natgillin/translations-raw huggingface dataset:
Enhver statsstøtte, som styrker en sektors stilling i forhold til konkurrerende sektorer inden for samhandelen i Fællesskabet, fordrejer konkurrencesituationen.
Any State aid that strengthens the position of one industry in relation to other industries competing with it in intra-Community trade distorts competition.
Når virksomhederne inden for sektoren fritages for at betale en del af de eksisterende pensionsudgifter, udgør det en fordel for den franske EGS, som nødvendigvis må styrke dens stilling i forhold til konkurrerende sektorer i andre medlemsstater.
The non-payment by enterprises in the electricity and gas industries of some of their past pension liabilities constitutes an advantage for the French electricity and gas industries that necessarily strengthens their position in relation to enterprises in competing industries in the other Member States.
Fordelen medfører dermed en fordrejning af konkurrencesituationen i henhold til EF-traktatens artikel 87, stk. 1.
The advantage therefore distorts competition within the meaning of Article 87(1) of the Treaty.
Statsgarantien til Caisse nationale des industries électriques et gazières, som vedrører udbetaling af pensioner svarende til samtlige eksisterende specifikke rettigheder, udgør en garanti i sidste instans, som ydes til pensionsordningen for EGS og ikke til virksomhederne.
The State guarantee granted to the National Fund for the Electricity and Gas Industries, covering the payment of pensions corresponding to all specific rights acquired in the past, constitutes a guarantee of last resort afforded to the pension scheme for the electricity and gas industries, not to the enterprises themselves.
Statsgarantien er således til fordel for et socialsikringsorgan, der fungerer i henhold til fordelingsprincippet, og som finansieres ved obligatoriske indbetalinger.
The State guarantee consequently benefits a social security institution that operates on a pay-as-you-go basis and is financed by compulsory contributions.
Ifølge Domstolens faste retspraksis [22] udøver et sådant organ ikke nogen økonomisk aktivitet som defineret i traktaten.
The Court of Justice has consistently held [22] that institutions of that nature are not engaged in an economic activity within the meaning of the Treaty.
Garantien, som ordningen er omfattet af, udgør dermed ikke en fordel i henhold til EF-traktatens artikel 87, stk. 1.
Any guarantees granted to such institutions do not therefore constitute an advantage caught by Article 87(1) of the Treaty.
Reformen af pensionssystemet inden for EGS, som de franske myndigheder har anmeldt, vedrører statsmidler.
The reform of the pension scheme for the electricity and gas industries notified by the French authorities involves State resources.
Udgifterne til forpligtelserne, der svarer til de specifikke pensionsrettigheder, som arbejdstagerne inden for transport og distribution af el og gas har optjent på datoen for reformen, overføres til Caisse nationale des IEG og finansieres via et fast bidrag, som indføres af de franske myndigheder.
The cost of the liabilities corresponding to the specific pension rights already acquired at the date of the reform by employees assigned to electricity or gas transport and distribution will be transferred to the National Fund for the Electricity and Gas Industries and will be financed by the tariff-based contribution introduced by the French authorities.
Det faste bidrag skal betales, når der forefindes en tilslutning til et transport- eller distributionsnet til el eller gas.
The chargeable event for the contribution will be the existence of a connection to an electricity or gas transport or distribution network.
Betalingen af bidraget er obligatorisk.
Payment of the contribution will be compulsory.
Det indføres ved en lov, hvori man fastsætter den udløsende faktor, de nærmere bestemmelser for opkrævningen og anvendelsen af provenuet.
It will be introduced by an act which will determine the chargeable event, the arrangements for collection and the allocation of the proceeds.
De forskellige satser for dette bidrag fastsættes ved en fælles bekendtgørelse udstedt af ministrene med ansvar for budget og energi efter høring af reguleringsudvalget for energi (Commission de régulation de l'énergie).
The different rates of the contribution will be set by joint order issued by the ministers responsible for the budget and for energy, after consulting the Energy Regulatory Board.
Selv om staten i dette tilfælde ikke direkte deltager i forvaltningen af bidraget, idet det opkræves af de enheder, der fakturerer fremføringen af el eller gas, og indbetales direkte til sektorens nye pensionskasse, fastsætter den ikke desto mindre betingelserne for opkrævningen og anvendelsen af provenuet.
In the case in point, although the State is not directly involved in managing the contribution, since it is collected by the entities invoicing the electricity or gas distribution service and paid direct to the new pension fund for the industries, the State nevertheless determines the conditions in which it is collected and the way in which the proceeds are used.
Dermed må de ressourcer, der opkræves via det faste bidrag, betragtes som statsmidler.
Accordingly, the resources collected by way of the tariff-based contribution do constitute State resources.
EDF's manglende betaling af selskabsskat i 1997 for en del af de skattefri regnskabsmæssige henlæggelser til fornyelse af højspændingsforsyningsnettet
Non-payment by EDF in 1997 of corporation tax on some of the accounting provisions created free of tax for the renewal of the high-voltage transmission network
Ved lov nr. 97-1026 af 10. november 1997 fastslog man, at EDF må betragtes som ejer af højspændingsnettet siden 1956, og derfor bør det kontrolleres, hvorvidt denne lov medfører en overdragelse af ejendomsretten til højspændingsforsyningsnettet.
Since Act No 97-1026 of 10 November 1997 established that EDF was deemed to have been the owner of the high-voltage transmission network (RAG) since 1956, it has to be ascertained whether the Act did not involve a transfer of ownership of the RAG.
Ifølge oplysningerne fra de franske myndigheder kan EDF med rimelighed betragtes som ejer af højspændingsforsyningsnettet siden de første koncessionsbetingelser i 1956.
According to the information provided by the French authorities, EDF can reasonably be regarded as the owner of the RAG since the initial contractual conditions dating from 1956.
Denne konklusion er baseret på følgende: kendetegnene ved de forskellige typer af koncessionsaftaler i fransk ret, de særlige kendetegn ved den oprindelige koncession til EDF, som ikke indeholdt nogen præcis bestemmelse om tilbagelevering, anskaffelsesproceduren for de pågældende aktiver, for hvilke EDF skulle betale en afgift svarende til en eksproprieringserstatning, samt betingelserne for finansiering af vedligeholdelsen og udbygningen af højspændingsforsyningsnettet på EDF's regning.
That conclusion is based on the following evidence: the features of the different types of concession contract under French law; the special features of the original concession granted to EDF, which did not include an explicit retrocession clause; the procedure for the acquisition of the assets concerned, for which EDF had to pay a fee similar to compensation under a compulsory purchase procedure; and the conditions for the financing, maintenance and extension of the RAG at EDF's expense.
Derfor finder Kommissionen, at »præciseringen« vedrørende ejendomsretten til højspændingsforsyningsnettet, som gennemførtes i lov nr. 97-1026 af 10. november 1997, ikke som sådan omfatter et element af statsstøtte.
The Commission consequently takes the view that the ‘clarification’ of ownership of the RAG brought about by Act No 97-1026 of 10 November 1997 does not in itself involve any State aid.
Nu skal det undersøges, hvorvidt man i lov nr. 97-1026 tog alle de skattemæssige konsekvenser af denne »præcisering«, og, hvis dette ikke var tilfældet, hvorvidt der har været tale om en skattemæssig fordel for EDF.
It now has to be examined whether Act No 97-1026 addressed all the tax implications of such ‘clarification’ and, if not, whether a tax concession was thus granted to EDF.
I perioden 1987-1996 foretog EDF skattefrie henlæggelser til udskiftning af højspændingsforsyningsnettet.
During the period between 1987 and 1996, EDF created tax-free provisions for the renewal of the RAG.
Ifølge loven fra 1997, ifølge hvilken EDF betragtes som ejer af højspændingsforsyningsnettet siden 1956, er disse henlæggelser blevet overflødiggjort og har måttet omplaceres til andre poster på balancen.
Following the 1997 Act declaring that EDF was deemed to have been the owner of the RAG since 1956, those provisions became superfluous and therefore had to be reallocated to other items in the balance sheet.
Brevet fra økonomiministeren, hvori de skattemæssige konsekvenser af omposteringerne på EDF's balance beskrives, viser, at de franske myndigheder har pålignet de ikke anvendte henlæggelser til udskiftning af højspændingsforsyningsnettet selskabsskat med den gældende sats i 1997 på 41,66 %.
The letter from the Minister for Economic Affairs setting out the tax implications of the restructuring of EDF's balance sheet shows that the unused provisions for renewal of the RAG were subjected by the French authorities to corporation tax at 41,66 %, the rate applicable in 1997.
Til gengæld er en del af henlæggelserne, koncessionsafgifterne svarende til allerede gennemførte udskiftningsoperationer, i overensstemmelse med artikel 4 i lov nr. 97-1026 af 10. november 1997, blevet omposteret under kapitaltilførsel til et beløb af 14,119 mia. FRF, uden at der er opkrævet selskabsskat herfor.
On the other hand, pursuant to Article 4 of Act No 97-1026 of 10 November 1997, some of those provisions, namely the grantor rights, corresponding to renewal operations already carried out, were reclassified as capital injections amounting to FRF 14.119 billion without being subjected to corporation tax.
De franske myndigheder erkender selv, at denne operation var ulovlig.
The French authorities themselves acknowledge that the transaction was illegal.
I et notat fra Direction générale des impôts til Kommissionen dateret den 9. april 2002 anfører de franske myndigheder, at »koncessionsafgifter vedrørende højspændingsforsyningsnettet udgør en ikke forfalden gæld, som uretmæssigt er fritaget for skat gennem opførelsen under kapitaltilførsel«, og at »denne reserve forud for opførelsen under kapitaltilførsel skulle have været overført fra passiverne i den virksomhed, hvor den fejlagtigt figurerede, til en egenkapitalpost, hvilket ville have medført en forøgelse af de skattepligtige nettoaktiver i henhold til artikel 38-2« i de almindelige beskatningsbestemmelser.
In a memorandum dated 9 April 2002 addressed by the Directorate-General for Taxation to the Commission, the French authorities Stated that ‘the grantor rights in respect of the RAG represent an unowed debt which was unjustifiably exempted from tax by being incorporated into the capital’ and that ‘before this reserve was incorporated into the capital, it should have been transferred from the enterprise's liabilities, where it was incorrectly posted, to a net assets account, thereby resulting in a positive variation in net worth that was taxable under Article 38(2)’ of the General Tax Code.
De konstaterer, at »den således opnåede skattefordel [for EDF i 1997] kan fastsættes til 5,88 mia. FRF (14,119 × 41,66 %)«, svarende til 888,89 mio. EUR [23].
They noted that ‘the tax concession thus obtained [by EDF in 1997] can be estimated at FRF 5,88 billion (14,119 × 41,66 %)’, equivalent to EUR 888,89 million [23].
Kommissionen konstaterer på den ene side, at i henhold til udtalelsen fra Conseil national de la comptabilité skal fejlkorrektioner bogføres under resultatet for det regnskabsår, hvor de konstateres.
The Commission points out, on the one hand, that, in line with the National Accountancy Council Opinion, corrections to accounting errors should be posted in the accounts for the financial year in which they are discovered.
Hvis de ikke anvendte henlæggelser, der var oprettet skattefrit for et beløb af 38,5 mia. FRF, var blevet pålignet selskabsskat til satsen på 41,66 % i 1997, skønner Kommissionen på den anden side, at der ikke foreligger nogen objektiv begrundelse for ikke at have beskattet den anden del af de skattefrie henlæggelser med samme sats.
On the other hand, since the unused provisions amounting to FRF 38,5 billion that had been created free of tax were subjected to corporation tax at the rate of 41,66 % in 1997, the Commission can see no objective reason why the rest of the provisions created free of tax should not have been taxed at the same rate.
Kommissionen finder, at koncessionsafgifterne skulle have været beskattet samtidig og til samme sats som de øvrige regnskabsmæssige, skattefrie henlæggelser.
The Commission takes the view that the grantor rights should have been taxed at the same time and the same rate as the other accounting provisions created free of tax.
Dette betyder, at de 14,119 mia. FRF i koncessionsgivers rettigheder skulle have været lagt til de 38,5 mia. FRF i ikke udnyttede henlæggelser og beskattet til den sats på 41,66 %, som de franske myndigheder har anvendt ved omposteringerne på EDF's balance.
This means that the FRF 14,119 billion in grantor rights should have been added to the FRF 38,5 billion in unused provisions and taxed at the rate of 41,66 % applied by the French authorities to the restructuring of EDF's balance sheet.
Ved ikke at betale hele den skyldige selskabsskat ved omposteringerne på sin balance har EDF sparet 888,89 mio. EUR.
By not paying all the corporation tax due when it restructured its balance sheet, EDF saved EUR 888,89 million.
Ifølge Kommissionens opfattelse blev støtten udbetalt i 1997, idet beløbet på 14,119 mia. FRF på dette tidspunkt var en gæld til staten, som var opført på balancen som koncessionsafgifter, og som staten gav afkald på ved lov nr. 97-1026 af 10. november 1997.
The Commission considers that the aid was indeed paid in 1997, since the FRF 14,119 billion was at that time a debt to the State, entered under the balance sheet item of grantor rights, which the State waived by means of Act No 97-1026 of 10 November 1997.
Desuden bemærker Kommissionen, at hvis disse tilførsler i form af henlæggelser ikke var sket, ville de skattemæssige overførsler af tab gradvis være forsvundet mellem 1987 og 1996, således at EDF's skyldige skat i 1997 ville have været langt højere.
It also notes that, if the provisions had not been set aside, the tax losses carried over would have been gradually absorbed between 1987 and 1996 and the amount of tax payable by EDF in 1997 would have been significantly higher.
De franske myndigheder skønner ligeledes, at selv om henlæggelserne til udskiftning af højspændingsforsyningsnettet var blevet til en fordel, ville denne være at betragte som ophævet som følge af den forhøjede selskabsskat, der blev betalt i 1997.
The French authorities also take the view that, even if the creation of provisions for the renewal of the RAG resulted in an advantage, that advantage should be regarded as cancelled out by the increase in corporation tax paid in 1997.
Kommissionen kan blot afvise dette argument.
The Commission cannot but dismiss this argument.
Som netop påvist og som de franske myndigheder selv anfører i deres notat af 9. april 2002, er koncessionsafgifterne overført til posten for kapitaltilførsler uden betaling af selskabsskat, selv om henlæggelserne til udskiftning er blevet beskattet på normal vis.
As it has demonstrated above and as the French authorities themselves acknowledge in their memorandum dated 9 April 2002, although the unused replacement provisions were correctly taxed, the grantor rights were reclassified as capital injections without being subjected to corporation tax.
I 1997 betalte EDF således en lavere skat end den faktisk skyldige skat.
The tax paid by EDF in 1997 is therefore lower than the tax normally due.
Efter de franske myndigheders opfattelse svarer den regnskabsmæssige ompostering i 1997 i øvrigt til en supplerende kapitaltilførsel på et beløb svarende til den delvise skattefritagelse. Der er således tale om en investering fra deres side og ikke om støtte.
The French authorities claim, furthermore, that the restructuring of EDF's accounts in 1997 can be regarded as a capital injection of an amount equivalent to the partial tax exemption: it was therefore an investment by them and not an aid measure.
De bekræfter ligeledes, at EDF i perioden 1987-1996 samlet betalte et større beløb i selskabsskat til staten end et privatretligt selskab, som ikke havde foretaget henlæggelser til udskiftning af højspændingsforsyningsnettet, og som havde udbetalt dividende til sin aktionær svarende til 37,5 % af nettoresultatet efter skat, ville have gjort.
They also argue that, over the period from 1987 to 1996, EDF paid more to the State overall than the corporation tax that would have been paid by a commercial enterprise which did not create provisions for the renewal of the RAG and which paid its shareholder a dividend equal to 37,5 % of its net result after tax.
Kommissionen kan kun afvise disse argumenter og erindre om, at princippet om private investorer kun finder anvendelse i forbindelse med udøvelse af økonomiske aktiviteter og ikke i forbindelse med udøvelsen af reguleringsbeføjelser.
The Commission has to dismiss these arguments, since the private investor principle can be applied only in the context of the pursuit of an economic activity, not in the context of the exercise of regulatory powers.
En offentlig myndighed kan ikke bruge argumentet om eventuelle økonomiske fordele, som den måtte kunne få som ejer af en virksomhed, til at begrunde tildeling af skønsmæssig støtte i kraft af den særstilling, som den indtager som skattemyndighed i forhold til den samme virksomhed.
A public authority cannot use as an argument any economic benefits it could derive as the owner of an enterprise in order to justify aid granted in a discretionary manner by virtue of the prerogatives it enjoys as the tax authority in relation to the same enterprise.
Selv om en medlemsstat ud over at fungere som offentlig myndighed også kan optræde som aktionær, må den ikke sammenblande sine funktioner som en stat, der udøver en offentlig myndighed, og staten som aktionær.
While a Member State may act as a shareholder in addition to exercising its powers as a public authority, it must not combine its role as a State wielding public power with that of a shareholder.
Hvis medlemsstaterne fik tilladelse til at anvende deres særrettigheder som offentlig myndighed til gavn for deres investeringer i virksomheder, der opererer på åbne markeder, ville man gøre fællesskabsbestemmelserne om statsstøtte fuldstændig virkningsløse.
Allowing Member States to use their prerogatives as public authorities for the benefit of their investments in enterprises operating in markets that are open to competition would render the Community rules on State aid completely ineffective.
Selv om traktaten i henhold til artikel 295 forholder sig neutral med hensyn til ejendomsretten til kapitalen, gælder det ikke desto mindre, at offentligretlige virksomheder skal være underlagt samme regler som private virksomheder.
Furthermore, while in accordance with Article 295 the Treaty is neutral as regards the system of capital ownership, the fact remains that public enterprises must be subject to the same rules as private enterprises.
Men der ville ikke være tale om ligebehandling mellem offentlige og private virksomheder, hvis staten anvendte sine særrettigheder som offentlig myndighed til fordel for de virksomheder, hvor den er aktionær.
Public and private enterprises would no longer be granted equal treatment if the State were to use the prerogatives of public power for the benefit of the enterprises in which it is a shareholder.
De franske myndigheder fastholder, at selskabsskattesatsen, som skulle have været anvendt på omposteringerne på EDF's balance, er satsen fra 1996 og ikke fra 1997.
The French authorities claim that the rate of corporation tax that should have been applied when EDF's balance sheet was restructured was the 1996 rate and not the 1997 rate.
Som tidligere anført bemærker Kommissionen på den ene side, at Conseil national de la comptabilité finder, at bogføringsfejl skal rettes i løbet af det regnskabsår, hvor de konstateres.
As Stated earlier, the Commission would first point out that the National Accountancy Council considers that corrections to accounting errors should be posted in the accounts for the financial year in which they are discovered.
Henlæggelserne til udskiftning af højspændingsforsyningsnettet blev overflødiggjort ved lov nr. 97-1026 af 10. november 1997 og burde derfor omplaceres i løbet af regnskabsåret 1997 og dermed beskattes med den gældende selskabsskattesats i dette regnskabsår.
Since the provisions for renewal of the RAG became superfluous following Act No 97-1026 of 10 November 1997, they should have been reclassified in the accounts for the 1997 financial year and therefore taxed at the rate of corporation tax applicable to that year.
På den anden side konstaterer Kommissionen, at de franske myndigheder selv anvendte selskabsskattesatsen for 1997 på den del af henlæggelserne, der er blevet beskattet.
The Commission also notes that the French authorities themselves applied the 1997 rate of corporation tax to the share of the provisions that was taxed.
EDF's manglende betaling af 888,89 mio. EUR i skat i 1997 udgør dermed en fordel for koncernen.
The non-payment by EDF, in 1997, of EUR 888,89 million in tax therefore constitutes an advantage for the group.
EDF har kunnet anvende et beløb svarende til den manglende skattebetaling til at forøge sin egenkapital uden at gøre brug af eksterne økonomiske ressourcer.
EDF was able to use the amount of the unpaid tax to increase its capital and reserves without having to raise outside finance.
Fordelen vil uundgåeligt være selektiv, idet den manglende betaling af selskabsskat af en del af de regnskabsmæssige henlæggelser udgør en undtagelse i forhold til den normale skattemæssige behandling af en sådan operation.
The advantage is necessarily selective, since the non-payment of corporation tax on some of the accounting provisions constitutes an exception to the tax treatment normally applicable to such a transaction.
Det forhold, at EDF opnåede denne fordel gennem en specifik retsakt, lov nr. 97-1026 af 10. november 1997, beviser, at der er tale om et enestående og usædvanligt tilfælde.
The fact that the advantage was granted to EDF by a specific legislative instrument, Act No 97-1026 of 10 November 1997, is proof that it is unique and overrides the rules of ordinary law.
Den ubegrænsede statsgaranti medfører således en fordel for EDF og må nødvendigvis styrke selskabets stilling i forhold til konkurrenterne.
Like EDF's unlimited State guarantee, this advantage it enjoys necessarily strengthens its position in relation to its competitors.
Støttebegrebet dækker ikke kun positive ydelser som tilskud, men ligeledes ethvert indgreb fra de offentlige myndigheders side, der lemper de byrder, der normalt belaster en virksomheds budget, og hvis virkninger kan sidestilles med støtte [24].
The concept of aid embraces not only positive benefits, such as subsidies, but also interventions by the public authorities which mitigate the charges that are normally included in the budget of an undertaking and which have the same effect as subsidies [24].
Ifølge Domstolens faste retspraksis [25] sidestilles statens manglende opkrævning af skyldig skat med forbrug af statsmidler.
The Court has consistently held [25] that the non-collection by the State of a tax which should normally have been collected is equivalent to the consumption of State resources.
Den manglende opkrævning af den samlede skyldige selskabsskat for regnskabsåret 1997 udspringer direkte af en statslig akt, nemlig lov nr. 97-1026 af 10. november 1997.
The non-collection of the full amount of corporation tax due in respect of the 1997 financial year derived directly from a measure adopted by the State, namely Act No 97-1026 of 10 November 1997.