natgillin/translations-raw huggingface dataset:
De var endvidere af den opfattelse, at sådanne fradrag er baseret på den omstændighed, at sociale sikringsbidrag og sygeforsikringsbidrag kompenseres af den personlige indkomstskatteordning.
They also considered that such a reduction stems from the fact that social insurance and health insurance contributions are compensated by the personal income tax scheme.
Det er ikke i forbindelse med fradragsberettigelse væsentligt, om indkomstskatten betales på grundlag af lønindtægt eller erhvervsindtægter.
In order to claim deductions it is not important whether income tax is paid based on income or revenue.
Fradrag af sociale sikringsbidrag og sygeforsikringsbidrag kan også foretages af skattepligtige, som har valgt at betale tonnageafgift efter en fast sats, på grundlag af hvilken der beregnes indkomstskat.
Social insurance and health insurance contributions deductions may also be made by taxpayers who have opted for a lump sum of register income tax, under which revenue is subject to taxation.
De har endvidere gjort gældende, at den omstændighed, at tonnageafgiften ikke betales på grundlag af den faktiske indkomst, ikke kan være afgørende for den manglende mulighed for at fradrage det sociale sikrings- og sygeforsikringsbidrag i henholdsvis afgiftsgrundlaget og afgiften.
They further argued that the fact that tonnage tax is not paid on the basis of real income should not decide about the lack of the possibility to deduct social insurance and health insurance contributions, respectively from the tax base and from tax.
Desuden har de polske myndigheder gjort gældende, at såfremt man fratager de redere, som er fysiske personer muligheden for at fradrage sociale sikringsbidrag og sygeforsikringsbidrag i henholdsvis afgiftsgrundlaget og tonnageafgiften, vil det indebære en differentiering af redernes retlige og beskatningsmæssige status, der afhænger af, om de ud over at udøve aktiviteter, der er genstand for tonnageafgifter, har anden indkomst, dvs. fra udlejnings- eller ansættelsesforhold.
Furthermore, the Polish authorities argued that depriving shipowners who are natural persons of the possibility of deducting social insurance and health insurance contributions respectively from the tax base and from tonnage tax would lead to differentiation in the legal and tax standing of shipowners, depending on whether, apart from engaging in activities subject to tonnage tax, they generate other income, i.e. from hiring and employment relationship.
De polske myndigheder præciserede endvidere, at fradragsordningen kun vedrører personer, som udøver berettigede aktiviteter, og ikke de søfolk, de beskæftiger.
The Polish authorities further clarified that the deductions system only concerns persons who engage in eligible business activities, and not to the sailors employed by them.
Som anført i 17. betragtning til denne beslutning gav de polske myndigheder i brevet af 25. februar 2009 ikke desto mindre tilsagn om at ændre tonnageafgiftsordningen ved at fjerne muligheden for at fradrage sociale sikrings- og sygeforsikringsbidrag fra lov om tonnageafgift, såfremt rederen er en fysisk person eller en fysisk person i et partnerskab (dvs. lovens artikel 4, stk. 3-5, artikel 6 og artikel 12, stk. 3).
Nevertheless, as indicated in recital 17 of the present decision, by letter from 25 February 2009 the Polish authorities committed to modify their tonnage tax scheme by removing from the Tonnage Tax Act the possibility to deduct social security and health insurance contributions if the shipowner is a natural person or a natural person in a partnership (i.e. Article 4(3) to (5), Article 6 and Article 12(3) of the Act).
Berettigelse af opmudrings-/sandsugnings- og bugseringsaktiviteter
Eligibility of dredging and towage activities
Med hensyn til Kommissionens foreløbige vurdering om at opmudrings-/sandsugnings- og bugseringsaktiviteters mulighed for at blive pålagt tonnageafgifter skal baseres på driftstiden for en bestemt slæbebåd eller opmudrings-/sandsugningsfartøj i et skatteår og ikke på størrelsen af de genererede indtægter, anførte de polske myndigheder, at en sammenknytning af driftstiden med muligheden for at pålægge en bestemt aktivitet tonnageafgifter ikke altid vil afspejle udøvelsen af denne aktivitet i løbet af året.
With regard to the Commission’s preliminary assessment that the eligibility for tonnage tax of dredging and towage activities should be based on the operating time of a given tug or dredger in the fiscal year and not on the level of generated income, the Polish authorities argued that the linking to work time to the possibility of taxing a given activity with tonnage tax will not always reflect the use of this activity during the year.
Efter myndighedernes opfattelse vil det være mere passende at bibeholde de aktuelle løsninger, dvs. basere sig på omfanget af de aktiviteter, der er omfattet af tonnageafgiften, som en andel af den samlede omsætning, idet der i sådanne tilfælde er mulighed for at kontrollere de oplysninger, der er angivet i den skattepligtiges regnskaber.
In their view, it would be more appropriate to retain the present solutions, i.e. to refer to the share volume from activities covered by tonnage tax in the overall volume of revenue, as in such cases there exists the possibility of verifying data included in the accounts kept by the taxpayer.
De polske myndigheder har hævdet, at denne løsning er nemmere at kontrollere, både for den skattepligtige og for skattemyndighederne, og dette skulle gøre det muligt at eliminere uautoriseret brug af tonnageafgifter for at dække disse bestemte typer aktiviteter i situationer, hvor betingelserne ikke er opfyldt.
The Polish authorities stated that this kind of solution is simpler to control, both for the tax payer and the tax authorities, and this should permit the elimination of the unauthorised use of tonnage tax to cover these given types of activities in situations when the required conditions are not met.
Som anført i 20. betragtning til den foreliggende afgørelse gav de polske myndigheder som svar på Kommissionens bekymringer i beslutningen om at indlede proceduren ikke desto mindre den 25. februar 2009 tilsagn om at ændre tonnageafgiften ved at indføre kriteriet om, at for at få omfattet bugserings- og opmudring/sandsugning af tonnageafgiften, skal mindst 50 % af hver slæbebåd eller opmudrings-/sandsugningsfartøjs driftstid i et skatteår udgøre søtransport.
Nevertheless, as noted in recital 20 of the present decision, in response to the concerns raised by the Commission in the decision to open formal investigation procedure, by letter of 25 February 2009 the Polish authorities committed to modify their tonnage tax by introducing the criterion that in order to include towage and dredging in the tonnage tax, at least 50 % of the annual operational time of each tug or dredger over a fiscal year should constitute maritime transport.
Berettigelse af teknisk administration og besætningsadministration samt indchartrede skibe på tids- eller rejsebasis under tonnageafgiftsordningen
Eligibility of technical management and management of crews, as well as chartered-in ships on a time or voyage basis in the tonnage tax scheme
I beslutningen om at indlede proceduren præciserede Kommissionen, at kun de skibe, i forhold til hvilke rederen sikrer enten skibets besætningsadministration og den tekniske administration eller skibets kommercielle administration, skulle omfattes af tonnageafgiften, forudsat at skibets tonnage ikke fire gange overstiger tonnagen for skibe, for hvilke rederen på samme tid udøver disse tre opgaver, nemlig: teknisk administration af skibet, besætningsadministration og kommerciel administration.
In the decision to open formal investigation procedure the Commission clarified that only those vessels should be included in the tonnage tax in relation to which the ship-owner ensures either crew management and the technical management of the ship or the commercial management of the ship, providing that the tonnage of the mentioned ships does not exceed four times the tonnage of vessels in relation to which the ship-owner carries out at the same time these three functions, namely: technical management of the ship, crew management and commercial management.
De polske myndigheder har gjort gældende, at de har udarbejdet tonnageafgiftsordningen på grundlag af Fællesskabets retningslinjer for statsstøtte til søtransportsektoren [36] (i det følgende benævnt »retningslinjerne«), som ikke indeholder sådanne detaljerede betingelser, hvorfor sådanne betingelser ikke skal indgå i bestemmelserne i lov om tonnageafgift.
The Polish authorities argued that they had conceived their tonnage tax system on the basis of the Community guidelines on State aid to maritime transport [36] (hereinafter ‘the Guidelines’), which do not contain such detailed conditions which therefore did not have to be included in the provisions of the Tonnage Tax Act.
Hvad angår indchartrede skibe på tids- eller rejsebasis har de polske myndigheder som anført i 35. betragtning til denne afgørelse præciseret, at disse ikke kan være berettigede til tonnageafgift.
As regards chartered-in ships on a time or voyage basis, as indicated in recital 35 of the present decision the Polish authorities clarified that they will not be eligible for tonnage tax.
Krav i forbindelse med strategisk administration og kommerciel administration
Requirements in relation to strategic management and commercial management
Hvad angår de krav, der er beskrevet i beslutningen om at indlede proceduren vedrørende strategisk administration og teknisk administration, hvorefter alle centrale beslutninger skal træffes i Polen, og den øverste ledelse, hovedkvarteret, bestyrelsen og den administrerende ledelse skal befinde sig i Polen, har de polske myndigheder anført, at disse krav ikke indgår i bestemmelserne i lov om tonnageafgift.
Regarding the requirements, described in the opening decision, in relation to strategic management and technical management that effectively all key decisions should be taken in Poland and that the senior personnel, the headquarters and the board of directors and operational board should be in Poland, the Polish authorities stated that these requirements do not stem from the provisions of the Tonnage Tax Act.
Ifølge de polske myndigheder indeholder lov om tonnageafgift ikke bestemmelser om vurderinger (undersøgelser) af strategisk og kommerciel administration.
According to the Polish authorities, the provisions of the Tonnage tax Act do not anticipate assessment (inspection) of strategic and commercial management.
De præciserede endvidere, at betingelserne vedrørende strategisk og kommerciel administration er fakultative og ikke fakultative.
They further clarified that the conditions regarding strategic and commercial management are alternative and not cumulative.
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 three factors must 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.
Derfor er virksomheder ifølge de polske myndigheder 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-lande.
Therefore, according to the Polish authorities, the 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.
Hvad angår etableringsfriheden har de polske myndigheder forklaret, at en reder også kan være en udenlandsk erhvervsdrivende [37], som i Polen udøver tonnageafgiftsberettigede aktiviteter.
As regards the freedom of establishment, the Polish authorities explained that the shipowner can also be a foreign entrepreneur [37] who is engaged in Poland in activities eligible for tonnage tax.
De har nemlig gjort gældende, at det er muligt i det polske skibsregister at registrere et skib, som er ejet af en EU-borger eller en juridisk person, hvis hjemsted befinder sig i en EU-medlemsstat, samt et skib, som:
In fact, they argued that it is possible to register in the Polish Register of Ships a vessel owned by a citizen of a European Union Member State or a legal person whose seat is in a European Union Member State, as well as a vessel which:
mindst er 50 % ejet af en EU-borger eller en juridisk person, hvis hjemsted er registreret i en medlemsstat, forudsat at rederen har bopæl eller selskabets hovedsæde eller filial i en medlemsstat (kan indføres i det polske skibsregister i det permanente skibsregister efter ansøgning fra alle medejerne)
is at least half-owned by a citizen of a Member State or a legal person whose registered seat is in a Member State, providing that the owner of the ship has his place of residence or the seat of his principal plant or branch in a Member State (may be entered in the Polish Register of Ships in the Permanent Register of Ships on application of all the joint-owners);
er ejet af en kapitalsammenslutning med hovedsæde i udlandet, i hvilken sammenslutning en EU-borger eller en juridisk person, som har hovedsæde i en EU-medlemsstat har en kapitalandel, forudsat at rederen har bopæl eller selskabets hovedsæde eller filial i en EU-medlemsstat (kan indføres i det polske skibsregister i det permanente skibsregister efter ansøgning fra ejeren).
is owned by an association of capital with registered seat abroad, in which association the citizen of a European Union Member State or the legal person whose registered seat is in a European Union Member State holds share capital, providing that the owner of the ship has his place of residence or the seat of his principal plant or branch in a European Union Member State (may be entered in the Polish Register of Ships in the Permanent Register of Ships on application of the owner).
De polske myndigheder præciserede også, at udlændinge fra medlemsstaterne og EØS-lande kan opstarte og udøve forretningsaktiviteter efter de samme principper som polske erhvervsdrivende.
The Polish authorities also clarified that foreign persons from the Member States and EEA countries may embark upon and conduct business activities along the same principles as Polish entrepreneurs.
Hertil kommer, at borgere uden for EU og EØS også kan opstarte og udøve forretningsaktiviteter efter de samme principper som polske borgere, hvis de har lovlig bopæl i Polen.
In addition, citizens of non-EU/EEA states may also embark upon and conduct business activities along the same principles as Polish citizens if they are legally residing in Poland.
Endvidere kan udenlandske erhvervsdrivende (en udlænding, som udøver forretningsaktiviteter i udlandet) udøve forretningsaktiviteter i form af filialer og etablere kontorer i Polen (i henhold til lov om frihed til at udøve forretningsaktiviteter).
Furthermore, foreign entrepreneurs (a foreign person carrying out business activities abroad) may take up business activities in the form of branches and set up representations in Poland (pursuant to the Business Activities Freedom Act).
En filial er en adskilt og organisatorisk uafhængig del af de forretningsaktiviteter, den erhvervsdrivende udøver uden for den erhvervsdrivendes forretningssted eller hovedvirksomhed.
A branch is a separate and organisationally independent part of business activities carried out by the entrepreneur beyond the entrepreneur’s seat or principal place of business activity.
De polske myndigheder har gjort gældende, at det ikke er kompliceret for en udenlandsk erhvervsdrivende at åbne en filial, og at det ikke kræver, at den udenlandske erhvervsdrivende opfylder detaljerede krav.
The Polish authorities argued that opening a foreign entrepreneur’s branch is not complicated, and does not require that the foreign entrepreneur meet detailed conditions.
Hvad angår repræsentative aktiviteter må disse udelukkende omfatte aktiviteter, der vedrører reklamer og salgsfremstød for den udenlandske forretningsdrivende.
As regards representations, they may involve exclusively activities relating to advertising and promotion of the foreign entrepreneur.
På grundlag af ovenstående og i lyset af Kommissionens foreløbige vurdering af, at betingelserne for strategisk og kommerciel administration i tonnageafgiftsordningen formentlig begrænser muligheden for at etablere datterselskaber og synes at give anledning til problemer i form af faktisk forskelsbehandling samt begrænse etableringsfriheden, har de polske myndigheder anført, at denne konklusion er ubegrundet og ikke baseret på gældende lovgivning.
Based on the above, regarding the Commission’s preliminary assessment that the conditions for strategic and commercial management contained in the tonnage tax scheme seem to limit the possibilities for subsidiaries to be established and appear to give rise to problems of de facto discrimination and to limit the freedom of establishment, the Polish authorities argued that such conclusion is unfounded and not based on the applicable legislation.
»Alt eller intet«-muligheden
The ‘All-or-nothing’ option
Hvad angår den femårige fastlåsningsperiode i den anmeldte ordning, har de polske myndigheder understreget, at retningslinjerne ikke indeholder betingelser vedrørende fastlåsningsperioder.
In relation to the 5-year lock-in period foreseen in the notified scheme, the Polish authorities underlined that the Guidelines do not set up conditions relating to lock-in periods.
Hertil kommer, at indførelsen af tonnageafgiftsperioden på fem år giver mulighed for at opnå en hurtigere virkning af de gennemførte regler såsom tilbageførsel af skibe ejet af polske rederier til brug under polsk flag, dvs. EU-flag.
In addition, the introduction of the 5-year tonnage tax period establish the possibility of attaining a more rapid effect of the implemented regulations, such as the return of vessels owned by Polish ship-owners to the use of the Polish ensign i.e. the European Union ensign.
Polen har konkluderet, at i lyset af tilsagnet om, at Polen efter ti år igen vil anmelde tonnageafgiftsordningen til Europa-Kommissionen som en støtteordning, vil forlængelsen af tonnageafgiftsperioden til ti år indebære vanskeligheder i forhold til den passende analyse af den indførte ordning, som skal udføres, inden Polen igen anmelder den.
Poland concluded that in the light of the commitment that after 10 years Poland will once again submit the tonnage tax scheme to the European Commission as an aid scheme, the prolongation of the tonnage tax period to 10 years will lead to difficulties in the appropriate analysis of the introduced scheme, which must be carried out before it is once again submitted by Poland.
Som anført i 42. betragtning til denne afgørelse gav de polske myndigheder ikke desto mindre tilsagn om at ændre tonnageafgiftsordningen ved at udvide tonnageafgiftsperioden for virksomheder til ti år.
Nevertheless, as noted in recital 42 of the present decision, the Polish authorities subsequently committed to modify their tonnage tax scheme by extending the tonnage tax period for companies to 10 years.
Kun en interesseret part, Bugsier Reederei- und Bergungsgesellschaft mbH & Co. KG (i det følgende benævnt »Bugsier Reederei«) reagerede ved brev af 20. december 2007 på offentliggørelsen i EU-Tidende af meddelelsen med sammendraget af Kommissionens beslutning af 11. december 2007.
Only one interested party, Bugsier Reederei- und Bergungsgesellschaft mbH & Co. KG (hereinafter Bugsier Reederei), reacted by letter of 20 December 2007 to the publication in the Official Journal of the notice summarising the Commission Decision of 11 December 2007.
Ifølge Bugsier Reederei bør bugsering ikke være omfattet af den polske tonnageafgiftsordning.
According to Bugsier Reederei, towage should not be covered by the Polish tonnage tax regime.
Efter deres opfattelse kan dette medføre en alvorlig konkurrencefordrejning i den europæiske bugseringssektor.
In their view, such an inclusion could cause serious distortion of competition in the European towage sector.
Spørgsmålet om, hvorvidt der er tale om statsstøtte i henhold til artikel 107, stk. 1, i TEUF
Existence of aid under Article 107(1) of the TFEU
Ifølge artikel 107, stk. 1, i TEUF, er statsstøtte eller støtte, som ydes ved hjælp af statsmidler under enhver tænkelig form, og som fordrejer eller truer med at fordreje konkurrencevilkårene ved at begunstige visse virksomheder eller visse produktioner, uforenelig med det indre marked i det omfang, den påvirker samhandelen mellem medlemsstaterne.
Under Article 107(1) of the TFEU, any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market.
De polske myndigheder tildeler gennem tonnageafgiftsordningen ved hjælp af statsmidler en fordel ved at sænke den selskabsskat eller personlige indkomstskat, som denne sektor ellers skulle betale, hvorved visse virksomheder begunstiges, eftersom foranstaltningen kun gælder søtransportsektoren.
Through the tonnage tax scheme, the Polish authorities grant an advantage, by lowering the corporate or personal income tax that this sector would otherwise have to bear, through State resources, thereby favouring certain undertakings since the measure is specific to the maritime transport sector.
Sådanne fordele truer med at fordreje konkurrencevilkårene og kan påvirke samhandelen mellem medlemsstaterne, da sådanne søfartsaktiviteter i det væsentlige udøves på verdensmarkedet, som virksomheder fra andre medlemsstater konkurrerer på.
Such advantages threaten to distort competition and could affect trade between Member States, since such shipping activities are essentially carried out on a worldwide market on which undertakings from other Member States compete.
Kommissionen finder derfor, at den anmeldte foranstaltning udgør statsstøtte, jf. artikel 107, stk. 1, i TEUF.
Therefore, the Commission considers that the notified scheme should be qualified as State aid within the meaning of Article 107(1) of the TFEU.
I henhold til artikel 107, stk. 3, litra c), i TEUF kan støtte til fremme af udviklingen af visse erhvervsgrene betragtes som forenelig med det indre marked, når den ikke ændrer samhandelsvilkårene på en måde, der strider mod den fælles interesse, og denne bestemmelse kan således muligvis danne grundlag for en undtagelse fra det generelle forbud mod statsstøtte.
Under Article 107(3)(c) of the TFEU, aid to facilitate the development of certain economic activities may be considered compatible with the internal market, where such aid does not adversely affect trading conditions to an extent contrary to the common interest, and thus provides a possible basis for an exemption from the general prohibition of State aid.
I denne sag finder Kommissionen, at artikel 107, stk. 3, litra c), i TEUF udgør det relevante retsgrundlag for vurderingen af den anmeldte foranstaltning.
In the present case, the Commission considers Article 107(3)(c) of the TFEU to be the appropriate legal basis applicable to the notified scheme.
Støtte til fordel for søfartssektoren skal undersøges i lyset af retningslinjerne, herunder vejledning om skibsadministration, som fastlægger regler for berettigelsen af tonnageafgifter eller andre afgiftsordninger for besætningsadministration og teknisk administration.
In particular, aid in favour of the maritime sector must be examined in the light of the Guidelines, including the Ship Management Guidelines, which set out the rules for the eligibility of crew and technical management of ships for tonnage tax or other tax arrangements.
Vurdering af foreneligheden
Assessment of compatibility