natgillin/translations-raw huggingface dataset:
Hertil kommer, at de polske myndigheder ved brev af 26. oktober 2009 [27] præciserede, at skibsadministrationsselskaberne overholder alle kravene i Kommissionens meddelelse om vejledning om statsstøtte til skibsadministrationsselskaber (i det følgende benævnt »vejledning om skibsadministration«) [28].
In addition, by letter of 26 October 2009 [27] the Polish authorities clarified that the ship management companies comply with all requirements contained in the Communication from the Commission providing guidance on State aid to shipmanagement companies (hereinafter ‘Ship Management Guidelines’) [28].
Hvad navnlig angår betingelserne i vejledning om skibsadministration om, at skibsadministrationsselskaber skal bidrage til EU's økonomi og beskæftigelsestal (afdeling 5.1), og at der skal være en økonomisk forbindelse mellem de administrerede skibe og EU (afdeling 5.2), gav de polske myndigheder tilsagn om, at den polske lov om tonnageafgift vil kræve, at skibsadministrationen skal udføres fra EU-området, og at navnlig EU-borgere vil blive beskæftiget i de landbaserede aktiviteter eller på skibene.
In particular, as regards the conditions of the Ship Management Guidelines that shipmanagement companies should contribute to the economy and employment within the Union (Section 5.1. thereof) and that there should be an economic link between the managed ships and the Union (Section 5.2. thereof), the Polish authorities committed that the Polish Tonnage Tax Act will require that the ship management should be carried out from the territory of the EU and that mainly Union nationals will be employed in land-based activities or ships.
Desuden er skibsadministration af skibe, som ikke er fra EU, udelukket fra ordningen om tonnageafgift.
In addition, ship management of non-Union ships is excluded from the benefit of the tonnage tax scheme.
For så vidt angår kravet om overensstemmelse med EU's og internationale standarder i vejledning om skibsadministration (afdeling 5.3) præciserede de polske myndigheder, at Polen er medlem af Den Internationale Søfartsorganisation, og at det som EU-medlemsstat opfylder alle de internationale og europæiske standarder [29].
As far as the requirement of compliance with the international and EU standards contained in the Ship Management Guidelines (Section 5.3 thereof) is concerned, the Polish authorities clarified that Poland is a member of the International Maritime Organisation and as an EU Member State it fulfils all international and European standards [29].
En række nationale retsakter sikrer rederes, skibsadministratorers og andre virksomheders overholdelse af de internationale krav [30], hvis anvendelse sikres og kontrolleres af de respektive offentlige myndigheder.
A number of national legislative acts ensure the compliance of shipowners, shipmanagers and other companies with the international requirements [30], whose application is ensured and controlled by the respective public authorities.
For så vidt angår det krav til flagandelen, der gælder for skibsadministratorer (afdeling 5.4 i vejledning om skibsadministration), fremhævede de polske myndigheder, at den stringente forpligtelse for redere til at sejle under polsk flag også gælder fuldt ud for skibsadministratorer.
Regarding the flag link requirement for shipmanagers (Section 5.4. of the Ship Management Guidelines), the Polish authorities pointed out the strict obligation for shipowners to fly under the Polish flag is also fully applicable to shipmanagers.
Hvad angår de særlige krav om uddannelse og arbejdsforhold i afdeling 6 i vejledning om skibsadministration gav de polske myndigheder ved brev af 9. december 2009 [31] tilsagn om, at de fra det tidspunkt, hvor lov om tonnageafgift træder i kraft, vil stille krav om, at hvert besætningsmedlems arbejdsgiver, hvad enten der er tale om en reder eller et skibsadministrationsselskab, skal overholde de særlige bestemmelser i konventionen om søfarendes arbejdsforhold af 2006 [32] [33].
Concerning the specific training and social conditions contained in Section 6 of the Ship Management Guidelines, by letter dated 9 December 2009 [31] the Polish authorities undertook the commitment that from the moment of entry into force of the tonnage tax scheme they will require from each seafarers’ employer, be it the ship owner or the ship management company, to comply with the particular provisions of the Maritime Labour Convention, 2006 [32] [33].
Strategisk og teknisk administration
Strategic and technical management
I 33. betragtning til beslutningen om at indlede proceduren var Kommissionens opfattelse for så vidt angår strategisk administration, at »en tonnageafgiftsvirksomhed skal træffe sine beslutninger om væsentlige kapitaludgifter og overdragelser i Polen.
In point 33 of the opening decision the Commission’s understanding as regards strategic management was that ‘a tonnage tax company must take its decisions on significant capital expenditure and disposals in Poland.
Under vurderingen heraf vil de polske myndigheder tage hensyn til omfanget af arbejdskraft baseret i tredjelande. som ledes af, og som rapporterer til personale baseret i Polen.
In assessing these matters the extent to which foreign based personnel work under the direction of, and report to, personnel based in Poland would be taken into account by the Polish authorities.
I forbindelse med vurderingen af, om de strategiske opgaver udøves i Polen, vil det endvidere være vigtigt at lokalisere hovedkontorerne og den øverste ledelse samt lokalisere beslutningstagningen i både bestyrelsen og den administrative ledelse«.
Also important in assessing whether the strategic function is carried out in Poland will be the location of headquarters, including senior managers and the location of decision making of both directors’ board and operational board’.
Med hensyn til den kommercielle administration bemærkede Kommissionen i 34. betragtning til beslutningen om at indlede proceduren, at »skattemyndighederne vil kontrollere, at ruteplanlægningen, reservationer til passagerer eller fragt, provianterings- og cateringskibe, administration og uddannelse af de ansatte, teknisk administration af skibe, herunder beslutninger om reparationer og vedligeholdelse af skibe, finder sted i Polen.
With respect to commercial management the Commission noted in point 34 of the opening decision that ‘the fiscal authorities will verify that route planning, taking of bookings for passengers or cargo, provisioning and catering ships, personnel management and training, technical management of ships, including the taking of decisions on the repair and maintenance of vessel take place in Poland.
Det er også relevant at fastholde støttefaciliteter såsom uddannelsescentre, terminaler mv. i Polen samt omfanget af arbejde udført af udenlandske kontorer eller filialer under ledelse af personale, der er baseret i Polen.
Also relevant is the maintenance of support facilities such as training centres, terminals, etc. in Poland and the extent to which foreign offices or branches work under the direction of personnel based in Poland.
Den omstændighed, at skibet sejler under polsk flag, og er forsikret og finansieret i Polen, kan give de ovennævnte elementer større vægt.
The fact that a ship is flagged, classed, insured or financed in Poland may add further weight to the indicators set out above.
Under alle omstændigheder skal begge dele af testen, undersøgelsen af den strategiske administration og den kommercielle administration bestås«.
But in any case both parts of the test, examination of strategic management and of commercial management must be passed’.
Som følge af beslutningen om at indlede proceduren præciserede de polske myndigheder at de krav, der blev nævnt i 33. og 34. betragtning til beslutningen, ikke er korrekte, og at betingelserne i lov om tonnageafgifter vedrørende de erhvervsdrivendes støtteberettigelse er fakultative og ikke kumulative.
Following the opening decision the Polish authorities clarified that the requirements contained in points 33 and 34 of the opening decision are not correct and that in fact the conditions contained in the Tonnage Tax Act as regards eligibility of operators are alternative and not cumulative.
Artikel 2, stk. 3, litra a) og b), i lov om tonnageafgift bestemmer faktisk, at en erhvervsdrivende (dvs. en person, der er berettiget til tonnageafgift under forudsætning af, at vedkommendes aktiviteter er støtteberettigede) er »en fysisk eller juridisk person, partner i et partnerskab, interessentskab, selskab med begrænset ansvar eller anpartsselskab, som har sin bopæl, sit forretningssted eller sin bestyrelse i Polen«.
In fact, Article 2(3)(a) and (b) of the Tonnage Tax Act stipulates that an operator (i.e. a person eligible for tonnage tax provided his activities are eligible) is ‘a natural or legal person, a partner of a civil partnership, registered partnership, limited partnership, limited joint-stock company, who must have, respectively, a place of residence, seat or Management Board in Poland’.
Med andre ord skal kun én af de følgende tre betingelser opfyldes: i) enten skal alle centrale beslutninger træffes i Polen (herunder kommerciel og strategisk administration), eller ii) hovedkontoret eller iii) den øverste ledelse skal være etableret i Polen.
In other words only one of the following three conditions should be fulfilled: (i) either all key decisions should be taken in Poland (including commercial and strategic management), or (ii) the headquarters, or (iii) the senior personnel should be established in Poland.
De polske myndigheder forklarede endvidere, at artikel 2, stk. 3, litra c), i lov om tonnageafgift klart bestemmer, at den erhvervsdrivende også kan være en udenlandsk entreprenør [34], som udøver tonnageafgiftsberettigede aktiviteter i Polen.
The Polish authorities further explained that Article 2(3)(c) of the Tonnage Tax Act clearly provides that the operator can also be a foreign entrepreneur [34] who is engaged in Poland in activities eligible for tonnage tax.
Derfor er virksomheder ikke begrænset til udelukkende at udøve virksomhed fra Polen med henblik på at blive omfattet af den polske tonnageafgiftsordning, men de kan være etableret i andre EU/EØS-medlemsstater.
Therefore, companies are not restricted to operate exclusively from Poland in order to be eligible to the Polish tonnage tax regime but may have their establishments in other Member States of the Union/EEA.
Brug af indchartrede skibe
Use of chartered-in vessels
Som følge af beslutningen om at indlede proceduren præciserede de polske myndigheder, at virksomheder i henhold til lov om tonnageafgift (artikel 2, stk. 3, litra a) — c)), hvis aktiviteter er begrænset til indchartrede skibe på tids- eller rejsebasis, ikke kan omfattes af tonnageafgifter.
After the opening decision the Polish authorities clarified that pursuant to the Tonnage Tax Act (Article 2(3)(a) to (c) thereof) companies limiting their activities to chartering-in ships on a time or voyage basis cannot benefit from the tonnage tax.
Følgelig er kun erhvervsdrivende som er redere, eller som bruger indchartrede skibe uden besætning eller administratorer berettigede til tonnageafgifter.
As a result, only operators who are shipowners or use chartered-in vessels on a bareboat basis or are managers can be eligible for tonnage tax.
Afgrænsningsforanstaltninger
Ring fencing measures
Lov om tonnageafgift indeholder en række afgræsningsforanstaltninger med henblik på at undgå en afsmittende virkning på aktiviteter i Polen eller i andre lande, som ikke er støtteberettigede.
The Tonnage Tax Act provides for a number of ring-fencing measures to avoid spill-over effects into non-eligible activities in Poland or in other countries.
Disse afgrænsningsforanstaltninger tilsigter at undgå, at ikke-kvalificerende aktiviteter omfattes af tonnageafgiftsordningen [35].
These ring-fencing measures are intended to prevent non-qualifying activities from enjoying the benefit of the tonnage tax scheme [35].
»Alt eller intet«-muligheden
The ‘all or nothing’ option
Artikel 3 og 4 i lov om tonnageafgift bestemmer at redere, som er berettigede til tonnageafgifter, skal inddrage alle berettigede skibe og alle berettigede aktiviteter, der udøves ombord på disse skibe, i tonnageafgiftsordningen.
Articles 3 and 4 of the Tonnage Tax Act provide that tonnage tax eligible ship-owners must put under tonnage tax all eligible vessels and all eligible activities performed onboard these vessels.
Følgelig er en selektiv brug af tonnageafgiftsordningen (cherry picking) helt udelukket.
Consequently, a selective use of the tonnage tax scheme (cherry picking) is entirely excluded.
Denne regel finder også anvendelse på koncerner.
This rule also applies to company groups.
Alle berettigede selskaber i en koncern som er skattepligtige i Polen, skal indtræde i den polske tonnageafgiftsordning for så vidt angår alle de berettigede aktiviteter, så snart et selskab i koncernen er indtrådt i ordningen.
All eligible companies, tax-liable in Poland, of a company group must enter the Polish tonnage tax scheme for all their eligible activities, as soon as one company of the group has opted for it.
I henhold til artikel 11 i lov om tonnageafgifter er et nyetableret rederi i tilfælde af en fusion mellem redere, hvoraf mindst én er tonnageafgiftspligtig, eller hvor et tonnageafgiftsselskab erhverver andre redere, tonnageafgiftspligtig for så vidt angår hele den samlede berettigede flåde.
Pursuant to Article 11 of the Tonnage Tax Act, in the case of a merger between ship-owners of which at least one is liable for tonnage tax, or where a tonnage tax company acquires other ship-owners, the newly formed shipping company will be liable for tonnage tax for all its aggregated eligible fleet.
I tilfælde af en virksomheds ophør med aktiviteter, der er berettiget til tonnageafgifter, bestemmer lov om tonnageafgifter endvidere, at det ikke igen vil være muligt at vælge tonnageafgiften før udløbet af en periode på tre år regnet fra slutningen af det kalenderår, i hvilket den erhvervsdrivende ophørte med aktiviteterne eller fravalgte tonnageafgiften.
Moreover, in case of cessation by a company of eligible for tonnage tax activities, the Tonnage Tax Act provides that it will not be possible to opt again for tonnage tax until three tax years have elapsed, counting from the end of the calendar year in which the operator ceased the activities or opted out of tonnage tax.
Endvidere er tonnageafgiftsvirksomheder i en bestemt periode udelukket fra at »fravælge« tonnageafgifter.
Furthermore, tonnage tax companies are for a certain period prevented from ‘opting out’ from tonnage tax.
Med denne periode, der kaldes »tonnageafgiftsperioden«, tilsigtes det at undgå, at redere skifter mellem perioder med tonnageafgifter og perioder med selskabsskat afhængig af størrelsen af deres gæld og fortjeneste.
This period, called the ‘tonnage tax period’, is intended to avoid that ship-owners alternate periods under tonnage tax and periods under corporation tax depending on the level of their debts and profits.
Tonnageafgiftsperioden er på nuværende tidspunkt fastsat til fem år i lov om tonnageafgift (lovens artikel 10).
The tonnage tax period is currently fixed at 5 years in the Tonnage Tax Act (Article 10 of the Act).
Imidlertid gav de polske myndigheder ved brev af 23. februar 2009 tilsagn om at ændre lov om tonnageafgift ved at forlænge denne periode til ti år.
However, by letter of 23 February 2009 the Polish authorities committed to modify the Tonnage Tax Act by extending this period to 10 years.
Derfor vil virksomheder, når de beslutter at indtræde i ordningen, være forpligtet til at forblive i tonnageafgiftsordningen i mindst ti år.
Therefore, once companies decide to opt in, they will be obliged to stay in the tonnage tax scheme for at least 10 years.
Flagføring
Flag-link
Den anmeldte polske tonnageafgiftsordning har en bestemt regel om flagføring, dvs. et krav om, at kun skibe, der er opført i det polske skibsregister, er berettigede til tonnageafgift.
The notified Polish tonnage tax scheme has an explicit flag link, that is to say a requirement whereby only vessels listed in the Polish maritime register are eligible for tonnage tax.
Ved brev af 13. april 2006 gav de polske myndigheder tilsagn om at begrænse varigheden af den foreslåede tonnageafgiftsordning til ti år og om at genanmelde enhver forlængelse eller fornyelse af ordningen efter denne tiårsperiode.
By letter of 13 April 2006, the Polish authorities made a commitment to limit the duration of the proposed tonnage tax regime to 10 years and to re-notify any prolongation or renewal of the scheme after this 10-year period.
Desuden anførte de ved brev af 9. december 2009, at tonnageafgiftsordningen vil træde i kraft fra den 1. januar 2011.
In addition, by letter dated 9 December 2009 they indicated that the tonnage tax scheme will enter into force as from 1 January 2011.
Mulig overlapning med andre ordninger
Possible overlap with other schemes
Ifølge de oplysninger, Kommissionen råder over, findes der ikke på nuværende tidspunkt en støtteordning til fordel for søtransport i Polen.
According to the information at the disposal of the Commission, there is at the moment no existing aid scheme in favour of maritime transport in Poland.
De polske myndigheder har i deres anmeldelse forpligtet sig til at fremsende årlige rapporter til Kommissionen om situationen med hensyn til ændringer i den polske registrerede flåde og beskæftigelsen af søfarende på denne flåde samt antallet af tonnageafgiftsselskaber eller -koncerner.
The Polish authorities have undertaken in their notification to provide the Commission with annual reports on the situation with regard to changes in the Polish registered fleet and seafarer employment on that fleet, together with the number of tonnage tax companies or groups.
I beslutningen om at indlede proceduren udtrykte Kommissionen bekymring for de følgende fem egenskaber ved den polske tonnageafgiftsordning og dennes forenelighed med det indre marked:
In the opening decision the Commission expressed concerns about the following five features of the Polish tonnage tax regime and their compatibility with the internal market:
den omstændighed, at ordningen gav fysiske personer mulighed for at betale tonnageafgifter, samt den omstændighed, at ordningen gav fysiske eller juridiske personer, som er genstand for personlig indkomstskat, og som har valgt tonnageafgiften, mulighed for at fradrage sociale sikringsbidrag og sygeforsikringsbidrag henholdsvis fra deres tonnageafgift og tonnageafgiftsgrundlaget
the fact that the scheme allowed natural persons to benefit from the tonnage tax; and also the fact that the scheme allowed natural or legal persons, subject to personal income tax who have opted for tonnage tax, to deduct social security contributions and health insurance contributions from respectively their tonnage tax and tonnage tax base;
det forhold, at tonnageskatteordningen dækker slæbebåde og opmudrings-/sandsugningsfartøjer, selv når sådanne fartøjer benyttes til at udføre opgaver, der kan betegnes som søtransport i mindre end halvdelen af deres driftstid i et givet regnskabsår
the inclusion within tonnage tax of tugs and dredgers where such vessels provide services constituting maritime transport for less than half of their operational time over a fiscal year;
en reders mulighed for at lade tonnageafgiftsordningen omfatte fartøjer, for hvilke det ikke samtidig for egen eller for tredjeparts regning varetager følgende tre opgaver: kommerciel og teknisk administration af skibe samt besætningsadministration af en tonnage, der mere end fire gange overstiger tonnagen for skibe, for hvilke rederiet varetager de tre opgaver
the possibility for a ship-owner to put under tonnage tax vessels for which the company does not cumulatively ensure, on its own account or for the account of a third party, the three following functions: the commercial and technical management of vessels and the management of crews, beyond a tonnage exceeding four times the tonnage of vessels for which it ensures the three functions;
kravene for så vidt angår den strategiske og tekniske administration, hvorefter alle beslutninger skal træffes i Polen, og den øverste ledelse, hovedkontorerne, bestyrelsen og den administrative ledelse skal befinde sig i Polen, hvilket kunne give anledning til en faktisk forskelsbehandling og begrænse etableringsfriheden for redere fra andre medlemsstater
the requirements in relation to strategic management and technical management that effectively all key decisions be taken in Poland and that the senior personnel, the headquarters and the board of directors and operational board should be in Poland, which could give rise to a de facto discrimination and limit the freedom of establishment of ship-owners from another Member State;
den omstændighed, at tonnageafgiftsvirksomheder kan fravælge tonnageafgiftsordningen allerede fem år efter at have valgt den.
the fact that tonnage tax companies could opt out of the tonnage tax system already 5 years after having opted in it.
Polens bemærkninger
COMMENTS FROM POLAND
Efter vedtagelsen af beslutningen om at indlede proceduren foretog de polske myndigheder en række præciseringer vedrørende de faktiske omstændigheder, som er beskrevet i denne beslutning.
After the adoption of the decision to initiate the formal investigation procedure, the Polish authorities made a number of clarifications regarding the facts described in the opening decision.
De er på behørig vis taget i betragtning i den foreliggende afgørelses kapital 2, og vil således ikke blive gentaget.
They were duly taken into account in chapter 2 of the present decision and will thus not be repeated hereafter.
De nedenfor angivne kommentarer vedrører alene de bekymringer, Kommissionen udtrykte i beslutningen om at indlede proceduren.
The comments presented below are only those in respect of the concerns raised by the Commission in the opening decision.
Fysiske personers berettigelse til tonnageafgifter: fysiske tonnageafgiftspligtige personers fradrag af sygeforsikringsbidrag og sociale sikringsbidrag i henholdsvis deres tonnageafgift og afgiftsgrundlaget
Eligibility of natural persons to the tonnage tax; deduction in the case of natural persons liable to tonnage tax of health insurance contributions and of social security contributions from respectively their tonnage tax and the tax base
I beslutningen om at indlede proceduren spurgte Kommissionen, om det skulle være muligt at inddrage fysiske personer i tonnageafgiftsordningen.
In the decision to open the formal investigation procedure, the Commission raised the question whether the inclusion of natural persons in the tonnage tax scheme should be possible.
De polske myndigheder gjorde gældende, at såfremt fysiske personer ikke blev inddraget i tonnageafgiftsordningen, ville det indebære, at loven om tonnageafgift var i strid med den polske forfatning, eftersom forfatningen kræver, at de offentlige myndigheder behandler alle lige.
The Polish authorities argued that the failure to include natural persons in the tonnage tax scheme would lead to the incompatibility of the Tonnage Tax Act with the Constitution of Poland, because the latter ensures equal treatment of everyone by the public authorities.
Desuden er den polske lovgivning ikke til hinder for, at andre personer end juridiske personer beskæftiger sig med søtransport, hvorfor redere også kan være fysiske personer.
In addition, the Polish legislation does not prevent persons other that legal persons from engaging in maritime transport and, thus ship-owners may also be natural persons.
Hvad angår spørgsmålet, hvorvidt fradrag af sociale sikringsbidrag og sygeforsikringsbidrag i henholdsvis tonnageafgiftsbeløbet og afgiftsgrundlaget er foreneligt med det indre marked, præciserede de polske myndigheder, at kun fysiske personer er omfattet.
Regarding the issue whether the deductibility of social security contributions and health insurance contributions from respectively the amount and the base of tonnage tax is compatible with the internal market, the Polish authorities clarified that the deductibility is only possible for natural persons.