Staatliche Beihilfen - Vereinigtes Königreich

Beihilfe C 52/2001 (ex NN 51/2000) - Steuervorteile für bestimmte Unternehmen in Gibraltar

Aufforderung zur Abgabe einer Stellungnahme gemäß Artikel 88 Absatz 2 EG-Vertrag

(2002/C 26/04)

(Text von Bedeutung für den EWR)

Mit Schreiben vom 11. Juli 2001, das nachstehend in der verbindlichen Sprachfassung abgedruckt ist, hat die Kommission dem Vereinigten Königreich ihren Beschluss mitgeteilt, wegen der vorerwähnten Maßnahme das Verfahren nach Artikel 88 Absatz 2 EG-Vertrag einzuleiten.

Die Kommission fordert alle Beteiligten zu den Maßnahmen, derentwegen die Kommission das Verfahren einleitet, zur Stellungnahme innerhalb eines Monats nach dem Datum dieser Veröffentlichung an folgende Anschrift auf: Europäische Kommission Generaldirektion Wettbewerb

Registratur Beihilfen

B - 1049 Brüssel Fax (32-2) 296 12 42.

Alle Stellungnahmen werden dem Vereinigten Königreich übermittelt. Jeder, der eine Stellungnahme abgibt, kann unter Angabe von Gründen schriftlich beantragen, dass seine Identität nicht bekannt gegeben wird.

ZUSAMMENFASSUNG

Die Maßnahme ist bei der Kommission nicht angemeldet worden.

Die Beihilfemaßnahme, die Gegenstand des Verfahrens ist, betrifft Gibraltar. Grundlage sind die Einkommensteuervorschriften (berechtigte Unternehmen) vom 22. September 1984: Danach kann ein Unternehmen, das bestimmte Voraussetzungen erfuellt (u. a. darf kein Bürger Gibraltars und keine in Gibraltar ansässige Person wirtschaftlich an dem Unternehmen beteiligt sein), eine Bescheinigung als "berechtigtes Unternehmen" erhalten. Bei Vorliegen dieser Bescheinigung können die Gewinne des Unternehmens zu einem Steuersatz besteuert werden, der in jedem Fall unter dem üblichen Körperschaftsteuersatz liegt.

Zweck dieser Regelung ist die Ansiedlung bisher nicht in Gibraltar ansässiger Unternehmen, was durch erhebliche Steuervorteile erreicht werden soll. Die Maßnahme stellt offensichtlich eine Beihilfe dar, da sie die vier einschlägigen Kriterien erfuellt.

Erstens verschafft die Maßnahme den Begünstigten einen Vorteil, durch den die ihnen normalerweise entstehenden Kosten gesenkt werden. Nach Punkt 9 der Mitteilung der Kommission über die Anwendung der Vorschriften über staatliche Beihilfen auf Maßnahmen im Bereich der direkten Unternehmensbesteuerung(1) kann der Steuervorteil durch verschiedene Arten einer Verminderung der Steuerbelastung des Unternehmens und insbesondere durch eine Verringerung der Steuerschuld gewährt werden. Die Befreiung von der Verpflichtung zur Zahlung des vollen Körperschaftsteuersatzes dürfte dieses Kriterium erfuellen.

Zweitens muss der Vorteil vom Staat oder aus staatlichen Mitteln gewährt werden. Die Gewährung einer Steuererleichterung hat ein verringertes Steueraufkommen zur Folge, das nach Punkt 10 der Mitteilung der Kommission über die Anwendung der Vorschriften über staatliche Beihilfen auf Maßnahmen im Bereich der direkten Unternehmensbesteuerung der Verwendung staatlicher Mittel in Form von Staatsausgaben gleichzusetzen ist.

Drittens muss sich die Maßnahme auf den Wettbewerb und den Handel zwischen den Mitgliedstaaten auswirken. Dieses Kriterium wird durch die Maßnahme insoweit erfuellt, als diese Unternehmen tatsächlich oder potenziell in der Lage sind, mit Unternehmen in anderen Mitgliedstaaten in Geschäftsbeziehungen zu treten. Dies ist umso mehr der Fall, als sich das begünstigte Unternehmen nach den vorliegenden Informationen im Regelfall weder in Gibraltar noch mit Bürgern Gibraltars oder mit in Gibraltar ansässigen Personen geschäftlich betätigen darf.

Schließlich muss die Maßnahme spezifisch oder selektiv sein, also "bestimmte Unternehmen oder die Herstellung bestimmter Waren" begünstigen. Bei den Begünstigten handelt es sich um Unternehmen, an denen kein Bürger Gibraltars und keine in Gibraltar ansässige Person wirtschaftlich beteiligt sein darf. Darüber hinaus darf sich das begünstigte Unternehmen weder in Gibraltar noch mit Bürgern Gibraltars oder mit in Gibraltar ansässigen Personen geschäftlich betätigen. Daher kann davon ausgegangen werden, dass die Maßnahme insoweit selektiver Natur ist, als im Ausland ansässige Unternehmen gegenüber anderen Firmen begünstigt werden.

Wie in Punkt 26 der Mitteilung der Kommission über die Anwendung der Vorschriften über staatliche Beihilfen auf Maßnahmen im Bereich der direkten Unternehmensbesteuerung ausgeführt, lässt es sich mit der Logik eines Steuersystems nur schwer begründen, "wenn nicht ansässige Unternehmen günstiger als ansässige Unternehmen behandelt werden". Zwar kommen als begünstigte Unternehmen auch ansässige Unternehmen in Frage, die Anspruchsberechtigung wird ihnen aber nur eingeräumt, wenn sie sich in ausländischem Besitz befinden. Offenbar werden anspruchsberechtigte Unternehmen gegenüber anderen ansässigen Unternehmen begünstigt. Daher scheint sich die Anwendung eines niedrigeren Körperschaftsteuersatzes nicht mit der Logik des Steuersystems begründen zu lassen.

Deshalb stellt die Maßnahme offensichtlich eine Betriebsbeihilfe dar. Darüber hinaus scheint die fragliche Beihilfe unter keine der Ausnahmebestimmungen von Artikel 87 Absätze 2 und 3 EG-Vertrag zu fallen. Aufgrund der vorläufigen Würdigung des Beihilfecharakters gemäß Artikel 6 der Verordnung (EG) Nr. 659/1999 des Rates über besondere Vorschriften für die Anwendung von Artikel 93 EG-Vertrag bezweifelt die Kommission daher die Vereinbarkeit dieser steuerlichen Maßnahme.

Gemäß Artikel 14 der Verordnung (EG) Nr. 659/1999 können alle rechtswidrigen Beihilfen vom Empfänger zurückgefordert werden.

WORTLAUT DES SCHREIBENS

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

In 1997, the Ecofin Council adopted a code of conduct for direct business taxation with the objective of tackling harmful tax competition (OJ C 2, 6.1.1998). Following to the commitment taken by way of this code, the Commission published in 1998 a notice on the application of State aid rules to measures relating to direct business taxation (OJ C 384, 10.12.1998) stressing its determination to apply them rigorously and to respect the principle of equality of treatment. The current procedure is carried out within this framework.

I. PROCEDURE

1. Aid NN 51/2000 - Qualifying companies has not been notified to the Commission. As this measure does not seem to fall within any of the categories listed under Article 1(b) of Council Regulation (EC) No 659/1999(2), it has to be considered at this stage as a non-notified aid.

2. On 12 February 1999 the Commission has sent a first request for information in respect of a number of tax schemes applicable in Gibraltar. The Permanent Representation of the United Kingdom to the European Union provided an answer dated 27 July 1999. A second request for information was sent on 4 August 1999, the answer was dated 12 November 1999. A third request for information was sent on 23 May 2000, a reminder on 28 June 2000, the answer was dated 3 July 2000.

II. DETAILED DESCRIPTION OF THE MEASURE

3. According to the information transmitted, the rules on qualifying companies were introduced by the Income Tax (Qualifying Companies) Rules of 22 September 1984 and they are still applicable.

4. They allow a company or registered branch holding the status of qualifying company to be liable to taxation on its profits at a rate that is lower than the normal corporate tax rate.

II.A. Objective

5. The purpose of this regime is to attract companies in which no Gibraltarian or resident of Gibraltar has a beneficial interest to Gibraltar through considerable tax advantage.

II.B. The aid measure

Conditions

6. In order to obtain the qualifying company status, a company must fulfil the following conditions:

- it must have a paid up share capital of GBP 1000 or the foreign currency equivalent thereof,

- it must deposit GBP 1000 with the Gibraltar Government as security for future taxes,

- it must pay a fee of GBP 250 for a qualifying certificate,

- no Gibraltarian or Gibraltar resident may have a beneficial interest in the shares of the company,

- the company may not, without the prior consent of the Gibraltar Financial and Development Secretary, trade or carry on business in Gibraltar, with Gibraltarians or residents of Gibraltar. It may, however, trade with other exempt or qualifying companies.

Qualifying company status

7. A company, which fulfils the above conditions, obtains a qualifying company certificate. Once issued the qualifying company certificate is valid for 25 years.

8. On the basis of the information so far provided, a company holding this certificate will be liable to taxation on its profits at such a rate which will in any event be lower than the normal corporate tax rate, which currently stands at 35 %. The rate of tax applied will depend on the type of activity the company engages in (as to the exact rates applicable, please refer to the request for information as explained in points 26 and 27 here below).

9. Other benefits resulting from the qualifying status are the following:

- fees payable to non-residents (including directors) and dividends paid to its shareholders are subject to withholding tax at the same prescribed rate as the company,

- there is no stamp duty on the transfer of shares of a qualifying company.

III. ASSESSMENT OF THE MEASURE

10. To be considered an aid under Article 87(1) of the EC Treaty, a measure must fulfil the four following criteria.

11. Firstly, the measure must afford the beneficiaries an advantage that reduces the costs they normally bear in the course of their business. According to point 9 of the Commission notice on the application of the State aid rules to measures relating to direct business taxation(3), the tax advantage may be granted through different types of reduction in the company's burden and, in particular, through a reduction in the amount of tax.

12. The relief from the obligation to pay the full amount of corporation tax seems to fulfil this criterion. Moreover, since the information provided was not complete, one should not exclude the possibility of other advantages.

13. Secondly, the advantage must be granted by the State or through State resources. The grant of a tax reduction involves a loss of tax revenue which, according to point 10 of the Commission Notice on the application of the State aid rules to measures relating to direct business taxation, is equivalent to the use of State resources in the form of fiscal expenditure.

14. Thirdly, the measure must affect competition and trade between Member States. This criterion seems to be fulfilled by the measure to the extent that these companies are able, actually or potentially, to trade with companies located in other Member States. This is all the more so that, on the basis of the information provided, the qualifying company may not, in normal circumstances, trade or carry on business in Gibraltar, with Gibraltarians or residents of Gibraltar.

15. Lastly, the measure must be specific or selective in that it favours 'certain undertakings or the production of certain goods'. The beneficiaries of the measure are companies in which no Gibraltarian or Gibraltar resident may have a beneficial interest in their shares. In addition, the qualifying company may not in normal circumstances trade or carry on business in Gibraltar with Gibraltarians or residents of Gibraltar. On the basis of these elements it can be presumed that the measure is selective, in so far as it accords privileged tax treatment to those non-Gibraltar-owned companies. It should be borne in mind that the identification of the abovementioned features regarding material specificity do not exclude the existence of other features that would confer specificity to the envisaged tax regime, like for example regional specificity.

16. As stated in point 26 of the Commission notice on the application of the State aid rules to measures relating to direct business taxation, 'if non-resident companies are treated more favourably than resident ones' it is difficult to justify such an exception by the logic of the tax system. Despite the fact that qualifying companies are resident companies, it cannot be challenged that the qualifying status is granted to them only on the basis that they are foreign-owned. Qualifying companies are treated more favourably than other resident companies. Therefore, the application of a lower corporate tax rate cannot be justified by the logic of the tax system.

17. Finally, it should be recalled that the Act of Accession to the European Communities of, inter alia, the United Kingdom does not provide any exclusion as to the applicability of the relevant provisions on State aid (e.g. Articles 92 (now 87) and 93 (now 88) of the Treaty to Gibraltar.

IV. COMPATIBILITY OF THE AID

18. The measure appears to constitute aid in the meaning of Article 87(1) EC. It is therefore necessary to determine if such an aid is compatible with the common market under the exceptions laid down in Article 87(2) and (3) EC.

19. It appears that the exceptions under Article 87(2) EC cannot be applied in this case, as the aid is not aimed at the objectives listed in these provisions.

20. Under Article 87(3)(a), an aid is considered compatible with the common market when it is designed to promote the economic development of areas where the standard of living is abnormally low or where there is serious underemployment. Since Gibraltar is not such an area, this provision does not apply.

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

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

23. The rules according a qualifying company status are not related to an investment or to a job creation and constitute a permanent relief from charges that should be normally met by these companies in the course of their business.

24. The aid can, at this stage, be considered as an operating aid, the benefits of which will cease as soon as the aid is withdrawn. According to the constant practice of the Commission, such aid cannot be considered to facilitate the development of certain economic activities or of certain economic areas.

25. Since the aid does not appear to qualify for any of the exceptions provided for in the Treaty, in the context of its preliminary assessment as provided by Article 6 of the Regulation (EC) No 659/1999, the Commission has doubts about the compatibility of the aid with the common market.

26. In the light of the foregoing considerations, the Commission, acting under the procedure laid down in Article 88(2) of the EC Treaty, requests the United Kingdom to submit its comments and to provide all such information as may help to assess the aid, within one month of the date of receipt of this letter. The Commission would in particular like to gather the observations of the United Kingdom and interested parties on possible legitimate expectations of the sort that would pose an obstacle to the recovery of aid, in the event that this aid would be qualified as being illegal and incompatible.

27. In addition, it is reminded that the Commission has sent requests for information to the United Kingdom three times in the examination of this case (see point 2 above). As it appears from the relevant dates (indicated in the above point 2), the answers to the Commission's formal requests have been provided with considerable delay. Furthermore, the answers appear to be incomplete.

28. Given this context, the Commission requires, with reference to Regulation (EC) No 659/1999, Article 10(3), the United Kingdom to provide, within one month of the date of receipt of this letter:

(a) the full text of the 1984 edition of the Income Tax (Qualifying Companies) Rules;

(b) a complete and exhaustive list of all relevant texts of law which are or have been related to the 'qualifying companies' measure, i.e. indicate whether other texts than the Income Tax (Qualifying Companies) Rules of 22 September 1984 has been or is relevant;

(c) with reference to point 8 of this letter, please indicate which is the relevant text and provision to identify the different rates of tax applicable to qualifying companies. Please also provide a copy of this text and provision(s).

29. The Commission requests your authorities to forward a copy of this letter to the potential recipient of the aid immediately.

30. The Commission wishes to remind the United Kingdom that Article 88(3) of the EC Treaty has suspensive effect, and would draw your attention to Article 14 of Regulation (EC) No 659/1999, which provides that all unlawful aid may be recovered from the recipient."

(1) ABl. C 384 vom 10.12.1998, S. 3.

(2) OJ L 183, 27.3.1999, p. 1.

(3) OJ C 384, 10.12.1998, p. 3.