natgillin/translations-raw huggingface dataset:
Den del af skattebegunstigelsen, som medlemmerne af firmagruppen beholder, kan desuden sammenlignes med et afkast, hvis omfang bestemmes af markedsvilkårene og en klassisk handelsforhandling.
Moreover, the determination of the exact share of the advantage retained by the investors belonging to the EIG was in the nature of an exercise in remuneration the amount of which was a function of market conditions and the outcome of a classic commercial negotiation.
Og endelig med hensyn til skatteordningens af Kommissionen påståede selektive karakter gør de franske myndigheder flere argumenter gældende.
In answer to the Commission’s allegation of selectivity of the tax scheme at issue, the French authorities put forward several arguments.
For det første at den nævnte ordning er en generel foranstaltning for både industrisektoren og transportsektoren.
First of all, they contended, the scheme was a general measure potentially applicable both to the industrial sector and to the transport sector.
Som eksempel nævner de franske myndigheder maskinel til forarbejdning af papirmasse, olielastrum, trykpresser og køleenheder, som alle er industriaktiver, der kan afskrives degressivt over en periode på mindst otte år.
Examples of its application were: pulping machinery, hydrocarbon storage tanks, printing presses and refrigerating units, all of which were industrial assets which could be depreciated according to the declining balance method over a period of at least eight years.
Desuden anfører de franske myndigheder, at visse transportmidler ikke er omfattet af ordningen, f.eks. lastbiler og busser, på grund af disses kortere afskrivningsperiode.
The French authorities pointed out, moreover, that certain means of transport, such as lorries and buses, were excluded from the measure’s scope owing to their shorter depreciation period.
Den foreliggende afskrivningsperiode gælder således for alle aktiver, hvor investeringens først forrentes efter en relativt lang periode.
The depreciation period in question applied, therefore, to all assets whose return on investment required a fairly long time.
For det andet at ordningen er koncentreret om transportmateriel, hvilket skyldes forhold, som de franske myndigheder ikke har nogen indflydelse på, nemlig dels udviklingen i industrivirksomhedernes finansielle situation, dels investorernes stigende interesse for transportmateriel.
Secondly, the concentration of the benefit of the scheme at issue on transport equipment was due, in reality, to matters outside the French public authorities’ control, namely, changes in industrial companies’ financial circumstances and the attractiveness of transport equipment to investors.
Dette område omfatter aktiver, som ifølge de franske myndigheder er meget tiltrækkende i investorernes øjne, idet disse for at begrænse deres risici vælger let omsættelige aktiver for det tilfælde, at brugeren kommer ud for vanskeligheder.
Such equipment comprised assets highly attractive in the eyes of investors who, in order to limit their risks, opted for assets which were easily negotiable should the operator encounter difficulties.
For det tredje at den foreliggende ordning ikke favoriserer franske virksomheder, da nationalitet ikke er en relevant faktor for at blive medlem af en firmagruppe.
Thirdly, the scheme at issue did not favour French companies in so far as nationality was not a factor in becoming a member of an EIG.
En udenlandsk investor og navnlig et finansieringsinstitut har således angiveligt adgang til den nævnte ordning og den deraf følgende likviditetsforbedring uanset dennes skattemæssige bopæl.
A foreign investor, in particular a financial institution, could thus benefit from the scheme and from the resulting increased cash flow irrespective of its tax domicile.
Hvis man antager, at ordningen under skattelovens artikel 39 CA er en undtagelse fra de almindelige retsprincipper, skulle denne have et ubegrænset anvendelsesområde, ubegrænset anvendelsestid og være baseret på objektive, horisontale kriterier for bekæmpelse af skatteunddragelser.
At all events, even supposing that the scheme provided for in Article 39 CA of the General Tax Code were a departure from the ordinary law, it was of unlimited scope and duration and was based on objective, horizontal tax avoidance combating criteria.
Den ville dermed ikke kunne betegnes som statsstøtte i lighed med den skatteordning, der er genstand for Kommissionens beslutning 96/369/EF af 13. marts 1996 om afskrivningsfordele for tyske selskaber.
Just like the aid scheme in Commission Decision 96/369/EC of 13 March 1996 concerning fiscal aid given to German airlines in the form of a depreciation facility, it could not, therefore, be classified as state aid.
I henseende til skattefritagelsen for fortjenesten ved salg anfører de franske myndigheder, at de to tredjedele af den skattebegunstigelse, som firmagruppens medlemmer herved opnår, også skal tilbageføres til slutbrugeren af aktivet.
With regard to the exemption from capital gains tax on the transfer of title in an asset, the French authorities stated that the advantage which the members of an EIG derived from such exemption also had to be passed on to the tune of at least two thirds to the user of the asset.
De gør gældende, at denne skattefritagelse, der er underlagt forskellige betingelser, er berettiget på grund af det franske skattesystems karakter eller opbygning.
They maintained that this exemption, which was conditional, was justified by the nature and overall structure of the French tax system.
Den skulle være nødvendig i tilfælde af salg før kontraktens udløb for at sikre, at skattebegunstigelse ved fradraget af afskrivningen fortsat består på de betingelser, der er fastsat i de almindelige retsregler.
It was necessary, in the event of an early transfer of title, in order to ensure the maintenance of the tax advantage resulting from the deduction of the depreciation under conditions of ordinary law.
Endvidere fremfører de franske myndigheder, at denne fritagelse fra 1. januar 2007 er i overensstemmelse med de almindelige retsregler.
The French authorities pointed out, moreover, that the exemption would be included in the ordinary law as from 1 January 2007.
Fra denne dato vil fortjeneste ved salg af værdipapirer, der repræsenterer kapitalandele, som den pågældende har ejet i mere end to år, være skattefritaget, dog med undtagelse af en andel af udgifter og omkostninger svarende til 5 % af nettoresultatet af den fortjeneste ved salget, der er anvendt ved fastlæggelsen af det skattepligtige resultat.
From that date onwards, any capital gains on the transfer of equity interests held for more than two years would be exempted, apart from a share of the costs and charges equal to 5 % of the net total of the transfer capital gains taken into account in determining the taxable amount.
I lyset af datoen for indgåelse af kontrakterne om tilrådighedsstillelse af aktiverne mellem firmagrupperne og brugerne vil den dato efter hvilken det er muligt at sælge aktiverne før kontraktens udløb, ligge efter 1. januar 2007, da dette salg kun kan finde sted, når to tredjedele af de pågældende kontrakter er gennemført.
In view of the date of conclusion of the contracts for the making available of assets between EIGs and users, the date on which the early transfer of title in those assets would be possible would be after 1 January 2007 inasmuch as such transfer could not take place until after the contracts had been two-thirds implemented.
Medlemmerne af firmagruppen vil således få adgang til denne skattefritagelse i medfør af de almindelige retsregler.
EIG members would benefit, therefore, from the exemption under the ordinary law.
De franske myndigheder gør også gældende, at fritagelsen for betaling af skat af fortjenesten ved salget ikke sker automatisk.
The French authorities pointed out that the exemption from transfer capital gains tax was not automatic.
En af betingelserne for denne fritagelse er ifølge myndighederne, at den faktiske bruger af aktivet skal påvise, at han på grund af dens pris ikke er i stand til at købe den uden at skabe ubalance i sin økonomi.
One of the conditions for such exemption was that the actual user of the asset had to show that, in view of the asset’s cost, he was unable to purchase it directly without endangering his financial equilibrium.
Ifølge en rapport af 25. marts 1998, udarbejdet af ordføreren for Nationalforsamlingens finansudvalg, skal denne betingelse navnlig ses i lyset af udsigten til indførelsen af alternativer til skattefradraget for tegning af skibsanparter, som blev ophævet med finansloven for 1998 (i det efterfølgende betegnet skibsanpartsordningen).
According to the report of 25 March 1998 by the rapporteur of the National Assembly’s Finance Committee, that condition was to be viewed in the context of the implementation of alternatives to the tax deduction for subscription of co-ownership shares in ships (quirats) (hereinafter called ‘the co-ownership shares scheme’), which was abolished by the 1998 Finance Act.
For så vidt angår skatteordningens forenelighed med det fælles marked, anfører de franske myndigheder, at hvis ordningen udgør statsstøtte, er den i overensstemmelse med traktatens artikel 87, stk. 3, fordi den fremmer udviklingen af visse aktiviteter uden samtidig at ændre samhandelsvilkårene i et omfang, der strider med den fælles interesse.
With regard to the compatibility of the tax scheme at issue with the common market, the French authorities maintained that, even if the scheme were to constitute state aid, it was in keeping with Article 87(3) of the Treaty as it facilitated the development of certain activities without adversely affecting trading conditions to an extent contrary to the common interest.
Ordningen under skattelovens artikel 39 CA skulle således ikke begunstige nationale erhvervsdrivende til skade for erhvervsdrivende fra andre medlemsstater og skulle ikke være mere fordelagtig end ordninger i andre medlemsstater.
Article 39 CA of the General Tax Code did not place domestic economic operators at an advantage over operators from other Member States and was no more advantageous than schemes in force in other Member States.
De henviser i den sammenhæng til den særlige situation for søtransporten, idet det især er erhvervsdrivende inden for denne sektor, der benytter sig af den foreliggende ordning.
The French authorities drew attention to the specific situation of maritime transport services, the operators of which were the main users of the scheme at issue.
De konstaterer i den sammenhæng, at ordningen har samme følger som skibsanpartsordningen — en ordning for finansiering af skibe, der er registreret i Frankrig — som er anmeldt til og godkendt af Kommissionen på grundlag af traktatens artikel 87, stk. 3.
They pointed out that the scheme was a measure having an effect equivalent to the co-ownership shares scheme — a scheme for financing vessels registered in France — which had previously been notified to and approved by the Commission under Article 87(3) of the Treaty.
Skibsanpartsordningen blev ophævet i 1998 på grund af dens overordentlig store budgetmæssige omkostninger.
The co-ownership shares scheme had, they said, been abolished in 1998 owing to its excessive budgetary cost.
Den lovgivende myndighed besluttede at indføre leasingordningen i en situation, hvor antallet af fransk indregistrerede handelsskibe faldt, og der var et ønske om at sænke skatteudgifterne.
They pointed out that it was against a background both of stagnating numbers of commercial vessels registered in France and of the desire to reduce tax expenditure that the legislature had decided to adapt the tax-oriented leasing arrangements.
Ikrafttrædelsen af skattelovens artikel 39 CA har ifølge de franske myndigheder ikke medført en vækst i Frankrigs maritime sektor, men en konsolidering og foryngelse af flåden under fransk flag.
The entry into force of Article 39 CA of the General Tax Code had led, not to an expansion of the French shipping sector, but to a consolidation and rejuvenation of the fleet under the French flag.
Derimod øgedes de øvrige medlemsstaters flåder, både i antal og tonnage.
During the same period, other Member States’ fleets had grown in terms both of numbers of units and of tonnage.
Ordningen har derfor ikke skadet udviklingen af de øvrige medlemsstaters maritime sektor.
The scheme’s entry into force had therefore not affected the development of other Member States’ shipping sectors.
Ordningen under skattelovens artikel 39 CA er desuden i overensstemmelse med EF-retningslinjerne for statsstøtte til søtransportsektoren (i det efterfølgende benævnt retningslinjerne fra 1997) og Kommissionens meddelelse C (2004) 43 — EU-retningslinjerne for statsstøtte til søtransportsektoren (i det efterfølgende benævnt retningslinjerne fra 2004).
In addition, the scheme provided for in Article 39 CA of the General Tax Code fitted in perfectly with the Community guidelines on State aid to maritime transport (hereinafter called ‘the 1997 Community guidelines’) and with Commission communication C(2004) 43 — Community guidelines on State aid to maritime transport (hereinafter called ‘the 2004 Community guidelines’).
Den bidrager navnlig til at styrke konkurrenceevnen for EU's flåder på verdensmarkedet for søtransport, sikre beskæftigelsen i EU både til havs og til lands, bevare og forbedre EU's maritime knowhow og viden på området og udvikle de maritime kvalifikationer (pkt. 2.2 i de nævnte retningslinjer).
In particular, it helped to enhance the competitiveness of the Community fleets in the world market for maritime transport, to safeguard Community employment both on board and on shore, to maintain maritime know-how in the Community and to develop maritime skills (point 2.2. of the above-mentioned Community guidelines).
Endvidere forbedrer den sikkerheden og miljøbeskyttelsen gennem fornyelsen af flåden.
Furthermore, it made an effective contribution to improving safety and protecting the environment by enabling the renewal of the fleet.
For så vidt angår især beskæftigelsen af besætningsmedlemmer og bevarelsen af arbejdspladser af høj kvalitet på landjorden erindrer de franske myndigheder om, at en af forudsætningerne for at få en godkendelse er, at der på EU's område findes et strategisk beslutningscenter vedrørende forvaltning af maritime aktiviteter og af skibe.
As regards, more particularly, the safeguarding of the employment of seafarers and of high-quality jobs on shore, the French authorities pointed out that the quid pro quos required for purposes of the grant of approval included the need to possess, in the territory of the Union, a strategic decision-making centre for managing maritime activities and ships.
Både arbejdspladser i forbindelse med den direkte forvaltning af søtransport og med dertil knyttede aktiviteter som forsikring, mæglervirksomhed og finansiering vil således indirekte få fordel af den foreliggende skatteordning.
Not only jobs related to the direct management of maritime transport, but also those related to ancillary activities such as insurance, brokerage and finance thus benefited indirectly from the tax scheme at issue.
De gør dog opmærksom på, at der hverken i fællesskabsretningslinjerne fra 1997 eller fra 2004 er sat en direkte forbindelse mellem den støtte, der er nødvendig for at bevare og udvikle søtransporten, og antallet af nye job.
The French authorities pointed out, however, that neither the 1997 Community guidelines nor those of 2004 established a strict relationship between the aid needed to maintain and develop maritime transport and the level of employment created.
Det fremgår desuden af retningslinjerne fra 2004, at »på nuværende tidspunkt er der ingen beviser for, at ordningerne fordrejer konkurrencen inden for samhandelen mellem medlemsstaterne på en måde, der strider mod den fælles interesse«, og at »det er blevet påvist, at sådanne foranstaltninger sikrer arbejdspladser af høj kvalitet […]« (punkt 3.1).
It was stated, moreover, in the 2004 Community guidelines (point 3.1) that ‘at this stage, there is no evidence of schemes distorting competition in trade between Member States to an extent contrary to the common interest’ and that ‘such measures have been shown to safeguard high quality employment …’.
Og endelig med hensyn til anvendelsen af princippet om berettiget forventning henviser de franske myndigheder til Kommissionens beslutning 2002/15/EF af 8. maj 2001 om Frankrigs statsstøtte til selskabet »Bretagne Angleterre Irlande« (»BAI« eller »Brittany Ferries«), hvor den gennemgår den foreliggende ordning.
Lastly, as regards the application in the present case of the principle of legitimate expectation, the French authorities referred to Commission Decision 2002/15/EC of 8 May 2001 concerning State aid implemented by France in favour of the Bretagne Angleterre Irlande company (hereinafter called ‘BAI’ or ‘Brittany Ferries’), in which the scheme at issue was examined.
Under disse omstændigheder har Kommissionens tavshed ifølge de franske myndigheder skabt en berettiget forventning om overensstemmelse mellem den franske skattelovs artikel 39 og det fælles marked, hvorfor der ikke kan fremsættes krav om tilbagebetaling af støtten fra de pågældende virksomheder.
In these circumstances, the Commission’s silence had — so the French authorities maintained — created a legitimate expectation in the compatibility of Article 39 CA of the General Tax Code with the common market, and this precluded any request for recovery from the undertakings concerned.
V. BEMÆRKNINGER FRA INTERESSEREDE PARTER
V. COMMENTS FROM INTERESTED THIRD PARTIES
Seksten interesserede parter har fremsendt deres bemærkninger til Kommissionen i medfør af traktatens artikel 88, stk. 2, inden for den fastsatte frist.
Sixteen interested parties sent their comments to the Commission pursuant to Article 88(2) of the Treaty within the time limit allowed.
Listen over de interesserede parter er vedlagt nærværende beslutning som bilag.
A list of these interested parties is attached to this Decision.
I henseende til for det første spørgsmålet om arten af den foreliggende ordning er hovedparten af de interesserede parter uenige med Kommissionen.
As regards, firstly, the question whether the scheme at issue could be classified as aid, most of the interested parties were opposed to the Commission’s position on this score.
Ifølge Caisse Nationale des Caisses d'Epargne et de Prévoyance (CNCE), Calyon Corporate and Investement Bank (i det efterfølgende betegnet Calyon) og BNP Paribas (i det efterfølgende betegnet BNP) udgør ordningen under den franske skattelovs artikel 39 CA ikke en statsstøtte, men er derimod en ordning, der gør det muligt at føre tilsyn med anvendelsen af de almindelige retsregler på afskrivningen af visse aktiver.
Thus, according to, among others, Caisse Nationale des Caisses d’Epargne et de Prévoyance (hereinafter called ‘CNCE’), Calyon Corporate and Investment Bank (hereinafter called ‘Calyon’) and BNP Paribas (hereinafter called ‘BNP’), the arrangements provided for in Article 39 CA of the General Tax Code did not constitute state aid but created a means of monitoring the application of the ordinary law as it related to the depreciation of certain assets.
Skattelovens artikel 39 C, andet afsnit, i kombination med 39 CA sigter således mod at bekæmpe tab af skatteindtægter, hvilket underbygges af det parlamentariske forberedelsesarbejde, der gik forud for vedtagelsen af lov nr. 98-546 (rapport fra finansudvalget til Nationalforsamlingen af 25. marts 1998).
The combination of the second paragraph of Article 39 C and Article 39 CA of the General Tax Code was aimed at combating excessive tax revenue losses, as witnessed the parliamentary work prior to the adoption of Law No 98-546 (report by the Finance Committee to the National Assembly of 25 March 1998).
Société Générale (SG), BNP og Brittany Ferries gør gældende, at der ikke med skattelovens artikel 39 CA indføres et skattemæssigt rum, der strider mod de almindelige retsregler, men at den derimod er en tilbagevenden til de almindelige retsregler for afskrivninger.
Société Générale (hereinafter called ‘SG’), BNP and Brittany Ferries argued, for their part, that Article 39 CA of the General Tax Code did not provide for any ring-fencing derogating from the ordinary law, but instead represented a return to the ordinary law on depreciation.
Det drejer sig om en generel ordning.
The scheme was thus a general one.
Ifølge SG skal den økonomiske fordel, der opstår på grund af skattehenstanden i medfør af skattelovens artikel 39 CA, sammenlignes med de almindelige afskrivningsregler og ikke den restriktive ordning under skattelovens artikel 39 C, andet afsnit.
According to SG, the economic advantage resulting from the tax deferment under Article 39 CA of the General Tax Code had to be compared to the ordinary law on depreciation and not to the derogatory restrictive regime provided for in the second paragraph of Article 39 C of the General Tax Code.
Den foreliggende ordning er desuden åben for alle erhvervslivets aktører, som opererer på fransk område, og for øvrigt er skattelovens artikel 39 CA ikke rettet mod et bestemt aktiv eller en bestemt økonomisk sektor.
Moreover, the scheme at issue was open to all economic operators in France, and Article 39 CA of the General Tax Code referred to no asset or economic sector in particular.
Begunstigelser i medfør af denne artikel er således ikke forbeholdt hverken den franske handelsflåde eller franske pengeinstitutter.
The granting of the advantages resulting from the application of that article was thus reserved neither for the French commercial sea fleet nor for French financial institutions.
Firmagruppens medlemmers identitet er for øvrigt heller ikke afgørende for indrømmelsen af en godkendelse, og den foreliggende ordning indeholder ingen restriktioner med hensyn til firmagruppens medlemmer, der bidrager med deres skattemæssige kapacitet.
The identity of the members of an EIG was not, it was contended, a criterion for the grant of approval and the scheme at issue contained no restriction as to an EIG’s members, who were a source of revenue raising.
Ifølge disse interesserede parter kan man derfor ikke med rimelighed mene, at bestemmelserne i skattelovens artikel 39 C og 39 CA til sammen giver medlemmerne af firmagruppen en selektiv, skattemæssig begunstigelse.
According to these interested parties it could not therefore reasonably be supposed that the combined provisions of Articles 39 C and 39 CA of the General Tax Code conferred a selective tax advantage on the members of EIGs.
For øvrigt indrømmes godkendelser under skattelovens artikel CA ikke skønsmæssigt.
The approval provided for in Article 39 CA of the General Tax Code was not, it was further contended, granted in a discretionary manner.
Ifølge Gaz de France og BNP kan ministeriets godkendelse tværtimod kun indrømmes, hvis nogle objektive, ikke-diskriminerende betingelser er opfyldt.
On the contrary, argued Gaz de France and BNP, the grant of ministerial approval was subject to objective, non-discriminatory conditions.
BNP erindrer i den sammenhæng om, at det i henhold til Domstolens praksis påhviler Kommissionen at påvise, at erhvervslivets aktører behandles skønsmæssigt inden for rammerne af individuelle foranstaltninger. At myndighederne har en skønsmargen kan alene føre til den konklusion, at en foranstaltning er selektiv, hvis det drejer sig om en individuel foranstaltning og ikke den generelle ordning, som denne foranstaltning er baseret på.
BNP pointed out in this connection that, according to the case law of the Court of Justice, it was for the Commission to demonstrate the discretionary character of the treatment of economic operators in the case of individual measures, inasmuch as the existence of a margin of discretion granted to the authorities could lead to a finding of the selectiveness of a measure only where what was involved was an individual measure and not the general scheme on which that measure was based.
Det skal understreges, at skattemyndighederne ikke kan indføre betingelser, som ikke er omfattet af loven.
It pointed out further that the tax authorities could not impose conditions which were not provided for by law.