natgillin/translations-raw huggingface dataset:
Kommissionen finder derfor, at artikel 50, stk. 3, i RIS giver en selektiv fordel til virksomheder, der køber skibe gennem finansielle leasingkontrakter, som tidligere er godkendt af skattemyndighederne og, især, ØIG'er eller deres investorer, der er involveret i SLB-transaktioner.
It includes the rules under Article 125(2) TRLIS concerning the treatment of hidden tax liabilities and capital gains in the context of a transfer to the TT system of used or second-hand assets previously subject to the general tax system.
Størrelsen af den økonomiske fordel, der følger af SLB som helhed, svarer til den fordel, som ØIG ikke ville have fået ved den samme finansieringstransaktion ved udelukkende at anvende almindelige foranstaltninger.
Indeed, as explained in recital 17 above, under normal circumstances — i.e. when a company stays within the general corporate tax system rather than switching to the TT system — the tax advantage resulting from early or accelerated depreciation of assets in the first years (increasing hidden tax liabilities) is offset to a large extent in the subsequent years (decreasing hidden tax liabilities) or upon sale or dismantling of the asset (taxation of capital gain).
I praksis svarer denne fordel til summen af de fordele, som ØIG har høstet ved at anvende ovennævnte selektive foranstaltninger, dvs.:
Over the whole period, this process results in the deferral of the payment of certain amounts of tax.
sparede renter af de skattebeløb, der er udskudt i kraft af den indledende afskrivning (artikel 115, stk. 11, og artikel 48, stk. 4, i TRLIS og artikel 49 i RIS)
Because the tax paid under the TT system does not depend on the difference between revenue and expenditure, a switch to the TT system in the middle of the period implies that hidden tax liabilities are not settled.
beløbet for unddragen skat eller sparede renter af den skat, der er udskudt i henhold til TS-ordningen (artikel 128 i TRLIS), eftersom ØIG ikke var berettiget til TS-ordningen
Compared with what would happen in the context of the general tax system, the deferral under the TT system of the settlement of hidden tax liabilities as permitted by Article 125(2) TRLIS confers an additional selective economic advantage on the companies that switch to the TT system, as against those that stay within the general tax system.
beløbet for unddragen skat af kapitalgevinsten af salget af skibet i henhold til artikel 50, stk. 3, i RIS.
As explained below, in Section 5.4., the TT system as approved by the Commission does not extend to the tax treatment of revenues obtained from bareboat chartering, which therefore constitutes not existing, but new aid.
Når man ser på SLB som helhed, er fordelen selektiv, fordi den var underlagt de skønsmæssige beføjelser, som skatteforvaltningen havde fået tillagt ved den obligatoriske forudgående godkendelsesprocedure og gennem den upræcise ordlyd af betingelserne for indledende afskrivning.
Compared with what was authorised as part of the notified TT scheme, Article 50(3) RIS provides a further advantage: by establishing an exception to the normal application of Article 125(2) TRLIS, certain sea-going vessels that would normally be regarded as used or second-hand are deemed to be new on transfer to the TT system.
Eftersom andre foranstaltninger, der kun gælder for søtransportvirksomhed under retningslinjerne for søtransportsektoren — især artikel 50, stk. 3, i TRLIS — er afhængige af den forudgående godkendelse, er hele SLB-ordningen selektiv.
Consequently, the settlement of hidden tax liabilities — normally deferred until sale or dismantling of the asset pursuant to Article 125(2) TRLIS — is definitely cancelled.
Som følge heraf vil skatteforvaltningen kun godkende SLB-transaktioner til finansiering af søgående skibe (sektormæssig selektivitet).
This cancellation constitutes an economic advantage.
Som bekræftet af de statistikker, som Spanien har fremlagt, vedrører alle de 273 SLB-transaktioner, der blev organiseret i 2010, søgående skibe.
The economic advantage conferred by Article 50(3) RIS is selective because it is not available to all assets.
I den henseende ændrer det forhold, at alle rederier, bl.a. selskaber med hjemsted i andre medlemsstater, potentielt har adgang til SLB-finansieringstransaktioner, ikke konklusionen om, at ordningen begunstiger visse aktiviteter, nemlig køb af søgående skibe via leasingkontrakter, især med henblik på bareboat-chartering heraf og efterfølgende videresalg.
It is not even available to all vessels subject to the TT scheme and to Article 125(2) TRLIS.
Europæiske skibsværfter klagede ved flere lejligheder over, at de ikke havde adgang til spanske bankers finansiering til SLB.
In fact, this advantage is only available on condition that the vessel is acquired through a financial leasing contract previously authorised by the tax administration.
I mangel af dokumentation for, at ansøgningerne vedrørende køb af ikkespanske skibe blev afvist, kan Kommissionen dog ikke fastslå, at SLB de facto var begrænset til køb af spanske skibe.
As mentioned in Section 5.3.2.2 above, these authorisations were granted in the context of substantial discretionary powers exercised by the tax administration and in practice only in relation to newly built sea-going vessels.
Kommissionen bemærker endvidere, at de spanske skattemyndigheder ved en bindende meddelelse af 1. december 2008 som svar på et spørgsmål fra en potentiel investor udtrykkeligt bekræftede, at SLB gælder for skibe bygget i andre EU-medlemsstater [90].
Contrary to the argument put forward by Spain and certain third parties, Article 50(3) RIS does not merely provide a clarification to the special procedure notified, or to the concept of ‘used vessel’.
Under disse omstændigheder konkluderer Kommissionen, at SLB ikke medfører yderligere elementer af selektivitet til gavn for spanske skibsværfter og ingen forskelsbehandling på grundlag af skibsværftets hjemsted.
By considering that a leased vessel is still new on the date that the call option is exercised by the lessee, provided that the leasing contract was previously approved by the tax administration, it departs from the special procedure [88] enshrined in Article 125(2) TRLIS.
Kommissionen mener, at fordelen tilfalder ØIG og, i kraft af transparens, dens investorer.
This selectively introduces an additional advantage by preventing the taxation of the subsequent capital gain.
ØIG er nemlig den juridiske enhed, der anvender alle skatteforanstaltningerne og eventuelt indgiver anmodninger om tilladelser til skatteforvaltningen.
The Commission considers that the award of this additional selective advantage — be it by reference to the general tax scheme or even by reference to the normal application of the alternative TT system and Article 125(2) TRLIS as authorised by the Commission — cannot be justified by the nature and general scheme of the Spanish tax system.
F.eks. er det ubestridt, at anmodninger om anvendelse af indledende afskrivning eller TS blev indgivet på vegne af ØIG.
Indeed, the Commission has authorised Article 125(2) TRLIS as a special procedure that was supposed to prevent abuse of Article 125(1), i.e. to prevent operators from transferring used and over-depreciated vessels to the TT system for the sole purpose of selling them with a substantial capital gain that would be exempted under the TT scheme.
Ud fra et skattemæssigt perspektiv er ØIG en skattetransparent enhed, og dens skattepligtige indtægter eller fradragsberettigede udgifter bliver automatisk overført til investorerne.
The Commission notes in that respect that the STL operations feature EIGs which lease — then briefly own — one single vessel which they do not operate themselves and switch to the TT scheme for the very limited period of time necessary to exercise the option of the leasing contract and transfer the ownership of their only vessel to the shipping company.
I en SLB-transaktion overføres en betydelig del af skattefordelen for ØIG økonomisk set til rederiet i form af et nedslag i prisen.
These operations do not appear to be in line with the objectives of the TT system as envisaged in the Maritime Guidelines.
Bilagene til visse sager, hvor ØIG'er anmoder om forudgående godkendelse af indledende afskrivning (se betragtning (168) nedenfor), bekræfter, at de erhvervsdrivende, der er involveret i SLB-transaktioner, mener, at skattefordelene som følge af transaktionen deles mellem ØIG'er eller deres investorer og rederierne.
As a consequence, the Commission does not agree that it is logical to consider a vessel to be ‘new’ on the date on which the option is exercised because no one has used it before the leaseholder, or because the exercise of the option had already been agreed when the leasing contract was signed.
Spørgsmålet om, hvorvidt denne fordel skal tilregnes staten, vil dog blive taget op i næste afsnit.
As for the first part of this argument, the Commission notes that the special procedure also applies to vessels transferred by one operator from the normal tax system to the TT system, i.e. without any change in ownership and without any third party using it.
Mens andre deltagere i SLB-transaktioner såsom skibsværfter, leasingselskaber og andre formidlere nyder godt af en indirekte virkning af den pågældende fordel, finder Kommissionen ikke, at den fordel, som ØIG og dens investorer oprindeligt fik, overføres til dem.
As for the second part, the fact that the option is already agreed has nothing to do with determining whether the vessel is new.
Overførsel af statsmidler og tilregnelse til staten
The Commission did not receive any explanation as to why such a vessel should be regarded as new — irrespective of who is the owner — on the day the option is exercised.
Statsmidler
Nor did it receive any convincing explanation as to why this hypothesis would only be reasonable if the leasing contract was previously approved by the tax administration.
De selektive fordele for ØIG'er og deres medlemmer, der blev identificeret i foranstaltning 2, 4 og 5 ovenfor (se afsnit 5.3.2.2, 5.3.2.4 og 5.3.2.5), er resultatet af anvendelsen af skatteretlige bestemmelser.
In that respect, the Commission notes that the capital gain would not be tax exempt if Article 50(3) RIS only clarified that leased vessels are considered to be new on the day the leasing contract is signed, without taking into consideration the date on which the option is exercised.
For hver af SLB-transaktionerne fører brugen af statsmidler til rentetab på skatteudskydelsen som følge af den indledende afskrivning af leasede aktiver, skattetab på grund af manglende opfyldelse af den skjulte skattepligt, når ØIG skifter fra det normale selskabsskattesystem til TS-ordningen, og skattetab på grund af manglende beskatning af den kapitalgevinst, som opstår, når ejerskabet til skibet overføres til rederiet.
In that case, the EIG should be regarded as the owner of the vessel prior to its transfer to the TT system, the vessel would be regarded as used or second-hand on entry to the TT system and Article 125(2) TRLIS would apply, leading to the deferred settlement of the hidden tax liabilities or the taxation of the capital gain when the vessel is sold or dismantled.
SLB-systemet som helhed indebærer et definitivt tab af skatteindtægter svarende til forbruget af statsmidler i form af skatteudgifter og rentetab.
The Commission therefore considers that Article 50(3) RIS confers a selective advantage on undertakings that acquire vessels through financial leasing contracts previously authorised by the tax administration and, in particular, on the EIGs or their investors involved in STL operations.
I forbindelse med SLB-transaktioner overfører staten indledningsvis sine midler til ØIG ved at finansiere de selektive fordele.
Selective advantage resulting from the STL as a whole.
I kraft af den skattemæssige gennemsigtighed overfører ØIG herefter statsmidlerne til sine investorer.
Recipients of the advantage
Tilregnelse
The amount of the economic advantage resulting from the STL as a whole corresponds to the advantage that the EIG would not have achieved in the same financing operation by the sole application of general measures.
De omhandlede foranstaltninger udspringer af anvendelsen af den spanske skattelov og af skattegodkendelser givet af den spanske skatteforvaltning til anvendelse af både indledende afskrivning og TS-ordningen.
In practice, this advantage corresponds to the sum of the advantages reaped by the EIG by applying the above-mentioned selective measures, namely:
Disse godkendelser blev givet til anvendelse af individuelle foranstaltninger såsom indledende (fremskyndet) afskrivning af skibet leaset af hver ØIG eller ØIG'ens skifte til TS.
the interest saved on the amounts of tax payment deferred by virtue of early depreciation (Articles 115(11) and 48(4) TRLIS and Article 49 RIS),
Ifølge eksempler fra de spanske myndigheder var godkendelsen endvidere nødvendig for, at finansieringstransaktionen kunne gennemføres.
the amount of tax avoided or interest saved on tax deferred by virtue of the TT scheme (Article 128 TRLIS), given that the EIG was not eligible for the TT scheme,
I henhold til klagerne ville skatteforvaltningen gennemgå og blande sig i fordelingen af skattegevinsten mellem rederiet på den ene side og ØIG og dens investorer på den anden.
the amount of tax avoided on the capital gain made on the sale of the vessel by virtue of Article 50(3) RIS.
På grundlag af eksemplerne fra de spanske myndigheder ser det faktisk ud, som om anmodninger indsendt til skatteforvaltningen om godkendelse af indledende afskrivning normalt omfatter en beregning af den samlede skattefordel ved SLB-strukturen og fordelingen af denne skattefordel mellem rederiet og investorerne i ØIG eller under alle omstændigheder indeholder de nødvendige oplysninger til at foretage denne beregning.
Looking at the STL as a whole, the advantage is selective because it was subject to the discretionary powers conferred on the tax administration by the compulsory prior authorisation procedure and by the imprecise wording of the conditions applicable to early depreciation.
Imidlertid er alle de økonomiske følger af at give ØIG'er skattefordelen et resultat af en kombination af retlige transaktioner mellem private enheder.
Since other measures applicable only to maritime transport activities eligible under the Maritime Guidelines — in particular Article 50(3) TRLIS — are dependent on that prior authorisation, the whole STL system is selective.
De gældende regler tvinger ikke ØIG'er til at overføre en del af skattefordelen til rederier og langt mindre til skibsværfter eller formidlere.
As a result, the tax administration would only authorise STL operations to finance sea-going vessels (sectoral selectivity).
Ganske vist har skatteforvaltningen en udstrakt skønsbeføjelse, og i den forbindelse vurderer den de økonomiske indvirkninger af den samlede transaktion, men det er ikke nok til at fastslå, at det er de spanske myndigheder, som træffer beslutning om overførsel af en del af fordelen til rederierne eller om størrelsen af overførslen.
As confirmed by the statistics provided by Spain, all the 273 STL operations organised until June 2010 concern sea-going vessels.
Denne situation er forskellig fra den, der blev undersøgt i afgørelserne om Air Caraïbes eller om franske GIE Fiscaux, hvor investorerne var retligt forpligtede til at overføre mindst 60 % eller to tredjedele af fordelen til brugene, og de franske myndigheder kontrollerede, at hver transaktion opfyldte dette krav.
In that respect, the fact that all shipping companies, including companies established in other Member States, potentially have access to STL financing operations does not alter the conclusion that the scheme favours certain activities, namely the acquisition of sea-going vessels through leasing contracts, in particular with a view to their bareboat chartering and subsequent resale.
Dermed blev de selektive fordele givet gennem statsmidler.
European shipyards complained on several occasions that they did not have access to Spanish banks’ financing for STL.
De kan klart tilregnes den spanske stat, da de er til gavn for ØIG'er og deres investorer.
In its Decision to open the formal investigation procedure the Commission observed that all but one of the vessels admitted to STL were built in Spanish shipyards.
Dette er dog ikke tilfældet med de fordele, rederierne har, og så meget desto mere de indirekte fordele, der tilflyder skibsværfter og formidlere.
The Commission expressed doubts [89] that such an outcome could reasonably be explained in the context of operations resulting only from the free choice of economic operators in a free and competitive market.
Fordrejning af konkurrencen og indvirkning på samhandelen
However, in the absence of any evidence that applications related to the acquisition of non-Spanish vessels were rejected, the Commission cannot establish that STL was de facto limited to the acquisition of Spanish vessels.
Endelig truer denne fordel med at fordreje konkurrencen og påvirke samhandelen mellem medlemsstaterne.
In addition, the Commission notes that by a binding notice in response to a question by a prospective investor, dated 1 December 2008, the Spanish tax administration expressly confirmed that STL applies to ships built in other Member States of the EU [90].
Når støtte, som ydes af en medlemsstat, styrker en virksomheds position i forhold til andre virksomheder, som den konkurrerer med i samhandelen inden for Fællesskabet, må det antages, at denne samhandel påvirkes af støtten [91].
Under these circumstances, the Commission concludes that the STL entails no further element of selectivity to the benefit of Spanish shipyards and no discrimination based on the place of establishment of the shipyard.
Det er tilstrækkeligt, at støttemodtageren konkurrerer med andre virksomheder på markeder, der er åbne for konkurrence [92] og samhandel mellem medlemsstaterne.
The Commission considers that the advantage accrues to the EIG and, by transparency, to its investors.
I den foreliggende sag er investorerne, dvs. medlemmerne af ØIG'er, aktive i forskellige erhvervssektorer, især i sektorer, der er åbne for samhandelen inden for EU.
Indeed, the EIG is the legal entity that applies all the tax measures and, where applicable, files requests for authorisations with the tax administration.
Via de transaktioner, der er omfattet af SLB, er de endvidere aktive gennem ØIG'er på markederne for bareboat-chartering og køb og salg af søgående skibe, som er åbne for samhandel inden for EU.
For instance, it is not disputed that requests for the application of early depreciation or TT were filed on behalf of the EIG.
De fordele, der følger af SLB, styrker deres position på deres respektive markeder og fordrejer dermed eller truer med at fordreje konkurrencen.
From a tax perspective, the EIG is a tax-transparent entity and its taxable revenues or deductible expenses are automatically transferred to the investors.
Den økonomiske fordel for ØIG'er og deres investorer, som er omfattet af de undersøgte foranstaltninger, vil derfor kunne påvirke samhandelen mellem medlemsstaterne og fordreje konkurrencen på det indre marked.
In an STL operation, in economic terms, a substantial part of the tax advantage collected by the EIG is transferred to the shipping company through a price rebate.
EKSISTERENDE ELLER ULOVLIG STØTTE
The annexes attached to certain files when EIGs request prior authorisation for early depreciation (see recital 168 below) confirm that the operators involved in STL operations consider that the tax benefits resulting from the operation are shared between EIGs or their investors and the shipping companies.
Artikel 1, litra b), i forordning (EF) nr. 659/1999 [93] fastsætter forskellige situationer, hvor støtte betragtes som eksisterende støtte.
However, the question of the imputability to the State of this advantage will be discussed in the next section.
Ifølge bemærkninger, der er modtaget i den foreliggende sag, vil eksisterende støtte være i) støtte, der eksisterede inden traktatens ikrafttræden i Spanien, eller ii) støtte, der tidligere var blevet godkendt af Kommissionen.
Whereas other participants in STL transactions such as shipyards, leasing companies and other intermediaries benefit from an indirect effect of that advantage, the Commission considers that the advantage initially collected by the EIG and its investors is not transferred to them.
Tonnageskatten udgør eksisterende støtte, men dens anvendelse heraf på indtægter fra bareboat-chartering udgør ny støtte
Transfer of state resources and imputability to the State
Blandt foranstaltninger, der kan betragtes som statsstøtte [94], mener Kommissionen, at kun lovbestemmelserne om TS-ordningen (artikel 124-128, i TRLIS, foranstaltning 4) udgør en eksisterende statsstøtteordning, fordi den blev godkendt af Kommissionen i 2002.
State resources
Kommissionen finder dog ikke, at ØIG'er, der er involveret i skatteleasingtransaktioner, opfylder alle betingelserne for at være berettigede til den spanske TS-ordning.
The selective advantages for the EIGs and their members identified in measures 2, 4 and 5 above (see Sections 5.3.2.2, 5.3.2.4 and 5.3.2.5) result from the application of tax law provisions.
Kommissionen godkendte den spanske TS som forenelig støtte på grundlag af retningslinjerne for søtransportsektoren, der kun gælder for virksomheder, som driver reel søtransportvirksomhed [95] enten med deres egne skibe eller med chartrede skibe.
For each of the STL transactions, the use of state resources results in interest foregone on the tax deferral resulting from the early depreciation of leased assets, tax foregone in the absence of settlement of the hidden tax liabilities when the EIG switches from the normal corporate tax system to the TT schemes, and tax foregone in the absence of taxation of the capital gain made when the ownership of the vessel is transferred to the shipping company.
Undtagelsesvis kan TS gælde for aktiviteter, der i henhold til retningslinjerne betragtes som støtteerhverv for søtransport eller kan sidestilles med søtransport.
The STL system as a whole involves the definitive loss of tax revenue equivalent to the consumption of state resources in the form of fiscal expenditures and interest foregone.
F.eks. kan skibsadministrations-, opmudrings- eller bugseringsvirksomhed betragtes som støtte [96].
In the context of STL operations, the State initially transfers its resources to the EIG by financing the selective advantages.
I modsætning hertil kan bare det at eje et skib, købe det gennem finansiel leasing eller leje eller udchartre det til tredjeparter uden at påtage sig det fulde ansvar for skibets drift, ikke betragtes som kvalificerende virksomhed.
By way of tax transparency, the EIG then transfers the state resources to its investors.
Naturligvis bør den, der nyder godt af TS-ordningen, være den, der udfører den kvalificerende transportvirksomhed med det kvalificerende skib.
Imputability
Ganske vist kan Kommissionen undtagelsesvist tidligere have godkendt bareboat-chartering som en del af visse anmeldte TS-ordninger, men kun midlertidigt og under særlige omstændigheder i forbindelse med overkapacitet [97].
The measures at issue derive from the application of Spanish tax law and from tax authorisations granted by the Spanish tax administration for the application of both the early depreciation and the TT scheme.
Under de omstændigheder forbliver de berørte virksomheders kerneaktivitet søtransport, og indtægterne fra bareboat-chartering-aktiviteterne kan betragtes som et støtteerhverv til kerneaktiviteten.
These authorisations were granted for the application of individual measures such as the early (accelerated) depreciation of the vessel leased by each EIG or the switch of the EIG to the TT.
Denne tolerance er helt på linje med målene med retningslinjerne for søtransportsektoren: »bevare og forbedre den maritime knowhow og beskytte og fremme beskæftigelsen blandt europæiske søfolk« og »medvirke til at underbygge det maritime kompleks i medlemsstaterne og fastholde flådens generelle konkurrenceevne på verdensmarkederne« [98].
Moreover, based on the examples provided by the Spanish authorities, the authorisation process was indispensable for the financing operation to go through.