natgillin/translations-raw huggingface dataset:
Hvis det finansielle afkast stammer fra ekstraordinære likvide midler fra rederiet, eller hvis der er tale om langfristede anbringelser, eller hvis det svarer til aktiver, der har at gøre med uberettigede aktiviteter, mener Kommissionen ikke, at afkastet kan indgå i den faste beskatningsordning.
If the financial products hail from exceptional assets of the shipping company or if they relate to long-term investment or originate from resources generated by ineligible activities, the Commission is of the opinion that the latter cannot be eligible under the flat-rate taxation scheme.
Derfor er det efter Kommissionens opfattelse foreneligt med fællesmarkedet, hvis afkast på kortfristede investeringer af driftskapital indgår i ordningen, forudsat afkastet svarer til det finansielle produkt af rederiets normale omsætningsaktiver i forbindelse med udøvelsen af berettigede aktiviteter.
The Commission therefore considers that including short-term investment revenue from operating capital is compatible with the common market if such revenue relates to financial products from the shipping company’s normal working capital from eligible activities.
Skibsmægling i forbindelse med rederiets egne skibe
Ship brokerage for the company’s own ships
»Skibsmægling« består i at finde laster til og fra havne på vegne af et rederi og varetage dets interesser.
Ship brokerage activities consist of looking for cargo in a port on behalf of a shipowner and looking after the latter’s interests.
»Skibsmægling for egen regning« består i at finde tillægslaster til og fra bestemte havne for at sikre, at rederiets egne skibe sejler med fuld last.
Ship brokerage activities on a company's own behalf consist of looking for additional cargo in a port to supplement the cargo of its own ships.
De belgiske myndigheder fremfører, at de har taget udgangspunkt i begrundelsen i den nederlandske lov om fast tonnagebestemt beskatning [37].
The Belgian authorities have argued that they have taken as a basis the explanatory memorandum to the Dutch law establishing a tonnage-based flat-rate taxation scheme [37].
Kommissionen kan som sagt ikke godtage dette som argument for, at aktiviteten skulle være støtteberettiget.
As indicated above, the Commission cannot take this argument into account to show that this activity is eligible.
Kommissionen bemærker dog, at denne aktivitet ikke giver rederiet nogen indkomst i den forstand, at den udgør en gængs aktivitet for et rederi, som tilstræber at laste sine skibe optimalt.
However, the Commission notes that this activity does not generate revenue for the shipping company insofar as it is a normal activity for a shipowner looking for as much cargo as possible for his ships.
Aktiviteten medfører således ikke nogen merværdi og meromsætning over for rederiets eksisterende kunder og kan ikke afstedkomme noget specifikt vederlag fra nye kunder, som rederiet finder for at fylde en last.
This activity does not generate any turnover-increasing added value among the shipowner's existing customers and cannot give rise to specific remuneration from new clients supplying additional cargo.
Der er tale om gængs aktivitet hos et rederi, der vil udnytte sine aktiver bedst muligt.
It is a normal activity of a shipowner seeking to use his assets to make a profit.
Af ovenstående årsager mener Kommissionen, at det er foreneligt med fællesmarkedet at lade skibsmægling for egen regning være omfattet af den faste beskatningsordning.
For the above reasons, the Commission considers that the inclusion in the flat-rate taxation scheme of ship brokerage activities on the shipowner's own behalf is compatible with the common market.
Afhændelse af driftsaktiver
Disposal of operating assets
Afhændelse af driftsaktiver, f.eks. til læsning og losning af rederiets egne skibe, kan betragtes som en aktivitet med direkte forbindelse til søtransport, i lighed med at kapitalgevinster på skibe traditionelt indregnes tidsmæssigt fordelt i faste beskatningsordninger.
Disposal of operating assets such as operating equipment used for the company’s own purposes in loading and unloading ships operated may be regarded as an activity directly linked with maritime transport for the same reason that capital gains on ships are normally covered by a flat-rate taxation scheme, if they are re-invested pro rata temporis under the flat-rate taxation scheme.
Det samme gælder dog ikke kapitalgevinster på kontorinventar, som ikke pr. definition indgår i søtransportsektoren.
However, this does not apply in respect of capital gains on office buildings which because of their very nature are not intended to be used for maritime transport.
Sådanne aktiver kan således anvendes af enhver anden type virksomhed.
The fact is that such assets can be used by any other type of company.
Hvis det aktiv, der afhændes, ikke pr. definition har at gøre med søtransportaktiviteter, bør kapitalgevinsten ved salget ikke indgå i den faste beskatningsordning.
If the disposal does not concern property which by virtue of its nature is intended to be used in maritime transport activities, capital gains from such sale cannot be included in the flat-rate taxation scheme.
Det er således foreneligt med fællesmarkedet at medregne en kapitalgevinst, som kun vedrører aktiver, der pr. definition indgår i søtransportaktiviteter.
The inclusion of capital gains which solely relate to property which by its nature is intended for use in maritime transport activities is therefore compatible with the common market.
Konklusioner vedrørende de forskellige undersøgte aktiviteters berettigelse
Conclusions on the eligibility of the various activities examined
Det kan konkluderes, at Kommissionen betragter indlemmelsen af følgende aktiviteter i den faste beskatningsordning som uforeneligt med fællesmarkedet:
In conclusion, the Commission considers the inclusion in the flat-rate taxation scheme of the following activities as incompatible with the common market:
beslægtede og forbigående aktiviteter
ancillary and temporary activities,
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
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,
investeringsindtægter, der ikke svarer til afkastet på virksomhedens omsætningsaktiver
income from investment that does not correspond to revenue from the company’s ordinary cash resources,
reklame og markedsføring, som ikke svarer til salg af reklameplads om bord på de støtteberettigede skibe
advertising and marketing that does not relate to the sale of advertising space on board eligible ships,
skibsmægling i forbindelse med andres skibe
ship brokerage activities on behalf of ships of third parties,
afhændelse af driftsaktiver, der ikke pr. definition er beregnet til søtransportbrug.
disposal of operating assets if by virtue of their nature they are not intended for maritime transport.
Kommissionen betragter derimod indlemmelsen af følgende aktiviteter i den faste beskatningsordning som foreneligt med fællesmarkedet:
However, the Commission considers inclusion in the flat-rate taxation scheme of the following activities as compatible with the common market:
indtægter på kortfristede investeringer af driftskapital, når de svarer til afkastet på virksomhedens omsætningsaktiver
income from short-term investment of operating capital if it corresponds to revenue from the company’s ordinary cash resources,
reklame og markedsføring, som svarer til salg af reklameplads om bord på støtteberettigede skibe
advertising and marketing relating to the sale of advertising space on board eligible ships,
skibsmægling i forbindelse med rederiets egne skibe
ship brokerage activities for one’s own ships,
afhændelse af driftsaktiver, der pr. definition er beregnet til søtransportbrug.
disposal of operating assets if they are by their nature intended for maritime transport.
Fradrag af andre afdelingers driftstab i den faste beskatning
Deduction of losses of other divisions from the flat-rate tax
Kommissionen minder om, at den i sine tidligere beslutninger har lagt vægt på, at der blev truffet forholdsregler mod misbrug (også kendt under betegnelsen ring-fencing), så uberettigede aktiviteter ikke kunne drage fordel af foranstaltninger, som oprindeligt kun gjaldt søtransportsektoren.
The Commission recalls that in its earlier decisions it called for the introduction of measures to prevent abuse (also referred to as ring-fencing measures) so as to prevent ineligible activities from benefiting from measures initially intended for maritime transport.
Sådanne modforanstaltninger skal først og fremmest hindre, at beskyttelsesordningerne for EU’s søtransportindustri mister deres troværdighed og dermed deres berettigelse under EU-retten ved at blive udvidet til at omfatte aktiviteter, som ikke er underlagt det samme internationale konkurrencepres som søtransportsektoren.
Such limiting measures are of essential importance to ensure that protective mechanisms of the Community’s maritime transport sector do not lose their credibility and thereby their justification in light of Community law when they are extended to activities not subject to the international competitive pressures which the maritime transport sector is subject to.
Derfor betragter Kommissionen det som afgørende vigtigt, at der i beskatningssammenhæng foretages en streng og konstant regnskabsmæssig sondring mellem støtteberettigede og ikke-støtteberettigede aktiviteter.
The Commission therefore considers it crucial to maintain a strict separation of accounts between eligible and ineligible activities for the determination of the taxation applicable to each.
Dette princip er blevet opretholdt i de faste beskatningsordninger, som Kommissionen tidligere har godkendt.
The Commission has ascertained that this principle is applied in the other flat-rate taxation schemes it has approved.
De belgiske myndigheder har ikke godtgjort, at der ved fastlæggelse af beskatningsgrundlaget skal skelnes mellem virksomheders søtransportafdelinger og afdelinger inden for andre sektorer.
The Belgian authorities have not been able to show that to calculate profits it was necessary to remove the barriers between the maritime divisions, both with regard to the maritime sector and the other sectors concerned.
Kommissionen forstår i øvrigt ikke det argument, som Union Royale des Armateurs Belges har fremsat, om at ikke-opdelte virksomheder skulle blive forskelsbehandlet [38].
In fact, the Commission fails to understand the argument adduced by the Union Royale des Armateurs Belges that companies which have not made the separation would be penalised [38].
De belgiske myndigheder forpligtede sig da også i deres brev af 5. september 2002 til at sikre, at virksomheder, som på én gang udøver støtteberettigede og ikke-berettigede aktiviteter, etablerer en regnskabsmæssig adskillelse.
In their letter of 5 September 2002, the Belgian authorities gave a commitment that a company simultaneously engaged in eligible and ineligible activities would keep separate accounts.
En sådan forpligtelse udgør for Kommissionen en garanti for overholdelsen af princippet om adskillelse af støtteberettigede og ikke-støtteberettigede aktiviteter.
The Commission regards this commitment as a guarantee of compliance with the principle of strict separation in the accounts between eligible and ineligible activities.
Det problem, som Union royale omtaler, kan følgelig ikke forekomme.
Consequently, the situation described by the Union Royale could not arise.
Ud fra den betragtning, at der skal opretholdes en streng regnskabsmæssig sondring mellem støtteberettigede og ikke-berettigede aktiviteter, betragter Kommissionen bestemmelserne i programlovens paragraf 120, stk. 2, der giver mulighed for at gøre fradrag i den faste beskatning for eventuelle driftstab i andre dele af virksomheden, der beskattes efter de sædvanlige regler, som uforenelige med fællesmarkedet.
The Commission deems it necessary to maintain a strict separation between the accounts for eligible and ineligible activities and therefore considers the provisions of Article 120(2) of the programme act, under which any losses suffered by other divisions that are normally taxed may be deducted from tax determined on a flat-rate basis as incompatible with the common market.
Nedsættelser for skibe under 10 år
Deductions for ships more than 10 years old
Kommissionen holder sig for øje, at de belgiske myndigheder vil begunstige nyere skibe for at gøre flåden mere sikker og miljøvenlig.
The Commission notes that the Belgian authorities intend to favour newer ships in order to foster the development of a safer and more environmentally friendly fleet.
Kommissionen bemærker dog, at ingen af de ordninger med fast tonnagebestemt beskatning, som de øvrige medlemsstater har iværksat, og som Kommissionen har godkendt, indeholder særsatser, som varierer efter de pågældende skibes alder.
Nevertheless, it notes that none of the tonnage-based flat-rate taxation schemes implemented by other Member States and approved by the Commission comprise specific rates varying according to the ship’s age.
Kommissionen hæfter sig endvidere ved, at Belgiens nominelle satser ganske vist medfører en beskatning på nogenlunde samme niveau som de øvrige ordninger, som Kommissionen tidligere har godkendt i andre medlemsstater, men at dette ikke længere er tilfældet, hvis man gør nedsættelser på 25 % eller 50 % gældende over for nyere skibe.
Moreover, the Commission notes that while the nominal rates fixed by Belgium make the level of taxation comparable with schemes of other Member States which the Commission has previously approved, this is no longer the case if 25 % or 50 % reductions are applied to the newest ships.
Hvis disse nedsættelser bringes i anvendelse, vil det gøre Belgiens beskatningsniveau tillokkende i forhold til de ordninger, der allerede findes i de øvrige medlemsstater.
If these reductions were implemented, this would make the tax level in Belgium very attractive in comparison with schemes already in force in other Member States.
Kommissionen har i sine tidligere beslutninger tilstræbt at få de faste beskatningsordninger til at være nogenlunde ens i beskatningsniveau, som det fremgår af tabel 1.
In its previous decisions, the Commission has striven for convergence of flat-rate taxation schemes towards common features and towards very similar tax levels, as shown in the above Table 1.
EU-retningslinjerne angiver ikke, om der må foretages positiv særbehandling af nyere skibe, men det fratager ikke Kommissionen retten til at udøve et skøn i sin vurdering af, hvilke foranstaltninger der kan føre til forvridninger, som strider mod den fælles interesse.
The fact that the Community guidelines do not indicate whether positive discrimination benefiting the newest ships can or cannot be taken into consideration does not remove the Commission's scope for discretion in determining which measures may lead to distortion to an extent contrary to the common interest.
Efter Kommissionens mening kan indførelsen af rabatter for skibe mellem 0 og 10 år ødelægge den balance, der er opnået mellem de medlemsstater, som har indført faste beskatningsordninger.
In the Commission's opinion, the introduction of reductions for ships between zero and 10 years old may disrupt the current balance among Member States with a flat-rate taxation scheme.
Kommissionen mener derfor, at det er i den fælles interesse at undlade at tillade ordninger med fælles beskatning at fjerne sig for langt fra de tidligere godkendte ordninger, f.eks. ved at favorisere nye skibe.
Consequently, the Commission considers that it is in the common interest not to authorise particular flat-rate taxation schemes which deviate too much from the characteristics of schemes previously approved and benefit new ships in particular.
Efter Kommissionens vurdering er det i øvrigt ikke nødvendigt med yderligere fordele for nye skibe for at virkeliggøre de målsætninger, som fastlægges i EU-retningslinjerne.
Moreover, the Commission considers that there is no need to make provision for additional advantages for the newest ships in order to contribute to the objectives of the Community guidelines.
På baggrund af ovenstående hensyn mener Kommissionen ikke, at de i programlovens paragraf 119, stk. 2, omhandlede nedsættelser er forenelige med fællesmarkedet.
In view of the above, the Commission considers that the reductions provided for in Article 119(2) of the programme act are not compatible with the common market.
Analyse af andre foranstaltninger for søtransportsektoren end den faste beskatningsordning
Analysis of measures not covered by the flat-rate taxation scheme for maritime transport
Fremskyndet afskrivning for skibe, som ikke er beregnet til søtransport
Scheme for accelerated depreciation of ships not intended for maritime transport
Kommissionen minder for det første om, at foranstaltningen er statsstøtte jf. traktatens artikel 87, stk. 1, idet den fraviger paragraf 61-64 i den belgiske lov af 1992 om indkomstskat, som gælder for fremskyndet afskrivning, og giver mulighed for endnu gunstigere afskrivningsregler end de i disse paragraffer omhandlede.
The Commission recalls, first of all, that the measure is in fact aid within the meaning of Article 87(1) of the Treaty as it derogates from Articles 61 to 64 of the Belgian Income Tax Code 1992 governing accelerated depreciation and because it lays down depreciation rules that are even more generous than those provided for in the said Articles.
Kommissionen bemærker, at EU-retningslinjerne ikke forbyder fremskyndet afskrivning til fordel for søtransportsektoren.
The Commission notes that the Community guidelines do not prohibit accelerated depreciation for maritime transport.
Kommissionen mener derimod, at den pågældende ordning udgør eksisterende støtte som defineret i artikel 1, litra b), i forordning (EF) nr. 659/1999.
However, the scheme in question is ‘existing aid’ within the meaning of Article 1(b) of Regulation (EC) No 659/1999.
Kommissionen mærker sig dog, at EU-reglerne for de forskellige sektorer uden for søtransportsektoren, som denne registreringsafgiftsnedsættelse kan indvirke på, f.eks. fiskeri [39] eller transport ad indre vandveje [40], ikke tillader, at der ydes en sådan støtte.
Outside maritime transport the various Community rules applicable to the various sectors to which this reduction of registration tax may apply, such as fisheries [39] and inland shipping [40], do not permit the grant of such aid.
Kommissionen mener, at beslutningen af 19. marts 2003 om indledning af den formelle undersøgelsesprocedure også indebærer en opfordring til Belgien om at fremsætte sine bemærkninger i henhold til artikel 17, stk. 2, i forordning (EF) nr. 659/1999.
The Commission considers that the Decision of 19 March 2003 initiating the formal investigation procedure also serves as an invitation to Belgium to submit its comments under Article 17(2) of Regulation (EC) No 659/1999.
Eftersom ordningen giver skibe, der ikke anvendes til støtteberettigede aktiviteter, en uberettiget fordel, finder Kommissionen det på sin plads at foreslå Belgien passende foranstaltninger jf. artikel 18 i forordning (EF) nr. 659/1999.
Taking account of the unjustified advantage which this scheme gives ships not engaged in eligible activities, the Commission deems it necessary to make proposals for appropriate measures in this case, in accordance with Article 18 of Regulation (EC) No 659/1999.
Kommissionen foreslår derfor i kraft af nærværende beslutning Belgien følgende passende foranstaltninger: Belgien afskaffer inden den 30. juni 2005 de særlige afskrivningsregler omhandlet i programlovens paragraf 121 for alle skibe, som ikke anvendes til støtteberettigede aktiviteter.
By the present decision, the Commission therefore proposes that Belgium take the following appropriate measures: before 30 June 2005, Belgium should abolish the special option scheme applicable to depreciations, as provided for by Article 121 of the programme act, in respect of all ships not engaged in eligible activities.
Belgien underretter inden den 31. december 2004 Kommissionen om, at landet har til hensigt at gennemføre disse passende foranstaltninger.
Before 31 December 2004, Belgium should inform the Commission of its decision to abide by the said appropriate measures.
Lavere afgift ved registrering af pant i skibe, som ikke er beregnet til søtransportformål
Reduction of registration duty on mortgages on ships not intended for maritime transport
Som det gjaldt for den netop gennemgåede foranstaltning, mærker Kommissionen sig, at EU-reglerne for de forskellige sektorer uden for søtransportsektoren, som denne registreringsafgiftsnedsættelse kan indvirke på, f.eks. fiskeri [41] eller transport ad indre vandveje, ikke tillader, at der ydes en sådan støtte.
As in the case of the measure just examined, the Commission notes that outside maritime transport the various Community rules applicable to the various sectors to which this reduction registration tax may apply, such as fisheries [41] and inland shipping, do not permit the grant of such aid.
Sådanne former for investeringsstøtte kan måske godkendes på baggrund af EU-retningslinjerne jf. Kommissionens beslutning af 19. marts 2003, men det gælder ikke skibe, som ikke pr. definition er beregnet til søtransportbrug (opmudringsfartøjer, slæbebåde, både til brug på indre vandveje osv.).
While such investment aid may be accepted in the framework of the Community guidelines, as the Commission noted in its decision of 19 March 2003, this does not apply in respect of ships which by their nature are not intended to be used in maritime transport (tugs, dredgers, vessels for inland shipping, etc.).
Kommissionen mener derfor, at den lavere afgift ved registrering af pant i skibe, som ikke er beregnet til søtransport, er en form for statsstøtte, som er uforenelig med fællesmarkedet.
Accordingly, the Commission considers that the reduction of or the exemption from the payment of registration duty on mortgages on ships not intended for maritime transport is State aid incompatible with the common market.
Fast beskatning ved ekstern skibsadministration
Flat-rate taxation scheme for persons managing ships on behalf of third parties
Kommissionen bemærker, at ingen af de interesserede parter, bortset fra Union Royale des Armateurs Belges, har kommenteret ordningen til fordel for eksterne skibsadministratorer, som den formelle undersøgelsesprocedure, der blev indledt den 19. marts 2003, ellers også omfattede.
The Commission notes that no interested party apart from the Union Royale des Armateurs Belges has submitted comments on the scheme for ship managers, even though it was covered by the formal investigation procedure initiated on 19 March 2003.
Kommissionen er i tvivl om, hvorvidt eksterne skibsadministratorer overhovedet udøver søtransportaktiviteter.
The Commission wonders whether persons managing ships on behalf of third parties engage in a maritime transport activity.
Ekstern skibsadministration, også kaldet skibsmanagement, består i Belgien i at skaffe en besætning til et skib og eventuelt at udstyre skibet som fornødent til de aktiviteter, der indgår i søtransporten.
In Belgium, ship management on behalf of third parties consists of providing a crew for a ship and, where appropriate, fitting the ship out with the equipment necessary for the planned maritime transport activities.
Den eksterne skibsadministrator leverer en tjenesteydelse til rederiet eller skibsejeren, men virksomheden indgår reelt ingen transportkontrakt med en shippingvirksomhed.
The person managing a ship on behalf of third parties provides a service to the shipping company or the shipowner: he does not conclude any transport contract with a shipper.
Virksomhedens aktiviteter udgør derfor ikke transporttjenester.
His activity can therefore not be treated as a transport service.