natgillin/translations-raw huggingface dataset:
I betragtning af det nære tilknytningsforhold mellem støtteforanstaltningen og opkrævningen af den skattelignende afgift skal afgiften ligeledes være forenelig med andre principper i traktaten, og Kommissionen var fortsat i tvivl om den skattelignende afgifts forenelighed med princippet om fri udveksling af tjenesteydelser i artikel 56 i TEUF og princippet om ikkeforskelsbehandling i artikel 110 i TEUF.
Furthermore, given the close link between the aid measure and the collection of the parafiscal levy, the compliance of the levy with some of the other principles of the Treaty should also have been fulfilled and the Commission continued to have doubts about the compatibility of the parafiscal levy with the principle of freedom to provide services set out in Article 56 TFEU and the principle of non-discrimination set out in Article 110 TFEU.
4 OVERGANGSFORANSTALTNINGER
TRANSITIONAL MEASURES
Samtidig med indførelsen af denne overgangsforanstaltning har Frankrig reduceret beskatningen efter almindelige regler af alle offline- og onlinehestevæddemål.
In parallel with the introduction of this transitional measure, France reduced the level of general taxation on all online and brick-and-mortar horse-race betting.
Afgiften er blevet reduceret fra 5,7 % til 4,6 % af indsatserne.
The rate of this tax was reduced from 5,7 % to 4,6 % of stakes.
5 DE FRANSKE MYNDIGHEDERS BEMÆRKNINGER
COMMENTS BY THE FRENCH AUTHORITIES
De franske myndigheder fremsendte ved brev af 18. januar 2011 deres bemærkninger til indledningsbeslutningen.
The French authorities sent their comments on the opening decision by letter dated 18 January 2011.
Forekomst af statsstøtte
On the existence of state aid
De franske myndigheder gør ikke indsigelse mod, at foranstaltningen betegnes som statsstøtte, hvilket er i overensstemmelse med anmeldelsen, men sætter imidlertid spørgsmålstegn ved følgende:
While the French authorities did not dispute the classification as state aid, being as it was in keeping with their notification, they did question the following points:
Tilstedeværelse af en fordel for væddeløbsselskaber
Existence of an advantage in favour of the horse racing companies
De franske myndigheder tvivler på, at foranstaltningen kan give væddeløbsselskaberne en fordel i forhold til situationen før liberaliseringen af onlinemarkedet for hestevæddemål.
The French authorities questioned whether the measure could provide an advantage for the horse racing companies compared with the situation prior to the opening-up to competition of the online horse-race betting market.
Foranstaltningen vil blot være en nødvendig tilpasning til den nye situation, hvor der ikke længere er en enkelt spiludbyder, men flere.
The measure was simply an adjustment needed in the light of the new situation in which there was now not just one gambling operator but several.
Den byrde, som PMU tidligere var pålagt, vil blot blive fordelt på alle udbyderne.
The burden on the PMU prior to the change would simply be spread over all operators.
De franske myndigheder mener endvidere, at foranstaltningen ikke kan give PMU en fordel, da PMU skal overføre hele afgiftsprovenuet til væddeløbsselskaberne.
The French authorities also considered that the PMU could not gain any advantage from the measure because it would pay the entire proceeds from the levy to the horse racing companies.
Fordrejning af konkurrencevilkårene og påvirkning af samhandelen
Impact on competition and effect on trade
Efter de franske myndigheders opfattelse vil der ikke ske en potentiel konkurrencefordrejning på onlinemarkedet for hestevæddemål, da alle udbydere af onlinehestevæddemål pålægges samme afgift, og der vil heller ikke ske nogen konkurrencefordrejning i forbindelse med organiseringen af hestevæddeløb, idet der ikke er konkurrence mellem væddeløbsselskaberne, da de samarbejder på europæisk og endog globalt plan (væddeløbskalenderen vil f.eks. blive optimeret for at undgå overlapninger).
The French authorities considered that there was no potential distortion of competition in the online horse-race betting market because the levy applied uniformly to all online horse-race betting operators, nor was there any distortion of competition at the level of the organisation of the horse races themselves because the horse racing companies did not compete but worked together at the European, and indeed, global level (for example, the racing calendar was optimised to avoid conflicting dates).
Anvendelse af betegnelsen tjenesteydelser af almen økonomisk interesse på væddeløbsselskabernes aktiviteter
Regarding the SGEI status of the horse racing companies' activities
De franske myndigheder har understreget, at medlemsstaterne skal have et spillerum med hensyn til at fastsætte og organisere tjenesteydelser af almen økonomisk interesse.
The French authorities insisted on the margin of discretion granted to Member States in defining and organising SGEIs.
Domstolen har flere gange fastslået, at medlemsstaterne, når de fastsætter de tjenesteydelser af almen økonomisk interesse, som de overdrager visse virksomheder at udføre, kan "tage hensyn til deres egne indenrigspolitiske mål" [19].
On several occasions, the Court of Justice of the European Union had found that, when Member States defined the services of general economic interest which they entrusted to certain enterprises, they could take into account ‘objectives pertaining to their national policy’ [19].
De franske myndigheder mener, at væddeløbsselskabernes organisering af hestevæddeløb bidrager til gennemførelsen af en tjenesteydelse af almen økonomisk interesse til videreudvikling af hesteracer, fremme af hesteavl, uddannelse i væddeløbs- og avlssektoren og udvikling af landdistrikter.
The French authorities considered that the organisation of horse races by the horse racing companies did indeed contribute towards an SGEI for the improvement of the equine species, the promotion of horse breeding, personnel training in the horse racing and breeding sector, and rural development.
Den franske lovgiver har ønsket at fastslå, at væddeløbsselskaberne bidrager til en offentlig tjeneste, ved lov af 12. maj 2010.
By the Law of 12 May 2010, the French legislature had sought to make clear the existence of a public service mission to which the horse racing companies contributed.
Som anført i lovens artikel 3 er en af hovedmålsætningerne for statens politik på spilleområdet at sikre "en afbalanceret og rimelig udvikling af de forskellige former for spil for at undgå enhver økonomisk destabilisering af de pågældende aktiviteter".
Among the main objectives of the State's policy in the area of gambling, as stipulated in Article 3 of that law, was the 'balanced and fair development of the different types of game in order to avoid any economic destabilisation of the sectors concerned.'
I artikel 65 anføres det, at "væddeløbsselskaberne bidrager, navnlig gennem organisering af hestevæddeløb, til en offentlig tjeneste til videreudvikling af hesteracer, fremme af hesteavl, uddannelse i væddeløbs- og avlssektoren og udvikling af landdistrikter".
Article 65 stipulated that 'the horse racing companies participate inter alia through the organisation of horse races in the public service of improving the equine species, promoting horse breeding, training personnel in the horse racing and breeding sector and developing the countryside.'
Denne tjeneste opfylder EU-kravene til tjenesteydelser af almen økonomisk interesse, da den er generel og obligatorisk, overdraget ved offentligretlige beføjelser, og er af særlig karakter i forhold til aktiviteterne i en almindelig privat virksomhed.
The mission complied with the Community's requirements in the area of SGEIs because its application was universal and compulsory and conferred by an act of a public authority, and it was specific in nature when compared with the operations of an ordinary private business.
Kommissionen har anerkendt den almennyttige karakter af forædling af hesteracer, navnlig i:
The general-interest dimension of the improvement of the bloodline had been recognised by the Commission through the following in particular:
direktivet om samhandelen med enhovede dyr bestemt til konkurrencer [20], hvor fordelene ved "at sikre en rationel udvikling af produktionen af enhovede dyr" og fremme "beskyttelse, fremme og forbedring af opdræt" anerkendessagen Ladbroke mod Kommissionen [21], hvor Kommissionen har fastslået, at "indsatsen for at udvikle og effektivisere totalisatorspilsektoren og navnlig forædlingen af hesteracer [udgør] et lovligt formål, der er i overensstemmelse med Fællesskabets interesse."(50) De franske myndigheder har endvidere understreget betydningen af hestesektoren som drivkraft for udviklingen af landdistrikter, navnlig gennem de 250 væddeløbsbaner, og for bevarelsen af en særlig kulturarv.
The Directive on trade in equidae intended for competitions [20], which recognised the interest in 'ensur[ing] the rational development of equidae production' and encouraging 'the safeguard, development and improvement of breeding'.The position adopted in Ladbroke v Commission [21], in which the Commission had asserted that 'the contribution to the development and greater efficiency of the totalisator betting sector and above all to the improvement of bloodstock constitute legitimate objectives consistent with the Community interest.'(50) The French authorities also emphasised the importance of the horse sector in developing the countryside, particularly by means of the 250 race courses, and in preserving a certain cultural heritage.
Endelig har de franske myndigheder gjort gældende, at Conseil d'Etat (det franske statsråd) har fastslået tilstedeværelsen af en sådan tjenesteydelse af almen økonomisk interesse i sin udtalelse af 26. november 2009 [22], hvor der både henvises til målene i ovennævnte direktiv og til mål af almen interesse såsom fremme af hesteavl og udvikling af landdistrikter.
Finally, they pointed out that the Council of State in its opinion of 26 November 2009 [22] had found that such an SGEI existed, by referring both to the objectives set out in the abovementioned Directive and to the general interest objectives such as the promotion of breeding and rural development.
Conseil d'Etat har desuden vurderet, at fremme af hesteavl kan henføres under fysisk planlægning og udvikling af landdistrikter, som også kan betragtes som mål af almen interesse.
In addition, the Council of State had found that the promotion of breeding was not unrelated to regional planning and rural development, which might also be considered to be general interest objectives.
Hestevæddeløb vil bidrage til disse mål, navnlig grundet det store antal væddeløbsbaner i Frankrig.
Horse racing contributed to these objectives particularly because of the considerable number of race courses in France.
Foranstaltningens forenelighed i henhold til artikel 106, stk. 2, i TEUF
Regarding the compatibility of the measure under Article 106(2) TFEU
De franske myndigheder er af den opfattelse, at betingelserne for forenelighed i henhold til artikel 106, stk. 2, i TEUF, er opfyldt.
The French authorities considered that the conditions of compatibility based on Article 106(2) TFEU were met.
De franske myndigheder mener navnlig, at kompensationen for udførelsen af den offentlige tjeneste er nødvendig (f.eks. er væddeløbspræmierne jockeyernes løn) og proportional.
In particular, they considered that compensation for the performance of the public service was necessary (race prizes, for example, made up jockeys' wages) and proportionate.
Den afgift, som væddeløbsselskaberne pålægges, vil blive nøje fastlagt på grundlag af udgifterne til opfyldelse af forpligtelsen til offentlig tjeneste og de samlede indsatser i hestevæddemål, hvilket bør forhindre overkompensation.
The percentage of the levy assigned to the horse racing companies was precisely determined on the basis of the total cost of the public service obligations and the total amount of the stakes collected from horse-race betting, which should avoid any overcompensation.
I anmeldelsen redegøres der desuden for en mekanisme til kontrol af overkompensation.
Furthermore, the notification specified a mechanism for controlling overcompensation.
Foranstaltningens forenelighed med princippet om fri udveksling af tjenesteydelser
Regarding the compatibility of the measure with the principle of free movement of services
De franske myndigheder har gjort gældende, at den skattelignende afgift ikke indeholder diskriminerende elementer, da den er til fordel for:
The French authorities argued that the parafiscal levy did not contain any discriminatory elements because it benefited:
i første instans væddeløbsselskaberne, og navnlig selskaberne i PMU, den godkendte udbyder af væddemål.
In the first instance, the horse racing companies, and particularly those that constituted the PMU, the authorised betting operator.
Disse selskaber er imidlertid ikke mere fordelagtigt stillet end andre udbydere, hverken økonomisk eller konkurrencemæssigt, da denne afgift udelukkende anvendes til at finansiere den offentlige tjeneste, som de har fået pålagt af de franske myndigheder, og der skelnes ikke mellem udbydernes nationalitet
However, these companies gained no advantage, either financial or competitive, over other operators as this income was used solely and exclusively to finance the public service mission which was entrusted to them by the French authorities and which made no distinction according to the nationality of the participants in races.
i sidste instans indirekte alle nationale eller udenlandske godkendte udbydere af væddemål.
Ultimately, and indirectly, all authorised betting operators whether French or foreign.
De vil alle rent faktisk drage fordel af de positive eksterne virkninger af organiseringen af meget attraktive væddeløb af høj kvalitet.
They would benefit from the positive externalities of a high-quality and highly appealing race organisation.
6 DE INTERESSEREDE PARTERS BEMÆRKNINGER
COMMENTS BY INTERESTED PARTIES
Bemærkninger fra interesserede parter, som er for den anmeldte foranstaltning
Comments by interested parties in support of the notified measure
Seks af de interesserede parter støttede den anmeldte foranstaltning.
Six interested parties were in favour of the notified measure.
Der var bl.a. tale om to moderselskaber, som drager stor fordel af denne foranstaltning.
They included the two horse racing parent companies which stood to benefit significantly from the measure.
De interesserede parter, der støttede den anmeldte foranstaltning, havde følgende hovedargumenter:
The main arguments put forward by the interested parties in favour of the notified measure were as follows:
Foranstaltningens betydning for hestevæddeløb i fremtiden
Importance of the measure for the future of horse racing
En række interesserede parter påpegede, at hestevæddeløb i hele Europa er finansieret af indtægter fra væddemål og således er helt afhængige af disse indtægter.
Some interested parties explained that horse races throughout Europe were financed by the revenues from bets and were therefore totally dependent on these revenues.
Der er således en sammenhæng mellem den direkte beskæftigelse i hestevæddeløbssektoren og indtægterne fra hestevæddemål, der tilbageføres til sektoren.
There was therefore a correlation between the level of direct employment in the horse racing sector and the revenues generated from betting on horse races that were redirected towards this sector.
Et indtægtsfald vil få konsekvenser for avlssektoren, og hestevæddeløbene vil ikke kunne sikre opfyldelsen af forpligtelsen til videreudvikling af hesteracer og fremme af hesteavl.
A drop in revenues would have repercussions on the breeding industry and would not allow horse racing to fulfil its task of improving the equine species and promoting horse breeding.
Hestevæddeløbssektoren er desuden et vigtigt aktiv for Europa, og de 250 væddeløbsbaner i Frankrig spiller en meget vigtig social rolle på grund af franskmændene kærlighed til hestevæddeløbstraditionen, og derudover fordi de ofte er placeret i ugunstigt stillede områder i Frankrig.
Moreover, the horse racing sector was a considerable asset for Europe, and the 250 race courses in France played a very significant social role because of the attachment of the French to the horse racing tradition and because they were often located in the more disadvantaged regions of France.
Det er ligeledes vigtigt at beskytte totalisatorsystemet, der giver størst garanti for gennemsigtighed og integritet, og som har til formål at sikre sporten et rimeligt afkast.
It was also important to protect the totalisator betting system, as it provided the best possible guarantee of transparency and integrity and aimed to secure a fair return for the sport.
En række interesserede parter anførte, at den anmeldte foranstaltning ikke udgør statsstøtte i henhold til artikel 107, stk. 1, i TEUF, af følgende grunde:
Some interested parties argued that the notified measure was not aid within the meaning of Article 107(1) TFEU for the following reasons:
De væddeløbsselskaber, der drager fordel af foranstaltningen, får ikke en økonomisk fordel, idet afgiftsprovenuet, 8 % af indsatserne i onlinehestevæddemål, vil være meget mindre end moderselskabernes udgifter til opfyldelse af forpligtelsen til offentlig tjeneste [23].
It did not confer any economic advantage on the horse racing companies benefiting from it: the income from the levy, which corresponded to 8 % of the stakes placed in online horse race betting, was much lower than the cost to the horse racing parent companies of implementing the public service obligations [23].
Foranstaltningen vil desuden ikke påvirke samhandelen og vil eller kan heller ikke fordreje konkurrencevilkårene, idet der ikke vil være tale om et egentligt marked for hestevæddeløb, hvor konkurrencevilkårene kunne fordrejes, med blot et marked for hestevæddemål.
Moreover, the measure did not affect trade and neither distorted nor was likely to distort competition because there was no market for horse racing in the strict sense that could be subject to a distortion of competition, but simply a market for horse-race betting.
Selv om Kommissionen skulle være af den opfattelse, at der var et marked for hestevæddeløb, ville de væddeløbsselskaber, der drager fordel af foranstaltningen, ikke konkurrere med væddeløbsselskaber i de andre medlemsstater, da væddeløbsselskaberne samordner deres aktiviteter på europæisk plan og endog på globalt plan for at undgå en sådan konkurrence, f.eks. ved at organisere væddeløb på forskellige datoer.
Even if the Commission were to find that there was a market for horse racing, the horse racing companies benefiting from the measure were not in competition with horse racing companies in other Member States because the horse racing companies coordinated their operations at a Europe-wide or even worldwide level to avoid competition of this kind, by holding races on different dates for example.
Selv om Kommissionen udvidede sin analyse til at omfatte markedet for hestevæddemål, kunne foranstaltningen, der ikke forskelsbehandler udbydere af væddemål, derfor heller ikke skabe konkurrencefordrejning på dette marked.
Furthermore, should the Commission increase the scope of its analysis to include the horse-race betting market, no distortion could arise in this market given that the measure did not discriminate between betting operators.
Endelig anførte en række interesserede parter ligeledes, at væddeløbsselskabernes aktiviteter har lokal karakter og således ikke kan fordreje konkurrencevilkårene mellem medlemsstaterne.
Finally, certain interested parties also argued that the activities of the horse racing companies were local in nature and therefore had no effect on trade between Member States.
Definition af tjenesteydelser af almen økonomisk interesse
Definition of SGEI
En række interesserede parter understregede, at medlemsstaterne skal have et spillerum med hensyn til at fastsætte og organisere tjenesteydelser af almen økonomisk interesse.
Some interested parties insisted on the Member States' margin of discretion in defining and organising SGEIs.
De påpegede endvidere, at anvendelsen af betegnelsen tjenesteydelser af almen økonomisk interesse på væddeløbsselskabernes aktiviteter var berettiget på grund af den franske hestesektors historiske, kulturelle og økonomiske dimension.
They also explained that the SGEI status of the horse racing companies' activities was justified by the historical, cultural and economic dimension of the French horse racing and equine industry.
Organiseringen af væddeløb var i overensstemmelse med hensynet til den offentlige orden og målsætningen om at bevare en kulturel og genetisk arv og særlig knowhow som et naturligt led i den fysiske planlægning.
The organisation of horse races satisfied a public need and was in keeping with the choice to preserve a cultural and genetic heritage and specific areas of expertise in a context of spatial planning.
Endelig har organiseringen af væddemål ligeledes en sportsdimension.
Lastly, the organisation of horse races also had a sporting dimension.
En række interesserede parter fremførte endvidere, at hestevæddeløb var en strukturelt tabsgivende aktivitet, hvis overlevelse afhang af ejernes indskud, som ikke kommer igen, og et net af 6000 frivillige.
Some interested parties argued further that horse racing was a structurally loss-making activity which relied on the non-recoverable contributions of owners, as well as a network of 6000 volunteers, in order to exist.
Hestevæddeløb kan således ikke udbydes på tilfredsstillende vis af markedet, og det er således berettiget at betegne væddeløbsselskabernes aktiviteter som tjenesteydelser af almen økonomisk interesse.
Consequently, horse racing could not be ruled satisfactorily by the market, and hence the SGEI status of the horse racing companies' activities was justified.
Forenelighed i henhold til artikel 106, stk. 2, i TEUF
Compatibility under Article 106(2) TFEU
En række interesserede parter anførte, at selv om foranstaltningen blev betragtet som statsstøtte, ville den være forenelig med reglerne for finansiering af tjenesteydelser af almen økonomisk interesse.
Some interested parties maintained that, should the measure be deemed to be state aid, it was compatible under the rules governing the financing of SGEIs.
Alle moderselskabernes midler vil rent faktisk blive anvendt til at opfylde de strukturelt tabsgivende forpligtelser til offentlig tjeneste, og enhver overkompensation, som kunne fremme de aktiviteter, der udøves på et konkurrencemæssigt grundlag, vil i sagens natur være udelukket.
All the resources of the horse racing parent companies were allocated to the performance of structurally loss-making public services and any overcompensation that could potentially feed into competitive activities was excluded per se.
Afgiftsprovenuet vil i øvrigt være forholdsvis marginalt i forhold til væddeløbsselskabernes samlede udgifter til opfyldelse af den tjenesteydelse af almen økonomisk interesse, som de har fået pålagt.
Moreover, the amount collected through the levy would be relatively marginal compared with the total amount of the costs borne by the horse racing companies in implementing the SGEI entrusted to them.
Forenelighed i henhold til artikel 107, stk. 3, litra c), i TEUF
Compatibility under Article 107(3)(c) TFEU
En række interesserede parter anførte, at de opgaver, som væddeløbsselskaberne har fået pålagt, understøtter og fremmer opdrætning af heste, der er en erhvervsgren som defineret i artikel 107, stk. 3, litra c), i TEUF.
Some interested parties argued that the tasks entrusted to the horse racing companies served to support and develop horse breeding, an economic activity within the meaning of Article 107(3)(c) TFEU.
Hvis hestesektoren ikke er levedygtig på lang sigt, kan der ikke afholdes hestevæddeløb.
Without a horse racing and equine sector that was viable in the long term, horse races could no longer take place.
Afgiften og organiseringen af hestevæddeløb vil således blive knyttet direkte sammen.
A direct link between the levy and the organisation of horse races was therefore established.