natgillin/translations-raw huggingface dataset:
I den forbindelse bliver konkurrencen efter de belgiske myndigheders opfattelse i højere grad forvredet af at disse lande er blevet medlemmer af EU, end af at Belgien indfører en særlig sats for store skibe.
As regards these two countries, the Belgian authorities maintain that it is much more their accession to the European Union that will bring about a distortion of competition rather than the introduction in Belgium of a specific rate for high-tonnage ships.
De belgiske myndigheder mener ikke, at de bør forhindres i at føre en politik på området, blot fordi de øvrige EU-medlemsstater ikke har vist interesse for store skibe, når dette efter al sandsynlighed skyldes, at de ikke eller praktisk talt ikke har skibe af denne type.
According to the Belgian authorities, the fact that other Member States have not shown a specific interest in high-capacity ships, probably because of the small number or total absence of such ships in these Member States, should not prevent Belgium from pursuing a different policy in this respect.
Endelig henviser de belgiske myndigheder til EU-retningslinjerne, hvor det i punkt 3.1, første afsnit, sidste punktum hedder, at »den bedste vej frem ser ud til at bestå i at skabe betingelser, som tillader en mere rimelig konkurrence med bekvemmelighedsflagene«.
Finally, the Belgian authorities refer to the Community guidelines which provide in the second paragraph of section 3.1 that ‘the creation of conditions allowing fairer competition with flags of convenience seems the best way forward’.
Inddragelse i den faste beskatningsordning af visse aktiviteter uden direkte forbindelse med transportvirksomhed.
Application of the flat-rate taxation scheme to profits from particular activities without a direct link with transport activities
Belgien har sammensat listen over støtteberettigede aktiviteter i det svar, der blev sendt til Kommissionen den 5. december 2002, med udgangspunkt i følgende elementer:
In compiling the list of eligible activities included in the reply which it sent to the Commission on 5 December 2002, Belgium referred to the following:
OECD’s noter til modelaftalen om indkomst- og formuebeskatning, navnlig bemærkningen om artikel 8, »søfart og luftfart«
the OECD commentary on the model convention with respect to taxes on income and on capital, and in particular the comments concerning Article 8 on shipping and air transport,
Nederlandenes og Det Forenede Kongeriges ordninger om tonnagebestemt beskatning, som Kommissionen godkendte ved sine beslutninger af 20. marts 1996 og 2. august 2000.
the tonnage tax schemes established by the Netherlands and the United Kingdom, approved by the Commission by decisions of 20 March 1996 and 2 August 2000.
Eftersom listen over støtteberettigede aktiviteter tager afsæt i forskellige eksisterende ordninger, mener de belgiske myndigheder, at Kommissionen bør behandle dem på samme måde som andre medlemsstater.
As the list of eligible activities is based on certain existing schemes, the Belgian authorities consider that the Commission ought to treat them in the same way as it has done for the other Member States.
De belgiske myndigheder angiver nærmere bestemt, at man i forbindelse med beslægtede, forbigående aktiviteter, som virksomheden gennemfører for at udnytte personale og aktiver fuldt ud, der indgår i virksomhedens primærprocesser, i det omfang disse aktiviteter er af minimalt omfang i forhold til primærprocesserne, har taget udgangspunkt i Det Forenede Kongeriges ordning med fast, tonnagebestemt beskatning [25].
Specifically, the Belgian authorities note that for the connected and temporary activities which a company pursues in order to make full use of the personnel and assets assigned to the company's principal activity, if these activities are minimal compared with that principal activity, the text has been modelled on the tonnage-based flat-rate taxation scheme of the United Kingdom [25].
Hvad angår salg af produkter, der ikke er beregnet til forbrug om bord, f.eks. luksusvarer, og tjenesteydelser uden direkte forbindelse med søtransport, herunder tips-, spille- og kasinovirksomhed samt passagerudflugter, hævder de belgiske myndigheder, at foranstaltningens ordlyd ligeledes er inspireret af Det Forenede Kongeriges ordning med fast, tonnagebestemt beskatning.
With regard to the sale of products not intended for consumption on board such as luxury articles and the provision of services not directly linked with maritime transport such as gambling, gaming tables and casinos and excursions for passengers, the Belgian authorities argue that the description of the measure has likewise been modelled on the tonnage-based flat-rate taxation scheme of the United Kingdom.
For så vidt angår reklame og markedsføring understreger de belgiske myndigheder, at punkt 7 og 8 i noterne til OECD’s beskatningsaftalemodel gælder kommerciel reklame og salgsfremme som led i beslægtede aktiviteter i forbindelse med direkte skibsdrift [26].
With regard to advertising and marketing, the Belgian authorities emphasise that points 7 and 8 of the commentary on the OECD model tax convention includes advertising and commercial propaganda among the additional activities connected with the direct operation of ships [26].
For så vidt angår afkast på kortfristede investeringer af driftskapital, skibsmægling [27] i forbindelse med rederiers egne skibe og afhændelse af driftsaktiver, såsom fast ejendom til virksomhedsbrug og driftsaktiver til læsning og losning af skibe, har de belgiske myndigheder taget udgangspunkt i begrundelsen [28] til den nederlandske ordning med fast beskatning på grundlag af tonnagen [29].
With regard to revenue from short-term investment of operating capital, ship brokerage [27] for the company ' s own ships and the disposal of operating assets such as immovable property for management purposes and operating facilities for loading and unloading ships, the Belgian authorities have based their arguments on the explanatory memorandum [28] pertaining to the Dutch tonnage-based flat-rate taxation scheme [29].
Bestemmelser, som giver mulighed for at trække tab i andre afdelinger, som ikke har kunnet trækkes fra nettofortjenesten i nogen af selskabets andre afdelinger, fra den skat, som er fastsat på grundlag af tonnagen
Provisions allowing losses of other divisions that could not be deducted from the profits of any other division of the company to be deducted from the tonnage-based flat-rate tax
I henhold til den belgiske selskabsskattelov beskattes virksomheder af deres samlede overskud.
Belgian fiscal law on corporation tax provides that companies are taxable on their total profits.
Det indebærer, at driftsindkomster og -tab i et regnskabsår må modregnes inden for alle virksomhedens dele og/eller afdelinger.
This means that profits and losses in a particular tax year can be offset among all the divisions and/or branches of the company.
De belgiske myndigheder minder om, at den faste beskatningsordning på grundlag af tonnagen ikke bestemmer beskatningen, men den søfartsindtjening, der lægges til grund for beskatningen.
The Belgian authorities recall that the flat-rate scheme does not determine the tonnage-based flat-rate tax but the taxable profits accruing from maritime shipping.
De belgiske myndigheder mener i øvrigt, at Kommissionens holdning vil føre til forskelsbehandling mellem belgiske virksomheder, da virksomheder uden søfartsaktiviteter kan modregne regnskabsårets tab på visse dele af virksomheden i indtjeningen på andre dele af den, mens sådanne tab så ikke kan modregnes i den tonnagebestemte indkomst.
Moreover, the Belgian authorities take the view that the position adopted by the Commission would lead to discrimination between Belgian companies as companies which do not have a maritime division may offset the year's losses incurred in some divisions against profits from other divisions whereas such losses cannot be deducted from profits determined on the basis of tonnage.
Rabat på 50 % for skibe under fem år og 25 % for skibe mellem fem og 10 år
50 % tax deduction for ships less than five years old and 25 % for ships between five and ten years old
De belgiske myndigheder understreger, at EU-retningslinjerne hverken dikterer, hvilke satser medlemsstaterne må indføre i deres faste beskatningsordninger, eller om de må indføre incitamentsordninger for nyere skibe.
The Belgian authorities stress that the Community guidelines do not lay down any rule on the applicable rates which Member States may introduce in flat-rate taxation schemes nor on the possibility of introducing incentives for new ships.
At de tidligere godkendte ordninger ikke indeholder sådanne rabatter, bør efter de belgiske myndigheders mening ikke forhindre Belgien i at indføre et sådan incitament.
In the opinion of the Belgian authorities, the fact that the other schemes recently approved do not provide for such a deduction cannot prevent Belgium from introducing such an incentive.
Kommissionen anfører i sin beslutning af 19. marts 2003, at erfaringen viser, at ældre skibe oftere indregistreres under bekvemmelighedsflag.
In its decision of 19 March 2003, the Commission states that it knows from experience that there is a greater tendency to register older ships under flags of convenience.
De belgiske myndigheder fastholder, at dette argument ikke har hold i virkeligheden, og har til dokumentation heraf fremlagt et uddrag af rapporten »Review of Maritime Transport« fra 2002 [30] som bilag til deres brev af 7. maj 2003.
The Belgian authorities maintain that these arguments are contrary to reality and are without foundation and they refer to an extract from the Review of Maritime Transport of 2002 [30] which they enclosed with their letter of 7 May 2003.
Andre skattemæssige foranstaltninger til fordel for rederier end den faste beskatning
Tax measures outside the flat-rate taxation scheme for shipowners
Fremskyndet afskrivning
Scheme for accelerated depreciation
Ifølge de belgiske myndigheder blev ordningen med fremskyndet afskrivning indført i 1951 og er allerede ændret flere gange, sidst i 1996.
According to the Belgian authorities, the accelerated depreciation scheme was set up in 1951 and has already undergone several amendments, most recently in 1996.
Ordningen stammer dermed fra tiden før traktatens underskrivelse.
The scheme therefore dates back to before the signing of the Treaty.
Den blev med programloven af 2. august 2002 indføjet i en lovtekst for at øge den juridiske vished.
The scheme was transposed into legislation through the programme act of 2 August 2002 to enhance its legal certainty.
De belgiske myndigheder har forelagt Kommissionen forskellige former for dokumentation for, at ordningen fandtes inden traktatens ikrafttrædelse den 1. januar 1958.
The Belgian authorities have provided the Commission with documentary proof showing that the scheme existed before the entry into force of the Treaty of 1 January 1958.
De har således som bilag til deres brev af 7. maj 2003 vedlagt en intern instruks fra finansministeriet af 24. august 1951 med specifikke gennemførelsesbetingelser for skibe som led i den fremskyndede afskrivningsordning samt et brev af 13. januar 1967 fra finansministeriet til rederiforeningen, hvoraf det fremgår, at ordningen stadig gjaldt.
The Belgian authorities enclosed with their letter of 7 May 2003 an internal instruction from the Ministry of Finance dated 24 August 1951 laying down the procedure for implementing the specific depreciation scheme for ships and a letter from the Ministry of Finance to the general shipowners' association dated 13 January 1967 indicating that the said scheme was still applicable.
Lavere afgift ved registrering af pant i skibe, som ikke er beregnet til søtransportformål
Reduction of registration duties on mortgages on ships not intended for maritime transport
Skatte/afgiftsincitamenter kan generelt tillades, hvis de begrænses til søtransportaktiviteter.
In general, tax incentives may be accepted provided that they are confined to maritime transport activities.
Efter de belgiske myndigheders opfattelse vil den lavere afgift på registrering af skibspant være i overensstemmelse med EU-retningslinjernes afsnit 3.1, selv hvis foranstaltningen betragtes som statsstøtte i traktatens forstand.
The Belgian authorities take the view that the reduction of the registration duty for ships used in maritime transport is compatible with section 3.1 of the Community guidelines if it should appear that the measure constitutes aid within the meaning of the Treaty.
De belgiske myndigheder har tilkendegivet, at man primært indførte denne foranstaltning, fordi der ikke var en tilsvarende afgift på registrering af skibspant i Nederlandene og Luxembourg.
The Belgian authorities have indicated that the main reason for introducing this measure was the absence of similar taxes for registering mortgages on ships in the Netherlands and the Grand Duchy of Luxembourg.
De mener, at fraværet af en sådan afgift i to nabolande til Belgien stiller den belgiske flåde ringere i konkurrencen.
According to the Belgian authorities, the absence of such a tax in two of Belgium's neighbouring countries places the Belgian fleet in an unfavourable competitive position.
Ordningen for ekstern skibsadministration [31]
Scheme applicable to managers acting on behalf of third parties [31]
Som svar på de bemærkninger, Kommissionen fremsatte i sin beslutning af 19. marts 2003, anfører de belgiske myndigheder med henvisning til programlovens begrundelsesafsnit, at ordningen med fast beskatning blev indført for at bedre konkurrencesituationen for ekstern skibsadministration og sammensætning af besætninger via administrationskontrakter.
In response to the observations made by the Commission in the decision of 19 March 2003, the Belgian authorities indicate, referring to the explanatory memorandum to the draft for the programme act, that the flat-rate taxation scheme was established in order to make the technical management of ships more competitive and to make it possible to make crews available on the basis of a management contract.
De anfører, at der er et stort marked for disse aktiviteter, men at Belgien hidtil kun har indtaget en forsvindende lille del af det.
According to the Belgian authorities, there is a huge market for such activities in which Belgium has so far played only a very small part.
Ifølge de belgiske myndigheder nævner EU-retningslinjerne (punkt 1.2, stk. 5) udtrykkeligt overflytning af beslægtede aktiviteter, såsom skibsadministration i tredjelande, som årsag til endnu mere omfattende beskæftigelsesnedgang, både til søs og på land.
According to the Belgian authorities, the Community guidelines explicitly mention the relocation of ancillary activities (such as management of ships) to third countries (section 1.2, fifth paragraph), involving even higher losses of jobs, at sea and on shore.
I henhold til programloven skal mindst 75 % af de administrerede skibe være indregistreret i Belgien.
The programme act provides that at least 75 % of ships managed must be registered in the Belgian register of ships.
De belgiske myndigheder bemærker, at der ikke findes nogen tilsvarende betingelse for ordningen med fast beskatning for søtransportvirksomheder.
The Belgian authorities point out that such a condition does not exist under the flat-rate taxation scheme for maritime transport companies.
Selskaber, der vil benytte sig af ordningen, må ikke udøve anden virksomhed end skibsadministration.
In order to benefit under the scheme, managers may not pursue activities other than ship management.
De belgiske myndigheder nægter ikke, at et skib kan blive medregnet to gange — først hos skibsejeren og dernæst hos administrationsselskabet — når den faste beskatning beregnes.
Moreover, the Belgian authorities recognise that for the determination of the flat-rate tax the same ship may be taken into account twice, once for the shipowner and once for the manager.
Da der er tale om særskilte juridiske personer, er der efter de belgiske myndigheders mening ikke noget mærkeligt i, at man i dette tilfælde beregner og beskatter særskilte indkomster.
As these are two different legal personalities who pursue different activities, the Belgian authorities deem it normal that in this case income is determined and taxed separately.
Ifølge de belgiske myndigheder er det berettiget at anvende forskellige satser, fordi forskellige aktiviteter også giver forskellige afkast.
According to the Belgian authorities, the fact that different rates are applied is justified because different activities give entitlement to different remuneration.
VURDERING AF STØTTEFORANSTALTNINGEN
EVALUATION OF THE AID
Statsstøtte i EF-traktatens forstand
Existence of aid within the meaning of the EC Treaty
I henhold til traktatens artikel 87, stk. 1, er statsstøtte eller støtte, som ydes ved hjælp af statsmidler under enhver tænkelig form, og som fordrejer eller truer med at fordreje konkurrencevilkårene ved at begunstige visse virksomheder eller visse produktioner, uforenelig med fællesmarkedet i det omfang, den påvirker samhandelen mellem medlemsstaterne.
Under Article 87(1) of the Treaty, any aid granted by a Member State or through state resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods is incompatible with the common market insofar as it affects trade between Member States.
Som led i den faste beskatning på grundlag af tonnagen har de belgiske myndigheder til hensigt at begunstige visse virksomheder ved hjælp af statsmidler.
Through tonnage-based flat-rate taxation, the Belgian authorities intend to grant advantages to certain undertakings through state resources.
Disse begunstigelser kan føre til konkurrenceforvridning og påvirke samhandelen mellem medlemsstaterne.
These subsidies threaten to distort competition and could affect trade between Member States.
Af ovenstående årsager betragtes de forskellige foranstaltninger, som den formelle undersøgelsesprocedure vedrører, som statsstøtte efter definitionen i traktatens artikel 87, stk. 1.
For the above reasons, the various measures in question which are the subject of the formal investigation procedure constitute State aid within the meaning of Article 87(1) of the Treaty.
Ordningen med fremskyndet afskrivning af skibe, som indeholder endnu gunstigere afskrivningsregler end paragraf 61-64 i den belgiske lov af 1992 om indkomstskat, er målrettet for så vidt den kun omfatter en begrænset type aktiver.
The scheme for accelerated depreciation of ships, offering depreciation rules that are even more generous than those provided for in Articles 61 to 64 of the Belgian Income Tax Code 1992, is specific in that it applies only to a limited category of assets.
Derfor udgør foranstaltningen statsstøtte i henhold til traktatens artikel 87, stk. 1.
The measure is in effect State aid within the meaning of Article 87(1) of the Treaty.
Det må derefter undersøges, om afgiftsnedsættelsen på registrering af skibspant udgør statsstøtte.
Next, it should be ascertained whether the registration charge levied on the establishment of a mortgage on ships constitutes aid.
De belgiske myndigheder har ikke fremlagt dokumentation for, at denne afgift er den eneste af sin art i EU, eller at ingen af de øvrige medlemsstater har en tilsvarende afgift for registrering af skibspant.
The Belgian authorities have not supplied any information to show that this registration duty is a unique case in the Community and that none of the other Member States have an equivalent tax on the registration of a mortgage on a ship.
Kommissionen hæfter sig desuden ved, at denne afgift skal svares på registrering af pant i fast ejendom, og at ordningen ikke kun gælder skibe, det være sig til søtransport eller indlandsskibsfart.
The Commission notes that this registration duty is paid for mortgages taken out on immovable property and that the scheme in question is not confined to ships, whether used for maritime transport or inland navigation.
Kommissionen bemærker, at pantregistreringsafgifter normalt er direkte bestemt af pantbeløbet, uanset hvilken type aktiv pantet vedrører.
The Commission points out that under the rules governing the tax scheme for mortgage registration, it is logical that registration duties are levied in proportion to the amount of mortgage, irrespective of the type of assets to which the mortgage relates.
Efter Kommissionens opfattelse udgør en afskaffelse eller kraftig nedsættelse af denne afgift for en bestemt del af de pågældende aktivitetssektorer derfor statsstøtte efter definitionen i traktatens artikel 87, stk. 1, da ordningen stadig gælder for de øvrige panteregisteraktiviteter.
The Commission therefore takes the view that the abolition or substantial reduction of this tax for only a part of the sectors of activity concerned constitutes State aid within the meaning of Article 87(1) of the Treaty as the scheme continues to apply without change to the other activities for which mortgages have to be registered.
Foranstaltningen omfatter også kun én kategori af aktiver, mens der ikke gives nogen nedsættelse på andre aktiver end skibe.
Moreover, the measure applies only to one category of assets while categories of assets other than ships do not qualify for such reduction.
Foranstaltningen kan således ikke betragtes som en generel foranstaltning.
Consequently, this measure cannot be treated as a general measure.
Endelig er den faste beskatning ved ekstern skibsadministration en målrettet foranstaltning, ligesom ordningen for rederier.
Finally, the flat-rate taxation scheme for persons managing ships on behalf of third parties is specific, like that for shipowners.
Den udgør derfor statsstøtte i henhold til traktatens artikel 87, stk. 1.
It is therefore aid within the meaning of Article 87(1) of the Treaty.
Kommissionen minder i øvrigt om, at det i beslutningen af 19. marts 2003 blev vurderet, at der var tale om statsstøtte i henhold til traktatens artikel 87, stk. 1.
Moreover, the Commission notes that it was already established in the decision of 19 March 2003 that it is tantamount to aid within the meaning of Article 87(1) of the Treaty.
De belgiske myndigheder har ikke bestredet denne vurdering i deres bemærkninger til beslutningen.
In fact, the Belgian authorities have not disputed this evaluation in the comments they submitted on the said decision.
Kommissionen mener overordnet set, at de støtteforanstaltninger, som den formelle undersøgelsesprocedure vedrører, er ulovlige, for så vidt der ikke længere juridisk eller administrativt er noget til hinder for at iværksætte dem efter vedtagelsen af den kongelige anordning af 7. maj 2003, selv hvis der reelt ikke ydes støtte.
As a general rule, the Commission considers that the aid subject to the formal investigation procedure is unlawful as there is no longer any legal or administrative impediment to its implementation following the promulgation of the Royal Decree of 7 May 2003, even though no advantages have as yet been granted in practice.
Kommissionen beklager, at Belgien har iværksat disse foranstaltninger uden forudgående godkendelse fra Kommissionen.
The Commission regrets that Belgium has implemented these measures without the Commission's prior approval.
I henhold til artikel 87, stk. 3, litra c), kan støtte til fremme af udviklingen af visse erhvervsgrene eller økonomiske regioner betragtes som forenelig med fællesmarkedet, når den ikke ændrer samhandelsvilkårene på en måde, der strider mod den fælles interesse.
Under Article 87(3)(c), aid to facilitate the development of certain economic activities or of certain economic areas may be regarded as compatible with the common market if such aid does not adversely affect trading conditions to an extent contrary to the common interest.
I det foreliggende tilfælde betragter Kommissionen artikel 87, stk. 3, litra c), som et passende retsgrundlag.
The Commission considers Article 87(3)(c) as the appropriate legal basis applicable in the case under scrutiny.
Støtten til søfartssektoren skal bl.a. sammenholdes med EU-retningslinjerne for statsstøtte til søtransportsektoren.
Aid for the maritime sector should be examined in particular in the light of the Community guidelines on State aid for maritime transport.