natgillin/translations-raw huggingface dataset:
Ved brev af 12. september 2000 fremsendte Det Forenede Kongerige oplysninger om ordningen for skattefritagne selskaber (Exempt Companies regime) (A/37430).
By letter dated 12 September 2000, the United Kingdom submitted information on the Exempt Companies regime (A/37430).
Den 19. oktober 2000 blev der afholdt et møde med Det Forenede Kongeriges og Gibraltars myndigheder for at drøfte Gibraltars offshoreskatteordninger, ordningen for skattebegunstigede selskaber og ordningen for skattefritagne selskaber.
A meeting was held with the United Kingdom and Gibraltar authorities on 19 October 2000 to discuss Gibraltar's offshore tax schemes, the Qualifying Companies regime and the Exempt Companies regime.
Den 8. januar 2001 fremsendte Det Forenede Kongerige supplerende oplysninger i besvarelse af de spørgsmål, der var blevet rejst på ovennævnte møde (A/30254).
Further information in response to questions raised at that meeting were submitted by the United Kingdom on 8 January 2001 (A/30254).
Ved brev af 11. juli 2001 (D/289757) meddelte Kommissionen Det Forenede Kongerige sin beslutning om at indlede proceduren efter EF-traktatens artikel 88, stk. 2, vedrørende Gibraltars ordning for skattebegunstigede selskaber.
By letter dated 11 July 2001 (D/289757), the Commission informed the United Kingdom that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of the Gibraltar Qualifying Companies regime.
Efter at svarfristen på en måned var blevet forlænget, svarede Det Forenede Kongerige ved brev af 21. september 2001 (A/37407).
Following an extension of the one month deadline, the United Kingdom replied by letter dated 21 September 2001 (A/37407).
Ved stævning indleveret til Justitskontoret for Retten i Første Instans den 7. september 2001, registreret under nr. T-207/01, har Gibraltars regering anlagt sag med påstand om, at beslutning SG(2001) D/289755 om at indlede en formel undersøgelsesprocedure vedrørende Gibraltars ordning for skattebegunstigede selskaber annulleres.
By application lodged at the Registry of the Court of First Instance of the European Communities on 7 September 2001, the Government of Gibraltar brought an action for annulment of Decision SG(2001) D/289755 initiating the formal investigation procedure into the Gibraltar Qualifying Companies regime; the action was registered as Case T-207/01.
Ved særskilt dokument, indleveret samme dag, har Gibraltars regering fremsat en begæring, registreret under nummer T-207/01 R, om udsættelse af gennemførelsen af beslutning SG(2001) D/289755 om at indlede en formel undersøgelsesprocedure og om foreløbige forholdsregler i form af påbud om, at Kommissionen skal undlade at offentliggøre beslutningen.
A further application was brought by the Government of Gibraltar on the same date for the adoption of interim measures to suspend the Decision SG(2001) D/289755 to initiate the formal investigation procedure and to order the Commission to refrain from publishing it (Case T-207/01 R).
Ved kendelse af 19. december 2001 tog Rettens Præsident ikke begæringen om foreløbige forholdsregler til følge [2].
By Order dated 19 December 2001, the President of the Court of First Instance dismissed the application for interim measures [2].
Ved dom af 30. april 2002 frifandt Retten Kommissionen [3].
In its judgment of 30 April 2002, the Court of First Instance dismissed the application for annulment of the Decision [3].
Den 21. november 2001 anmodede Kommissionen om oplysninger om den gældende skattesats for skattebegunstigede selskaber.
On 21 November 2001, the Commission requested information on the tax rate applicable to Qualifying Companies.
I mangel af svar sendte Kommissionen en formel erindringsskrivelse til Det Forenede Kongerige den 21. marts 2002 (D/51275).
In the absence of a reply, the Commission issued a formal reminder on 21 March 2002 (D/51275).
Det Forenede Kongerige svarede den 10. april 2002 (A/32681).
The United Kingdom replied on 10 April 2002 (A/32681).
Den 28. oktober 2002 udbad Kommissionen sig yderligere oplysninger (D/56088).
Further clarification was requested by the Commission on 28 October 2002 (D/56088).
Det Forenede Kongerige svarede ved brev af 11. november 2002 (A/38454) og fremsendte yderligere bemærkninger ved brev af 13. december 2002 (A/39209).
The United Kingdom replied on 11 November 2002 (A/38454) and added additional remarks by letter dated 13 December 2002 (A/39209).
Kommissionens beslutning om at indlede den formelle undersøgelsesprocedure blev offentliggjort i De Europæiske Fællesskabers Tidende, og interesserede parter blev opfordret til at fremsætte bemærkninger [4].
The Commission Decision to initiate the formal investigation procedure was published in the Official Journal of the European Communities, inviting interested parties to submit their observations [4].
Charles A. Gomez & Co. Barristers and Acting Solicitors og Gibraltars regering fremsatte deres bemærkninger i breve af henholdsvis 27. februar 2002 (A/31518) og 28. februar 2002 (A/31557).
By letters dated 27 February 2002 (A/31518) and 28 February 2002 (A/31557), comments were received respectively from Charles A. Gomez & Co. barristers and acting solicitors from the Government of Gibraltar.
Bemærkningerne blev videresendt til Det Forenede Kongerige, som svarede ved brev af 25. april 2002 (A/33257).
These comments were forwarded to the United Kingdom, which replied by letter dated 25 April 2002 (A/33257).
BESKRIVELSE AF FORANSTALTNINGEN
DESCRIPTION OF THE MEASURE
Definitionen på et skattebegunstiget selskab er indeholdt i Gibraltars Income Tax (Amendment) Ordinance (lov om ændring af lov om indkomstskat) af 14. juli 1983.
The definition of a Qualifying Company is set out in Gibraltar's Income Tax (Amendment) Ordinance of 14 July 1983.
De detaljerede regler for gennemførelsen af ordningen for skattebegunstigede selskaber blev vedtaget ved Income Tax (Qualifying Companies) Rules (regler for indkomstskat (skattebegunstigede selskaber)) af 22. september 1983. I nærværende beslutning henvises der til disse regler under ét som »lovgivningen om skattebegunstigede selskaber«.
Detailed rules for the implementation of the Qualifying Company regime have been adopted by means of the Income Tax (Qualifying Companies) Rules of 22 September 1983; these rules together are referred to in this Decision as ‘the Qualifying Company legislation’.
For at få status som skattebegunstiget selskab skal et selskab bl.a. opfylde følgende betingelser:
In order to obtain the Qualifying Company status, a company must fulfil, inter alia, the following conditions:
Det skal være registreret i Gibraltar i henhold til Companies Ordinance (selskabsloven).
it must be registered in Gibraltar under the Companies Ordinance,
Det skal have en indbetalt aktiekapital på 1000 GBP (eller et tilsvarende beløb i fremmedvaluta).
it must have a paid up share capital of GBP 1000 (or foreign currency equivalent),
Det skal deponere 1000 GBP hos Gibraltars regering som sikkerhed for fremtidige skatter.
it must deposit GBP 1000 with the Gibraltar Government as security for future taxes,
Det skal betale en afgift på 250 GBP for et certifikat, der bekræfter dets status som skattebegunstiget selskab.
it must pay a fee of GBP 250 for a Qualifying Company Certificate,
Ingen gibraltarer eller personer hjemmehørende i Gibraltar må være indehavere af selskabet eller opnå fordele ved deltagelsen i selskabet.
no Gibraltarian or Gibraltar resident may have a beneficial interest in the shares of the company,
Selskabet må ikke opretholde noget aktieregister uden for Gibraltar, og dette skal fremgå af dets stiftelsesoverenskomst eller vedtægter.
it cannot keep any register of shares outside Gibraltar and must be prohibited by its memorandum or articles of association from doing so,
Selskabet må ikke uden forhåndssamtykke fra direktøren for Gibraltar Finance Centre drive forretning i Gibraltar, med gibraltarer eller med personer hjemmehørende i Gibraltar.
the company may not, without the prior consent of the Gibraltar Finance Centre Director, trade or carry on business in Gibraltar, with Gibraltarians or residents of Gibraltar.
Det er dog tilladt selskabet at drive forretning med andre skattefritagne eller skattebegunstigede selskaber.
It may, however, trade with other Exempt or Qualifying companies.
Et selskab, som opfylder ovennævnte betingelser, får udstedt et certifikat, der bekræfter dets status som skattebegunstiget selskab.
A company which fulfils the above conditions obtains a Qualifying Company Certificate.
Certifikatet er gyldigt i 25 år fra udstedelsen.
Once issued the Certificate is valid for 25 years.
Et skattebegunstiget selskab beskattes af overskuddet, men satsen skal være lavere end den sædvanlige sats for selskabsskatten, som p.t. er fastsat til 35 %.
A Qualifying Company is liable to taxation on its profits at a rate which is always lower than the normal corporate tax rate, which currently stands at 35 %.
Den anvendte skattesats er genstand for forhandlinger mellem det pågældende selskab og Finance Centre Division under Gibraltars Ministerium for Handel, Industri og Telekommunikation.
The rate of tax applied is negotiated between the company concerned and the Finance Centre Division, part of the Gibraltar Government's Department of Trade, Industry and Telecommunications.
Lovgivningen indeholder ingen retningslinjer for forhandlingernes forløb.
There is no statutory guidance for the conduct of these negotiations.
Langt den overvejende del af de skattebegunstigede selskaber beskattes med en sats på mellem 2 % og 10 %, og Gibraltars myndigheders politik i den seneste tid har været at sikre, at alle skattebegunstigede selskaber betaler mellem 2 % og 10 %.
The vast majority of Qualifying Companies pay a rate of tax of between 2 and 10 % and, recently, the policy of the Gibraltar authorities has been to ensure that all Qualifying Companies pay between 2 and 10 %.
Inden for dette interval fastsættes skattesatsen på et niveau, der kan sikre konsekvens i behandlingen af alle selskaber i samme sektor [5].
Within these parameters, the rate of tax is set with a view to ensuring consistency between all companies operating in the same sector [5].
Skattesats
Rate of taxation
Private investeringer
Private investment
Spil
Gaming
Satellitdrift
Satellite operations
Skibsfartstjenester, herunder reparation og ombygning
Shipping services including repair and conversion
Almindelig handelsvirksomhed
General traders
Konsulenttjenester
Consultancy services
Andre (f.eks. filatelistiske tjenester, agenturvirksomhed)
Others (e.g. philatelic services, commission agents)
Af andre fordele forbundet med status som skattebegunstiget selskab kan nævnes, at
Other benefits resulting from the Qualifying Status include:
de beløb, der skal betales til ikke-hjemmehørende personer (herunder direktører), tillige med udbytte, der udbetales til aktionærer, pålægges kildeskat til samme skattesats, som anvendes for beskatning af det pågældende selskab
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,
der ikke betales stempelafgift af aktieoverførsler i et skattebegunstiget selskab.
there is no stamp duty on the transfer of shares of a Qualifying Company.
Hvis den påtænkte virksomhed kræver »a bricks and mortar presence« (et forretningssted) i Gibraltar, vil det selskab, der vil udøve en sådan virksomhed, ifølge oplysninger fra Det Forenede Kongerige normalt få status som skattebegunstiget selskab og ikke som skattefritaget selskab [6].
According to information supplied by the United Kingdom, in circumstances where the intended operation requires a ‘bricks and mortar’ presence in Gibraltar, the company undertaking such activity would usually obtain Qualifying Company status rather than Exempt Company [6] status.
Status som skattebegunstiget selskab er også en særlig fordel i situationer, hvor et datterselskab ønsker at overføre overskud til et udenlandsk moderselskab, og hvor datterselskabet skal have betalt en vis skat, for at der kan opnås fordele i hjemlandet.
Qualifying Companies are also of particular benefit in situations where a subsidiary company needs to make income remittances to a foreign parent and is required to have suffered tax at a certain level to reduce further taxation in the home country.
BEGRUNDELSER FOR AT INDLEDE PROCEDUREN
GROUNDS FOR INITIATING THE PROCEDURE
Ved sin vurdering af de oplysninger, Det Forenede Kongerige fremlagde under den foreløbige undersøgelse, fandt Kommissionen, at fritagelsen fra forpligtelsen til at betale selskabsskat til den fulde sats gav skattebegunstigede selskaber en fordel.
In its evaluation of the information submitted by the United Kingdom in the course of its preliminary investigation, the Commission considered that the relief from the obligation to pay the full amount of corporation tax was liable to confer an advantage on Qualifying Companies.
Efter Kommissionens opfattelse var denne fordel indrømmet ved hjælp af statsmidler, ligesom den påvirkede samhandelen mellem medlemsstaterne og var selektiv.
It considered that this advantage was granted via State resources, affected trade between Member States and was selective.
Ifølge Kommissionen var ingen af undtagelserne fra det generelle forbud mod statsstøtte, jf. traktatens artikel 87, stk. 2 og 3, anvendelige.
The Commission also considered that none of the derogations on the general prohibition on State aid provided for in Articles 87(2) and 87(3) of the Treaty applied.
Derfor tvivlede Kommissionen på foranstaltningens forenelighed med fællesmarkedet og besluttede at indlede den formelle undersøgelsesprocedure.
On these grounds the Commission had doubts as to the compatibility of the measure with the common market and therefore decided to initiate the formal investigation procedure.
BEMÆRKNINGER FRA GIBRALTARS REGERING
COMMENTS FROM THE GOVERNMENT OF GIBRALTAR
Bemærkningerne fra Gibraltars regering kan inddeles i fire hovedgrupper under følgende overskrifter:
The Government of Gibraltar makes comments under four headings:
Lovgivningen om skattebegunstigede selskaber udgør ikke støtte som defineret i traktatens artikel 87.
the Qualify Companies legislation does not constitute aid within the meaning of Article 87 of the Treaty,
Hvis lovgivningen om skattebegunstigede selskaber udgør støtte, er der tale om eksisterende støtte og ikke om ny, ulovlig støtte.
if the Qualifying Companies legislation constitutes aid, it is existing aid and not new, illegal aid,
Hvis lovgivningen om skattebegunstigede selskaber udgør støtte, er denne støtte forenelig med fællesmarkedet i henhold til undtagelsen i traktatens artikel 87, stk. 3, litra b).
if the Qualifying Companies legislation constitutes aid, it is compatible with the common market by virtue of the exemption provided for in Article 87(3)(b) of the Treaty,
Hvis lovgivningen om skattebegunstigede selskaber udgør ulovlig og uforenelig støtte, vil et krav om inddrivelse af støtten være i strid med de almindelige fællesskabsretlige principper.
if the Qualifying Companies legislation constitutes illegal and incompatible aid, an order for the recovery of the aid would be contrary to general principles of Community law.
Bemærkningerne kan sammenfattes således:
These comments can be summarised as follows.
Lovgivningen om skattebegunstigede selskaber udgør ikke støtte
The Qualifying Companies legislation does not constitute aid
Traktatens artikel 87, stk. 1, finder ikke anvendelse på skatteordninger som f.eks. lovgivningen om skattebegunstigede selskaber, som skal ses i en international sammenhæng.
Article 87(1) of the Treaty is not applicable to tax schemes, such as the Qualifying Company legislation, which are designed to operate in an international context.
Da en af betingelserne for at opnå status som skattebegunstiget selskab er, at selskaberne ikke driver forretning i Gibraltar, er der ikke tale om nogen fordel i form af fritagelse fra de normalt gældende skattesatser, idet Gibraltar ikke har kompetence til at indrømme en fordel, der vedrører et andet land.
In particular, given that Qualifying Company status is granted to the extent that such companies do not undertake business within Gibraltar, there is no advantage in the form of an exemption from the normally applicable tax rates, as Gibraltar is not competent to grant an advantage relating to another jurisdiction.
Selv om Gibraltars regering anerkender, at de fordele, der er forbundet med ordningen for skattebegunstigede selskaber, er fuldstændig adskilt fra landets egen økonomi i den forstand, hvori udtrykket anvendes i punkt B i den adfærdskodeks for erhvervsbeskatning [7], der blev fastlagt ved resolutionen vedtaget af Rådet og repræsentanterne for medlemsstaternes regeringer, forsamlet i Rådet den 1. december 1997, er ingen statsmidler involveret.
Although the Gibraltar Government accepts that the advantages granted by the Qualifying Company regime are ring-fenced from the domestic market in the sense of paragraph B of the Code of Conduct for Business Taxation [7], adopted by the Resolution of the Council and the representatives of the governments of the Member States meeting within the Council of 1 December 1997, no State resources are involved.
Foranstaltningen belaster ikke Gibraltars budget.
The measure places no financial burden on the budget of the Government of Gibraltar.
Foranstaltningen er ikke selektiv, idet et skattebegunstiget selskab kan oprettes af enhver fysisk eller juridisk person uanset nationalitet og erhvervsaktivitet.
The measure is not selective since a Qualifying Company can be set up by any natural or legal person, irrespective of nationality or economic activity.
Gibraltars regering erkender, at et selskab, der driver forretning i Gibraltar, eller hvortil gibraltarer eller personer, der er hjemmehørende i Gibraltar, har ejendoms- eller nydelsesretten, ikke kan opnå status som skattebegunstiget selskab.
The Gibraltar Government accepts that Qualifying Company status is not available to companies which trade in Gibraltar or in which Gibraltarians or Gibraltar residents have a beneficial interest.
Men dette kan højst siges at være et tilfælde af omvendt diskrimination, som ikke berører konkurrencen.
However, this is at most an act of reverse discrimination which does not affect competition.
Foranstaltningen er ikke omfattet af traktatens artikel 87, stk. 1, idet nogle af de skattebegunstigede selskaber er oprettet af enkeltpersoner af hensyn til deres skatteplanlægning, med henblik på at besidde aktiver eller ejendomme eller som led i deres formuepleje.
The measure falls outside the scope of Article 87(1) of the Treaty insofar as some Qualifying Companies are established by individuals for tax planning reasons, for holding assets or property, or for managing their personal wealth.
Sådanne selskaber driver ikke forretning, har ingen produktion og udøver ikke konkurrence på markedet.
Such companies do not trade, produce or compete in the market.
Gibraltar er ikke en del af Fællesskabets fælles toldområde og behandles som tredjeland i forbindelse med varehandel.
Gibraltar does not form part of the Community's common customs territory and is treated as a third country for the purpose of trade in goods.
Traktatens artikel 87 kan derfor ikke anvendes på nogen støtte, der opfattes som støtte til virksomheder, som deltager i varehandelen, idet varer produceret i Gibraltar ikke cirkulerer frit i fællesmarkedet, men er underlagt toldformaliteter.
Article 87 of the Treaty therefore cannot apply to any aid perceived to be granted to undertakings engaged in trade in goods, as goods produced in Gibraltar do not circulate freely in the common market but are subject to customs formalities.
Under disse omstændigheder kan samhandelen mellem medlemsstaterne ikke blive berørt.
Trade between Member States cannot be affected in such circumstances.
Argumenterne i Kommissionens beslutning 2000/394/EF af 25. november 1999 om fritagelse for og nedsættelse af sociale bidrag i Venedig og Chioggia i henhold til lov nr. 30/1997 og 206/1995 [8], hvori Kommissionen fandt, at den fordel, der blev indrømmet visse virksomheder, ikke udgjorde statsstøtte som defineret i traktatens artikel 87, stk. 1, gælder ligeledes for skattebegunstigede selskaber, der er oprettet af skatteplanlægningshensyn, eller som beskæftiger sig med varehandel.
The reasoning used in Commission Decision 2000/394/EC of 25 November 1999 on aid to firms in Venice and Chioggia by way of relief from social security contributions under Laws No 30/1997 and No 206/1995 [8], to find that the advantage granted to certain firms did not constitute State aid within the meaning of Article 87(1) of the Treaty applies to Qualifying Companies established for tax planning purposes and to those trading in goods.
En lang række selskaber, der har status som skattebegunstigede selskaber, er omfattet af de gældende de minimis-regler.
A large number of companies enjoying Qualifying status would benefit from the currently applicable de minimis rules.
Lovgivningen om skattebegunstigede selskaber udgør eksisterende støtte og ikke ulovlig støtte
The Qualifying Companies legislation constitutes existing aid rather than illegal aid
Lovgivningen om skattebegunstigede selskaber stammer fra 1983, hvor det ikke var klart for hverken Kommissionen, medlemsstaterne eller de erhvervsdrivende, hvorvidt, og i hvilket omfang, statsstøttereglerne skulle finde systematisk anvendelse på en national lovgivning om selskabsbeskatning.
The Qualifying Companies legislation dates from 1983, a time when it was far from clear to the Commission, to Member States or to economic operators whether, and to what extent, State aid rules were to be systematically applied to national legislation on company taxation.
Der er kun få om nogen eksempler fra tiden før 90’erne på, at Kommissionen har rejst statsstøttesager til prøvelse af generelle foranstaltninger vedrørende selskabsbeskatning.
There are few if any examples before the 1990s of Commission State aid action against general corporate tax measures.
Lovgivningen eksisterede altså ti år, før liberaliseringen af kapitalbevægelserne fandt sted, og 15 år, inden Kommissionen klarlagde statsstøttebegrebet i sin meddelelse om anvendelsen af statsstøttereglerne på foranstaltninger vedrørende direkte beskatning af virksomhederne [9] (herefter »meddelelsen«).
The legislation predates by 10 years the liberalisation of capital movements and by 15 years the clarification of the concept of State aid made by the Commission in its Notice on the application of the State aid rules to measures relating to direct business taxation [9] (hereinafter the Notice).
Lovgivningen om skattebegunstigede selskaber havde lovgivningen af 1967 om skattefritagne selskaber, som blev vedtaget før Gibraltars tiltrædelse af EU i 1973, som model.
The Qualifying Companies legislation was modelled on the Exempt Company legislation of 1967, which predates the accession of Gibraltar to the European Union in 1973.
Lovgivningen om skattebegunstigede selskaber blev anmeldt til den såkaldte »Primarolo-gruppe«, som Det Forenede Kongeriges regering havde nedsat i henhold til punkt H i adfærdskodeksen for erhvervsbeskatning endog før offentliggørelsen af meddelelsen af 1998.
The Qualifying Companies legislation was notified to the ‘Primarolo’ group established in accordance with paragraph H of the Code of Conduct for Business Taxation by the United Kingdom Government even before the publication of the Notice of 1998.
På det tidspunkt var der intet, der indikerede, at Kommissionen ville behandle foranstaltninger, der blev anset for skadelige i henhold til adfærdskodeksen for erhvervsbeskatning, som nye, uanmeldte støtteforanstaltninger.
At the time there was no indication that measures designated as harmful under the Code of Conduct for Business Taxation would be treated by the Commission as new, unnotified aid measures.
Meddelelsen indeholder den første samlede, men ikke udtømmende, definition på »statsstøtte af skattemæssig art«.
The Notice contains the first comprehensive, albeit not exhaustive, definition of ‘fiscal State aid’.