natgillin/translations-raw huggingface dataset:
Denne omstændighed, nødvendigheden af at forsvare egne interesser og pligten til at råde bod på skader forvoldt af andre kan alle begrunde lovgivningen om skattebegunstigede selskaber.
This necessity, self defence and the duty to mitigate damage caused by others all justify the Qualifying Companies legislation.
Siden tiltrædelsen i 1973 har EU-institutionerne undladt at forsvare de i Gibraltar bosiddende EU-borgeres rettigheder og interesser.
Since accession in 1973, the Community institutions have failed to defend the rights and interests of citizens of the Union residing in Gibraltar.
Trods en dom afsagt af Domstolen er EU-borgerne i Gibraltar ikke repræsenteret i Europa-Parlamentet.
Despite a judgment of the Court of Justice, citizens of the Union in Gibraltar are not represented in the European Parliament.
I betragtning af Kommissionens fuldstændige mangel på engagement i Gibraltar, som er en del af EU-området, synes dens insisteren på, at Gibraltar anmelder sine nødværgeforanstaltninger, at være urimelig.
In the absence of any involvement in the ‘EU territory of Gibraltar’, the insistence by the Commission on notification of defensive measures taken by Gibraltar appears excessive.
DET FORENEDE KONGERIGES BEMÆRKNINGER
COMMENTS FROM THE UNITED KINGDOM
Det Forenede Kongerige begrænsede sine oprindelige bemærkninger til spørgsmålene om inddrivelse af støtten og regional selektivitet og kommenterede derefter bemærkningerne fra Gibraltars regering.
The United Kingdom restricted its initial comments to the question of recovery of aid and to regional selectivity and made further observations in its comments on those of the Government of Gibraltar.
Det Forenede Kongeriges bemærkninger kan sammenfattes som følger.
They can be summarised as follows.
Inddrivelse af støtte
Recovery of aid
Hvis lovgivningen om skattebegunstigede selskaber findes at være ulovlig støtte, som er uforenelig med fællesmarkedet, er der et almindeligt fællesskabsretligt princip, nemlig princippet om beskyttelse af den berettigede forventning, som udelukker krav om inddrivelse af allerede udbetalt støtte.
If the Qualifying Companies legislation is found to be illegal aid incompatible with the common market, there is a general principle of Community law, legitimate expectations, which precludes any order for recovery of aid already paid.
Selv om en berettiget forventning kun opstår under usædvanlige omstændigheder, hvor en støttemodtager med god ret kan formode, at støtten er lovlig [16], er der i den foreliggende sag netop tale om sådanne omstændigheder, og et krav fra Kommissionen om inddrivelse af støtten vil derfor være urimelig og ulovlig.
Although legitimate expectations arise in only exceptional circumstances where a recipient could legitimately have assumed that the aid was lawful [16], such circumstances exist in this case and it would be inappropriate and unlawful for the Commission to make an order for recovery.
Denne procedure i henhold til traktatens artikel 88, stk. 2, udspringer af vedtagelsen af adfærdskodeksen for erhvervsbeskatning i 1997, hvori Kommissionen forpligtede sig til nøje at anvende statsstøttereglerne på foranstaltninger vedrørende direkte erhvervsbeskatning.
This procedure under Article 88(2) of the Treaty flows from the adoption of the Code of Conduct for Business Taxation in 1997 in which the Commission committed itself to the strict application of the State aid rules to measures relating to direct business taxation.
Det fremgår implicit af denne erklæring, at statsstøttereglerne tidligere ikke var blevet anvendt så strengt over for skatteordninger af den type, der er omhandlet i adfærdskodeksen for erhvervsbeskatning.
It is implicit in that statement that in the past, the State aid rules had not been so strictly applied to fiscal regimes of the type addressed in the Code of Conduct for Business Taxation.
Det er højst usandsynligt, at Gibraltars og Det Forenede Kongeriges regering i 1984 overhovedet overvejede muligheden af, at de pågældende regler var i strid med Det Forenede Kongeriges statsstøtteforpligtelser.
It is highly unlikely that in 1984, any consideration was given by either the Government of Gibraltar or the United Kingdom Government to the possibility that the rules in question were in breach of the United Kingdom's State aid obligations.
Selv om det på det tidspunkt stod klart, at en yderst specifik eller sektorbestemt skattefordel kunne være statsstøtte, havde anvendelsen af statsstøttereglerne på mere generelle ordninger for selskabsbeskatning som f.eks. ordningen for skattebegunstigede selskaber aldrig været en mulighed, som de retslærde for alvor overvejede, eller som Kommissionen havde udtalt sig om.
While it was clear at that time that a highly specific or sectoral tax advantage was capable of being State aid, the application of the State aid rules to more general company tax schemes, such as the Qualifying Companies regime, had been the subject of neither serious academic comment nor pronouncement by the Commission.
Det vil være urimeligt at forvente af selv de mest forudseende og påpasselige erhvervsdrivende, at de rejser spørgsmålet om foranstaltningens forenelighed med statsstøttereglerne.
It would be unreasonable to expect diligent businessmen to raise questions about the compliance of the measure with the State aid rules.
Deres forretningsplaner og økonomiske dispositioner bygger på lovgivningen om skattebegunstigede selskaber, og de er i deres gode ret til at antage, at skattefordelene er lovlige.
They would have made business plans and altered their economic positions on the basis of the Qualifying Companies legislation and were entitled to assume that the tax benefits were lawful.
I meddelelsens punkt 26 nævnes udtrykkeligt omstændigheder, hvor virksomheder uden skattemæssigt domicil behandles mere gunstigt end virksomheder med skattemæssigt domicil.
Point 26 of the Notice specifically mentions circumstances where non-resident companies are treated more favourably than resident ones.
Dette er første gang, Kommissionen har anerkendt, at en differentieret skattemæssig behandling af skattemæssigt hjemmehørende og ikke-skattemæssigt hjemmehørende selskaber er en selektiv handling eller en »specificitet«, der kan begrunde anvendelsen af statsstøttereglerne.
This was the first time that differential tax treatment between resident and non-resident companies had been acknowledged by the Commission as an act of selection or ‘specificity’ capable of bringing the State aid rules into play.
Lovgivningen om skattebegunstigede selskaber blev vedtaget mange år før meddelelsen og havde aldrig været genstand for kritik eller kommentarer fra Kommissionens side.
The Qualifying Companies legislation had been in place for many years prior to this time without any criticism or comment from the Commission.
Regional specificitet
Regional specificity
Den blotte omstændighed, at ordningen for skattebegunstigede selskaber er en del af Gibraltars lovgivning, der ikke finder anvendelse i resten af Det Forenede Kongerige, kan ikke påberåbes som begrundelse for en påstand om selektivitet som omhandlet i traktatens artikel 87, stk. 1.
The sole fact that the Qualifying Companies regime is a feature of Gibraltar legislation that has no application in the rest of the United Kingdom cannot give rise to the element of selectivity required by Article 87(1) of the Treaty.
Gibraltar er i skattemæssig henseende adskilt fra resten af Det Forenede Kongerige og kan føre en uafhængig skattepolitik.
Gibraltar is a separate jurisdiction from the rest of the United Kingdom for tax purposes, with autonomy in relation to tax matters.
Eventuelle forskelle mellem den skattelovgivning, der finder anvendelse i Gibraltar, og den skattelovgivning, der finder anvendelse i resten af Det Forenede Kongerige, vil ikke automatisk indebære statsstøtte.
It is not the case that any divergence between taxation laws applicable in Gibraltar and those applying in the rest of the United Kingdom would automatically give rise to State aid.
At et særligt aspekt af skattesystemet i et skattemæssigt uafhængigt område i en medlemsstat medfører lavere (eller højere) beskatning i dette område end i resten af medlemsstaten, er ikke ensbetydende med statsstøtte.
One jurisdiction within a Member State with autonomy in relation to taxation matters cannot create a State aid purely because a particular aspect of its taxation system results in a lower (or higher) level of taxation than that applicable to the rest of the Member State.
Hvis en skatteforanstaltning er generel for det pågældende områdes skattesystem, er den ikke omfattet af traktatens artikel 87, stk. 1.
If a tax measure is general within the relevant tax jurisdiction, it cannot be caught by Article 87(1) of the Treaty.
Enhver anden konklusion vil sætte spørgsmålstegn ved de beføjelser til at udskrive og ændre skatter, der er tillagt selvstyrende, decentrale forvaltninger i hele EU.
To rule otherwise would be to call into question the tax raising and tax varying powers enjoyed by devolved and decentralised administrations across the Community.
Dette ville være et alvorligt indgreb i medlemsstaternes forfatningsmæssige systemer.
This would constitute a serious intervention in Member States’ constitutional arrangements.
Bemærkninger fra Gibraltars regering
Government of Gibraltar's comments
Det Forenede Kongerige støtter påstanden fra Gibraltars regering om, at lovgivningen om skattebegunstigede selskaber i henhold til artikel 1, litra b), nr. v), i forordning (EF) nr. 659/1999 bør behandles som eksisterende støtte.
The United Kingdom supports the Government of Gibraltar's contention that the Qualifying Companies legislation should be treated as existing aid in accordance with Article 1(b)(v) of Regulation (EC) No 659/1999.
I 70’erne og 80’erne var det den almindelige antagelse, at medlemsstaternes skattemæssige suverænitet hvad angår hele selskabsbeskatningen ikke var begrænset af statsstøttereglerne.
In the 1970s and 1980s it was universally assumed that Member States’ sovereignty over fiscal issues was not limited by the State aid rules as far as entire corporate tax systems were concerned.
Kommissionen gjorde intet forsøg på at anvende statsstøttereglerne på Gibraltars skatteordning eller på nogen anden skatteordning i EU, som behandlede visse virksomhedskategorier gunstigere i skattemæssig henseende end andre.
The Commission made no attempt to apply the State aid rules to the Gibraltar tax regime or indeed to other tax regimes within the Community, which offered favourable tax treatment to certain classes of company over others.
Det var først efter aftalen om fuldstændig liberalisering af kapitalbevægelser og finansielle tjenesteydelser i 80’erne og begyndelsen af 90’erne og efter indførelsen af en fælles valuta i 90’erne, at der for alvor blev lagt vægt på at begrænse skadelig konkurrence forårsaget af medlemsstaternes skatteordninger.
It was only after agreement on the complete liberalisation of capital movements and financial services liberalisation in the 1980s and early 1990s and then on the establishment of a Single Currency in the 1990s that attention was seriously focused on limiting harmful competition arising out of Member State tax regimes.
Først inden for de seneste fire år er man begyndt at vedtage skattepolitiske foranstaltninger under henvisning til traktatens statsstøttebestemmelser.
The use of the State aid provisions of the Treaty to give effect to such tax policy is a phenomenon only experienced in the last four years.
Fællesmarkedet har udviklet sig gennem de seneste tre årtier, og mange af nutidens statsstøtteinstrumenter ville ikke være blevet betragtet som statsstøtte for 30, 20 eller blot 10 år siden.
The common market has evolved over the last three decades and many State aid instruments today would not have been considered State aid 30, 20 or even 10 years ago.
Selv om Kommissionen på baggrund af fællesskabsrettens nuværende udviklingstrin har ret i, at lovgivningen om skattebegunstigede selskaber må anses for en statsstøtteforanstaltning, der ville kræve anmeldelse, hvis den blev vedtaget i dag, ville hverken Kommissionen eller Domstolen på det tidspunkt, hvor lovgivningen blev vedtaget, have anset den for at udgøre en anmeldelsespligtig statsstøtte.
Even if the Commission is correct in the light of the current state of Community law in viewing the introduction of the Qualifying Companies legislation as a State aid measure which would require notification if adopted today, neither the Commission nor the Court of Justice would have considered it to be State aid requiring notification at the time it was adopted.
I 1984 var Spanien endnu ikke en medlemsstat, og mange medlemsstater opretholdt en banklovgivning og valutakontrol, der forhindrede anvendelsen af skattefordele som f.eks. de gibraltarske.
In 1984 Spain was not yet a Member State, and many Member States maintained banking laws and exchange controls preventing the use of tax advantages such as those available in Gibraltar.
Det er langtfra åbenbart, at Gibraltars foranstaltninger på det pågældende tidspunkt var i stand til at fordreje konkurrencen og påvirke samhandelen mellem medlemsstaterne.
It is far from clear that the Gibraltar measures were capable of distorting competition and affecting trade between Member States at that time.
Dengang tog Kommissionen selv, når det var muligt, stilling til sager om differentieret skattemæssig behandling med udgangspunkt i traktatens artikel 95 (nu artikel 90) i stedet for statsstøttereglerne.
At that time, the Commission itself addressed cases of differential tax treatment where possible, using Article 95 of the Treaty (now Article 90), rather than relying on the State aid rules.
De retslærde og advokater med speciale i skattelovgivning fandt ikke, at statsstøtteprincipperne kunne anvendes på andre sager end dem, hvor der af erhvervspolitiske årsager blev indrømmet enkeltselskaber eller grupper af selskaber specifikke skattefritagelser.
Academic commentators and tax law practitioners did not consider that State aid principles applied to cases other than those where specific tax exemptions were offered to individual companies or groups of companies for industrial policy reasons.
Først efter offentliggørelsen af meddelelsen den 10. december 1998 er der grundlag for at påstå, at foranstaltninger som f.eks. Gibraltars lovgivning om skattebegunstigede selskaber kan anses for statsstøtte.
It is not possible to sustain an argument that measures such as the Gibraltar Qualifying Companies legislation were capable of being State aid until after the publication of the Notice on 10 December 1998.
Hvad angår inddrivelse støtter Det Forenede Kongerige især Gibraltars argument om, at det er noget nyt, at Kommissionen har forpligtet sig til systematisk at anvende statsstøttereglerne på direkte skatteforanstaltninger, og at det vil være umuligt at inddrive støtten.
On the question of recovery, the United Kingdom in particular endorses the Government of Gibraltar's arguments that the Commission's commitment systematically to apply the State aid rules to direct taxation measures is novel and that any aid would be impossible to recover.
Et krav om inddrivelse vil lægge en urimelig byrde på Gibraltars myndigheder, mange skattebegunstigede selskaber vil ikke have nogen selskabsskattepligt i Gibraltar, det vil i mange tilfælde være umuligt at beregne og/eller inddrive støtten, og mange af de begunstigede vil kunne påberåbe sig de minimis-reglerne.
Recovery would place a disproportionate burden on the Gibraltar authorities, many Qualifying Companies would not have a corporation tax liability in Gibraltar, it would be impossible to assess and/or recover the aid in a large number of cases and many beneficiaries would be in receipt of de minimis aid.
VURDERING AF STØTTEFORANSTALTNINGEN
ASSESSMENT OF THE AID MEASURE
Efter at have overvejet bemærkningerne fra Det Forenede Kongeriges myndigheder samt fra Gibraltars regering og Charles A. Gomez & Co. fastholder Kommissionen sin holdning, således som denne kommer til udtryk i dens beslutning af 11. juli 2001 [17] — rettet til Det Forenede Kongeriges myndigheder — om at indlede proceduren efter traktatens artikel 88, stk. 2, nemlig at den undersøgte ordning udgør ulovlig, statslig driftsstøtte, som er omfattet af traktatens artikel 87, stk. 1.
After having considered the observations of the United Kingdom authorities as well as those of the Government of Gibraltar and Charles A. Gomez & Co., the Commission maintains its position, expressed in its decision of 11 July 2001 [17] to the United Kingdom authorities initiating the procedure under Article 88(2) of the Treaty, that the scheme under examination constitutes unlawful, operating State aid, within the scope of Article 87(1) of the Treaty.
Støttens eksistens
Existence of aid
For at blive anset for statsstøtte som defineret i traktatens artikel 87, stk. 1, skal en foranstaltning opfylde følgende fire kriterier.
In order to be considered State aid within the meaning of Article 87(1) of the Treaty, a measure must fulfil the four following criteria.
For det første skal foranstaltningen give de begunstigede en fordel, som mindsker de byrder, der normalt belaster deres budget. Ifølge meddelelsens punkt 9 kan skattefordelen bestå i en reduktion af virksomhedens skattebyrde på forskellige vis, herunder navnlig gennem en reducering af skattebeløbet. Ordningen for skattebegunstigede selskaber opfylder fuldt ud dette kriterium.
First, the measure must afford the beneficiaries an advantage that reduces the costs they normally bear in the course of their business.
Bemærkningen om, at lovgivningen om skattebegunstigede selskaber er en skatteordning, der skal ses i en international sammenhæng, har ingen betydning for lovgivningens kvalificering som statsstøtteforanstaltning.
The observation that Qualifying Companies legislation is a tax scheme designed to operate in an international context is not relevant to its qualification as a State aid measure.
Selv om Kommissionen godtager argumentet om, at Gibraltar ikke er kompetent til at yde skattefordele, der vedrører andre lande, viser den omstændighed, at skattebegunstigede selskaber forhandler om deres skattesats, klart, at de oppebærer en indtægt, som uden denne særbehandling ville være pålagt selskabsbeskatning til den normale sats.
Although the Commission accepts the argument that Gibraltar is not competent to grant tax advantages relating to other jurisdictions, the fact that Qualifying Companies negotiate their tax rate, demonstrates clearly that they earn revenue which, in the absence of their special treatment, would be subject to company taxation at the standard rate.
Uanset hvilke erhvervssektorer de skattebegunstigede selskaber er aktive i, er deres status som skattebegunstigede selskaber betinget af, at de er registreret i Gibraltar eller er registrerede filialer af udenlandske selskaber.
Irrespective of the type of activities in which Qualifying Companies may be active, their Qualifying status is granted to the extent that they are companies registered in Gibraltar or are registered branches of overseas companies.
Følgelig får skattebegunstigede selskaber en særlig og mere gunstig skattebehandling i Gibraltar end andre selskaber registreret i Gibraltar.
Consequently, Qualifying Companies benefit from a special and more beneficial tax treatment in Gibraltar, when compared with other companies registered in Gibraltar.
For det andet skal fordelen være ydet af staten eller ved hjælp af statsmidler.
Second, the advantage must be granted by the State or through State resources.
Indrømmelsen af en skattenedsættelse som den, et skattebegunstiget selskab forhandler om med Gibraltars myndigheder, indebærer et tab af skatteprovenu, som i henhold til meddelelsens punkt 10 svarer til et forbrug af statsmidler i form af skatteudgifter.
The grant of a tax reduction, such as that negotiated between a Qualifying Company and the Gibraltar authorities, involves a loss of tax revenue which, according to point 10 of the Notice, is equivalent to the use of State resources in the form of fiscal expenditure.
Argumentet fra Gibraltars regering om, at foranstaltningen på grund af den fuldstændige adskillelse fra Gibraltars egen økonomi ikke belaster Gibraltars budget, må forkastes.
The Government of Gibraltar's argument that, through ring-fencing, the measure places no apparent burden on its budget, must be rejected.
Kommissionen finder, at skattefordelen, hvis den bedømmes på baggrund af traktatens artikel 87, stk. 1, ydes ved hjælp af statsmidler, idet fordelen opstår som følge af medlemsstatens opgivelse af et skatteprovenu, som den normalt ville have opkrævet [18].
The Commission considers that the tax advantage, for the purposes of Article 87(1) of the Treaty, is granted through State resources, since the origin of this advantage is the renunciation by the Member State of tax revenue which it would normally have received [18].
Havde der ikke bestået den fra Gibraltars økonomi adskilte skattefordel, ville de skattebegunstigede selskabers aktiviteter i den udstrækning, de udøves i Gibraltar, være beskattet til den fulde sats i Gibraltar.
In the absence of the ring-fenced tax advantage, the activities of Qualifying Companies, to the extent that they occur under the jurisdiction of the Gibraltar authorities, would be subject to the full rate of tax in Gibraltar.
Denne forskel mellem skattesatserne repræsenterer det skatteprovenu, der er givet afkald på.
This difference in tax rate represents the tax revenue foregone.
For det tredje skal foranstaltningen påvirke konkurrencevilkårene og samhandelen mellem medlemsstaterne.
Third, the measure must affect competition and trade between Member States.
Dette kriterium er opfyldt, idet skattebegunstigede selskaber aktuelt eller potentielt kan handle med virksomheder beliggende i andre medlemsstater eller virke på markeder i tredjelande, som virksomheder fra andre medlemsstater har adgang til.
This criterion is fulfilled to the extent that Qualifying Companies are able, actually or potentially, to trade with companies located in other Member States or to be active in third country markets open to undertakings from other Member States.
Dette er især tilfældet, fordi skattebegunstigede selskaber under normale omstændigheder ikke må drive forretning i Gibraltar, med gibraltarer eller med personer, der er hjemmehørende i Gibraltar.
This is particularly the case since Qualifying Companies may not, in normal circumstances, trade or carry on business in Gibraltar, with Gibraltarians or with residents of Gibraltar.
Selv om en række skattebegunstigede selskaber er oprettet af enkeltpersoner af hensyn til deres skatteplanlægning og ikke driver forretning, ikke har nogen produktion og ikke udøver konkurrence på markedet, er de ikke afskåret fra at gøre det.
Even if some Qualifying Companies are established by individuals for tax planning purposes and do not trade, produce or compete in the market, they are not precluded from doing so.
Men den omstændighed, at skattebegunstigede selskaber normalt har et forretningssted i Gibraltar og skaber indtægter, der er underlagt selskabsbeskatning, om end til en reduceret sats, indikerer, at selskaberne faktisk udøver erhvervsvirksomhed.
However, the fact that Qualifying Companies tend to have a ‘bricks and mortar’ presence in Gibraltar and generate income that is subject to company taxation, albeit at a reduced rate, suggests that they do in fact engage in economic activity.
Dette bekræftes af, at skattebegunstigede selskaber er repræsenteret i en lang række sektorer (jf. betragtning 9 ovenfor).
This is confirmed by the wide range of sectors in which Qualifying Companies are active (see recital 9).
Kommissionen noterer, at Gibraltar ikke er en del af EU’s fælles toldområde.
The Commission notes that Gibraltar does not form part of the Community's common customs territory.
Dette berører imidlertid ikke anvendelsen af statsstøttereglerne på virksomheder i Gibraltar, der beskæftiger sig med varehandel.
However, this does not affect the application of the State aid rules to those undertakings in Gibraltar engaged in trade in goods.