natgillin/translations-raw huggingface dataset:
Kommissionen har ganske vist noteret sig Gibraltar-regeringens argument om, at Gibraltar er adskilt fra Det Forenede Kongerige både forfatningsmæssigt, politisk, lovgivningsmæssigt, økonomisk, skattemæssigt og geografisk, men dette ændrer ikke ved den kendsgerning, at Gibraltar fra en statsstøttesynsvinkel udgør en del af Det Forenede Kongerige, uanset traktatens artikel 299, stk. 4, der kun angiver ét anvendelsesområde.
Whilst the Commission notes the Government of Gibraltar's argument that Gibraltar is separated from the United Kingdom in constitutional, political, legislative, economic, fiscal and geographic terms, this does not alter the fact that for the purposes of the State aid rules, Gibraltar forms part of the United Kingdom, regardless of the unique scope of Article 299(4) of the Treaty.
Under alle omstændigheder er der andre områder i EU, som også er kendetegnet ved en varierende type og grad af adskillelse fra den medlemsstat, de udgør en del af.
In any event, there are other areas of the Community which are also characterised by varying types and degrees of separation from the Member State of which they form part.
Ingen af disse områder behandles som en selvstændig medlemsstat ved anvendelsen af artikel 87, stk. 3, litra b).
None of these areas is treated as a Member State in its own right for the purposes of Article 87(3)(b).
De paralleller, Gibraltars regering drager til de foranstaltninger, der blev vedtaget som reaktion på kogalskabskrisen i Det Forenede Kongerige, er irrelevante.
The parallels that the Government of Gibraltar draws with measures adopted in response to the bovine spongiform encephalopathy (BSE) crisis in the United Kingdom are not relevant.
Kogalskabskrisen blev anset for at være en usædvanlig begivenhed, hvorfor disse foranstaltninger var omfattet af traktatens artikel 87, stk. 2, litra b).
The BSE crisis was considered to be an exceptional occurrence and accordingly these measures fell within the scope of Article 87(2)(b) of the Treaty.
Anvendelse af artikel 87, stk. 2, litra b), forudsætter ikke, at den usædvanlige begivenhed skal berøre hele den pågældende medlemsstat.
There is no requirement that, for Article 87(2)(b) to apply, the exceptional occurrence must affect the whole of a Member State concerned.
Ordningen for skattebegunstigede selskaber har ikke til formål at fremme kulturen og bevare kulturarven som omhandlet i traktatens artikel 87, stk. 3, litra d).
The Qualifying Companies regime does not have as its object the promotion of culture and heritage conservation as provided for by Article 87(3)(d) of the Treaty.
Endelig skal ordningen for skattebegunstigede selskaber undersøges på baggrund af traktatens artikel 87, stk. 3, litra c), som tillader støtte til fremme af udviklingen af visse erhvervsgrene eller økonomiske regioner, når støtten ikke ændrer samhandelsvilkårene på en måde, der strider mod den fælles interesse.
Finally, the Qualifying Companies regime must be examined in the light of Article 87(3)(c) of the Treaty, which provides for the authorisation of 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 that is contrary to the common interest.
Skattefordelene i henhold til ordningen for skattebegunstigede selskaber har ikke relation til investeringer, jobskabelse eller specifikke projekter.
The tax advantages granted by the Qualifying Companies regime are not related to investments, to job creation or to specific projects.
Skattefordelene mindsker blot de byrder, der normalt belaster virksomhedernes budget, og må derfor anses for at være en statslig driftsstøtte, hvis gunstige virkninger ophører, når den trækkes tilbage.
They simply constitute a reduction of charges that should normally be borne by the undertakings concerned in the course of their business and must therefore be considered as operating State aid, the benefits of which cease as soon as the aid is withdrawn.
Ifølge Kommissionens faste praksis kan en sådan støtte ikke anses for at fremme udviklingen af visse erhvervsgrene eller økonomiske regioner som omhandlet i traktatens artikel 87, stk. 3, litra c).
According to the constant practice of the Commission, such aid cannot be considered to facilitate the development of certain activities or of certain economic areas under Article 87(3)(c) of the Treaty.
I henhold til punkt 4.15 og 4.16 i Kommissionens retningslinjer for statsstøtte med regionalt sigte må driftsstøtte kun ydes under usædvanlige omstændigheder og på særlige betingelser.
Operating aid, according to points 4.15 and 4.16 of the Commission's Guidelines on national regional aid, may only be granted in exceptional circumstances or under special conditions.
Hertil kommer, at Gibraltar ikke er medtaget på Det Forenede Kongeriges regionalstøttekort for perioden 2000-2006, således som kortet blev godkendt af Kommissionen under statsstøttenummer N 265/00 [32].
In addition, Gibraltar is not included in the regional aid map for the United Kingdom for the period 2000 to 2006, as approved by the Commission under State aid N 265/00 [32].
Inddrivelse
Recovery
Domstolen har gentagne gange fastslået, at hvis ulovligt ydet statsstøtte findes uforenelig med fællesmarkedet, er den logiske følge heraf, at støtten skal tilbagesøges [33].
The Court of Justice has repeatedly ruled that where illegally granted State aid is found to be incompatible with the common market, the natural consequence of such a finding is that the aid should be recovered from the beneficiaries [33].
Ved tilbagesøgning af støtten genoprettes så vidt muligt den konkurrencesituation, der bestod, før støtten blev ydet.
Through recovery of the aid, the competitive position that existed before the aid was granted is restored as far as is possible.
Imidlertid bestemmer artikel 14, stk. 1, i forordning (EF) nr. 659/1999, at »Kommissionen [ikke kræver] tilbagebetaling af støtten, hvis det vil være i modstrid med et generelt princip i fællesskabslovgivningen«.
However, Article 14(1) of Regulation (EC) No 659/1999 provides that ‘the Commission shall not require the recovery of the aid if this would be contrary to a general principle of Community law’.
De af Gibraltars regering fremførte argumenter om, at usikkerheden om statsstøttereglernes rækkevidde og den omstændighed, at Kommissionen aldrig før eller kun sjældent har grebet ind over for skatteforanstaltninger, det være sig offshore- eller ikke-offshoreforanstaltninger, har skabt en berettiget forventning, kan ikke tiltrædes.
The Government of Gibraltar's arguments to the effect that legitimate expectations have been created by the uncertainty of the scope of the State aid rules and the rarity or novelty of Commission action against tax measures, whether offshore in nature or not, must be rejected.
Modtageren af ulovlig støtte kan kun under ekstraordinære omstændigheder fritages fra forpligtelsen til at tilbagebetale støtten, og det tilkommer udelukkende de nationale retsinstanser at vurdere omstændighederne i de enkelte sager [34].
Only in exceptional circumstances may a recipient of unlawful aid escape the obligation to repay such aid and it is for the national courts alone to assess the circumstances of the individual case [34].
Da offentliggørelsen af meddelelsen hverken kan anses for en politisk erklæring fra Kommissionens side eller, som antydet af Det Forenede Kongerige, en stramning af anvendelsen af statsstøttereglerne, kan dette ej heller have skabt en berettiget forventning [35].
Similarly, as the publication of the Notice represented neither a policy statement by the Commission, nor, as the United Kingdom implies, a tightening of the application of the State aid rules, it cannot have created legitimate expectations [35].
Når en traktatbestemmelse anvendes på en specifik situation for første gang, kan dette ikke skabe en retroaktiv berettiget forventning.
The application of a Treaty rule to a specific situation for the first time cannot create a legitimate expectation in respect of the past.
Under alle omstændigheder har den differentierede skattemæssige behandling af hjemmehørende og ikke-hjemmehørende selskaber spillet en hovedrolle i tidligere statsstøttebeslutninger truffet af Kommissionen [36].
In any event, contrary to what the United Kingdom suggests, the differential tax treatment between resident and non-resident companies has played an important part in previous Commission State aid decisions [36].
Langt fra at skabe en berettiget forventning bevirkede anmeldelsen af lovgivningen om skattebegunstigede selskaber til Primarolo-gruppen, at foranstaltningen klart blev omfattet af Kommissionens forpligtelse til at vurdere og foretage en fornyet vurdering af medlemsstaternes gældende skatteordninger med alle de konsekvenser, som statsstøtteundersøgelser har, jf. punkt J i adfærdskodeksen for erhvervsbeskatning.
The notification of the Qualifying Companies legislation to the Primarolo group, far from creating legitimate expectations, placed the measure clearly within the scope of the Commission's commitment, mentioned in paragraph J of the Code of Conduct for Business Taxation, to examine or re-examine Member States’ existing tax arrangements, with all the consequences that State aid investigations bring.
Med hensyn til fællesmarkedets udvikling og liberaliseringen af kapitalbevægelserne og de finansielle tjenesteydelser har Gibraltars regering kun fremført generelle argumenter, der ikke er tilstrækkelige til at godtgøre, at der består en berettiget forventning.
As for the evolution of the common market and liberalisation of capital movements and financial services, the Government of Gibraltar has provided only general arguments insufficient to establish the existence of legitimate expectations.
Især noterer Kommissionen, at der ikke er fremført specifikke argumenter, der viser, hvorledes udviklingen af fællesmarkedet har kunnet skabe en sådan forventning, ligesom der ej heller er fremført noget argument vedrørende virkningerne af specifikke liberaliseringsforanstaltninger.
In particular, the Commission notes that no specific reasoning has been advanced as to how the evolution of the common market has created such expectations, nor has any argument been given relating to the impact of specific liberalisation measures.
Hertil kommer, at lovgivningen om skattebegunstigede selskaber klart omfatter flere sektorer end dem, der eventuelt er blevet påvirket af begrænsningerne af kapitalbevægelserne og de finansielle tjenesteydelser.
In addition, it is clear that the scope of the Qualifying Companies legislation is wider than those sectors that may have been affected by restrictions on capital movements and financial services.
Gibraltars regering henviser til Defrenne-sagen som støtte for sit argument om, at forsinkelserne såvel før som under undersøgelsen af ordningen for skattebegunstigede selskaber har skabt en berettiget forventning.
The Government of Gibraltar draws on the Defrenne case to support its argument that the delays both before and during the investigation into the Qualifying Companies regime have created legitimate expectations.
Den faktiske og retlige situation i Defrenne-sagen var imidlertid en helt anden.
However, the factual and legal situation in the Defrenne case were quite different.
Især bestyrkede medlemsstaternes opfattelse af virkningerne af traktatens artikel 119 (nu artikel 141), at Kommissionen ventede så længe med at anlægge traktatbrudssager mod en række medlemsstater, selv om den selv havde undersøgt de pågældende overtrædelser og gentagne gange havde advaret om, at den ville anlægge sag.
In particular, through its prolonged failure to take infringement action against certain Member States, despite its own investigations into the infringements concerned and repeated warnings that it would initiate action, the Commission led Member States to consolidate their belief as to the effect of Article 119 of the Treaty (now Article 141).
Derimod er spørgsmålet om ordningen for skattebegunstigede selskaber ikke igen og igen blevet rejst over for Kommissionen, ligesom det først var ved vedtagelsen af adfærdskodeksen for erhvervsbeskatning, at Kommissionen begyndte systematisk at undersøge medlemsstaternes skatteordninger.
In contrast, the Commission's attention had not been repeatedly drawn to the Qualifying Companies regime and it was only on the adoption of the Code of Conduct for Business Taxation that the Commission started a systematic examination of Member States’ tax arrangements.
De påståede forsinkelser under den foreløbige undersøgelse kan ej heller skabe en berettiget forventning.
Similarly, the alleged delays in the preliminary investigation cannot create legitimate expectations.
Det Forenede Kongerige bidrog selv til forsinkelserne, hvis der overhovedet var nogen forsinkelse, ved ikke at overholde de frister, der var fastsat i begæringerne om oplysninger.
The United Kingdom's failure to meet the deadlines set in requests for information contributed to any delays, if there were indeed such delays.
Den foreløbige undersøgelse skal endvidere ses i en bredere kontekst, nemlig Kommissionens opfølgning af vedtagelsen af adfærdskodeksen for erhvervsbeskatning, hvorunder den udbad sig oplysninger fra medlemsstaterne om ca. 50 skatteforanstaltninger.
The preliminary investigation must also be put into the wider context of the Commission's follow-up to the adoption of the Code of Conduct for Business Taxation in which it sought information from Member States on around 50 tax measures.
Ordningen for skattebegunstigede selskaber var blot én af disse foranstaltninger.
The Qualifying Companies regime was but one of these measures.
Kommissionen var ikke passiv under den foreløbige undersøgelse, men måtte undersøge ordningen om skattebegunstigede selskaber sideløbende med sin foreløbige undersøgelse af de øvrige foranstaltninger.
The Commission was not inactive during the preliminary investigation, but had to proceed on Qualifying Companies in parallel with its preliminary investigation into the other measures.
En del af tiden blev brugt på undersøgelsen af lovgivningen om skattefritagne selskaber, som ordningen for skattebegunstigede selskaber ifølge Gibraltars regering var en næsten ordret gengivelse af.
Part of the time was spent on the investigation into the Exempt Companies legislation, on which, according to the Government of Gibraltar, the Qualifying Company regime was modelled nearly ‘word for word’.
I nærværende sag har Gibraltars regering selv henvist til sine udtalelser om skattefritagne selskaber (f.eks. den udtalelse, Det Forenede Kongerige fremlagde i sit brev af 12.9.2000) og bemærket, at udtalelserne om skattefritagne selskaber med de fornødne ændringer også gælder for skattebegunstigede selskaber.
In this case, the Government of Gibraltar has itself referred to submissions it has made on Exempt Companies (for example its paper submitted by the United Kingdom in the letter of 12 September 2000), saying that the observations on Exempt Companies apply, mutatis mutandis, to Qualifying Companies.
Så vidt Kommissionen er orienteret, holdt Det Forenede Kongeriges myndigheder løbende Gibraltars regering underrettet om undersøgelsens forløb.
As far as the Commission is aware, the United Kingdom authorities kept the Government of Gibraltar informed as to the conduct of the investigation.
Gibraltars regering fik også lejlighed til at drøfte undersøgelsen af Gibraltars offshoreskatteordninger på mødet den 19. oktober 2000, ligesom Gibraltars regering under hele undersøgelsen havde lejlighed til at forhøre sig om fremskridtene i undersøgelsen, tidsfrister og undersøgelsens sandsynlige resultater.
The Government of Gibraltar was also given the opportunity to discuss the investigation into its offshore tax regimes at the meeting held on 19 October 2000 and at all stages had the opportunity to enquire as to its progress, timing and likely outcome.
Det er muligt, at Kommissionen stillede sig noget tvivlende med hensyn til nytten af at indlede statsstøtteproceduren over for visse skatteforanstaltninger, mens »tilbagerulningen« af skadelige foranstaltninger var i gang.
It may be true that there were some doubts as to the utility of opening the State aid procedure on certain tax measures pending progress on the rollback of harmful measures.
Tvivlen gjaldt dog til dels eksisterende støtteforanstaltninger, som det, hvis de blev »rullet tilbage« i overensstemmelse med adfærdskodeksen for erhvervsbeskatningen, ikke længere ville have nogen mening at undersøge på baggrund af statsstøttereglerne.
However this related in part to those existing aid measures, for which, if rolled back in accordance with the Code of Conduct for Business Taxation, a State aid investigation would no longer have any meaning.
Kommissionen var endvidere af den opfattelse, at det af ligebehandlingshensyn ville være bedre at undersøge mange foranstaltninger vedrørende mange af medlemsstaterne på én gang end at splitte undersøgelserne op.
The Commission also took the view that in the interests of equality of treatment, it would be better to initiate proceedings on a number of measures concerning a wide range of Member States at the same time, rather than to adopt a piecemeal approach.
Med hensyn til påstanden om, at der bør være en forældelsesfrist, er der faktisk fastsat en sådan i artikel 15 i forordning (EF) nr. 659/1999.
As for the claim that there should be a limitation period, such a period does in fact exist and is provided for in Article 15 of Regulation (EC) No 659/1999.
Den udelukker krav om tilbagebetaling af støtte, der er tilkendt støttemodtageren over ti år før Kommissionens første indgreb, i den foreliggende sag ti år før Kommissionens brev af 12. februar 1999.
It precludes recovery of aid established more than 10 years before the Commission's first intervention, in this case, 10 years before the Commission's letter of 12 February 1999.
Kommissionen noterer Gibraltar-regeringens bemærkninger om betydningen af Kommissionens specifikke opfordring til at kommentere støtteinddrivelsesaspektet.
The Commission notes the Government of Gibraltar's comments on the significance of the Commission's specific request for observations on the recovery of aid.
Selv om opfordringen klart viste Kommissionens usikkerhed på dette punkt, signalerede den også udtrykkeligt over for de begunstigede, at såfremt konklusionen blev, at foranstaltningen var en ulovlig støtte, der var uforenelig med fællesmarkedet, var et krav om inddrivelse en udtalt mulighed og i princippet også den logiske konsekvens.
Whilst the request clearly expressed the Commission's uncertainties on the question of recovery, it also served as an explicit signal to the beneficiaries that, in the event that the measure was found to constitute illegal and incompatible aid, recovery remained a distinct possibility and was in principle the logical outcome.
Selv om Rettens præsident bemærkede, at »[opfordringen umiddelbart må antages] at formindske eventuelle bekymringer hos dem, der på nuværende tidspunkt drager fordel af de omtvistede ordninger«, konkluderede han ikke, at bekymringerne var blevet fjernet [37].
Whilst the President of the Court of First Instance observed that this ‘unusual request must, at first sight, allay to a considerable extent any concerns that beneficiaries might have’, he did not conclude that such concerns had been dispelled [37].
Havde han gjort det, ville Kommissionen have været stillet i den absurde situation, at en opfordring til at kommentere en fremgangsmåde får den urimelige konsekvens, at Kommissionen afskæres fra at anvende fremgangsmåden.
If he had done so, the Commission would have been put in the absurd situation where the perverse consequence of seeking views on a course of action precluded that very course of action itself.
Enhver tvivl om støtteforanstaltningens eksistens eller ulovlighed, som Kommissionen måtte have givet udtryk for offentligt, ville tillige understrege, at det var en klar mulighed, at Kommissionen ville finde støtten ulovlig, med alle de konsekvenser, dette indebærer.
Similarly, any doubts that the Commission may have publicly expressed on the existing or illegal nature of the aid measure would serve to emphasise that a finding of illegal aid, with all its consequences, was a clear possibility.
Påstanden om, at et krav om inddrivelse er en tilsidesættelse af proportionalitetsprincippet, må ligeledes forkastes.
The claim that an order for recovery would infringe the principle of proportionality must also be rejected.
Domstolen har konsekvent fastslået [38], at tilbagesøgning af en ulovligt udbetalt statsstøtte for herved at genoprette den oprindelige situation principielt ikke kan betragtes som urimelig.
The Court of Justice has consistently held [38] that the recovery of unlawfully granted State aid with a view to re-establishing the previously existing situation cannot in principle be regarded as disproportionate.
Kommissionen afviser påstanden om, at et krav om inddrivelse vil lægge en urimelig administrativ byrde på Gibraltars myndigheder.
The Commission rejects the assertion that an order for recovery would place a disproportionate administrative burden on the Gibraltar authorities.
Ifølge Det Forenede Kongerige findes der ca. 140 skattebegunstigede selskaber.
According to the United Kingdom, there are around 140 Qualifying Companies.
Dette er mindre end 10 % af de selskaber, der hvert år lignes i Gibraltar.
This represents less than 10 % of the companies assessed for taxation each year in Gibraltar.
Selv om de fleste, om ikke alle, skattebegunstigede selskaber betaler nogen indkomstskat, om end til reduceret sats, og da sådanne selskaber oftest har et forretningssted i Gibraltar, konkluderer Kommissionen, at den administrative byrde ikke vil være urimelig.
Given that most, if not all, Qualifying Companies pay some income tax, albeit at a reduced rate, and that such companies tend to have a ‘bricks and mortar’ presence in Gibraltar, the Commission concludes that the administrative burden would not be excessive.
Hvad angår udtalelsen om, at Gibraltars skatteministerium har begrænsede undersøgelsesbeføjelser, har Domstolen fastslået, at nationale bestemmelser ikke må anvendes på en sådan måde, at tilbagesøgningen gøres praktisk umulig [39].
As for the suggestion that the powers of investigation of Gibraltar Tax Department are limited, the Court of Justice has ruled that national provisions cannot be invoked in such a way as to render recovery impossible [39].
Argumenter, der svarer til argumenterne i betragtning 37 ovenfor om inddrivelsens følger for Gibraltars økonomi, blev anvendt af Gibraltars regering i et forsøg på at forhindre offentliggørelsen af beslutningen om at indlede den formelle undersøgelsesprocedure [40].
Arguments similar to those in recital 37 on the consequences of recovery for the Gibraltar economy were used by the Government of Gibraltar in an attempt to prevent publication of the decision to open the formal investigation procedure [40].
De varslede følger er imidlertid udeblevet.
They have not materialised.
Det er langtfra sikkert, at et krav om inddrivelse i den foreliggende sag ville have haft disse følger.
It is far from certain that they would do so as a result of a recovery order in this case.
Kommissionen noterer tillige, at argumenterne om inddrivelsens følger for Gibraltars økonomi omfattede både ordningen for skattebegunstigede selskaber og ordningen for skattefritagne selskaber.
The Commission also notes that the arguments on the impact of recovery on the Gibraltar economy encompassed both the Qualifying Companies and the Exempt Companies regimes.
Men siden Gibraltars regering fremsatte sine bemærkninger, er truslen om inddrivelse svundet så meget ind, at den originale lovgivning af 1967 om skattefritagne selskaber efter annullationen af Kommissionens beslutning om indledning af den formelle procedure for undersøgelse af statsstøtte [41] nu undersøges som en eksisterende støtteordning.
However, since the Government of Gibraltar made its observations, the threat of recovery has diminished to the extent that following the annulment of the Commission's decision initiating the formal State aid investigation procedure [41], the original 1967 Exempt Companies legislation is now under investigation as an existing aid scheme.