natgillin/translations-raw huggingface dataset:
I den nugældende belgiske ordning beregnes der ved registrering af pant (ud over en række meget begrænsede faste afgifter) en tinglysningsafgift på 0,052 % og en stempelafgift på 0,5 % af pantsummen.
Under the current Belgian scheme, the charges made for registering a mortgage (in addition to a number of very limited fixed duties) are, on the one hand, a 0,052 % fee payable to the registrar of mortgages and, on the other hand, a 0,5 % registration duty payable on the amount of the mortgage.
Det er ifølge de belgiske myndigheder netop sidstnævnte afgift, som medvirker til udflagningen af belgiske skibe.
According to the Belgian authorities, this latter duty is a disincentive for registering ships under the Belgian flag.
Efter den nye ordning skal der ved optagelse af pant nu betales en fast overordnet afgift på 25 EUR i henhold til paragraf 11, stk. 2 og 3, i den belgiske lovbog om registrerings-, hypoteks- og rettergangsafgifter.
Under the new scheme, the registration duty payable on registering a mortgage is changed to the general fixed duty of €25 provided for in Article 11(2) and (3) of the Belgian Code on registration, mortgage and court registry duties.
Når et skibspant overdrages mod vederlag, ved almindelig indtræden eller anden vederlagsgengældt aftale, skal der også betales en stempelafgift på 0,5 % i henhold til lovbogens paragraf 92, stk. 2 [13].
The transfer of a mortgage on a vessel following debt transfer against payment, contractual subrogation or any other agreement against payment is also subject to 0.5 % registration duty in accordance with Article 92(2) [13] of the said Code.
I henhold til lovbogens paragraf 93 beregnes denne afgift ud fra den sum, pantet gives som garanti for, med fradrag af renter eller udeståender for de tre år med garanti jf. paragraf 87 i hypoteksloven af 16. december 1951.
In accordance with Article 93 of the Code, this registration duty is paid from the amount of the sums guaranteed by the mortgage, excluding interests or arrears over the three years guaranteed by Article 87 of the Mortgages Act of 16 December 1951.
Fast beskatning af eksterne skibsadministrationsselskaber på grundlag af tonnagen [14]
Tonnage-based flat-rate taxation scheme applicable to persons managing ships on behalf of third parties [14].
I henhold til programlovens paragraf 124 kan virksomheder, som varetager ekstern skibsadministration, også benytte sig af en ordning med fast beskatning, men her er fradraget ti gange så fordelagtigt som i ordningen for rederier, eftersom skibene opgøres efter de samme takster, men ikke pr. 100 NT, men pr. 1000 NT:
Under Article 124 of the programme act, persons managing ships on behalf of third parties are also covered by a flat-rate taxation scheme but with a scale of rates ten times more advantageous than that provided for in the scheme applicable to shipping companies because the same rates apply in this case to the ships being managed not per 100 NT tranche but per 1000 NT tranche:
(EUR pr. 1000 NT)
(EUR per 1000 NT)
Op til 1000 nettotons
Up to 1000 net tonnes
1001-10000 nettotons
Between 1001 and 10000 net tonnes
10001-20000 nettotons
Between 10001 and 20000 net tonnes
20001-40000 nettotons
Between 20001 and 40000 net tonnes
Denne ordning kan dog kun benyttes, hvis mindst 75 % af de pågældende skibe er indregistreret under belgisk flag.
However, coverage by the scheme is subject to the condition that at least 75 % of the ships managed are registered under the Belgian flag.
Ekstern skibsadministration varetages som regel af servicevirksomheder, som klargør skibene, udstyrer dem som foreskrevet og skaffer besætningen for rederiets regning.
Those managing ships on behalf of third parties are in general service companies which prepare the ships, fit them out as required and provide crews on behalf of the shipowner.
I programlovens paragraf 115, stk. 4, defineres en ekstern skibsadministrator som »en skatte/afgiftspligtig enhed (som) varetager teknisk forvaltning og/eller indretning af et skib for andre«.
Article 115(4) of the programme act defines the person managing a ship on behalf of third parties as the ‘taxpayer [who] ensures the technical management and/or equipment of a ship on behalf of third parties’.
Eksterne skibsadministratorer er ikke transportvirksomheder som sådan.
These managers acting on behalf of third parties are not transport undertakings as such.
De belgiske myndigheder bekræfter således i deres brev af 5. december 2002, at ekstern skibsadministration er en tjenesteydelse til rederierne, og at eksterne skibsadministratorer hverken sælger gods- eller passagertransporttjenester.
The Belgian authorities confirmed in their letter of 5 December 2002 that management of ships on behalf of third parties constitutes provision of services for the benefit of shipowners and that persons managing ships on behalf of third parties do not sell transport services either for goods or for passengers.
Andre former for støtte til søtransportsektoren
Other aid for maritime transport
Der ydes i Belgien følgende andre forme for støtte til søtransportsektoren:
Maritime transport in Belgium also benefits from three other aid schemes:
ordningen om fritagelse for arbejdsgiverbidrag til socialsikring og maksimumsgrænser for arbejdstagerbidrag (godkendt af Kommissionen ved beslutning af 24. februar 1998 [15] og 23. juni 1999 [16])
the scheme for exemption from the payment of employers' social security contributions and partial exemption from the payment of employed persons' contributions (approved by the Commission by decisions of 24 February 1998 [15] and 23 June 1999 [16]);
ordningen om fritagelse for indbetaling af tilbageholdt skat (godkendt af Kommissionen ved beslutning af 27. juni 2000 [17]).
the scheme for exemption from the advance payment on earnings (approved by the Commission by decision of 27 June 2000 [17]).
Begrundelse for at indlede proceduren
Reasons for initiating the procedure
Kommissionen godkendte i sin beslutning af 19. marts 2003 de i programloven planlagte støtteforanstaltninger, med undtagelse af de sidste syv punkter, som Kommissionen ikke var sikker på var forenelige med fællesmarkedet.
In its decision of 19 March 2003, the Commission approved the aid measures provided for in the programme act with the exception of seven specific points of the latter, in respect of which the Commission voiced doubts as to their compatibility with the common market.
Fire af disse syv punkter har at gøre med ordningen med fast beskatning, og tre af dem vedrører programlovens øvrige støtteforanstaltninger.
Four of these seven points concern the flat-rate taxation scheme and three concern the other aid measures provided for by the programme act.
Den faste beskatningsordning for rederier
Flat-rate taxation scheme for shipowners
Satsen for skibe over 40000 tons
Rates for ships over 40000 tonnes
EU-retningslinjerne tillader i princippet ganske vist en sådan takst, men Kommissionen var ikke sikker på, om ikke indførelsen af en sats på 0,05 EUR pr. påbegyndte 100 tons for skibe over 40000 tons kunne føre til en konkurrenceforvridning på det indre marked, eftersom ingen af de faste beskatningsordninger, som Kommissionen tidligere har godkendt, indeholder så fordelagtige satser for skibe med større tonnage end denne.
While the Community guidelines allow such a rate in principle, the Commission has considered whether introducing a EUR 0,05 rate per tranche of 100 tonnes above 40000 tonnes could lead to a distortion of intra-Community competition as none of the flat-rate taxation schemes previously approved by the Commission make provision for such advantageous rates for ships exceeding this tonnage.
Nedenstående tabel giver således en oversigt over, hvordan man i de faste beskatningsordninger, som Kommissionen hidtil har godkendt, beregner beskatningsgrundlaget, som virksomhederne beskattes ud fra.
The following table shows, for the flat-rate taxation schemes already approved by the Commission, the rates for the determination of the tax base which is itself subject to the corporation tax rate.
Tabel 1
Table 1:
Satser til beregning af beskatningsgrundlag i visse medlemsstaters ordninger med fast beskatning
Rates for determining the tax base in flat-rate taxation schemes of particular Member States
Kilde: Kommissionen.
Source: Commission
Sats i EUR pr. påbegyndte 100 tons og pr. dag
Rates in euros per tranche of 100 tonnes and per day
til 10000 NT
up to 10000 NT
til 25000 NT
up to 25000 NT
over 25000 NT
above 25000 NT
Således anmodede Kommissionen i sit brev af 30. oktober 2002 Belgien om at fremlægge alle oplysninger og argumenter, der kunne berettige satsen på 0,05 EUR for skibe over 40000 tons, idet de satser, Kommissionen tidligere har godkendt for andre medlemsstaters ordninger de senere år, svinger mellem 0,20 og 0,25 EUR for skibe med store tonnagetal.
Accordingly, by letter of 30 October 2002 the Commission asked Belgium to provide all the information and arguments that may justify the EUR 0,05 rate for ships over 40000 tonnes, bearing in mind that the rates which the Commission had previously accepted for recent flat-rate taxation schemes in other Member States range from EUR 0,20 to EUR 0,25 for the highest tonnages.
De belgiske myndigheder fremlagde i deres brev af 5. december 2002 følgende yderligere oplysninger til forsvar for en særsats for skibe over 40000 tons.
In their letter of 5 December 2002, the Belgian authorities provided the following information to justify the introduction of a specific rate for ships over 40000 tonnes.
I henhold til de tal, de belgiske myndigheder fremlagde, udgjorde skibe over 40000 nettotons i november 2002 1257 enheder af verdens samlede flåde på 28155 enheder.
According to the figures provided by the Belgian authorities, the total number of ships over 40000 net tonnes worldwide was 1257 in November 2002, of a total world fleet of 28155.
Denne type skibe udgør altså kun 4,5 % af verdensflådens enheder, men den repræsenterer til gengæld 34,17 % af dens samlede dødvægt [18].
Even though this type of ship represents only 4,5 % of the world fleet in terms of number of vessels, it accounts for 34,17 % in terms of carrying capacity [18].
Kun 143 af disse skibe, dvs. 0,5 % af verdensflåden i enheder og 3,5 % i transportkapacitet, er indregistreret i en medlemsstat, som det fremgår af nedenstående tabel, som de belgiske myndigheder har fremlagt.
Only 143 of these ships, i.e. 0,5 % of the world’s fleet in number of vessels and 3,5 % in capacity, are registered in a Member State, as shown in the following table supplied by the Belgian authorities.
Antal skibe på mere end 40000 tons i medlemsstaterne
Number of ships over 40000 tonnes in the Member States
Kilde: De belgiske myndigheder.
Source: Belgian authorities.
Antal skibe
Number of ships
af en flåde på 3261 skibe, heraf 2476 (75 %) under udenlandsk flag ifølge CNUCED
of a Greek fleet of 3261 ships, of which 2476 (75 %) fly a foreign flag according to UNCTAD
(36 skibe > 60000 NT, hvoraf 17 > 100000 NT)
(36 ships > 60000 NT of which 17 > 100000 NT)
6 olietankere < 48933 NT + 1 tanker på 60120 NT
6 oil tankers < 48933 NT + 1 oil tanker of 60120 NT
2 tankere på 45740 NT + 4 bulkcarriers eller malmskibe < 47584NT + 1 malmskib på 56579 NT
2 oil tankers of 45740 NT + 4 bulk carriers or ore carriers < 47584 NT + 1 bulk carrier 56579 NT
4 containerskibe < 48880 NT + 1 tanker på 41316 NT + 1 tanker på 105889 NT
4 container ships < 48880 NT + 1 oil tanker of 41316 NT + 1 oil tanker of 105889 NT
1 malmskib på 56709 NT + 2 tankere <100000 NT + 1 tanker på 108708 NT
1 bulk carrier of 56709 NT + 2 oil tankers <100000 NT + 1 oil tanker of 108708 NT
4 containerskibe < 42233 NT
4 container ships < 42233 NT
2 containerskibe på 46660 NT + 2 containerskibe på 48880 NT
2 container ships 46660 NT + 2 container ships of 48880 NT
3 tankere mellem 84545 NT og 95323 NT
3 oil tankers between 84545 NT and 95323 NT
1 malmskib på 49344 NT
1 bulk carrier of 49344 NT
Efter de belgiske myndigheders mening viser ovenstående tal, at de andre ordninger med fast beskatning ganske vist har degressive satser på grundlag af skibenes tonnage, men ikke tilgodeser store skibe tilstrækkeligt.
According to the Belgian authorities, the above figures bear out the view that the other flat-rate taxation schemes, although they have a digressive rate based on ships' tonnage, do not sufficiently take account of large ships.
De belgiske rederiers flåde har en høj andel af tankskibe (53 % af skibene over 40000 tons) og malmskibe (41,7 % af skibene over 40000 tons).
Tankers (53 % of ships over 40000 tonnes) and bulk carriers (41.7 % of ships over 40000 tonnes), in particular, occupy an important position in the fleet of Belgian shipowners.
Disse oplysninger viser efter de belgiske myndigheders mening, at de største belgiskejede skibe fortsat vil blive ført under bekvemmelighedsflag, hvis man ikke indfører en attraktiv sats for skibe over 40000 tons.
In support of these data, the Belgian authorities claim that the largest ships of Belgian owners will continue to fly flags of convenience if no attractive rate were introduced for ships over 40000 tonnes.
Kommissionen frygtede imidlertid i sin beslutning af 19. marts 2003, at en så lav sats kunne lokke visse rederier uden for Belgien til at flytte deres skibe fra et andet EU-lands register til det belgiske register.
In its decision of 19 March 2003, however, the Commission expressed its concern that the introduction of such a low rate would encourage some non-Belgian shipowners to transfer their ships from a Community register to the Belgian register.
Således er der efter Kommissionens opfattelse stor sandsynlighed for, at den pågældende sats kan forvride konkurrencen inden for EU.
Consequently, the Commission considers that this rate may thus lead to a distortion of competition within the Community.
Derfor indledte Kommissionen undersøgelsesproceduren vedrørende indførelsen af satsen på 0,05 EUR pr. påbegyndte 100 nettotons for skibe over 40000 tons.
This is why the Commission has initiated the investigation procedure in respect of the introduction of the EUR 0,05 rate per tranche of 100 net tonnes applicable to ships over 40000 tonnes.
Beslægtede aktiviteter uden direkte forbindelse med transportaktiviteten
Ancillary activities without a direct link with transport
Kommissionen har hidtil nægtet, at ordninger med fast beskatning på grundlag af tonnagen kunne omfatte aktiviteter uden direkte forbindelse med søtransport.
The Commission has so far refused to accept that tonnage-based flat-rate taxation schemes could also cover activities not directly connected with maritime transport.
De belgiske myndigheder henviser imidlertid i deres brev af 5. december 2002 til en liste over støtteberettigede aktiviteter, der omfatter flere, som Kommissionen har været stærkt i tvivl om havde direkte forbindelse med transportaktiviteten, nemlig:
In their letter of 5 December 2002, the Belgian authorities provided a list of eligible activities, for some of which the Commission has had strong doubts as to whether they have a direct link with transport, namely:
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
ancillary and temporary activities carried out by the company in order to make full use of the personnel and assets assigned to the company’s principal activity, to the extent that these activities are minimal compared with that principal activity,
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
sale of products not intended for consumption on board such as luxury goods and provision of services not directly linked with maritime transport such as gambling, gaming tables and casinos and excursions for passengers,
reklame og markedsføring
advertising and marketing,
afkast på kortfristede investeringer af driftskapital; det omfatter dog ikke indkomst på finansielle anlægsaktiver
revenue from short-term investment of operating capital, excluding, however, revenue from financial fixed assets,
skibsmægling i forbindelse med rederiets egne skibe
ship brokerage activities for its own ships,
afhændelse af driftsaktiver, f.eks. fast ejendom til virksomhedsbrug og driftsaktiver til læsning og losning af skibe.
disposal of operating assets such as immovable property which serves management purposes and operating resources used to load and unload ships operated.
Sådanne beslægtede aktiviteter har efter Kommissionens mening ikke direkte forbindelse med søtransport og bidrager ikke direkte til tilrådighedsstillelse af en transporttjeneste.
The Commission considers that such ancillary activities are not directly connected with maritime transport and do not directly contribute to providing a transport service.
I den foreliggende sag betvivlede Kommissionen således i sin beslutning af 19. marts 2003, om det var foreneligt med fællesmarkedet, at den faste beskatningsordning omfattede ovennævnte aktiviteter.
In this case, the Commission therefore expressed doubts in its decision of 19 March 2003 as to whether the extension of the flat-rate taxation scheme to the abovementioned activities is compatible with the common market.
Fradrag i den faste beskatning for tab i andre dele af virksomheden, som ikke falder ind under den faste beskatningsordning
Deduction from the flat-rate tax of losses suffered by other divisions not subject to the flat-rate taxation scheme
De faste beskatningsordninger, som Kommissionen har godkendt i andre medlemsstater, har så vidt de foreliggende oplysninger viser ikke indeholdt arrangementer svarende til dét, der omhandles i programlovens paragraf 120, stk. 1 [19].
According to the information currently available to the Commission, the flat-rate taxation schemes approved by the Commission in the other Member States have not introduced mechanisms similar to the one provided for in Article 120(1) of the programme act [19].
Her gives der reelt mulighed for, at virksomheder, som både udøver støtteberettigede og ikke-støtteberettigede aktiviteter, kan trække driftstab i andre dele af virksomheden fra i den faste beskatning på grundlag af tonnagen, hvis disse tab ikke har kunnet fradrages indtjeningen i nogen anden del af virksomheden i det pågældende regnskabsår.
Article 120(1) provides for the possibility for companies simultaneously engaged in eligible and non-eligible activities to deduct from the tax determined at a flat-rate on the basis of tonnage any losses incurred by other company divisions to the extent that such losses could not be deducted from the profits of any other division for the relevant accounting year.
Efter Kommissionens opfattelse var denne regel i modstrid med hovedprincippet om adskillelse af støtteberettigede og ikke-støtteberettigede aktiviteter i beskatningshenseende, som overholdes i de øvrige faste beskatningsordninger, der hidtil er blevet godkendt.
The Commission has taken the view that this rule was in conflict with the general principle that eligible activities should be strictly separated from non-eligible activities for the determination of tax, a principle which has been observed in the other flat-rate taxation schemes already approved.
Kommissionen betvivlede derfor, at den fordel, de belgisk beskattede rederier fik, var berettiget, og ville gerne høre andre medlemsstaters eller interesserede parters mening om, hvordan denne regel kunne tænkes at indvirke på konkurrencen.
Consequently, the Commission has expressed its doubt on the advantage that would thus be granted to shipping companies subject to Belgian tax and has sought the views of the other Member States and of any other interested party on the possible consequences which this provision might have for competition.
Derfor inddrog Kommissionen også bestemmelserne i programlovens paragraf 120, stk. 1, i den formelle undersøgelsesprocedure.
This is why the Commission has also initiated the formal investigation procedure in respect of the provisions of Article 120(1) of the programme act.
Fradrag for nyere skibe
Deduction for newer ships
Ingen af de øvrige faste beskatningsordninger, Kommissionen hidtil har godkendt, indeholder nedslag i beskatningsgrundlaget som følge af skibenes alder.
None of the flat-rate taxation schemes previously approved by the Commission provides for a deduction according to the ship’s age for the purpose of determining the tax base.
Kommissionen satte i sin beslutning af 19. marts 2003 spørgsmålstegn ved, om denne yderligere fordel virkelig var nødvendig for at fremme indregistrering af nyere skibe under belgisk flag, eftersom disse generelt i højere grad end ældre skibe må forventes at opfylde sikkerhedskravene for skibe under belgisk flag.
In its decision of 19 March 2003, the Commission considered whether this additional advantage would really be an incentive for registering the newest ships under the Belgian flag as such ships are in general more likely to meet the safety conditions required under the Belgian flag than older ships.
Kommissionen har faktisk konstateret, at rederier i forvejen er mere tilbøjelige til at indregistrere ældre skibe under bekvemmelighedsflag.
The Commission notes that it is in fact more likely that older ships are registered under flags of convenience.
Denne bestemmelse fører i øvrigt til en fast beskatningssats, som er langt lavere for skibe under 10 år end i de øvrige medlemsstater, der har indført faste beskatningsordninger, som Kommissionen har godkendt.
Moreover, this provision would lead to a distinctly lower flat-rate tax for ships less than 10 years old than would have been the case for these ships in other Member States that have introduced a flat-rate taxation scheme approved by the Commission.
Derfor indledte Kommissionen også den formelle undersøgelsesprocedure vedrørende de nedslag, som programlovens paragraf 119, stk. 2, indeholdt for skibe under 10 år.
For this reason, the Commission has initiated the formal investigation procedure with regard to the deductions provided for in Article 119(2) of the programme act for ships less than 10 years old.
Andre foranstaltninger til fordel for rederier end fast beskatning
Measures outside the flat-rate taxation scheme for shipowners
Fremskyndet afskrivning uden for søtransportsektoren
Accelerated depreciation of ships not intended for maritime transport
Den fremskyndede afskrivningsordning har ingen forbindelse med støtteberettigede aktiviteter, hvilket er i strid med bestemmelserne i EU-retningslinjerne.
Contrary to the requirements of the Community guidelines, the accelerated depreciation scheme does not make provision for links with eligible activities.
Derfor betvivlede Kommissionen i sin beslutning af 19. marts 2003, at afskrivningsordningen for skibe, som ikke var beregnet til søtransport eller støtteberettigede aktiviteter, var forenelig med fællesmarkedet.
In its decision of 19 March 2003, the Commission therefore expressed doubts about the compatibility of this depreciation scheme as regards its application to ships other than those intended for maritime transport and those carrying out eligible activities.
Lavere afgift ved registrering af skibspant
Reduction of registration duty for mortgages on ships
Nedsættelsen af registreringsafgiften vedrører kun pant i skibe, uanset om de er beregnet til udenrigs- eller indenrigstrafik, men ikke andre investeringsformer såsom fast ejendom.
The reduction of the duty payable on the registration of mortgages applies only to mortgages on ships for maritime shipping or inland navigation and not to mortgages on other types of investment such as immovable property.
Kommissionen var umiddelbart af den opfattelse, at denne nedsættelse var selektiv, fordi den kun vedrører nogle af de typer aktiver, der tages pant i, og fordi den — om end kun i begrænset omfang — fremmer skibsaktiviteter.
In its first analysis, the Commission took the view that this reduction seemed to be selective in that it applies only to a part of the types of assets on which a mortgage can be taken and promotes, even at a low level, activities for which ships are used.