natgillin/translations-raw huggingface dataset:
I henhold til denne skrivelse skulle »der gøres status over dette forsøg« ultimo 2006, og det skulle undersøges, om der vil være behov »eventuelle ændringer«.
The letter indicates that ‘an assessment of this exercise’ would be produced at the end of 2006, and ‘any necessary amendments examined’.
Det drejer sig med andre ord ikke om en skatteordning af permanent karakter.
This is not therefore a tax scheme to be applied on a permanent basis.
Selv om det af denne skrivelse af 28. november 2004 fremgår, at bidragene var fradragsberettigede i indbetalingsåret, er der intet, der sår tvivl om retten til at trække bidrag indbetalt i begyndelsen af 2004 (indtil slutningen af marts) fra i indkomsterne i 2003 i overensstemmelse med skrivelsen af 5. februar 2004.
Moreover, although the letter of 28 November 2004 states that the contributions would be deductible from taxable income in respect of the year in which they were paid, there is no indication of any change with regard to the provision set out in the letter of 5 February 2004 regarding the deduction of contributions paid before the end of March 2004 from income in respect of 2003.
Det fremgår af begge ovennævnte skrivelser, at den skatteordning, som finansministeriet indrømmede FPAP og dens medlemmer, omfattede to dele, nemlig:
It follows from the two letters mentioned above that the tax scheme granted by the Ministry of Finance to the FPAP and its members comprises two aspects:
FPAP's skattefritagelse
firstly, in respect of the FPAP, exemption from corporation tax,
FPAP-medlemmernes mulighed for at trække deres bidrag til fonden fra i deres skattepligtige indkomst.
secondly, the option for FPAP members to deduct their contributions to the fund from their taxable result.
BEGRUNDELSE FOR INDLEDNING AF DEN OFFICIELLE UNDERSØGELSESPROCEDURE
REASONS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
Kommissionen mente, at ligesom i støttesag C 9/06 burde bedømmelsen af, om den skatteordning, som de franske myndigheder havde indrømmet FPAP og dens medlemmer, udgjorde statsstøtte, tage udgangspunkt i de fordele, den medførte for FPAP selv og for de deltagende fiskerivirksomheder.
The Commission considered that the tax scheme granted by the French authorities in respect of the FPAP and its members should, as previously for case C-9/06, be analysed under the State aid scheme in relation to the advantages it conferred, on the one hand on the FPAP itself and, on the other hand, on its member fisheries undertakings.
Statsstøtte til fordel for FPAP
State aid at the level of the FPAP
Som beskrevet i beslutning 2008/936/EF var FPAP at betragte som en virksomhed i den betydning, der anvendes i EU's konkurrencelovgivning.
As explained in Decision 2008/936/EC, the FPAP must be considered as an undertaking within the meaning of European Union competition law.
Den omstændighed, at FPAP ikke arbejdede med gevinst for øje eller var en brancheorganisation, havde ingen betydning i denne sammenhæng.
The non-profit-making character of the FPAP and its association status are without relevance in this respect.
Følgelig fandt Kommissionen, at den skatteordning, som de franske myndigheder havde indrømmet FPAP, gav fonden en dobbelt fordel sammenlignet med andre private investorer på terminsmarkederne for olieprodukter:
Consequently, the Commission considered that the tax scheme granted by the French authorities conferred a double advantage on the FPAP in relation to other private investors active on futures markets for petroleum products:
for det første medførte den i betragtning 9 beskrevne skattefritagelse for FPAP en mindskelse af de omkostninger, der normalt belaster budgettet for virksomheder, der er aktive på dette område
firstly, the exemption from corporation tax, described in recital 9, granted to the FPAP constitutes a mitigation of the charges which are normally included in the budget of undertakings operating in this field,
for det andet udgjorde skattefordelen for FPAP's medlemmer, uanset dens karakter, en tilskyndelse for disse medlemmer til at bidrage til FPAP's indtægter; den gav således FPAP mulighed for at øge sin likviditet, mens andre virksomheder på samme område ikke havde adgang til en sådan mekanisme.
secondly, the tax advantage granted to FPAP members, whichever form it may take, constitutes an incentive to contribute to the income of the FPAP; it thus enables the FPAP to increase its liquidity, whereas other undertakings operating in this sector do not have an equivalent mechanism at their disposal.
Efter afslutningen af den foreløbige undersøgelse fandt Kommissionen, at den i betragtning 17 nævnte fordel var blevet indrømmet af staten, og at den indebar et tab af statsmidler.
After its preliminary investigation, the Commission considered that the advantage referred to in recital 17 had been granted by the state and that it involved the waiving of state resources.
Endelig blev FPAP, takket være de skattemæssige foranstaltninger, der er omhandlet i betragtning 17, tilgodeset af en økonomisk fordel i forhold til andre virksomheder på terminsmarkederne, det være sig i Frankrig eller andre medlemsstater.
Lastly, as a result of the tax measures referred to in recital 17, the FPAP had benefitted from a financial advantage in relation to other companies operating on futures markets, both in France and in other Member States.
I sin beslutning om indledning af den officielle undersøgelsesprocedure anførte Kommissionen således, at den formodede, at retsgrundlaget for FPAP's skattefritagelse var artikel 206, stk. 1a, i skatte- og afgiftsloven (code général des impôts) [9], som på visse betingelser giver mulighed for at skattefritage faglige organisationer.
In its decision to initiate the formal investigation procedure, the Commission also indicated that it assumed that the legal basis which had enabled the FPAP to benefit from the exemption from tax on profits was Article 206(1a) of the General Tax Code [9], which provides for exemption of trade associations under certain conditions.
I så fald er det også tænkeligt, at FPAP var omfattet af den fritagelse for erhvervsskat, der ifølge samme lovs artikel 1447 gælder for de organisationer, der er omfattet af fritagelsen i henhold til førnævnte artikel 206, stk. 1a.
Under these circumstances, the FPAP may also have qualified for an exemption from business tax, as provided for under Article 1447 of the same Code for organisations which qualify for the exemption provided for under Article 206(1a) of the Code.
Statsstøtte til fordel for fiskerivirksomheder
State aid in favour of fisheries undertakings
Den økonomiske fordel, der er omhandlet i betragtning 17, gjorde det muligt for de fiskerivirksomheder, der var medlemmer af fonden, at købe brændstof til en præferencepris takket være FPAP's virksomhed på terminsmarkederne for olieprodukter.
The financial advantage referred to under recital 17 enabled member fisheries undertakings to purchase fuel at a preferential rate as a result of the investments made by the FPAP on futures markets for petroleum products.
Fiskerivirksomhedernes mulighed for at trække deres bidrag til FPAP fra i deres skattepligtige indkomst bevirkede, at de omkostninger, der normalt belaster deres budget, blev mindsket.
The effect of the option granted to fisheries undertakings of deducting their contributions to the FPAP from their income was to mitigate the charges which are normally included in their budgets.
Det var budgetministeriet, der besluttede at indrømme dem denne fradragsmulighed, og den må derfor tilskrives staten.
This deduction option was granted by the ministry responsible for the budget and is, therefore, imputable to the state.
De virksomheder, som kunne udnytte den i betragtning 22 nævnte fradragsmulighed, modtog en økonomisk fordel i forhold til andre fiskerivirksomheder i EU.
The undertakings which have been able to apply the deduction referred to in recital 22 have benefitted from a financial advantage in relation to other fisheries undertakings in the Union.
Denne økonomiske fordel påvirkede samtidig samhandelen mellem medlemsstaterne og fordrejede eller truede med at fordreje konkurrencevilkårene.
This advantage has thus affected trade between Member States and distorted or threatened to distort competition.
Den udgjorde derfor statsstøtte i henhold til EUF-traktatens artikel 107, stk. 1.
For this reason, it constitutes State aid within the meaning of Article 107(1) TFEU.
Med henvisning til oplysningerne i FPAP's detaljerede vejledning (Mode d'emploi détaillé du Fonds de prévention des aléas pêche), der blev indsendt i forbindelse med den formelle undersøgelsesprocedure vedrørende støtte C 9/06, konstaterede Kommissionen, at når bidragene til FPAP, som blev fastsat på basis af en erklæring om det forventede brændstofforbrug i det kommende år, blev beregnet på et højere grundlag end det reelle forbrug, havde rederen stadig ret til at trække hele beløbet fra i skat.
Moreover, in its analysis of the information set out in the ‘Detailed rules of procedure of the Fund for the prevention of risks to fishing’ (‘Mode d'emploi détaillé du Fonds de prévention des aléas pêche’), which were also forwarded to the Commission in connection with the formal investigation procedure C-9/06, the Commission found that, when contributions to the FPAP determined on a declarative basis in relation to projected fuel consumption for the year ahead were calculated on a basis which was higher than actual consumption, shipowners retained in full the tax deduction granted.
Dette system kan have tilskyndet rederne til at overvurdere deres brændstofbehov for at sikre sig retten til et skattefradrag.
The system appeared to constitute an incentive for shipowners to overestimate their cover requirements with the sole objective of benefitting from the tax deduction.
På grundlag af samme dokument konstaterede Kommissionen desuden, at visse medlemmer, som slet ikke beskæftigede sig med fiskeri, men som »var rede til at yde organisationen moralsk støtte«, også havde mulighed for at trække deres bidrag til FPAP fra i skat, skønt deres bidrag ikke medgik til dækning af en garantirisiko.
On the basis of the same document, the Commission also found that some members whose professional activities were not connected to fishing but who were ‘prepared to provide moral support for the trade association’ were also entitled to a tax deduction in respect of their contributions to the FPAP, even though the latter were not linked to a guarantee risk.
Forenelighed med det indre marked
Compatibility with the common market
Hvad dette spørgsmål angik, henviste Kommissionen til sin analyse i beslutning 2008/936/EF.
With regard to this point, the Commission referred to the analysis presented in Decision 2008/936/EC.
Kommissionen fandt nemlig, at det drejede sig om driftsstøtte til FPAP og fiskerivirksomheder, og at der ikke fandtes nogen bestemmelse i EUF-traktaten eller i noget dokument vedtaget af Kommissionen på statsstøtteområdet, der gjorde det muligt at betragte denne støtte som forenelig med det indre marked.
The Commission found that the aid in question was operating aid in respect of the FPAP and fisheries undertakings and that no provision of the TFEU or any State aid instrument adopted by the Commission constituted a basis for asserting that such aid was compatible with the common market.
Kommissionen meddelte derfor Frankrig, at den nærede alvorlig tvivl med hensyn til disse foranstaltningers forenelighed med det indre marked.
Consequently, the Commission informed France of its serious doubts as to the compatibility of the aid measures with the common market.
Skatteforanstaltning til fordel for fiskerivirksomheder
Tax measure in favour of fisheries undertakings
Frankrig er af den opfattelse, at skatteforanstaltningerne til fordel for fiskerivirksomheder ikke udgjorde statsstøtte, eftersom de bidrag, som fiskerivirksomhederne indbetalte til FPAP, var en del af disse virksomheders indirekte omkostninger.
France considers that the tax measures in favour of fisheries undertakings are not State aid because the contributions paid to the FPAP by fisheries undertakings constitute part of these undertakings’ overheads for the exercise of their professional activities.
I henhold til artikel 39 i skatte- og afgiftsloven er sådanne omkostninger fradragsberettigede.
In application of Article 39 of the General Tax Code, these costs are deductible from taxable income.
Fradraget for disse bidrag skete således som led i anvendelsen af en generel foranstaltning og udgjorde derfor ikke statsstøtte.
The deduction of these contributions therefore corresponds to the implementation of a general measure and, consequently, does not constitute State aid.
Frankrig medgiver, at de i betragtning 7 nævnte skrivelser ikke indeholdt oplysninger om systemet for tilbagebetaling af bidragene.
France recognises that the letters referred to under recital 7 did not contain any information on the scheme for the reimbursement of contributions.
Frankrig har imidlertid præciseret, at dette ikke betød, at tilbagebetalingen ikke havde skattemæssige følger.
However, France emphasises that this does not mean that the reimbursement was without tax effect.
I henhold til de almindelige principper for bestemmelse af den skattepligtige indkomst udgjorde tilbagebetalingen af disse bidrag til fiskerivirksomhederne i FPAP nemlig en indtægt, hvoraf virksomhederne skulle betale indkomstskat.
In accordance with common law principles for determining taxable results, the reimbursement of the contributions to FPAP member fisheries undertakings constituted income subject to tax on the profit of these undertakings.
Frankrig har ligeledes præciseret, at hvis prisen på brændstof oversteg den tærskel, der var fastsat i garantiaftalen, udgjorde den kompensation, som FPAP's medlemsvirksomheder modtog, en fortjeneste, af hvilken der skulle betales indkomstskat.
France also states that, in the case where the price of fuel exceeded the threshold laid down in the guarantee agreement, the compensation received by FPAP member undertakings constituted a gain subject to tax on profits.
Medlemsvirksomhederne havde derfor ingen interesse i at overvurdere deres behov for dækning, da det ville føre til ekstra beskatning.
Consequently, there was no incentive for member undertakings to overestimate their cover requirements, as this would have resulted in additional taxation.
På den anden side har Frankrig angivet, at en støtteforanstaltnings selektive karakter kan retfærdiggøres med henvisning til systemets karakter og forvaltning.
In addition, France states that the selective nature of an aid measure may be justified on account of the nature and general scheme of the system.
Der kan derfor eksistere legitime begrundelser for en anderledes behandling og dermed de fordele, der følger af en sådan behandling.
Consequently, there may be legitimate reasons which justify differentiated treatment and thus, where appropriate, the granting of the advantages which may ensue.
Frankrig har imidlertid ikke afgivet oplysninger, der i denne sag kan retfærdiggøre, at fiskerivirksomheder blev behandlet anderledes end andre virksomheder.
However, in this case, France has not presented any information which could justify differentiated treatment in favour of fisheries undertakings.
Skatteforanstaltning til fordel for FPAP
Tax measure in favour of the FPAP
Frankrig mener, at FPAP's skattefritagelse var berettiget, idet FPAP ikke udøvede virksomhed med gevinst for øje, og fordi den fungerede som en brancheorganisation.
France considers that the exemption from corporation tax granted to the FPAP is justified on account of its non-profit-making character and its trade association status.
Frankrig har påpeget, at dette er foreneligt med EU-retten.
France asserts that this is compliant with European Union law.
Selve formålet med selskabsskatten er nemlig at beskatte virksomhed, der udøves med gevinst for øje.
The very objective of corporation tax is to levy a tax on profit-making activities.
Frankrig erindrer om, at Kommissionen i overensstemmelse med dette princip selv har fastslået, nemlig i sin meddelelse om anvendelsen af statsstøttereglerne på foranstaltninger vedrørende direkte beskatning af virksomhederne [10] (i det følgende benævnt »meddelelsen om direkte beskatning«), at skattesystemets karakter kan berettige, at virksomheder, som ikke arbejder med gevinst for øje, fritages for indkomstskat.
In application of this principle, France recalls that the Commission itself, in its communication on the application of the State aid rules to measures relating to direct business taxation [10] (hereinafter: ‘direct taxation communication’), considers that the nature of the tax system may justify exemption from business tax for not-for-profit organisations.
Vurderingen i beslutningen om indledning af proceduren bør revideres og udvides i lyset af de oplysninger, som Frankrig indgav den 8. september og 29. november 2008 (se betragtning 5 og 6).
The assessment set out in the decision to initiate the procedure must be reviewed and developed in the light of the information presented by France on 8 September and 29 November 2008 (see recitals 5 and 6).
Analysen foretages med udgangspunkt i det dobbelte formål, som FPAP tjente, nemlig på den ene side at købe finansielle optioner på terminsmarkederne for olie og olieprodukter og på den anden side at betale de deltagende fiskerivirksomheder et beløb svarende til forskellen mellem den gennemsnitlige månedlige referencepris og »den gennemsnitlige dækkede pris« eller prisen på 30 eurocent pr. liter afhængigt af tidsperioden.
The analysis examines the double objective of the FPAP, that is to say, on the one hand, to acquire financial options on futures markets for petrol and derivative products and, on the other hand, to pay the member fisheries undertakings a sum equal to the difference between the average monthly reference price and the ‘maximum price covered’ or the price of 30 euro cents per litre depending on the period.
Den pågældende skatteforanstaltning gav fiskerivirksomheder mulighed for at trække deres bidrag til FPAP fra i deres skattepligtige indkomst.
The tax measure in question involves the option of deducting the contributions paid by fisheries undertakings to the FPAP from taxable income.
Frankrig mener ikke, at denne fradragsmulighed udgør statsstøtte, da disse bidrag falder ind under kategorien af virksomheders indirekte omkostninger, som er fradragsberettigede i henhold til de franske skatteregler.
France considers that this deduction does not constitute State aid since the contributions constitute part of the overheads of the undertakings and the French tax system provides for the deduction of such expenses from taxable income.
Ifølge Frankrig drejer det sig derfor om anvendelse af en generel skatteregel, hvorfor fradragsmuligheden ikke er at betragte som statsstøtte.
Consequently, it is claimed that the measure constitutes the implementation of a general measure and that the deduction does not constitute State aid.
Kommissionen konstaterer, at indirekte omkostninger rent faktisk er fradragsberettigede i henhold til artikel 39 i skatte- og afgiftsloven.
The Commission notes that overheads are deductible from undertakings’ results in application of Article 39 of the General Tax Code.
Det drejer sig om en generel foranstaltning, som gælder for alle virksomheder, uanset aktivitetsområde.
This is a general measure which applies to all undertakings, irrespective of their field of activity.
Fradragsmuligheden falder derfor ind under kategorien af skatteforanstaltninger, som gælder for alle erhvervsdrivende, jf. punkt 13 i meddelelsen om direkte beskatning.
The deduction option therefore falls under the category of tax measures open to all economic operators referred to under point 13 of the ‘direct taxation communication’.
En sådan foranstaltning, som anvendes på samme måde på alle virksomheder og al produktion, udgør ikke statsstøtte.
Accordingly, a measure of this kind which applies without distinction to all undertakings and the production of all goods does not constitute State aid.
Frankrig påpeger, at retten til at fradrage omkostninger som indirekte omkostninger afhænger af formålet med omkostningerne.
France argues that the eligibility of charges for deduction as overheads is determined on the basis of the object of the charges.
Hvis omkostningerne er opstået i virksomhedens interesse, er de i princippet fradragsberettigede.
If the charges were incurred in the company’s interest, they are in principle deductible.
Bidrag, der indbetales til erhvervsorganisationer (brancheorganisationer, handelskamre osv.), er pr. definition omkostninger opstået i virksomhedens interesse og er altid fradragsberettigede.
Accordingly, contributions paid to professional bodies (associations, chambers of commerce, etc.) by definition constitute expenditure committed in the interest of the professional activity in question and are always eligible for deduction from the taxable result.
Eftersom FPAP er en brancheorganisation, er de bidrag, der indbetales til organisationen, fradragsberettigede.
As the FPAP is a trade association, the eligibility for deduction of its members’ contributions follows the same principle.
I beslutning 2008/936/EF anførte Kommissionen desuden følgende i betragtning 20: »FPAP er således tænkt som et gensidigt forsikringsselskab, der tilbyder medlemmerne visse ydelser til gengæld for deres bidrag.«
Moreover, the Commission stated in recital 20 of Decision 2008/936/EC that ‘the FPAP is thus designed to be a mutual insurance company providing a number of benefits for its members in exchange for their contributions’.
Forsikringsgebyrer udgør en del af de omkostninger, som virksomhederne påtager sig for at gardere sig mod forskellige risici.
Insurance contributions form part of the charges borne by undertakings to protect themselves against various risks.
En sådan risiko kan f.eks. være risikoen for svingninger i olieprisen.
The risk of fluctuations in the cost of oil may constitute one of these risks.
Disse omkostninger hænger direkte sammen med udøvelsen af virksomhedens aktiviteter og bidrager ikke til at øge virksomhedens aktiver. De kan ligeledes trækkes fra i den skattepligtige indkomst som indirekte omkostninger.
These charges are directly linked to the carrying out of the professional activity and do not increase the assets of the undertaking; they are also deductible from taxable income as overheads.
Bidragene til FPAP til dækning af risikoen for svingninger i olieprisen kan derfor betragtes som fradragsberettigede i henhold til artikel 39 i den franske skatte- og afgiftslov.
It can therefore be considered that the contributions to the FPAP used to offset the risk of fluctuations in the price of oil are deductible from undertakings’ results in application of Article 39 of France’s General Tax Code.
Under disse omstændigheder drejer det sig reelt om gennemførelse af en generel foranstaltning.
Under these conditions, the measure corresponds to the implementation of a general measure.
Denne fradragsmulighed udgør derfor ikke statsstøtte.
The deduction option does not therefore constitute State aid.
Kommissionen noterer sig også, at efter opløsningen af FPAP indstillede den definitivt al økonomisk virksomhed.
The Commission also observes that, following the liquidation procedure, the FPAP ceased all economic activity.
FPAP's aktiviteter og aktiver blev ikke overført til et andet foretagende.
The activities and assets of the FPAP have not been transferred to any other undertaking.
Desuden blev de midler, som FPAP var i besiddelse af på opløsningstidspunktet, overført til staten via OFIMER, der er et statsfinansieret offentligt organ.
Moreover, the funds which were still available to the FPAP on the date of its disbandment were transferred to the state, via OFIMER, a state-funded public body.