natgillin/translations-raw huggingface dataset:
Pentachlorphenol er klassificeret i Rådets direktiv 67/548/EØF af 27. juni 1967 om tilnærmelse af lovgivning om klassificering, emballering og etikettering af farlige stoffer (EFT 196 af 16.8.1967, s. 1) som: T+; R 26 (meget giftig; meget giftig ved indånding) — T; R 24/25 (giftig; giftig ved hudkontakt og ved indtagelse) — Carc.
Pentachlorophenol is classified under Council Directive 67/548/EEC of 27 June 1967 on the approximation of laws, regulations and administrative provisions relating to the classification, packaging and labelling of dangerous substances (OJ 196, 16.8.1967, p. 1) as: T+; R 26 (Very Toxic; very toxic by inhalation) — T; R 24/25 (Toxic; toxic in contact with skin and if swallowed) — Carc.
3; R 40 (Kræftfremkaldende, kategori 3; Mulighed for kræftfremkaldende effekt) — Xi; R 36/37/38 (Lokalirriterende; Irriterer øjnene, åndedrætsorganerne og huden) — N; R 50/53 (Miljøfarlig; Meget giftig for organismer, der lever i vand, kan forårsage uønskede langtidsvirkninger i vandmiljøet).
3; R 40 (Carcinogenic category 3; limited evidence of carcinogenic effect) — Xi; R 36/37/38 (Irritant; Irritating to eyes, respiratory system and skin) — N; R 50/53 (Dangerous to the environment; very toxic to aquatic organisms, may cause long-term adverse effects in the aquatic environment).
Toxaphen er klassificeret i Rådets direktiv 67/548/EØF af 27. juni 1967 om tilnærmelse af lovgivning om klassificering, emballering og etikettering af farlige stoffer (EFT 196 af 16.8.1967, s. 1) som: T; R 25 (Giftig; Giftig ved indtagelse) — Carc.
Toxaphene is classified under Council Directive 67/548/EEC of 27 June 1967 on the approximation of laws, regulations and administrative provisions relating to the classification, packaging and labelling of dangerous substances (OJ 196, 16.8.1967, p. 1) as: T; R 25 (Toxic; toxic if swallowed) — Carc.
3; R 40 (Kræftfremkaldende, kategori 3; Mulighed for kræftfremkaldende effekt) — Xn; R 21 (Sundhedsskadelig; Farlig ved hudkontakt) — Xi; R 37/38 (Lokalirriterende; Irriterer åndedrætsorganerne og huden) — N; R 50/53 (Miljøfarlig; Meget giftig for organismer, der lever i vand, kan forårsage uønskede langtidsvirkninger i vandmiljøet).
3; R 40 (Carcinogenic category 3; Limited evidence of carcinogenic effect) — Xn; R 21 (Harmful; harmful in contact with skin) — Xi; R 37/38 (Irritant; irritating to respiratory system and skin) — N; R 50/53 (Dangerous to the environment; very toxic to aquatic organisms, may cause long-term adverse effects in the aquatic environment).
Ethylenoxid er klassificeret i Rådets direktiv 67/548/EØF af 27. juni 1967 om tilnærmelse af lovgivning om klassificering, emballering og etikettering af farlige stoffer (EFT 196 af 16.8.1967, s. 1) som: F+; R 12 (Yderst brandfarlig) — Carc.
Ethylene oxide is classified under Council Directive 67/548/EEC of 27 June 1967 on the approximation of laws, regulations and administrative provisions relating to the classification, packaging and labelling of dangerous substances (OJ 196, 16.8.1967, p. 1) as F+; R 12 (Extremely flammable) — Carc.
2; R 45 (Kræftfremkaldende, kategori 2; Kan fremkalde kræft) — Muta.
2; R 45 (Carcinogenic category 2; may cause cancer) — Muta.
om Belgiens påtænkte iværksættelse af en række fiskale foranstaltninger til fordel for søtransportsektoren
concerning a series of tax measures which Belgium is planning to implement for maritime transport
(meddelt under nummer K(2004) 2040)
(notified under document number C(2004) 2040)
(Kun den franske og den nederlandske udgave er autentiske)
(Only the Dutch and French texts are authentic)
efter at have opfordret interesserede parter til at fremsætte deres bemærkninger i overensstemmelse med disse artikler [1], under hensyntagen til disse bemærkninger og
Having called on interested parties to submit their comments pursuant to the provisions cited above [1] and having regard to their comments,
I henhold til traktatens artikel 88, stk. 3, anmeldte den belgiske regering ved brev af 14. juni 2002 fra Belgiens faste repræsentation en række fiskale foranstaltninger, der indgår i en »programlov«.
By letter of 14 June 2002 from its Permanent Representation, the Belgian Government gave notification, in accordance with Article 88(3) of the Treaty, of a series of tax measures for the merchant navy contained in a draft programme act.
De belgiske myndigheder har ved kongelig anordning af 7. maj 2003 indført alle programlovens bestemmelser til fordel for søtransportsektoren (programlovens artikel 115-127), idet det i anordningens præambel præciseres, at den ikke giver »de skattepligtige noget retsgrundlag for over for skattemyndighederne eller de nationale domstole at påberåbe sig anvendelsen af disse fiskale foranstaltninger, hvis lovformelighed Kommissionen er ved at undersøge« i henhold til Kommissionens beslutning af 19. marts 2003.
By Royal Decree of 7 May 2003 the Belgian authorities implemented all the provisions of the programme act for the maritime sector (Articles 115 to 127 of the said programme act), specifying in the preamble to the Royal Decree that the decree provided ‘no legal basis to taxpayers for claiming vis-à-vis the tax administration or before the national courts the application of the fiscal aid measures whose compatibility is being investigated by the Commission’ in accordance with the Commission's decision of 19 March 2003.
De belgiske myndigheder fremsatte i brev af 7. maj 2003 deres bemærkninger til Kommissionens beslutning af 19. marts 2003.
By letter of 7 May 2003 the Belgian authorities submitted their comments on the Commission's decision of 19 March 2003.
Kommissionen anmodede i brev af 26. juni 2003 de belgiske myndigheder om yderligere oplysninger.
By letter of 26 June 2003 the Commission put a number of additional questions to the Belgian authorities.
Efter en påmindelse fra Kommissionen ved brev af 18. august 2003 fremlagde de belgiske myndigheder disse oplysninger i brev af 12. september 2003.
After the Commission had sent a reminder on 18 August 2003, the Belgian authorities replied by letter of 12 September 2003.
Den 17. januar 2004 blev de nye EU-retningslinjer for statsstøtte til søtransport offentliggjort i Den Europæiske Unions Tidende [4].
On 17 January 2004 new Community guidelines on State aid to maritime transport were published in the Official Journal of the European Union [4].
De trådte i kraft samme dag.
They entered into force on the same day.
Støttens betegnelse
Title of the aid
Nærværende beslutning vedrører fiskale foranstaltninger til fordel for søtransportsektoren, som indgår i programloven af 2. august 2002, afsnit V — Finansiering, kapitel I. — Søfart.
This decision concerns the tax measures for maritime transport contained in the programme act of 2 August 2002, Title V — Finance, Chapter I — Maritime navigation.
Støttemodtagere
Recipient of the aid
De forskellige støtteordninger ydes til fordel for virksomheder, som har hjemsted i Belgien og beskæftiger sig med søtransport, udnyttelse af havressourcer og bugsering.
The beneficiaries of the various aid schemes are undertakings established in Belgium that are engaged in maritime transport, exploitation of maritime resources and towage.
De fiskale foranstaltninger har primært til formål at få de belgiske skibe, som handelsflåden har udflaget, tilbage under landets eget flag.
The main purpose of the planned tax measures is to bring ships back under the Belgian flag since the entire Belgian merchant has been flagged out.
DETALJERET BESKRIVELSE AF STØTTEN
DETAILED DESCRIPTION OF AID
I programloven planlægges en række fiskale foranstaltninger til fordel for den belgiske søtransportsektor:
The programme act provides for a series of tax measures for maritime transport in Belgium:
fast beskatning af rederier på grundlag af tonnagen
a flat-rate taxation scheme based on shipping company tonnage,
forskellige foranstaltninger til fordel for de rederier, som ikke har valgt en ordning med fast beskatning på grundlag af tonnagen, bl.a. hurtigere afskrivning af skibe, fritagelse for beskatning af kapitalgevinster ved skibssalg, hvis beløbet geninvesteres, og skattefradrag ved skibskøb
a package of measures designed to benefit shipping companies that did not opt for flat-rate taxation based on tonnage, including accelerated depreciation of ships, relief from tax on capital gains resulting from the sale of ships subject to reinvestment conditions, and tax deductions for the purchase of ships,
afskaffelse af afgiften ved registrering af skibspant
abolition of registration duties payable for the registration of mortgages on ships,
fast beskatning på grundlag af tonnagen ved ekstern skibsadministration, der er en tjenesteydelse til rederierne.
a flat-rate taxation scheme based on tonnage for persons managing ships on behalf of third parties that provide services on behalf of shipowners.
Som led i den faste beskatning på grundlag af tonnagen [5] kan rederier, som har valgt denne ordning, bruge et fast beløb beregnet på grundlag af deres flådes tonnage i stedet for det beskatningsgrundlag, der ellers ville gælde.
Under the tonnage-based flat-rate taxation scheme [5] the tax base used to calculate corporation tax for shipping companies that have opted for this scheme is replaced by a flat-rate amount determined on the basis of the tonnage of the fleet concerned.
Den nugældende ordning indeholder ingen bestemmelser om, hvor skibe skal være indregistreret.
The present scheme does not impose any conditions as regards the flag flown by the ships.
Der er planlagt en tilsvarende ordning for eksterne skibsadministratorer, hvori beregningen af det faste beløb bliver endnu mere fordelagtig, men heri stilles det som betingelse, at tre fjerdedele af den administrerede flåde sejler under belgisk flag.
A similar mechanism, leading to an even more favourable flat-rate amount, is laid down for persons managing ships for third parties, but it is subject to the condition that three quarters of the fleet thus managed flies the Belgian flag.
Fast beskatning
Flat-rate taxation scheme
Ordningen om fast beskatning kan gælde for skibe, som anvendes til følgende støtteberettigede aktiviteter:
Ships may be eligible under the flat-rate taxation scheme if they are used for the following eligible activities:
skibsdrift til transport af gods eller passagerer via internationalt farvand, samt efterforskning og udnyttelse af havressourcer
operating a ship for the carriage of goods or passengers by international maritime transport and for the exploration or exploitation of natural maritime resources,
overskud på driften af et skib med fartshjemmel til bugsering, assistance eller andre aktiviteter til søs
profits accruing from operating a ship, with clearance certificate, for towage, assistance and other activities at sea,
alle aktiviteter, som direkte bidrager til ovennævnte driftsaktiviteter.
all activities directly connected with the abovementioned operation.
De belgiske myndigheder præciserede i brev af 5. september 2002, at fiskeri ikke kunne betragtes som en støtteberettiget aktivitet.
By letter of 5 September 2002 the Belgian authorities pointed out that activities of the fishery sector could not be eligible.
Selskabsskatten for rederier [6], som har valgt denne ordning, fastlægges ud fra et fast beløb på grundlag af deres støtteberettigede skibes nettotonnage.
The amount of corporation tax for shipping companies [6] that have opted for this scheme is fixed at a flat rate on the basis of the net tonnage of their eligible ships.
Rederiernes beskatningsgrundlag svarer til summen af beløbene for hvert støtteberettiget skib [7] i henhold til nedenstående tabel pr. påbegyndte 100 nettotons (NT) og pr. påbegyndte 24 timer, uanset om skibet er i drift eller ej:
The tax base for corporation tax is equal to the sum of the amounts obtained for each eligible ship [7] in accordance with the following scale determined per tranche of 100 net tonnes (NT) and per 24-hour period started, whether or not the ship is operational:
(EUR pr. 100 NT)
(EUR per 100 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
Over 40001 nettotons
40001 net tonnes and over
Når rederierne har valgt ordningen med fast beskatning, gælder den for dem i 10 år.
Once shipping companies have opted for this flat-rate taxation scheme, they remain subject to it for a period of 10 years.
Derefter videreføres ordningen automatisk i en ny 10-årsperiode, medmindre rederiet forud herfor giver besked om, at det vil trække sig ud af ordningen med fast beskatning.
At the end of this period, the scheme is tacitly renewed for another 10-year period except if the company concerned has served prior notice of its wish to leave the scheme.
Ordningen indeholder desuden yderligere begunstigelser for nyere skibe.
Moreover, the scheme makes provision for additional tax relief for the newest ships.
I programlovens paragraf 119, stk. 2 hedder det således, at den skattepligtige indtjening i henhold til ovennævnte takster nedsættes til:
Article 119(2) of the programme act provides that taxable profits determined on a flat-rate basis in accordance with the above rates are reduced to:
50 % af dagstaksten for skibe, der er under fem år gamle regnet fra leveringsdatoen
50 % of the flat rate per day for ships that are less than five years old, to be counted from the date of delivery;
75 % af dagstaksten for skibe, der er mellem fem og ti år gamle regnet fra leveringsdatoen.
75 % of the flat rate per day for ships that are at least five years old but less than 10 years old, to be counted from the date of delivery.
Et skibs alder beregnes ud fra leveringsdatoen i henhold til skibsregistret eller de relevante registreringsmyndigheder.
The age of a ship is determined on the basis of the date of delivery as fixed by the registrar of maritime and inland waterway ships' mortgages or the competent registration authority.
I henhold til programlovens paragraf 120, stk. 2, kan der ikke i det faste beskatningsgrundlag foretages nogen form for fradrag for tidligere regnskabsårs driftstab.
Under Article 120(2) of the programme act, losses sustained in previous financial years may not be deducted from the tax base determined on a flat-rate basis.
En eventuel ikke medregnet del af driftstabet på søfart, som gør sig gældende på det tidspunkt, hvor beskatningsgrundlaget for søfartsaktiviteter første gang beregnes på grundlag af tonnagen, kan fradrages i den fremtidige indtjening efter udgangen af den periode, hvor beskatningsgrundlaget beregnes på denne vis.
Any part of losses from maritime navigation not taken into account by the time when the tax base for maritime activities is for the first time determined in relation to tonnage may again be deducted from future profits upon expiry of the period in which the tax base has thus been determined.
Undtagelsesvis kan der dog gøres fradrag i det faste beskatningsgrundlag for driftstab i samme beskatningsperiode i en anden del af virksomheden, for så vidt og i det omfang disse driftstab ikke har kunnet trækkes fra i nogen anden del af virksomheden, som ikke er underlagt den faste beskatningsordning.
By way of derogation, however, business losses incurred in the same period by another division of the company may be deducted from the tax base determined on a flat-rate basis provided that, and to the extent that, such losses could not be deducted from the profits of any other division of that company not subject to flat-rate taxation.
Fiskale foranstaltninger til fordel for rederier, der ikke har valgt ordningen med fast beskatning
Tax measures for shipping companies that have not opted for the flat-rate taxation scheme
I alle de perioder, hvor et rederi ikke er underlagt fast beskatning, kan rederiet benytte sig af tre typer fiskale fordele, som afviger fra den belgiske lov af 1992 om indkomstskat.
For all tax periods in which a shipping company has not been subject to flat-rate taxation, it may benefit from three types of tax concessions which derogate from the Belgian Income Tax Code 1992.
Fremskyndet afskrivning [8]
Accelerated depreciation [8]
Nye eller brugte skibe, som for første gang tages i drift under en belgisk skatteyders ejerskab, andele i sådanne skibe og omkostninger på omfattende reparationer og nyindretning ved erhvervelse af brugte skibe må afskrives som følger:
Ships acquired new or second-hand which become the property of a Belgian taxpayer for the first time, parts of such ships and expenses incurred for major repairs and alterations carried out when acquiring second-hand ships may be depreciated as follows:
20 % i regnskabsåret, hvor skibet blev taget i brug
20 % for the accounting year when the ship is taken into service;
15 % i hvert af de to efterfølgende regnskabsår
15 % for each of the next two accounting years;
10 % herefter i hvert regnskabsår indtil skibet er fuldt afskrevet.
10 % for each subsequent accounting year until full depreciation.
Utilstrækkelige afskrivninger de første tre regnskabsår regnet fra og med skibets ibrugtagning kan udlignes i de beskatningsperioder, som følger efter den periode, hvor den utilstrækkelige afskrivning forekom, også selv om det overskrider afskrivningsperioden, idet den samlede årlige afskrivning pr. skib dog aldrig må overstige 20 % af investeringsværdien.
Depreciation shortfalls during the first three accounting years, counting from that in which the ship is taken into service, may be recovered during taxable periods following that in which the shortfall occurred, even beyond the depreciation period, provided that the total annual amount of depreciation per ship in no case exceeds 20 % of the investment value.
Hvis skibe afskrives således, kan de ikke falde ind under den degressive afskrivningsordning i paragraf 64 i lov af 1992 om indkomstskat.
Ships thus depreciated may not benefit from the digressive depreciation scheme provided for in Article 64 of the Belgian Income Tax Code 1992.
Skibe, som erhverves brugte og som ikke for første gang tages i drift under en belgiske skatteyders ejerskab, kan ikke desto mindre afskrives lineært i løbet af deres normale brugstid.
Ships that are not acquired new and do not become the property of a Belgian taxpayer for the first time may nevertheless be depreciated linearly over the normal length of use.
Den særlige afskrivningsordning i programloven lovfæster en foranstaltning, som har været administrativ praksis i Belgien i flere årtier.
The special depreciation scheme provided for in the programme act lays down in legislation an administrative measure which has already been applied in Belgium for several decades.
Den er nu indføjet i loven for at øge den juridiske vished og sikre kontinuiteten i systemet.
This measure has been recorded in legislation to enhance its legal certainty and ensure continuity of the system.
Fritagelse for beskatning af kapitalgevinster ved skibssalg
Exemption for gains on the sale of ships
Det fastsættes i paragraf 122 [9], at kapitalgevinster ved skibssalg er fritaget for beskatning, såfremt de afhændede skibe har været rederiets ejendom i over fem år på salgstidspunktet og der senest fem år efter købet reinvesteres et beløb, som mindst svarer til salgsværdien af de pågældende skibe, ejendomsfællesskaber, skibsandele eller aktier eller andele i rederier med hjemsted i EU, som udelukkende udøver støtteberettigede aktiviteter [10].
Article 122 [9] provides that gains realised on the sale of ships are exempt from taxation provided that the ships sold have remained fixed assets of the company for more than five years at the time of sale and consequently that an amount at least equal to the sales value is re-invested within five years in the purchase of ships, co-ownership of ships, shares in ships or shares in shipping companies which have their headquarters in the Community and exclusively engage in eligible activities [10].
Hvis beløbet ikke reinvesteres på ovennævnte betingelser, betragtes kapitalgevinsten som indtjent i den beskatningsperiode, hvor reinvesteringsfristen udløber.
If there is no re-investment in accordance with the conditions described, the gains realised are considered as profits in the taxable period during which the re-investment period expired.
Det investeringsaktiv, reinvesteringen sættes i, skal indgå i virksomheden i mindst fem år.
The investment taken into account for re-investment should be retained as an asset for at least five years.
Det kan dog eventuelt udskiftes efter tre måneder, hvis aktivet sælges.
However, the said investment may be replaced within three months if it is sold.
Hvis det aktiv, der reinvesteres i, udskiftes på denne måde, gælder de samme kapitalgevinstregler for afhændelsen af reinvesteringsaktivet.
If the investment taken into account for re-investment has been replaced in this way, the same rules on gains shall apply for the disposal of the asset acquired as a replacement.
Hvis det sælges inden udgangen af den periode, hvor beskatningsgrundlaget fastsættes på grundlag af tonnagen, beregnes den skattemæssige nettoværdi til fastlæggelse af kapitalgevinsten efter de almindeligt gældende afskrivningsregler, også for den periode, hvor søfartsindtjeningen fastsættes på grundlag af tonnagen.
In the event of a sale after the end of the period in which the tax base is determined in relation to tonnage, for the calculation of gains, the net tax value shall be established on the basis of the normal rules on depreciation, including for the period in which profits from shipping are determined in relation to tonnage.
Skattefradrag ved skibskøb [11]
Tax deductions for purchase of ships [11]
Virksomheder med hjemsted i Belgien eller udenlandske virksomheders belgiske afdelinger, der udelukkende udøver støtteberettigede aktiviteter [12], kan ved køb af nye skibe eller brugte skibe, som for første gang er under en belgisk skatteyders ejerskab, foretage et investeringsfradrag svarende til 30 % af købsprisen.
Resident companies or Belgian branches of non-resident companies which exclusively engage in eligible activities [12] may benefit from an investment deduction of 30 % of the purchase price when buying new or second-hand ships which become the property of a Belgian taxpayer for the first time.
Hvis der i et regnskabsår, hvor der kan foretages et sådant investeringsfradrag, ikke er nogen indtjening eller indtjeningen er for lav, overføres det uudnyttede fradrag til de efterfølgende beskatningsperioder.
A tax deduction not granted because of a lack of profit or because of insufficient profits in the corresponding accounting year shall be successively carried forward to the profits of subsequent taxable periods.
I overensstemmelse med bestemmelserne om fremførsel af skattemæssigt underskud ved tilslutning til ordningen med fast beskatning kan en eventuel del af investeringsfradraget, som ikke er udnyttet på det tidspunkt, hvor indtjeningen på søfartsaktiviteter første gang beregnes på grundlag af tonnagen, fradrages i indtjeningen efter udgangen af den periode, hvor indtjeningen beregnes på denne vis.
In accordance with the provisions applicable to losses carried forward on joining the flat-rate taxation scheme, any part of the investment deduction not applied by the time when profits from maritime shipping are determined in relation to tonnage for the first time may again be deducted from the profit after expiry of the period in which the tax base has thus been determined.
Lavere afgift ved registrering af skibspant
Reduction of registration duties for mortgages on ships
De belgiske regler om registrerings-, hypoteks- og rettergangsafgifter fraviges, så afgiften ved oprettelse af skibspant ikke er så høj som ellers, uanset om skibet efterfølgende underlægges ordningen med fast beskatning.
The Belgian Code on registration, mortgage and court registry duties is amended so that the raising of mortgages on a ship is no longer subject to the payment of proportional registration duties, irrespective of whether the ship is or is not subsequently subject to the flat-rate taxation scheme.
Denne nedsættelse af registreringsafgifterne gælder både for oceangående skibe og indenrigsskibe.
This reduction of registration duties concerns mortgages on vessels for maritime shipping and those for inland waterway navigation.