natgillin/translations-raw huggingface dataset:
Kommissionen var derfor i tvivl om, hvorvidt en sådan nedsættelse udgjorde statsstøtte eller en generel foranstaltning.
Accordingly, the Commission expressed doubts on whether such a reduction constitutes State aid or a general measure.
Hvis foranstaltningen skulle vise sig at være statsstøtte i traktatens forstand, tvivlede Kommissionen stærkt på, at den kunne være forenelig med fællesmarkedet, eftersom denne foranstaltning ikke blot støttede alle søfartsaktiviteter, uanset om de havde med søtransport at gøre, men også aktiviteter i forbindelse med indlandsskibsfart, som ikke er underlagt de ovennævnte EU-retningslinjer, men Rådets forordning (EØF) nr. 1107/70 af 4. juni 1970 om støtte, som ydes inden for sektoren for transporter med jernbane, ad landeveje og sejlbare vandveje [20].
Should it appear that the measure is aid within the meaning of the Treaty, the Commission would have strong doubts as to its compatibility with the common market since this measure would not only be conductive to maritime activities overall, including those not coming under maritime transport but also activities appertaining to inland navigation, which are not subject to the aforementioned Community guidelines but to Council Regulation (EEC) No 1107/70 of 4 June 1970 on the granting of aids for transport by rail, road and inland waterway [20].
I henhold hertil er denne type støtte forbudt.
The said regulation does not allow the grant of such aid.
Kommissionen var allerede i sin beslutning af 19. marts 2003 i tvivl om, at afgiftsnedsættelsen var forenelig med fællesmarkedet, når den gælder skibe, som ikke er beregnet til søtransport.
In its decision of 19 March 2003 the Commission therefore expressed doubts that the reduction of registration duty for ships other than those intended for maritime transport activities is compatible with the common market.
Fast beskatning af eksterne skibsadministrationsselskaber
Flat-rate taxation scheme applicable to persons managing ships on behalf of third parties
I forbindelse med ordningen for ekstern skibsadministration understregede Kommissionen for det første i sin beslutning af 19. marts 2003, at udøvelsen af dette erhverv, i hvert tilfælde som det er organiseret i Belgien, næppe kunne sidestilles med søtransport.
Firstly, with regard to the scheme applicable to persons managing ships on behalf of third parties, the Commission noted in its decision of 19 March 2003 that their activity could not be treated as an activity of maritime transport, at least with regard to the way this sector is organised in Belgium.
EU-retningslinjerne omfatter imidlertid kun søtransportvirksomheder [21].
Only maritime shipping companies are covered by the Community guidelines [21].
Belgien ser således ud til at være den første medlemsstat, der vil lade en ordning med fast beskatning gælde for underleverandører til søtransportvirksomheder.
It would appear that Belgium would be the first Member State wishing to apply a flat-rate taxation scheme to subcontractors of maritime transport companies.
Kommissionen bemærkede for det andet, at det samme skib på én gang kunne berettige både rederiet og administrationsselskabet til fast beskatning, idet det også må bemærkes, at satserne ved skibsadministration er ti gange så lave som de satser, der anvendes til beregning af det faste beskatningsgrundlag for rederier.
Secondly, the Commission has noted that the same ship could at the same time qualify for the flat-rate taxation scheme via its owner and its manager, with the latter, as pointed out above, benefiting from rates that are 10 times lower than those applicable to the former for the flat-rate determination of the tax base.
For det tredje har Belgien ikke fremlagt oplysninger, som godtgør, at ordningen for ekstern skibsadministration fremmer konkurrenceevnen for den flåde, der er indregistreret i EU.
Thirdly, Belgium has not provided any information showing that the scheme applicable to persons managing ships on behalf of third parties could enhance the competitiveness of ships flying a Community flag.
Navnlig har man ikke påvist, at ordningen indirekte stiller de belgiske rederier bedre, fordi ekstern skibsadministration bliver billigere.
In particular, it has not been shown that this scheme could indirectly be favourable to Belgian shipowners through a reduction of the price of services which the managers perform on their behalf.
For det fjerde: selv hvis den eksterne skibsadministrator befinder sig i Belgien og dermed producerer sine ydelser inden for landets grænser, er det ikke sikkert, at de aktiviteter, der udføres på land i forbindelse med denne skibsadministration, udføres inden for EU’s grænser.
Fourthly, even if the manager is in Belgium and the activities he performs are therefore pursued from Belgian territory, it is not certain that all of his on-shore activities relating to the management of ships are pursued from within the territory of the Community.
En del af ydelserne, f.eks. kommerciel og strategisk administration, som ikke varetages af de eksterne skibsadministratorer, kan således udføres fra et tredjeland.
A part of these services, such as business and strategic management, which are not provided by the managers on behalf of third parties, could be performed from a third country.
For det femte fremlagde Belgien ikke inden proceduren blev indledt økonomiske oplysninger, som kunne berettige, at beskatningsgrundlaget for eksterne skibsadministratorer skal være en tiendedel af det, der gælder for rederierne.
Fifthly, before the procedure was initiated Belgium had not furnished any economic arguments to justify the fact that the tax base for persons managing ships on behalf of third parties is ten times lower than that applicable to shipowners.
Endelig er Kommissionen i tvivl om, om de eksterne skibsadministratorer kun arbejder for rederier i Belgien og EU.
Finally, the Commission wondered whether persons managing ships on behalf of third parties work exclusively for Belgian or Community shipowners.
I den påtænkte ordning kræves det faktisk kun, at tre fjerdedele af de eksternt administrerede skibe er indregistreret i Belgien.
The proposed scheme only requires that three quarters of the ships managed be registered in the Belgian register.
Hvis administratorerne kan udbyde deres tjenester til rederier, som ikke skal svare skat i EU, i et omfang svarende til en fjerdedel af den flåde, de administrerer, er der risiko for, at man begunstiger ikke-EU-virksomheder i søtransportsektoren økonomisk.
If it is possible for managers to offer their services to shipowners not subject to tax in the Community for up to one quarter of their managed fleet, this may well be tantamount to an economic advantage being granted to non-Community maritime transport companies.
Af foranstående grunde betvivlede Kommissionen i sin beslutning af 19. marts 2003, at ordningen for ekstern skibsadministration var forenelig med fællesmarkedet [22].
For all of the above reasons, the Commission expressed doubts, in its decision of 19 March 2003, on the compatibility of the scheme applicable to persons managing ships on behalf of third parties [22].
Bemærkninger fra den belgiske rederiforening, Union Royale des Armateurs Belges
Comments from the Union Royale des Armateurs Belges
Union Royale des Armateurs Belges (herefter »Union royale«), Belgiens rederiforening, sendte i sit brev af 26. august 2003 Kommissionen sine bemærkninger angående de punkter, den formelle undersøgelsesprocedure vedrører.
By letter of 26 August 2003 the Union Royale des Armateurs Belges (hereinafter referred to as the Union Royale), a non-profit-making association of Belgian shipowners, transmitted to the Commission its comments on all the points covered by the formal investigation procedure.
Union royale understreger for det første, at den lave sats for enheder udover 40000 tons skal fremme belgisk indregistrering af skibe over denne tonnage, idet disse i antal kun repræsenterer 4,5 % af verdensflåden (1257 af verdensflådens i alt 28155 skibe), men 34,17 % af verdensflådens dødvægt (253430610 af 741600000 tons dødvægt).
The Union Royale first of all emphasises that the low rate applicable to the tranche above 40000 tonnes is designed to bring ships above this tonnage back under a Community flag, recalling that these ships represent only 4,5 % of the world fleet (1257 units of a total number of 28155 units worldwide) but account for 34,17 % of worldwide carrying capacity (253430610 of a total of 741600000 tonnes deadweight).
Hvad angår rabatten på nye skibe (50 % for skibe under fem år og 25 % for skibe mellem fem og 10 år), understreger Union royale, at den skal fremme en foryngelse af flåden, som vil gøre skibene mere sikre og miljøvenlige.
With regard to the tax deduction for newer ships (50 % for ships less than five years old and 25 % for those between five and ten years old), the Union Royale stresses that it is primarily intended to promote young fleets with safer and more environmentally friendly ships.
Foreningen bemærker, at disse rabatter også kan være med til at bevare tillokkende kvalitetsjobs til søs og på land samt knowhow i den europæiske søfartssektor.
It adds that these reductions may also contribute to maintaining attractive and high-quality jobs in the maritime sector and on shore and maintaining maritime know-how in Europe.
For så vidt angår rederiernes mulighed for at trække tab i andre dele af virksomheden fra i den faste beskatning, fastholder Union royale, at det vil medføre forskelsbehandling af belgiske virksomheder, hvis man forbyder denne mulighed, da virksomheder uden søfartsaktiviteter kan modregne regnskabsårets tab på visse dele af virksomheden i andre dele af den, mens sådanne tab så ikke kan modregnes i den tonnagebestemte indkomst.
According to the Union Royale, prohibiting the possibility for a maritime shipping company to deduct losses incurred in its other divisions from the flat-rate tax would lead to discrimination among Belgian companies as companies that do not have a maritime division may offset the losses of the year incurred in particular divisions against profits from other divisions whereas such losses cannot be deducted from profits based on tonnage.
Union royale bemærker til listen over beslægtede aktiviteter, som Kommissionen har udtrykt tvivl om, at den belgiske regering har taget udgangspunkt i OECD’s noter og de tonnagebestemte skatteordninger i Nederlandene og Det Forenede Kongerige.
With regard to the list of ancillary activities on which the Commission has expressed doubts, the Union Royale points out that the Belgian Government took its cue from the OECD's commentary and tonnage tax schemes in the Netherlands and the United Kingdom.
Foreningen understreger især, at intern skibsmægling er i fuld overensstemmelse med EU-retningslinjernes ånd.
It emphasises in particular that ship brokerage activities performed for a company's own ships are perfectly consistent with the spirit of the Community guidelines.
Angående ordningen med fremskyndet afskrivning af skibe påpeger Union royale, at foreningen selv anmodede den belgiske regering om lovmæssigt at knæsætte et skattesystem, som ifølge foreningen allerede fandtes inden traktaten trådte i kraft, for at øge den juridiske vished om ordningen.
With regard to the scheme for accelerated depreciation of ships, the Union Royale notes that it was in fact the Union Royale itself which had asked the Belgian Government to confirm through legislation a tax scheme which, it argues, already existed before the entry into force of the Treaty in order to enhance legal certainty with regard to this scheme.
Union royale bemærker om den lavere afgift ved registrering af pant i skibe, som ikke er beregnet til søtransportformål, at der slet ikke findes en sådan afgift i de fleste andre medlemsstater.
With regard to the reduction of registration duties for registering mortgages on ships other than those intended for maritime transport activities, the Union Royale points out that this tax does not exist in most of the other Member States.
Hvis man forbyder denne nedsættelse, stiller man efter foreningens opfattelse belgiske skibsejere dårligere i konkurrencen.
It argues that not accepting this reduction would be detrimental to the competitive position of owners of Belgian ships.
Union royale understreger desuden, at ordningen er med til at gøre indlandsskibsfart mere konkurrencedygtig.
The Union Royale further stresses that the measure would help to improve the competitive position of the inland shipping sector.
Vedrørende ekstern skibsadministration påpeger Union royale, at ordningen kræver, at mindst 75 % af de administrerede skibe føres under belgisk flag.
With regard to the management of ships on behalf of third parties, the Union Royale emphasises that the proposed scheme requires that at least 75 % of the ships managed fly the Belgian flag.
Foreningen bemærker også, at det er almindeligt, at administrationsselskaber har ret til en anden fast beskatning end den, der gælder for rederierne, eftersom de udfører andre opgaver og løber en anden risiko.
It also points out that it is normal that the managers should be entitled to flat-rate taxation different from that applicable to shipowners as the managers do not pursue the same profession and do not run the same risks as shipowners.
Bemærkninger fra den tyske havneselskabssammenslutning, Zentralverband der Deutschen Seehafenbetriebe
Comments from the Zentralverband der Deutschen Seehafenbetriebe
Zentralverband der Deutschen Seehafenbetriebe, den tyske havneselskabssammenslutning, sendte i sit brev af 3. juli 2003 Kommissionen sine bemærkninger.
By letter of 3 July 2003, the Zentralverband der Deutschen Seehafenbetriebe (Federation of German sea port companies, hereinafter referred to as the Federation) transmitted its comments to the Commission.
Sammenslutningen mener, at støtte til søtransport ikke må forvride konkurrencen inden for EU’s bugseringssektor.
It takes the view that aid to maritime transport should not lead to distortion of intra-Community competition in the towage sector.
Man understreger, at de forskellige europæiske havnes konkurrenceevne i vidt omfang hænger sammen med bugseringsomkostningerne.
The Federation points out that the competitiveness of Europe's ports depends to a large extent on towage costs.
Sammenslutningen mener, at det er godt med konkurrence mellem bugseringsselskaber i samme havn eller forskellige havne, fordi det er med til at holde havnene konkurrencedygtige.
It maintains that it is desirable to foster competition among towage companies in the same port and between ports as this contributes to maintaining the competitiveness of the various ports.
Men selv om konkurrence i sig selv er godt, skal den dog foregå på lige vilkår.
Nevertheless, however desirable this competition may be, it must take place under similar conditions of competition.
Sammenslutningen beklager, at ordningen med fast beskatning kun gælder for belgiske bugseringsvirksomheder.
The Federation regrets that the flat-rate taxation scheme also applies to Belgian towage companies.
Den mener overordnet set, at ordninger, som letter bugseringsvirksomhedernes lønomkostninger, ikke er i overensstemmelse med EU-retningslinjerne.
In general, the Federation takes the view that schemes to alleviate wage costs for towage companies are not compatible with the Community guidelines.
Derfor anmoder sammenslutningen om, at alle støtteordninger til fordel for bugseringsssektoren bliver kendt uforenelige med fællesmarkedet.
Finally, it asks that all aid schemes for the towage sector be declared incompatible with the common market.
Bemærkninger fra Handelskammer Hamburg
Comments from the Handelskammer Hamburg
Handelskammer Hamburg sendte i sit brev af 18. juli 2003 Kommissionen sine bemærkninger som repræsentant for Hamburgs økonomiske sektor og virksomheder.
By letter of 18 July 2003, the Handelskammer Hamburg (Hamburg Chamber of Commerce) transmitted its comments to the Commission as the representative of the Hamburg economy and its companies.
Handelskammeret tilkendegiver en frygt for, at den belgiske ordning med fast beskatning på grundlag af tonnagen skal forvride konkurrencen, ikke blot mellem bugseringsvirksomhederne, men også mellem de nordeuropæiske havne.
The Handelskammer Hamburg is concerned that the Belgian tonnage-based flat-rate taxation scheme distorts competition not only between towage companies but also between the ports of northern Europe.
Efter handelskammerets mening skal EU-retningslinjerne ikke gælde indlandsskibsfart eller skibsfart i og omkring havne.
In its opinion, the Community guidelines should not be applicable to inland shipping, nor to activities in and around sea ports.
Derfor anmoder handelskammeret om, at den formelle undersøgelsesprocedure også kommer til at omfatte ordningen for bugseringssektoren.
Consequently, it asks that the formal investigation procedure be extended to the application of the scheme to the towage sector.
Bemærkninger fra virksomheden Bugsier
Comments from Bugsier
Virksomheden Bugsier Reederei- und Bergungsgesellschaft mbH sendte i sit brev af 2. juni 2003 Kommissionen sine bemærkninger som interesseret part og anmodede om, at al den korrespondance, som virksomheden havde sendt Kommissionen i 2002-2003, blev taget med i betragtning.
By letter of 2 June 2003, the Bugsier company (Bugsier Rederei- und Bergungs-Gesellsschaft mbH) transmitted to the Commission its comments as an interested party, asking that all its letters sent to the Commission between 2000 and 2003 be taken into account.
Virksomheden mener, at de vilkår, der gælder for bugseringsvirksomhed i henhold til programloven — herunder navnlig kriteriet »til søs med fartshjemmel« — ikke er nok til at forhindre illoyal konkurrence blandt havneslæbere i EU, og anmoder Kommissionen om at udvide den formelle undersøgelsesprocedure til også at omfatte dette aspekt af programloven.
In particular, it considers that the conditions laid down in the programme act in respect of towage, in particular the criteria ‘at sea with a clearance certificate’, are insufficient to prevent unfair competition within the Community in the port towage sector, asking the Commission to extend the formal investigation procedure also to this aspect of the programme act.
Kommissionen har sendt følgende dokumenter til de belgiske myndigheder, så de kan fremsætte deres bemærkninger herom jf. artikel 6, stk. 2, i forordning (EF) nr. 659/1999:
Pursuant to Article 6(2) of Regulation (EC) No 659/1999, the Commission has sent the following documents to the Belgian authorities for its comments:
bemærkningerne fra Zentralverband der Deutschen Seehafenbetriebe ved brev af 7. august 2003
the comments from the Zentralverband der Deutschen Seehafenbetriebe by letter of 7 August 2003,
bemærkningerne fra Handelskammer Hamburg ved brev af 7. august 2003
the comments from the Handelskammer Hamburg by letter of 7 August 2003;
bemærkningerne fra virksomheden Bugsier Reederei- und Bergungsgesellschaft mbH ved brev af 7. august 2003
the comments from Bugsier Rederei- und Bergungs-Gesellschaft mbH by letter of 7 August 2003,
bemærkningerne fra Union Royale des Armateurs Belges ved brev af 17. september 2003.
the comments from the Union Royale des Armateurs Belges by letter of 17 September 2003.
Kommissionen har ikke modtaget nogen kommentarer fra de belgiske myndigheders side til de fremsendte dokumenter.
The Commission has not received any observations from the Belgian authorities on the comments transmitted.
De belgiske myndigheder sendte i deres brev af 7. maj 2003 Kommissionen deres bemærkninger til Kommissionens beslutning af 19. marts 2003 om indledning af den formelle undersøgelsesprocedure vedrørende visse aspekter af de fiskale foranstaltninger til fordel for søtransportsektoren.
By letter of 7 May 2003, the Belgian authorities transmitted to the Commission their observations on the Commission's decision of 19 March 2003 to initiate the formal investigation procedure with regard to certain aspects of the planned fiscal measures for maritime transport.
Lavere sats for skibe over 40000 tons i ordningen med fast beskatning [23]
Low rate beyond 40000 tonnes for the flat-taxation scheme [23]
EU-retningslinjerne for statsstøtte til søtransport [24] forbyder i princippet ikke, at der indføres en sats på 0,05 EUR pr. enhed på 100 tons for skibe over 40000 tons, men Kommissionen var i sin beslutning af 19. marts 2003 i tvivl om, om ikke en sådan sats kunne føre til konkurrenceforvridning inden for EU.
In its decision of 19 March 2003, the Commission considered whether the introduction of a EUR 0,05 rate per tranche of 100 tonnes above 40000 tonnes could, even though not prohibited by the Community guidelines on aid to maritime transport [24], lead to a distortion of intra-Community competition.
Ingen af de ordninger med fast beskatning, som Kommissionen hidtil har godkendt, indeholder så gunstige foranstaltninger for skibe over 40000 tons.
None of the flat-rate taxation schemes previously approved by the Commission have laid down measures that are equally favourable for ships over 40000 tonnes.
Som det fremgår af tabel 1 har Kommissionen i øvrigt bestræbt sig på at holde satserne i de tidligere godkendte ordninger med fast beskatning inden for et relativt smalt spænd for at sikre en høj grad af overensstemmelse mellem EU-landenes forskellige beskatningsordninger.
Moreover, the Commission has endeavoured to keep the tax rates of the schemes previously approved within a relatively narrow range, as shown in Table 1, to ensure a high degree of convergence among the various taxation schemes throughout the Community.
Belgien fastholder, at satsen ikke i sig selv er i modstrid med EU-retningslinjerne.
Belgium emphasises that this rate is as such not contrary to the Community guidelines.
De belgiske myndigheder påpeger desuden, at formålet med foranstaltningen ikke er at forvride konkurrencen, men at få belgiskejede skibe på over 40000 tons tilbage under belgisk flag.
The Belgian authorities also note that the purpose of this measure is not to distort intra-Community competition but to promote the return under the Belgian flag of ships over 40000 tonnes.
De belgiske myndigheder minder om, at skibe over 40000 tons kun repræsenterer 4,5 % af verdensflåden (1257 skibe).
The Belgian authorities recall that ships of more than 40000 tonnes represent only 4,5 % of the world fleet, namely 1257 units.
Af disse skibe er kun 143 indregistreret i EU, dvs. 11,38 %.
Only 143 of them are registered in the Community, or 11,38 %.
Størstedelen heraf (108 skibe eller 75,52 % af den »europæiske« flåde af skibe over 40000 tons) er indregistreret i Grækenland.
Most of these (108 ships or 75,52 % of the ‘European’ fleet over 40000 tonnes) are registered in Greece.
Det drejer sig altså kun om forholdsvis få skibe, og det er efter de belgiske myndigheders mening grunden til, at ingen af de øvrige medlemsstater tidligere har indført foranstaltninger med særligt sigte på denne type skibe.
Taking account of the small number of ships involved, the Belgian authorities assume that the other Member States have hitherto not introduced specific measures for this type of ship.
Men Belgien har bl.a. med sin særlige sats for store skibe villet gøre det tillokkende at indregistrere disse under belgisk flag.
Nevertheless, Belgium has wished to attract large-capacity ships to its flag by granting a rate that is, among other things, adapted to their specific features.
De belgiske myndigheder bemærker, at skattetrykket selv efter indførelsen af den planlagte faste beskatningsordning stadig er 2 eller endog 2,5 gange så højt som i tredjelandene med bekvemmelighedsflag, f.eks. Malta og Cypern.
The Belgian authorities point out that even after the introduction of the flat-rate taxation scheme as planned by Belgium, the tax burden would still be tantamount to 2 or even 2,5 times the amount of tax levied in third countries with flags of convenience or in countries such as Malta and Cyprus.