natgillin/translations-raw huggingface dataset:
den franske skattelovs artikel 39 CA er en generel foranstaltning, der navnlig, men ikke udelukkende anvendes til at finansiere handelsskibe
Article 39 CA of the General Tax Code was a general measure which was used particularly but not exclusively for the financing of commercial ships
følgerne af den foreliggende ordning kan sammenlignes med følgerne af nationale foranstaltninger og ordninger i andre medlemsstater
the scheme at issue produced effects comparable either to domestic law measures or to provisions existing in other Member States
godkendelsen er ikke skønsmæssig, og hvorvidt den indrømmes, afhænger af, om objektiver kriterier er opfyldt
approval was not discretionary and its grant depended on the fulfilment of objective criteria
den foreliggende skatteordning er af stor interesse for EU's økonomi, navnlig med henblik på at skabe og bevare arbejdspladser
the tax scheme at issue was of major importance to the Community economy, particularly in terms of the localisation and maintenance of jobs
endelig anfører de fleste interesserede parter, at de har haft en berettiget forventning til, at den foreliggende ordning er forenelig med EU's lovgivning.
lastly, the majority of interested third parties referred to their legitimate expectation as to the compatibility of the arrangements in question with the Community rules.
Med hensyn til bemærkningerne fra de to interesserede parter, hvis identitet fortroligholdes, anfører de franske myndigheder, at de er baseret på unøjagtige eller upræcise oplysninger.
The comments submitted by the two interested parties whose identity had been kept confidential were, in the French authorities’ opinion, based on inaccurate or imprecise data.
Vedrørende argumentet om, at den skattebegunstigelse, som Brittany Ferries skulle have fået tildelt gennem ordningen for fiskale økonomiske firmagrupper, indirekte skulle have ført til, at P&O ikke længere tilbyder transporttjenester på de to kanalruter, svarer de franske myndigheder, at kun to af Brittany Ferries' skibe er omfattet af ordningen, og at finansieringen af skibet »Mont St Michel« gennem denne mekanisme er godkendt med Kommissionens beslutning af 8. maj 2001.
As to the argument that Brittany Ferries’ eligibility under the tax EIG scheme had led indirectly to the withdrawal of P&O from the western and central English Channel, the French authorities replied that only two vessels operated by Brittany Ferries had qualified under the scheme and that the financing of its Mont St Michel ferry by the mechanism had been approved by the Commission’s decision of 8 May 2001.
De britiske konkurrencemyndigheder har i den sammenhæng foretaget en tilbundsgående undersøgelse af den nævnte erhvervsdrivendes tilbagetrækning fra markedet.
According to the French authorities, an in-depth investigation was carried out by the British competition authorities when the above-mentioned operator withdrew from the market.
Det fremgår imidlertid ikke af undersøgelsens konklusioner, at konkurrenceforvridning var grunden til, at denne erhvervsdrivende trak sig ud af markedet.
No distortion of competition was found to be at the root of the operator’s withdrawal.
For øvrigt skulle nedgangen i nogle aktørers omsætning tilskrives den konstante skærpelse af konkurrencen fra luftfartselskaberne og deres lave priser, og ikke at andre redere har indsat nyere skibe på ruterne.
Moreover, the falling turnover of some operators was due to the steadily increasing competition from low-cost airlines and not to the commissioning of new vessels by other shipowners.
Med hensyn til den ene interesserede parts ønske om at få Kommissionen til at udvide sin undersøgelse til at omfatte anpartsordningen, erindrer de franske myndigheder om, at denne ordning blev erklæret forenelig med traktatens bestemmelser i beslutningen af 3. maj 1996.
As for the call by one of those interested parties for the Commission to extend the scope of its investigation to include the co-ownership shares scheme, the French authorities pointed out that that scheme had been declared compatible with the Treaty rules in the Commission’s decision of 3 May 1996.
Endelig skyldes den øgede kapacitet på kanalruterne ikke, at selskaberne har haft adgang til ordningen med fiskale økonomiske firmagrupper.
Lastly, in the French authorities’ opinion, the increase in cross-Channel capacity was not attributable to companies which had benefited under the tax EIG scheme.
Der skal i denne sammenhæng tages hensyn til de nytilkomne på de transporttjenester, som hidtil har været betjent af »gamle« selskaber.
Account should be taken instead of new entrants on the routes on which the incumbent operators had previously operated.
De franske myndigheder meddeler ligeledes, at Eurotunnel har fordoblet sin godstransportkapacitet i perioden 2000-2003, og at P&O har købt Stena-Lines anparter og moderniseret sin flåde.
The French authorities also pointed out that Eurotunnel had doubled its freight-handling capacity between 2000 et 2003 and that P&O had bought out Stena Line’s share of their joint venture and had modernised its fleet.
BEDØMMELSE AF STØTTEN
ASSESSMENT OF THE AID
Efter at have fuldført den formelle undersøgelsesprocedure i henhold til traktatens artikel 88, stk. 2, og på baggrund af de argumenter, der i den forbindelse er fremsat af de franske myndigheder og de interesserede parter, finder Kommissionen, at skatteordningen under den franske skattelovs artikel 39 CA udgør statsstøtte som omhandlet i traktatens artikel 87, stk. 1.
Following the initiation of the formal investigation procedure under Article 88(2) of the Treaty and bearing in mind the arguments put forward in that context by the French authorities and by interested parties, the Commission takes the view that the tax scheme provided for in Article 39 CA of the General Tax Code constitutes state aid within the meaning of Article 87(1) of the Treaty.
Tilstedeværelsen af en statsstøtte
Existence of state aid
Det hedder i traktatens artikel 87, stk. 1, at »... statsstøtte eller støtte, som ydes ved hjælp af statsmidler under enhver tænkelig form, og som fordrejer eller truer med at fordreje konkurrencevilkårene ved at begunstige visse virksomheder eller visse produktioner, [er] uforenelig med fællesmarkedet i det omfang, den påvirker samhandelen mellem medlemsstaterne«.
Pursuant to Article 87(1) of the Treaty, ‘any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the common market’.
For at en national foranstaltning skal udgøre en statsstøtte, skal følgende betingelser være opfyldt: 1) den pågældende foranstaltning skal give modtagerne en fordel, 2) denne begunstigelse skal være selektiv, og 3) den foreliggende foranstaltning skal fordreje eller true med at fordreje konkurrencen og kunne påvirke samhandelen mellem medlemsstaterne.
The classification of a national measure as state aid presupposes that the following cumulative conditions are met: (1) the measure confers an advantage through state resources; (2) the advantage is selective; and (3) the measure distorts or threatens to distort competition and is capable of affecting trade between Member States.
Nedenfor fremlægges begrundelsen for, at ordningen under den franske skattelovs artikel 39 CA som beskrevet ovenfor anses for at opfylde disse betingelser.
The reasons why it is considered that the scheme provided for in Article 39 CA of the General Tax Code, as described above, satisfies these cumulative conditions need to be explained.
Om tilstedeværelsen af en begunstigelse, der afholdes af offentlige midler
The existence of an advantage conferred through state resources
Skattelovens artikel 39 C, andet afsnit, og artikel CA vedrører afskrivningsregler for navnlig firmagruppers finansiering af lejede aktiver eller aktiver, der er stillet til rådighed.
The second paragraph of Article 39 C and Article 39 CA of the General Tax Code concern the depreciation rules applicable to the financing, notably by EIGs, of assets leased out or otherwise made available.
Ifølge de franske myndigheder er disse to bestemmelser indført for at bekæmpe misbrug af denne finansieringsform.
According to the French authorities, these two provisions were introduced with a view to combating abusive recourse to this method of financing.
De franske myndigheder og nogle af de interesserede parter gør gældende, at ordningen under skattelovens artikel 39 CA svarer til en tilbagevenden til almindelige retsregler for fradrag af afskrivninger, dvs. til bestemmelserne i nævnte lovs artikel 39, stk. 1, andet afsnit, og artikel 39 C, første afsnit, og derfor ikke udgør en statsstøtte.
The French authorities and a number of interested parties claim that the scheme provided for in Article 39 CA of the General Tax Code corresponds to a return to the ordinary law in relation to the deduction of depreciation, that is to say, to the provisions of the second paragraph of Article 39(1) and the first paragraph of Article 39 C of the said Code, and therefore does not constitute state aid.
Skattelovens artikel 39 C, andet afsnit, er en undtagelse fra bestemmelserne i disse artikler.
The second paragraph of Article 39 C of the General Tax Code constitutes, in their view, an exception to the provisions contained in those articles.
Ifølge fast retspraksis skal der i medfør af traktatens artikel 87, stk. 1, alene tages hensyn til, om en statslig foranstaltning inden for rammerne af en juridisk ordning begunstiger »bestemte virksomheder eller produktioner« i forhold til andre, som i henseende til det formål, den pågældende ordning sigter mod at opfylde, befinder sig i en faktisk og juridisk sammenlignelig situation.
According to settled case law, the application of Article 87(1) of the Treaty only requires it to be determined whether under a particular statutory scheme a state measure is such as to favour ‘certain undertakings or the production of certain goods’ over others which are in a legal and factual situation that is comparable in the light of the objective pursued by that scheme.
For at fastslå, om noget udgør en begunstigelse som omhandlet i retspraksis vedrørende begrebet statsstøtte, er det afgørende at fastslå den gældende referenceregel eller almindelige ordning inden for rammerne af et bestemt juridisk regelgrundlag, som denne begunstigelse skal holdes op imod.
Consequently, in order to identify what constitutes an advantage as contemplated in the case law on state aid, it is imperative to determine the reference point or the common system applicable, under a particular statutory scheme, against which that advantage is to be compared.
På det område har Domstolen for øvrigt bestemt, at det bliver stedse vigtigere at fastlægge en referenceramme i forbindelse med skatteforanstaltninger, fordi selve tilstedeværelsen af en begunstigelse kun kan vurderes i forhold til en såkaldt normal beskatning, dvs. den gældende beskatningsform i det geografiske referenceområde.
In this respect, the Court of Justice has ruled, moreover, that the determination of the reference framework is of particular importance in the case of tax measures since the very existence of an advantage may be established only when compared with ‘normal’ taxation, i.e. the rate of taxation in force in the geographical area constituting the reference framework.
For at få fastlagt denne referenceregel inden for rammene af ordningen for afskrivning af lejede aktiver eller aktiver stillet til rådighed må der imidlertid alene tages hensyn til bestemmelser, der vedrører interessentskabers, såsom firmagruppers, finansiering af sådanne aktiver.
In the present case, in order to determine the reference point under the scheme of depreciation of assets leased out or otherwise made available, account need be taken only of the provisions on the financing of such assets by partnerships such as EIGs.
Sker det ikke, vil den faktuelle og juridiske situation, der danner grundlag for fastlæggelsen af begunstigelsen, ikke være sammenlignelig, hverken med hensyn til medlemmerne af firmagruppen eller brugerne af aktiverne.
Otherwise, the factual and legal situations taken into consideration for the purpose of determining the advantage would not be comparable, either from the point of view of the members of the EIG or from that of the users of the assets in question.
Referencerammen for det foreliggende tilfælde vedrørende fastlæggelse af den fradragsberettigede afskrivning er således den principielle begrænsning af denne afskrivning for aktiver finansieret af firmagrupper som omfattet af skattelovens artikel 39 C, andet afsnit.
Hence the reference point applicable in the present case for determining the deductible depreciation is the limitation in principle of such depreciation to assets financed by EIGs, as provided for in the second paragraph of Article 39 C of the General Tax Code.
Det kan ikke være skattelovens artikel 39 C, første afsnit, der finder anvendelse, da denne bestemmelse ikke gælder for firmagruppers finansieringstransaktioner, dvs. for strukturer, der omfatter flere juridiske enheder, generelt finansieringsinstitutter, som fordeler risiciene ved transaktionen mellem sig, til forskel fra en finansieringstransaktion, der gennemføres af et enkeltstående finansieringsinstitut, som bærer alle risici ved transaktionen.
The criterion cannot be the first paragraph of Article 39 C of the General Tax Code inasmuch as that provision is not applicable to financing operations by EIGs, that is to say, by structures grouping together several legal entities — as a rule financial institutions — which thus share between them the risks inherent in an operation, as opposed to a financing operation carried out by a single financial institution bearing on its own the risks involved.
I denne sammenhæng skal det ligeledes nævnes, at en finansieringstransaktion, der foretages af en sådan skattemæssigt gennemskuelig struktur, muliggør skatteoptimering til forskel fra finansieringsformer, der ikke omfatter en firmagruppe, idet en firmagruppes resultater i de første aktivitetsår fratrækkes de skattepligtige fortjenester, som medlemmerne af firmagruppen oppebærer gennem deres løbende aktiviteter.
It should be pointed out further in this connection that, unlike financing methods which do not entail recourse to an EIG, a financing operation using as an intermediary such a tax-transparent structure makes it possible to achieve tax optimisation, any losses posted by an EIG during the first few years of its activity being deductible from the taxable profits earned by its members from their current activities.
Med hensyn til skattefordelen som omhandlet i skattelovens artikel 39 CA skal det konstateres, at kun de medlemmer af firmagruppen, der finansierer løsøre med en afskrivningsperiode på mindst otte år, har adgang til skattefordelene i skattelovens artikel 39 CA, dvs. 1) en undtagelse fra det principielle loft over den fradragsberettigede afskrivning, 2) forhøjelsen på et point af afskrivningskoefficienten og 3) den eventuelle fritagelse for beskatning af fortjenesten ved salg.
It should be pointed out that only members of EIGs which finance movable assets the depreciation period of which is at least eight years qualify for the tax advantages resulting from the application of Article 39 CA of the General Tax Code, namely, (1) exemption from the ceiling in principle on deductible depreciation, (2) the one-point increase in the depreciation coefficient, and (3) possible exemption from transfer capital gains tax.
Med hensyn til ophævelsen af loftet over den fradragsberettigede afskrivning under skattelovens artikel 39 CA skal det understreges, at det enkelte medlem af firmagruppen i løbet af aktivets værdinedskrivningsperiode, hvor firmagruppen har et negativt resultat, kan fratrække firmagruppens underskud i sit eget skattepligtige overskud i forhold til sin andel i firmagruppen.
As regards, firstly, the removal of the ceiling on deductible depreciation pursuant to Article 39 CA of the General Tax Code, it should be noted that each member of an EIG is able, during the period of depreciation of the asset when the EIG is posting a loss, to deduct the EIG’s losses, in proportion to its rights, from its own taxable profits.
I denne sammenhæng tages der ikke hensyn til afskrivningsloftet i skattelovens artikel 39 C, andet afsnit.
No account is taken, in this context, of the ceiling on depreciation laid down in the second paragraph of Article 39 C of the General Tax Code.
Anvendes undtagelsen i skattelovens artikel 39 CA i underskudsperioden, kan hvert medlem af firmagruppen følgelig få reduceret det grundlag, som under almindelige omstændigheder ville skulle beskattes i medfør af skattelovens artikel 39 C, andet afsnit.
Consequently, the application of the exception provided for in Article 39 CA of the General Tax Code makes possible, during the loss-making period, a reduction, by each of the EIG’s members, of the base which would normally be taxable under the second paragraph of Article 39 C of the General Tax Code.
Afskrivningsbeløbet er ikke begrænset til lejebeløbet med fradrag af andre udgifter til det udlejede aktiv, og det kan derfor hæves i de første underskudsgivende regnskabsår.
The fact that the amount of the depreciation is not limited to the amount of the leasing charges collected, less any other charges relating to the leased asset, makes it possible to increase the amount of the depreciation during the first few loss-making financial years.
Dette underskud kan i henhold til skattelovens artikel 39 CA kun fratrækkes med en fjerdedel af firmagruppens medlemmers skattepligtige fortjeneste hidrørende fra deres aktiviteter, hvoraf der skal betales almindelig selskabsskat; dette kan ganske vist begrænse denne fordel, men det betyder ikke, at den ikke findes.
The fact that, pursuant to Article 39 CA of the General Tax Code, such losses are only deductible to the tune of one quarter of the profits taxable at the normal rate of corporation tax which each member of the EIG earns from the rest of its activities may limit that advantage, but it cannot call into question its existence.
De franske myndigheder gør i denne sammenhæng gældende, at de skattemæssige besparelser, der således opnås i de første år af finansieringstransaktionen, udlignes af den forhøjede skat, der skal erlægges, når firmagruppen begynder at give overskud, idet den skyldige leje overstiger afskrivningsbeløbene.
The French authorities maintain in this respect that the tax savings thus obtained during the first few years of the financing operation are neutralised by the additional tax payable once the EIG starts to make a profit, the leasing charges payable being greater than the annual depreciation expense.
Kommissionen mener imidlertid, at fordelen opstår på grund af den udskudte betaling af skatten og svarer til summen af de tilbagediskonterede skattebeløb, der er indbetalt i den samlede afskrivningsperiode under hensyntagen til den anvendte rentesats.
The Commission considers, however, that the advantage gained lies in the delayed payment of tax and corresponds to the balance of the discounted values of the taxes paid throughout the depreciation period taking into account the interest rates applied.
Denne analyse bekræftes for øvrigt i Senatets rapport nr. 413, idet det her hedder, at »de skattebesparelser, som medlemmerne således opnår i de første driftsår, udlignes af den efterfølgende ekstraskat, når finansieringsstrukturen realiserer et overskud«.
Senate Report No 413 confirms this analysis when it states that ‘[t]he tax savings thus obtained by the members during the first few years of operation are offset by the additional tax payable thereafter when the financing structure earns profits’.
Denne tidsmæssige forskydning gør det imidlertid ifølge rapporten muligt at opnå en likviditetsforbedring, der svarer til forskellen mellem de tilbagediskonterede værdier af skattebesparelserne fra de første regnskabsår og ekstraskatten fra de sidste regnskabsår.
However, this time-lag makes it possible, so the report says, to achieve an increase in cash flow equal to the difference between the discounted values of the tax savings for the first few years and the additional tax contributions in subsequent years.
Kommissionen anfører ligeledes, at det fremgår af skatteinstruks nr. 120 af 17. juni 1999, at den skattefordel, der opnås med anvendelsen af skattelovens artikel 39 CA, gør det muligt at opnå skattebesparelser.
The Commission would also point out that it is stated in Tax Instruction No 120 of 17 June 1999 that the tax advantage resulting from the application of Article 39 CA of the General Tax Code makes it possible to achieve tax savings.
Det kan derfor konstateres, at ordningen under skattelovens artikel 39 CA sigter mod at gøre det muligt for medlemmerne af en firmagruppe at få adgang til en fordel i form af en skattehenstand.
It would appear, therefore, that the scheme introduced by Article 39 CA of the General Tax Code seeks to enable the members of an EIG to enjoy an advantage in the form of a tax deferment.
Argumentet om, at de brugere, der ikke giver firmagruppen deres accept i henhold til skattelovens artikel 39 CA, har adgang til andre finansieringsformer for at undgå loftet over fradragsberettigede afskrivninger under skattelovens artikel 39 C, andet afsnit, og derfor ikke er ringere stillet end dem, hvis firmagruppe er godkendt, kan derfor ikke tages til følge.
No support can be given to the argument that users for whom an EIG does not receive approval pursuant to Article 39 CA of the General Tax Code have recourse to other methods of financing in order to circumvent the tax-deductible depreciation ceiling provided for in the second paragraph of Article 39 C of the Code and are therefore not placed at a disadvantage compared with those for whom the EIG does receive approval.
Det skal for det første erindres, at Kommissionen i henseende til en støtteordning kan begrænse sig til at undersøge den foreliggende ordnings generelle karakteristika og ikke er pligtig at undersøge hvert enkelt tilfælde, hvor den er blevet anvendt.
It should be pointed out first of all that, in the case of an aid scheme, the Commission may confine itself to examining the general characteristics of the scheme in question without being required to examine each particular case in which it applies.
For det andet ville et sådant argument betyde, at der skulle tages hensyn til hver enkelt situation, både faktuelt og juridisk, og endog til hypotetiske situationer.
Secondly, such an argument means having to take into account individual situations which are factually and legally distinct and, what is more, hypothetical.
Endelig kan det ikke udelukkes, at brugere, der ikke er omfattet af bestemmelserne i skattelovens artikel 39 CA, ikke kan få adgang til alternative finansieringer.
Lastly, it cannot be ruled out that users who cannot benefit from the provisions of Article 39 CA of the General Tax Code may be unable to have recourse to an alternative method of financing.
Det kan f.eks. være tilfældet, hvis en bankinstitution af hensyn til den pågældende virksomheds finansielle situation beslutter ikke at påtage sig alle risici ved den pågældende finansieringstransaktion (leasing), eller hvis andre finansieringsformer af hensyn til balancestrukturen eller brugernes finansieringskapacitet viser sig at være umulige (direkte investeringer med anvendelse af lån eller egne midler).
This might be the case where a bank decided, in the light of the financial situation of the undertaking concerned, not to assume alone the risks inherent in the financing operation (leasing in its own right) or where, for reasons to do with the user’s balance sheet structure or financing capacity, other financing methods proved impossible (direct investment with recourse to debt or equity).