natgillin/translations-raw huggingface dataset:
Selv hvis disse brugere havde adgang til en anden finansieringsform, og afskrivningsloftet derved blev ophævet, ville man under alle omstændigheder alligevel være tvunget til at opgive den oprindelige, mere fordelagtige løsning til fordel for et andet valg, som nødvendigvis ville være mindre gunstigt, og at de ikke ville være omfattet af den specifikke beskatning for leasing gennem firmagrupper (takket være den af skattelovens artikel 39 CA omfattede tilbageførsel).
At all events, even if such users were actually able to have recourse to an alternative financing method and thereby circumvented their depreciation ceiling, the fact remains that the most advantageous solution initially chosen would have to be abandoned in favour of a necessarily less favourable second choice and that they would not benefit from the tax treatment specific to leasing out by an EIG (in the form of the obligation laid down in Article 39 CA of the General Tax Code to pass on part of the tax advantage to the user).
Ud over ophævelsen af loftet over det fradragsberettigede afskrivningsbeløb bliver den degressive afskrivningskoefficient hævet med et point for firmagruppens medlemmer, og hvis brugeren af aktivet køber dette før kontraktens udløb, skal medlemmerne ikke beskattes af fortjenesten derved.
Besides the removal of the ceiling on the amount of deductible depreciation, the members of an EIG benefit from a one-point increase in the declining depreciation coefficient and, in the event of early transfer of title in the asset to the user and provided certain conditions are met, from exemption from capital gains tax.
Denne hævede koefficient og den eventuelle skattefritagelse for fortjenesten ved salget er fordele, som medlemmerne af firmagruppen har ret til i medfør af skattelovens artikel 39 CA, men som de ikke ville have ret til under referenceskatterammen, dvs. samme lovs artikel 39 C, andet afsnit.
The increased coefficient and the possible exemption from transfer capital gains tax are advantages from which the members of an EIG benefit under Article 39 CA of the General Tax Code, but from which they would not benefit under the reference tax framework, namely the second paragraph of Article 39 C of the Code.
Anvendelsen af skattelovens artikel 39 CA i henseende til de to fordele kan dog under ingen omstændigheder betragtes som en tilbagevenden til almindelige retsregler, således som de franske myndigheder påstår, idet nævnte lovs artikel 39 C ikke omfatter sådanne skattebegunstigelser.
At all events, the application of Article 39 CA of the General Tax Code as far as these two advantages are concerned cannot constitute a return to the ordinary law on depreciation, as claimed by the French authorities, since the first paragraph of Article 39 C of the Code makes no provision whatsoever for such tax advantages.
Med hensyn til argumentet om, at skattefritagelsen for fortjenesten ved salget fra 2007 indgår i de almindelige retsregler, skal det konstateres, at argumentet under alle omstændigheder er irrelevant, da tilstedeværelsen af denne fordel skal bedømmes i forhold til de gældende juridiske rammer og ikke en fremtidig juridisk situation.
In these circumstances, the argument to the effect that, from 2007, the exemption from transfer capital gains tax will come under the ordinary law is irrelevant inasmuch as the existence of that advantage must be assessed in the light of the legal framework in force and not in that of a future legal situation.
Parterne påstår for øvrigt ikke, at en ændring af gældende retsrammer ville ophæve en skattefordel, der er indrømmet på et tidligere tidspunkt.
Nor is it claimed by the parties that an amendment of the applicable legal framework would make the advantage granted earlier disappear.
Med hensyn til om de fordele, der følger af anvendelsen af den foreliggende ordning, hidrører fra staten, skal der erindres om, at begrebet støtte er videre end begrebet tilskud, fordi det ikke blot omfatter positive ydelser såsom selve tilskuddet, men også foranstaltninger, som i forskellige former mindsker de udgifter, der normalt skal afholdes over en virksomheds budget, og som uden at være tilskud i ordets egentlige betydning er af samme art og har samme virkning.
With regard to the state origin of the advantages resulting from the application of the scheme at issue, it will be recalled that the concept of aid is more general than that of subsidy because it embraces not only positive benefits, such as subsidies themselves, but also measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which, therefore, without being subsidies in the strict sense of the word, are similar in character and have the same effect.
Det følger heraf, at en foranstaltning, ved hvilken de offentlige myndigheder tildeler bestemte virksomheder en fritagelse, en nedsættelse eller blot en henstand med betaling af skat, som normalt skulle erlægges, selvom denne ikke indebærer en overførsel af statens midler, sætter modtagerne i en gunstigere situation end andre skatteydere, udgør en statsstøtte i henhold til traktatens artikel 87, stk. 1.
It follows from this that a measure by which the public authorities grant to certain undertakings exemption from, a reduction in or a deferral of payment of the tax normally due, which, although not involving a transfer of state resources, places beneficiaries in a more favourable financial situation than other taxpayers constitutes state aid within the meaning of Article 87(1) of the Treaty.
Selvom foranstaltningerne under skattelovens artikel 39 CA således ikke indebærer en overførsel af statsmidler, kan det ikke afvises, at de medfører et tab af skatteindtægter og derfor udgør statsfinansiering.
In the present case, therefore, although the measures resulting from Article 39 CA of the General Tax Code do not involve any transfer of state resources, it cannot be denied that they entail a loss of tax resources and hence constitute state financing.
Kommissionen finder derfor, at medlemmerne af firmagruppen er indrømmet begunstigelser i form af skattebesparelser (fjernelse af loft og forøgelse af afskrivningskoefficienten) og — i tilfælde af salg af aktivet på bestemte vilkår inden kontraktens udløb — en skattefritagelse, som udgør en omkostning på den franske stats budget.
In these circumstances, the Commission considers that the members of an EIG benefit from advantages in the form of tax savings (removal of the depreciation ceiling and increase in the depreciation coefficient) and, in the event of early transfer of title in the asset carried out under certain conditions, of a tax exemption, both of which represent a cost to the budget of the French State.
Da medlemmerne af firmagruppen skal tilbageføre mindst to tredjedele af den samlede skattebegunstigelse som følge af anvendelsen af skattelovens artikel 39 CA til brugeren af aktivet, konkluderer Kommissionen, at den begunstigelse, de nyder godt af, højst udgør en tredjedel af denne samlede begunstigelse.
In conclusion, as far as the members of EIGs are concerned, given that they must pass on two thirds at least of the overall tax advantage resulting from the application of Article 39 CA of the General Tax Code to the user of the asset in question, the Commission considers that the advantage from which they benefit amounts, at most, to one third of that overall advantage.
Kommissionen erindrer i den sammenhæng om, at medlemmerne af firmagruppen hovedsagelig er finansieringsinstitutter.
The Commission would reiterate in this connection that the members of EIGs are mainly financial institutions.
Med hensyn til brugerne af de pågældende aktiver tager tilbageførslen af en del af firmagruppens medlemmers samlede skattebegunstigelse ifølge den omstridte bestemmelse form af en nedsættelse af lejen eller af prisen på købsoptionen.
As far as the users of the assets in question are concerned, the passing-on of part of the overall tax advantage accruing to the members of an EIG takes the form, under the provision at issue, of a reduction in the amount of their leasing charges or in the amount of the purchase option.
Når denne begunstigelse overføres til brugerne, reducerer den de udgifter, de normalt skal afholde over budgettet i forbindelse med leasingaktiviteterne.
This advantage passed on to users thus reduces the charges normally borne by their budgets as part of leasing operations.
Da tilbageførslen udgør mindst to tredjedele af firmagruppens medlemmers fordel, som disse har fået via statsmidler, indrømmes brugerne med denne foranstaltning en begunstigelse hidrørende fra staten som omhandlet i traktatens artikel 87, som mindst udgør to tredjedele af den samlede begunstigelse.
Since the advantage passed on accounts for at least two thirds of the advantage accorded to the members of the EIG through state resources, it must be considered that users benefit, through this measure, from an advantage granted through state resources within the meaning of Article 87 of the Treaty which amounts to at least two thirds of the overall advantage.
De franske myndigheder og nogle af de interesserede parter påstår imidlertid, at skatteordningen under skattelovens artikel 39 CA er en almindelig foranstaltning i fransk skatteret.
The French authorities and certain interested parties maintain, however, that the tax scheme provided for in Article 39 CA of the General Tax Code is a general measure under French tax law.
Derfor skal det søges afdækket, om den samlede begunstigelse for medlemmerne af firmagruppen og brugerne er af selektiv karakter.
It must therefore be examined whether the overall advantage accruing to the members of an EIG and to users is of a selective character.
Om den omtvistede skatteordnings selektive karakter
The general character of the tax scheme at issue
Indledningsvist skal det bemærkes, at det særlige ved en statslig foranstaltning, dvs. dens selektive karakter, er et af kendetegnene ved begrebet statsstøtte som omhandlet i traktatens artikel 87, stk. 1.
It should be noted first of all that the specificity of a state measure, namely its selective character, is one of the defining features of state aid within the meaning of Article 87(1) of the Treaty.
Det skal her vurderes, om den foreliggende skatteordning medfører fordele, der alene begunstiger bestemte virksomheder eller aktivitetssektorer.
In that regard, it is necessary to determine whether or not the tax scheme at issue entails advantages accruing exclusively to certain undertakings or certain sectors of activity.
Om ordningens selektive karakter
The selective character of the scheme
En skatteforanstaltning, der kan betegnes som en statsstøtte, adskiller sig i princippet fra en generel skatteforanstaltning ved, at antallet af modtagere er begrænset enten faktisk eller juridisk.
As a general rule, a tax measure which is likely to be found to be state aid differs from a general tax provision in that the number of recipients tends to be limited in law or in fact.
For at en foranstaltning skal kunne betegnes som statsstøtte, skal modtagervirksomhederne tilhøre en kategori, der retligt eller faktisk defineres af et kriterium, der er fastlagt i den pågældende foranstaltning.
Hence what matters, for a measure to be found to be state aid, is that the recipient undertakings belong to a specific category determined by the application, in law or in fact, of the criterion established by the measure in question.
I det foreliggende tilfælde finder skattelovens artikel 39 CA alene anvendelse på afskrivningsberettiget løsøre efter en degressiv model over en periode på mindst otte år. Løsøret skal være nyt ved erhvervelsen, medmindre der er tale om skibe, som kan købes brugt.
In the present case, Article 39 CA of the General Tax Code applies only to movable assets depreciable according to the declining balance method over a period of at least eight years and acquired new, with the exception of ships, which may be acquired second hand.
Det fremgår for øvrigt af Senatets rapport nr. 413, at »[…] anordningen har netop til formål gennem meget gunstige skattelempelser at tilskynde til store investeringer«.
Senate Report No 413 states that ‘the … measure is designed specifically to encourage heavy investment through highly favourable tax leveraging’.
Skattelettelsen som følge af anvendelsen af denne foranstaltning er således de jure alene rettet mod medlemmer af firmagrupper, der finansierer sådanne aktiver, og brugerne af de pågældende aktiver gennem forpligtelsen til at tilbageføre mindst to tredjedele af den samlede skattefordel for medlemmerne af firmagruppen.
The reduction in taxation resulting from the application of this measure therefore benefits, in law, exclusively the members of the EIGs financing such assets and — by reason of the obligation to pass on two thirds at least of the overall tax advantage accruing to an EIG’s members — the users of such assets.
Da investorerne — medlemmerne af firmagruppen — ikke finansierer aktiverne under skattelovens artikel 39 CA, kan brugerne af aktiver med en afskrivningsperiode på under otte år ikke få adgang til denne skattebegunstigelse.
Investors belonging to an EIG who do not finance assets covered by Article 39 CA of the General Tax Code and the users of assets with a depreciation period of less than eight years cannot, by contrast, claim the benefit of the tax advantage.
Uanset om brugerne af aktiver, der ikke er omfattet af ordningen i skattelovens artikel 39 CA, skulle have en interesse i at anvende en anden finansieringsform end den fiskale økonomiske firmagruppe, kan de alligevel ikke få adgang til denne finansieringsform.
Even if the users of assets which are not eligible under Article 39 CA of the General Tax Code may be advised to try to have recourse to a form of financing other than a tax EIG, they are nevertheless deprived of this method of financing.
I lyset af afskrivningsperioden for de pågældende aktiver, der er fastlagt i skattelovens artikel 39 CA, er denne ordning i praksis til fordel for virksomheder i transportsektoren, især sø- og lufttransport, og for firmagrupper, der finansierer aktiver til denne sektor.
In view, moreover, of the depreciation period of the assets in question provided for in Article 39 CA of the General Tax Code, that provision benefits, in fact, mainly undertakings operating in the — particularly maritime and air — transport sector, and EIGs financing assets in that sector.
Det fremgår af oplysningerne fra de franske myndigheder, at 182 af de 189 indgivne anmodninger om godkendelse i medfør af skattelovens artikel 39 CA vedrørte transportsektoren.
In that respect, the information furnished by the French authorities shows that, of the 189 applications for approval lodged under Article 39 CA of the General Tax Code, 182 concerned the transport sector.
Ifølge samme oplysninger tegner den maritime sektor alene sig for 75 % af de indgivne godkendelsesanmodninger og for 82 % af de indrømmede godkendelser (se tabel i ovenstående betragtning 17).
And, according to that information, the maritime transport sector alone accounted for 75 % of the applications for approval lodged and 82 % of the approvals granted (see the table in recital 17 above).
Indførelsen af en fritagelse for at være omfattet af loftet for afskrivninger af aktiver, der finansieres af en firmagruppe, er hovedsagelig begrundet med den lovgivende myndigheds ønske om at begunstige transportsektoren og mere specifikt søtransportsektoren.
The introduction of this scheme derogating from the ceiling on the depreciation of assets financed by EIGs was primarily motivated by the desire on the part of the legislature to promote the transport sector, and, more particularly, maritime transport.
Dette forhold fremgår af flere oplysninger.
That this is the case can be seen from the following.
For det første er det blandt de aktiver, der er omfattet af ordningen under skattelovens artikel 39 CA kun skibe, som er nævnt i skatteinstruks nr. 120.
Firstly, of all the assets that are eligible under Article 39 CA of the General Tax Code, ships alone are expressly referred to in Tax Instruction No 120.
De eneste brugte aktiver, der kan være omfattet af skatteordningen for firmagrupper under skattelovens artikel 39 CA, er således skibe.
It is thus stipulated that the only second-hand assets capable of benefiting under the tax scheme provided for in Article 39 CA of the General Tax Code are ships.
Med hensyn til proceduren for tildeling af godkendelser hedder det med hensyn til skibe, at anmodninger om godkendelse skal være indrømmet, inden de sættes i ordre, da de kan afskrives fra det tidspunkt, de kommer i dok.
As far as the approval grant procedure is concerned, it is also stipulated that approval applications for ships must be submitted before they are ordered inasmuch as they start to depreciate as soon as they are laid down.
For det andet fremgår det af det forberedende arbejde forud for vedtagelsen af lov nr. 98-546 og især af Senatets rapport nr. 413, at den foregående skatteforanstaltning omfattede alle økonomiske sektorer, mens skattelovens artikel 39 CA »alene finder anvendelse på meget store kapitalgoder (fly, TGV, skibe o.l.)«.
Secondly, as is clear from the preparatory work prior to the adoption of Law No 98-546 and, more particularly, from Senate Report No 413, the previously existing tax arrangements applied to all economic sectors whereas Article 39 CA of the General Tax Code applies ‘only to heavy capital goods (aircraft, high-speed trains, ships, etc.)’.
Mere specifikt vedrørende søtransportsektoren gøres der i rapporten opmærksom på, at den foreliggende ordning ikke virker lige så fremmende for investeringer i denne sektor som anpartsordningen.
As regards, more specifically, the maritime sector, the said report criticises the fact that, compared with the co-ownership shares scheme, the scheme at issue is not favourable enough to boost investment in the sector.
Indførelsen i skattelovens artikel 39 CA af en bestemmelse om skattefritagelse for fortjenester, der stammer fra salg af aktivet til brugeren før kontraktens udløb, er begrundet med, at den foreliggende ordning er mindre velegnet til investeringer i søtransport.
It also states that the introduction, in Article 39 CA of the General Tax Code, of a provision on exemption from capital gains tax in the event of early transfer of title in an asset to the user was motivated by the fact that the scheme at issue was less favourable to maritime investment.
De franske myndigheder gør ligesom i deres bemærkninger af 3. maj 2004 gældende, at baggrunden for beslutningen om på visse betingelser at indrømme firmagrupper skattefritagelse for fortjenester hidrørende fra salg af aktivet som supplement til skattehenstanden i tilknytning til afskrivningen skal ses ud fra et ønske om at bremse stagnationen i antallet af registreringer af handelsskibe i Frankrig og om at nedsætte skattebyrden.
The French authorities likewise pointed out in this connection in their comments of 3 May 2004 that it was with a view to ending the stagnation in the number of commercial vessels registered in France and to reducing tax expenditure that provision had been made for the possibility of EIGs benefiting, subject to certain criteria, not only from depreciation-related tax deferment, but also from exemption from capital gains tax on the asset transfer.
For det tredje hedder det i den almindelige rapport nr. 66 om finanslovforslaget fra 1999, at »lov nr. 98-546 […] har gjort det muligt at indføre en ny skatteforanstaltning til fremme af investeringer i søtransport«.
Thirdly, General Report No 66 on the 1999 Finance Bill states that ‘Law No 98-546 … made possible the creation of a new tax arrangement in favour of maritime investment’.
Det fremgår ligeledes, at selvom præferenceordningen for finansiering gennem leasing i henhold til skattelovens artikel 39 CA ikke udelukkende finder anvendelse på skibe, er den i realiteten udformet med henblik herpå.
It also states that, although the preferential scheme of financing by leasing introduced by Article 39 CA of the General Tax Code does not apply only to ships, in reality it was designed mainly with them in mind.
I lyset af samtlige foranstående betragtninger mener Kommissionen, at ordningen under skattelovens artikel 39 CA er af selektiv karakter, for så vidt som den favoriserer bestemte erhvervsdrivende i transportsektoren og finanssektoren.
In the light of all the above considerations, the Commission takes the view that the scheme provided for in Article 39 CA of the General Tax Code is selective in character in that it favours certain economic operators active in the transport sector and in the financial sector.
Ordningen gjaldt ikke for alle erhvervsdrivende og kan derfor ikke betegnes som en generel skattepolitisk foranstaltning.
Since the scheme does not apply to all economic operators, it cannot be considered to be a general tax policy measure.
Denne bedømmelse ændres ikke af de franske myndigheders argumenter.
This assessment cannot be called into question by the arguments raised by the French authorities.
For det første: De franske myndigheders argument om, at mange forskellige sektorer kan få del i den foreliggende skatteforanstaltning, kan ikke tages til følge.
Firstly, the French authorities’ argument based on the multiplicity of sectors potentially concerned by the tax measure at issue cannot be accepted.
Ud over det forhold at det kun er bestemte aktiver, der er omfattet af den foreliggende skatteordning, kan man ikke konkludere, at det yderst marginale antal anmodninger om godkendelse af finansiering af aktiver fra andre sektorer end transportsektoren kan skabe tvivl om den foreliggende ordnings specificitet.
Apart from the fact that certain assets only are concerned by the tax scheme, the very marginal number of approval applications for financing assets in sectors other than transport does not leave any doubt as to the scheme’s specificity.
Kommissionen finder for øvrigt, at det forhold, at antallet af virksomheder, der kan få adgang til en foranstaltning, er meget stort, eller at disse virksomheder hidrører fra forskellige aktivitetssektorer, ikke er tilstrækkeligt til at skabe tvivl om dens selektive karakter.
It has been ruled in any event that the fact that the number of undertakings able to claim entitlement under a measure is very large, or that they belong to different sectors of activity, is not sufficient to call into question its selective character.
Da medlemsstaternes skattebestemmelser ikke er harmoniseret på fællesskabsplan, ville en sådan undersøgelse skulle sammenligne faktiske og retlige situationer, der er forskellige på grund af lovgivnings- og forskriftsmæssige forskelle mellem medlemsstaterne.
In the absence of Community-level harmonisation of the tax provisions of the Member States, such an approach would in effect compare different factual and legal situations arising from legislative and regulatory disparities between the Member States.
Det er endvidere opfattelsen, at det forhold, at en medlemsstat gennem ensidige foranstaltninger søger at tilnærme konkurrencevilkårene i en bestemt økonomisk sektor med vilkårene i andre medlemsstater, ikke fjerner disse foranstaltningers karakter af støtte.
It has also been ruled that the fact that a Member State seeks to approximate, by unilateral measures, the conditions of competition in a particular sector of the economy to those prevailing in other Member States cannot deprive the measures in question of their character as aid.
På samme måde har det forhold, at konkurrenter fra andre medlemsstater har adgang til sammenlignelige skatteforanstaltninger, uanset om de er lovlige, ingen betydning for, om den foreliggende ordning udgør en støtte.
Similarly, the fact that competitors in other Member States benefit from comparable tax measures, even illegal ones, is irrelevant for purposes of classifying the scheme at issue as aid.