natgillin/translations-raw huggingface dataset:
De særbestemmelser, som gjaldt for FT’s erhvervsbeskatning, blev indført af det franske parlament ved en lov, som blev bekendtgjort af præsidenten, hvilket ikke efterlader nogen tvivl om ansvaret for denne statsforanstaltning.
the special provisions on business tax applicable to FT were introduced by Parliament by means of a law promulgated by the President of the French Republic, which leaves no doubt as to the imputability of this measure to the State;
Hvis FT betalte mindre i skat end almindeligt beskattede virksomheder, ville det indvirke på de offentlige midler.
in so far as FT paid fewer taxes than companies subject to the rules of ordinary law, there is a use of public resources;
Eftersom FT driver virksomhed i en meget konkurrencepræget sektor, nemlig telesektoren, vil de fordele, som FT har, fordreje eller true med at fordreje konkurrencevilkårene.
since FT operates in a very competitive sector, that of telecommunications, the advantages from which FT benefits distort or threaten to distort competition;
Eftersom FT driver virksomhed på markeder, som i stigende grad er blevet liberaliseret siden slutningen af 1980'erne, kan enhver fordel, som staten giver FT, komme til at påvirke samhandelen mellem medlemsstaterne.
since FT operates in markets which were gradually opened to competition from the end of the 1980s, any advantage granted to FT by the State is likely to affect trade between Member States.
Årene 1991-1993
The years 1991 to 1993
Hvis man skal analysere erhvervsskatteordningen i perioden 1991-1993, må man undersøge de franske myndigheders første argument om, at den afgift til det almindelige budget, som FT betalte fra 1991 til 1993, var af fiskal art og dermed kan opfattes som betaling af erhvervsskat under særlige vilkår.
To analyse the business tax scheme for the period 1991 to 1993, it is necessary to examine the first argument advanced by the French authorities, according to which the levy for the benefit of the general budget paid by FT from 1991 to 1993 was in the nature of a tax and can be considered equivalent to payment of business tax according to specific procedures.
I den forbindelse bemærker Kommissionen, at man i henhold til retspraksis ikke kan nægte, at der i et tilfælde er tale om støtte, fordi en virksomhed, der begunstiges via en fiskal ordning, i anden forbindelse er underlagt tungere skattebyrder [14].
On this point, the Commission would observe that, according to case law, the existence of aid cannot be denied by reason of the fact that a company benefiting from an advantageous tax arrangement is subject under a different head to heavier taxation [14].
Hver beskatningstype hviler således på sin egen logik og sine egne forudsætninger.
Each tax follows a different logic and is based on different presuppositions.
Hvad angår at afgiften skulle være af fiskal art, understreger Kommissionen indledningsvis, at afgiften ikke i loven har nogen udtrykkelig forbindelse med erhvervsskatten.
As for the levy being in the nature of a tax, the Commission would first of all observe that the levy is not expressly linked by law to the business tax.
Det angives intetsteds i loven, at afgiften skulle træde i stedet for erhvervsskatten.
There is nothing in law that says that the levy was payable in lieu of business tax.
Afgiften blev heller ikke beregnet ud fra de samme parametre som erhvervsskatten.
Nor was the amount of the levy defined according to the parameters which determine the amount of the business tax.
Kommissionen bemærkede i øvrigt i indledningsbeslutningen, at det faste beløb, som FT betalte til staten som bidrag til det almindelige budget, svarede til det overskud, som post- og teleadministrationen indbetalte til staten i 1989 og 1990.
Moreover, in the opening decision, the Commission pointed out that the amount of the lump sum paid by FT to the State by way of contribution to the general budget was equivalent to the profit which the PTT paid to the State in 1989 and 1990.
Efter Kommissionens mening har dette beløb således nærmere karakter af en andel i FT’s driftsoverskud end en særskat, som skal gøre det ud for erhvervsskat.
It considered, therefore, that the payment of this sum was akin more to a levy on FT's operating results than to individual taxation by way of business tax.
Før 1990, hvor FT’s aktiviteter stadig blev varetaget af post- og teleadministrationen, var der overskud på administrationens budget.
Before 1990, when FT's business activities were still being conducted by a Directorate in the Ministry of Posts and Telecommunications, the budget of that Directorate was in surplus.
For at dække underskuddet på det almindelige statsbudget blev administrationens budget underlagt en afgift til det almindelige budget, som skulle trækkes i driftsoverskuddet, hvortil senere kom en række andre afgifter til finansiering af særlige foranstaltninger.
To make up the deficits in the general budget of the State, this annexed budget was subject to a levy for the benefit of the general budget under the heading of ‘operating surpluses’, to which were subsequently added other levies intended to finance specific activities.
I 1988 gav regeringen tilsagn om, at bidraget fra administrationsenhedens budget til det almindelige budget frem til 1992 ville blive holdt nede på 13,7 mia. FRF for 1989 og 14 mia. FRF for 1990.
In 1988, the Government committed itself to stabilising until 1992 the contribution from the budget annexed to the general budget at FRF 13,7 billion for 1989 and FRF 14 billion for 1990.
I lov nr. 90-568 blev der taget udgangspunkt i dette beløb ved fastsættelsen af den afgift, FT skulle betale til det almindelige budget i 1991, 1992 og 1993 [15].
It is this amount that was taken as a basis by Law No 90-568 when it fixed the levy imposed on FT for the benefit of the general budget for the years 1991, 1992 and 1993 [15].
De træk, som karakteriserer denne afgift (et fast årligt beløb fastlagt ud fra selskabets tidligere driftsresultat), hænger i øvrigt ikke sammen med de traditionelle beskatningsregler.
More generally, the characteristics of the levy (lump-sum payment, amount fixed in the light of the company's past operating surpluses) are not those of traditional taxation.
I betragtning af afgiftens forhistorie og fastlæggelsesmåde er der således nærmere tale om en andel i driftsoverskuddet.
In view of its origins and how it is defined, the levy therefore resembles more a participation in the operating results.
Selv om afgiften ikke udtrykkeligt har forbindelse med erhvervsskatten, er den dog et led i FT’s særbeskatningsordning.
However, even if the levy is not expressly linked by law to the business tax, it is linked to the specific tax scheme applicable to FT.
Det hedder således i lov nr. 90-568, i kapitlet »Beskatning« i samme artikel, at FT ikke skal svare skat (ud over de af staten afholdte skatter), at selskabet skal betale denne afgift til det almindelige budget, og at disse to bestemmelser finder anvendelse i samme periode (1. januar 1991 til 1. januar 1994).
Law No 90-568 provided, in the same chapter entitled ‘Taxation’ and in the same article, that FT did not have to pay any taxes (other than those paid by the State) and that it had to pay a levy for the benefit of the general budget, these two provisions being applicable during the same period (from 1 January 1991 to 1 January 1994).
Afgiften indeholder desuden skattelignende elementer, idet der er tale om et absolut pengebeløb, som staten eller en anden offentlig myndighed opkræver uden modydelse.
Additionally, the levy possesses features which are typically those of a tax, namely a pecuniary payment collected definitively, without any counterpart and through authority by the State or another public entity.
Endelig er afgiften en kilde til statsmidler.
Lastly, it procures resources for the State.
Hensigten med lovens artikel 19 var således tilsyneladende at fastsætte en overgangsperiode på tre år, hvor FT fortsat indbetalte de samme beløb til staten som tidligere i form af andele i selskabets driftsoverskud og samtidig blev friholdt for at betale skatter (ud over de af staten afholdte).
It would seem, therefore, that the objective of Article 19 of the Law was to establish a three-year transitional period during which FT would continue to pay to the State the same amounts as in the past by way of participation in the operating results and at the same time would be exempted from payment of all taxes (other than those paid by the State).
Hvis FT uden videre var blevet underlagt almindelige beskatningsregler, ville det bl.a. have medført, at selskabet skulle betale lokalskatter (til lokale myndigheder og ikke til statens almindelige budget som erhvervsskatten), hvilket kunne føre til et fald i FT’s bidrag til statsbudgettet (medmindre der samtidig blev indført en ny ordning om indbetaling af en andel af selskabets driftsresultat).
The immediate subjection of FT to the ordinary rules of taxation would have involved, inter alia, the payment of local taxes (benefiting local authorities and not the general budget of the State, such as, for example, business tax) — which might have led to a reduction in FT's contribution to the national budget (in so far as a new form of participation in the operating results was not immediately introduced).
Det kan altså konkluderes, at den afgift, som FT skulle svare til det almindelige budget fra 1991 til 1993, var en flertydig størrelse, som til dels var af fiskal art og til dels en andel i selskabets driftsresultat, idet afgiften i en overgangsperiode på tre år var med til at sikre, at selskabet indbetalte et beløb til staten, der svarede til det, selskabet skulle have indbetalt, hvis det var underlagt almenretlige skatteregler, samt et yderligere beløb svarende til en andel af driftsresultatet.
In conclusion, it would appear that the levy for the benefit of the general budget to which FT was subject from 1991 to 1993 inclusive was of a mixed nature, being partly in the nature of a tax and partly in the form of participation in the operating results, in so far as it was intended to ensure that, during a three-year transitional period, the company paid to the State an amount equivalent to that which it would have paid had it paid tax under the conditions of ordinary law, plus an additional amount corresponding to a levy on the operating results.
Den særlige afgift, som FT indbetalte til staten i perioden 1991-1993, opfyldte med andre ord to funktioner: Den gjorde det både ud for betaling af forskellige skatter og — for den overskydende dels vedkommende — for afkast af selskabets drift til staten som investor.
In other words, the special levy which FT paid to the State between 1991 and 1993 inclusive performed a dual function: it was tantamount in part to the payment of various taxes and — for the remainder — to participation by the State as owner of the company in the latter's results.
På baggrund af ovenstående (navnlig afgiftens delvist fiskale art og koblingen mellem afgiften og den særlige beskatningsordning for selskabet) konkluderer Kommissionen, uagtet at afgiften ikke udtrykkeligt i henhold til lovens ordlyd skal betragtes som en indirekte erhvervsskat, at afgiften i årene 1991 til 1993 udgjorde både betaling af skat, herunder navnlig erhvervsskat, og — for den overskydende dels vedkommende — afkast af selskabets drift til staten som investor.
In the light of the above (and in particular of the partly tax-like nature of the levy and of the link between the levy and the specific tax scheme applicable to the company), even in the absence of explicit textual indications to the effect that the levy has to be considered a specific method of payment of business tax, the Commission concludes that during the years 1991 to 1993 inclusive the levy in question was tantamount in part to the payment of taxes, including the payment of business tax, and – for the remainder — to participation by the State as owner of the company in the latter's operating results.
I den forbindelse bør det tilføjes, at afgiften i 1991-1993 ifølge oplysningerne fra de franske myndigheder oversteg den skat, som FT skulle have betalt, hvis selskabet havde været underlagt almindelig erhvervs- og selskabsskat.
In this connection it should be added that, according to the information submitted by the French authorities for the years 1991 to 1993 inclusive, the levy in question was larger than the taxes FT would have had to pay had it been subject to the ordinary business tax and corporation tax arrangements.
Heraf følger, at det i denne periode ikke var nogen fordel for FT at være fritaget for erhvervsskat.
It follows from this that, during that period, FT gained no advantage from the business tax exemption.
Kommissionen må dog minde om, at FT i 1991-1993 kun skulle betale de skatter og afgifter, som reelt blev afholdt af staten (så selskabet f.eks. ikke indbetalte ejendomsskat).
However, the Commission would point out that, during the years 1991 to 1993 inclusive, FT was subject only to the duties and taxes actually borne by the State (in particular it did not pay any property tax).
For at sikre sig, at den pågældende afgift i stedet for den erhvervsskat, som selskabet blev friholdt for, ikke gav FT nogen skattefordel, spurgte Kommissionen derfor de franske myndigheder, om afgiften oversteg samtlige skatter, som FT skulle have betalt, hvis selskabet havde været underlagt almindelige regler (og ikke kun erhvervs- og selskabsskatten) [16].
Consequently, to make sure that the exemption from business tax and its replacement by the levy in question had not conferred any tax advantage on FT, the Commission asked the French authorities whether the levy was higher than all the other taxes FT would have paid had it been taxed under conditions of ordinary law (and not just higher than the sum of business tax and corporation tax) [16].
På møderne med Kommissionen den 16. og 23. juni 2004 bekræftede de franske myndigheder, at afgiften faktisk oversteg samtlige andre skatter.
At the meetings with the Commission on 16 and 23 June 2004, the French authorities confirmed that the levy was indeed higher than the sum of all the other taxes.
Derfor er det Kommissionens vurdering, at FT ikke havde nogen fordel i perioden 1991-1993, idet selskabet skulle betale en blandet særafgift, som både modsvarede de forskellige skatter og — for det overskydende beløbs vedkommende — en andel af driftsresultatet, og som oversteg de samlede skatter og afgifter, som FT blev friholdt for.
Consequently, the Commission considers that FT did not benefit from any advantage during the period between 1991 and 1993 inclusive in so far as it was subject to a special levy of a mixed nature, being tantamount in part to the payment of various taxes and - for the remainder – to a levy on the operating results, which special levy was higher than the sum of the duties and taxes from which FT was exempted.
Årene 1994-2003
The years 1994 to 2003
Hvis man skal analysere erhvervsskatteordningen i perioden 1994-2003, må man undersøge de franske myndigheders andet og tredje argument.
In order to analyse the business tax scheme for the period 1994 to 2003, it is necessary to examine the second and third arguments advanced by the French authorities.
De franske myndigheder fastholder, at lov nr. 90-568 »en gang for alle« indførte en særbeskatningsordning for FT fra 1991 til 2002.
The French authorities stress that Law No 90-568 established ‘once and for all’ a single tax scheme applicable to FT from 1991 to 2002 inclusive.
De mener, at der bør foretages en samlet beregning af den fordel, som ordningen kunne indebære for FT i hele perioden 1991-2002.
In their view, an overall calculation should be made of any advantage the scheme may have conferred on FT throughout the period 1991 to 2002.
Dermed kan FT’s »overbeskatning« i ét år efter deres mening opveje selskabets »underbeskatning« i et andet år.
In their opinion, an overtaxation of FT one year might ‘offset’ an undertaxation of FT another year.
De franske myndigheder hævder nærmere bestemt, at underbeskatningen af FT i perioden med den »permanente« ordning (1. januar 1994-1. januar 2003) opvejes af en overbeskatning (som følge af den afgift, der skulle betales) i »overgangsperioden« (1. januar 1991-31. december 1993).
More precisely, the French authorities maintain that the undertaxation of FT for the ‘definitive’ period (1 January 1994 to 1 January 2003) is offset by an overtaxation (due to the payment of the levy) during the ‘transitional’ period (1 January 1991 to 31 December 1993).
Det afgiftsbeløb, som FT indbetalte til staten i 1991, 1992 og 1993, hævdes at have været så meget højere, end den almindelige beskatning ville have været, at det opvejer den fordel, FT måtte have fået som led i den »permanente« periodes særlige erhvervsskatteordning.
This is claimed to be because the amount paid by FT to the State by way of the levy for the years 1991, 1992 and 1993 was so much higher than under the ordinary rules of taxation that it exceeded any advantage derived by FT from the specific arrangements for fixing the business tax during the ‘definitive’ period.
Dette argument kan Kommissionen ikke tilslutte sig.
This argument cannot be accepted.
Lov nr. 90-568 etablerede to klart adskilte beskatningsordninger:
Law No 90-568 established two clearly distinct taxation schemes:
(en »overgangsordning« fra 1991 til 1994, hvor FT var friholdt for alle andre end de af staten afholdte skatter og skulle betale staten et årligt engangsbeløb som »afgift til det almindelige budget«
a ‘transitional’ scheme lasting from 1991 to 1994, during which time FT was exempted from all taxes other than those paid by the State and had to pay to the State a lump sum by way of a ‘levy for the benefit of the general budget’;
efter 1994, en såkaldt permanent ordning (loven indeholdt ingen udløbsdato for ordningen, og der skulle en ny lov i 2003 til for at afskaffe ordningen); som led i denne ordning var FT underlagt almenretlige beskatningsregler, undtagen hvad angår ejendomsskat og erhvervsskat, hvor der var fastlagt særlige vilkår.
as from 1994, a scheme intended to be definitive (the Law did not lay down any end date for this scheme and in 2003 a new law was needed to abolish it); under this scheme, FT was subject under ordinary-law conditions to all taxes except property taxes and business tax, for which special conditions were laid down.
I henhold til retspraksis kan en støtte, der ydes til en virksomhed, ikke »opvejes« af andre særbeløb, som opkræves fra samme virksomhed i anden sammenhæng.
According to case law, aid given to a company cannot be offset by a specific charge imposed on the same company on another score.
Domstolen tillod således ikke, at en nedsættelse i visse virksomheders socialbidrag til familietilskud blev »opvejet« af et tillægsbidrag, som de samme virksomheder skulle betale til arbejdsløshedsforsikring [17].
The Court of Justice has thus held that a reduction in social security contributions pertaining to family allowances which benefits certain companies cannot be ‘made good’ through an additional charge imposed on those same companies under the heading of unemployment insurance [17].
I medfør af denne retspraksis kan Kommissionen ikke godtage, at »underbeskatningen« af FT hvad angår erhvervsskat fra 1994, skulle kunne opvejes af den særafgift, som FT betalte i 1991–1994, og som ikke udtrykkeligt havde forbindelse til erhvervsskatten.
In the light of this case law, the Commission cannot agree that the ‘undertaxation’ of FT under the heading of business tax from 1994 onwards could be offset by the special levy paid by the company between 1991 and 1994, a levy which was not specifically connected with business tax.
Lov nr. 90-568 indeholder således, som Kommissionen tidligere har påpeget, ingen angivelse af, at særafgiften skulle træde i stedet for erhvervsskatten.
As the Commission has already observed, Law No 90-568 does not provide that the special levy was due instead of business tax.
Afgiften blev heller ikke beregnet ud fra de samme parametre som erhvervsskatten, men ud fra det overskud, som post- og teleadministrationen indbetalte til staten i 1989 og 1990.
Moreover, the amount of this levy was defined, not according to the parameters which determine the amount of business tax, but by reference to the profit which the PTT paid to the State in 1989 and 1990.
I betragtning af afgiftens forhistorie og fastlæggelsesmåde er der således nærmere tale om en andel i driftsoverskuddet end om en særskat, som skal gøre det ud for erhvervsskat.
In view of its origins and the way it is defined, the levy is akin more to a levy on operating results than to individual taxation under the heading of business tax.
Disse faktorer ville sædvanligvis få Kommissionen til at afvise enhver udligning og vurdere, at friholdelsen for erhvervsskat i »overgangsperioden« også udgjorde en særlig fordel, som selskabet havde fået.
This ought normally to have led the Commission to rule out any set-off and to consider that the non-payment of business tax during the ‘transitional’ period also constituted a specific advantage conferred on the company.
Kommissionen medgav rent undtagelsesvist, at den afgift, som selskabet betalte i 1991-1993, også kunne gøre det ud for betaling af erhvervsskat.
It is by way of exception that the Commission has accepted that the levy paid by the company between 1991 and 1993 inclusive was also tantamount to payment of business tax.
I betragtning af, hvor tvetydig denne afgift var med sin tilsyneladende sammenhæng med den særlige beskatningsordning for FT [18], at afgiften var højere end en almindelig beskatning ville have været, og at der var tale om en midlertidig ordning, har Kommissionen derfor besluttet at lade tvivlen komme selskabet til gode og anerkende, at afgiften til dels var af fiskal art, og at den også gjorde det ud for afholdelse af skat.
In view of the ambiguous nature of the levy, which seems to be connected with the specific tax scheme applicable to FT [18], the fact that the levy exceeded the amount which would have resulted from the application of the ordinary-law tax system and the transitional character of the scheme in question, the Commission has decided to give the company the benefit of the doubt and has agreed to recognise the partly tax-like nature of the levy and the fact that it was tantamount also to payment of taxes.
Ikke desto mindre kan den del af afgiften, som måtte overstige almindeligvis gældende beskatning, kun betragtes som investeringsafkast, og dermed er der intet retsgrundlag for at foretage en modregning.
Nevertheless, any part of the levy which exceeded the normally applicable tax burden under the ordinary law could be understood only as a remuneration on capital, which rules out any legal basis for an offsetting mechanism.
Hvis de beløb, som FT betalte som afgift af driftsoverskuddet, modregnes i den erhvervsskattemæssige underbeskatning af FT, vil det således medføre en sammenblanding af forskelligartede afgifter (skattebegunstigelser over for indtægter af formueretlig art), hvilket er helt uantageligt.
Any offsetting between the amounts paid by FT by way of levies on operating surpluses and the undertaxation of FT under the heading of business tax would involve a confusing of levies of different types (tax credits with pecuniary gains), which is not admissible.
Endelig mærker Kommissionen sig, at der intetsteds i lov nr. 90-568 angives, at underbeskatningen af FT fra og med 1994 skulle udlignes ved en overbeskatning af selskabet i 1991-1994.
Lastly, the Commission notes that Law No 90-568 did not provide for any offsetting of the undertaxation of FT from 1994 onwards by an overtaxation for the years 1991 to 1994.