natgillin/translations-raw huggingface dataset:
Men i det foreliggende tilfælde fremgår det udtrykkeligt af loven, hvilke kriterier der skal anvendes i vurderingen af, om der består en »betydelig økonomisk og social interesse«.
In the present case, the law stated explicitly what were the applicable criteria for assessing the existence of a ‘significant economic and social interest’.
BNP, CNCE og Calyon henviser i denne sammenhæng til forfatningsrådets afgørelse, som de franske myndigheder har gjort gældende.
BNP, CNCE and Calyon referred in this context to the Constitutional Council decision mentioned by the French authorities.
Under alle omstændigheder kan enhver beslutning om afslag på godkendelse ankes med påstand om beføjelsesoverskridelse til en administrativ domstol, som pådømmer motivet for dette afslag.
At all events, any decision not to grant approval could be appealed against on grounds of ultra vires before the administrative courts, which would give judgment in the light of the grounds for such refusal.
Selv hvis skattelovens artikel 39 CA ikke krævede finansministeriets forudgående godkendelse, ville de, der kunne nyde godt af ordningen, være de samme som nu.
Moreover, even had it been the case that Article 39 CA of the General Tax Code did not require prior approval by the Minister for the Budget, the beneficiaries under the scheme would have been the same as they were then.
Ifølge BNP er betingelserne for at anvende ordningen under skattelovens artikel 39 CA begrundet i det franske skattesystems karakter eller opbygning, idet visse økonomiske sektorer kræver betydelige investeringer.
Furthermore, in BNP’s opinion, the criteria governing the application of Article 39 CA of the General Tax Code were justified by the nature and overall structure of the French tax system, certain business sectors being in need of considerable investment.
Ifølge CNCE består det særlige ved denne artikel i, at den degressive afskrivningskoefficient hæves med et point, og at der er mulighed for skattefritagelse for fortjenesten ved salget.
In CNCE’s view, those specificities were, firstly, the benefit of the one-point increase in the declining depreciation coefficient and, secondly, the possibility of benefiting from exemption from transfer capital gains tax.
BNP erkender dog, at staten beregner de budgetmæssige omkostninger ved anvendelsen af skattelovens artikel 39 CA på baggrund af skattelovens artikel 39 C, andet afsnit.
BNP acknowledged, however, that the State calculated the budgetary cost of applying Article 39 CA by taking as point of reference the second paragraph of Article 39 C of the General Tax Code.
Begunstigelsen ved at afskrivningskoefficienten hæves med et point, skulle blive opvejet af, at de bogførte underskud i medfør af skattelovens artikel 39 CA kun er fradragsberettigede med et beløb svarende til en fjerdedel af firmagruppens medlemmers overskud fra deres transaktioner, hvoraf der skal betales almindelig selskabsskat.
As far as the one-point increase in the depreciation coefficient was concerned, the advantage was, it was claimed, offset by the fact that any losses posted were deductible, under Article 39 CA of the General Tax Code, only to the tune of one quarter of the profits subject to ordinary corporation tax which each member of the EIG earned from its activities.
Denne skattebegunstigelse sigter desuden mod at opveje de specifikke begrænsninger eller restriktioner, der er knyttet til opnåelsen af en godkendelse.
That tax advantage was intended, moreover, to offset the specific constraints or restrictions imposed for purposes of the grant of approval.
BNP præciserer i den sammenhæng, at det overskud, som tilfalder medlemmerne af firmagruppen, fordi afdragskoefficienten hæves med et point, er betinget og relativt begrænset.
BNP pointed out in this connection that the benefit derived by an EIG from the one-point increase in the depreciation coefficient was hedged with conditions and relatively modest.
Det kan under ingen omstændigheder skabe en konkurrencemæssig begunstigelse.
It could not, at all events, confer any competitive advantage.
Air France anfører i den sammenhæng, at der ved finansiering i henhold til den foreliggende ordning sammenlignet med finansiering i form af direkte lån kan opnås en besparelse på 6-10 % af flyets pris.
Air France pointed out for its part that a financing operation performed under the scheme at issue generated, compared with a financing operation involving a direct loan, a saving of between 6 and 10 % of an aircraft’s price.
Air France hævder desuden, at de besparelser, som lejeren får, er helt sammenlignelige med den økonomiske fortjeneste, der kan opnås med andre skatteordninger.
It added that the saving to the lessee was altogether comparable to the potential financial gain to be had by having recourse to other tax schemes.
Med hensyn til skattefritagelsen for fortjenester ved salg bemærker CNCE, at muligheden for at ansøge herom er et resultat af det franske skattesystems karakter eller opbygning og derfor ikke kan betegnes som statsstøtte.
As far as the exemption from transfer capital gains tax was concerned, CNCE pointed out that the possibility of requesting it resulted from the overall structure of the French tax system and could not therefore be classified as state aid.
Dens økonomiske begrundelse skulle gøre den nødvendig eller funktionel i forhold til systemets effektivitet.
Its economic rationality rendered it necessary or functional in relation to the system’s effectiveness.
Ifølge BNP er formålet med skattefritagelsen for fortjenesten, at de pågældende stadig skal have fordel af skattehenstanden i tilfælde af, at brugeren udøver sin købsoption før leasingkontraktens udløb.
According to BNP, the exemption from capital gains tax was designed so as not to negate the advantage linked to the tax deferment in the event of early exercise of the purchase option by the user.
SG mener for sit vedkommende, at skattefritagelsen for fortjenesten ved salget er en kompensation for de specifikke begrænsninger, der er knyttet til den foreliggende skatteforanstaltning, bl.a. forbuddet mod at sælge leasingselskabets anparter, medmindre brugeren oprindeligt har fremsat udtrykkeligt ønske herom.
SG indicated, for its part, that the exemption from transfer capital gains tax was intended only to offset specific constraints related to the tax arrangements at issue such as, for example, the prohibition on transferring the lessor’s shares unless there was an explicit request to that effect made originally by the user.
Brugerens driftsudgifter skulle kompensere for denne fritagelse.
The increased operating charges for the user compensated for that exemption.
Ifølge Brittany Ferries er skattefritagelsen for fortjenesten som omfattet af skattelovens artikel 39 CA ikke gunstigere end den fritagelse, der er omfattet af de almindelige retsregler (med forbehold af en andel af udgifter og omkostninger på 5 %), der træder i kraft fra 2007.
According to Brittany Ferries, the exemption from capital gains tax provided for by Article 39 CA of the General Tax Code was no more favourable than that resulting from the ordinary law provisions (subject to a 5 % share of the costs and charges) applicable from 2007 onwards.
Air France gør gældende, at de besparelser, der kan opnås ved denne skatteforanstaltning, kan sammenlignes med de besparelser, der opnås gennem andre landes finansieringsformer med skatteincitamenter.
Air France pointed out that the savings resulting from the tax arrangements at issue were comparable to those achieved using other means of financing with tax levers existing in the world.
Til de transaktioner, der finansieres i medfør af skattelovens artikel 39 CA, er desuden knyttet modydelser med det formål at relativisere fordelene ved denne foranstaltning.
Moreover, the operations financed under Article 39 CA of the General Tax Code were subject to quid pro quos liable to temper that provision’s advantages.
Air France meddeler endvidere, at firmagrupper i visse tilfælde i henhold til kontrakten kan overføre de skattemæssige risici og dertil knyttede udgifter til lejeren, hvilket i høj grad reducerer brugernes eventuelle besparelser.
Air France pointed out, furthermore, that, in some cases, the EIG could contractually pass on the tax-related risks and ancillary costs to the lessee, which had the effect of reducing appreciably the potential saving to the user.
Flere interesserede parter, bl.a. Compagnie Méridionale de navigation, anfører, at den foreliggende ordning skaber adskillige begrænsninger for rederierne, som fastsættes af staten som modydelse for godkendelsen.
Lastly, a number of interested parties, including Compagnie Méridionale de Navigation, maintained that the scheme at issue introduced, for shipowners, numerous constraints in the form of quid pro quos demanded by the State for approval grant purposes.
Fordelene ved denne skatteordning skulle således opveje merudgifterne ved at forvalte skibe, der fører fransk flag; disse merudgifter kan i alt væsentligt tilskrives hyre til den franske besætning, der er en af de højest betalte i Europa.
The advantages flowing from the tax scheme thus offset the extra cost of managing vessels under the French flag, which was basically due to the cost of French crewing, one of the highest in Europe.
Fouquet Sacop understreger i denne sammenhæng, at ordningen har fået dette selskab til at fremskynde udviklingen under fransk flag, fordi den foreliggende ordning udligner begrænsningerne og merudgifterne ved at føre fransk flag.
Fouquet Sacop pointed out in this connection that the scheme had induced it to opt for rapid growth under the French flag, the constraints and extra costs related to that flag being offset by the tax scheme at issue.
CMA CGM, Broström Tankers, Pétro Marine og Louis Dreyfus Armateurs gør gældende, at de uden fordelen ved den foreliggende ordning ikke havde kunnet foretage deres investeringer under fransk flag og dermed bidrage til udviklingen af EU's flåde.
CMA CGM, Broström Tankers, Pétro Marine and Louis Dreyfus Armateurs stated that, without the benefit of the scheme, they would have been unable to invest in French-flagged vessels and, in so doing, to take part in the development of the Community fleet.
Bourbon Maritime meddeler, at ordningen under skattelovens artikel 39 CA gør det muligt at bevare job af høj kvalitet inden for den direkte forvaltning af søtransporten og de dertil knyttede aktiviteter, og at den dermed effektivt bidrager til at forbedre sikkerheden og miljøbeskyttelsen.
Bourbon Maritime indicated for its part that the arrangements provided for in Article 39 CA of the General Tax Code made it possible to maintain high-quality jobs linked to the direct management of maritime transport and its ancillary activities and that they contributed effectively to the improvement of safety and the protection of the environment.
For det andet vedrørende traktatens artikel 87, stk. 1, om indvirkning på samhandelen mellem medlemsstaterne anfører flere interesserede parter, at medlemmerne af firmagrupperne og brugerne af de pågældende aktiver kan være udenlandske erhvervsdrivende eller deres franske datterselskaber.
As regards, secondly, the requirement in Article 87(1) of the Treaty as to an effect on trade between Member States, several interested parties pointed out that the members of an EIG and the users of the assets concerned could be foreign operators or their French subsidiaries.
Desuden skulle den foreliggende ordning ikke være gunstigere end eksisterende ordninger i andre medlemsstater.
Moreover, the scheme at issue was no more favourable than those existing in other Member States.
SG præciserer i den sammenhæng, at kun et fåtal af de af SG's kunder, der er berørt af godkendelserne, er franske.
SG stated in this connection that those of its clients concerned by the approvals who were French were in a minority.
For det tredje med hensyn til den foreliggende ordnings forenelighed med fællesmarkedet anfører CNCE, at de godkendelser, som er indrømmet rederierne, er i overensstemmelse med ånden bag retningslinjerne fra 1997 og 2004.
As regards, thirdly, the compatibility of the scheme at issue with the common market, CNCE stated that the approvals granted to maritime operators were in keeping with the spirit of the 1997 and 2004 Community guidelines.
Den foreliggende foranstaltning skulle således være forenelig med fællesmarkedet i medfør af traktatens artikel 87, stk. 3, litra c), når denne fortolkes på baggrund af principperne i de nævnte retningslinjer.
The measure at issue was thus compatible with the common market pursuant to Article 87(3)(c) of the Treaty, as interpreted in the light of the principles set out in the said Community guidelines.
Brittany Ferries hævder, at ordningen under skattelovens artikel 39 CA er forenelig med fællesmarkedet, for så vidt som denne bestemmelse alene sigter mod at råde bod på »markedssvigt« i henseende til finansiering af investeringer i meget store kapitalgoder.
Brittany Ferries maintained that the scheme provided for in Article 39 CA of the General Tax Code was compatible with the common market pursuant to Article 87(3)(c) of the Treaty inasmuch as the measure sought only to compensate for ‘market failures’ in relation to the financing of investments in heavy capital goods.
De fleste interesserede parter understreger desuden, at andre medlemsstater har reageret på samme måde og indført lignende foranstaltninger.
It was also stressed by the majority of interested parties that the other Member States had reacted accordingly by introducing similar measures.
For det fjerde vedrørende anvendelser i det foreliggende tilfælde af princippet om berettiget forventning anfører de fleste interesserede parter — der er omfattet af ordningen — at de altid har været overbevist om, at den foreliggende foranstaltning ikke udgjorde statsstøtte som omhandlet i traktatens artikel 87, stk. 1.
As regards, fourthly, the application in the present case of the principle of legitimate expectation, the majority of interested parties — being beneficiaries under the scheme — maintained that they had always been convinced that the measure at issue did not constitute state aid within the meaning of Article 87(1) of the Treaty.
Anvendelser af ovennævnte princip vil derfor i det foreliggende tilfælde betyde, at der ikke kan fremsættes krav om tilbagebetaling.
The application in the present case of the above-mentioned principle therefore precluded any recovery.
SG anfører i den sammenhæng, at interessentskaber, som udviser underskud på grund af afskrivninger, i medfør af den ordning der var gældende før indførelsen af den foreliggende ordning, kan overføre disse i deres helhed til de pågældende selskabers interessenters skattepligtige resultat.
SG pointed out in this respect that, under the scheme preceding the one at issue, any partnership losses generated by depreciation could be fully offset against the tax liability of the partnership members.
Men Kommissionen har angiveligt aldrig ment, at denne ordning under de almindelige retsregler har udgjort en statsstøtte.
The Commission had never considered that ordinary law scheme to be state aid.
Det anføres ligeledes, at Kommissionen har forholdt sig tavs i seks år.
It was also maintained that the Commission had refrained from acting for six years.
Ifølge Calyon har Kommissionen tilsyneladende haft kendskab til adskillige transaktioner med finansiering af aktiver i medfør af skattelovens artikel 39 CA uden nogensinde at have sat spørgsmålstegn ved deres gyldighed i henhold til traktatens artikel 87.
According to Calyon, the Commission appeared to have learned of several asset financing operations under Article 39 CA of the General Tax Code without ever having raised the question of their validity in the light of Article 87 of the Treaty.
CNCE anfører i den sammenhæng, at den tid, der er forløbet siden den dato, hvor Kommissionen fik kendskab til støtten, og datoen for indledningen af den formelle undersøgelsesprocedure, er overordentlig og ifølge Calyon urimeligt lang.
CNCE maintained in this connection that the period which had elapsed between the date on which the Commission learned of the aid and the date on which the formal investigation procedure was initiated was excessively long, and Calyon described that period as unreasonable.
Kommissionen skulle for øvrigt allerede helt undtagelsesvist have fastslået, at der består en berettiget forventning hos modtageren, hvilket medfører, at støtten ikke skal tilbagebetales, da der var gået omkring tre år fra Kommissionen fik kendskab til foranstaltningen, og til den traf sin endelige beslutning.
What is more, the Commission had already exceptionally established the existence of a legitimate expectation on the part of beneficiaries which precluded any reimbursement of aid once a period of about three years had elapsed between the Commission’s learning of the measure and its adopting its final decision.
Nogle interesserede parter understreger også, at Kommissionen tidligere har godkendt anpartsordningen — en ordning, som skattemæssigt var mere gunstig end den foreliggende ordning — og at dette forhold har dannet grundlag for deres berettigede forventning om lovligheden af den foreliggende ordning.
Some interested parties also stressed that the Commission had previously approved the co-ownership shares scheme — a scheme which was more favourable from a tax point of view than the scheme at issue here — and that that circumstance had given rise to their legitimate expectation in the lawfulness of the scheme at issue.
Ifølge CNCE er det ikke en forudsætning for at etablere en berettiget forventning, at Kommissionen har udtalt sig om en identisk ordning.
Moreover, according to CNCE, the creation of a legitimate expectation on the part of beneficiaries did not require the Commission to have ruled on an identical scheme.
Alene en godkendelse af en lignende ordning er tilstrækkeligt til at skabe en sådan berettiget forventning.
The acceptance of a merely similar scheme could, it argued, give rise to such an expectation.
I sin beslutning af 8. maj 2001 skulle Kommissionen således have godkendt en lignende ordning.
And the Commission had in fact accepted a similar scheme in its Decision of 8 May 2001.
CNCE og SG henviser ligeledes til flere lignende ordninger, som Kommissionen har godkendt, og til Domstolens dom i sagen RSV mod Kommissionen.
CNCE and SG also referred to several similar schemes approved by the Commission and to the judgment of the Court of Justice in RSV v Commission.
Mere specifikt mener Brittany Ferries, at Kommissionens beslutning af 8. maj 2001 for dette selskabs vedkommende har skabt en berettiget forventning om, at den foreliggende ordning ikke udgør statsstøtte.
More specifically, Brittany Ferries considered that the Commission Decision of 8 May 2001 had given rise to a legitimate expectation on its part that the scheme at issue did not comprise any state aid.
CNCE understreger ligeledes, at Frankrig vedtog lov nr. 98-546 ca. tre måneder efter at have informeret Kommissionen herom i overensstemmelse med traktatens artikel 88, stk. 3.
CNCE stressed also that France had adopted Law No 98-546 some three months after informing the Commission about it in accordance with Article 88(3) of the Treaty.
Da Kommissionen ikke reagerede herpå inden for to måneder efter denne anmeldelse, skulle den foreliggende foranstaltning være omfattet af de eksisterende støtteordninger i henhold til Lorenz-dommen.
The Commission had not replied within two months of that notification, and so the measure in question was covered by the existing aid arrangements within the meaning of the Lorenz case law.
To af de interesserede parter har desuden efter at have anmodet om anonymitet fremsendt bemærkninger til Kommissionen inden for rammerne af den formelle undersøgelsesprocedure.
Two interested parties who asked not to be named submitted comments to the Commission as part of the formal investigation procedure.
Den ene af disse parter anfører i de bemærkninger, den har fremsendt til Kommissionen, at den foreliggende ordning er ulovlig.
In the comments which it transmitted to the Commission within the period allowed, the first of these parties maintained that the scheme at issue was unlawful.
Den anmoder Kommissionen om at udvide den nugældende administrative undersøgelsesprocedure til at omfatte anpartsordningen.
It asked the Commission to extend the scope of the present administrative procedure to include the co-ownership shares scheme.
Denne part mener i lighed med Kommissionen i dennes afgørelse om at indlede den formelle undersøgelsesprocedure dels, at den foreliggende ordning er selektiv, fordi den favoriserer franske redere, dels at den påvirker samhandelen mellem medlemsstaterne, navnlig på markedet for kanalruter mellem Frankrig og Storbritannien.
It considered, like the Commission in its decision initiating the formal investigation procedure, firstly, that the scheme at issue was selective in that it favoured French shipowners, and, secondly, that it affected trade between Member States inter alia in the cross-Channel market.
Den gør i den sammenhæng gældende, at ordningen, der træder i stedet for anpartsordningen, er indført for at tilfredsstille den franske maritime industri, således som det fremgår af finansudvalgets rapport af 25. marts 1998.
It pointed out in this connection that, as was clear from the Finance Committee report of 25 March 1998, the scheme at issue in this case, replacing as it did the co-ownership shares scheme, had been introduced to keep the French shipping industry happy.
Ordningen begunstiger franske erhvervsdrivende og bidrager dermed til at øge overkapaciteten på markedet for kanalruter, fordi den gør det muligt at opkøbe nye skibe for erhvervsdrivende i sektoren, der ikke har de økonomiske midler dertil.
Moreover, by favouring French operators, the tax arrangements at issue helped to increase overcapacity in the cross-Channel market by enabling cash-strapped companies to acquire new ships.
Selskaberne Seafrance's og Brittany Ferries' køb af skibe viser den konkurrenceforvridning, der opstår på grund af ordningens indførelse.
The distortion of competition resulting from the scheme’s application was illustrated by the acquisitions of ships, through this tax mechanism, by Seafrance and Brittany Ferries.
Disse selskabers kapacitet skulle være kraftigt forøget på grund af disse opkøb.
The latter had, it was claimed, seen their capacity increase considerably following these new ship acquisitions.
Den anden interesserede part, som har anmodet Kommissionen om anonymitet, har i sine bemærkninger henvist til de franske erhvervsdrivendes konkurrencemæssige fortrinssituation, først og fremmest Brittany Ferries, der skyldes, at de kan finansiere deres skibe under den foreliggende ordning.
The second interested party who requested that its identity be withheld referred in its comments to the preferential competitive position enjoyed by French operators — foremost among which was Brittany Ferries — owing to their ships being financed through the scheme at issue.
De henviser i den sammenhæng til, at Brittany Ferries fortsat tilbyder transporttjenester på ruten mellem Frankrig og Storbritannien og mellem Frankrig og Irland trods de vanskelige konkurrencemæssige forhold på disse ruter, som for øvrigt har betydet, at P&O er forsvundet fra dette marked.
It mentioned in this connection the continued presence of Brittany Ferries on the cross-Channel routes and on the France/Ireland route despite the unfavourable competitive conditions prevailing there — conditions which had led, moreover, to the withdrawal of P&O from the market.
DE FRANSKE MYNDIGHEDERS BEMÆRKNINGER TIL DE INTERESSEREDE PARTERS BEMÆRKNINGER
COMMENTS FROM THE FRENCH AUTHORITIES ON THE COMMENTS FROM INTERESTED THIRD PARTIES
Ifølge de franske myndigheder bestyrker de fleste interesserede parters bemærkninger deres holdning til den foreliggende ordning og navnlig følgende:
According to the French authorities, the comments from most of the interested third parties confirmed their position regarding the assessment of the scheme at issue, which was that: