natgillin/translations-raw huggingface dataset:
Især skal det på forhånd sikres, at der foreligger en leasingaftale, hvis startdato ligger før ibrugtagning eller levering af aktivet, at det efter anmodning anføres, at betalinger for inddrivelse af aktivets omkostninger er fradragsberettigede, at kontrakten gælder køb af et aktiv, som kræver en lang kontrakt-/opførelsesperiode i overensstemmelse med driftsbetingelserne for aktivet, at kontrakten om opførelse af aktivet er underskrevet, og at de specifikke kontraktlige betingelser for brugen af aktivet er oplyst.
Concluding that the STL confers a selective advantage on certain companies would therefore be artificial, especially if the Commission uses as a reference the most costly way — from a tax point of view — to finance an investment thereby ignoring all the incentive measures available to investors.
Ud over de generelle betingelser i artikel 49 i RIS er der fastsat en supplerende betingelse i artikel 48, stk. 4, i TRLIS, når ansøgeren er en ØIG.
Consequently, the STL does not confer a selective advantage.
Godkendelsen afhænger ikke af, at der anvendes andre foranstaltninger eller bliver fremsendt supplerende dokumenter.
This is borne out in particular by the fact that the Commission identifies several potential recipients which do not correspond to economic sectors.
Endelig illustreres et eventuelt skøn i proceduren af den kendsgerning, at ingen ansøgning indgivet til skatteforvaltningen nogensinde er blevet afvist.
Referring to the Commission Notice on the application of the State aid rules to measures relating to direct business taxation [32] (hereinafter ‘the Commission Notice on business taxation’) and to the Commission Decision concerning the Dutch Groepsrentebox [33], the AEB considers that it cannot be concluded that the measure is selective because it is of more benefit to members of EIGs investing in sea-going vessels rather than in other assets.
I den forbindelse finder AEB, at Kommissionen nøjere bør undersøge begrundelserne for, at finansieringstransaktionerne ikke gennemføres.
As the STL consists solely of private parties using general tax measures in the context of private agreements, there are no state resources involved.
Hvis nogle rederier — sådan som Kommissionen hævder på grundlag af uformelle oplysninger — ikke kunne finde en bank til at organisere transaktionen, skyldes det mere, at parterne ikke kunne blive enige om visse dele af transaktionerne såsom prisen.
According to the AEB, there is no effect on competition and trade between Member States because the main recipients identified by the Commission are shipping companies and the measure is available to all shipping companies from Europe and elsewhere in the world.
AEB afviser udtrykkeligt, at nogen af dens medlemmer deltog i et møde eller en uformel kontakt med de spanske myndigheder.
In their comments, these third parties describe the STL as a series of unrelated measures (individual approach) and make no further comments about the STL as a whole.
Faktisk er situationen ikke den samme som beskrevet i Kommissionens beslutning om det franske GIE Fiscaux [38], hvor betingelsen om, at transaktionen skulle repræsentere en betydelig økonomisk og social interesse, blev fundet upræcis og overladt til skattemyndighedernes skøn.
OBSERVATIONS RELATED TO THE ASSESSMENT OF THE INDIVIDUAL MEASURES
Tværtimod afviser AEB, at nogen af betingelserne artikel 49 i RIS er upræcis og åben for fortolkning.
Accelerated depreciation (Article 115(6) TRLIS [34]) — Measure 1
Som følge heraf finder indledende afskrivning — på samme måde som fremskyndet afskrivning — generelt anvendelse på alle typer af aktiver og alle sektorer.
According to Spain and certain third parties, this measure is generally applicable to all types of assets and all sectors.
Det er en generel foranstaltning.
The different tax and accounting treatment of leasing fees does not entail any de facto selectivity, which is borne out by the diversity of the sectors applying this measure.
Da det er en metode til anvendelse af fremskyndet støtte, bør det — hvis det anses for at være støtte — betragtes som eksisterende støtte.
In addition, the Spanish corporate tax system allows alternative arrangements for accelerated depreciation.
Økonomiske interessegruppers skattemæssige transparens (artikel 48 i TRLIS) — Foranstaltning 3
The AEB states that straight-line depreciation cannot be regarded as the (sole) reference for establishing the existence of an advantage because other methods of depreciation are generally allowed.
Ifølge AEB er ØIG'ers skattemæssige transparens i overensstemmelse med logikken i det spanske skattesystem.
Article 11 TRLIS and Articles 1-5 RIS provide for the possibility of applying degressive methods such as the declining balance [35] or the sum-of-the-year-digit (SYD) methods [36] as well as the possibility of depreciating an asset according to a specific plan agreed with the tax administration [37].
Denne transparens giver flere investorer mulighed for at foretage en fælles investering, som ingen af dem ville foretage selv, og alligevel — på grund af denne transparens og i forhold til deres andel af investeringen — være omfattet af en skattemæssig behandling, som om de havde investeret alene.
The AEB cites as an example that the declining balance method would be applicable at a rate 2,5 times higher than the applicable straight-line depreciation rate, i.e. 25 %.
Dermed er der ingen fordel knyttet til anvendelsen af ØIG-status.
Discretionary application of early depreciation (Article 115(11) TRLIS, Article 48(4) TRLIS and Article 49 RIS) — Measure 2
Endvidere medfører denne status ingen branchemæssige begrænsninger.
It is argued that early depreciation is just a method of accelerated depreciation which establishes that accelerated depreciation can start, under certain conditions, before the date when the asset is delivered to and operated by the final user.
Enhver spansk skatteyder kan være medlem af en ØIG.
If it were not possible to deduct the amounts paid during the construction of the asset, this would in fact imply an anticipation of taxation.
Den er derfor ikke selektiv.
Early depreciation only restores neutrality and the correspondence between the financial flow and the tax treatment.
TS-ordningen (artikel 124-128 i TRLIS) — Foranstaltning 4
The AEB insists that the possibility of anticipating the start of the depreciation period is a general measure that is also provided for in Article 11(1)(d) TRLIS and in Article 5 RIS, which define the general rules applicable to depreciation.
Da Kommissionen i afgørelse K(2011) 4494 endelig anførte, at den havde godkendt den spanske TS-ordning i 2002 som støtte, der er forenelig med retningslinjerne for søtransportsektoren [39], koncentrerer de spanske myndigheder og tredjeparter deres bemærkninger om anvendelsesområdet for 2002-godkendelsen og om de specifikke spørgsmål om, hvorvidt finansielle ØIG'er [40], der er involveret i SLB-transaktioner, bør drage fordel af TS-ordningen.
These provisions allow the tax administration to approve a specific depreciation plan presented and justified by the taxable person, including for assets under construction.
Med hensyn til spørgsmålet om, hvorvidt finansielle ØIG'er [40] Kommissionen anser ikke anvendelsen af tonnageskatten på ØIG'er for at være et problem, ide de faktisk driver skibe for at levere søtransporttjenester og opfylder betingelserne i retningslinjerne for søtransportsektoren.
The sole aim of prior authorisation of early depreciation and the procedure followed by the tax administration is to check that the operation is real and that the objective criteria laid down in the legislation are met.
Hvis den foranstaltning betragtes som statsstøtte, bør den derfor betragtes som eksisterende støtte.
In particular, it must be ensured in advance that: there is a lease agreement whose start date is prior to the commissioning or delivery of the asset; when the request is made it is indicated that payments for the recovery of the cost of the asset are deductible; the contract is for the acquisition of an asset requiring a long contractual/construction period in line with the operating conditions of the asset; the asset construction contract is signed, and that an indication is given of the specific contractual conditions governing use of the asset.
Artikel 50, stk. 3, i RIS — Foranstaltning 5 (145) Sammenlignet med, hvad der blev godkendt som led i den anmeldte TS-ordning, fastsættes der en yderligere fordel i artikel 50, stk. 3, i RIS.
Besides the general conditions set out in Article 49 RIS, an additional condition is imposed by Article 48(4) TRLIS when the applicant is an EIG.
Spanien, PYMAR og nogle banker hævder, at artikel 50, stk. 3, i RIS kun indeholder gennemførelsesforanstaltninger, der skal give retssikkerhed.
The authorisation does not depend on the application of other measures or the submission of additional documents.
De fastholder, at væsentlige elementer i en skatteforanstaltning ifølge principperne i det spanske retssystem altid skal være undergivet loven, og at denne bestemmelse — som er indeholdt i et kongeligt dekret — ikke indfører noget nyt, men kun præciserer anvendelsesområdet for artikel 125, stk. 2, i TRLIS.
Finally, the absence of any discretion in the procedure is illustrated by the fact that no application filed with the tax administration has ever been rejected.
Den afviger ikke fra loven og skaber heller ikke yderligere fordele.
In that respect, the AEB considers that the Commission should investigate more closely the reasons why financing operations are not carried out.
Den manglende beskatning af kapitalgevinster var allerede en del af den ordning, som Kommissionen godkendte, og den bør derfor — hvis den udgør statsstøtte — betragtes som eksisterende støtte.
If, as maintained by the Commission on the basis of informal information, some shipping companies were unable to find a bank to organise the operation, this has more to do with the fact that the parties could not agree on certain elements of the operations, such as the price.
Endvidere anfører Spanien og de påståede modtagere, at det er logisk at betragte skibet som »nyt«, eftersom ingen brugte det før lejeren, og udnyttelsen af optionen aftales ved indgåelse af leasingkontrakten [43].
The AEB formally denies that any of its members participated in any meeting or informal contact with the Spanish authorities.
AEB erklærer, at et aktiv normalt anses for at være nyt, når det købes via optionen i en leasingkontrakt.
In fact, the situation is not the same as that described in the Commission Decision on the French GIE fiscaux [38], where the condition that the operation should represent a significant economic and social interest was found to be imprecise and left to the discretion of the tax authorities.
BEMÆRKNINGER VEDRØRENDE OVERFØRSEL AF STATSMIDLER OG TILREGNELSE AF FORANSTALTNINGERNE TIL STATEN
On the contrary, the AEB denies that any of the conditions specified by Article 49 RIS is imprecise and open to interpretation
Ifølge klagerne indebærer et skattefradrag en overførsel af statsmidler i form af et tab af skatteindtægter.
As a consequence, early depreciation — in the same way as accelerated depreciation — is generally applicable to all types of assets and all sectors.
SLB/skatteforanstaltningerne kan tilregnes staten, fordi alle foranstaltningerne er hjemlet i spansk lov.
It is a general measure.
Endvidere bygger SLB på en godkendelse, som gives af skattemyndighederne.
As it is a method of applying accelerated depreciation, if it considered to be aid, it should be regarded as existing aid.
Dette bekræftes af, at anmodningen om indledende afskrivning til skatteforvaltningen indeholder en detaljeret beskrivelse af opførelsen og fordelingen af skattefordelen mellem ØIG eller investorerne og rederiet samt en meddelelse fra skibsværftet om de forventede sociale og økonomiske fordele af aftalen.
According to the AEB, the transparency of EIGs is consistent with the logic of the Spanish tax system.
Der er ingen grund til, at disse dokumenter systematisk ville blive stillet til rådighed, hvis de ikke netop var en forudsætning for godkendelse.
This transparency allows several investors to make a joint investment which none of them would undertake on its own and yet to apply — because of this transparency and in respect of their share in the investment — the tax treatment that would have applied had they invested on their own.
Rederierne hævder derimod, at den rabat, skibsværftet eller ØIG gav på den oprindelige pris, ikke kan tilregnes staten, fordi den er resultatet af et privat kontraktligt forhold mellem ØIG og rederiet, der medvirker i transaktionen.
Hence there is no advantage linked to the application of EIG status.
BEMÆRKNINGER VEDRØRENDE KONKURRENCEFORDREJNING OG INDVIRKNING PÅ SAMHANDELEN
Moreover, this status does not entail any sectoral limitations.
[…] finder, at størrelsen af de pågældende fordele (14 mio. EUR i eksemplet, der er anført i afgørelse K(2011) 4494 endelig), uden tvivl påvirker modtagernes markedsposition og derfor skaber væsentlige fordrejninger på markeder, som er præget af en høj grad af konkurrence.
Any Spanish taxpayer can be a member of an EIG.
Ordningen giver spanske skibsværfter en stor fordel, idet de kan promovere deres skibe til en pris, der er lavere end andre europæiske skibsværfters, fordi den omfatter fordele under SLB.
It is therefore not selective.
[…] henviser til statistikker fra det spanske erhvervsministerium, som viser, at spanske skibsværfter over tid har betjent flere og flere skibsredere fra udlandet.
The TT system (Articles 124 to 128 TRLIS) — Measure 4
Med hensyn til rederierne finder […], at de kan spare millioner af euro på en væsentlig del af deres faste omkostninger ved at købe skibe fra spanske skibsværfter til en langt lavere pris.
As the Commission stated in Decision C(2011) 4494 final that it had authorised the Spanish TT system in 2002 as aid compatible with the Maritime Guidelines [39], the Spanish authorities and the third parties focus their comments on the scope of the 2002 approval and on the specific issues of whether financial EIGs [40] involved in STL operations should benefit from the TT scheme.
Da denne fordel fordeles over hele den periode, hvor omkostningerne til skibet dækkes ind, giver den dem en konkurrencefordel i forhold til andre rederier og fordrejer derfor konkurrencen i mange år.
As to the question whether financial EIGs [40] The Commission does not consider the application of the tonnage tax to EIGs to be a problem in so far as they actually operate vessels to provide maritime transport services and meet the conditions laid down in the Maritime Guidelines.
Som allerede anført hævder rederne, at alle rederier har adgang til de betingelser, spanske skibsværfter tilbyder, og derfor kan nyde godt af de prisrabatter, spanske skibsværfter måtte tilbyde.
involved in STL operations — which do not operate vessels but invest in them and charter them out as part of financial investments — should benefit from the TT system, Spain maintains that the companies operate vessels by chartering them out and have therefore been listed in Spanish shipping registers (as shipping companies) since the entry into force of Article 1 of Royal Decree 1027/1989 [41] of 28 July 1989, repeated in Article 9 of Law 27/1992 of 24 November 1992.
De anfører også, at de har betalt en fair markedspris og ikke har nydt godt af nogen økonomisk fordel.
As the Commission has authorised the application of the TT system to all companies listed in the Spanish shipping registers [42], this authorisation includes companies that own vessels and rent or lease them out to third parties.
Derfor er det ikke sandsynligt, at køb af skibe fra spanske skibsværfter vil reducere deres driftsomkostninger væsentligt eller styrke deres position varigt, sådan som Kommissionen anfører i afgørelse K(2011) 4494 endelig.
If that measure is regarded as State aid, it should therefore be considered existing aid.
BEMÆRKNINGER VEDRØRENDE IDENTIFICERING AF STØTTEMODTAGERNE
Article 50(3) RIS — Measure 5
Ifølge AEB kan ØIG'er ikke være støttemodtagere.
Spain, PYMAR and some banks argue that Article 50(3) RIS only contains implementing measures intended to provide legal certainty.
På grund af deres skattemæssige transparens er det investorer, der skal betale skat som følge af ØIG'ens kommercielle virksomhed.
They maintain that, in accordance with the principles of the Spanish legal system, substantive elements of a tax measure must always be governed by law and that this provision — which is contained in a Royal Decree — does not introduce anything new but only clarifies the scope of Article 125(2) TRLIS.
Dermed kan ØIG'er ikke have nogen økonomisk fordel som følge af en skattelettelse.
It does not depart from the law or create additional benefits.
Endvidere kan enhver spansk skatteyder blive investor — medlem — af en ØIG.
The non-taxation of capital gains already formed part of the scheme authorised by the Commission and therefore, if it constitutes aid, it should be regarded as existing aid.
På den anden side mener en række rederier, at ØIG'er er de eneste mulige støttemodtagere.
Furthermore, Spain and the alleged recipients maintain that it is logical to consider the vessel to be ‘new’ since no one used it before the leaseholder, and the exercise of the option is agreed when the leasing contract is signed [43].
Redere kan ikke modtage støtte, fordi de ikke er spanske skatteydere.
The AEB states that normally an asset is considered to be new when it is acquired via the option of a leasing contract.
Endvidere anfører de, at Kommissionen fejlagtigt — og uden at give en forklaring — antog, at skattefordelene ville blive overført fra ØIG'en til rederiet i form af en rabat.
OBSERVATIONS RELATED TO THE TRANSFER OF STATE RESOURCES AND THE IMPUTABILITY OF THE MEASURES TO THE STATE
Faktisk fastsættes prisen efter en kommerciel beslutning, der træffes af den private ejer af et aktiv.
According to the complainants, a tax deduction implies a transfer of state resources in the form of a loss of tax revenue.
Rederne hævder, at rederier fra hele verden normalt køber skibe fra skibsværfter i forskellige lande, herunder, hvis de ønsker det, spanske værfter.
The STL/tax measures are imputable to the State because all the measures are contained in Spanish law.
Alle rederier kan derfor få alle de rabatter, spanske skibsværfter kan tilbyde.
Moreover, the STL relies on an authorisation that is granted by the tax authorities.
Flere redere anfører, at de, såfremt SLB udgør statsstøtte, ikke er modtagere af denne støtte.
Even if these authorisations relate to individual measures, it is clear that, in practice, the authorisations are granted to the overall STL transactions.
Det gives der to begrundelse for.
This is borne out by the fact that the request for early depreciation filed with the tax administration describes in detail the construction and the distribution of the tax advantage between EIG or the investors and the shipping company as well as a notice from the shipyard setting out the expected social and economic benefits from the arrangement.
For det første viser den måde, hvorpå SLB-strukturen fungerer, at der sker en koordinering mellem ØIG og skibsværftet, som udgør ét interessecenter og fastsætter salgsprisen.
There is no reason why these documents would systematically be provided if they were not in fact a precondition for approval.
For det andet giver virksomheder, der driver slæbebåde og bjergningsfartøjer, eksempler på tilbud, som de har modtaget fra skibsværfter uden for Spanien, om at bygge lignende slæbebåde.
The shipping companies, on the other hand, argue that the discount given by the shipyard or the EIG on the initial price is not imputable to the State because it results from private contractual relationships between the EIG and the shipping company involved in the operation.
De tilbud er i samme prisklasse eller endda billigere end dem fra de spanske skibsværfter, som i sidste ende blev valgt.
OBSERVATIONS RELATED TO THE DISTORTION OF COMPETITION AND THE EFFECTS ON TRADE
De anfører, at de derfor har betalt en fair markedspris og ikke har haft nogen økonomisk fordel, jf. artikel 107, stk. 1, TEUF.
[…] considers that the size of the advantages concerned (EUR 14 million in the example given in Decision C(2011) 4494 final) undoubtedly affects the recipients’ market position and therefore creates substantial distortions in markets characterised by a high level of competition.
Såfremt SLB skulle give en økonomisk fordel, skulle modtagerne være de skibsværfter, som medvirker i SLB-transaktioner og ikke rederierne.
The scheme provides a great advantage to Spanish shipyards which can promote their ships at a price — lower than that of other European shipyards — which includes the benefits under the STL.
Holland Shipbuilding mener, at støttemodtagerne er ØIG'er og deres investorer samt rederierne, men også de spanske skibsværfter, fordi der er en væsentlig forskel mellem den pris, rederen betaler, og den pris, værftet modtager, som ligger over markedsprisen.
[…] refers to statistics from the Spanish Ministry for Industry showing that over time the Spanish shipyards have served more and more shipowners from abroad.
Ifølge en national skibsbygningssammenslutning var ordningen udformet til gavn for skibsværfterne.
As for the shipping companies, […] considers that buying ships from Spanish shipyards at a much lower price enables them to save millions of euros on a substantial part of their fixed costs.
Det ville være ukorrekt at konkludere, at SLB er til gavn for rederierne.
As it is spread over the duration of the recovery of the cost of the ships, this advantage gives them a competitive edge over other shipping operators and therefore distorts competition for many years.
Reduktionen i konstruktionspris indebærer ikke nødvendigvis en fordel for køberen af skibet.
As already stated, shipowners argue that all shipping companies have access to the conditions offered by Spanish shipyards and can therefore benefit from any price rebates that Spanish shipyards might offer.
Endvidere kan spanske skibsværfter kun tilbyde købere, som benytter SLB, denne fordel.
They also argue that they have paid a fair market price and have not benefited from any economic advantage.
SLB udgør ulovlig støtte til værftsindustrien, som er skadelig for nationale skibsbyggere, der er i direkte konkurrence med de spanske.
Consequently, the acquisition of vessels from Spanish shipyards is unlikely to reduce their operating costs significantly or to strengthen their position in a durable manner, as stated by the Commission in Decision C(2011) 4494 final.
PYMAR mener, at Kommissionen i afgørelse K(2011) 4494 endelig ikke i tilstrækkelig grad begrundede, hvorfor den identificerer skibsværfter som potentielle støttemodtagere.
OBSERVATIONS RELATED TO THE IDENTIFICATION OF THE RECIPIENTS OF AID
PYMAR understreger også, at Kommissionen i sager om lignende skatteordninger, GIE Fiscaux, Brittany Ferries, Air Caraïbes eller Le Levant [44], ikke identificerede producenten af aktivet som modtager af statsstøtte.
According to the AEB, EIGs cannot be recipients of aid.
BEMÆRKNINGER VEDRØRENDE KLASSIFICERING SOM EKSISTERENDE ELLER ULOVLIG STØTTE
Because of their tax transparency, it is the investors who have to pay the tax resulting from the EIGs’ commercial activity.
Som nævnt i ovennævnte afsnit 4.3 ovenfor mener Spanien og visse tredjeparter, at der kun er tale om to foranstaltninger.
Hence EIGs cannot enjoy any economic advantage resulting from a tax reduction.
For det første bestemmelserne i artikel 115 i TRLIS vedrørende fradrag for omkostningerne til et aktiv, der er erhvervet via en finansiel leasingkontrakt.
In addition, any Spanish taxpayer can be an investor — a member — of an EIG.
Spanien vedtog disse bestemmelser før sin tiltrædelse af EU.
On the other hand, a number of shipping companies consider that the EIGs are the only possible recipients of aid.
Så hvis denne foranstaltning udgør støtte, er der derfor tale om eksisterende støtte som anført af Kommissionen i afgørelse K(2011) 4494, og artikel 115, stk. 11, i TRLIS, der tillader forvaltningen at fastsætte udgangspunktet for fradraget, er kun et middel til gennemførelse af artikel 115.
Shipowners cannot be recipients of aid because they are not Spanish taxpayers.