# Official Journal C 135/2007

| | ISSN 1725-2423 |
| --- | --- |
| Official Journal
  of the European Union | C 135 |
| | |
| English edition | Information and Notices | Volume 5019 June 2007 |

ISSN 1725-2423

Official Journal

of the European Union

C 135

English edition

Information and Notices

Volume 5019 June 2007

---

| Notice No | Contents | page |
| --- | --- | --- |
| | II   Information |
| | INFORMATION FROM EUROPEAN UNION INSTITUTIONS AND BODIES |
| | Commission |
| 2007/C 135/01 | Non-opposition to a notified concentration (Case COMP/M.4648 — Peter Döhle Schiffahrts-KG/GE Transportation Finance Inc./JV) (
  1
  ) | 1 |

Notice No

Contents

page

II   Information

INFORMATION FROM EUROPEAN UNION INSTITUTIONS AND BODIES

Commission

2007/C 135/01

Non-opposition to a notified concentration (Case COMP/M.4648 — Peter Döhle Schiffahrts-KG/GE Transportation Finance Inc./JV) (
  1
  )

1

1

| | IV   Notices |
| --- | --- |
| | NOTICES FROM EUROPEAN UNION INSTITUTIONS AND BODIES |
| | European Parliament |
| 2007/C 135/02 | Recruitment notice PE/106/S | 2 |
| | Commission |
| 2007/C 135/03 | Euro exchange rates | 3 |
| | NOTICES FROM MEMBER STATES |
| 2007/C 135/04 | List of organisations recognised on the basis of Council Directive 94/57/EC on common rules and standards for ship inspection and survey organisations and for relevant activities of maritime administrations | 4 |

IV   Notices

NOTICES FROM EUROPEAN UNION INSTITUTIONS AND BODIES

European Parliament

2007/C 135/02

Recruitment notice PE/106/S

2

Commission

2007/C 135/03

Euro exchange rates

3

NOTICES FROM MEMBER STATES

2007/C 135/04

List of organisations recognised on the basis of Council Directive 94/57/EC on common rules and standards for ship inspection and survey organisations and for relevant activities of maritime administrations

4

| | V   Announcements |
| --- | --- |
| | ADMINISTRATIVE PROCEDURES |
| | Commission |
| 2007/C 135/05 | Calls for proposals under the Cooperation and Capacities work programmes of the 7th EC Framework Programme for Research, Technological Development and Demonstration Activities | 5 |
| | PROCEDURES RELATING TO THE IMPLEMENTATION OF THE COMPETITION POLICY |
| | Commission |
| 2007/C 135/06 | State aid — Denmark — State aid No C 5/07 (ex N 469/05) — Alleviation of information obligations imposed on maritime companies entered into the Danish tonnage tax regime — Invitation to submit comments pursuant to Article 88(2) of the EC Treaty (
  1
  ) | 6 |
| 2007/C 135/07 | Prior notification of a concentration (Case COMP/M.4646 — AXA/Monte dei Paschi/JV) — Candidate case for simplified procedure (
  1
  ) | 20 |
| 2007/C 135/08 | Prior notification of a concentration (Case COMP/M.4721 — AIG Capital Partners/Bulgarian Telecommunications Company) — Candidate case for simplified procedure (
  1
  ) | 21 |
| | OTHER ACTS |
| | Commission |
| 2007/C 135/09 | Publication of an application pursuant to Article 6(2) of Council Regulation (EC) No 510/2006 on the protection of geographical indications and designations of origin for agricultural products and foodstuffs | 22 |
| 2007/C 135/10 | Publication of an application pursuant to Article 6(2) of Council Regulation (EC) No 510/2006 on the protection of geographical indications and designations of origin for agricultural products and foodstuffs | 25 |
| 2007/C 135/11 | Publication of an application pursuant to Article 6(2) of Council Regulation (EC) No 510/2006 on the protection of geographical indications and designations of origin for agricultural products and foodstuffs | 27 |
| 2007/C 135/12 | Publication of an application pursuant to Article 6(2) of Council Regulation (EC) No 510/2006 on the protection of geographical indications and designations of origin for agricultural products and foodstuffs | 29 |

V   Announcements

ADMINISTRATIVE PROCEDURES

Commission

2007/C 135/05

Calls for proposals under the Cooperation and Capacities work programmes of the 7th EC Framework Programme for Research, Technological Development and Demonstration Activities

5

PROCEDURES RELATING TO THE IMPLEMENTATION OF THE COMPETITION POLICY

Commission

2007/C 135/06

State aid — Denmark — State aid No C 5/07 (ex N 469/05) — Alleviation of information obligations imposed on maritime companies entered into the Danish tonnage tax regime — Invitation to submit comments pursuant to Article 88(2) of the EC Treaty (
  1
  )

1

6

2007/C 135/07

Prior notification of a concentration (Case COMP/M.4646 — AXA/Monte dei Paschi/JV) — Candidate case for simplified procedure (
  1
  )

1

20

2007/C 135/08

Prior notification of a concentration (Case COMP/M.4721 — AIG Capital Partners/Bulgarian Telecommunications Company) — Candidate case for simplified procedure (
  1
  )

1

21

OTHER ACTS

Commission

2007/C 135/09

Publication of an application pursuant to Article 6(2) of Council Regulation (EC) No 510/2006 on the protection of geographical indications and designations of origin for agricultural products and foodstuffs

22

2007/C 135/10

Publication of an application pursuant to Article 6(2) of Council Regulation (EC) No 510/2006 on the protection of geographical indications and designations of origin for agricultural products and foodstuffs

25

2007/C 135/11

Publication of an application pursuant to Article 6(2) of Council Regulation (EC) No 510/2006 on the protection of geographical indications and designations of origin for agricultural products and foodstuffs

27

2007/C 135/12

Publication of an application pursuant to Article 6(2) of Council Regulation (EC) No 510/2006 on the protection of geographical indications and designations of origin for agricultural products and foodstuffs

29

| | |
| --- | --- |
| | (1)   Text with EEA relevance |

---

(1)   Text with EEA relevance

1

| EN | |
| --- | --- |

EN

---

II Information

INFORMATION FROM EUROPEAN UNION INSTITUTIONS AND BODIES

Commission

| 19.6.2007 | EN | Official Journal of the European Union | C 135/1 |
| --- | --- | --- | --- |

19.6.2007

EN

Official Journal of the European Union

C 135/1

---

Non-opposition to a notified concentration

(Case COMP/M.4648 — Peter Döhle Schiffahrts-KG/GE Transportation Finance Inc./JV)

(Text with EEA relevance)

(2007/C 135/01)

On 7 June 2007, the Commission decided not to oppose the above notified concentration and to declare it compatible with the common market. This decision is based on Article 6(1)(b) of Council Regulation (EC) No 139/2004. The full text of the decision is available only in English and will be made public after it is cleared of any business secrets it may contain. It will be available:

| — | from the Europa competition website (http://ec.europa.eu/comm/competition/mergers/cases/). This website provides various facilities to help locate individual merger decisions, including company, case number, date and sectoral indexes, |
| --- | --- |

—

from the Europa competition website (http://ec.europa.eu/comm/competition/mergers/cases/). This website provides various facilities to help locate individual merger decisions, including company, case number, date and sectoral indexes,

| — | in electronic form on the EUR-Lex website under document number 32007M4648. EUR-Lex is the on-line access to European law. (http://eur-lex.europa.eu) |
| --- | --- |

—

in electronic form on the EUR-Lex website under document number 32007M4648. EUR-Lex is the on-line access to European law. (http://eur-lex.europa.eu)

---

IV Notices

NOTICES FROM EUROPEAN UNION INSTITUTIONS AND BODIES

European Parliament

| 19.6.2007 | EN | Official Journal of the European Union | C 135/2 |
| --- | --- | --- | --- |

19.6.2007

EN

Official Journal of the European Union

C 135/2

---

Recruitment notice PE/106/S

(2007/C 135/02)

The European Parliament is organising the following selection procedure:

PE/106/S — Temporary staff member — Administrators (AD5) specialising in research in the field of information and communications technologies (ICTs).

This selection procedure requires a level of education which corresponds to completed university studies of at least three years attested by a diploma relevant to the job description.

No professional experience is required.

This recruitment notice is being published in English and French only. The full text can be found in Official Journal C 135 A in those two languages.

---

Commission

| 19.6.2007 | EN | Official Journal of the European Union | C 135/3 |
| --- | --- | --- | --- |

19.6.2007

EN

Official Journal of the European Union

C 135/3

---

Euro exchange rates (1)

18 June 2007

(2007/C 135/03)

1 euro=

| | Currency | Exchange rate |
| --- | --- | --- |
| USD | US dollar | 1,3404 |
| JPY | Japanese yen | 165,46 |
| DKK | Danish krone | 7,4440 |
| GBP | Pound sterling | 0,67630 |
| SEK | Swedish krona | 9,4345 |
| CHF | Swiss franc | 1,6620 |
| ISK | Iceland króna | 83,41 |
| NOK | Norwegian krone | 8,0750 |
| BGN | Bulgarian lev | 1,9558 |
| CYP | Cyprus pound | 0,5836 |
| CZK | Czech koruna | 28,599 |
| EEK | Estonian kroon | 15,6466 |
| HUF | Hungarian forint | 250,20 |
| LTL | Lithuanian litas | 3,4528 |
| LVL | Latvian lats | 0,6963 |
| MTL | Maltese lira | 0,4293 |
| PLN | Polish zloty | 3,8011 |
| RON | Romanian leu | 3,2140 |
| SKK | Slovak koruna | 33,892 |
| TRY | Turkish lira | 1,7478 |
| AUD | Australian dollar | 1,5931 |
| CAD | Canadian dollar | 1,4373 |
| HKD | Hong Kong dollar | 10,4793 |
| NZD | New Zealand dollar | 1,7768 |
| SGD | Singapore dollar | 2,0605 |
| KRW | South Korean won | 1 244,43 |
| ZAR | South African rand | 9,5350 |
| CNY | Chinese yuan renminbi | 10,2290 |
| HRK | Croatian kuna | 7,3417 |
| IDR | Indonesian rupiah | 11 929,56 |
| MYR | Malaysian ringgit | 4,5875 |
| PHP | Philippine peso | 61,484 |
| RUB | Russian rouble | 34,7820 |
| THB | Thai baht | 43,620 |

Currency

Exchange rate

USD

US dollar

1,3404

JPY

Japanese yen

165,46

DKK

Danish krone

7,4440

GBP

Pound sterling

0,67630

SEK

Swedish krona

9,4345

CHF

Swiss franc

1,6620

ISK

Iceland króna

83,41

NOK

Norwegian krone

8,0750

BGN

Bulgarian lev

1,9558

CYP

Cyprus pound

0,5836

CZK

Czech koruna

28,599

EEK

Estonian kroon

15,6466

HUF

Hungarian forint

250,20

LTL

Lithuanian litas

3,4528

LVL

Latvian lats

0,6963

MTL

Maltese lira

0,4293

PLN

Polish zloty

3,8011

RON

Romanian leu

3,2140

SKK

Slovak koruna

33,892

TRY

Turkish lira

1,7478

AUD

Australian dollar

1,5931

CAD

Canadian dollar

1,4373

HKD

Hong Kong dollar

10,4793

NZD

New Zealand dollar

1,7768

SGD

Singapore dollar

2,0605

KRW

South Korean won

1 244,43

ZAR

South African rand

9,5350

CNY

Chinese yuan renminbi

10,2290

HRK

Croatian kuna

7,3417

IDR

Indonesian rupiah

11 929,56

MYR

Malaysian ringgit

4,5875

PHP

Philippine peso

61,484

RUB

Russian rouble

34,7820

THB

Thai baht

43,620

---

(1)

Source: reference exchange rate published by the ECB.

---

NOTICES FROM MEMBER STATES

| 19.6.2007 | EN | Official Journal of the European Union | C 135/4 |
| --- | --- | --- | --- |

19.6.2007

EN

Official Journal of the European Union

C 135/4

---

List of organisations recognised on the basis of Council Directive 94/57/EC on common rules and standards for ship inspection and survey organisations and for relevant activities of maritime administrations

(2007/C 135/04)

| — | American Bureau of Shipping (ABS) |
| --- | --- |

—

American Bureau of Shipping (ABS)

| — | Bureau Veritas (BV) |
| --- | --- |

—

Bureau Veritas (BV)

| — | China Classification Society (CCS) |
| --- | --- |

—

China Classification Society (CCS)

| — | Det Norske Veritas (DNV) |
| --- | --- |

—

Det Norske Veritas (DNV)

| — | Germanischer Lloyd (GL) |
| --- | --- |

—

Germanischer Lloyd (GL)

| — | Korean Register of Shipping (KR) |
| --- | --- |

—

Korean Register of Shipping (KR)

| — | Lloyd's Register of Shipping (LR) |
| --- | --- |

—

Lloyd's Register of Shipping (LR)

| — | Nippon Kaiji Kyokai (NK) |
| --- | --- |

—

Nippon Kaiji Kyokai (NK)

| — | Registro Italiano Navale (RINA) |
| --- | --- |

—

Registro Italiano Navale (RINA)

| — | Russian Maritime Register of Shipping (RS) |
| --- | --- |

—

Russian Maritime Register of Shipping (RS)

| — | Hellenic Register of Shipping (HRS) (1)
   (2) |
| --- | --- |

—

Hellenic Register of Shipping (HRS) (1)
   (2)

| — | Registro Internacional Naval, SA (RINAVE) (3) |
| --- | --- |

—

Registro Internacional Naval, SA (RINAVE) (3)

| — | Polish Register of Shipping (PRS) (4) |
| --- | --- |

—

Polish Register of Shipping (PRS) (4)

---

(1)  Commission Decision 2005/623/EC OJ L 219, 24.8.2005. p. 43. Community recognition with effect for Greece and Cyprus and valid for a period of three years as from the date of adoption of this Decision.

(2)  Commission Decision 2006/382/EC OJ L 151, 6.6.2006. p. 31. Community recognition with effects for Malta and valid until 3 August 2008.

(3)  Commission Decision 2005/311/EC OJ L 99, 19.4.2005. p. 15. Community recognition with effects for Portugal and valid for a period of three years as from the date of adoption of this Decision.

(4)  Commission Decision 2006/660/EC OJ L 272, 3.10.2006. p. 17. Community recognition with effects for Czech Republic, Cyprus, Lithuania, Malta and the Slovak Republic. and valid for a period of three years as from the date of adoption of this Decision.

---

V Announcements

ADMINISTRATIVE PROCEDURES

Commission

| 19.6.2007 | EN | Official Journal of the European Union | C 135/5 |
| --- | --- | --- | --- |

19.6.2007

EN

Official Journal of the European Union

C 135/5

---

Calls for proposals under the Cooperation and Capacities work programmes of the 7th EC Framework Programme for Research, Technological Development and Demonstration Activities

(2007/C 135/05)

Notice is hereby given of the launch of calls for proposals under the Cooperation and Capacities work programmes of the 7th Framework Programme of the European Community for Research, Technological Development and Demonstration Activities (2007 to 2013).

Proposals are invited for the following calls. Call deadlines and budgets are given in the call texts, which are published on the CORDIS website.

Cooperation Specific Programme:

Theme: Health.

Call Identifier: FP7-HEALTH-2007-B

Capacities Specific Programme:

Part: Research Infrastructures

Call Identifier: FP7-INFRASTRUCTURES-2007-2

These calls for proposals relate to the work programmes adopted by Commission Decisions C(2007) 2460 of 11 June 2007 and C(2007) 2464 of 13 June 2007.

Information on the modalities of the calls, the work programmes, and the guidance for applicants on how to submit proposals is available through the CORDIS website:

http://cordis.europa.eu/fp7/calls/

---

PROCEDURES RELATING TO THE IMPLEMENTATION OF THE COMPETITION POLICY

Commission

| 19.6.2007 | EN | Official Journal of the European Union | C 135/6 |
| --- | --- | --- | --- |

19.6.2007

EN

Official Journal of the European Union

C 135/6

---

STATE AID — DENMARK

State aid No C 5/07 (ex N 469/05) — Alleviation of information obligations imposed on maritime companies entered into the Danish tonnage tax regime

Invitation to submit comments pursuant to Article 88(2) of the EC Treaty

(Text with EEA relevance)

(2007/C 135/06)

By means of the letter dated 7 February 2007 reproduced in the authentic language on the pages following this summary, the Commission notified the Kingdom of Denmark its decision to initiate the procedure laid down in Article 88(2) of the EC Treaty concerning the above-mentioned aid.

Interested parties may submit their comments within one month of the date of publication of this summary and the following letter, to:

| European Commission |
| --- |
| Directorate-General for Energy and Transport |
| Directorate A — Unit 4 |
| B-1049 Brussels |
| Fax No: (32-2) 296 41 04 |

European Commission

Directorate-General for Energy and Transport

Directorate A — Unit 4

B-1049 Brussels

Fax No: (32-2) 296 41 04

These comments will be communicated to the Kingdom of Denmark. Confidential treatment of the identity of the interested party submitting the comments may be requested in writing, stating the reasons for the request.

SUMMARY

1.   PROCEDURE

| 1. | By letter of 13 September 2005 (1), Denmark notified the Commission of an amendment to the Danish tonnage tax scheme. This scheme was initially authorised by decision of 12 March 2002 (2) (case N 563/2001). |
| --- | --- |

1.

By letter of 13 September 2005 (1), Denmark notified the Commission of an amendment to the Danish tonnage tax scheme. This scheme was initially authorised by decision of 12 March 2002 (2) (case N 563/2001).

| 2. | This amendment has been registered as notified aid under N 469/05. The notified amendment was introduced by Law No 408 of 1 June 2005. |
| --- | --- |

2.

This amendment has been registered as notified aid under N 469/05. The notified amendment was introduced by Law No 408 of 1 June 2005.

| 3. | By letters of 28 October 2005, 19 May and 29 August 2006 (3), the Commission requested the Danish authorities to provide further information, which was transmitted in their replies of 22 November 2005 and 30 June 2006 (4). |
| --- | --- |

3.

By letters of 28 October 2005, 19 May and 29 August 2006 (3), the Commission requested the Danish authorities to provide further information, which was transmitted in their replies of 22 November 2005 and 30 June 2006 (4).

2.   DESCRIPTION OF THE MEASURE

2.1.   Title

| 4. | Alleviation of information obligations imposed on maritime companies entered into the tonnage tax regime |
| --- | --- |

4.

Alleviation of information obligations imposed on maritime companies entered into the tonnage tax regime

2.2.   Description of the notified measures

| 5. | Law Nb 408 of 1 June 2005 exempts Danish maritime companies taxed under the Danish tonnage tax (5) from their obligation to provide the fiscal authorities with all necessary information on their financial transactions with foreign companies belonging to the same group. |
| --- | --- |

5.

Law Nb 408 of 1 June 2005 exempts Danish maritime companies taxed under the Danish tonnage tax (5) from their obligation to provide the fiscal authorities with all necessary information on their financial transactions with foreign companies belonging to the same group.

| 6. | In such a case, the verification of commercial transactions between two companies belonging to the same group is made on the basis of the arm length's principle. This principle consists of verifying the consistency of the prices in the transactions between affiliates belonging to a same company group with market prices. Such a verification is due under both:






  — | the Transfer Pricing disciplines that OECD countries are invited to implement to avoid tax evasion through the commercial transactions between entities that are affiliates within a same group and that are taxed in two different countries (6); |
| --- | --- | --- |

6.

In such a case, the verification of commercial transactions between two companies belonging to the same group is made on the basis of the arm length's principle. This principle consists of verifying the consistency of the prices in the transactions between affiliates belonging to a same company group with market prices. Such a verification is due under both:

—

the Transfer Pricing disciplines that OECD countries are invited to implement to avoid tax evasion through the commercial transactions between entities that are affiliates within a same group and that are taxed in two different countries (6);

| — | one of the ring-fencing measures (7) attached to the regime. The ring fence measure in question is specified in Section 2.11.1 of the aforementioned decision of 12 March 2002 under the title ‘arm length's principle’ and consists of checking commercial transactions between a tonnage tax company and its affiliates. |
| --- | --- |

—

one of the ring-fencing measures (7) attached to the regime. The ring fence measure in question is specified in Section 2.11.1 of the aforementioned decision of 12 March 2002 under the title ‘arm length's principle’ and consists of checking commercial transactions between a tonnage tax company and its affiliates.

| 7. | The information obligation mentioned in Point 4 above, and from which Danish maritime companies taxed under the Danish tonnage tax would be exempted if the notified measures would be implemented, is not only specific to companies under tonnage tax. It aims in a fiscal system at allowing fiscal authorities to check that one of two companies belonging to the same company group but that are subject to two different corporation tax regimes could not play on transfer prices for the purpose of transferring the bulk of its benefits to the other company benefiting from the most advantageous regime. This information is therefore essential for checking transfer prices within a group of companies, under both transfer pricing disciplines (where the transactions are cross-border) and the ring fence obligation (regardless of whether or not transactions are cross-border), which is specific to the tonnage tax regime. |
| --- | --- |

7.

The information obligation mentioned in Point 4 above, and from which Danish maritime companies taxed under the Danish tonnage tax would be exempted if the notified measures would be implemented, is not only specific to companies under tonnage tax. It aims in a fiscal system at allowing fiscal authorities to check that one of two companies belonging to the same company group but that are subject to two different corporation tax regimes could not play on transfer prices for the purpose of transferring the bulk of its benefits to the other company benefiting from the most advantageous regime. This information is therefore essential for checking transfer prices within a group of companies, under both transfer pricing disciplines (where the transactions are cross-border) and the ring fence obligation (regardless of whether or not transactions are cross-border), which is specific to the tonnage tax regime.

| 8. | The Danish authorities are of the view that, where one of these two companies is a Danish maritime transport company taxed under the Danish tonnage tax and where the second company is a foreign-based affiliate (sister, daughter or mother company), this Danish company has no interest in exporting its benefits to its foreign affiliates by manipulating transfer prices. Therefore, where one of the two affiliated companies is taxed under the Danish tonnage tax scheme and the other one is taxed in another country, the verification by the Danish fiscal authorities of possible abuses through transfer prices does not serve, according to the Danish authorities, the interest of the Danish treasury. Theses checks are considered by the Danish authorities to be only in the interest of other Member States and of third countries. |
| --- | --- |

8.

The Danish authorities are of the view that, where one of these two companies is a Danish maritime transport company taxed under the Danish tonnage tax and where the second company is a foreign-based affiliate (sister, daughter or mother company), this Danish company has no interest in exporting its benefits to its foreign affiliates by manipulating transfer prices. Therefore, where one of the two affiliated companies is taxed under the Danish tonnage tax scheme and the other one is taxed in another country, the verification by the Danish fiscal authorities of possible abuses through transfer prices does not serve, according to the Danish authorities, the interest of the Danish treasury. Theses checks are considered by the Danish authorities to be only in the interest of other Member States and of third countries.

2.3.   Description of the existing regime

| 9. | The tonnage tax regime is described in the aforementioned Commission decision of 12 March 2002 on Case N 563/2001. Its main features are recalled hereafter. |
| --- | --- |

9.

The tonnage tax regime is described in the aforementioned Commission decision of 12 March 2002 on Case N 563/2001. Its main features are recalled hereafter.

| 10. | The income pertaining to all eligible operations and taxable under the tonnage tax scheme is a lump sum corresponding to the sum of fixed amounts determined for each vessel by reference to its tonnage, regardless of the real profit made by the shipping company, as follows:






  Up to 1 000 NT | DKK 7 (~ EUR 0,90) per 100 NT per day |
| --- | --- | --- |
| 1 001 — 10 000 NT | DKK 5 (~ EUR 0,70) per 100 NT per day |
| 10 001 — 25 000 NT | DKK 3 (~ EUR 0,40) per 100 NT per day |
| >25 000 NT | DKK 2 (~ EUR 0,30) per 100 NT per day |

10.

The income pertaining to all eligible operations and taxable under the tonnage tax scheme is a lump sum corresponding to the sum of fixed amounts determined for each vessel by reference to its tonnage, regardless of the real profit made by the shipping company, as follows:

Up to 1 000 NT

DKK 7 (~ EUR 0,90) per 100 NT per day

1 001 — 10 000 NT

DKK 5 (~ EUR 0,70) per 100 NT per day

10 001 — 25 000 NT

DKK 3 (~ EUR 0,40) per 100 NT per day

>25 000 NT

DKK 2 (~ EUR 0,30) per 100 NT per day

| 11. | The income calculated in this manner is taxed at the ordinary rate of the corporation tax. For each vessel subject to the tonnage tax, the taxable income is calculated by reference to its net tonnage as follows, per 100 net tons (NT) and per 24-hour period started, irrespective of whether the vessel is operational or not. |
| --- | --- |

11.

The income calculated in this manner is taxed at the ordinary rate of the corporation tax. For each vessel subject to the tonnage tax, the taxable income is calculated by reference to its net tonnage as follows, per 100 net tons (NT) and per 24-hour period started, irrespective of whether the vessel is operational or not.

| 12. | Implemented since 1 January 2002, this regime is open to companies that are tax-liable in Denmark (those having a fixed place of operation in Denmark) and that provide maritime transport services. The scheme is also open to foreign companies that become registered in Denmark by moving their administrative base thereto. Only revenue derived from shipping transport operations can fall under the scheme. |
| --- | --- |

12.

Implemented since 1 January 2002, this regime is open to companies that are tax-liable in Denmark (those having a fixed place of operation in Denmark) and that provide maritime transport services. The scheme is also open to foreign companies that become registered in Denmark by moving their administrative base thereto. Only revenue derived from shipping transport operations can fall under the scheme.

| 13. | Shipping companies are free to opt for the regime or not. The choice is to be made no later than the submission of the tax return in respect of the year in which tonnage taxation is be made use of for the first time. The decision whether to choose or to opt out of tonnage taxation is binding for a period of 10 years. Within Denmark, shipping companies belonging to a same company group have to make the same choice with regard to the option for the tonnage tax scheme. When a maritime company opts for the tonnage tax regime, all its vessels and its operations that meet the conditions fall under this fiscal regime. |
| --- | --- |

13.

Shipping companies are free to opt for the regime or not. The choice is to be made no later than the submission of the tax return in respect of the year in which tonnage taxation is be made use of for the first time. The decision whether to choose or to opt out of tonnage taxation is binding for a period of 10 years. Within Denmark, shipping companies belonging to a same company group have to make the same choice with regard to the option for the tonnage tax scheme. When a maritime company opts for the tonnage tax regime, all its vessels and its operations that meet the conditions fall under this fiscal regime.

2.4.   Duration

| 14. | By letter of 5 April 2006, the Danish authorities committed themselves to re-notifying within ten years the notified measure on the alleviation of the information obligation for shipping companies covered by the Danish tonnage tax. The notified measure is thus deemed to expire at the end of 2015. |
| --- | --- |

14.

By letter of 5 April 2006, the Danish authorities committed themselves to re-notifying within ten years the notified measure on the alleviation of the information obligation for shipping companies covered by the Danish tonnage tax. The notified measure is thus deemed to expire at the end of 2015.

2.5.   Budget

| 15. | This modification regime has no budgetary impact on the existing regime. Individual aids will not be modified by the amendment envisaged. |
| --- | --- |

15.

This modification regime has no budgetary impact on the existing regime. Individual aids will not be modified by the amendment envisaged.

2.6.   Other State aid schemes applicable in the maritime transport in Denmark

| 16. | As far as the Commission is aware of, Denmark applies at present only one other scheme in favour of maritime transport operators, in addition to the tonnage tax regime: that exempting ship-owners from the payment of the income tax and social contributions for their seafarers working on board eligible vessels (8). |
| --- | --- |

16.

As far as the Commission is aware of, Denmark applies at present only one other scheme in favour of maritime transport operators, in addition to the tonnage tax regime: that exempting ship-owners from the payment of the income tax and social contributions for their seafarers working on board eligible vessels (8).

2.7.   Position of the Danish authorities

| 17. | The Danish authorities are of the view that, if a multinational company were to be tempted to evade corporation tax through commercial transactions between a Danish affiliate under tonnage tax and one of its non Danish affiliates, such a tax evasion would be to the detriment of the other country concerned and not to the detriment of Denmark. |
| --- | --- |

17.

The Danish authorities are of the view that, if a multinational company were to be tempted to evade corporation tax through commercial transactions between a Danish affiliate under tonnage tax and one of its non Danish affiliates, such a tax evasion would be to the detriment of the other country concerned and not to the detriment of Denmark.

| 18. | It is therefore not in the interest of the Danish fiscal authorities to maintain a systematic surveillance of transactions between companies under the Danish tonnage tax and their possible foreign affiliates, since such a surveillance would not lead to the recovery of any additional revenues for the Danish treasury. This is why Denmark proposed to relieve companies under the Danish tonnage tax from administrative burdens that they see as unnecessary from their own perspective. |
| --- | --- |

18.

It is therefore not in the interest of the Danish fiscal authorities to maintain a systematic surveillance of transactions between companies under the Danish tonnage tax and their possible foreign affiliates, since such a surveillance would not lead to the recovery of any additional revenues for the Danish treasury. This is why Denmark proposed to relieve companies under the Danish tonnage tax from administrative burdens that they see as unnecessary from their own perspective.

| 19. | In light of the above considerations, the Danish authorities seem to be implicitly of the view that the responsibility of checking possible tax evasion from any company established in a foreign country to a Danish-based company under the Danish tonnage tax falls upon the fiscal authorities of this foreign country. This assumption implies that the fiscal authorities of this foreign country, be it a Member State or a third country, should have transfer pricing rules in its fiscal legislation and that they should implement such rules in an effective manner, in particular to transactions with companies benefiting from tonnage tax in Denmark. |
| --- | --- |

19.

In light of the above considerations, the Danish authorities seem to be implicitly of the view that the responsibility of checking possible tax evasion from any company established in a foreign country to a Danish-based company under the Danish tonnage tax falls upon the fiscal authorities of this foreign country. This assumption implies that the fiscal authorities of this foreign country, be it a Member State or a third country, should have transfer pricing rules in its fiscal legislation and that they should implement such rules in an effective manner, in particular to transactions with companies benefiting from tonnage tax in Denmark.

3.   PRELIMINARY ASSESSMENT OF THE EXISTENCE OF AN AID

| 20. | It will make no sense to determine whether the notified measures alone constitute State aid within the sense of Article 87(1) EC, since the latter have to be examined in conjunction with the entire tonnage tax regime. The Commission should thus examine the entire tonnage tax regime in the form in which it would be if the notified measures would have been implemented. |
| --- | --- |

20.

It will make no sense to determine whether the notified measures alone constitute State aid within the sense of Article 87(1) EC, since the latter have to be examined in conjunction with the entire tonnage tax regime. The Commission should thus examine the entire tonnage tax regime in the form in which it would be if the notified measures would have been implemented.

| 21. | The Commission considers at this stage of the analysis that the notified measures does not alter the aid character of the tonnage tax regime. |
| --- | --- |

21.

The Commission considers at this stage of the analysis that the notified measures does not alter the aid character of the tonnage tax regime.

| 22. | The main issue at stake is then to determine whether the envisaged measures would modify the assessment made in the aforementioned Commission decision of 12 March 2002 regarding the overall compatibility of the regime with the common market. |
| --- | --- |

22.

The main issue at stake is then to determine whether the envisaged measures would modify the assessment made in the aforementioned Commission decision of 12 March 2002 regarding the overall compatibility of the regime with the common market.

4.   DOUBTS ABOUT THE COMPATIBILITY OF THE MEASURE WITH THE COMMON MARKET

4.1.   Ring-fencing measure concerned by the notified measures

| 23. | One of the main conditions attached to the compatibility of tonnage tax regimes with the common market is the existence of a series of ring-fencing measures intended to ensure that no activities other than maritime transport, in the Member State in question, or in any other Member State or third country, would indirectly benefit from the regime. Indeed the possibility of granting a tonnage tax is clearly in the Maritime Guidelines applicable (9) to certain maritime activities and in deed these Guidelines apply only to maritime transport. Should the tonnage tax regime as amended potentially result in non-maritime activities benefiting from the tonnage tax, the compatibility of the regime is called into question as also further detailed below. |
| --- | --- |

23.

One of the main conditions attached to the compatibility of tonnage tax regimes with the common market is the existence of a series of ring-fencing measures intended to ensure that no activities other than maritime transport, in the Member State in question, or in any other Member State or third country, would indirectly benefit from the regime. Indeed the possibility of granting a tonnage tax is clearly in the Maritime Guidelines applicable (9) to certain maritime activities and in deed these Guidelines apply only to maritime transport. Should the tonnage tax regime as amended potentially result in non-maritime activities benefiting from the tonnage tax, the compatibility of the regime is called into question as also further detailed below.

| 24. | The ring-fencing measures attached to the Danish tonnage tax regime are described in Section 2.11 of the aforementioned Commission Decision of 12 March 2002. |
| --- | --- |

24.

The ring-fencing measures attached to the Danish tonnage tax regime are described in Section 2.11 of the aforementioned Commission Decision of 12 March 2002.

| 25. | One of the main ring-fencing measures is the verification — on the basis of the arm's length principle — of commercial transactions between companies under tonnage tax and their possible affiliates (or the part of the companies in question which is subjected to the normal corporation tax), be these affiliates national or foreign enterprises. It is worth recalling that there are other kinds of ring-fencing measures concerning ‘thick capitalization’ (10) or the apportioning of costs and revenues where one part of the activities of the company is taxed under the tonnage tax scheme and the remainder is taxed under the normal Corporation tax. |
| --- | --- |

25.

One of the main ring-fencing measures is the verification — on the basis of the arm's length principle — of commercial transactions between companies under tonnage tax and their possible affiliates (or the part of the companies in question which is subjected to the normal corporation tax), be these affiliates national or foreign enterprises. It is worth recalling that there are other kinds of ring-fencing measures concerning ‘thick capitalization’ (10) or the apportioning of costs and revenues where one part of the activities of the company is taxed under the tonnage tax scheme and the remainder is taxed under the normal Corporation tax.

| 26. | All the tonnage tax regimes approved by the Commission over the last five years (11) provide for ring-fencing measures including that concerned by the notified measures, that is to say the verification of transactions between tonnage tax entities and non tonnage tax ones. |
| --- | --- |

26.

All the tonnage tax regimes approved by the Commission over the last five years (11) provide for ring-fencing measures including that concerned by the notified measures, that is to say the verification of transactions between tonnage tax entities and non tonnage tax ones.

| 27. | Tonnage tax regimes have to be ring-fenced to avoid spill-over effects on economic activities that do not constitute maritime transport. To that end, the Commission usually requests from Member States a series of ring fencing measure such as:






  — | the verification of commercial transactions across the ring fence, based on the arm length's principle; |
| --- | --- | --- |

27.

Tonnage tax regimes have to be ring-fenced to avoid spill-over effects on economic activities that do not constitute maritime transport. To that end, the Commission usually requests from Member States a series of ring fencing measure such as:

—

the verification of commercial transactions across the ring fence, based on the arm length's principle;

| — | rules on the fair sharing of the cost of capital expenditure between eligible and non eligible activities; |
| --- | --- |

—

rules on the fair sharing of the cost of capital expenditure between eligible and non eligible activities;

| — | rules on the fair allocation of revenues between eligible and non eligible activities; |
| --- | --- |

—

rules on the fair allocation of revenues between eligible and non eligible activities;

| — | the all-or-nothing option for maritime groups (‘all eligible entities of the group shall opt for the tonnage tax where at least one of them does’). |
| --- | --- |

—

the all-or-nothing option for maritime groups (‘all eligible entities of the group shall opt for the tonnage tax where at least one of them does’).

| 28. | Such measures are destined, amongst others, to prevent tax evasion in favour of activities not related to maritime transport. The implementation of these measures is important in the assessment of the compatibility of a tonnage scheme with the common market since they help to ensure that activities not covered by the Community Guidelines on State aid to maritime transport do not unduly benefit from the regime. The ring-fencing measures as such are to be considered as an integral part of a tonnage tax regime. |
| --- | --- |

28.

Such measures are destined, amongst others, to prevent tax evasion in favour of activities not related to maritime transport. The implementation of these measures is important in the assessment of the compatibility of a tonnage scheme with the common market since they help to ensure that activities not covered by the Community Guidelines on State aid to maritime transport do not unduly benefit from the regime. The ring-fencing measures as such are to be considered as an integral part of a tonnage tax regime.

| 29. | In particular, the tonnage tax ring-fencing measure based on the arm's length principle is included in Commission decisions approving the tonnage tax schemes (see recital 26), including the one presently concerned, and ensures that only maritime transport activities delivered by companies tax-liable in Denmark can benefit from the Danish tonnage tax. |
| --- | --- |

29.

In particular, the tonnage tax ring-fencing measure based on the arm's length principle is included in Commission decisions approving the tonnage tax schemes (see recital 26), including the one presently concerned, and ensures that only maritime transport activities delivered by companies tax-liable in Denmark can benefit from the Danish tonnage tax.

4.2.   Alteration of the efficiency of the ring-fencing measure concerned

| 30. | It should be recalled that ring-fencing measures are crucial to ensuring the waterproofness of tonnage tax regimes. The Commission has requested such ring fence measures in all regimes approved over the past five years. |
| --- | --- |

30.

It should be recalled that ring-fencing measures are crucial to ensuring the waterproofness of tonnage tax regimes. The Commission has requested such ring fence measures in all regimes approved over the past five years.

| 31. | In particular, without an effective implementation of the ring-fencing measure concerning commercial transactions, sectors other than maritime transport, be it in the Member in question or in other countries, may benefit from the possibility to evade corporation tax through commercial transactions with an affiliate taxed under the tonnage tax regime of the Member State in question. |
| --- | --- |

31.

In particular, without an effective implementation of the ring-fencing measure concerning commercial transactions, sectors other than maritime transport, be it in the Member in question or in other countries, may benefit from the possibility to evade corporation tax through commercial transactions with an affiliate taxed under the tonnage tax regime of the Member State in question.

| 32. | The Commission understands that the Danish authorities intend to continue to verify — in application of the ring-fencing measure based on the arm's length principle — transactions between two affiliated companies, where one of them benefits from the Tonnage tax, as previously, but only where they are both tax-liable in Denmark. |
| --- | --- |

32.

The Commission understands that the Danish authorities intend to continue to verify — in application of the ring-fencing measure based on the arm's length principle — transactions between two affiliated companies, where one of them benefits from the Tonnage tax, as previously, but only where they are both tax-liable in Denmark.

| 33. | Consequently, while the verification of infra-national transactions with a company under the tonnage tax would remain under the supervision and responsibility of the Danish fiscal authorities, the verification of cross-border transactions between a tonnage tax company in Denmark and a foreign affiliate would be left to the responsibility of the foreign country concerned. |
| --- | --- |

33.

Consequently, while the verification of infra-national transactions with a company under the tonnage tax would remain under the supervision and responsibility of the Danish fiscal authorities, the verification of cross-border transactions between a tonnage tax company in Denmark and a foreign affiliate would be left to the responsibility of the foreign country concerned.

| 34. | However, the Commission has doubts, at this stage of the analysis, as to whether the initial tonnage tax regime, as modified by the notified measures, would remain compatible with the common market, since the notified measures may undermine the above mentioned ring-fencing measure. The latter is essential to the compatibility of the regime (12). |
| --- | --- |

34.

However, the Commission has doubts, at this stage of the analysis, as to whether the initial tonnage tax regime, as modified by the notified measures, would remain compatible with the common market, since the notified measures may undermine the above mentioned ring-fencing measure. The latter is essential to the compatibility of the regime (12).

| 35. | The Commission also fears that the notified measures would facilitate tax evasion in other Member States, committed by companies tax-liable in such Member States, since the Danish fiscal authorities would be less likely to detect fraudulent transactions between these companies and a tonnage tax affiliate in Denmark, if the Danish fiscal authorities were no longer systematically informed of commercial transactions between Danish tonnage tax companies and their foreign affiliates. |
| --- | --- |

35.

The Commission also fears that the notified measures would facilitate tax evasion in other Member States, committed by companies tax-liable in such Member States, since the Danish fiscal authorities would be less likely to detect fraudulent transactions between these companies and a tonnage tax affiliate in Denmark, if the Danish fiscal authorities were no longer systematically informed of commercial transactions between Danish tonnage tax companies and their foreign affiliates.

| 36. | Where ring-fencing measures prove ineffective or are likely to be ineffective, the Commission considers that the tonnage tax regime may, by benefiting activities which are not maritime transport, adversely affect trading conditions to an extent contrary to the common interest and that such a regime, under these circumstances, is thus incompatible with the common market. |
| --- | --- |

36.

Where ring-fencing measures prove ineffective or are likely to be ineffective, the Commission considers that the tonnage tax regime may, by benefiting activities which are not maritime transport, adversely affect trading conditions to an extent contrary to the common interest and that such a regime, under these circumstances, is thus incompatible with the common market.

| 37. | In the present case, the Commission fears that the alteration of the ring-fencing measure concerned by the notification will lead to a situation where activities tax-liable in other countries, thus not covered by the tonnage tax regime in Denmark will unduly benefit from the latter through unfairly priced transactions with Danish-based affiliates taxed under the Danish tonnage tax. |
| --- | --- |

37.

In the present case, the Commission fears that the alteration of the ring-fencing measure concerned by the notification will lead to a situation where activities tax-liable in other countries, thus not covered by the tonnage tax regime in Denmark will unduly benefit from the latter through unfairly priced transactions with Danish-based affiliates taxed under the Danish tonnage tax.

| 38. | Linked with the above and in addition the Commission would like to get the views from third parties from all Member States on the following issues. |
| --- | --- |

38.

Linked with the above and in addition the Commission would like to get the views from third parties from all Member States on the following issues.

| 39. | Firstly, it should be determined how Denmark could still ensure that, after the implementation of the notified measures, its fiscal authorities would remain able to detect any attempt of tax evasion on the part of foreign affiliates of maritime companies taxed under the Danish tonnage tax and inform the foreign country concerned by this attempt. If not, the Commission wonders whether foreign countries, including the Member States other than Denmark, should bear the burden of checking all cross-border transactions with companies taxed under the Danish tonnage tax (most of which are very likely to be Danish-based companies). |
| --- | --- |

39.

Firstly, it should be determined how Denmark could still ensure that, after the implementation of the notified measures, its fiscal authorities would remain able to detect any attempt of tax evasion on the part of foreign affiliates of maritime companies taxed under the Danish tonnage tax and inform the foreign country concerned by this attempt. If not, the Commission wonders whether foreign countries, including the Member States other than Denmark, should bear the burden of checking all cross-border transactions with companies taxed under the Danish tonnage tax (most of which are very likely to be Danish-based companies).

| 40. | Secondly, the Commission wonders whether the unequal treatment, in terms of information obligation, between beneficiaries having only national affiliates not eligible for tonnage tax and beneficiaries having only foreign affiliates, would also appear legitimate. In the light of the Matra jurisprudence (13), such an inequality of treatment may indeed also impact the compatibility of the regime. |
| --- | --- |

40.

Secondly, the Commission wonders whether the unequal treatment, in terms of information obligation, between beneficiaries having only national affiliates not eligible for tonnage tax and beneficiaries having only foreign affiliates, would also appear legitimate. In the light of the Matra jurisprudence (13), such an inequality of treatment may indeed also impact the compatibility of the regime.

| 41. | Thirdly the Commission wonders whether cooperation mechanisms amongst Member States, such as follows, would be appropriate to better ring-fence existing tonnage tax schemes:






  — | a mutual assistance obligation, in the light of Article 10 EC (14) and beyond the requirements of possible bilateral Tax Cooperation agreement between them and beyond the recommendations of the OECD Guidelines, as regards cross-border transactions with a company under a tonnage tax, with a view to avoiding any overspill effects — at a Community scale — of tonnage tax regimes on non eligible activities. |
| --- | --- | --- |

41.

Thirdly the Commission wonders whether cooperation mechanisms amongst Member States, such as follows, would be appropriate to better ring-fence existing tonnage tax schemes:

—

a mutual assistance obligation, in the light of Article 10 EC (14) and beyond the requirements of possible bilateral Tax Cooperation agreement between them and beyond the recommendations of the OECD Guidelines, as regards cross-border transactions with a company under a tonnage tax, with a view to avoiding any overspill effects — at a Community scale — of tonnage tax regimes on non eligible activities.

| — | an obligation for the fiscal authorities of a Member State that has set up a tonnage tax regime to systematically alert their counterparts in a second Member State where they suspect irregular transactions made to the detriment of the fiscal revenues of the second Member State and for the benefit of company based in their Member States and subjected to their tonnage tax. |
| --- | --- |

—

an obligation for the fiscal authorities of a Member State that has set up a tonnage tax regime to systematically alert their counterparts in a second Member State where they suspect irregular transactions made to the detriment of the fiscal revenues of the second Member State and for the benefit of company based in their Member States and subjected to their tonnage tax.

| 42. | The Commission would like to invite third parties from all Member States to give their views on all the aforementioned issues. |
| --- | --- |

42.

The Commission would like to invite third parties from all Member States to give their views on all the aforementioned issues.

| 43. | This is why an investigation procedure, based on Article 4(4) of the State aid procedure Regulation (15), is needed to help the Commission clarify these issues and their possible impact on the compatibility of the regime, before taking a final view on the compatibility of the notified measures with the common market. |
| --- | --- |

43.

This is why an investigation procedure, based on Article 4(4) of the State aid procedure Regulation (15), is needed to help the Commission clarify these issues and their possible impact on the compatibility of the regime, before taking a final view on the compatibility of the notified measures with the common market.

TEXT OF LETTER

‘1.   SAGSFORLØB

| 1. | Ved brev af 13. september 2005 (16) anmeldte Danmark over for Kommissionen en ændring af den danske tonnageskatteordning, der oprindeligt blev godkendt ved beslutning af 12. marts 2002 (17) (sag nr. N 563/01). |
| --- | --- |

1.

Ved brev af 13. september 2005 (16) anmeldte Danmark over for Kommissionen en ændring af den danske tonnageskatteordning, der oprindeligt blev godkendt ved beslutning af 12. marts 2002 (17) (sag nr. N 563/01).

| 2. | Denne ændring blev registreret som anmeldt støtte under nr. N 469/05. Den anmeldte ændring blev indført ved lov nr. 408 af 1. juni 2005. |
| --- | --- |

2.

Denne ændring blev registreret som anmeldt støtte under nr. N 469/05. Den anmeldte ændring blev indført ved lov nr. 408 af 1. juni 2005.

| 3. | Ved breve af 28. oktober 2005, 19. maj og 29. august 2006 (18) anmodede Kommissionen de danske myndigheder om flere oplysninger, som de fremsendte i deres svar af 22. november 2005 og 30. juni 2006 (19). |
| --- | --- |

3.

Ved breve af 28. oktober 2005, 19. maj og 29. august 2006 (18) anmodede Kommissionen de danske myndigheder om flere oplysninger, som de fremsendte i deres svar af 22. november 2005 og 30. juni 2006 (19).

2.   BESKRIVELSE AF FORANSTALTNINGEN

2.1.   Betegnelse

| 4. | Lempelse af oplysningspligten for rederier, der er omfattet af tonnageskatteordningen. |
| --- | --- |

4.

Lempelse af oplysningspligten for rederier, der er omfattet af tonnageskatteordningen.

2.2.   Beskrivelse af den anmeldte ændring af foranstaltningerne

| 5. | Lov nr. 408 af 1. juni 2005 fritager danske rederier, der beskattes efter den danske tonnageskatteordning (20), fra deres pligt til at forsyne skattemyndighederne med alle nødvendige oplysninger om deres finansielle transaktioner med koncernforbundne udenlandske virksomheder. |
| --- | --- |

5.

Lov nr. 408 af 1. juni 2005 fritager danske rederier, der beskattes efter den danske tonnageskatteordning (20), fra deres pligt til at forsyne skattemyndighederne med alle nødvendige oplysninger om deres finansielle transaktioner med koncernforbundne udenlandske virksomheder.

| 6. | I sådanne tilfælde foretages kontrollen af kommercielle transaktioner mellem to koncernforbundne virksomheder på basis af armslængdeprincippet. Dette princip består i at kontrollere, at de priser, der benyttes i forbindelse med transaktioner mellem koncernforbundne virksomheder, er i overensstemmelse med markedspriserne. Denne kontrol er påkrævet i henhold til både:






  — | de regler for interne afregningspriser, som OECD-landene opfordres til anvende for at forhindre skatteunddragelse via kommercielle transaktioner mellem koncernforbundne virksomheder, der beskattes i to forskellige lande (21), og |
| --- | --- | --- |

6.

I sådanne tilfælde foretages kontrollen af kommercielle transaktioner mellem to koncernforbundne virksomheder på basis af armslængdeprincippet. Dette princip består i at kontrollere, at de priser, der benyttes i forbindelse med transaktioner mellem koncernforbundne virksomheder, er i overensstemmelse med markedspriserne. Denne kontrol er påkrævet i henhold til både:

—

de regler for interne afregningspriser, som OECD-landene opfordres til anvende for at forhindre skatteunddragelse via kommercielle transaktioner mellem koncernforbundne virksomheder, der beskattes i to forskellige lande (21), og

| — | en af de ring-fencing-foranstaltninger (22), der er knyttet til ordningen. Den pågældende foranstaltning er beskrevet i punkt 2.11.1 i førnævnte beslutning af 12. marts 2002 under overskriften »armslængdeprincippet« og består i kontrollere kommercielle transaktioner mellem et tonnagebeskattet selskab og dets koncernforbundne selskaber. |
| --- | --- |

—

en af de ring-fencing-foranstaltninger (22), der er knyttet til ordningen. Den pågældende foranstaltning er beskrevet i punkt 2.11.1 i førnævnte beslutning af 12. marts 2002 under overskriften »armslængdeprincippet« og består i kontrollere kommercielle transaktioner mellem et tonnagebeskattet selskab og dets koncernforbundne selskaber.

| 7. | Den oplysningspligt, der er nævnt i punkt 4 ovenfor, og som danske tonnagebeskattede rederier vil blive fritaget for, hvis den anmeldte foranstaltning gennemføres, er ikke kun specifik for selskaber, der er omfattet af tonnageskatteordningen. I et skattesystem tjener den til at give skattemyndighederne mulighed for at tjekke, at et af to selskaber, der tilhører samme koncern, men som henhører under to forskellige selskabsskatteordninger, ikke benytter de interne afregningspriser til at overføre hovedparten af sit overskud til det andet selskab, der beskattes efter den mest fordelagtige ordning. Disse oplysninger er derfor meget vigtige for kontrollen med de interne afregningspriser i en koncern af virksomheder under såvel reglerne for interne afregningspriser (når transaktionerne er grænseoverskridende) som ring-fencing-forpligtelsen (hvad enten transaktionerne er grænseoverskridende eller ej), som er specifik for tonnageskatteordningen. |
| --- | --- |

7.

Den oplysningspligt, der er nævnt i punkt 4 ovenfor, og som danske tonnagebeskattede rederier vil blive fritaget for, hvis den anmeldte foranstaltning gennemføres, er ikke kun specifik for selskaber, der er omfattet af tonnageskatteordningen. I et skattesystem tjener den til at give skattemyndighederne mulighed for at tjekke, at et af to selskaber, der tilhører samme koncern, men som henhører under to forskellige selskabsskatteordninger, ikke benytter de interne afregningspriser til at overføre hovedparten af sit overskud til det andet selskab, der beskattes efter den mest fordelagtige ordning. Disse oplysninger er derfor meget vigtige for kontrollen med de interne afregningspriser i en koncern af virksomheder under såvel reglerne for interne afregningspriser (når transaktionerne er grænseoverskridende) som ring-fencing-forpligtelsen (hvad enten transaktionerne er grænseoverskridende eller ej), som er specifik for tonnageskatteordningen.

| 8. | De danske myndigheder mener, at når et af disse to selskaber er et dansk tonnagebeskattet rederi, og det andet selskab er et i udlandet baseret koncernforbundet selskab (søster-, datter- eller moderselskab), har dette danske selskab ingen interesse i at eksportere sit overskud til sine koncernforbundne selskaber i udlandet ved at manipulere med de interne afregningspriser. Når et af de to koncernforbundne selskaber beskattes efter den danske tonnageskatteordning, og det andet beskattes i et andet land, tjener de danske skattemyndigheders undersøgelse af eventuelle misbrug via de interne afregningspriser derfor ikke, ifølge de danske myndigheder, statskassens sag. Denne kontrol er efter de danske myndigheders opfattelse kun i andre medlemsstaters og i tredjelandes interesse. |
| --- | --- |

8.

De danske myndigheder mener, at når et af disse to selskaber er et dansk tonnagebeskattet rederi, og det andet selskab er et i udlandet baseret koncernforbundet selskab (søster-, datter- eller moderselskab), har dette danske selskab ingen interesse i at eksportere sit overskud til sine koncernforbundne selskaber i udlandet ved at manipulere med de interne afregningspriser. Når et af de to koncernforbundne selskaber beskattes efter den danske tonnageskatteordning, og det andet beskattes i et andet land, tjener de danske skattemyndigheders undersøgelse af eventuelle misbrug via de interne afregningspriser derfor ikke, ifølge de danske myndigheder, statskassens sag. Denne kontrol er efter de danske myndigheders opfattelse kun i andre medlemsstaters og i tredjelandes interesse.

2.3.   Beskrivelse af den eksisterende ordning

| 9. | Tonnageskatteordningen er beskrevet i førnævnte beslutning vedtaget af Kommissionen den 12. marts 2002 i sag nr. N 563/01. Her følger en kort beskrivelse af ordningens hovedtræk. |
| --- | --- |

9.

Tonnageskatteordningen er beskrevet i førnævnte beslutning vedtaget af Kommissionen den 12. marts 2002 i sag nr. N 563/01. Her følger en kort beskrivelse af ordningens hovedtræk.

| 10. | Den skattepligtige indkomst af virksomhed omfattet af tonnageskatteordningen fastsættes for hvert skib som et fast beløb i forhold til skibets tonnage uanset rederiets faktiske driftsresultat. Den beregnes således:






  Til og med 1 000 NT | 7 DKK (ca. 0,90 EUR) pr. 100 NT pr. døgn |
| --- | --- | --- |
| 1 001-10 000 NT | 5 DKK (ca. 0,70 EUR) pr. 100 NT pr. døgn |
| 10 001-25 000 NT | 3 DKK (ca. 0,40 EUR) pr. 100 NT pr. døgn |
| Over 25 000 NT | 2 DKK (ca. 0,30 EUR) pr. 100 NT pr. døgn |

10.

Den skattepligtige indkomst af virksomhed omfattet af tonnageskatteordningen fastsættes for hvert skib som et fast beløb i forhold til skibets tonnage uanset rederiets faktiske driftsresultat. Den beregnes således:

Til og med 1 000 NT

7 DKK (ca. 0,90 EUR) pr. 100 NT pr. døgn

1 001-10 000 NT

5 DKK (ca. 0,70 EUR) pr. 100 NT pr. døgn

10 001-25 000 NT

3 DKK (ca. 0,40 EUR) pr. 100 NT pr. døgn

Over 25 000 NT

2 DKK (ca. 0,30 EUR) pr. 100 NT pr. døgn

| 11. | Den således beregnede skattepligtige indkomst beskattes efter den almindelige selskabsskattesats. For hvert skib, der tonnagebeskattes, beregnes den skattepligtige indkomst i forhold til skibets nettotonnage, pr. 100 nettoton (NT) og pr. påbegyndt døgn, uanset om skibet er i drift eller ej. |
| --- | --- |

11.

Den således beregnede skattepligtige indkomst beskattes efter den almindelige selskabsskattesats. For hvert skib, der tonnagebeskattes, beregnes den skattepligtige indkomst i forhold til skibets nettotonnage, pr. 100 nettoton (NT) og pr. påbegyndt døgn, uanset om skibet er i drift eller ej.

| 12. | Ordningen, der har været anvendt siden 1. januar 2002, er åben for selskaber, der er skattepligtige i Danmark (dvs. som har fast driftssted i Danmark), og som leverer søtransportydelser. Ordningen kan også anvendes af udenlandske selskaber, som bliver hjemmehørende i Danmark ved flytning af ledelsens sæde til landet. Kun indkomst fra rederivirksomhed kan omfattes af ordningen. |
| --- | --- |

12.

Ordningen, der har været anvendt siden 1. januar 2002, er åben for selskaber, der er skattepligtige i Danmark (dvs. som har fast driftssted i Danmark), og som leverer søtransportydelser. Ordningen kan også anvendes af udenlandske selskaber, som bliver hjemmehørende i Danmark ved flytning af ledelsens sæde til landet. Kun indkomst fra rederivirksomhed kan omfattes af ordningen.

| 13. | Deltagelse i ordningen er frivillig. Valget skal træffes senest ved rettidig indgivelse af selvangivelse for det indkomstår, hvor tonnagebeskatning første gang vil kunne vælges. Valg eller fravalg af tonnagebeskatning er bindende for rederiet i en periode på ti år. Inden for Danmarks grænser skal koncernforbundne rederier træffe samme valg, for så vidt angår anvendelse af tonnageskatteordningen. Når tonnageskatteordningen vælges, skal samtlige skibe og andre aktiviteter, som opfylder betingelserne for tonnagebeskatning, indgå i tonnageskatteordningen. |
| --- | --- |

13.

Deltagelse i ordningen er frivillig. Valget skal træffes senest ved rettidig indgivelse af selvangivelse for det indkomstår, hvor tonnagebeskatning første gang vil kunne vælges. Valg eller fravalg af tonnagebeskatning er bindende for rederiet i en periode på ti år. Inden for Danmarks grænser skal koncernforbundne rederier træffe samme valg, for så vidt angår anvendelse af tonnageskatteordningen. Når tonnageskatteordningen vælges, skal samtlige skibe og andre aktiviteter, som opfylder betingelserne for tonnagebeskatning, indgå i tonnageskatteordningen.

2.4.   Varighed

| 14. | Ved brev af 5. april 2006 forpligtede de danske myndigheder sig til at genanmelde foranstaltningen vedrørende lempelse af oplysningspligten for rederier omfattet af den danske tonnageskatteordning inden for ti år. Den anmeldte foranstaltning anses derfor at udløbe ved udgangen af 2015. |
| --- | --- |

14.

Ved brev af 5. april 2006 forpligtede de danske myndigheder sig til at genanmelde foranstaltningen vedrørende lempelse af oplysningspligten for rederier omfattet af den danske tonnageskatteordning inden for ti år. Den anmeldte foranstaltning anses derfor at udløbe ved udgangen af 2015.

2.5.   Budget

| 15. | Denne ændring af ordningen får ingen budgetmæssige følger for den eksisterende ordning. Individuelle støtteforanstaltninger vil ikke blive påvirket af den påtænkte ændring. |
| --- | --- |

15.

Denne ændring af ordningen får ingen budgetmæssige følger for den eksisterende ordning. Individuelle støtteforanstaltninger vil ikke blive påvirket af den påtænkte ændring.

2.6.   Andre statsstøtteordninger inden for søtransportsektoren i Danmark

| 16. | Ud over tonnageskatteordningen anvender Danmark, så vidt Kommissionen ved, på nuværende tidspunkt kun én anden ordning til fordel for virksomheder inden for søtransportsektoren, nemlig den, der fritager rederierne for betaling af skat og socialsikringsafgifter for søfolk, der arbejder om bord på skibe, der opfylder de relevante regler (23). |
| --- | --- |

16.

Ud over tonnageskatteordningen anvender Danmark, så vidt Kommissionen ved, på nuværende tidspunkt kun én anden ordning til fordel for virksomheder inden for søtransportsektoren, nemlig den, der fritager rederierne for betaling af skat og socialsikringsafgifter for søfolk, der arbejder om bord på skibe, der opfylder de relevante regler (23).

2.7.   De danske myndigheders holdning

| 17. | De danske myndigheder har den opfattelse, at hvis et multinationalt selskab skulle fristes til at unddrage sig selskabsskat via kommercielle transaktioner mellem et koncernforbundet dansk selskab, der er omfattet af tonnageskatteordningen, og et koncernforbundet udenlandsk selskab, vil en sådan skatteunddragelse være til skade for det andet land og ikke for Danmark. |
| --- | --- |

17.

De danske myndigheder har den opfattelse, at hvis et multinationalt selskab skulle fristes til at unddrage sig selskabsskat via kommercielle transaktioner mellem et koncernforbundet dansk selskab, der er omfattet af tonnageskatteordningen, og et koncernforbundet udenlandsk selskab, vil en sådan skatteunddragelse være til skade for det andet land og ikke for Danmark.

| 18. | Det er derfor ikke i de danske skattemyndigheders interesse at foretage en systematisk overvågning af transaktioner mellem selskaber, der er omfattet af den danske tonnageskatteordning, og deres koncernforbundne udenlandske selskaber, eftersom en sådan overvågning ikke vil resultere i ekstraindtægter for den danske statskasse. Det er grunden til, at Danmark foreslog at befri virksomheder, der er omfattet af tonnageskatteordningen, fra administrative byrder, som de set ud fra deres eget perspektiv finder unødvendige. |
| --- | --- |

18.

Det er derfor ikke i de danske skattemyndigheders interesse at foretage en systematisk overvågning af transaktioner mellem selskaber, der er omfattet af den danske tonnageskatteordning, og deres koncernforbundne udenlandske selskaber, eftersom en sådan overvågning ikke vil resultere i ekstraindtægter for den danske statskasse. Det er grunden til, at Danmark foreslog at befri virksomheder, der er omfattet af tonnageskatteordningen, fra administrative byrder, som de set ud fra deres eget perspektiv finder unødvendige.

| 19. | De danske myndigheder synes således implicit at mene, at ansvaret for at kontrollere en mulig skatteflugt fra et selskab, der er etableret i et andet land, til et selskab i Danmark, der er omfattet af den danske tonnageskatteordning, påhviler skattemyndighederne i det andet land. Denne formodning implicerer, at det andet land, uanset om det er en medlemsstat eller et tredjeland, har regler om interne afregningspriser i sin skattelovgivning, og at skattemyndighederne i det andet land anvender reglerne på en effektiv måde, navnlig på transaktioner med selskaber, der er omfattet af tonnageskatteordningen i Danmark. Ved brev af 13. september 2005 (24) anmeldte Danmark over for Kommissionen en ændring af den danske tonnageskatteordning. Ordningen blev oprindeligt blev godkendt ved beslutning af 12. marts 2002 (25) (sag nr. N 563/01). |
| --- | --- |

19.

De danske myndigheder synes således implicit at mene, at ansvaret for at kontrollere en mulig skatteflugt fra et selskab, der er etableret i et andet land, til et selskab i Danmark, der er omfattet af den danske tonnageskatteordning, påhviler skattemyndighederne i det andet land. Denne formodning implicerer, at det andet land, uanset om det er en medlemsstat eller et tredjeland, har regler om interne afregningspriser i sin skattelovgivning, og at skattemyndighederne i det andet land anvender reglerne på en effektiv måde, navnlig på transaktioner med selskaber, der er omfattet af tonnageskatteordningen i Danmark. Ved brev af 13. september 2005 (24) anmeldte Danmark over for Kommissionen en ændring af den danske tonnageskatteordning. Ordningen blev oprindeligt blev godkendt ved beslutning af 12. marts 2002 (25) (sag nr. N 563/01).

| 20. | Denne ændring blev registreret som anmeldt støtte under nr. N 469/05. Den anmeldte ændring blev indført ved lov nr. 408 af 1. juni 2005. |
| --- | --- |

20.

Denne ændring blev registreret som anmeldt støtte under nr. N 469/05. Den anmeldte ændring blev indført ved lov nr. 408 af 1. juni 2005.

| 21. | Ved breve af 28. oktober 2005, 19. maj og 29. august 2006 (26) anmodede Kommissionen de danske myndigheder om flere oplysninger, som de fremsendte i deres svar af 22. november 2005, 30. juni 2006 og 13. september 2006 (27). |
| --- | --- |

21.

Ved breve af 28. oktober 2005, 19. maj og 29. august 2006 (26) anmodede Kommissionen de danske myndigheder om flere oplysninger, som de fremsendte i deres svar af 22. november 2005, 30. juni 2006 og 13. september 2006 (27).

3.   FORELØBIG VURDERING AF, OM DER OPTRÆDER STØTTE

| 22. | I henhold til EF-traktatens artikel 87, stk. 1, er »statsstøtte eller støtte, som ydes ved hjælp af statsmidler under enhver tænkelig form, og som fordrejer eller truer med at fordreje konkurrencevilkårene ved at begunstige visse virksomheder eller visse produktioner, uforenelig med fællesmarkedet i det omfang, den påvirker samhandelen mellem medlemsstaterne«. |
| --- | --- |

22.

I henhold til EF-traktatens artikel 87, stk. 1, er »statsstøtte eller støtte, som ydes ved hjælp af statsmidler under enhver tænkelig form, og som fordrejer eller truer med at fordreje konkurrencevilkårene ved at begunstige visse virksomheder eller visse produktioner, uforenelig med fællesmarkedet i det omfang, den påvirker samhandelen mellem medlemsstaterne«.

| 23. | Det giver ingen mening at undersøge, om de anmeldte foranstaltninger i sig selv udgør statsstøtte i henhold til EF-traktatens artikel 87, stk. 1, eftersom de er en del af den eksisterende tonnageskatteordning og derfor ikke kan betragtes isoleret, men må undersøges i sammenhæng med hele den tonnageskatteordning, som de medfører en ændring af. Kommissionen bør derfor undersøge hele tonnageskatteordningen i den form, den ville have haft, hvis de anmeldte foranstaltninger allerede var blevet gennemført. |
| --- | --- |

23.

Det giver ingen mening at undersøge, om de anmeldte foranstaltninger i sig selv udgør statsstøtte i henhold til EF-traktatens artikel 87, stk. 1, eftersom de er en del af den eksisterende tonnageskatteordning og derfor ikke kan betragtes isoleret, men må undersøges i sammenhæng med hele den tonnageskatteordning, som de medfører en ændring af. Kommissionen bør derfor undersøge hele tonnageskatteordningen i den form, den ville have haft, hvis de anmeldte foranstaltninger allerede var blevet gennemført.

| 24. | På nuværende stadium af undersøgelsen mener Kommissionen, at den anmeldte foranstaltning ikke ændrer ved det forhold, at tonnageskatteordningen har karakter af støtte. |
| --- | --- |

24.

På nuværende stadium af undersøgelsen mener Kommissionen, at den anmeldte foranstaltning ikke ændrer ved det forhold, at tonnageskatteordningen har karakter af støtte.

| 25. | Det vigtigste spørgsmål drejer sig således om at afgøre, om de påtænkte foranstaltninger vil ændre vurderingen i Kommissionens beslutning af 12. marts 2002 med hensyn til den samlede ordnings forenelighed med fællesmarkedet. |
| --- | --- |

25.

Det vigtigste spørgsmål drejer sig således om at afgøre, om de påtænkte foranstaltninger vil ændre vurderingen i Kommissionens beslutning af 12. marts 2002 med hensyn til den samlede ordnings forenelighed med fællesmarkedet.

4.   TVIVL MED HENSYN TIL FORANSTALTNINGENS FORENELIGHED MED FÆLLESMARKEDET

4.1.   Ring-fencing-foranstaltning berørt af de anmeldte foranstaltninger

| 26. | En af hovedbetingelserne knyttet til erklæringen om, at tonnageskatteordningen er forenelig med fællesmarkedet, er, at der skal træffes en række ring-fencing-foranstaltninger for at sikre, at ingen andre aktiviteter end søtransport — det være sig i den pågældende medlemsstat eller i en anden medlemsstat eller et tredjeland — kan blive indirekte tilgodeset af ordningen. Retningslinjerne for statsstøtte til søtransportsektoren giver rent faktisk mulighed for at indføre en tonnageafgift (28), men disse retningslinjer gælder kun for søtransport. Hvis tonnageskatteordningen i sin ændrede form kan resultere i, at ikke-maritime aktiviteter bliver tilgodeset af tonnageafgiften, kan der opstå tvivl med hensyn til ordningens forenelighed med fællesmarkedet, jf. beskrivelsen nedenfor. |
| --- | --- |

26.

En af hovedbetingelserne knyttet til erklæringen om, at tonnageskatteordningen er forenelig med fællesmarkedet, er, at der skal træffes en række ring-fencing-foranstaltninger for at sikre, at ingen andre aktiviteter end søtransport — det være sig i den pågældende medlemsstat eller i en anden medlemsstat eller et tredjeland — kan blive indirekte tilgodeset af ordningen. Retningslinjerne for statsstøtte til søtransportsektoren giver rent faktisk mulighed for at indføre en tonnageafgift (28), men disse retningslinjer gælder kun for søtransport. Hvis tonnageskatteordningen i sin ændrede form kan resultere i, at ikke-maritime aktiviteter bliver tilgodeset af tonnageafgiften, kan der opstå tvivl med hensyn til ordningens forenelighed med fællesmarkedet, jf. beskrivelsen nedenfor.

| 27. | Ring-fencing-foranstaltningerne knyttet til den danske tonnageskatteordning er beskrevet i punkt 2.11 i Kommissionens beslutning af 12. marts 2002. |
| --- | --- |

27.

Ring-fencing-foranstaltningerne knyttet til den danske tonnageskatteordning er beskrevet i punkt 2.11 i Kommissionens beslutning af 12. marts 2002.

| 28. | En af disse foranstaltninger består i, at der på basis af armslængdeprincippet skal føres kontrol med kommercielle transaktioner mellem tonnagebeskattede selskaber og deres eventuelle koncernforbundne selskaber (eller de af de pågældende selskaber, der selskabsbeskattes efter de normale regler), det være sig indenlandske eller udenlandske selskaber. Det er værd at erindre om, at der findes andre ring-fencing-foranstaltninger mod »thick capitalization« (29) eller en fordeling af omkostninger og udgifter, hvor en del af rederiets virksomhed beskattes efter tonnageskatteordningen, mens resten beskattes efter de almindelige selskabsskatteregler. |
| --- | --- |

28.

En af disse foranstaltninger består i, at der på basis af armslængdeprincippet skal føres kontrol med kommercielle transaktioner mellem tonnagebeskattede selskaber og deres eventuelle koncernforbundne selskaber (eller de af de pågældende selskaber, der selskabsbeskattes efter de normale regler), det være sig indenlandske eller udenlandske selskaber. Det er værd at erindre om, at der findes andre ring-fencing-foranstaltninger mod »thick capitalization« (29) eller en fordeling af omkostninger og udgifter, hvor en del af rederiets virksomhed beskattes efter tonnageskatteordningen, mens resten beskattes efter de almindelige selskabsskatteregler.

| 29. | Alle de tonnageskatteordninger, som Kommissionen har godkendt de sidste fem år (30), herunder den her omhandlede, omfatter ring-fencing-foranstaltninger, der indebærer kontrol med transaktioner mellem tonnagebeskattede virksomheder og virksomheder, der beskattes efter de almindelige regler. |
| --- | --- |

29.

Alle de tonnageskatteordninger, som Kommissionen har godkendt de sidste fem år (30), herunder den her omhandlede, omfatter ring-fencing-foranstaltninger, der indebærer kontrol med transaktioner mellem tonnagebeskattede virksomheder og virksomheder, der beskattes efter de almindelige regler.

| 30. | Tonnageskatteordninger skal være afskærmede for at undgå, at deres virkninger smitter af på økonomiske aktiviteter, der ikke har med søtransport at gøre. Til dette formål anmoder Kommissionen normalt medlemsstaterne om at træffe en række ring fencing-foranstaltninger, f.eks.:






  — | kontrollere kommercielle transaktioner på tværs af afskærmningen på basis af på armslængde-princippet, |
| --- | --- | --- |

30.

Tonnageskatteordninger skal være afskærmede for at undgå, at deres virkninger smitter af på økonomiske aktiviteter, der ikke har med søtransport at gøre. Til dette formål anmoder Kommissionen normalt medlemsstaterne om at træffe en række ring fencing-foranstaltninger, f.eks.:

—

kontrollere kommercielle transaktioner på tværs af afskærmningen på basis af på armslængde-princippet,

| — | indføre regler om fair fordeling af kapitaludgifter mellem tonnagebeskattede aktiviteter og almindeligt beskattede aktiviteter, |
| --- | --- |

—

indføre regler om fair fordeling af kapitaludgifter mellem tonnagebeskattede aktiviteter og almindeligt beskattede aktiviteter,

| — | indføre regler om fair fordeling af indtægter mellem tonnagebeskattede aktiviteter og almindeligt beskattede aktiviteter, |
| --- | --- |

—

indføre regler om fair fordeling af indtægter mellem tonnagebeskattede aktiviteter og almindeligt beskattede aktiviteter,

| — | benytte alt-eller-intet-løsningen for rederikoncerner (alle dele af koncernen, der opfylder betingelserne for tonnagebeskatning, skal vælge denne ordning, når mindst en af dem opfylder betingelserne). |
| --- | --- |

—

benytte alt-eller-intet-løsningen for rederikoncerner (alle dele af koncernen, der opfylder betingelserne for tonnagebeskatning, skal vælge denne ordning, når mindst en af dem opfylder betingelserne).

| 31. | Sådanne foranstaltninger tjener til bl.a. at forhindre skatteunddragelse til fordel for aktiviteter, der ikke har forbindelse til søtransport. Gennemførelsen af disse foranstaltninger er vigtig for vurderingen af, om tonnageskatteordningen er forenelig med fællesmarkedet, da de bidrager til at sikre, at aktiviteter, der ikke er omfattet af retningslinjerne for statsstøtte til søtransportsektoren, ikke får uretmæssig fordel af ordningen. Ring-fencing-foranstaltninger skal betragtes som en integrerende del af en tonnageskatteordning. |
| --- | --- |

31.

Sådanne foranstaltninger tjener til bl.a. at forhindre skatteunddragelse til fordel for aktiviteter, der ikke har forbindelse til søtransport. Gennemførelsen af disse foranstaltninger er vigtig for vurderingen af, om tonnageskatteordningen er forenelig med fællesmarkedet, da de bidrager til at sikre, at aktiviteter, der ikke er omfattet af retningslinjerne for statsstøtte til søtransportsektoren, ikke får uretmæssig fordel af ordningen. Ring-fencing-foranstaltninger skal betragtes som en integrerende del af en tonnageskatteordning.

| 32. | Ring-fencing-foranstaltningen baseret på armslængdeprincippet indgår i Kommissionens beslutninger om godkendelse af tonnageskatteordninger (se punkt 26), inkl. den her omhandlede, og sikrer, at kun søtransportydelser, der leveres af selskaber, der er skattepligtige i Danmark, kan henføres under den danske tonnageskatteordning. |
| --- | --- |

32.

Ring-fencing-foranstaltningen baseret på armslængdeprincippet indgår i Kommissionens beslutninger om godkendelse af tonnageskatteordninger (se punkt 26), inkl. den her omhandlede, og sikrer, at kun søtransportydelser, der leveres af selskaber, der er skattepligtige i Danmark, kan henføres under den danske tonnageskatteordning.

4.2.   Ændret virkning af den pågældende ring-fencing-foranstaltning

| 33. | Der erindres om, at ring-fencing-foranstaltninger er meget vigtige for at sikre, at tonnageskatteordninger er vandtætte. Kommissionen har i forbindelse med godkendelsen af alle tonnageskatteordninger de sidste fem år stillet krav om sådanne ring-fencing-foranstaltninger. |
| --- | --- |

33.

Der erindres om, at ring-fencing-foranstaltninger er meget vigtige for at sikre, at tonnageskatteordninger er vandtætte. Kommissionen har i forbindelse med godkendelsen af alle tonnageskatteordninger de sidste fem år stillet krav om sådanne ring-fencing-foranstaltninger.

| 34. | Uden en effektiv gennemførelse af ring-fencing-foranstaltningen vedrørende kommercielle transaktioner kan andre former for virksomhed end søtransport — det være sig i den pågældende medlemsstat selv eller i andre lande — nemlig får mulighed for at unddrage sig selskabsskat gennem kommercielle transaktioner med et koncernforbundet selskab, der beskattes efter tonnageskatteordningen i den pågældende medlemsstat. |
| --- | --- |

34.

Uden en effektiv gennemførelse af ring-fencing-foranstaltningen vedrørende kommercielle transaktioner kan andre former for virksomhed end søtransport — det være sig i den pågældende medlemsstat selv eller i andre lande — nemlig får mulighed for at unddrage sig selskabsskat gennem kommercielle transaktioner med et koncernforbundet selskab, der beskattes efter tonnageskatteordningen i den pågældende medlemsstat.

| 35. | Kommissionen har forstået det således, at de danske myndigheder fortsat agter at verificere transaktioner mellem to koncernforbundne selskaber med udgangspunkt i ring-fencing-foranstaltningen baseret på armslængdeprincippet, når et af dem beskattes efter tonnageskatteordningen, men kun når de begge er skattepligtige i Danmark. |
| --- | --- |

35.

Kommissionen har forstået det således, at de danske myndigheder fortsat agter at verificere transaktioner mellem to koncernforbundne selskaber med udgangspunkt i ring-fencing-foranstaltningen baseret på armslængdeprincippet, når et af dem beskattes efter tonnageskatteordningen, men kun når de begge er skattepligtige i Danmark.

| 36. | Det betyder, at verifikationen af indenlandske transaktioner med et selskab, der beskattes efter tonnageskatteordningen, vil forblive under de danske myndigheders tilsyn og ansvar, mens det andet land vil være ansvarlig for kontrollen med grænseoverskridende transaktioner mellem et tonnagebeskattet selskab i Danmark og et udenlandsk koncernforbundet selskab. |
| --- | --- |

36.

Det betyder, at verifikationen af indenlandske transaktioner med et selskab, der beskattes efter tonnageskatteordningen, vil forblive under de danske myndigheders tilsyn og ansvar, mens det andet land vil være ansvarlig for kontrollen med grænseoverskridende transaktioner mellem et tonnagebeskattet selskab i Danmark og et udenlandsk koncernforbundet selskab.

| 37. | Imidlertid nærer Kommissionen på nuværende stadium af undersøgelsen tvivl med hensyn til, om den oprindelige tonnageskatteordning som ændret ved de anmeldte foranstaltninger fortsat vil være forenelig med fællesmarkedet, eftersom de anmeldte foranstaltninger kan svække førnævnte ring-fencing-foranstaltning. Sidstnævnte er afgørende for ordningens forenelighed med fællesmarkedet (31). |
| --- | --- |

37.

Imidlertid nærer Kommissionen på nuværende stadium af undersøgelsen tvivl med hensyn til, om den oprindelige tonnageskatteordning som ændret ved de anmeldte foranstaltninger fortsat vil være forenelig med fællesmarkedet, eftersom de anmeldte foranstaltninger kan svække førnævnte ring-fencing-foranstaltning. Sidstnævnte er afgørende for ordningens forenelighed med fællesmarkedet (31).

| 38. | Kommissionen frygter også, at de anmeldte foranstaltninger kan gøre det lettere for selskaber, der er skattepligtige i andre medlemsstater, at unddrage sig beskatning i de pågældende medlemsstater, eftersom det vil være vanskeligere for de danske skattemyndigheder at afsløre svigagtige transaktioner mellem disse selskaber og et tonnagebeskattet koncernforbundet selskab i Danmark, hvis de danske myndigheder ikke længere får regelmæssige oplysninger om transaktioner mellem danske tonnagebeskattede og deres udenlandske koncernforbundne selskaber. |
| --- | --- |

38.

Kommissionen frygter også, at de anmeldte foranstaltninger kan gøre det lettere for selskaber, der er skattepligtige i andre medlemsstater, at unddrage sig beskatning i de pågældende medlemsstater, eftersom det vil være vanskeligere for de danske skattemyndigheder at afsløre svigagtige transaktioner mellem disse selskaber og et tonnagebeskattet koncernforbundet selskab i Danmark, hvis de danske myndigheder ikke længere får regelmæssige oplysninger om transaktioner mellem danske tonnagebeskattede og deres udenlandske koncernforbundne selskaber.

| 39. | Når ring-fencing-foranstaltninger viser sig at være virkningsløse eller kan forventes at være virkningsløse, finder Kommissionen, at tonnageskatteordningen — ved at tilgodese anden virksomhed end søtransportvirksomhed — kan fordreje konkurrencevilkårene i et omfang, der strider mod den fælles interesse, og at en sådan ordning under de omstændigheder er uforenelig med fællesmarkedet. |
| --- | --- |

39.

Når ring-fencing-foranstaltninger viser sig at være virkningsløse eller kan forventes at være virkningsløse, finder Kommissionen, at tonnageskatteordningen — ved at tilgodese anden virksomhed end søtransportvirksomhed — kan fordreje konkurrencevilkårene i et omfang, der strider mod den fælles interesse, og at en sådan ordning under de omstændigheder er uforenelig med fællesmarkedet.

| 40. | I denne sag frygter Kommissionen, at ændringen af den ring-fencing-foranstaltning, som anmeldelsen vedrører, vil føre til en situation, hvor virksomhed, der er skattepligtig i andre lande og således ikke omfattet at tonnageskatteordningen i Danmark, vil blive uretmæssigt tilgodeset af ordningen via en urimelig prissætning af transaktioner med koncernforbundne selskaber i Danmark, der beskattes efter den danske tonnageskatteordning. |
| --- | --- |

40.

I denne sag frygter Kommissionen, at ændringen af den ring-fencing-foranstaltning, som anmeldelsen vedrører, vil føre til en situation, hvor virksomhed, der er skattepligtig i andre lande og således ikke omfattet at tonnageskatteordningen i Danmark, vil blive uretmæssigt tilgodeset af ordningen via en urimelig prissætning af transaktioner med koncernforbundne selskaber i Danmark, der beskattes efter den danske tonnageskatteordning.

| 41. | Hvad dette angår, ønsker Kommissionen at modtage samtlige medlemsstaters kommentarer til følgende punkter. |
| --- | --- |

41.

Hvad dette angår, ønsker Kommissionen at modtage samtlige medlemsstaters kommentarer til følgende punkter.

| 42. | For det første er det nødvendigt at få fastslået, hvordan Danmark efter gennemførelsen af de anmeldte foranstaltninger fortsat vil kunne sikre, at landets skattemyndigheder vil være i stand til at afsløre eventuelle forsøg på skatteunddragelse begået af udenlandske selskaber, der er koncernforbundne med rederier, der beskattes efter den danske tonnageskatteordning, og underrette det berørte land om dette forsøg. Hvis det ikke er tilfældet, spørger Kommissionen sig selv, om andre medlemsstater og tredjelande bør bebyrdes med at kontrollere alle grænseoverskridende transaktioner med selskaber, der beskattes efter den danske tonnageskatteordning (hvoraf de fleste sandsynligvis er selskaber registreret i Danmark). |
| --- | --- |

42.

For det første er det nødvendigt at få fastslået, hvordan Danmark efter gennemførelsen af de anmeldte foranstaltninger fortsat vil kunne sikre, at landets skattemyndigheder vil være i stand til at afsløre eventuelle forsøg på skatteunddragelse begået af udenlandske selskaber, der er koncernforbundne med rederier, der beskattes efter den danske tonnageskatteordning, og underrette det berørte land om dette forsøg. Hvis det ikke er tilfældet, spørger Kommissionen sig selv, om andre medlemsstater og tredjelande bør bebyrdes med at kontrollere alle grænseoverskridende transaktioner med selskaber, der beskattes efter den danske tonnageskatteordning (hvoraf de fleste sandsynligvis er selskaber registreret i Danmark).

| 43. | For det andet spørger Kommissionen sig selv, om den uensartede behandling (med hensyn til oplysningspligt) af henholdsvis tonnagebeskattede selskaber, hvis koncernforbundne selskaber udelukkende er indenlandske selskaber, der ikke kan omfattes af tonnageskatteordningen, og tonnagebeskattede selskaber, hvis koncernforbundne selskaber udelukkende er udenlandske selskaber, kan betragtes som rimelig. Når henses til dommen i Matra-sagen (32), kan en sådan uensartet behandling meget vel få indflydelse på ordningens forenelighed med fællesmarkedet. |
| --- | --- |

43.

For det andet spørger Kommissionen sig selv, om den uensartede behandling (med hensyn til oplysningspligt) af henholdsvis tonnagebeskattede selskaber, hvis koncernforbundne selskaber udelukkende er indenlandske selskaber, der ikke kan omfattes af tonnageskatteordningen, og tonnagebeskattede selskaber, hvis koncernforbundne selskaber udelukkende er udenlandske selskaber, kan betragtes som rimelig. Når henses til dommen i Matra-sagen (32), kan en sådan uensartet behandling meget vel få indflydelse på ordningens forenelighed med fællesmarkedet.

| 44. | For det tredje spørger Kommissionen sig selv, om f.eks. følgende samarbejdsmekanismer aftalt mellem medlemsstater vil være bedre egnet som ring-fencing-foranstaltning i forbindelse med eksisterende tonnageskatteordninger:






  — | en forpligtelse til, i lyset af EF-traktatens artikel 10 (33), at yde gensidig bistand, der går videre end kravene i en eventuel bilateral skattesamarbejdsaftale og videre end henstillingerne i OECD-retningslinjerne, i forbindelse med grænseoverskridende transaktioner med et tonnagebeskattet selskab med henblik på at forhindre en spillover-effekt på Fællesskabsplan fra tonnageskatteordninger til aktiviteter, der ikke kan henføres under en sådan ordning, |
| --- | --- | --- |

44.

For det tredje spørger Kommissionen sig selv, om f.eks. følgende samarbejdsmekanismer aftalt mellem medlemsstater vil være bedre egnet som ring-fencing-foranstaltning i forbindelse med eksisterende tonnageskatteordninger:

—

en forpligtelse til, i lyset af EF-traktatens artikel 10 (33), at yde gensidig bistand, der går videre end kravene i en eventuel bilateral skattesamarbejdsaftale og videre end henstillingerne i OECD-retningslinjerne, i forbindelse med grænseoverskridende transaktioner med et tonnagebeskattet selskab med henblik på at forhindre en spillover-effekt på Fællesskabsplan fra tonnageskatteordninger til aktiviteter, der ikke kan henføres under en sådan ordning,

| — | en forpligtelse for skattemyndighederne i en medlemsstat, der har indført en tonnageskatteordning, til systematisk at underrette deres kolleger i en anden medlemsstat, hvis de får mistanke om uregelmæssige transaktioner, der er til skade for den anden medlemsstats skatteindtægter og til fordel for et tonnagebeskattet selskab i de to medlemsstater. |
| --- | --- |

—

en forpligtelse for skattemyndighederne i en medlemsstat, der har indført en tonnageskatteordning, til systematisk at underrette deres kolleger i en anden medlemsstat, hvis de får mistanke om uregelmæssige transaktioner, der er til skade for den anden medlemsstats skatteindtægter og til fordel for et tonnagebeskattet selskab i de to medlemsstater.

5.   KONKLUSION

| 45. | Der er med henvisning til ovenstående behov for at indlede en undersøgelsesprocedure i henhold til artikel 4, stk. 4, i procedureforordningen vedrørende statsstøtte (34), således at Kommissionen kan få afklaret disse punkter og deres mulige indflydelse på den ændrede ordnings forenelighed med fællesmarkedet, før den tager endelig stilling til, om de anmeldte foranstaltninger er forenelige med fællesmarkedet. |
| --- | --- |

45.

Der er med henvisning til ovenstående behov for at indlede en undersøgelsesprocedure i henhold til artikel 4, stk. 4, i procedureforordningen vedrørende statsstøtte (34), således at Kommissionen kan få afklaret disse punkter og deres mulige indflydelse på den ændrede ordnings forenelighed med fællesmarkedet, før den tager endelig stilling til, om de anmeldte foranstaltninger er forenelige med fællesmarkedet.

| 46. | På basis af vurderingen i det foregående beslutter Kommissionen hermed at indlede den formelle undersøgelsesprocedure i henhold til artikel 4, stk. 4 (35), i ovennævnte forordning med hensyn til den foreslåede ændring. |
| --- | --- |

46.

På basis af vurderingen i det foregående beslutter Kommissionen hermed at indlede den formelle undersøgelsesprocedure i henhold til artikel 4, stk. 4 (35), i ovennævnte forordning med hensyn til den foreslåede ændring.

| 47. | I lyset af betragtningerne ovenfor anmoder Kommissionen, i overensstemmelse med artikel 6, stk. 1 (36), i ovennævnte forordning Danmark om at fremsætte bemærkninger til ovenstående punkter og til at indsende alle sådanne oplysninger, der kan bidrage til vurderingen af de påtænkte støtteforanstaltninger senest en måned efter modtagelsen af dette brev. Den anmoder de danske myndigheder om straks at fremsende en kopi af dette brev til alle potentielle støttemodtagere. |
| --- | --- |

47.

I lyset af betragtningerne ovenfor anmoder Kommissionen, i overensstemmelse med artikel 6, stk. 1 (36), i ovennævnte forordning Danmark om at fremsætte bemærkninger til ovenstående punkter og til at indsende alle sådanne oplysninger, der kan bidrage til vurderingen af de påtænkte støtteforanstaltninger senest en måned efter modtagelsen af dette brev. Den anmoder de danske myndigheder om straks at fremsende en kopi af dette brev til alle potentielle støttemodtagere.

| 48. | Kommissionen ønsker at erindre de danske myndigheder om, at EF-traktatens artikel 88, stk. 3, har opsættende virkning. Den henleder også de danske myndigheders opmærksomhed på artikel 14 i førnævnte forordning, der foreskriver, at al ulovlig støtte kan kræves tilbagebetalt fra støttemodtagerne. |
| --- | --- |

48.

Kommissionen ønsker at erindre de danske myndigheder om, at EF-traktatens artikel 88, stk. 3, har opsættende virkning. Den henleder også de danske myndigheders opmærksomhed på artikel 14 i førnævnte forordning, der foreskriver, at al ulovlig støtte kan kræves tilbagebetalt fra støttemodtagerne.

| 49. | Kommissionen gør Danmark opmærksom på, at den vil underrette interesserede parter ved at offentliggøre dette brev og et resumé heraf i Den Europæiske Unions Tidende. Den vil også underrette interesserede parter i de EFTA-lande, der har undertegnet EØS-aftalen, ved at indrykke en meddelelse i EØS-tillægget i Den Europæiske Unions Tidende og underrette EFTA-Tilsynsmyndigheden ved at fremsende en kopi af dette brev. Alle interesserede parter vil blive opfordret til at fremsætte deres bemærkninger senest en måned efter offentliggørelsen af dette brev.’ |
| --- | --- |

49.

Kommissionen gør Danmark opmærksom på, at den vil underrette interesserede parter ved at offentliggøre dette brev og et resumé heraf i Den Europæiske Unions Tidende. Den vil også underrette interesserede parter i de EFTA-lande, der har undertegnet EØS-aftalen, ved at indrykke en meddelelse i EØS-tillægget i Den Europæiske Unions Tidende og underrette EFTA-Tilsynsmyndigheden ved at fremsende en kopi af dette brev. Alle interesserede parter vil blive opfordret til at fremsætte deres bemærkninger senest en måned efter offentliggørelsen af dette brev.’

---

(1)  Registered under Reference TREN(2005) A/23228.

1

(2)  The text of the decision is available in the official language at the following internet address:

2

http://ec.europa.eu/community_law/state_aids/transports-2001/n563-01.pdf

The Commission approved by a decision of 1 December 2004 (Case No 171/2004) the extension of the list of types of eligible ancillary operations (those in close connection with, and directly related to, the provision of transport services), to the renting out of on-board commercial premises, such as shops or kiosks, be it for third companies or for an independent part of the maritime company and be it for eligible or non eligible activities carried out in these kiosks. The text of this second decision is available in the official language at the following internet address:

http://ec.europa.eu/community_law/state_aids/transports-2004/n171-04.pdf

(3)  References TREN (2005) D/122520, TREN (2006) D/209990 and D/ 217824.

3

(4)  Registered under Reference TREN (2005) A/29975.

4

(5)  Described in Section 2.3 thereafter.

5

(6)  The rules on transfer pricing are normally foreseen in the corporation tax code of all developed countries. The OECD Transfer Pricing Guidelines for Multinational Enterprises and for Tax Administrations invites OECD countries to control the commercial transactions of entities of multinational companies with their foreign affiliates. Such rules may be also due in application of bilateral tax cooperation agreements. The rules on transfer pricing consist of checking the relevance of prices in transactions between two enterprises that are associated within the meaning of the aforementioned OECD Guidelines. Fiscal authorities have the possibility to set such prices at levels more in line with market prices if theses authorities suspect tax evasion and to accordingly recalculate the benefits of the entity concerned.

6

(7)  The Commission has requested such ring fence measures in all regimes approved over the past five years.

7

(8)  Case NN 116/98 approved by Commission decision of 13 November 2002. The text of the decision is available in the official language at the following internet address:

8

http://europa.eu.int/comm/secretariat_general/sgb/state_aids/transports-1998/nn116-98.pdf

(9)  Commission communication C(2004) 43 — Community guidelines on State aid to maritime transport, OJ C 13, 17.1.2004, p. 3, see point 3.1. See also the former Guidelines in that respect OJ C 205, 5.7.1997, p. 5.

9

(10)  The strategy of ‘thick capitalisation’ consists of putting most of the equity within the part of the company under tonnage tax and most of the debts within the other part of the company under the normal corporation tax, whereby increasing the capital expenses for tax purposes.

10

(11)  See in particular the following Commission decisions :

11

| (1) | the British regime approved on 2 August 2000 (case N 790/99); |
| --- | --- |

(1)

the British regime approved on 2 August 2000 (case N 790/99);

| (2 | the Spanish regime approved on 27 February 2002 (case N 736/01); |
| --- | --- |

(2

the Spanish regime approved on 27 February 2002 (case N 736/01);

| (3) | the Danish regime approved on 12 March 2002 (case N 563/01); |
| --- | --- |

(3)

the Danish regime approved on 12 March 2002 (case N 563/01);

| (4) | the Finnish regime approved on 16 October 2002 (case N 195/02); |
| --- | --- |

(4)

the Finnish regime approved on 16 October 2002 (case N 195/02);

| (5) | the Irish regime approved on 11 December 2002 (case N 504/02); |
| --- | --- |

(5)

the Irish regime approved on 11 December 2002 (case N 504/02);

| (6) | the Spanish regime applicable to the Biscay district approved on 5 February 2003 (case N 572/02); |
| --- | --- |

(6)

the Spanish regime applicable to the Biscay district approved on 5 February 2003 (case N 572/02);

| (7) | the French regime approved on 13 May 2003 (case N 737/02); |
| --- | --- |

(7)

the French regime approved on 13 May 2003 (case N 737/02);

| (8) | the Belgian regime approved on 19 March 2003 (case N 433/02); |
| --- | --- |

(8)

the Belgian regime approved on 19 March 2003 (case N 433/02);

| (9) | the Italian regime approved on 20 October 2004 (case N 114/04). |
| --- | --- |

(9)

the Italian regime approved on 20 October 2004 (case N 114/04).

(12)  See the particular paragraph in Section 3.3.5 of Commission decision of 12 March 2002: ‘Further, the “arm's length principle”, the “rules on financial income/expenditure”, the “rules on thick capitalisation”, the rules concerning activities crossing the Ring-Fence and the rules governing transactions within a group of companies provide clear references as regards which activities can/cannot be considered to fall under the Tonnage Tax and thus provide clear reference for transparent accounting as required by the “guidelines”’.

12

Further, the “arm's length principle”, the “rules on financial income/expenditure”, the “rules on thick capitalisation”, the rules concerning activities crossing the Ring-Fence and the rules governing transactions within a group of companies provide clear references as regards which activities can/cannot be considered to fall under the Tonnage Tax and thus provide clear reference for transparent accounting as required by the “guidelines”’

(13)  See the Matra judgment of 15 June 1993 of the Court of Justice in Case C-225/91, Matra vs Commission and in particular its point 41: ‘41 It must be noted in this respect that while the procedure provided for in Articles 92 and 93 leaves a wide discretion to the Commission, and under certain conditions to the Council, in coming to a decision on the compatibility of a system of State aid with the requirements of the common market, it is clear from the general scheme of the Treaty that that procedure must never produce a result which is contrary to the specific provisions of the Treaty (judgment in Case 73/79 Commission v Italy [1980] ECR 1533, paragraph 11). The Court has also held that those aspects of aid which contravene specific provisions of the Treaty other than Articles 92 and 93 may be so indissolubly linked to the object of the aid that it is impossible to evaluate them separately (judgment in Case 74/76 Iannelli v Meroni [1977] ECR 557)’.

13

41 It must be noted in this respect that while the procedure provided for in Articles 92 and 93 leaves a wide discretion to the Commission, and under certain conditions to the Council, in coming to a decision on the compatibility of a system of State aid with the requirements of the common market, it is clear from the general scheme of the Treaty that that procedure must never produce a result which is contrary to the specific provisions of the Treaty (judgment in Case 73/79 Commission v Italy [1980] ECR 1533, paragraph 11). The Court has also held that those aspects of aid which contravene specific provisions of the Treaty other than Articles 92 and 93 may be so indissolubly linked to the object of the aid that it is impossible to evaluate them separately (judgment in Case 74/76 Iannelli v Meroni [1977] ECR 557)’

(14)

14

Article 10

Member States shall take all appropriate measures, whether general or particular, to ensure fulfilment of the obligations arising out of this Treaty or resulting from action taken by the institutions of the Community. They shall facilitate the achievement of the Community's tasks.

They shall abstain from any measure which could jeopardise the attainment of the objectives of this Treaty.

(15)  Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty. OJ L 83, 22.3.1999, p. 1.

15

(16)  Registeret under ref. TREN(2005) A/23228.

16

(17)  Beslutningen findes på det officielle sprog på følgende internetadresse:

17

http://ec.europa.eu/community_law/state_aids/transports-2001/n563-01.pdf

Kommissionen godkendte ved beslutning af 1. december 2004 (sag nr. 171/2004) en udvidelse af listen over de former for virksomhed, der kan beskattes efter tonnageskatteordningen (dvs. dem, der foregår i nær tilknytning til eller er direkte forbundet med levering af transportydelser), til at omfatte udlejning af lokaler om bord, f.eks. forretninger og kiosker, uanset om de drives af tredjemand eller af en uafhængig part i rederiet, og uanset om de pågældende aktiviteter kan være undergivet tonnagebeskatning eller ej. Denne beslutning findes på det officielle sprog på følgende internetadresse:

http://ec.europa.eu/community_law/state_aids/transports-2004/n171-04.pdf

(18)  Ref. TREN (2005) D/122520, TREN (2006) D/209990 og D/ 217824.

18

(19)  Registeret under ref. TREN (2005) A/29975.

19

(20)  Beskrevet i afsnit 2.3 nedenfor.

20

(21)  Skattelovgivningen i alle udviklede lande indeholder normalt regler om interne afregningspriser. I OECD's »Transfer Pricing Guidelines for Multinational Enterprises and for Tax Administrations« opfordres OECD-landene til at føre kontrol med kommercielle transaktioner mellem virksomheder tilhørende multinationale selskaber og deres udenlandske koncernbundne virksomheder. Sådanne regler kan også være påkrævet i bilaterale skattesamarbejdsaftaler. Ifølge reglerne om interne afregningspriser skal det kontrolleres, om der benyttes en korrekt prissætning ved transaktioner mellem to virksomheder, der er koncernforbundne som omhandlet i OECD-retningslinjerne. Skattemyndighederne har mulighed for at fastsætte priserne på et niveau, der er mere på linje med markedspriserne, hvis de nærer mistanke om skatteunddragelse, og de kan derefter genberegne den pågældende virksomheds overskud.

21

(22)  Kommissionen har i forbindelse med godkendelsen af alle tonnageskatteordninger de sidste fem år stillet krav om sådanne ring-fencing-foranstaltninger.

22

(23)  Sag nr. NN 116/98, godkendt ved Kommissionens beslutning af 13. november 2002. Beslutningen findes på det officielle sprog på følgende internetadresse:

23

http://europa.eu.int/comm/secretariat_general/sgb/state_aids/transports-1998/nn116-98.pdf

(24)  Registeret under ref. TREN(2005) A/23228.

24

(25)  Beslutningen findes på det officielle sprog på følgende internetadresse:

25

http://ec.europa.eu/community_law/state_aids/transports-2001/n563-01.pdf

Kommissionen godkendte ved beslutning af 1. december 2004 (sag nr. 171/2004) en udvidelse af listen over de former for virksomhed, der kan beskattes efter tonnageskatteordningen (dvs. dem, der foregår i nær tilknytning til eller er direkte forbundet med levering af transportydelser), til at omfatte udlejning af lokaler om bord, f.eks. forretninger og kiosker, uanset om de drives af tredjemand eller af en uafhængig part i rederiet, og uanset om de pågældende aktiviteter kan være undergivet tonnagebeskatning eller ej. Denne beslutning findes på det officielle sprog på følgende internetadresse:

http://ec.europa.eu/community_law/state_aids/transports-2004/n171-04.pdf

(26)  Ref. TREN (2005) D/122520, TREN (2006) D/209990 og D/217824.

26

(27)  Ref. TREN(2005) A/29975 og TREN(2006) A/33708.

27

(28)  Meddelelse C(2004) 43 fra Kommissionen — EU-retningslinjer for statsstøtte til søtransportsektoren (EUT C 13 af 17.1.2004, s. 3), punkt 3.1. Se også de forrige retningslinjer herfor (EFT C 205 af 5.7.1997, s. 5).

28

(29)  Strategien med »thick capitalization« består i at placere det meste af egenkapitalen i den tonnagebeskattede del af selskabet og det meste af gælden i den del af selskabet, der beskattes efter de normale regler, hvorved de fradragsberettigede renteudgifter forøges.

29

(30)  Se navnlig Kommissionens beslutninger vedrørende:

30

| 1. | den britiske ordning, der blev godkendt den 2. august 2000 (sag nr. N 790/99) |
| --- | --- |

1.

den britiske ordning, der blev godkendt den 2. august 2000 (sag nr. N 790/99)

| 2. | den spanske ordning, der blev godkendt den 27. februar 2002 (sag nr. N 736/01) |
| --- | --- |

2.

den spanske ordning, der blev godkendt den 27. februar 2002 (sag nr. N 736/01)

| 3. | den danske ordning, der blev godkendt den 12. marts 2002 (sag nr. N 563/01) |
| --- | --- |

3.

den danske ordning, der blev godkendt den 12. marts 2002 (sag nr. N 563/01)

| 4. | den finske ordning, der blev godkendt den 16. oktober 2002 (sag nr. N 195/02) |
| --- | --- |

4.

den finske ordning, der blev godkendt den 16. oktober 2002 (sag nr. N 195/02)

| 5. | den irske ordning, der blev godkendt den 11. december 2002 (sag nr. N 504/02) |
| --- | --- |

5.

den irske ordning, der blev godkendt den 11. december 2002 (sag nr. N 504/02)

| 6. | den spanske ordning gældende for Biscayen-området, der blev godkendt den 5. februar 2003 (sag nr. N 572/02) |
| --- | --- |

6.

den spanske ordning gældende for Biscayen-området, der blev godkendt den 5. februar 2003 (sag nr. N 572/02)

| 7. | den franske ordning, der blev godkendt den 13. maj 2003 (sag nr. N 737/02) |
| --- | --- |

7.

den franske ordning, der blev godkendt den 13. maj 2003 (sag nr. N 737/02)

| 8. | den belgiske ordning, der blev godkendt den 19. marts 2003 (sag nr. N 433/02) |
| --- | --- |

8.

den belgiske ordning, der blev godkendt den 19. marts 2003 (sag nr. N 433/02)

| 9. | den italienske ordning, der blev godkendt den 20. oktober 2004 (sag nr. N 114/04). |
| --- | --- |

9.

den italienske ordning, der blev godkendt den 20. oktober 2004 (sag nr. N 114/04).

(31)  Se især afsnit 3.3.5 i Kommissionens beslutning af 12. marts 2002: »Desuden fremgår det klart af arms længde -princippet, bestemmelserne om finansielle indtægter og udgifter, bestemmelserne om værn mod overkapitalisering, bestemmelserne om aktiviteter, der går på tværs af afgrænsningen, og bestemmelserne om transaktioner, der udføres af koncernforbundne selskaber, hvilke aktiviteter der kan blive omfattet af tonnageskatteordningen, og ordningen indeholder dermed en klar reference til kravene i retningslinjerne til dokumentation og bogføring«.

31

(32)  Se Domstolens dom af 15. juni 1993, sag 225/91, Matra mod Kommissionen, særlig præmis 41: »I denne henseende bemærkes, at selv om den i artikel 92 og 93 fastsatte procedure overlader et betydeligt skøn til Kommissionen og under visse betingelser til Rådet med henblik på vurderingen af, om en statsstøtteordning kan forenes med fællesmarkedets krav, følger det dog af traktatens almindelige opbygning, at denne procedure aldrig må føre til resultater, der er i strid med traktatens særlige bestemmelser (dom af 21.5.1980, sag 73/79, Kommissionen mod Italien, Sml. s. 1533, præmis 11). Domstolen har desuden fastslået, at gennemførelsesforanstaltninger til en støtte, som er i strid med andre særlige traktatbestemmelser end artikel 92 og 93, kan være så uløseligt forbundet med støttens formål, at det ikke er muligt at bedømme dem isoleret (dom af 22.3.1977, sag 74/76, Iannelli, Sml. s. 557).«

32

I denne henseende bemærkes, at selv om den i artikel 92 og 93 fastsatte procedure overlader et betydeligt skøn til Kommissionen og under visse betingelser til Rådet med henblik på vurderingen af, om en statsstøtteordning kan forenes med fællesmarkedets krav, følger det dog af traktatens almindelige opbygning, at denne procedure aldrig må føre til resultater, der er i strid med traktatens særlige bestemmelser (dom af 21.5.1980, sag 73/79, Kommissionen mod Italien, Sml. s. 1533, præmis 11). Domstolen har desuden fastslået, at gennemførelsesforanstaltninger til en støtte, som er i strid med andre særlige traktatbestemmelser end artikel 92 og 93, kan være så uløseligt forbundet med støttens formål, at det ikke er muligt at bedømme dem isoleret (dom af 22.3.1977, sag 74/76, Iannelli, Sml. s. 557).«

(33)

33

Artikel 10

Medlemsstaterne træffer alle almindelige eller særlige foranstaltninger, som er egnede til at sikre opfyldelsen af de forpligtelser, der følger af denne traktat, eller af retsakter foretaget af Fællesskabets institutioner. De letter Fællesskabets gennemførelse af dets opgaver. De afholder sig fra at træffe foranstaltninger, der er egnede til at bringe virkeliggørelsen af denne traktats målsætning i fare.

(34)  Rådets forordning (EF) nr. 659/1999 af 22. marts 1999 om fastlæggelse af regler for anvendelsen af EF-traktatens artikel 93 (EFT L 83 af 27.3.1999, s. 1).

34

(35)  Konstaterer Kommissionen efter en foreløbig undersøgelse, at en anmeldt foranstaltning giver anledning til tvivl om, hvorvidt den er forenelig med fællesmarkedet, beslutter den at indlede proceduren efter traktatens artikel 93, stk. 2, i det følgende benævnt »beslutning om at indlede den formelle undersøgelsesprocedure«.

35

Konstaterer Kommissionen efter en foreløbig undersøgelse, at en anmeldt foranstaltning giver anledning til tvivl om, hvorvidt den er forenelig med fællesmarkedet, beslutter den at indlede proceduren efter traktatens artikel 93, stk. 2, i det følgende benævnt »beslutning om at indlede den formelle undersøgelsesprocedure«.

(36)  Beslutningen om at indlede den formelle undersøgelsesprocedure skal sammenfatte de relevante faktiske og retlige spørgsmål, indeholde en foreløbig vurdering fra Kommissionens side med hensyn til støttekarakteren af den påtænkte foranstaltning og anføre, om der er tvivl om, hvorvidt den er forenelig med fællesmarkedet. I beslutningen skal den pågældende medlemsstat og andre interesserede parter opfordres til at fremsætte bemærkninger inden for en nærmere fastsat frist, der normalt ikke må overstige en måned. I behørigt begrundede tilfælde kan Kommissionen forlænge denne frist.

36

Beslutningen om at indlede den formelle undersøgelsesprocedure skal sammenfatte de relevante faktiske og retlige spørgsmål, indeholde en foreløbig vurdering fra Kommissionens side med hensyn til støttekarakteren af den påtænkte foranstaltning og anføre, om der er tvivl om, hvorvidt den er forenelig med fællesmarkedet. I beslutningen skal den pågældende medlemsstat og andre interesserede parter opfordres til at fremsætte bemærkninger inden for en nærmere fastsat frist, der normalt ikke må overstige en måned. I behørigt begrundede tilfælde kan Kommissionen forlænge denne frist.

---

| 19.6.2007 | EN | Official Journal of the European Union | C 135/20 |
| --- | --- | --- | --- |

19.6.2007

EN

Official Journal of the European Union

C 135/20

---

Prior notification of a concentration

(Case COMP/M.4646 — AXA/Monte dei Paschi/JV)

Candidate case for simplified procedure

(Text with EEA relevance)

(2007/C 135/07)

| 1. | On 11 June 2007, the Commission received a notification of a proposed concentration pursuant to Article 4 of Council Regulation (EC) No 139/2004 (1) by which the undertaking AXA S.A. (‘AXA’, France), acquires within the meaning of Articles 3(4) and 3(1)(b) of the Council Regulation joint control of the undertakings Monte Paschi Vita S.p.A. (‘MPS Vita’, Italy), and Monte Paschi Assicurazioni Danni S.p.A. (‘MPS Danni’, Italy), by way of purchase of shares. MPS Vita and MPS Danni are currently solely controlled by Banca Monte Paschi di Siena S.p.A. (‘BMPS’), Italy. BMPS will retain joint control over MPS Vita and MPS Danni, along with AXA. |
| --- | --- |

1.

On 11 June 2007, the Commission received a notification of a proposed concentration pursuant to Article 4 of Council Regulation (EC) No 139/2004 (1) by which the undertaking AXA S.A. (‘AXA’, France), acquires within the meaning of Articles 3(4) and 3(1)(b) of the Council Regulation joint control of the undertakings Monte Paschi Vita S.p.A. (‘MPS Vita’, Italy), and Monte Paschi Assicurazioni Danni S.p.A. (‘MPS Danni’, Italy), by way of purchase of shares. MPS Vita and MPS Danni are currently solely controlled by Banca Monte Paschi di Siena S.p.A. (‘BMPS’), Italy. BMPS will retain joint control over MPS Vita and MPS Danni, along with AXA.

| 2. | The business activities of the undertakings concerned are:






  — | for AXA: insurance and related financial services; |
| --- | --- | --- |

2.

The business activities of the undertakings concerned are:

—

for AXA: insurance and related financial services;

| — | for BMPS: banking and related financial services; |
| --- | --- |

—

for BMPS: banking and related financial services;

| — | for MPS Vita: life insurance and related financial services; |
| --- | --- |

—

for MPS Vita: life insurance and related financial services;

| — | for MPS Danni: non-life insurance. |
| --- | --- |

—

for MPS Danni: non-life insurance.

| 3. | On preliminary examination, the Commission finds that the notified transaction could fall within the scope of Regulation (EC) No 139/2004. However, the final decision on this point is reserved. Pursuant to the Commission Notice on a simplified procedure for treatment of certain concentrations under Council Regulation (EC) No 139/2004 (2) it should be noted that this case is a candidate for treatment under the procedure set out in the Notice. |
| --- | --- |

3.

On preliminary examination, the Commission finds that the notified transaction could fall within the scope of Regulation (EC) No 139/2004. However, the final decision on this point is reserved. Pursuant to the Commission Notice on a simplified procedure for treatment of certain concentrations under Council Regulation (EC) No 139/2004 (2) it should be noted that this case is a candidate for treatment under the procedure set out in the Notice.

| 4. | The Commission invites interested third parties to submit their possible observations on the proposed operation to the Commission.
  Observations must reach the Commission not later than 10 days following the date of this publication. Observations can be sent to the Commission by fax ((32-2) 296 43 01 or 296 72 44) or by post, under reference number COMP/M.4646 — AXA/Monte dei Paschi/JV, to the following address:





  European Commission |
| --- | --- |
| Directorate-General for Competition |
| Merger Registry |
| J-70 |
| B-1049 Bruxelles/Brussel |

4.

The Commission invites interested third parties to submit their possible observations on the proposed operation to the Commission.

Observations must reach the Commission not later than 10 days following the date of this publication. Observations can be sent to the Commission by fax ((32-2) 296 43 01 or 296 72 44) or by post, under reference number COMP/M.4646 — AXA/Monte dei Paschi/JV, to the following address:

European Commission

Directorate-General for Competition

Merger Registry

J-70

B-1049 Bruxelles/Brussel

---

(1)  OJ L 24, 29.1.2004, p. 1.

(2)  OJ C 56, 5.3.2005, p. 32.

---

| 19.6.2007 | EN | Official Journal of the European Union | C 135/21 |
| --- | --- | --- | --- |

19.6.2007

EN

Official Journal of the European Union

C 135/21

---

Prior notification of a concentration

(Case COMP/M.4721 — AIG Capital Partners/Bulgarian Telecommunications Company)

Candidate case for simplified procedure

(Text with EEA relevance)

(2007/C 135/08)

| 1. | On 12 June 2007, the Commission received a notification of a proposed concentration pursuant to Article 4 of Council Regulation (EC) No 139/2004 (1) by which the undertaking AIG Capital Partners Inc. (‘AIG’, USA) acquires within the meaning of Article 3(1)(b) of the Council Regulation control of the whole of the undertaking Bulgarian Telecommunications Company (‘BTC’, Bulgaria) by way of purchase of shares. |
| --- | --- |

1.

On 12 June 2007, the Commission received a notification of a proposed concentration pursuant to Article 4 of Council Regulation (EC) No 139/2004 (1) by which the undertaking AIG Capital Partners Inc. (‘AIG’, USA) acquires within the meaning of Article 3(1)(b) of the Council Regulation control of the whole of the undertaking Bulgarian Telecommunications Company (‘BTC’, Bulgaria) by way of purchase of shares.

| 2. | The business activities of the undertakings concerned are:






  — | for undertaking AIG: Investment advice and asset management products and services; |
| --- | --- | --- |

2.

The business activities of the undertakings concerned are:

—

for undertaking AIG: Investment advice and asset management products and services;

| — | for undertaking BTC: Fixed and mobile telecommunications in Bulgaria. |
| --- | --- |

—

for undertaking BTC: Fixed and mobile telecommunications in Bulgaria.

| 3. | On preliminary examination, the Commission finds that the notified transaction could fall within the scope of Regulation (EC) No 139/2004. However, the final decision on this point is reserved. Pursuant to the Commission Notice on a simplified procedure for treatment of certain concentrations under Council Regulation (EC) No 139/2004 (2) it should be noted that this case is a candidate for treatment under the procedure set out in the Notice. |
| --- | --- |

3.

On preliminary examination, the Commission finds that the notified transaction could fall within the scope of Regulation (EC) No 139/2004. However, the final decision on this point is reserved. Pursuant to the Commission Notice on a simplified procedure for treatment of certain concentrations under Council Regulation (EC) No 139/2004 (2) it should be noted that this case is a candidate for treatment under the procedure set out in the Notice.

| 4. | The Commission invites interested third parties to submit their possible observations on the proposed operation to the Commission.
  Observations must reach the Commission not later than 10 days following the date of this publication. Observations can be sent to the Commission by fax ((32-2) 296 43 01 or 296 72 44) or by post, under reference number COMP/M.4721 — AIG Capital Partners/Bulgarian Telecommunications Company, to the following address:





  European Commission |
| --- | --- |
| Directorate-General for Competition |
| Merger Registry |
| J-70 |
| B-1049 Bruxelles/Brussel |

4.

The Commission invites interested third parties to submit their possible observations on the proposed operation to the Commission.

Observations must reach the Commission not later than 10 days following the date of this publication. Observations can be sent to the Commission by fax ((32-2) 296 43 01 or 296 72 44) or by post, under reference number COMP/M.4721 — AIG Capital Partners/Bulgarian Telecommunications Company, to the following address:

European Commission

Directorate-General for Competition

Merger Registry

J-70

B-1049 Bruxelles/Brussel

---

(1)  OJ L 24, 29.1.2004, p. 1.

(2)  OJ C 56, 5.3.2005, p. 32.

---

OTHER ACTS

Commission

| 19.6.2007 | EN | Official Journal of the European Union | C 135/22 |
| --- | --- | --- | --- |

19.6.2007

EN

Official Journal of the European Union

C 135/22

---

Publication of an application pursuant to Article 6(2) of Council Regulation (EC) No 510/2006 on the protection of geographical indications and designations of origin for agricultural products and foodstuffs

(2007/C 135/09)

This publication confers the right to object to the application pursuant to Article 7 of Council Regulation (EC) No 510/2006 (1). Statements of objection must reach the Commission within six months from the date of this publication.

SUMMARY

COUNCIL REGULATION (EC) No 510/2006

‘SALATE VON DER INSEL REICHENAU’

EC No: DE/PGI/005/0317/27.10.2003

PDO ( ) PGI ( X )

This summary sets out the main elements of the product specification for information purposes.

1.   Responsible department in the Member State:

| Name: | Bundesministerium der Justiz |
| --- | --- |
| Address: | D-11015 Berlin |
| Tel. | (49-30) 20 25 70 |
| Fax | (49-30) 20 25 95 25 |
| E-mail: | poststelle@bmj.bund.de |

Name:

Bundesministerium der Justiz

Address:

D-11015 Berlin

Tel.

(49-30) 20 25 70

Fax

(49-30) 20 25 95 25

E-mail:

poststelle@bmj.bund.de

2.   Group:

| Name: | Reichenau-Gemüse eG |
| --- | --- |
| Address: | Marktstraße 1 |
| D-78479 Insel Reichenau |

Name:

Reichenau-Gemüse eG

Address:

Marktstraße 1

D-78479 Insel Reichenau

Tel.

(49-7534) 920 00

Fax

(49-7534) 92 0020

E-mail:

info@reichenaugemuese.de

Composition:

Producers/processors ( X ) Other: ( )

3.   Type of product:

Class 1.6: Fruit, vegetables and cereals, fresh or processed

4.   Specification:

(Summary of requirements under Article 4(2) of Regulation (EC) No 510/2006)

4.1   Name: ‘Salate von der Insel Reichenau’

4.2   Description: Salate von der Insel Reichenau are lettuces which come from the island of Reichenau in Lake Constance. The lettuce assortment consists of the varieties Lactuca sativa (L.) var. capitata (cabbage lettuce, batavian lettuce, iceberg, Novita) and Lactuca sativa (L.) var. crispa (Lollo rosso, Lollo Bionda, oakleaf). The lettuces are grown exclusively using the cultivation methods of Reichenau. They owe their special characteristics to the geographical conditions, but also to human influence.

4.3   Geographical area: The island of Reichenau in Lake Constance, Germany.

4.4   Proof of origin: All packages are labelled with batch numbers as part of the IMS certification for Reichenau Gemüse e.G. This batch number identifies the production holding. All holdings are located on the island of Reichenau and only cultivate land on the island. Land management is documented using the hydrographic chart. This traceability system irrefutably links the product with the geographical area.

4.5   Method of production: Salate von der Insel Reichenau are produced in accordance with the Richtlinien für den integrierten und kontrollierten Anbau von Gemüse in Baden-Württemberg zur Verwendung des Qualitätszeichens Baden-Württemberg ‘Gesicherte Qualität mit Herkunftsangabe’ (Guidelines on the integrated and controlled cultivation of vegetables in Baden-Württemberg for the purposes of using the Baden-Württemberg origin and quality label). This means that the use of fertilisers and plant protection products is kept to a minimum. The soil is carefully cultivated and kept healthy. Weeds are controlled largely by hoeing, steaming or flaming, i.e. they are mechanically controlled. The soil is analysed each year to optimise fertiliser use. Beneficial insects are used in the glasshouses to combat pests. On the island of Reichenau lettuces grown under cover (under glass or sheeting) are harvested from February to May. A second harvesting period for lettuces grown under cover takes place in October, November and December. The first lettuces grown outdoors under plastic sheeting or unwoven fabric are harvested from April/May onwards. The season ends with the first night frosts in the autumn (September/October). The lettuces are harvested mainly in the early hours of the morning. The entire harvest, right down to palletising, is carried out purely by hand. The garden-fresh lettuces are usually sold wholesale unbagged; individual heads of lettuce are bagged only at the express wish of clients. This stage of work is also carried out by hand in the field. All lettuces are washed before being delivered to wholesalers.

4.6   Link:

| — | Natural link: The island of Reichenau is virtually made for growing vegetables. Positioned as it is in Lake Constance, the island is distinguished from other vegetable-growing regions by its special geographical and climatic conditions (humidity, warmth, light) and hence meets the natural growing conditions for leaf lettuces, which require relatively warm temperatures, particularly well. As a large body of water, Lake Constance ensures sufficient humidity all year round. The reflection of light on the water's surface produces high-intensity light emissions for the products. Lake Constance also acts as a kind of thermal energy store. The humidity, heat and light reflection factors all have a positive impact on the climate, producing favourable growing conditions. Growers make use of these positive climatic conditions with their special knowledge of growing in glasshouses/plastic tunnels and outdoors under plastic sheeting. The leaf lettuces are specially and entirely grown in soil using thermal soil treatment without chemicals. |
| --- | --- |

—

Natural link: The island of Reichenau is virtually made for growing vegetables. Positioned as it is in Lake Constance, the island is distinguished from other vegetable-growing regions by its special geographical and climatic conditions (humidity, warmth, light) and hence meets the natural growing conditions for leaf lettuces, which require relatively warm temperatures, particularly well. As a large body of water, Lake Constance ensures sufficient humidity all year round. The reflection of light on the water's surface produces high-intensity light emissions for the products. Lake Constance also acts as a kind of thermal energy store. The humidity, heat and light reflection factors all have a positive impact on the climate, producing favourable growing conditions. Growers make use of these positive climatic conditions with their special knowledge of growing in glasshouses/plastic tunnels and outdoors under plastic sheeting. The leaf lettuces are specially and entirely grown in soil using thermal soil treatment without chemicals.

| — | Reputation: The above natural and human influences impact so positively on growth, the early harvest period and the natural quality of the products that Salate von der Insel Reichenau are renowned even beyond the region. A trade and consumer survey carried out in 2000 shows that consumers associate the island of Reichenau with horticulture (the island is also called the ‘Gemüseinsel’ — vegetable island), and have particularly positive opinions of the freshness, appearance and origins of the products. Salate von der Insel Reichenau are products of traditional horticulture going back to the monastery culture on the island of Reichenau. Abbot Walafrid Strabo launched the island of Reichenau's market-garden tradition in AD 840 with the description of his garden ‘De cultura hortorum’, known as ‘Hortulus’. Lettuce-growing on the island of Reichenau is first documented in 1895 (1 ha) (see H. Glönkler, ‘Vom Weinbau zum Gemüsebau’ (from winegrowing to vegetables), 1991, p. 60); by 1932 it had already increased to 20 ha (Glönkler, p. 70). Now leaf lettuces are grown under cover on around 30 ha and outside on around 50 ha. |
| --- | --- |

—

Reputation: The above natural and human influences impact so positively on growth, the early harvest period and the natural quality of the products that Salate von der Insel Reichenau are renowned even beyond the region. A trade and consumer survey carried out in 2000 shows that consumers associate the island of Reichenau with horticulture (the island is also called the ‘Gemüseinsel’ — vegetable island), and have particularly positive opinions of the freshness, appearance and origins of the products. Salate von der Insel Reichenau are products of traditional horticulture going back to the monastery culture on the island of Reichenau. Abbot Walafrid Strabo launched the island of Reichenau's market-garden tradition in AD 840 with the description of his garden ‘De cultura hortorum’, known as ‘Hortulus’. Lettuce-growing on the island of Reichenau is first documented in 1895 (1 ha) (see H. Glönkler, ‘Vom Weinbau zum Gemüsebau’ (from winegrowing to vegetables), 1991, p. 60); by 1932 it had already increased to 20 ha (Glönkler, p. 70). Now leaf lettuces are grown under cover on around 30 ha and outside on around 50 ha.

4.7   Inspection body:

| Name: | Regierungspräsidium Karlsruhe, Referat 34 |
| --- | --- |
| Address: | D-76247 Karlsruhe |
| Tel. | (49-721) 926 37 06 |
| Fax | (49-721) 37 05 46 |
| E-mail: | abteilung3@rpk.bwl.de |

Name:

Regierungspräsidium Karlsruhe, Referat 34

Address:

D-76247 Karlsruhe

Tel.

(49-721) 926 37 06

Fax

(49-721) 37 05 46

E-mail:

abteilung3@rpk.bwl.de

4.8   Labelling: Salate von der Insel Reichenau g.g.A.

---

(1)  JO L 93, 31.3.2006, p. 12.

---

| 19.6.2007 | EN | Official Journal of the European Union | C 135/25 |
| --- | --- | --- | --- |

19.6.2007

EN

Official Journal of the European Union

C 135/25

---

Publication of an application pursuant to Article 6(2) of Council Regulation (EC) No 510/2006 on the protection of geographical indications and designations of origin for agricultural products and foodstuffs

(2007/C 135/10)

This publication confers the right to object to the application pursuant to Article 7 of Council Regulation (EC) No 510/2006 (1). Statements of objection must reach the Commission within six months from the date of this publication.

SUMMARY

COUNCIL REGULATION (EC) No 510/2006

‘GURKEN VON DER INSEL REICHENAU’

EC No DE/PGI/005/0320/27.10.2003

PDO ( ) PGI ( X )

This summary sets out the main elements of the product specification for information purposes.

1.   Responsible department in the Member State:

| Name: | Bundesministerium der Justiz |
| --- | --- |
| Address: | D-11015 Berlin |
| Tel: | (49-30) 20 25 70 |
| Fax: | (49-30) 20 25 95 25 |
| e-mail: | poststelle@bmj.bund.de |

Name:

Bundesministerium der Justiz

Address:

D-11015 Berlin

Tel:

(49-30) 20 25 70

Fax:

(49-30) 20 25 95 25

e-mail:

poststelle@bmj.bund.de

2.   Group:

| Name: | Reichenau-Gemüse eG |
| --- | --- |
| Address: | Marktstraße 1 |
| D-78479 Insel Reichenau |

Name:

Reichenau-Gemüse eG

Address:

Marktstraße 1

D-78479 Insel Reichenau

Tel:

(49-7534) 920 00

Fax:

(49-7534) 92 0020

e-mail:

info@reichenaugemuese.de

Composition:

Producers/processors ( X ) Other ( )

3.   Type of product:

Class 1.6: Fruit, vegetables and cereals, fresh or processed

4.   Specification

(Summary of requirements under Article 4(2) of Regulation (EC) No 510/2006)

4.1   Name: ‘Gurken von der Insel Reichenau’

4.2   Description: Snake cucumber — Cucumis sativus; between 300 g and 900 g in weight; the cucumbers are long and straight, dark green in colour, and firm.

4.3   Geographical area: The island of Reichenau in Lake Constance, Germany.

4.4   Proof of origin: All packages are labelled with batch numbers as part of the IMS certification for Reichenau Gemüse e.G. This batch number identifies the production holding. All holdings are located on the island of Reichenau and only cultivate land on the island. Land management is documented using the hydrographic chart. This traceability system irrefutably links the product with the geographical area.

4.5   Method of production: Gurken von der Insel Reichenau are produced in accordance with the Richtlinien für den integrierten und kontrollierten Anbau zur Verwendung des Qualitätszeichens Baden-Württemberg ‘Gesicherte Qualität mit Herkunftsangabe’ (Guidelines on integrated and controlled cultivation for the purposes of using the Baden-Württemberg origin and quality label), and exclusively on organic substrate. Weeds are controlled largely by hoeing, steaming or flaming, i.e. they are mechanically controlled. The soil is analysed each year to optimise fertiliser use. Beneficial insects are used in the glasshouses to combat pests. Cucumbers are harvested year-round on the island of Reichenau. The cucumbers are harvested in the early hours of the morning exclusively by hand. Directly after harvest the cucumbers are packed into crates and transported to the sorting plant located on each production holding. Harvesting the cucumbers early in the morning and sorting them in shaded premises means they are almost entirely protected from the heat of the day, thereby considerably enhancing product quality. Before being sorted, each cucumber is washed individually. They are sorted by weight: 300-400 g; 400-500 g; 500-600 g; 600-750 g; over 750 g. Cucumbers sorted by weight in this way comply with the requirements of commercial grade 1. Cucumbers which are too bent to comply with commercial grade 1 are packed separately as commercial grade 2. The various weight categories are packed on the production holding in different colour-coded, mainly two-part boxes. The cucumbers are packed into boxes while still damp. The boxes are, as a rule, completely closed which further promotes product quality by producing a certain cooling effect.

4.6   Link: Natural link: The island of Reichenau is virtually made for growing vegetables. Positioned as it is in Lake Constance, the island is distinguished from other vegetable-growing regions by its special geographical and climatic conditions (humidity, warmth, light). Growing under cover on the island of Reichenau meets all the basic conditions for cucumber growth: high temperatures, high air humidity and a regular water supply. Optimal growing conditions are guaranteed by the lake surrounding the island, which acts as a light and thermal heat store, the humidity in the glasshouses, which can be precisely regulated, and a water supply which can be 100 % tailored to the plants' needs. Producers' specialist knowledge of growing in glasshouses/plastic tunnels also contributes to this. The cucumbers are grown exclusively on organic substrate.

Reputation: These natural and human influences impact so positively on the quality of Gurken von der Insel Reichenau that they are renowned even beyond the region. A trade and consumer survey carried out in 2000 shows that consumers associate the island of Reichenau with horticulture (the island is also called the ‘Gemüseinsel’ — vegetable island), and have particularly positive opinions of the freshness, appearance and origins of the products. Gurken von der Insel Reichenau are products of traditional horticulture going back to the monastery culture on the island of Reichenau. Abbot Walafrid Strabo launched the island of Reichenau's market-garden tradition in AD 840 with the description of his garden ‘De cultura hortorum’, known as ‘Hortulus’. Cucumber-growing on the island of Reichenau is first documented in 1900, and by 1932 it had already increased to over 300 ares (see Glönkler, ‘Vom Weinbau zum Gemüsebau’ (from winegrowing to vegetables), 1991, pp. 61 and 70). Now cucumbers are grown under cover on around 32 ha.

4.7   Inspection body:

| Name: | Regierungspräsidium Karlsruhe, Referat 34 |
| --- | --- |
| Address: | D-76247 Karlsruhe |
| Tel: | (49-721) 926 37 06 |
| Fax: | (49-721) 37 05 46 |
| e-mail: | abteilung3@rpk.bwl.de |

Name:

Regierungspräsidium Karlsruhe, Referat 34

Address:

D-76247 Karlsruhe

Tel:

(49-721) 926 37 06

Fax:

(49-721) 37 05 46

e-mail:

abteilung3@rpk.bwl.de

4.8   Labelling: Gurken von der Insel Reichenau g.g.A.

---

(1)  OJ L 93, 31.3.2006, p. 12.

---

| 19.6.2007 | EN | Official Journal of the European Union | C 135/27 |
| --- | --- | --- | --- |

19.6.2007

EN

Official Journal of the European Union

C 135/27

---

Publication of an application pursuant to Article 6(2) of Council Regulation (EC) No 510/2006 on the protection of geographical indications and designations of origin for agricultural products and foodstuffs

(2007/C 135/11)

This publication confers the right to object to the application pursuant to Article 7 of Council Regulation (EC) No 510/2006 (1). Statements of objection must reach the Commission within six months from the date of this publication.

SUMMARY

COUNCIL REGULATION (EC) No 510/2006

‘FELDSALAT VON DER INSEL REICHENAU’

EC No DE/PGI/005/0318/27.10.2003

PDO ( ) PGI ( X )

This summary sets out the main elements of the product specification for information purposes.

1.   Responsible department in the Member State:

| Name: | Bundesministerium der Justiz |
| --- | --- |
| Address: | D-11015 Berlin |
| Tel: | (49-30) 20 25 70 |
| Fax: | (49-30) 20 25 95 25 |
| e-mail: | poststelle@bmj.bund.de |

Name:

Bundesministerium der Justiz

Address:

D-11015 Berlin

Tel:

(49-30) 20 25 70

Fax:

(49-30) 20 25 95 25

e-mail:

poststelle@bmj.bund.de

2.   Group:

| Name: | Reichenau-Gemüse eG |
| --- | --- |
| Address: | Marktstraße 1 |
| D-78479 Insel Reichenau |

Name:

Reichenau-Gemüse eG

Address:

Marktstraße 1

D-78479 Insel Reichenau

Tel:

(49-7534) 920 00

Fax:

(49-7534) 92 0020

e-mail:

info@reichenaugemuese.de

Composition:

Producers/processors ( X ) Other ( )

3.   Type of product:

Class 1.6: Fruit, vegetables and cereals, fresh or processed

4.   Specification

(Summary of requirements under Article 4(2) of Regulation (EC) No 510/2006)

4.1   Name: ‘Feldsalat von der Insel Reichenau’

4.2   Description: Feldsalat von der Insel Reichenau is lamb's lettuce which comes from the island of Reichenau in Lake Constance.

Small-leaved lamb's lettuce in bunches, free of roots and yellow cotyledons, frost-hardy, deep green colour, nutty taste, crunchy.

4.3   Geographical area: The island of Reichenau in Lake Constance, Germany.

4.4   Proof of origin: All packages are labelled with batch numbers as part of the IMS certification for Reichenau Gemüse e.G. This batch number identifies the production holding. All holdings are located on the island of Reichenau and only cultivate land on the island. Land management is documented using the hydrographic chart. This traceability system irrefutably links the product with the geographical area.

4.5   Method of production: Feldsalat von der Insel Reichenau is produced in accordance with the Richtlinien für den integrierten und kontrollierten Anbau von Gemüse in Baden-Württemberg zur Verwendung des Qualitätszeichens Baden-Württemberg ‘Gesicherte Qualität mit Herkunftsangabe’ (Guidelines on the integrated and controlled cultivation of vegetables in Baden-Württemberg for the purposes of using the Baden-Württemberg origin and quality label), and exclusively on organic substrate. The soil is carefully cultivated and kept healthy. Weeds are controlled largely by hoeing, steaming or flaming, i.e. they are mechanically controlled. The soil is analysed each year to optimise fertiliser use. Beneficial insects are used in the glasshouses to combat pests. The island of Reichenau's cultivation methods mean that lamb's lettuce is harvested under glass from October to March, and outdoors in October and April to June. Lamb's lettuce is either sown from seed or planted as seedlings. On the island of Reichenau lamb's lettuce is picked solely by hand. This is a key difference from other major growing regions where it is harvested mechanically. The lamb's lettuce is then loosely placed in 1 kg bunches and washed. It is also sold in 1 kg bunches.

4.6   Link:

| — | Natural link: The island of Reichenau is virtually made for growing vegetables. Originally a wild plant that is frost-hardy, also able to grow in semi-shade and very undemanding in terms of soil, nutrients and water requirements, lamb's lettuce is exceptionally well-suited to growing conditions on the island with its shorter, cooler winter days. Its specific growing requirements allow cultivation even in foggy periods, which can often last for weeks in winter in this region. |
| --- | --- |

—

Natural link: The island of Reichenau is virtually made for growing vegetables. Originally a wild plant that is frost-hardy, also able to grow in semi-shade and very undemanding in terms of soil, nutrients and water requirements, lamb's lettuce is exceptionally well-suited to growing conditions on the island with its shorter, cooler winter days. Its specific growing requirements allow cultivation even in foggy periods, which can often last for weeks in winter in this region.

| — | Reputation: Quite apart from the climate and soil conditions, the special know-how of producers also improves the quality of the lamb's lettuce and thus helps promote its image even outside the region. A trade and consumer survey carried out in 2000 shows that consumers associate the island of Reichenau with horticulture (the island is also called the ‘Gemüseinsel’ — vegetable island), and have particularly positive opinions of the freshness, appearance and origins of the products. Feldsalat von der Insel Reichenau is a product of traditional horticulture going back to the monastery culture on the island of Reichenau. Abbot Walafrid Strabo launched the island of Reichenau's market-garden tradition in AD 840 with the description of his garden ‘De cultura hortorum’, known as ‘Hortulus’. The cultivation of lamb's lettuce can first be traced back to 1901; by 1938 it was one of the main vegetables grown on the island of Reichenau (see H. Glönkler, ‘Vom Weinbau zum Gemüsebau’ (‘from winegrowing to vegetables’), 1991, pp. 61 & 122). Today lamb's lettuce is grown on around 30 ha, much of it under glass. |
| --- | --- |

—

Reputation: Quite apart from the climate and soil conditions, the special know-how of producers also improves the quality of the lamb's lettuce and thus helps promote its image even outside the region. A trade and consumer survey carried out in 2000 shows that consumers associate the island of Reichenau with horticulture (the island is also called the ‘Gemüseinsel’ — vegetable island), and have particularly positive opinions of the freshness, appearance and origins of the products. Feldsalat von der Insel Reichenau is a product of traditional horticulture going back to the monastery culture on the island of Reichenau. Abbot Walafrid Strabo launched the island of Reichenau's market-garden tradition in AD 840 with the description of his garden ‘De cultura hortorum’, known as ‘Hortulus’. The cultivation of lamb's lettuce can first be traced back to 1901; by 1938 it was one of the main vegetables grown on the island of Reichenau (see H. Glönkler, ‘Vom Weinbau zum Gemüsebau’ (‘from winegrowing to vegetables’), 1991, pp. 61 & 122). Today lamb's lettuce is grown on around 30 ha, much of it under glass.

4.7   Inspection body:

| Name: | Regierungspräsidium Karlsruhe, Referat 34 |
| --- | --- |
| Address: | D-76247 Karlsruhe |
| Tel: | (49-721) 926 37 06 |
| Fax: | (49-721) 37 05 46 |
| e-mail: | abteilung3@rpk.bwl.de |

Name:

Regierungspräsidium Karlsruhe, Referat 34

Address:

D-76247 Karlsruhe

Tel:

(49-721) 926 37 06

Fax:

(49-721) 37 05 46

e-mail:

abteilung3@rpk.bwl.de

4.8   Labelling: Feldsalat von der Insel Reichenau g.g.A.

---

(1)  OJ L 93, 31.3.2006, p. 12.

---

| 19.6.2007 | EN | Official Journal of the European Union | C 135/29 |
| --- | --- | --- | --- |

19.6.2007

EN

Official Journal of the European Union

C 135/29

---

Publication of an application pursuant to Article 6(2) of Council Regulation (EC) No 510/2006 on the protection of geographical indications and designations of origin for agricultural products and foodstuffs

(2007/C 135/12)

This publication confers the right to object to the application pursuant to Article 7 of Council Regulation (EC) No 510/2006 (1). Statements of objection must reach the Commission within six months from the date of this publication.

SUMMARY

COUNCIL REGULATION (EC) No 510/2006

‘TOMATEN VON DER INSEL REICHENAU’

EC No DE/PGI/005/0319/27.10.2003

PDO ( ) PGI ( X )

This summary sets out the main elements of the product specification for information purposes.

1.   Responsible department in the Member State:

| Name: | Bundesministerium der Justiz |
| --- | --- |
| Address: | D-11015 Berlin |
| Tel: | (49-30) 20 25 70 |
| Fax: | (49-30) 20 25 95 25 |
| e-mail: | poststelle@bmj.bund.de |

Name:

Bundesministerium der Justiz

Address:

D-11015 Berlin

Tel:

(49-30) 20 25 70

Fax:

(49-30) 20 25 95 25

e-mail:

poststelle@bmj.bund.de

2.   Group:

| Name: | Reichenau-Gemüse eG |
| --- | --- |
| Address: | Marktstraße 1 |
| D-78479 Insel Reichenau |

Name:

Reichenau-Gemüse eG

Address:

Marktstraße 1

D-78479 Insel Reichenau

Tel:

(49-7534) 920 00

Fax:

(49-7534) 92 00 20

e-mail:

info@reichenaugemuese.de

Composition:

Producers/processors ( X ) Other ( )

3.   Type of product:

Class 1.6: Fruit, vegetables and cereals, fresh or processed

2.   Specification

(Summary of requirements under Article 4(2) of Regulation (EC) No 510/2006)

4.1   Name: ‘Tomaten von der Insel Reichenau’

4.2   Description: Tomaten von der Insel Reichenau are tomatoes which come from the island of Reichenau in Lake Constance. Tomatoes — Lycopersicon lycopersicum are round, firm, medium-red and have a taste typical of the variety.

4.3   Geographical area: The island of Reichenau in Lake Constance, Germany.

4.4   Proof of origin: All packages are labelled with batch numbers as part of the IMS certification for Reichenau Gemüse e.G. This batch number identifies the production holding. All holdings are located on the island of Reichenau and only cultivate land on the island. Land management is documented using the hydrographic chart. This traceability system irrefutably links the product with the geographical area.

4.5   Method of production: Tomaten von der Insel Reichenau are grown in accordance with the Richtlinien für den integrierten und kontrollierten Anbau zur Verwendung des Qualitätszeichens Baden-Württemberg ‘Gesicherte Qualität mit Herkunftsangabe’ (Guidelines on integrated and controlled cultivation for the purposes of using the Baden-Württemberg origin and quality label), and exclusively on organic substrate. Weeds are controlled largely by hoeing, steaming or flaming, i.e. they are mechanically controlled. The soil is analysed each year to optimise fertiliser use. On the island of Reichenau tomatoes grown under cover are harvested from May to October. Outdoor crops are harvested from late July to September. The tomatoes are harvested in the mornings by hand. The tomatoes grown under cover are picked largely with the green calyx and stalk. They are mainly sorted and packed by hand, as mechanical sorting would damage tomatoes with the stalk still attached. Only a small quantity are grown as vine tomatoes and harvested accordingly. As a rule, the tomatoes grown outdoors are sorted and packed mechanically. The tomatoes are sorted into: 40-47 mm, 47-57 mm, 57-67 mm, 67-82 mm, 82-105 mm and vine tomatoes.

4.6   Link:

| — | Natural link: The island of Reichenau is virtually made for growing vegetables. Positioned as it is in Lake Constance, the island is distinguished from other vegetable-growing regions by its special geographical and climatic conditions (humidity, warmth, light) and hence meets the natural growing conditions for tomatoes, which require relatively warm temperatures, particularly well. Lake Constance acts as a kind of thermal energy store. The humidity, heat and light reflection factors all have a positive impact on the climate, producing favourable growing conditions.
  As they are native to South America, tomatoes need high temperatures and a regular supply of water, but not waterlogged soil, in order to thrive. This is why the moraine soil on the island of Reichenau, which is very coarse in places, is highly suited to growing tomatoes, as while water can be regularly supplied, the prevalent soil types on the island retain only very limited amounts of water, meaning there is little risk of waterlogging. These natural conditions, such as soil-type and the amount of light and warmth, plus the fact that the cooperative's own irrigation system (over 60 000 m of pipes on the island) provides an optimal supply of Lake Constance water after the vegetative stage, make the island of Reichenau perfectly suited to growing tomatoes. A targeted supply of nutrients and, when cultivated under cover, a controlled climate further optimise growing conditions. Growers make the most of these positive climate conditions with their special knowledge of growing tomatoes under cover and outdoors. |
| --- | --- |

—

Natural link: The island of Reichenau is virtually made for growing vegetables. Positioned as it is in Lake Constance, the island is distinguished from other vegetable-growing regions by its special geographical and climatic conditions (humidity, warmth, light) and hence meets the natural growing conditions for tomatoes, which require relatively warm temperatures, particularly well. Lake Constance acts as a kind of thermal energy store. The humidity, heat and light reflection factors all have a positive impact on the climate, producing favourable growing conditions.

As they are native to South America, tomatoes need high temperatures and a regular supply of water, but not waterlogged soil, in order to thrive. This is why the moraine soil on the island of Reichenau, which is very coarse in places, is highly suited to growing tomatoes, as while water can be regularly supplied, the prevalent soil types on the island retain only very limited amounts of water, meaning there is little risk of waterlogging. These natural conditions, such as soil-type and the amount of light and warmth, plus the fact that the cooperative's own irrigation system (over 60 000 m of pipes on the island) provides an optimal supply of Lake Constance water after the vegetative stage, make the island of Reichenau perfectly suited to growing tomatoes. A targeted supply of nutrients and, when cultivated under cover, a controlled climate further optimise growing conditions. Growers make the most of these positive climate conditions with their special knowledge of growing tomatoes under cover and outdoors.

| — | Reputation: The above natural and human influences impact so positively on the quality of Tomaten von der Insel Reichenau that they are renowned even beyond the region. A trade and consumer survey carried out in 2000 shows that consumers associate the island of Reichenau with horticulture (the island is also called the ‘Gemüseinsel’ — vegetable island), and have particularly positive opinions of the freshness, appearance and origins of the products. Tomaten von der Insel Reichenau are products of traditional horticulture going back to the monastery culture on the island of Reichenau. Abbot Walafrid Strabo launched the island of Reichenau's market-garden tradition in AD 840 with the description of his garden ‘De cultura hortorum’, known as ‘Hortulus’. Tomato-growing on the island of Reichenau is first documented in 1900, and by 1932 it had already increased to over 500 ares (see Glönkler, ‘Vom Weinbau zum Gemüsebau’ (from winegrowing to vegetables), 1991, pp. 61 and 70). Now tomatoes are grown under cover on around 5 ha. |
| --- | --- |

—

Reputation: The above natural and human influences impact so positively on the quality of Tomaten von der Insel Reichenau that they are renowned even beyond the region. A trade and consumer survey carried out in 2000 shows that consumers associate the island of Reichenau with horticulture (the island is also called the ‘Gemüseinsel’ — vegetable island), and have particularly positive opinions of the freshness, appearance and origins of the products. Tomaten von der Insel Reichenau are products of traditional horticulture going back to the monastery culture on the island of Reichenau. Abbot Walafrid Strabo launched the island of Reichenau's market-garden tradition in AD 840 with the description of his garden ‘De cultura hortorum’, known as ‘Hortulus’. Tomato-growing on the island of Reichenau is first documented in 1900, and by 1932 it had already increased to over 500 ares (see Glönkler, ‘Vom Weinbau zum Gemüsebau’ (from winegrowing to vegetables), 1991, pp. 61 and 70). Now tomatoes are grown under cover on around 5 ha.

4.7   Inspection body:

| Name: | Regierungspräsidium Karlsruhe, Referat 34 |
| --- | --- |
| Address: | D-76247 Karlsruhe |
| Tel: | (49-721) 926 37 06 |
| Fax: | (49-721) 37 05 46 |
| e-mail: | abteilung3@rpk.bwl.de |

Name:

Regierungspräsidium Karlsruhe, Referat 34

Address:

D-76247 Karlsruhe

Tel:

(49-721) 926 37 06

Fax:

(49-721) 37 05 46

e-mail:

abteilung3@rpk.bwl.de

4.8   Labelling: Tomaten von der Insel Reichenau g.g.A.

---

(1)  OJ L 93, 31.3.2006, p. 12.

---