (1)   Texto relevante para efeitos do EEE |

---

(1)   Texto relevante para efeitos do EEE

1

| PT | |
| --- | --- |

PT

---

I Comunicações

Conselho

| 12.3.2005 | PT | Jornal Oficial da União Europeia | C 62/1 |
| --- | --- | --- | --- |

12.3.2005

PT

Jornal Oficial da União Europeia

C 62/1

---

RESOLUÇÃO DO CONSELHO

de 9 de Dezembro de 2004

sobre o futuro das tecnologias da informação e da comunicação (TIC)

(2005/C 62/01)

O CONSELHO DA UNIÃO EUROPEIA,

Saudando as comunicações da Comissão intituladas, respectivamente, «Desafios da Sociedade da Informação Europeia Pós-2005» e «Serviços Móveis em Banda Larga»,

Recordando:

| 1. | as conclusões do Conselho Europeu de Lisboa, de 23-24 de Março de 2000; |
| --- | --- |

1.

as conclusões do Conselho Europeu de Lisboa, de 23-24 de Março de 2000;

| 2. | as conclusões do Conselho Europeu de Sevilha, de 21-22 de Junho de 2002, em que este deu o seu acordo aos objectivos do Plano de Acção eEuropa de 2005; |
| --- | --- |

2.

as conclusões do Conselho Europeu de Sevilha, de 21-22 de Junho de 2002, em que este deu o seu acordo aos objectivos do Plano de Acção eEuropa de 2005;

| 3. | a Resolução do Conselho, de 18 de Fevereiro de 2003, sobre a aplicação do Plano de Acção eEuropa de 2005; |
| --- | --- |

3.

a Resolução do Conselho, de 18 de Fevereiro de 2003, sobre a aplicação do Plano de Acção eEuropa de 2005;

| 4. | as conclusões do Conselho Europeu de Bruxelas, de 20-21 de Março de 2003, em que este apelou aos 15 Estados-Membros da UE no sentido de criarem estratégias nacionais em matéria de banda larga até finais de 2003; |
| --- | --- |

4.

as conclusões do Conselho Europeu de Bruxelas, de 20-21 de Março de 2003, em que este apelou aos 15 Estados-Membros da UE no sentido de criarem estratégias nacionais em matéria de banda larga até finais de 2003;

| 5. | as conclusões do Conselho, de 20 de Novembro de 2003, sobre o papel da administração em linha (eGoverno) no futuro da Europa; |
| --- | --- |

5.

as conclusões do Conselho, de 20 de Novembro de 2003, sobre o papel da administração em linha (eGoverno) no futuro da Europa;

| 6. | as conclusões do Conselho Europeu de Bruxelas, de 25-26 de Março de 2004, em que foi salientada a necessidade de novas estratégias no domínio das comunicações electrónicas; |
| --- | --- |

6.

as conclusões do Conselho Europeu de Bruxelas, de 25-26 de Março de 2004, em que foi salientada a necessidade de novas estratégias no domínio das comunicações electrónicas;

| 7. | as conclusões do Conselho, de 8 de Março de 2004, sobre a recente evolução do sector das comunicações electrónicas na Europa, em que foi confirmada a importância das TIC para o crescimento e a competitividade; |
| --- | --- |

7.

as conclusões do Conselho, de 8 de Março de 2004, sobre a recente evolução do sector das comunicações electrónicas na Europa, em que foi confirmada a importância das TIC para o crescimento e a competitividade;

| 8. | as conclusões do Conselho, de 8 de Março de 2004, sobre a avaliação intercalar do Plano de Acção eEuropa de 2005, em que foi confirmada a validade dos objectivos do Plano de Acção no contexto do alargamento; |
| --- | --- |

8.

as conclusões do Conselho, de 8 de Março de 2004, sobre a avaliação intercalar do Plano de Acção eEuropa de 2005, em que foi confirmada a validade dos objectivos do Plano de Acção no contexto do alargamento;

| 9. | as conclusões do Conselho, de 10 de Junho de 2004, sobre a actualização do Plano de Acção eEuropa e as estratégias nacionais de banda larga; |
| --- | --- |

9.

as conclusões do Conselho, de 10 de Junho de 2004, sobre a actualização do Plano de Acção eEuropa e as estratégias nacionais de banda larga;

| 10. | as conclusões do Conselho Europeu de Bruxelas, de 4-5 de Novembro de 2004, em que este se congratulou com o relatório do Grupo de Alto Nível presidido por Wim Kok; |
| --- | --- |

10.

as conclusões do Conselho Europeu de Bruxelas, de 4-5 de Novembro de 2004, em que este se congratulou com o relatório do Grupo de Alto Nível presidido por Wim Kok;

| 11. | as orientações formuladas na reunião de alto nível, de 29-30 de Setembro de 2004, acerca do futuro das TIC. |
| --- | --- |

11.

as orientações formuladas na reunião de alto nível, de 29-30 de Setembro de 2004, acerca do futuro das TIC.

Reconhecendo que:

| 1. | a fim de contribuir para a concretização dos objectivos estabelecidos em Lisboa, em Março de 2000, é manifestamente necessário, a nível europeu e nacional, examinar e, se for caso disso, melhorar as políticas por forma a incrementar a adopção e a utilização de TIC em toda a sociedade; |
| --- | --- |

1.

a fim de contribuir para a concretização dos objectivos estabelecidos em Lisboa, em Março de 2000, é manifestamente necessário, a nível europeu e nacional, examinar e, se for caso disso, melhorar as políticas por forma a incrementar a adopção e a utilização de TIC em toda a sociedade;

| 2. | o sector das tecnologias da informação e da comunicação é, por si só, um importante sector económico que engloba a tecnologia da informação, as comunicações electrónicas e as indústrias audiovisuais, apresentando grandes potencialidades em termos de crescimento futuro e tendo impacto em quase todas as demais actividades económicas; |
| --- | --- |

2.

o sector das tecnologias da informação e da comunicação é, por si só, um importante sector económico que engloba a tecnologia da informação, as comunicações electrónicas e as indústrias audiovisuais, apresentando grandes potencialidades em termos de crescimento futuro e tendo impacto em quase todas as demais actividades económicas;

| 3. | a utilização de TIC tem importantes repercussões directas na produtividade e na competitividade da economia europeia; |
| --- | --- |

3.

a utilização de TIC tem importantes repercussões directas na produtividade e na competitividade da economia europeia;

| 4. | as TIC constituem um valioso instrumento para promover a coesão social e geográfica, bem como a cidadania, numa Europa inclusiva, fomentar as identidades culturais, a integração social e o multilinguismo e reforçar a transparência e a participação na sociedade; |
| --- | --- |

4.

as TIC constituem um valioso instrumento para promover a coesão social e geográfica, bem como a cidadania, numa Europa inclusiva, fomentar as identidades culturais, a integração social e o multilinguismo e reforçar a transparência e a participação na sociedade;

| 5. | o desenvolvimento de políticas abrangentes e holísticas no domínio das TIC pode contribuir sobremaneira para os objectivos da UE em matéria de crescimento, produtividade e competitividade, criando empregos de elevada qualidade, melhorando o desempenho económico global, modernizando os serviços públicos e incentivando a adopção de processos empresariais actualizados, tanto no sector público como no sector privado; |
| --- | --- |

5.

o desenvolvimento de políticas abrangentes e holísticas no domínio das TIC pode contribuir sobremaneira para os objectivos da UE em matéria de crescimento, produtividade e competitividade, criando empregos de elevada qualidade, melhorando o desempenho económico global, modernizando os serviços públicos e incentivando a adopção de processos empresariais actualizados, tanto no sector público como no sector privado;

| 6. | as políticas devem ser desenvolvidas no âmbito de um diálogo permanente entre as autoridades públicas, o sector privado e outros actores, para que se possa responder a novas circunstâncias no domínio das TIC; |
| --- | --- |

6.

as políticas devem ser desenvolvidas no âmbito de um diálogo permanente entre as autoridades públicas, o sector privado e outros actores, para que se possa responder a novas circunstâncias no domínio das TIC;

| 7. | a UE teria a ganhar com um sector TIC inovador e competitivo num mercado mundial que se caracteriza por uma rápida expansão e crescente competitividade. |
| --- | --- |

7.

a UE teria a ganhar com um sector TIC inovador e competitivo num mercado mundial que se caracteriza por uma rápida expansão e crescente competitividade.

CONSIDERA que, para o desenvolvimento de políticas abrangentes e holísticas no domínio das TIC, são relevantes as seguintes questões:

Sector TIC de excelência e empresas inovadoras

| — | continuar a investir num sólido domínio I&D para as TIC, tanto no sector público como no sector privado, reforçando a excelência europeia em matéria de I&D, através da criação de um ambiente científico, financeiro e empresarial favorável; |
| --- | --- |

—

continuar a investir num sólido domínio I&D para as TIC, tanto no sector público como no sector privado, reforçando a excelência europeia em matéria de I&D, através da criação de um ambiente científico, financeiro e empresarial favorável;

| — | promover um ambiente propício que estimule a livre circulação do conhecimento e da inovação e no âmbito do qual os resultados da investigação se traduzam em aplicações e produtos com mais-valia; |
| --- | --- |

—

promover um ambiente propício que estimule a livre circulação do conhecimento e da inovação e no âmbito do qual os resultados da investigação se traduzam em aplicações e produtos com mais-valia;

| — | incentivar, sobretudo nas PME, a efectiva adopção de novos processos de cibernegócio, bem como de novos modelos empresariais, a fim de explorar o potencial das TIC. |
| --- | --- |

—

incentivar, sobretudo nas PME, a efectiva adopção de novos processos de cibernegócio, bem como de novos modelos empresariais, a fim de explorar o potencial das TIC.

TIC para o Cidadão e competências em matéria de TIC

| — | promover a acessibilidade e a disponibilização de serviços TIC para todos os cidadãos, nomeadamente dando a conhecer melhor as vantagens potenciais das TIC e incentivando o constante aperfeiçoamento de tecnologias conviviais, continuando assim, entre outros aspectos, a tomar medidas para vencer a fractura digital; |
| --- | --- |

—

promover a acessibilidade e a disponibilização de serviços TIC para todos os cidadãos, nomeadamente dando a conhecer melhor as vantagens potenciais das TIC e incentivando o constante aperfeiçoamento de tecnologias conviviais, continuando assim, entre outros aspectos, a tomar medidas para vencer a fractura digital;

| — | incentivar medidas – por exemplo, aprendizagem electrónica — para continuar a desenvolver as cibercompetências de todos os cidadãos, atendendo especialmente a aspectos como o envelhecimento da população, a igualdade entre os sexos e a diversidade de origens étnicas e sociais, a fim de permitir que todos beneficiem plenamente das oportunidades proporcionadas pela sociedade da informação; |
| --- | --- |

—

incentivar medidas – por exemplo, aprendizagem electrónica — para continuar a desenvolver as cibercompetências de todos os cidadãos, atendendo especialmente a aspectos como o envelhecimento da população, a igualdade entre os sexos e a diversidade de origens étnicas e sociais, a fim de permitir que todos beneficiem plenamente das oportunidades proporcionadas pela sociedade da informação;

| — | continuar a integrar as TIC no local de trabalho, em moldes conducentes ao aumento da produtividade e da qualidade do trabalho, reforçando igualmente a componente TIC no quadro dos processos de formação; |
| --- | --- |

—

continuar a integrar as TIC no local de trabalho, em moldes conducentes ao aumento da produtividade e da qualidade do trabalho, reforçando igualmente a componente TIC no quadro dos processos de formação;

| — | encontrar respostas estratégicas para a migração laboral, promovendo inclusive a adaptabilidade dos trabalhadores e empresas e a flexibilidade, em conjugação com a segurança no mercado de trabalho. |
| --- | --- |

—

encontrar respostas estratégicas para a migração laboral, promovendo inclusive a adaptabilidade dos trabalhadores e empresas e a flexibilidade, em conjugação com a segurança no mercado de trabalho.

TIC para os serviços públicos

| — | aprovar e implementar, quando adequado a nível europeu, abordagens integradas para a utilização de aplicações relacionadas com a administração em linha (e-Governo), designadamente fomentando a cooperação e o intercâmbio de melhores práticas; |
| --- | --- |

—

aprovar e implementar, quando adequado a nível europeu, abordagens integradas para a utilização de aplicações relacionadas com a administração em linha (e-Governo), designadamente fomentando a cooperação e o intercâmbio de melhores práticas;

| — | desenvolver uma abordagem abrangente, tendo em conta a necessidade de adaptação a nível organizativo, a fim de explorar as potencialidades das TIC para melhorar o desempenho do sector público e aumentar a sua eficiência, ajustando simultaneamente os serviços em linha às necessidades específicas das empresas e dos cidadãos e reduzindo a carga administrativa, nomeadamente tomando em consideração a necessidade de serviços europeus transfronteiras; |
| --- | --- |

—

desenvolver uma abordagem abrangente, tendo em conta a necessidade de adaptação a nível organizativo, a fim de explorar as potencialidades das TIC para melhorar o desempenho do sector público e aumentar a sua eficiência, ajustando simultaneamente os serviços em linha às necessidades específicas das empresas e dos cidadãos e reduzindo a carga administrativa, nomeadamente tomando em consideração a necessidade de serviços europeus transfronteiras;

| — | desenvolver serviços à escala europeia no domínio da saúde em linha (e-Saúde), consagrando especial atenção aos aspectos da normalização e da interoperabilidade, a fim de optimizar a prestação de tratamentos e cuidados aos pacientes. |
| --- | --- |

—

desenvolver serviços à escala europeia no domínio da saúde em linha (e-Saúde), consagrando especial atenção aos aspectos da normalização e da interoperabilidade, a fim de optimizar a prestação de tratamentos e cuidados aos pacientes.

Conteúdo e desenvolvimento dos produtos e serviços

| — | promover o desenvolvimento e a divulgação de conteúdos ricos e criativos, por exemplo incentivando a reutilização de informações do sector público; |
| --- | --- |

—

promover o desenvolvimento e a divulgação de conteúdos ricos e criativos, por exemplo incentivando a reutilização de informações do sector público;

| — | suprimir, se for caso disso, os obstáculos à disponibilidade de conteúdos em diferentes plataformas, por exemplo fomentando a procura de soluções práticas no domínio da gestão dos direitos digitais; |
| --- | --- |

—

suprimir, se for caso disso, os obstáculos à disponibilidade de conteúdos em diferentes plataformas, por exemplo fomentando a procura de soluções práticas no domínio da gestão dos direitos digitais;

| — | apoiar a emergência de novos serviços no mercado interno alargado, melhorando o quadro regulamentar, por forma a torná-lo mais favorável e a que tenha em conta a mais recente evolução, nomeadamente as inovações a nível técnico; |
| --- | --- |

—

apoiar a emergência de novos serviços no mercado interno alargado, melhorando o quadro regulamentar, por forma a torná-lo mais favorável e a que tenha em conta a mais recente evolução, nomeadamente as inovações a nível técnico;

| — | criar, em resposta à crescente quantidade de aplicações baseadas nas TIC, um ambiente favorável para a indústria e para o sector público, a fim de desenvolver, tanto na Europa como a nível mundial, soluções eficazes e interoperáveis, em especial em matéria de pagamentos electrónicos, autenticação, gestão das identidades e segurança. |
| --- | --- |

—

criar, em resposta à crescente quantidade de aplicações baseadas nas TIC, um ambiente favorável para a indústria e para o sector público, a fim de desenvolver, tanto na Europa como a nível mundial, soluções eficazes e interoperáveis, em especial em matéria de pagamentos electrónicos, autenticação, gestão das identidades e segurança.

Desenvolvimento de redes

| — | garantir um quadro regulamentar coerente e eficaz para as comunicações electrónicas, estimulando a concorrência, o investimento e a inovação; |
| --- | --- |

—

garantir um quadro regulamentar coerente e eficaz para as comunicações electrónicas, estimulando a concorrência, o investimento e a inovação;

| — | apoiar o desenvolvimento e a utilização de normas abertas e reforçar a interoperabilidade das redes e serviços; |
| --- | --- |

—

apoiar o desenvolvimento e a utilização de normas abertas e reforçar a interoperabilidade das redes e serviços;

| — | apoiar, tendo em conta o princípio da neutralidade tecnológica, a utilização e disponibilidade generalizadas da banda larga, designadamente promovendo a concorrência entre plataformas e a interoperabilidade das redes; |
| --- | --- |

—

apoiar, tendo em conta o princípio da neutralidade tecnológica, a utilização e disponibilidade generalizadas da banda larga, designadamente promovendo a concorrência entre plataformas e a interoperabilidade das redes;

| — | continuar a avaliar diferentes modelos de gestão do espectro, tendo em vista uma utilização mais flexível e eficiente do espectro a nível europeu e mundial, tendo em conta o desenvolvimento de tecnologias novas e inovadoras, bem como as metodologias que recorrem aos mecanismos de mercado. |
| --- | --- |

—

continuar a avaliar diferentes modelos de gestão do espectro, tendo em vista uma utilização mais flexível e eficiente do espectro a nível europeu e mundial, tendo em conta o desenvolvimento de tecnologias novas e inovadoras, bem como as metodologias que recorrem aos mecanismos de mercado.

Fiabilidade e segurança

| — | desenvolver uma abordagem coerente que trate de todas as questões pertinentes relacionadas com a fiabilidade, a fim de reforçar a cultura de segurança das redes e das informações, a fim de promover comunicações electrónicas fiáveis e eficazes e de contribuir para o desenvolvimento de serviços transeuropeus seguros; |
| --- | --- |

—

desenvolver uma abordagem coerente que trate de todas as questões pertinentes relacionadas com a fiabilidade, a fim de reforçar a cultura de segurança das redes e das informações, a fim de promover comunicações electrónicas fiáveis e eficazes e de contribuir para o desenvolvimento de serviços transeuropeus seguros;

| — | delinear medidas de luta contra os conteúdos ilícitos, lesivos e não solicitados na Internet, em especial quando estejam em causa crianças, bem como contra os spam, em cooperação com todos os intervenientes pertinentes, incluindo a nível internacional; |
| --- | --- |

—

delinear medidas de luta contra os conteúdos ilícitos, lesivos e não solicitados na Internet, em especial quando estejam em causa crianças, bem como contra os spam, em cooperação com todos os intervenientes pertinentes, incluindo a nível internacional;

| — | assegurar um nível adequado de segurança das redes e das informações no que se refere à integração e utilização de novos serviços e garantir um funcionamento adequado de outras infra-estruturas dependentes das TIC, tendo em conta os aspectos associados à fiabilidade e à privacidade. |
| --- | --- |

—

assegurar um nível adequado de segurança das redes e das informações no que se refere à integração e utilização de novos serviços e garantir um funcionamento adequado de outras infra-estruturas dependentes das TIC, tendo em conta os aspectos associados à fiabilidade e à privacidade.

CONVIDA OS ESTADOS-MEMBROS a analisarem e melhorarem activamente as suas orientações estratégicas e os seus esforços de implementação, a fim de contribuir para uma nova Agenda para a Sociedade da Informação para 2010.

CONVIDA A COMISSÃO:

| 1. | a continuar a acompanhar o quadro regulamentar à luz da evolução, actual e futura, das tecnologias e do mercado, bem como a apresentar, sempre que necessário, propostas destinadas a manter um quadro regulamentar adequado, que facilite uma concorrência eficiente e conduza a mais investimentos, mais inovação, novos serviços e preços mais baixos; |
| --- | --- |

1.

a continuar a acompanhar o quadro regulamentar à luz da evolução, actual e futura, das tecnologias e do mercado, bem como a apresentar, sempre que necessário, propostas destinadas a manter um quadro regulamentar adequado, que facilite uma concorrência eficiente e conduza a mais investimentos, mais inovação, novos serviços e preços mais baixos;

| 2. | a analisar a competitividade do sector das TIC e a encetar, tendo em conta o impacto das TIC na economia europeia, os trabalhos preparatórios para o seguimento do Plano de Acção eEuropa 2005, como parte importante da nova Agenda para a Sociedade da Informação após 2005; |
| --- | --- |

2.

a analisar a competitividade do sector das TIC e a encetar, tendo em conta o impacto das TIC na economia europeia, os trabalhos preparatórios para o seguimento do Plano de Acção eEuropa 2005, como parte importante da nova Agenda para a Sociedade da Informação após 2005;

| 3. | a reconhecer a importância das TIC na proposta que irá apresentar para o próximo Programa-Quadro de investigação. |
| --- | --- |

3.

a reconhecer a importância das TIC na proposta que irá apresentar para o próximo Programa-Quadro de investigação.

CONVIDA OS INDUSTRIAIS a continuar a alimentar o mercado com novos serviços e aplicações inovadores no domínio das TIC e a produzir novos conteúdos atractivos, nomeadamente tirando partido da diversidade cultural e do multilinguismo europeus.

SOLICITA A TODOS OS INTERVENIENTES INTERESSADOS que integrem ainda mais as TIC nas respectivas actividades, a fim de aproveitarem plenamente as vantagens que elas oferecem.

SUBMETE a presente resolução como contributo para os debates sobre a análise intercalar da Estratégia de Lisboa, a realizar pelo Conselho Europeu da Primavera de 2005.

---

Comissão

| 12.3.2005 | PT | Jornal Oficial da União Europeia | C 62/4 |
| --- | --- | --- | --- |

12.3.2005

PT

Jornal Oficial da União Europeia

C 62/4

---

Taxas de câmbio do euro (1)

11 de Março de 2005

(2005/C 62/02)

1 euro=

| | Moeda | Taxas de câmbio |
| --- | --- | --- |
| USD | dólar americano | 1,3416 |
| JPY | iene | 139,67 |
| DKK | coroa dinamarquesa | 7,4462 |
| GBP | libra esterlina | 0,69865 |
| SEK | coroa sueca | 9,0630 |
| CHF | franco suíço | 1,5500 |
| ISK | coroa islandesa | 79,27 |
| NOK | coroa norueguesa | 8,177 |
| BGN | lev | 1,9559 |
| CYP | libra cipriota | 0,5825 |
| CZK | coroa checa | 29,475 |
| EEK | coroa estoniana | 15,6466 |
| HUF | forint | 243,20 |
| LTL | litas | 3,4528 |
| LVL | lats | 0,6960 |
| MTL | lira maltesa | 0,4330 |
| PLN | zloti | 3,9519 |
| ROL | leu | 35 885 |
| SIT | tolar | 239,72 |
| SKK | coroa eslovaca | 37,649 |
| TRY | lira turca | 1,7002 |
| AUD | dólar australiano | 1,6944 |
| CAD | dólar canadiano | 1,6176 |
| HKD | dólar de Hong Kong | 10,4638 |
| NZD | dólar neozelandês | 1,8173 |
| SGD | dólar de Singapura | 2,1733 |
| KRW | won sul-coreano | 1 342,14 |
| ZAR | rand | 7,8354 |

Moeda

Taxas de câmbio

USD

dólar americano

1,3416

JPY

iene

139,67

DKK

coroa dinamarquesa

7,4462

GBP

libra esterlina

0,69865

SEK

coroa sueca

9,0630

CHF

franco suíço

1,5500

ISK

coroa islandesa

79,27

NOK

coroa norueguesa

8,177

BGN

lev

1,9559

CYP

libra cipriota

0,5825

CZK

coroa checa

29,475

EEK

coroa estoniana

15,6466

HUF

forint

243,20

LTL

litas

3,4528

LVL

lats

0,6960

MTL

lira maltesa

0,4330

PLN

zloti

3,9519

ROL

leu

35 885

SIT

tolar

239,72

SKK

coroa eslovaca

37,649

TRY

lira turca

1,7002

AUD

dólar australiano

1,6944

CAD

dólar canadiano

1,6176

HKD

dólar de Hong Kong

10,4638

NZD

dólar neozelandês

1,8173

SGD

dólar de Singapura

2,1733

KRW

won sul-coreano

1 342,14

ZAR

rand

7,8354

---

(1)

Fonte: Taxas de câmbio de referência publicadas pelo Banco Central Europeu.

---

| 12.3.2005 | PT | Jornal Oficial da União Europeia | C 62/5 |
| --- | --- | --- | --- |

12.3.2005

PT

Jornal Oficial da União Europeia

C 62/5

---

Notificação prévia de uma concentração

(Processo n.o COMP/M.3745 — Severstal/Lucchini)

Processo susceptível de beneficiar do procedimento simplificado

(2005/C 62/03)

(Texto relevante para efeitos do EEE)

| 1. | A Comissão recebeu, em 4 de Março de 2005, uma notificação de um projecto de concentração nos termos do artigo 4.o do Regulamento (CE) n.o 139/2004 do Conselho (1), através da qual o grupo ZAO Severstal («Severstal», Rússia) adquire, na acepção do n.o 1, alínea b), do artigo 3.o do referido regulamento, o controlo exclusivo da empresa Lucchini SpA («Lucchini», Itália), mediante aquisição de acções. |
| --- | --- |

1.

A Comissão recebeu, em 4 de Março de 2005, uma notificação de um projecto de concentração nos termos do artigo 4.o do Regulamento (CE) n.o 139/2004 do Conselho (1), através da qual o grupo ZAO Severstal («Severstal», Rússia) adquire, na acepção do n.o 1, alínea b), do artigo 3.o do referido regulamento, o controlo exclusivo da empresa Lucchini SpA («Lucchini», Itália), mediante aquisição de acções.

| 2. | As actividades das empresas envolvidas são as seguintes:






  — | Severstal: essencialmente fabrico e distribuição de produtos metalúrgicos, assim como outras actividades, como banca e seguros e outros sectores; |
| --- | --- | --- |

2.

As actividades das empresas envolvidas são as seguintes:

—

Severstal: essencialmente fabrico e distribuição de produtos metalúrgicos, assim como outras actividades, como banca e seguros e outros sectores;

| — | Lucchini: fabrico e venda de produtos siderúrgicos. |
| --- | --- |

—

Lucchini: fabrico e venda de produtos siderúrgicos.

| 3. | Após uma análise preliminar, a Comissão considera que a operação notificada pode estar abrangida pelo Regulamento (CE) n.o 139/2004. Contudo, reserva-se a faculdade de tomar uma decisão final sobre este ponto. De acordo com a comunicação da Comissão relativa a um procedimento simplificado de tratamento de certas operações de concentração nos termos do Regulamento (CE) n.o 139/2004 do Conselho (2), salienta-se que o referido processo é susceptível de beneficiar do procedimento previsto na comunicação. |
| --- | --- |

3.

Após uma análise preliminar, a Comissão considera que a operação notificada pode estar abrangida pelo Regulamento (CE) n.o 139/2004. Contudo, reserva-se a faculdade de tomar uma decisão final sobre este ponto. De acordo com a comunicação da Comissão relativa a um procedimento simplificado de tratamento de certas operações de concentração nos termos do Regulamento (CE) n.o 139/2004 do Conselho (2), salienta-se que o referido processo é susceptível de beneficiar do procedimento previsto na comunicação.

| 4. | A Comissão solicita aos terceiros interessados que lhe apresentem as suas eventuais observações sobre o projecto de concentração.
  As observações devem ser recebidas pela Comissão no prazo de 10 dias após a data de publicação da presente comunicação. Podem ser enviadas por fax [n.o + (32-2) 296 43 01 ou 296 72 44] ou por via postal, com a referência COMP/M.3745 — Severstal/Lucchini, para o seguinte endereço:





  Comissão Europeia |
| --- | --- |
| Direcção-Geral da Concorrência |
| Registo das Concentrações |
| J-70 |
| B-1049 Bruxelles/Brussel |

4.

A Comissão solicita aos terceiros interessados que lhe apresentem as suas eventuais observações sobre o projecto de concentração.

As observações devem ser recebidas pela Comissão no prazo de 10 dias após a data de publicação da presente comunicação. Podem ser enviadas por fax [n.o + (32-2) 296 43 01 ou 296 72 44] ou por via postal, com a referência COMP/M.3745 — Severstal/Lucchini, para o seguinte endereço:

Comissão Europeia

Direcção-Geral da Concorrência

Registo das Concentrações

J-70

B-1049 Bruxelles/Brussel

---

(1)  JO L 24 de 29.1.2004, p. 1.

(2)  Acessível no sítio Web da DG COMP:

http://europa.eu.int/comm/competition/mergers/legislation/consultation/simplified_tru.pdf.

---

| 12.3.2005 | PT | Jornal Oficial da União Europeia | C 62/6 |
| --- | --- | --- | --- |

12.3.2005

PT

Jornal Oficial da União Europeia

C 62/6

---

Autorização de auxílios concedidos pelos Estados no âmbito das disposições dos artigos 87.o e 88.o do Tratado CE

A respeito dos quais a Comissão não levanta objecções

(2005/C 62/04)

(Texto relevante para efeitos do EEE)

Data de adopção:

Estado-Membro (Região): ITÁLIA

N.o do auxílio: N 584/2003

Denominação: Prorrogação do prazo de entrega de dois navios «Ro-Ro TP» (números C 209 e C 210)

Objectivo (Sector): Construção naval

Base jurídica (na língua original): Articolo 2 della Legge n. 522 del 28.12.1999

Intensidade ou montante: 9 %

Outras informações: O texto da decisão na(s) língua(s) que faz(em) fé, expurgado(s) dos respectivos dados confidenciais, está disponível no site

http://europa.eu.int/comm/secretariat_general/sgb/state_aids

---

| 12.3.2005 | PT | Jornal Oficial da União Europeia | C 62/7 |
| --- | --- | --- | --- |

12.3.2005

PT

Jornal Oficial da União Europeia

C 62/7

---

Aviso do Governo de Malta, de 21 de Janeiro de 2005, respeitante à Directiva 94/22/CE do Parlamento Europeu e do Conselho, de 30 de Maio de 1994, relativa às condições de concessão e de utilização das autorizações de prospecção, pesquisa e produção de hidrocarbonetos (1)

(2005/C 62/05)

(Texto relevante para efeitos do EEE)

Em conformidade com o artigo 10.o da Directiva 94/22/CE do Parlamento Europeu e do Conselho, de 30 de Maio de 1994, relativa às condições de concessão e de utilização das autorizações de prospecção, pesquisa e produção de hidrocarbonetos, a República de Malta notifica à Comissão Europeia que a única autoridade competente nesta matéria é o Ministro dos Recursos e das Infra-estruturas de Malta, Block B, Floriana CMR 02, Malta.

Nos termos do n.o 1 do artigo 5.o da Directiva 94/22/CE, o Ministro dos Recursos e das Infra-estruturas da República de Malta comunica que os critérios de concessão de autorizações são os seguintes:

| (a) | recursos financeiros do candidato; |
| --- | --- |

(a)

recursos financeiros do candidato;

| (b) | competência técnica e experiência do candidato; |
| --- | --- |

(b)

competência técnica e experiência do candidato;

| (c) | programa de trabalho proposto pelo candidato; |
| --- | --- |

(c)

programa de trabalho proposto pelo candidato;

| (d) | quando aplicável, experiência prévia adquirida pelo candidato no quadro de uma eventual autorização anterior; e |
| --- | --- |

(d)

quando aplicável, experiência prévia adquirida pelo candidato no quadro de uma eventual autorização anterior; e

| (e) | preço que a entidade está disposta a pagar pela autorização, caso esta seja colocada à venda. |
| --- | --- |

(e)

preço que a entidade está disposta a pagar pela autorização, caso esta seja colocada à venda.

Nos termos do n.o 2 do artigo 5.o da Directiva 94/22/CE, as informações relativas às condições e requisitos aplicáveis ao exercício e à cessação da actividade para cada tipo de autorização constam dos Modelos ESA (2001) e PSC (2001) publicados pelo Departamento de Exploração de Petróleo, Ministério dos Recursos e Infra-estruturas, Block B, Floriana CMR 02, Malta. Estas informações não se aplicam necessariamente no caso previsto no n.o 2, alínea a) do artigo 3.o da Directiva 94/22/CEE.

---

(1)  JO L 164 de 30.06.1994, p. 3.

---

| 12.3.2005 | PT | Jornal Oficial da União Europeia | C 62/8 |
| --- | --- | --- | --- |

12.3.2005

PT

Jornal Oficial da União Europeia

C 62/8

---

Aviso do Governo de Malta, de 21 de Janeiro de 2005, respeitante à Directiva 94/22/CE do Parlamento Europeu e do Conselho, de 30 de Maio de 1994, relativa às condições de concessão e de utilização das autorizações de prospecção, pesquisa e produção de hidrocarbonetos (1)

(2005/C 62/06)

(Texto relevante para efeitos do EEE)

Em conformidade com o n.o 3 do artigo 3.o da Directiva 94/22/CE do Parlamento Europeu e do Conselho, de 30 de Maio de 1994, relativa às condições de concessão e de utilização das autorizações de prospecção, pesquisa e produção de hidrocarbonetos, o Ministro dos Recursos e das Infra-estruturas da República de Malta comunica que as áreas (ou partes de áreas) abaixo referidas, situadas ao largo de Malta, se encontram disponíveis para fins de autorização permanente, quer a título de Licença de Exploração quer de Licença de Exploração e Produção.

| (i) | Área 1 |
| --- | --- |

(i)

Área 1

| (ii) | Área 3 (à excepção dos blocos indicados abaixo) |
| --- | --- |

(ii)

Área 3 (à excepção dos blocos indicados abaixo)

| (iii) | Área 4 (à excepção do bloco indicado abaixo) |
| --- | --- |

(iii)

Área 4 (à excepção do bloco indicado abaixo)

| (iv) | Área 6 |
| --- | --- |

(iv)

Área 6

As áreas/blocos abaixo já estão abrangidos por uma autorização, concedida antes de 1 de Maio de 2004, não estando disponíveis até nova notificação:

| (i) | Área 2 |
| --- | --- |

(i)

Área 2

| (ii) | Blocos 4 e 5 da área 3 |
| --- | --- |

(ii)

Blocos 4 e 5 da área 3

| (iii) | Bloco 3 da área 4 |
| --- | --- |

(iii)

Bloco 3 da área 4

| (iv) | Área 5 |
| --- | --- |

(iv)

Área 5

| (v) | Área 7 |
| --- | --- |

(v)

Área 7

Os candidatos devem prestar as informações requeridas no formulário publicado nos Regulamentos relativos ao Petróleo (Produção), 2001 (Diploma Legal 320, de 1 de Dezembro de 2001).

As coordenadas geográficas, quer das áreas/blocos disponíveis para fins de autorização quer das áreas/blocos abrangidos por uma autorização anterior, podem ser obtidas, juntamente com outras informações, através do Departamento de Exploração de Petróleo do Ministério dos Recursos e das Infra-estruturas, Block B, Floriana CMR 02, Malta, no seguinte número de telefone: (356) 21 23 79 21.

---

(1)  JO L 164 de 30.06.1994, p. 3.

---

| 12.3.2005 | PT | Jornal Oficial da União Europeia | C 62/9 |
| --- | --- | --- | --- |

12.3.2005

PT

Jornal Oficial da União Europeia

C 62/9

---

Notificação prévia de uma concentração

(Processo n.o COMP/M.3743 — DuPont/DDE)

Processo susceptível de beneficiar do procedimento simplificado

(2005/C 62/07)

(Texto relevante para efeitos do EEE)

| 1. | A Comissão recebeu, em 4 de Março de 2005, uma notificação de um projecto de concentração nos termos do artigo 4.o e na sequência de uma remessa ao abrigo do n.o 5 do mesmo artigo do Regulamento (CE) n.o 139/2004 do Conselho (1), através da qual a empresa E.I. du Pont de Nemours and Company («DuPont», EUA) adquire, na acepção do n.o 1, alínea b), do artigo 3.o do referido regulamento, o controlo de partes da empresa DuPont Dow Elastomers L.L.C. («DDE», EUA), mediante aquisição de acções. |
| --- | --- |

1.

A Comissão recebeu, em 4 de Março de 2005, uma notificação de um projecto de concentração nos termos do artigo 4.o e na sequência de uma remessa ao abrigo do n.o 5 do mesmo artigo do Regulamento (CE) n.o 139/2004 do Conselho (1), através da qual a empresa E.I. du Pont de Nemours and Company («DuPont», EUA) adquire, na acepção do n.o 1, alínea b), do artigo 3.o do referido regulamento, o controlo de partes da empresa DuPont Dow Elastomers L.L.C. («DDE», EUA), mediante aquisição de acções.

| 2. | As actividades das empresas envolvidas são as seguintes:






  — | DuPont: empresa diversificada à escala mundial, que opera em vários sectores, como a agricultura, nutrição, electrónica, comunicações, segurança e protecção, construção e transportes; |
| --- | --- | --- |

2.

As actividades das empresas envolvidas são as seguintes:

—

DuPont: empresa diversificada à escala mundial, que opera em vários sectores, como a agricultura, nutrição, electrónica, comunicações, segurança e protecção, construção e transportes;

| — | DDE: investigação, desenvolvimento, produção e comercialização de elastómeros. |
| --- | --- |

—

DDE: investigação, desenvolvimento, produção e comercialização de elastómeros.

| 3. | Após uma análise preliminar, a Comissão considera que a operação notificada pode estar abrangida pelo Regulamento (CE) n.o 139/2004. Contudo, reserva-se a faculdade de tomar uma decisão final sobre este ponto. De acordo com a comunicação da Comissão relativa a um procedimento simplificado de tratamento de certas operações de concentração nos termos do Regulamento (CE) n.o 139/2004 do Conselho (2), salienta-se que o referido processo é susceptível de beneficiar do procedimento previsto na comunicação. |
| --- | --- |

3.

Após uma análise preliminar, a Comissão considera que a operação notificada pode estar abrangida pelo Regulamento (CE) n.o 139/2004. Contudo, reserva-se a faculdade de tomar uma decisão final sobre este ponto. De acordo com a comunicação da Comissão relativa a um procedimento simplificado de tratamento de certas operações de concentração nos termos do Regulamento (CE) n.o 139/2004 do Conselho (2), salienta-se que o referido processo é susceptível de beneficiar do procedimento previsto na comunicação.

| 4. | A Comissão solicita aos terceiros interessados que lhe apresentem as suas eventuais observações sobre o projecto de concentração.
  As observações devem ser recebidas pela Comissão no prazo de 10 dias após a data de publicação da presente comunicação. Podem ser enviadas por fax [n.o + (32-2) 296 43 01 ou 296 72 44] ou por via postal, com a referência COMP/M. 3743 — DuPont/DDE, para o seguinte endereço:





  Comissão Europeia |
| --- | --- |
| Direcção-Geral da Concorrência |
| Registo das Concentrações |
| J-70 |
| B-1049 Bruxelles/Brussel |

4.

A Comissão solicita aos terceiros interessados que lhe apresentem as suas eventuais observações sobre o projecto de concentração.

As observações devem ser recebidas pela Comissão no prazo de 10 dias após a data de publicação da presente comunicação. Podem ser enviadas por fax [n.o + (32-2) 296 43 01 ou 296 72 44] ou por via postal, com a referência COMP/M. 3743 — DuPont/DDE, para o seguinte endereço:

Comissão Europeia

Direcção-Geral da Concorrência

Registo das Concentrações

J-70

B-1049 Bruxelles/Brussel

---

(1)  JO L 24 de 29.1.2004, p. 1.

(2)  Acessível no sítio Web da DG COMP:

http://europa.eu.int/comm/competition/mergers/legislation/consultation/simplified_tru.pdf.

---

| 12.3.2005 | PT | Jornal Oficial da União Europeia | C 62/10 |
| --- | --- | --- | --- |

12.3.2005

PT

Jornal Oficial da União Europeia

C 62/10

---

AUXÍLIO ESTATAL — REINO UNIDO

Auxílio estatal n.o C 4/2005 (ex NN 57/2004)

Imposto predial sobre infra-estruturas de telecomunicações

Convite para apresentação de observações, nos termos do n.o 2 do artigo 88.o do Tratado CE

(2005/C 62/08)

(Texto relevante para efeitos do EEE)

Por carta de 19 de Janeiro de 2005, publicada na língua que faz fé a seguir ao presente resumo, a Comissão notificou ao Reino Unido a decisão de dar início ao procedimento previsto no n.o 2 do artigo 88.o do Tratado CE relativamente ao auxílio acima mencionado.

As partes interessadas podem apresentar as suas observações relativamente ao auxílio em relação ao qual a Comissão deu início ao procedimento no prazo de um mês a contar da data de publicação do presente resumo e da carta, enviando-as para o seguinte endereço:

| Comissão Europeia |
| --- |
| Direcção-Geral da Concorrência, |
| Registo dos Auxílios Estatais |
| B-1049 Bruxelles |
| Fax: + (32-2) 296 12 42 |

Comissão Europeia

Direcção-Geral da Concorrência,

Registo dos Auxílios Estatais

B-1049 Bruxelles

Fax: + (32-2) 296 12 42

Estas observações serão comunicadas ao Reino Unido. Qualquer interessado que apresente observações pode solicitar por escrito o tratamento confidencial da sua identidade, devendo justificar o pedido.

TEXTO DO RESUMO

Procedimento

Em Fevereiro de 2004 a Vtesse Networks Ltd, um operador de telecomunicações do Reino Unido, apresentou uma denúncia referente a um suposto auxílio estatal sob a forma de um tratamento fiscal preferencial a favor da British Telecom Plc («BT»), o operador histórico de telecomunicações. Com base nesta denúncia, a Comissão solicitou informação às autoridades do Reino Unido e recebeu uma resposta em Abril de 2004.

Descrição do auxílio relativamente ao qual a Comissão dá início ao procedimento

A medida refere-se a um imposto aplicado no Reino Unido sobre os imóveis das empresas, incluindo as infra-estruturas de telecomunicações. O diploma de base que regula este regime fiscal em Inglaterra e no País de Gales é a lei das finanças locais de 1988. Prevê uma avaliação para determinar o valor dos imóveis, que constitui a base tributável à qual é aplicável a taxa do imposto para calcular a dívida fiscal. A taxa do imposto é fixada anualmente, sendo a mesma para todos os operadores de telecomunicações. Contudo, a base tributável de cada operador é determinada pela Valuation Office Agency («VOA»), uma agência da administração central, mediante aplicação de vários métodos de avaliação susceptíveis de recurso. A VOA aplica um determinado método de avaliação à BT e à Kingston Communication (o operador histórico da região de Hull) e aplica outro método ao autor da denúncia e a outros operadores de telecomunicações concorrentes. A aplicação de vários métodos parece produzir cargas fiscais diferentes e desproporcionadas entre empresas concorrentes no mercado das telecomunicações.

Apreciação

De acordo com a Comunicação da Comissão sobre a aplicação das regras relativas aos auxílios estatais às medidas que respeitam à fiscalidade directa das empresas (JO C 384 de 10.12.1998, pp. 3-9), os benefícios fiscais limitados a determinados tipos de empresas, na medida em que favorecem certas empresas ou a produção de determinadas mercadorias, podem constituir um auxílio estatal. Uma redução da base tributável e, consequentemente, do nível de tributação da BT e da Kingston conferem-lhes uma vantagem selectiva relativamente a outras empresas na medida em que reduz os custos que normalmente teriam de suportar no exercício da sua actividade empresarial. O mercado das telecomunicações do Reino Unido foi aberto à concorrência, pelo que as vantagens concedidas à BT e à Kingston Communications são susceptíveis de distorcer a concorrência e ter efeitos sobre as trocas comerciais. Assim, parece que se verificam as condições para qualificar a medida como auxílio estatal na acepção do n.o 1 do artigo 87.o do Tratado CE.

Por conseguinte, na actual fase do procedimento a Comissão chegou à conclusão de que as autoridades do RU podem ter concedido um auxílio estatal à BT e à Kingston Communications na acepção do n.o 1 do artigo 87.o do Tratado CE. Embora se possa excluir a presença de auxílio quando o tratamento diferencial se justifique pela natureza e pelo funcionamento geral do sistema, neste caso a Comissão duvida que isso se possa justificar tendo em conta as características intrínsecas e a lógica inerente ao sistema fiscal.

As derrogações previstas nos n.os 2 e 3 do artigo 87.o do Tratado CE não parecem aplicar-se. Considerando as dúvidas suscitadas pela compatibilidade do auxílio com o Tratado CE, a Comissão decidiu dar início ao procedimento de investigação formal previsto no n.o 2 do artigo 88.o do Tratado da CE. Nos termos do artigo 14.o do Regulamento (CE) n.o 659/1999 do Conselho, os auxílios ilegais podem ser objecto de recuperação junto do beneficiário.

TEXTO DA CARTA

| «1. | The Commission wishes to inform the United Kingdom that, having examined the information supplied by your authorities in relation to the measure referred to above, it has decided to initiate the procedure laid down in Article 88(2) of the EC Treaty. |
| --- | --- |

«1.

The Commission wishes to inform the United Kingdom that, having examined the information supplied by your authorities in relation to the measure referred to above, it has decided to initiate the procedure laid down in Article 88(2) of the EC Treaty.

1.   PROCEDURE

| 2. | On 17 February 2004 (A/31115) the Commission registered a complaint from Vtesse Networks Ltd (“Vtesse”), a UK telecommunications operator, concerning alleged preferential tax treatment in favour of British Telecom plc (“BT”), the incumbent telecommunications operator. Additional information was received from the complainant on 23 March 2004, 29 March 2004, 30 March 2004, 30 June 2004, 1 July 2004, 27 July 2004 and 11 October 2004. A meeting with the complainant was held on 30 June 2004 to further clarify the technical details of the information submitted. |
| --- | --- |

2.

On 17 February 2004 (A/31115) the Commission registered a complaint from Vtesse Networks Ltd (“Vtesse”), a UK telecommunications operator, concerning alleged preferential tax treatment in favour of British Telecom plc (“BT”), the incumbent telecommunications operator. Additional information was received from the complainant on 23 March 2004, 29 March 2004, 30 March 2004, 30 June 2004, 1 July 2004, 27 July 2004 and 11 October 2004. A meeting with the complainant was held on 30 June 2004 to further clarify the technical details of the information submitted.

| 3. | The Commission also received on 28 April 2004 (A/33044) a letter from the UK Competitive Telecommunications Association (“UKCTA”), a trade association representing the interests of fixed-line telecommunications companies competing with BT, substantiating some of the issues brought forward by the complaint. |
| --- | --- |

3.

The Commission also received on 28 April 2004 (A/33044) a letter from the UK Competitive Telecommunications Association (“UKCTA”), a trade association representing the interests of fixed-line telecommunications companies competing with BT, substantiating some of the issues brought forward by the complaint.

| 4. | On 16 March 2004 (D/51920) the Commission sent a request for information to the UK, which was answered on 23 April 2004 (A/32924). The UK authorities submitted additional information on 11 October 2004 (A/37753). |
| --- | --- |

4.

On 16 March 2004 (D/51920) the Commission sent a request for information to the UK, which was answered on 23 April 2004 (A/32924). The UK authorities submitted additional information on 11 October 2004 (A/37753).

| 5. | Finally, the Commission has received letters dated 19 November 2004 (A/38972) and 30 November 2004 (A/39285) from BT submitting their views on the issue. |
| --- | --- |

5.

Finally, the Commission has received letters dated 19 November 2004 (A/38972) and 30 November 2004 (A/39285) from BT submitting their views on the issue.

2.   BACKGROUND

2.1.   Rating system

| 6. | “Business rates” are a UK property tax levied on non-domestic property (1). Its aim is to contribute towards the cost of services provided by Local Authorities (2). The primary regulation on non-domestic rating in England and Wales is the Local Government Finance Act (“LGFA”) 1988 (3). In addition, a number of statutory instruments govern the implementation of the system. |
| --- | --- |

6.

“Business rates” are a UK property tax levied on non-domestic property (1). Its aim is to contribute towards the cost of services provided by Local Authorities (2). The primary regulation on non-domestic rating in England and Wales is the Local Government Finance Act (“LGFA”) 1988 (3). In addition, a number of statutory instruments govern the implementation of the system.

| 7. | Most properties are entered on so-called “Local Rating Lists”, i.e. the rating lists of the authorities in whose territory the properties are located. However, since properties such as telecommunications infrastructure extend beyond the boundaries of a single local authority, their valuations are typically entered on the so-called “Central Rating List”, which exists for England and Wales (4). The rate payments made are then redistributed to the local authorities in proportion to their populations. |
| --- | --- |

7.

Most properties are entered on so-called “Local Rating Lists”, i.e. the rating lists of the authorities in whose territory the properties are located. However, since properties such as telecommunications infrastructure extend beyond the boundaries of a single local authority, their valuations are typically entered on the so-called “Central Rating List”, which exists for England and Wales (4). The rate payments made are then redistributed to the local authorities in proportion to their populations.

| 8. | The tax rate, the so called “multiplier”, which applies equally to all business properties, is determined annually by the Secretary of State (5) and applies equally to all operators. It was set at 44,4 % of the rateable hereditament (6) for the fiscal year 2003/4 (7). |
| --- | --- |

8.

The tax rate, the so called “multiplier”, which applies equally to all business properties, is determined annually by the Secretary of State (5) and applies equally to all operators. It was set at 44,4 % of the rateable hereditament (6) for the fiscal year 2003/4 (7).

| 9. | The base of this tax, the so called “rateable values” in England and Wales, are determined by the Valuation Office Agency (“VOA”), an executive agency of the Inland Revenue, part of central government (8). The VOA is responsible for valuing the assets and including them on the “Rating Lists”. Revaluations are held every five years, so the rateable values determined on 1 April 1998 (so called “antecedent valuation date”) apply to the current five year period of 2000-05. Valuations completed on 1 April 2003 will apply for the next period of 2005-10 (9). |
| --- | --- |

9.

The base of this tax, the so called “rateable values” in England and Wales, are determined by the Valuation Office Agency (“VOA”), an executive agency of the Inland Revenue, part of central government (8). The VOA is responsible for valuing the assets and including them on the “Rating Lists”. Revaluations are held every five years, so the rateable values determined on 1 April 1998 (so called “antecedent valuation date”) apply to the current five year period of 2000-05. Valuations completed on 1 April 2003 will apply for the next period of 2005-10 (9).

| 10. | The property unit as valued for rating purposes is called the “rateable hereditament” and includes land, buildings and rateable plant and machinery (10). Liability for the rates falls on the person in occupation of the rateable hereditament, i.e. the person who is in “paramount control” of the assets. According to the VOA, there has to be an actual, exclusive and non transient occupation, which brings commercial benefits to the occupier (11). According to the complainant, in relation to rateable occupation of buildings, which constitute the majority of UK rateable hereditaments, the test is “he who turns on the lights pays the rates”. |
| --- | --- |

10.

The property unit as valued for rating purposes is called the “rateable hereditament” and includes land, buildings and rateable plant and machinery (10). Liability for the rates falls on the person in occupation of the rateable hereditament, i.e. the person who is in “paramount control” of the assets. According to the VOA, there has to be an actual, exclusive and non transient occupation, which brings commercial benefits to the occupier (11). According to the complainant, in relation to rateable occupation of buildings, which constitute the majority of UK rateable hereditaments, the test is “he who turns on the lights pays the rates”.

2.2.   Rating of telecommunications

| 11. | Business rates are also levied on telecommunications infrastructure. The Plant and Machinery Regulation (“Regulation”) 2000 (12) stipulates that plant and machinery that are rateable for telecommunications infrastructure are “cables, fibres, wires, conductors or any system of such items, or any part of such items or such system, used or intended to be used in connection with the transmission of communications signals, and which are considered in the equipment of and are situated within premises” (13). Plants and machinery not specifically described in the Regulation, such as for example telecommunications switching and transmission equipment, are not rateable (14). |
| --- | --- |

11.

Business rates are also levied on telecommunications infrastructure. The Plant and Machinery Regulation (“Regulation”) 2000 (12) stipulates that plant and machinery that are rateable for telecommunications infrastructure are “cables, fibres, wires, conductors or any system of such items, or any part of such items or such system, used or intended to be used in connection with the transmission of communications signals, and which are considered in the equipment of and are situated within premises” (13). Plants and machinery not specifically described in the Regulation, such as for example telecommunications switching and transmission equipment, are not rateable (14).

| 12. | Telecommunications property has been subject to business rates since 1855 when telegraph poles on railways were deemed to be liable for rates (15), to be followed in 1969 by the telephones belonging to the Post Office (“PO”) (16). Following the split-up of the PO and the privatisation of BT in 1984, this tax was also levied on the latter's infrastructure, as well as on that of Mercury Communications (17), BT's only competitor during the duopoly situation of the 1980s. Initially, the tax amount payable was determined by applying a prescribed “standard formula” (18). |
| --- | --- |

12.

Telecommunications property has been subject to business rates since 1855 when telegraph poles on railways were deemed to be liable for rates (15), to be followed in 1969 by the telephones belonging to the Post Office (“PO”) (16). Following the split-up of the PO and the privatisation of BT in 1984, this tax was also levied on the latter's infrastructure, as well as on that of Mercury Communications (17), BT's only competitor during the duopoly situation of the 1980s. Initially, the tax amount payable was determined by applying a prescribed “standard formula” (18).

| 13. | When the telecommunications industry was gradually opened up to competition starting in 1992, the tax was levied on all telecommunications infrastructure, including that belonging to cable television companies, public utilities and other competitive providers entering the telecom market. The LGFA 1988 laid down the legal basis of the system, which foresaw a valuation of rateable hereditament, with a possibility to appeal, to determine the base of the business rates tax (19). |
| --- | --- |

13.

When the telecommunications industry was gradually opened up to competition starting in 1992, the tax was levied on all telecommunications infrastructure, including that belonging to cable television companies, public utilities and other competitive providers entering the telecom market. The LGFA 1988 laid down the legal basis of the system, which foresaw a valuation of rateable hereditament, with a possibility to appeal, to determine the base of the business rates tax (19).

| 14. | As new technological solutions appeared, those too were submitted to the business rates tax regime. For instance, fibre optic long distance and metropolitan area networks were added in the late 1990s (20). Fibre optic services involve three different levels of assets: (i) the duct, (ii) the “dark” fibre and (iii) the “lit” fibre. It is the current policy of the VOA to only rate fibres from when they are lit and carry traffic. Ducts are rateable items, but only when used or intended to be used in connection with fibres, wires and cables. Consequently, empty ducts and dark (unlit) fibres are not rated. |
| --- | --- |

14.

As new technological solutions appeared, those too were submitted to the business rates tax regime. For instance, fibre optic long distance and metropolitan area networks were added in the late 1990s (20). Fibre optic services involve three different levels of assets: (i) the duct, (ii) the “dark” fibre and (iii) the “lit” fibre. It is the current policy of the VOA to only rate fibres from when they are lit and carry traffic. Ducts are rateable items, but only when used or intended to be used in connection with fibres, wires and cables. Consequently, empty ducts and dark (unlit) fibres are not rated.

2.3.   Valuation

| 15. | The LGFA 1988 laid down the legal basis of the system to be applied in the new market environment. Schedule 6 of the Act foresees a valuation of rateable hereditament to determine the base of the business rates tax. The objective of the valuation is to make a proportionate assessment of the annual rental value for a property if it is available on the market (21). If rental evidence is not available, the objective is to calculate the amount a hypothetical tenant would pay in rent to a hypothetical landlord for the actual hereditament. |
| --- | --- |

15.

The LGFA 1988 laid down the legal basis of the system to be applied in the new market environment. Schedule 6 of the Act foresees a valuation of rateable hereditament to determine the base of the business rates tax. The objective of the valuation is to make a proportionate assessment of the annual rental value for a property if it is available on the market (21). If rental evidence is not available, the objective is to calculate the amount a hypothetical tenant would pay in rent to a hypothetical landlord for the actual hereditament.

| 16. | Since a specific method for valuing telecommunications networks is not prescribed, the VOA has a choice of four methods for calculating the “rateable value” of assets. According to the VOA, there is an accepted hierarchy between the possible methods depending on the individual circumstances and the evidence available:






  (a) | First, if there is rental evidence of the property then the “Rental” method is to be used, i.e. the price at which the property is let. |
| --- | --- | --- |

16.

Since a specific method for valuing telecommunications networks is not prescribed, the VOA has a choice of four methods for calculating the “rateable value” of assets. According to the VOA, there is an accepted hierarchy between the possible methods depending on the individual circumstances and the evidence available:

(a)

First, if there is rental evidence of the property then the “Rental” method is to be used, i.e. the price at which the property is let.

| (b) | Second, if direct rental evidence is not available, a comparison with the rental evidence of other comparable properties can be made. This method is called “Tone of the List”, basically referring to a benchmarking exercise. |
| --- | --- |

(b)

Second, if direct rental evidence is not available, a comparison with the rental evidence of other comparable properties can be made. This method is called “Tone of the List”, basically referring to a benchmarking exercise.

| (c) | Third, a “Receipts and Expenditure”(“R&E”) method is to be applied for properties which are seldom let, typically utilities. It calculates the hypothetical annual rental value by examining the receipts and expenditures to arrive at a net profit, the so called “divisible balance”. The rateable value is determined by deducting the return required by a tenant on his capital (“tenant's share”) from the divisible balance to arrive at the hypothetical rent (“landlord's share”) (22). |
| --- | --- |

(c)

Third, a “Receipts and Expenditure”(“R&E”) method is to be applied for properties which are seldom let, typically utilities. It calculates the hypothetical annual rental value by examining the receipts and expenditures to arrive at a net profit, the so called “divisible balance”. The rateable value is determined by deducting the return required by a tenant on his capital (“tenant's share”) from the divisible balance to arrive at the hypothetical rent (“landlord's share”) (22).

| (d) | Fourth, one can resort to the “Contractor's Basis” method. This method arrives at the rental value by estimating the decapitalised (23) costs of constructing a similar hereditament adjusted for age and obsolescence, by looking at the cost of the capital which would need to be raised to finance the build-out, i.e. the interest that one would need to pay for a loan or the foregone interest if one's own capital is used (24). |
| --- | --- |

(d)

Fourth, one can resort to the “Contractor's Basis” method. This method arrives at the rental value by estimating the decapitalised (23) costs of constructing a similar hereditament adjusted for age and obsolescence, by looking at the cost of the capital which would need to be raised to finance the build-out, i.e. the interest that one would need to pay for a loan or the foregone interest if one's own capital is used (24).

3.   DESCRIPTION OF THE MEASURE

3.1.   British Telecommunications

Valuations

| 17. | 1995-2000 period: The VOA applied the “Receipts and Expenditure” method to BT. Accordingly, BT's tax liability for the period of 1995-2000 was determined by a valuation based on the “R&E” method undertaken by the VOA, as subsequently adjusted following a negotiated settlement with BT who appealed against the original valuation at the Central London Valuation Tribunal, which is a technical tribunal. The case was also due to be heard by the Lands Tribunal, a UK court, when BT and the VOA reached a settlement. |
| --- | --- |

17.

1995-2000 period: The VOA applied the “Receipts and Expenditure” method to BT. Accordingly, BT's tax liability for the period of 1995-2000 was determined by a valuation based on the “R&E” method undertaken by the VOA, as subsequently adjusted following a negotiated settlement with BT who appealed against the original valuation at the Central London Valuation Tribunal, which is a technical tribunal. The case was also due to be heard by the Lands Tribunal, a UK court, when BT and the VOA reached a settlement.

| 18. | The detailed inputs into the economic model forming the basis of the original valuation by the VOA using the “R&E” method and the content of the subsequent adjustments made following the negotiations with BT (who have constructed their own model based on the “Contractor's basis” method) are at this stage not available to the Commission and their transmission necessitates, according to the UK authorities, BT's consent. The outcome was an agreement between the VOA and BT, which set the rateable value of BT's assets at GBP 470 million for the fiscal year 1995/96 (25). Applying the 1995/96 multiplier of 43,2 % to this rateable value, BT's tax liability is estimated to equal about GBP 203 million for this period, which represented approximately 2 % of BT's relevant annual revenues (26). |
| --- | --- |

18.

The detailed inputs into the economic model forming the basis of the original valuation by the VOA using the “R&E” method and the content of the subsequent adjustments made following the negotiations with BT (who have constructed their own model based on the “Contractor's basis” method) are at this stage not available to the Commission and their transmission necessitates, according to the UK authorities, BT's consent. The outcome was an agreement between the VOA and BT, which set the rateable value of BT's assets at GBP 470 million for the fiscal year 1995/96 (25). Applying the 1995/96 multiplier of 43,2 % to this rateable value, BT's tax liability is estimated to equal about GBP 203 million for this period, which represented approximately 2 % of BT's relevant annual revenues (26).

| 19. | 2000-2005 period: For the 2000 revaluation, applicable for the period of 2000-2005, the VOA settled BT's asset valuation at GBP 493 million (27). The 2000 value was based on the principles and values agreed at the same time the 1995 list agreement was concluded (28). |
| --- | --- |

19.

2000-2005 period: For the 2000 revaluation, applicable for the period of 2000-2005, the VOA settled BT's asset valuation at GBP 493 million (27). The 2000 value was based on the principles and values agreed at the same time the 1995 list agreement was concluded (28).

Revisions

| 20. | In principle, a review of the system only takes place every five years. According to the UK authorities, when applying the “R&E” method to BT, economic modelling was used to estimate the prospects of changes to the level of receipts over a period of five years, and an “equated” level of receipts and expenditure was estimated as being representative of the five year period. This increased the level of certainty regarding BT's tax liabilities, as highlighted by the fact that the 1995 valuation also served as a basis for determining the 2000 values and as such conferred a de facto 10 year certainty upon BT. |
| --- | --- |

20.

In principle, a review of the system only takes place every five years. According to the UK authorities, when applying the “R&E” method to BT, economic modelling was used to estimate the prospects of changes to the level of receipts over a period of five years, and an “equated” level of receipts and expenditure was estimated as being representative of the five year period. This increased the level of certainty regarding BT's tax liabilities, as highlighted by the fact that the 1995 valuation also served as a basis for determining the 2000 values and as such conferred a de facto 10 year certainty upon BT.

| 21. | Moreover, subsequent downward revisions have been made to the 1995 valuation, to reflect the loss of market share of the company in the UK fixed telecommunications market resulting from the physical roll-out of competing telecommunications systems. In practice, these revisions meant for instance a decrease of an estimated 22 % in the value of the rateable hereditament in 1999/00 compared to 1995/96, resulting in a reduction in BT's tax liability over the same period. According to the authorities, such revisions are in line with the LGFA 1988 provisions which allow alterations to reflect changes in the physical state and enjoyment of the network (29). To the Commission's knowledge, no similar upward adjustment has been made to reflect possible extensions or upgrades of the network. |
| --- | --- |

21.

Moreover, subsequent downward revisions have been made to the 1995 valuation, to reflect the loss of market share of the company in the UK fixed telecommunications market resulting from the physical roll-out of competing telecommunications systems. In practice, these revisions meant for instance a decrease of an estimated 22 % in the value of the rateable hereditament in 1999/00 compared to 1995/96, resulting in a reduction in BT's tax liability over the same period. According to the authorities, such revisions are in line with the LGFA 1988 provisions which allow alterations to reflect changes in the physical state and enjoyment of the network (29). To the Commission's knowledge, no similar upward adjustment has been made to reflect possible extensions or upgrades of the network.

3.2.   Kingston Communications

| 22. | Kingston Communications (Hull) plc is the incumbent telecommunications operator in the region of Hull (30). During the privatisation of the telecommunications networks in the UK in the late 1980s, the network in Hull remained State owned and the property of the municipality. Part of it was then sold to the public in 1999 with the Hull City Council remaining the only substantial single shareholder (31). |
| --- | --- |

22.

Kingston Communications (Hull) plc is the incumbent telecommunications operator in the region of Hull (30). During the privatisation of the telecommunications networks in the UK in the late 1980s, the network in Hull remained State owned and the property of the municipality. Part of it was then sold to the public in 1999 with the Hull City Council remaining the only substantial single shareholder (31).

| 23. | The Commission has at this stage no information about the results of its valuation and hence the taxes it has been liable for. However, according to the UK authorities, the only other operator valued by the full “R&E” method since 1995 is Kingston Communications in Hull. |
| --- | --- |

23.

The Commission has at this stage no information about the results of its valuation and hence the taxes it has been liable for. However, according to the UK authorities, the only other operator valued by the full “R&E” method since 1995 is Kingston Communications in Hull.

3.3.   Vtesse

Valuations

| 24. | Vtesse is a “fibre to the business” service provider offering high-capacity retail leased lines, currently ranging from 25Mbits/s to 32Mbits/s, mainly supplied to large corporate users. |
| --- | --- |

24.

Vtesse is a “fibre to the business” service provider offering high-capacity retail leased lines, currently ranging from 25Mbits/s to 32Mbits/s, mainly supplied to large corporate users.

| 25. | According to Vtesse, these products de facto compete with BT's 10Mbits/s and above leased line offers. In order to connect its customers, Vtesse leases “dark” fibre from other backbone operators and complements this with their own built infrastructure. The property rented, i.e. the dark fibre, which is then lit, is included in the “rateable hereditament” of Vtesse. The VOA has decided to rate Vtesse based on the “Tone of the List” method which establishes the “rateable value” of a kilometre of fibre route (consisting of a fibre pair), which is then applied each time new fibre is rented and lit. This is the method generally used for other competitive providers as well. |
| --- | --- |

25.

According to Vtesse, these products de facto compete with BT's 10Mbits/s and above leased line offers. In order to connect its customers, Vtesse leases “dark” fibre from other backbone operators and complements this with their own built infrastructure. The property rented, i.e. the dark fibre, which is then lit, is included in the “rateable hereditament” of Vtesse. The VOA has decided to rate Vtesse based on the “Tone of the List” method which establishes the “rateable value” of a kilometre of fibre route (consisting of a fibre pair), which is then applied each time new fibre is rented and lit. This is the method generally used for other competitive providers as well.

| 26. | Based on benchmarks of actual rates paid, the VOA has set the tone rate for one kilometre route of fibre at GBP 1,200/km for the London metropolitan area and GBP 1,000/km in other parts of the country. In addition, in 2001 a so called “oversupply allowance” was granted by the VOA to fibre providers assessed by the “Tone of the list” method (32) equalling a 15 % discount on the rateable value effective as of 1 April 2001 and 25 % as of 1 April 2002 (33). According to the complainant, this was a one-off measure taking into account the chronic over-investment in fibre during the telecommunications boom and the subsequent drastic reduction in value of telecommunications networks. Accordingly, Vtesse's tax liability was around 7 % of its recurring revenues in 2003/04, and is expected to be about 10 % for 2004/05 (34). According to UKCTA, business rates paid by other competitive providers represent a similar percentage of their revenues to that of Vtesse. |
| --- | --- |

26.

Based on benchmarks of actual rates paid, the VOA has set the tone rate for one kilometre route of fibre at GBP 1,200/km for the London metropolitan area and GBP 1,000/km in other parts of the country. In addition, in 2001 a so called “oversupply allowance” was granted by the VOA to fibre providers assessed by the “Tone of the list” method (32) equalling a 15 % discount on the rateable value effective as of 1 April 2001 and 25 % as of 1 April 2002 (33). According to the complainant, this was a one-off measure taking into account the chronic over-investment in fibre during the telecommunications boom and the subsequent drastic reduction in value of telecommunications networks. Accordingly, Vtesse's tax liability was around 7 % of its recurring revenues in 2003/04, and is expected to be about 10 % for 2004/05 (34). According to UKCTA, business rates paid by other competitive providers represent a similar percentage of their revenues to that of Vtesse.

Revisions

| 27. | While the tone rate is set at the beginning of the five year period, the tone of a kilometre route of fibre is applied each time new fibre is rented and lit. Vtesse has the obligation to regularly inform the VOA of extension to its network so that the valuation of its hereditament can be adjusted. As a consequence, whenever it procures fibre to provide services to its customers, it is liable for rates that may equal up to 20-30 % of the recurring revenues of a new contract. |
| --- | --- |

27.

While the tone rate is set at the beginning of the five year period, the tone of a kilometre route of fibre is applied each time new fibre is rented and lit. Vtesse has the obligation to regularly inform the VOA of extension to its network so that the valuation of its hereditament can be adjusted. As a consequence, whenever it procures fibre to provide services to its customers, it is liable for rates that may equal up to 20-30 % of the recurring revenues of a new contract.

3.4.   Other operators

| 28. | Mercury Communications (later Cable and Wireless, “C&W”) was the first company to establish a nationwide telecommunications infrastructure to rival BT in the early 1980s, during the so called duopoly period. In May 2000, C&W was divided into two businesses: the residential telephony, cable and internet access part was sold to cable TV operator ntl, while C&W retained the UK corporate internet access business and was renamed C&W UK. With the full liberalisation of the market in the 1990s, C&W UK became an alternative telecoms provider competing with several other players in the market (35). Originally C&W was valued just like BT by a prescribed formulae. However, it is unclear for the Commission which valuation method is currently used for C&W UK. |
| --- | --- |

28.

Mercury Communications (later Cable and Wireless, “C&W”) was the first company to establish a nationwide telecommunications infrastructure to rival BT in the early 1980s, during the so called duopoly period. In May 2000, C&W was divided into two businesses: the residential telephony, cable and internet access part was sold to cable TV operator ntl, while C&W retained the UK corporate internet access business and was renamed C&W UK. With the full liberalisation of the market in the 1990s, C&W UK became an alternative telecoms provider competing with several other players in the market (35). Originally C&W was valued just like BT by a prescribed formulae. However, it is unclear for the Commission which valuation method is currently used for C&W UK.

| 29. | Regarding other operators active on the UK market, it is the Commission's understanding that they are valued based on the “Rental” or the “Tone of the List” method (36). According to UKCTA, alternative telecoms operators typically pay two or three times the tax, expressed as a percentage of revenues, than BT. However, the Commission currently is not in possession of exact data concerning business rates tax liabilities and relevant revenues of alternative telecommunications operators. |
| --- | --- |

29.

Regarding other operators active on the UK market, it is the Commission's understanding that they are valued based on the “Rental” or the “Tone of the List” method (36). According to UKCTA, alternative telecoms operators typically pay two or three times the tax, expressed as a percentage of revenues, than BT. However, the Commission currently is not in possession of exact data concerning business rates tax liabilities and relevant revenues of alternative telecommunications operators.

4.   COMPLAINT AND COMMENTS

| 30. | The complainant has raised the following specific claims and concerns:






  (a) | Choice of methods:
  If BT was valued using the “Rental” or “Tone of the List” methods as is used for Vtesse, it would end-up with a substantially higher and more proportionate tax liability. It questions why the “Rental” or “Tone of the List” methods are not used for BT. |
| --- | --- | --- |

30.

The complainant has raised the following specific claims and concerns:

(a)

Choice of methods:
  If BT was valued using the “Rental” or “Tone of the List” methods as is used for Vtesse, it would end-up with a substantially higher and more proportionate tax liability. It questions why the “Rental” or “Tone of the List” methods are not used for BT.

| (b) | Adjustments:
  In any case, the various methods should in principle yield similar results if appropriate adjustments were made. The complainant doubts whether such adjustments are made in the process of BT's valuations, given the different results. |
| --- | --- |

(b)

Adjustments:
  In any case, the various methods should in principle yield similar results if appropriate adjustments were made. The complainant doubts whether such adjustments are made in the process of BT's valuations, given the different results.

| (c) | Downward revisions:
  There is no downward revision in the valuation of competitors similar to that foreseen for BT to account for their eventual loss of market share or change in network topology. |
| --- | --- |

(c)

Downward revisions:
  There is no downward revision in the valuation of competitors similar to that foreseen for BT to account for their eventual loss of market share or change in network topology.

| (d) | Upward revisions:
  There does not seem to be a systematic upward revision of BT's valuation either, should the value of its assets increase. At the same time, Vtesse is charged incrementally, which causes an increase in the recurring price it can offer to its customers, whenever it leases new fibre, and lights this fibre to serve them. The complainant claims to have lost several contracts to BT by a small margin due to the incremental tax burden it is obliged to include in its price bid versus BT who has no such incremental burden. |
| --- | --- |

(d)

Upward revisions:
  There does not seem to be a systematic upward revision of BT's valuation either, should the value of its assets increase. At the same time, Vtesse is charged incrementally, which causes an increase in the recurring price it can offer to its customers, whenever it leases new fibre, and lights this fibre to serve them. The complainant claims to have lost several contracts to BT by a small margin due to the incremental tax burden it is obliged to include in its price bid versus BT who has no such incremental burden.

| (e) | Discretionary powers
  : The rating values and the valuation methods can be appealed, subject to time limits. Once an appeal has been made, typically negotiations are held to agree on an appropriate value. If no agreement is reached, it is referred to the relevant Valuation Tribunal, and at a second stage to the Lands Tribunal for determination. However, in most cases a negotiated settlement is reached. According to the complainant, the settlement signed with BT in 1995 gives the incumbent preferential treatment. |
| --- | --- |

(e)

Discretionary powers
  : The rating values and the valuation methods can be appealed, subject to time limits. Once an appeal has been made, typically negotiations are held to agree on an appropriate value. If no agreement is reached, it is referred to the relevant Valuation Tribunal, and at a second stage to the Lands Tribunal for determination. However, in most cases a negotiated settlement is reached. According to the complainant, the settlement signed with BT in 1995 gives the incumbent preferential treatment.

| 31. | It should be noted that UKCTA (37), representing various competitive telecom operators, as well as other operators' groupings, (38) have also expressed criticism to the UK authorities concerning, among others:






  — | the inappropriateness of applying a rating system, which was originally designed to assess buildings, to telecommunications infrastructure, including its infrequent revisions; |
| --- | --- | --- |

31.

It should be noted that UKCTA (37), representing various competitive telecom operators, as well as other operators' groupings, (38) have also expressed criticism to the UK authorities concerning, among others:

—

the inappropriateness of applying a rating system, which was originally designed to assess buildings, to telecommunications infrastructure, including its infrequent revisions;

| — | the asymmetry of the valuation, in which different methods are applied to operators involved in the same activity, i.e. delivering telecom services, with special regard to the distinct treatment of the incumbents; |
| --- | --- |

—

the asymmetry of the valuation, in which different methods are applied to operators involved in the same activity, i.e. delivering telecom services, with special regard to the distinct treatment of the incumbents;

| — | the disproportionate results yielded by the use of such differential methods, i.e. BT is estimated to pay about 2-4 % of revenues (39), while its competitors typically pay several times this proportion. |
| --- | --- |

—

the disproportionate results yielded by the use of such differential methods, i.e. BT is estimated to pay about 2-4 % of revenues (39), while its competitors typically pay several times this proportion.

| 32. | In response to the concerns of the industry, the UK Department of Trade and Industry, in association with the Office of the Prime Minister, OFCOM (the sector regulator) and the VOA, has appointed a contractor to review the rating system as it applies to telecommunications companies, including possible effects on competition. The expert was due to report back during the summer of 2004. However, according to the UK authorities, due to last minute unforeseen circumstances, this report has not yet been completed and could not be published. |
| --- | --- |

32.

In response to the concerns of the industry, the UK Department of Trade and Industry, in association with the Office of the Prime Minister, OFCOM (the sector regulator) and the VOA, has appointed a contractor to review the rating system as it applies to telecommunications companies, including possible effects on competition. The expert was due to report back during the summer of 2004. However, according to the UK authorities, due to last minute unforeseen circumstances, this report has not yet been completed and could not be published.

5.   ASSESSMENT

5.1.   Existence of aid

| 33. | According to Article 87(1) of the EC Treaty any State aid granted by a Member State or through State resources in any form whatsoever which distorts competition or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the common market. According to the Commission's notice on the application of the State aid rules to measures relating to direct business taxation, tax benefits restricted to certain types of undertakings, insofar as they favour certain undertakings or the production of certain goods, may constitute State aid (40). |
| --- | --- |

33.

According to Article 87(1) of the EC Treaty any State aid granted by a Member State or through State resources in any form whatsoever which distorts competition or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the common market. According to the Commission's notice on the application of the State aid rules to measures relating to direct business taxation, tax benefits restricted to certain types of undertakings, insofar as they favour certain undertakings or the production of certain goods, may constitute State aid (40).

State resources

| 34. | In applying Community rules, State resources can be in “any form whatsoever”, including tax measures such as a reduction in the tax base. If and when there is a reduction in a tax burden compared to the general system, State resources are at stake. The relative reduction of the business rates tax burden lowers the tax revenues of local authorities and hence is equivalent to the use of State resources in the form of fiscal expenditure. |
| --- | --- |

34.

In applying Community rules, State resources can be in “any form whatsoever”, including tax measures such as a reduction in the tax base. If and when there is a reduction in a tax burden compared to the general system, State resources are at stake. The relative reduction of the business rates tax burden lowers the tax revenues of local authorities and hence is equivalent to the use of State resources in the form of fiscal expenditure.

Selective advantage

| 35. | A reduction in the tax base, and consequently the level of taxation, that a telecommunications operator is liable for, confers an advantage upon that undertaking in that it reduces the costs that that undertaking would normally bear in the course of its business. This seems to be the case for BT and Kingston Communications, which benefit from a reduced tax base compared to other operators. |
| --- | --- |

35.

A reduction in the tax base, and consequently the level of taxation, that a telecommunications operator is liable for, confers an advantage upon that undertaking in that it reduces the costs that that undertaking would normally bear in the course of its business. This seems to be the case for BT and Kingston Communications, which benefit from a reduced tax base compared to other operators.

| 36. | The reasons behind this discriminatory taxation appear to be the application of a particular asset valuation method to BT and Kingston Communications, while applying a different method to other operators. Even if the method applied, including the corresponding revision mechanism, is foreseen in the relevant legislation as one of the possible approaches, the non-uniformity of the system and the discretionary powers given to the VOA to apply the general provisions to specific operators, while deciding to treat other operators differently, may lead to a selective advantage to a certain undertaking, while disadvantaging others who compete on the same market. |
| --- | --- |

36.

The reasons behind this discriminatory taxation appear to be the application of a particular asset valuation method to BT and Kingston Communications, while applying a different method to other operators. Even if the method applied, including the corresponding revision mechanism, is foreseen in the relevant legislation as one of the possible approaches, the non-uniformity of the system and the discretionary powers given to the VOA to apply the general provisions to specific operators, while deciding to treat other operators differently, may lead to a selective advantage to a certain undertaking, while disadvantaging others who compete on the same market.

| 37. | The justifications given by the UK authorities for applying the “Receipt and Expenditure” method to BT are:






  (a) | Asset ownership:
  BT owns 98 % of its infrastructure and does not pay rent for it which could serve as a basis for the “Rental” method. |
| --- | --- | --- |

37.

The justifications given by the UK authorities for applying the “Receipt and Expenditure” method to BT are:

(a)

Asset ownership:
  BT owns 98 % of its infrastructure and does not pay rent for it which could serve as a basis for the “Rental” method.

| (b) | Size and diversity of infrastructure:
  There is no network as large, or nearly as large, and as diverse as BT's. There are no comparable operators whose rental values could serve as benchmarks. |
| --- | --- |

(b)

Size and diversity of infrastructure:
  There is no network as large, or nearly as large, and as diverse as BT's. There are no comparable operators whose rental values could serve as benchmarks.

| (c) | The necessity to value “as a whole”:

  BT's assessment is not made up of valuing many small parts and adding them together, but it has to be valued as a whole. Benchmarks on rental values of particular network elements are irrelevant. |
| --- | --- |

(c)

The necessity to value “as a whole”:

  BT's assessment is not made up of valuing many small parts and adding them together, but it has to be valued as a whole. Benchmarks on rental values of particular network elements are irrelevant.

| (d) | Special obligations:
  The full value of BT's network is “depressed” by its onerous licence conditions such as its universal service obligations (“USO”) and price cap regulations. Vtesse, on the other hand, does not have USO (41). |
| --- | --- |

(d)

Special obligations:
  The full value of BT's network is “depressed” by its onerous licence conditions such as its universal service obligations (“USO”) and price cap regulations. Vtesse, on the other hand, does not have USO (41).

| 38. | As stated in the Commission's abovementioned notice on direct business taxation, the presence of aid may be ruled out where the different nature of the measure is justified by the nature and general scheme of the system. In line with the case-law of the Court of Justice (42), the Commission has continued to take the view that this justification must be based on the intrinsic features and inherent logic of the tax system. In the case at hand, however, the Commission has doubts about the validity of such arguments, and in particular: |
| --- | --- |

38.

As stated in the Commission's abovementioned notice on direct business taxation, the presence of aid may be ruled out where the different nature of the measure is justified by the nature and general scheme of the system. In line with the case-law of the Court of Justice (42), the Commission has continued to take the view that this justification must be based on the intrinsic features and inherent logic of the tax system. In the case at hand, however, the Commission has doubts about the validity of such arguments, and in particular:

| 39. | Asset ownership:
  The UK authorities stated that the “Rental” method can only apply to lessees (and not lessors). However, the rent received by BT when renting out its own infrastructure could serve as guidance for the value of the network. Moreover, BT's retail business units themselves effectively rent infrastructure and buy network services from BT Wholesale, the business unit that manages BT's infrastructure. The internal transfer prices between BT's retail businesses and BT Wholesale could provide a basis, or at least a benchmark, for estimating the rental value, with appropriate adjustments for network services (provided, of course, that those prices are set at arms length). |
| --- | --- |

39.

Asset ownership:
  The UK authorities stated that the “Rental” method can only apply to lessees (and not lessors). However, the rent received by BT when renting out its own infrastructure could serve as guidance for the value of the network. Moreover, BT's retail business units themselves effectively rent infrastructure and buy network services from BT Wholesale, the business unit that manages BT's infrastructure. The internal transfer prices between BT's retail businesses and BT Wholesale could provide a basis, or at least a benchmark, for estimating the rental value, with appropriate adjustments for network services (provided, of course, that those prices are set at arms length).

| 40. | Size and diversity of infrastructure:
  Such argumentation tends to suggest that bigger companies deserve reduced or digressive rates of taxation. This statement appears to be incompatible with the Commission's position in previous fiscal aid cases stipulating that nothing justified preferential treatment in favour of large companies (43). Moreover, if the logic of the business rates property tax system is to assess the value of infrastructure, the size of the company should not be taken into consideration during the valuation process. In any case, the cable TV companies in the UK are also active in the telecommunications market, especially residential and, similarly to BT, have both an access and a backbone network. Their taxation level could also serve as a benchmark (44). |
| --- | --- |

40.

Size and diversity of infrastructure:
  Such argumentation tends to suggest that bigger companies deserve reduced or digressive rates of taxation. This statement appears to be incompatible with the Commission's position in previous fiscal aid cases stipulating that nothing justified preferential treatment in favour of large companies (43). Moreover, if the logic of the business rates property tax system is to assess the value of infrastructure, the size of the company should not be taken into consideration during the valuation process. In any case, the cable TV companies in the UK are also active in the telecommunications market, especially residential and, similarly to BT, have both an access and a backbone network. Their taxation level could also serve as a benchmark (44).

| 41. | The necessity to value “as a whole”:
  The UK was a forerunner in telecoms liberalisation, account separation and tariff regulation based on the cost-orientation of BT's tariffs. For these purposes, OFCOM, the UK regulatory authority, and its predecessor OFTEL, have been systematically collecting cost accounting data from BT since the 1980s. BT itself and OFCOM are in possession of detailed cost accounting data for BT's network. This data could be used to determine the taxable value of BT's network, at least to verify the assessment of the tax authorities. Moreover, liberalisation and network element unbundling have resulted in a variety of wholesale products which could serve as benchmarks for valuing the rental value of various infrastructure elements. |
| --- | --- |

41.

The necessity to value “as a whole”:
  The UK was a forerunner in telecoms liberalisation, account separation and tariff regulation based on the cost-orientation of BT's tariffs. For these purposes, OFCOM, the UK regulatory authority, and its predecessor OFTEL, have been systematically collecting cost accounting data from BT since the 1980s. BT itself and OFCOM are in possession of detailed cost accounting data for BT's network. This data could be used to determine the taxable value of BT's network, at least to verify the assessment of the tax authorities. Moreover, liberalisation and network element unbundling have resulted in a variety of wholesale products which could serve as benchmarks for valuing the rental value of various infrastructure elements.

| 42. | Special obligations:
  The Commission is not aware of BT or Kingston Communications being compensated for the provision of universal service under the Universal Service Directive (45). Nor is the Commission aware of any compensation for universal service, or for any other obligation, which could be regarded as a service of general economic interest, specifically being granted through reduced property taxation. As regards to price regulation, while it may limit the returns of the incumbent and as such, the taxation level calculated based on the “R&E” method, this should not lead to inconsistency between the results of valuations by different methodologies. Finally, being an incumbent in a market tends to bring advantages in terms of asset value, while the arguments brought forward by the VOA tend to focus on disadvantages. |
| --- | --- |

42.

Special obligations:
  The Commission is not aware of BT or Kingston Communications being compensated for the provision of universal service under the Universal Service Directive (45). Nor is the Commission aware of any compensation for universal service, or for any other obligation, which could be regarded as a service of general economic interest, specifically being granted through reduced property taxation. As regards to price regulation, while it may limit the returns of the incumbent and as such, the taxation level calculated based on the “R&E” method, this should not lead to inconsistency between the results of valuations by different methodologies. Finally, being an incumbent in a market tends to bring advantages in terms of asset value, while the arguments brought forward by the VOA tend to focus on disadvantages.

| 43. | Adjustments:
  The Commission notes that even if the use of different methods could be justified by the logic of the system, these should deliver comparable results. The Commission's initial assessment of the use of various methods in this particular case is that they seem to lead to significantly different results based on similar facts. In particular, the “R&E” method estimates the rent value of the assets on the basis of revenues from the use of those assets, while the “Rental” and “Tone of the List” methods pick up the market values for the rent. Hence, it seems that the “R&E” method implicitly assumes that assets are used at capacity and profitably, which however may not always be the case. To avoid penalising operators whose assets are valued using a different method, appropriate adjustments would need to be made. The Commission does not question the validity of the methods themselves, but rather has doubts about the way they are applied to different operators. |
| --- | --- |

43.

Adjustments:
  The Commission notes that even if the use of different methods could be justified by the logic of the system, these should deliver comparable results. The Commission's initial assessment of the use of various methods in this particular case is that they seem to lead to significantly different results based on similar facts. In particular, the “R&E” method estimates the rent value of the assets on the basis of revenues from the use of those assets, while the “Rental” and “Tone of the List” methods pick up the market values for the rent. Hence, it seems that the “R&E” method implicitly assumes that assets are used at capacity and profitably, which however may not always be the case. To avoid penalising operators whose assets are valued using a different method, appropriate adjustments would need to be made. The Commission does not question the validity of the methods themselves, but rather has doubts about the way they are applied to different operators.

| 44. | Revisions:
  There does not seem to be any review mechanism in the system to ensure an equitable and proportionate tax burden among operators when applying the different methods. Scope for revisions within the five year cycle is very limited. While BT does enjoy a downwards revision mechanism, there does not seem to be a similar systematic review of the market conditions faced by competitors. The effect of such adjustment appears to move the tax payable by the incumbent closer to one based on operational performance and revenues, while for other operators it remains a tax based on rent of assets irrespective of performance. In addition, the failure to take into account the increase in the value of BT's infrastructure between two five-year review periods, while charging competitors incrementally as the value of their network increases, seems to further distort competition. |
| --- | --- |

44.

Revisions:
  There does not seem to be any review mechanism in the system to ensure an equitable and proportionate tax burden among operators when applying the different methods. Scope for revisions within the five year cycle is very limited. While BT does enjoy a downwards revision mechanism, there does not seem to be a similar systematic review of the market conditions faced by competitors. The effect of such adjustment appears to move the tax payable by the incumbent closer to one based on operational performance and revenues, while for other operators it remains a tax based on rent of assets irrespective of performance. In addition, the failure to take into account the increase in the value of BT's infrastructure between two five-year review periods, while charging competitors incrementally as the value of their network increases, seems to further distort competition.

| 45. | Discretionary powers:
  The valuation process gives discretionary powers to the VOA and seems to leave considerable scope for negotiation. According to the UK authorities, while there is an established practice, approved by the case law of the Courts of England, of applying a certain hierarchy of methods, there is no requirement in the LGFA 1988 to use any particular method in order to arrive at the rateable value and all methods can be considered (46). In many cases, negotiated settlements are reached. At this point, the Commission is unable to determine whether the reasoning behind adopting a certain rateable value for BT is well reasoned, justified, and documented and does not unduly disadvantage other operators (47). In any case, such a settlement should respect the principle of non-discrimination among operators and the parameters on which the agreement has been reached should be objective and opened for all operators. |
| --- | --- |

45.

Discretionary powers:
  The valuation process gives discretionary powers to the VOA and seems to leave considerable scope for negotiation. According to the UK authorities, while there is an established practice, approved by the case law of the Courts of England, of applying a certain hierarchy of methods, there is no requirement in the LGFA 1988 to use any particular method in order to arrive at the rateable value and all methods can be considered (46). In many cases, negotiated settlements are reached. At this point, the Commission is unable to determine whether the reasoning behind adopting a certain rateable value for BT is well reasoned, justified, and documented and does not unduly disadvantage other operators (47). In any case, such a settlement should respect the principle of non-discrimination among operators and the parameters on which the agreement has been reached should be objective and opened for all operators.

| 46. | Resulting taxation:
  The doubts about the justification of applying different valuation methods are further reinforced by the differences in the resulting taxation. Even if the use of different methods and revision mechanisms would be based on an objective set of criteria, the Commission would expect these different methods to ensure equal treatment by yielding comparable results. In this context, it would be useful to compare the tax levels to an objective measure of the economic use of the assets taxed, such as, for instance, revenues. The tax payable by BT seems to be in the range of 2-4 % of relevant revenues while that payable by Vtesse and other new entrant competitors is said to be two or three times as much, and to reach 20-30 % on an incremental basis. Moreover, the application of different methods seems to structurally produce different results when it comes to the frequency of revisions and adjustments. While some minor discrepancy might be justified in the context of a property tax, it needs to be ensured that such differences are not disproportionate and discriminatory. |
| --- | --- |

46.

Resulting taxation:
  The doubts about the justification of applying different valuation methods are further reinforced by the differences in the resulting taxation. Even if the use of different methods and revision mechanisms would be based on an objective set of criteria, the Commission would expect these different methods to ensure equal treatment by yielding comparable results. In this context, it would be useful to compare the tax levels to an objective measure of the economic use of the assets taxed, such as, for instance, revenues. The tax payable by BT seems to be in the range of 2-4 % of relevant revenues while that payable by Vtesse and other new entrant competitors is said to be two or three times as much, and to reach 20-30 % on an incremental basis. Moreover, the application of different methods seems to structurally produce different results when it comes to the frequency of revisions and adjustments. While some minor discrepancy might be justified in the context of a property tax, it needs to be ensured that such differences are not disproportionate and discriminatory.

Distortion of competition

| 47. | The UK telecommunications market has been opened to competition since 1992 and today is a highly competitive market with numerous operators. BT and Kingston Communications directly compete against Vtesse and other alternative providers active in the telecommunications services market. Hence on the assumption that the difference in business rates taxation among these operators involved State aid and conferred a selective advantage upon certain players, it would alter their competitive position on the market and hence distort competition. |
| --- | --- |

47.

The UK telecommunications market has been opened to competition since 1992 and today is a highly competitive market with numerous operators. BT and Kingston Communications directly compete against Vtesse and other alternative providers active in the telecommunications services market. Hence on the assumption that the difference in business rates taxation among these operators involved State aid and conferred a selective advantage upon certain players, it would alter their competitive position on the market and hence distort competition.

Effect on trade

| 48. | The mere fact that some firms' position is strengthened by the resulting lower rate of taxation compared to that of other firms which are competitors in intra-Community trade demonstrates that Community trade is affected. BT is a company active on a global scale, competing on several community markets in electronic communications services. Hence any advantage conferred upon it affects trade between Member States. This criterion also appears to be fulfilled to the extent that the telecoms companies affected by the measure at stake are able, actually or potentially, to trade with companies located in other Member States. |
| --- | --- |

48.

The mere fact that some firms' position is strengthened by the resulting lower rate of taxation compared to that of other firms which are competitors in intra-Community trade demonstrates that Community trade is affected. BT is a company active on a global scale, competing on several community markets in electronic communications services. Hence any advantage conferred upon it affects trade between Member States. This criterion also appears to be fulfilled to the extent that the telecoms companies affected by the measure at stake are able, actually or potentially, to trade with companies located in other Member States.

Conclusion

| 49. | In conclusion, it would appear that the measure under consideration involves State aid within the meaning of Article 87(1) EC. The Commission would like to emphasize, however, that this conclusion should not be seen as an attempt on its part to impose on the UK authorities the use of a particular valuation method. It is, in fact, for the UK authorities to choose the method they consider most appropriate to value the “rateable hereditament”, provided that any differences between individual undertakings or economic sectors are justified by the intrinsic features and inherent logic of the tax system and that, eventually, all taxable persons are subject to the same objective and non-discriminatory treatment, leading to comparable levels of taxation. |
| --- | --- |

49.

In conclusion, it would appear that the measure under consideration involves State aid within the meaning of Article 87(1) EC. The Commission would like to emphasize, however, that this conclusion should not be seen as an attempt on its part to impose on the UK authorities the use of a particular valuation method. It is, in fact, for the UK authorities to choose the method they consider most appropriate to value the “rateable hereditament”, provided that any differences between individual undertakings or economic sectors are justified by the intrinsic features and inherent logic of the tax system and that, eventually, all taxable persons are subject to the same objective and non-discriminatory treatment, leading to comparable levels of taxation.

5.2.   Nature and amount of the possible aid

| 50. | On the basis of the information provided so far, the Commission tends to believe that the measures constitute new aid and not existing aid. Despite the fact that communications systems have been rated since the middle of the 19th century, it is the Local Government Finance Act (LGFA) 1988 which largely governs the current non-domestic rates system in England and Wales. Prior to the 1988 Act, BT (and most other utilities) were rated by a mandated statutory formula. The LGFA put utilities on the same commercial basis as other enterprises by introducing an independent valuation by various methods and allowing for appeal. The provisions of the Act were implemented at the 1995 valuation when the “Receipt and Expenditure” method was first applied to BT and Kingston Communications. |
| --- | --- |

50.

On the basis of the information provided so far, the Commission tends to believe that the measures constitute new aid and not existing aid. Despite the fact that communications systems have been rated since the middle of the 19th century, it is the Local Government Finance Act (LGFA) 1988 which largely governs the current non-domestic rates system in England and Wales. Prior to the 1988 Act, BT (and most other utilities) were rated by a mandated statutory formula. The LGFA put utilities on the same commercial basis as other enterprises by introducing an independent valuation by various methods and allowing for appeal. The provisions of the Act were implemented at the 1995 valuation when the “Receipt and Expenditure” method was first applied to BT and Kingston Communications.

| 51. | Assuming that the measure qualifies as aid, within the meaning of Article 87(1) EC, the aid amount must, according to § 35 of the Commission's abovementioned notice on direct business taxation, be calculated on the basis of a comparison between the tax actually paid and the amount which should have been paid if the generally applicable rule had been applied. However, since, at this point in time the Commission cannot pronounce itself on which method, if any, and, which level of taxation, if any, is deemed to be the standard one in the present case, the amount of aid cannot be determined at this stage, either. |
| --- | --- |

51.

Assuming that the measure qualifies as aid, within the meaning of Article 87(1) EC, the aid amount must, according to § 35 of the Commission's abovementioned notice on direct business taxation, be calculated on the basis of a comparison between the tax actually paid and the amount which should have been paid if the generally applicable rule had been applied. However, since, at this point in time the Commission cannot pronounce itself on which method, if any, and, which level of taxation, if any, is deemed to be the standard one in the present case, the amount of aid cannot be determined at this stage, either.

5.3.   Compatibility

| 52. | At this stage and in view of the above, the Commission cannot exclude that BT, to whom the “Receipt and Expenditure” method is applied, may benefit from a specific and more favourable tax treatment amounting to State aid as defined under Article 87(1) EC. In addition, the Commission notes that Kingston Communication is likely to benefit from a similar tax treatment than BT. |
| --- | --- |

52.

At this stage and in view of the above, the Commission cannot exclude that BT, to whom the “Receipt and Expenditure” method is applied, may benefit from a specific and more favourable tax treatment amounting to State aid as defined under Article 87(1) EC. In addition, the Commission notes that Kingston Communication is likely to benefit from a similar tax treatment than BT.

| 53. | It is therefore necessary to determine if such an aid could be considered compatible with the common market under Article 87(2) or (3) of the EC Treaty. It appears that none of the exceptions under Article 87(2) EC Treaty apply in this case, as the measure is not aimed at the objectives listed in these provisions. |
| --- | --- |

53.

It is therefore necessary to determine if such an aid could be considered compatible with the common market under Article 87(2) or (3) of the EC Treaty. It appears that none of the exceptions under Article 87(2) EC Treaty apply in this case, as the measure is not aimed at the objectives listed in these provisions.

| 54. | Under Article 87(3)(a), an aid measure is considered compatible with the common market when it is designed to promote the economic development of areas where the standard of living is abnormally low or where there is serious underemployment. Such areas are defined by the United Kingdom's regional aid map. Since the measures are not limited to such areas, this provision does not apply. |
| --- | --- |

54.

Under Article 87(3)(a), an aid measure is considered compatible with the common market when it is designed to promote the economic development of areas where the standard of living is abnormally low or where there is serious underemployment. Such areas are defined by the United Kingdom's regional aid map. Since the measures are not limited to such areas, this provision does not apply.

| 55. | As regards the exceptions laid down in Article 87(3)(b) and (d), the aid in question is not intended to promote the execution of an important project of common European interest or to remedy a serious disturbance in the economy of the United Kingdom, nor is it intended to promote culture or heritage conservation. |
| --- | --- |

55.

As regards the exceptions laid down in Article 87(3)(b) and (d), the aid in question is not intended to promote the execution of an important project of common European interest or to remedy a serious disturbance in the economy of the United Kingdom, nor is it intended to promote culture or heritage conservation.

| 56. | Finally, it is necessary to examine if the aid can qualify for the exception laid down in Article 87(3)(c) which states that an aid may be considered compatible with the common market where it facilitates the development of certain economic activities or of certain economic areas and does not adversely affect trading conditions to an extent contrary to the common interest. |
| --- | --- |

56.

Finally, it is necessary to examine if the aid can qualify for the exception laid down in Article 87(3)(c) which states that an aid may be considered compatible with the common market where it facilitates the development of certain economic activities or of certain economic areas and does not adversely affect trading conditions to an extent contrary to the common interest.

| 57. | The preferential tax treatment does not seem to be related to investment or to job creation and constitutes a permanent relief from charges that should be normally met by these companies in the course of their business. The measure could, at this stage, be considered as an operating aid scheme, the benefits of which will cease as soon as it is withdrawn. According to the constant practice of the Commission, such aid cannot be considered to facilitate the development of certain economic activities or of certain economic areas. |
| --- | --- |

57.

The preferential tax treatment does not seem to be related to investment or to job creation and constitutes a permanent relief from charges that should be normally met by these companies in the course of their business. The measure could, at this stage, be considered as an operating aid scheme, the benefits of which will cease as soon as it is withdrawn. According to the constant practice of the Commission, such aid cannot be considered to facilitate the development of certain economic activities or of certain economic areas.

| 58. | Since, assuming that the measure qualifies as State aid, it would not seem to qualify for any of the exceptions provided for in the Treaty, the Commission doubts that it could be considered compatible with the common market. |
| --- | --- |

58.

Since, assuming that the measure qualifies as State aid, it would not seem to qualify for any of the exceptions provided for in the Treaty, the Commission doubts that it could be considered compatible with the common market.

6.   CONCLUSION

| 59. | In the light of the foregoing considerations, the Commission, acting under the procedure laid down in Article 88(2) of the EC Treaty, requests that the United Kingdom submit its comments and provide all such information as may help to assess the aid/measures to BT and Kingston Communications, within one month of the date of receipt of this letter. |
| --- | --- |

59.

In the light of the foregoing considerations, the Commission, acting under the procedure laid down in Article 88(2) of the EC Treaty, requests that the United Kingdom submit its comments and provide all such information as may help to assess the aid/measures to BT and Kingston Communications, within one month of the date of receipt of this letter.

| 60. | The Commission is in particular interested to receive the conclusions of the review of the system undertaken by the Department of Trade and Industry or details of the ongoing discussions and any working papers on this matter. In addition, it would like to receive the details of the agreement between the VOA and BT, the VOA and Kingston, concluded in 1995, applicable for the 1995-2000 period and especially the economic modelling behind the valuation and the justifications (including data on relevant revenues etc.) for any subsequent concessions made during the settlement. Similarly, the Commission would like to receive the details of BT's and Kingston's 2000 valuation, applicable for the 2000-05 period. Furthermore, the Commission is interested in tax levels and relevant revenue data for Vtesse and other alternative operators, including Cable and Wireless. It also requests that your authorities forward a copy of this letter to the potential recipients of the aid. |
| --- | --- |

60.

The Commission is in particular interested to receive the conclusions of the review of the system undertaken by the Department of Trade and Industry or details of the ongoing discussions and any working papers on this matter. In addition, it would like to receive the details of the agreement between the VOA and BT, the VOA and Kingston, concluded in 1995, applicable for the 1995-2000 period and especially the economic modelling behind the valuation and the justifications (including data on relevant revenues etc.) for any subsequent concessions made during the settlement. Similarly, the Commission would like to receive the details of BT's and Kingston's 2000 valuation, applicable for the 2000-05 period. Furthermore, the Commission is interested in tax levels and relevant revenue data for Vtesse and other alternative operators, including Cable and Wireless. It also requests that your authorities forward a copy of this letter to the potential recipients of the aid.

| 61. | The Commission wishes to remind the United Kingdom that Article 88(3) of the EC Treaty has a suspensory effect, and, that Article 14 of Council Regulation (EC) No 659/1999 provides that all unlawful aid may be recovered from the recipient.» |
| --- | --- |

61.

The Commission wishes to remind the United Kingdom that Article 88(3) of the EC Treaty has a suspensory effect, and, that Article 14 of Council Regulation (EC) No 659/1999 provides that all unlawful aid may be recovered from the recipient.»

---

(1)  Property used for business as opposed to residential purposes.

1

(2)  “Business Rates — An Introduction”, Valuation Office Agency.

2

(3)  Local government finance in the UK is a devolved matter. The UK Government is therefore only responsible for the rating system in England. Rates in Wales, Scotland and Northern Ireland are the responsibility of the Devolved Administrations. Pre-devolution legislation largely applies in England and Wales, where the system is very similar. Therefore the description primarily covers the situation that exists there. However, the situation in Scotland is broadly similar.

3

(4)  For telecommunications properties that are entered on Local Rating Lists, this is done in the area where it is considered by the VOA that the greatest proportion of rateable value resides.

4

(5)  Except in a revaluation year, the multiplier can not increase by more than the rate of increase of the Retail Price Index, South Oxford Council, www.southoxon.gov.uk

5

(6)  The multiplier in percent was 43,2 1995/6, 44,9 1996/97, 45,8 1997/98, 47,4 1998/99, 48,9 1999/00, 41,6 2000/1, 43,0 2001/02, 43,7 2002/03, 44,4 2003/04, 45,6 2004/5.

6

(7)  UK fiscal year 2003/4 covers the period 1 April 2003 — 31 March 2004.

7

(8)  www.voa.gov.uk

8

(9)  Economic circumstances are taken as at the “antecedent valuation date”, while physical factors are taken as at the date of completing the rating list.

9

(10)  Schedule 6 of the Local Government Finance Act on valuation of non-domestic hereditament, www.hmso.gov.uk

10

(11)  Four tests of occupancy as established in John Laing and Son, Ltd. V. Kingswood Assessment Committee and Others [1948] 2 KB 116.

11

(12)  Statutory Instrument 2000/540, Valuation for Rating (Plant and Machinery) (England) Regulations 2000 N.540, Class 3 (4), www.hmso.gov.uk

12

(13)  The main provisions apply to cables, fibres and wires that are outside the building, with those inside excluded from rateability.

13

(14)  Brief Overview of the Telecoms Rating System for the purposes of the Broadband Stakeholders Group, Alan Roy Bradford CEO/VOA, 9 June 2003

14

(15)  Electric Telegraph Co v Salford Overseers, op. cit. footnote 14.

15

(16)  Most of the independent telecom companies were acquired by the General Post Office around 1912, except what is now Kingston Communications, which remained in the control of the local government in Hull.

16

(17)  Later renamed Cable &Wireless, which since has been divided into Cable & Wireless UK and ntl. See also supra paragraph 28.

17

(18)  Telecommunications Cable Networks Rating Review, presentation by Alan Roy Bradford, Valuation Office Agency, 25 June 2004.

18

(19)  The LGFA came into force in 1990, but assets were still valued using the prescribed formulae during 1990-95 since, allegedly, given the tight time frame the valuations could not be ready for this five year valuation period.

19

(20)  Op. cit. footnote 14.

20

(21)  Assuming the tenant undertook to pay the usual tenant's share and to bear the costs of the repairs and insurance and other expenses (if any) necessary to maintain the hereditament in a state to command rent.

21

(22)  The Receipts and Expenditure Method of Valuation of Non-Domestic Properties, A Guidance Note, RICS Books.

22

(23)  At the statutory rate of 5,5 % for the 2000 Rating List.

23

(24)  The Contractor's Basis of Valuation for Rating Purposes, a Guidance Note, RICS Books.

24

(25)  GBP 445 million for England and GBP 25 million for Wales.

25

(26)  Based on Total Receipts of about GBP 10,199 million as stated in the 1995 Central Rating List Assessment for BT, CVO Analysis of Agreed Rateable Value, Equated Figures.

26

(27)  GBP 467 million for England and GBP 26 million for Wales.

27

(28)  Apparently BT's current list valuation, with effect from 1 April 2003, is about GBP 472 million (GBP 447,5 million for England and GBP 24,9 million for Wales) but appeals are outstanding. It is unclear to the Commission whether this is the case, and if it is the case, why there has been a new valuation in April 2003 resulting in lower rateable values than those determined in the 2000 valuation.

28

(29)  Paragraph 2(7) of Schedule 6 to the Local Government Finance Act 1988 allows for alterations to be made to a Rateable List still in force in certain cases, for instance in the case of matters affecting “the physical state or physical enjoyment of the hereditament” or “the mode or category of occupation of the hereditament”.

29

(30)  Since 1998 it also provides services to business customers in East Yorkshire where it is present on the market as an alternative provider.

30

(31)  Espicom Business Intelligence: UK Telecommunications Market, 09/2003.

31

(32)  BT and Kingston Communications in Hull do not benefit from this allowance, since it is only applied to those assessed by the “Tone of the List” method.

32

(33)  Letter from VOA to Complainant, 11 March 2004.

33

(34)  Recurring revenues include service revenues but exclude installation revenues. Given that Vtesse's operations only started in 2002, such distinction seems reasonable to allow for comparison with BT. Estimate for fiscal year 2004/05 is based on three quarter figures.

34

(35)  Op. cit. footnote 31.

35

(36)  Except the cable TV companies, which according to the knowledge of the Commission, are valued using a different method (based on “homes passed”) than the four described in this decision to open the formal investigative procedure.

36

(37)  UKCTA submission of 23 October 2003 to the Hearing on Broadband by the Trade and Industry Sub-Committee appointed by the House of Commons.

37

(38)  Effect of Property Rating on Competition in the Market for Fixed Line Telecommunications Services in the UK: Proposed options for the future, paper drafted by alternative telecommunications providers, 12 July 2002.

38

(39)  4 % estimated for England based on 2001 revenues, op. cit. footnote 38.

39

(40)  OJ C 384, 10.12.1998, p. 3-9.

40

(41)  VOA's statement at the Berkshire Valuation Tribunal Hearing, 25 March 2004.

41

(42)  Judgement of the Court of Justice in Case C-308/01 of 29 April 2004 concerning Gil Insurance Ltd and Joint cases T-346/99, T-347/99, T-348/99 point 58 onwards.

42

(43)  Commission Decision of 17 February 2003 No C15/2002 on Belgian Coordination Centres (OJ L 282, 30.10.2003) and No C51/2001 on Dutch international financing activities (OJ L 180, 18.7.2003).

43

(44)  See footnote 36.

44

(45)  Directive 2002/22/EC on Universal Service and Users' Rights relating to electronic communications networks and services.

45

(46)  Op. cit. footnote 14.

46

(47)  According to the UK authorities, the VOA needs to obtain BT's consent to release to the Commission the relevant documentation which served for BT's valuation. In addition, it is said that BT itself arrived at its own valuation by the “Contractor's Basis”method but the VOA is not in possession of this valuation.

47

Contractor's Basis

---

III Informações

Comissão

| 12.3.2005 | PT | Jornal Oficial da União Europeia | C 62/19 |
| --- | --- | --- | --- |

12.3.2005

PT

Jornal Oficial da União Europeia

C 62/19

---

UK-Greenock: Exploração de serviços aéreos regulares

Concurso lançado pela Irlanda nos termos do n.o 1, alínea d), do artigo 4.o do Regulamento (CEE) n.o 2408/92 do Conselho para a exploração de serviços aéreos regulares entre Galway/Na Minna e as ilhas Aran

(2005/C 62/09)

(Texto relevante para efeitos do EEE)

1.   Introdução: Nos termos do disposto no n.o 1, alínea a), do artigo 4.o do Regulamento (CEE) n.o 2408/92 do Conselho, de 23 de Julho de 1992, relativo ao acesso das transportadoras aéreas comunitárias às rotas aéreas intracomunitárias, a Irlanda decidiu impor obrigações de serviço público (OSP) aos serviços aéreos regulares explorados entre Galway/Na Minna e as ilhas Aran, com efeitos a partir de 1.8.2005. As normas impostas por estas obrigações de serviço público foram publicadas no
  Jornal Oficial das Comunidades Europeias C 281/05 de 5.10.2001 e alteradas no
  Jornal Oficial da União Europeia C 61 de 11.3.2005.

Se, até 1 de Julho de 2005, nenhuma transportadora aérea tiver iniciado ou estiver prestes a dar início à exploração dessas ligações aéreas em conformidade com as obrigações de serviço público impostas e sem solicitar compensações, a Irlanda decidiu, de acordo com o procedimento previsto no n.o 1, alínea d), do artigo 4.o do regulamento supramencionado, continuar a limitar o acesso a essas ligações a uma única transportadora e conceder, após concurso público, o direito de exploração desses serviços a partir de 1 de Agosto de 2005.

2.   Objecto do concurso: Fornecer, a partir de 1 de Agosto de 2005, serviços aéreos regulares entre Galway/Na Minna e as ilhas Aran em conformidade com as obrigações de serviço público impostas a essa ligação, tal como publicadas no
  Jornal Oficial das Comunidades Europeias C 281/05 de 5.10.2001, com a redacção que lhe foi dada no
  Jornal Oficial da União Europeia C 61 de 11.3.2005.

3.   Participação: A participação está aberta a todas as transportadoras aéreas titulares de uma licença de exploração válida emitida por um Estado-Membro em conformidade com o Regulamento (CEE) n.o 2407/92 do Conselho, de 23 de Julho de 1992, relativo à concessão de licenças às transportadoras aéreas. O serviço será prestado ao abrigo do regime regulamentar da Irish Aviation Authority (IAA).

4.   Processo de concurso: O presente concurso está sujeito às disposições do n.o 1, alíneas d), e), f), g), h) e i), do artigo 4.o do Regulamento (CEE) n.o 2408/92.

5.   Documentação do concurso, qualificações, etc.: A documentação completa do concurso, incluindo o contrato-tipo, o caderno de encargos, uma nota informativa, assim como o texto das obrigações de serviço público originais publicadas no
  Jornal Oficial das Comunidades Europeias C 281/05 de 5.10.2001, com a redacção que lhes foi dada no
  Jornal Oficial da União Europeia C 61 de 11.3.2005, pode ser obtida gratuitamente junto do agente da autoridade adjudicante, no seguinte endereço:

Saltire Management Ltd. Victoria House Business Centre, East Blackhall Street Greenock PA15 1HD

As companhias aéreas deverão incluir, no seu processo de candidatura, documentação comprovativa da sua situação financeira (são exigidos um relatório anual de uma auditoria das contas dos últimos três anos, incluindo o volume de negócios e os lucros antes da dedução dos impostos nos últimos três anos), experiência prévia e capacidade técnica para prestar o serviço em questão. A entidade adjudicante reserva-se o direito de solicitar informações adicionais sobre os recursos financeiros e técnicos e as qualificações dos candidatos.

Os montantes das propostas deverão ser indicados em euros e a documentação de apoio redigida em língua inglesa ou irlandesa. O contrato será regulado pelo direito irlandês e estará sujeito à jurisdição exclusiva dos tribunais irlandeses.

6.   Compensação financeira: As propostas devem indicar explicitamente o montante exigido para a exploração dos serviços abrangidos pelas obrigações de serviço público impostas a essa ligação em relação a cada um dos três anos a contar da data prevista para o início da exploração (com um mapa discriminativo anual). A compensação será calculada em conformidade com as normas mínimas exigidas.

O montante exacto da compensação a pagar pelo Department of Community, Rural and Gaeltacht Affairs será determinado «ex post» e limitado às perdas efectivamente registadas na exploração do serviço (tendo em conta os custos, as receitas e, se for caso disso, a margem de lucro reais) pelo proponente seleccionado, ficando sujeito, no máximo, ao limite do montante especificado na proposta relativamente a cada ano.

O contrato incluirá disposições no sentido de o limite máximo da compensação anual poder ser aumentado, exclusivamente por decisão da autoridade adjudicante, no caso de alterações às condições de exploração. Sem prejuízo das disposições que regulam a resolução do contrato, a autoridade adjudicante terá devidamente em conta, aquando da avaliação de uma proposta de aumento do limite máximo da compensação relativa a um determinado ano, os desenvolvimentos que afectem a exploração do serviço e que não tenham sido ou não tenham podido ser antecipados pelo proponente ou decorrentes de factores independentes da sua vontade.

O contrato será adjudicado pelo Minister for Community, Rural and Gaeltacht Affairs. Todos os pagamentos realizados no âmbito do contrato serão efectuados em euros e sujeitos à recepção, pela autoridade adjudicante, de pedidos devidamente documentados, acompanhados da certificação das contas da transportadora, nos termos do contrato.

7.   Duração, alteração e resolução do contrato: O contrato tem uma duração de três anos, com início em 1.8.2005 e termo em 31.7.2008, o mais tardar. Se necessário, será lançado novo concurso antes de 31.7.2008. A alteração ou resolução do contrato satisfarão as condições contratuais. Só serão permitidas alterações ao serviço com o acordo da autoridade adjudicante.

8.   Sanções em caso de incumprimento do contrato por parte da transportadora: Em caso de força maior ou de cancelamento de um voo por razões directamente imputáveis à transportadora, a compensação a pagar terá apenas em conta os custos, caso existam, efectivamente registados pela transportadora na resolução dos problemas causados aos passageiros pela não realização dos voos. A autoridade adjudicante reserva-se o direito de proceder à notificação da resolução do contrato se, no que diz respeito à adequação dos serviços fornecidos pela transportadora e, em particular, ao número de voos cancelados por razões directamente imputáveis à transportadora, considerar que as normas impostas pelas obrigações de serviço público não estão a ser cumpridas satisfatoriamente.

9.   Prazo para apresentação das propostas: Um mês a contar da data de publicação da presente comunicação no Jornal Oficial da União Europeia.

10.   Processo de candidatura: As propostas devem ser enviadas para o endereço mencionado no ponto 5, antes das 12:00 horas (hora local) do dia indicado no ponto 9 e conter a menção «EASP Tender».

11.   Validade do concurso: Em conformidade com o n.o 1, alínea d), do artigo 4.o do Regulamento (CEE) n.o 2408/92, a validade do presente concurso fica sujeita à condição de nenhuma transportadora comunitária apresentar, antes de 1.7.2005, um plano de exploração da ligação em questão a partir de 1.8.2005 ou antes dessa data, em conformidade com as obrigações de serviço público impostas, tal como alteradas, sem receber qualquer compensação financeira.

12.   Leis sobre a liberdade de informação (Freedom of Information Act) de 1997 e 2003: O Department of Community, Rural and Gaeltacht Affairs compromete-se a envidar todos os esforços para manter a confidencialidade das informações fornecidas pelos proponentes, nos limites das suas obrigações legais, incluindo as leis sobre a liberdade de informação (Freedom of Information — FOI) de 1997 e 2003. Caso considerem que as informações por si fornecidas não devem ser divulgadas, por serem comercialmente sensíveis, os proponentes devem, quando do seu fornecimento, identificar tais informações e especificar as razões que lhe estão subjacentes. Antes de tomar uma decisão sobre a divulgação dessas informações, nos termos da lei sobre a liberdade de informação, o Department of Community, Rural and Gaeltacht Affairs consultará os proponentes sobre tais informações sensíveis. Se considerarem que nenhuma das informações por si fornecidas é comercialmente sensível, os proponentes devem apresentar uma declaração para o efeito, de modo a que possam ser divulgadas em resposta a um pedido no âmbito da lei sobre a liberdade de informação.

---