natgillin/translations-raw huggingface dataset:
Det følger heraf, at den såkaldte spanske leasingbeskatningsordning, som indebærer samtidig anvendelse af artikel 115, stk. 11, og artikel 48, stk. 4, i TRLIS og artikel 49 i RIS (indledende afskrivning af leasede aktiver), anvendelsen af TS-ordningen på ikkestøtteberettigede ØIG'er samt anvendelsen af artikel 50, stk. 3, i RIS er ulovlig.
This methodology can be further refined in cooperation with the Spanish authorities, in particular in order to establish the actual amount of the tax advantage enjoyed by the investors, in the light of their individual tax situation.
Støtte til ØIG eller dens investorer kan betragtes som forenelig med det indre marked, eftersom den svarer til et vederlag i overensstemmelse med markedet for formidling af finansielle investorer og kanaliseres til rederier, som er støtteberettigede i henhold til retningslinjerne for søtransport ifølge betingelserne i disse retningslinjer.
Step 1: Calculation of the total tax advantage generated by the operation: This is the net present value (NPV) of the tax advantages actually obtained by the EIG or its investors (i.e. before the deduction of the part of those advantages transferred to the shipping company through a price rebate).
Dette forudsætter især, at det samlede beløb, som overføres til rederierne, ikke overstiger loftet i retningslinjernes kapitel 11.
The NPV should be calculated on the starting date of depreciation — early depreciation as authorised by the tax authorities — and the discount rates used for the purpose of that calculation should be based on market realities.
Den del af støtten, som overstiger det forenelige støttebeløb bør tilbagesøges fra modtagerne, dvs. ØIG'er og deres investorer, uden at de pågældende modtagere har mulighed for at overføre tilbagebetalingsbyrden til andre personer.
The Commission suggests that, by default, Spain can use calculations provided by EIGs to the tax administration when applying for the early depreciation (see recital 168 above).
Kommissionen bør ikke kræve tilbagesøgning af støtte som følge af SLB-transaktioner, som støtten blev ydet til, mellem ikrafttrædelsen af SLB i 2002 og den 30. april 2007, dvs. datoen for offentliggørelse af beslutningen vedrørende sag C46/2004, France GIE Fiscaux (se betragtning (261) ovenfor).
In principle, the tax advantage is considered granted on the date when the taxes are due by the EIG or its investors.
Efter den dato vil krav om tilbagebetaling ikke stride mod de generelle principper om beskyttelse af berettigede forventninger og retssikkerhed, der er fastsat i EU-lovgivningen
Step 2: Calculation of the tax advantage generated by the general tax measures applied to the operation: This is the NPV — calculated in the same way as for step 1 — of the amount of the tax advantages that the EIG or its investors would have obtained in a reference situation in which only the accelerated depreciation measure would have been used from the moment the vessel started to be operated and the operation taxed according to normal corporate tax rules.
VEDTAGET FØLGENDE AFGØRELSE:
In this scenario, the capital gain on the sale of the vessel to the shipping company would have been subject, on the date the option is exercised by the shipping company, to the corporate tax generally applicable to corporate profits.
Artikel 1
In principle, the tax advantage is considered to be obtained on the date when the taxes are due by the EIG or its investors.
Foranstaltningerne, der følger af artikel 115, stk. 11, i TRLIS (indledende afskrivning af leasede aktiver), af anvendelsen af tonnageskatteordningen på ikkestøtteberettigede virksomheder, skibe eller aktiviteter og af artikel 50, stk. 3, i RIS, udgør statsstøtte til ØIG'er og deres investorer, som Spanien ulovligt har tildelt siden den 1. januar 2002 i strid med artikel 108, stk. 3, i traktaten om Den Europæiske Unions funktionsmåde.
Step 3: Calculation of the tax advantage equivalent to State aid: as the Commission considers accelerated depreciation to be a general measure, the amount of the advantage corresponding to that measure (i.e. the deferred payment of certain amounts of tax) does not constitute State aid.
Artikel 2
The difference between the amounts obtained in Step 1 and Step 2 should correspond to the aid that the EIG and its investors have received as recipients of the tax measures in question, i.e. the NPV of the total advantage derived from the use of early depreciation, the TT scheme (for which EIGs were not eligible) and the tax exemption of the capital gains achieved through Article 50(3) RIS.
Statsstøtteforanstaltningerne, jf. artikel 1, er uforenelige med det indre marked, medmindre den pågældende støtte svarer til et vederlag i overensstemmelse med markedet for formidling af finansielle investorer og kanaliseres til rederier, som er støtteberettigede i henhold til retningslinjerne for søtransport ifølge betingelserne heri.
In principle, the tax advantage is deemed to be obtained on the date when the taxes are due by the EIG or its investors.
Artikel 3
Step 4: Calculation of the amount of compatible aid: first, the aid received by the EIG or its investors as calculated in step 3 is compatible inasmuch as it corresponds to the advantage transferred to the shipping company which would have been compatible if it had been considered State aid to the shipping company.
Spanien bringer den i artikel 1 anførte støtteordning til ophør i det omfang, den er uforenelig med det fælles marked.
The percentage of the aid transferred to the shipping company must be determined on the basis of a calculation similar to those submitted by the EIGs in their application to the tax administration (see recital 136 above), and allowing a remuneration in conformity with the market for the intermediation.
Artikel 4
As explained in recitals 202 to 210 above, part of the advantage transferred to the shipping company can be regarded as compatible if the shipping company, the vessel concerned and its transport activities are eligible under the Maritime Guidelines.
Spanien tilbagesøger den uforenelige støtte, der er blevet tildelt under den i artikel 1 omtalte ordning, fra de ØIG-investorer, der har draget fordel af den, uden at de pågældende modtagere har mulighed for at overføre inddrivelsesbyrden til andre personer.
The amount compatible should be determined in compliance with Chapter 11 of the Guidelines and taking due account of all aid already granted to that shipping company in the EEA.
Der skal dog ikke finde tilbagesøgning sted for støtte, der er tildelt som led i finansieringstransaktioner, som de kompetente nationale myndigheder har tildelt til foranstaltninger ved en juridisk bindende retsakt vedtaget før den 30. april 2007.
In particular, the amounts of aid granted in Spain must be added to those granted in the company’s country of establishment (if it is an EEA member).
De beløb, der skal tilbagebetales, pålægges renter fra det tidspunkt, hvor de var til rådighed for støttemodtageren, og indtil de er blevet tilbagebetalt.
The amount of aid exceeding the ceiling, or not proven to be compatible under Chapter 11 of the Maritime Guidelines, is to be regarded as incompatible.
Beløbet beregnes med renters rente i overensstemmelse med kapitel V i Kommissionens forordning (EF) nr. 794/2004 [139] og Kommissionens forordning (EF) nr. 271/2008 om ændring af forordning (EF) nr. 794/2004 [140]
As the ceiling in Chapter 11 of the Maritime Guidelines is calculated on an annual basis and the advantage received by the shipping company relates to a long-term asset, the Commission agrees that, for the application of that ceiling, the advantage resulting for the shipping company from the STL operation can be spread over the normal depreciation period (10 years) of the vessel concerned.
Spanien indstiller med virkning fra vedtagelsen af denne afgørelse enhver resterende udbetaling af støtte i medfør af den i artikel 1 omhandlede ordning.
Second, inasmuch as it corresponds to a remuneration in conformity with the market for the intermediation of financial investors in the transfer of a compatible advantage to the shipping companies, this remuneration will also be regarded as compatible or incompatible aid in the same proportion as the advantage channelled to the shipping company (see recital 201 above).
Artikel 5
As mentioned above, PYMAR has informed the Commission about certain clauses contained in certain contracts between the investors, the shipping companies and the shipyards.
Tilbagesøgningen af støtte, der er tildelt i henhold til den i artikel 1 omhandlede ordning, iværksættes omgående og effektivt.
Under such clauses, the shipyards would be required to compensate the other parties if the expected tax advantages cannot be obtained.
Spanien sikrer, at denne afgørelse efterkommes senest fire måneder efter meddelelsesdatoen.
In its final negative decision with partial recovery concerning the French GIE fiscaux case [133], which bears considerable similarities with the case at hand, the Commission noted that: ‘the fact that the legal and tax-related risks incurred by the members of EIGs may, in some cases, have been contractually passed on to the users of the assets cannot negate the principle that the Commission’s purpose in demanding, where appropriate, the recovery of unlawful aid is to deprive the various recipients of the advantage they have enjoyed in their respective markets compared with their competitors and to restore the status quo that existed before the aid was granted’.
Artikel 6
The Commission concluded that: ‘the achievement of that purpose cannot depend … on contractual stipulations agreed upon by the aid recipients’.
Senest to måneder efter meddelelsen af denne afgørelse sender Spanien følgende oplysninger:
According to well-established case-law, the obligation on a State to abolish aid regarded by the Commission as being incompatible with the internal market has as its purpose to re-establish the previously existing situation [134].
en liste over modtagere af støtte under den i artikel 1 omhandlede ordning, samt oplysninger om, hvor stort et beløb hver af disse i alt har modtaget under ordningen
According to another formula, the main objective pursued in recovering unlawfully paid State aid is to eliminate the distortion of competition caused by the competitive advantage which such aid affords [135].
oplysninger om, hvor stort et samlet beløb (hovedstol og renter) der skal tilbagesøges hos de enkelte støttemodtagere
By repaying the aid, the beneficiary forfeits the advantage which it had over its competitors in the market, and the situation prior to payment of the aid is restored [136].
en detaljeret beskrivelse af, hvilke foranstaltninger der allerede er truffet og planlagt for at efterkomme afgørelsen
In order to achieve that result, the Commission must have the power to order that recovery takes place from the actual recipients, so that it can fulfil the function of re-establishing the competitive situation in the market(s) where the distortion has occurred.
dokumentation for, at støttemodtagerne har fået påbud om at tilbagebetale støtten.
To that effect, the Commission must be able to identify clearly the undertakings that are obliged to repay the unlawful aid that it declares incompatible.
Spanien holder Kommissionen underrettet om gennemførelsen af de foranstaltninger, der på nationalt plan træffes for at efterkomme denne afgørelse, indtil den støtte, der er udbetalt under den i artikel 1 omhandlede ordning, er fuldt tilbagebetalt.
This objective would, however, be permanently frustrated if private parties were able, by contractual stipulations, to alter the effects of recovery decisions adopted by the Commission.
Spanien indsender straks oplysning om, hvilke foranstaltninger der allerede er truffet eller er planlagt for at efterkomme afgørelsen, når Kommissionen anmoder herom.
That possibility, if available, could be used by economic operators enjoying substantial bargaining power to protect themselves from recovery decisions, thereby depriving State aid control of its practical consequences.
Spanien giver desuden detaljerede oplysninger om, hvor store støttebeløb og renter støttemodtagerne allerede har tilbagebetalt.
By way of comparison, in its recent Residex judgment [137], the Court of Justice declared that it is for the national court, taking account of all the particular features of the case, to identify the beneficiary or, as the case may be, the recipients of a guarantee constituting State aid and to effect recovery of the total amount of the aid in question.
Artikel 7
In addition, irrespective of who the beneficiary of the aid may be, and given that the objective of the measures that the national courts are bound to take in the event of infringement of Article 108(3) TFEU is, essentially, to restore the competitive situation existing prior to the payment of the aid in question, those courts must ensure that the measures which they take with regard to the validity of the above-mentioned acts make it possible for such an objective to be achieved.
Denne afgørelse er rettet til Kongeriget Spanien.
This shows that, when it is necessary to remedy the distortion caused by the aid, national courts may intervene and declare that contracts are invalid, even to the detriment of parties that are not recipients of the aid — in this case the lenders whose claims were assisted by the state guarantee.
Udfærdiget i Bruxelles, den 17. juli 2013.
The same reasoning applies a fortiori to the Commission when it orders that the aid be effectively recovered from the recipients.
På Kommissionens vegne
In this respect, it should be stressed that the Commission is called upon to take a final decision on the aid measure, rather than ensuring, as national courts must do, that the rights of individuals are safeguarded where the obligation to give prior notification of State aid to the Commission pursuant to Article 108(3) TFEU has been infringed.
Næstformand
It follows that contractual clauses sheltering the recipients of the aid from recovery of illegal and incompatible aid, by transferring the legal and economic risks of such recovery to other persons, are contrary to the very essence of the system of State aid control established by the Treaty.
EUT C 276 af 21.9.2011, s. 5.
Such a system is essential for accomplishing the tasks entrusted to the Community and, in particular, for the functioning of the internal market and therefore constitutes a set of rules of public policy [138].
Se forespørgsel E-5819/2010, der blev besvaret den 31. august 2010.
Therefore, private parties cannot depart from it by contractual stipulations.
Se fodnote 1.
This is all the more true in the situation under scrutiny in the STL system, where some of the shipyards are controlled by the State.
Spansk sammenslutning af små og mellemstore skibsværfter.
To the extent that public shipyards have stipulated the contractual clauses sheltering the recipients from the recovery of aid, their behaviour would prevent the recovery of unlawful and incompatible State aid from fulfilling its function.
Leasingselskabet og rederiet underskriver også købs- (eller call-) og salgs- (eller put-) optionskontrakterne.
In addition, the behaviour of state-controlled operators trying to shelter their contractual counterparts from recovery may put considerable pressure on their private competitors who may be induced to accept similar clauses in their contracts, thereby leading to a generalised protection of recipients from recovery.
Se fodnote 3.
CONCLUSION
Ved brev af 26. juli 2010.
The Commission concludes that:
En kapitalgevinst vil normalt opstå ved salg af et aktiv, som er blevet overafskrevet på grund af indledende og fremskyndet afskrivning, fordi den skattemæssige restværdi af aktivet sandsynligvis vil være væsentligt lavere end dets salgspris.
Pursuant to the Maritime Guidelines and the Decision of 27 February 2002 authorising the Spanish TT system, activities which exclusively consist of leasing, chartering or renting out vessels do not constitute transport services.
Forskellen mellem salgsprisen og skibets skattemæssige værdi.
Consequently, those activities are in principle not eligible for the Spanish TT scheme as authorised by the Commission.
Skibets skattemæssige værdi er den oprindeligt betalte pris minus de fratrukne beløb (udgifter) for at tage hensyn til afskrivningen heraf.
Articles 115(11) and 48(4) TRLIS and Article 49 RIS (early depreciation of leased assets), the application of the TT system to non-eligible EIGs as well as Article 50(3) RIS constitute State aid within the meaning of Article 107(1) TFEU.
I den foreliggende sag vil skibet være helt eller næsten helt afskrevet, før ØIG skifter over til TT, dvs. at dets regnskabsmæssige værdi vil være nul eller tæt på nul.
Those measures are not existing aid within the meaning of Article 1(b) of Regulation (EC) No 659/1999 as they were neither notified nor otherwise authorised by the Commission.
Bl.a. oplysninger fra Spanien vedrørende tre konkrete eksempler på anmodninger indgivet af ØIG til skattevæsenet i medfør af artikel 115, stk. 11 i den konsoliderede udgave af loven om selskabsskat (Texto Refundido de la Ley del Impuesto sobre Sociedades — TRLIS), og kontrakter og andre bilag, som var vedhæftet anmodningerne.
Spain has unlawfully implemented the aid in question in breach of Article 108(3) of the Treaty on the Functioning of the European Union.
I denne afgørelse henviser »afskrivning« uden forskel til fradrag af afskrivningsomkostninger foretaget af ejeren af et aktiv, og til fradrag foretaget af lejeren (lessee) af betalinger, der foretages i forbindelse med udlejers (lessor) inddrivelse af omkostningerne ved aktivet.
It follows that the so-called Spanish Tax Lease system, involving the joint use of Articles 115(11) and 48(4) TRLIS and Article 49 RIS (early depreciation of leased assets), the application of the TT system to non-eligible EIGs as well as the use of Article 50(3) RIS, is unlawful.
I overensstemmelse hermed dækker fremskyndet afskrivning af de leasede aktiver lejernes mulighed for at fratrække disse betalinger med op til to eller tre gange den lineære afskrivningssats.
Aid to the EIG or its investors can be regarded as compatible with the internal market inasmuch as it corresponds to a remuneration in conformity with the market for the intermediation of financial investors and it is channelled to maritime transport companies that are eligible under the Maritime Guidelines in compliance with the conditions laid down in those Guidelines.
Kongeligt dekret 4/2004 af 5. marts 2004 om godkendelse af den konsoliderede udgave af selskabsskatteloven, offentliggjort i den spanske statstidende (BOE) af 11. marts 2004.
This implies, in particular, that the total amount transferred to the shipping companies does not exceed the ceiling imposed by Chapter 11 of the Guidelines.
Kongeligt dekret 1777/2004 af 30. juli 2004 om godkendelse af forordningen om selskabsskat, offentliggjort i den spanske statstidende (BOE) af 6. august 2004.
The part of the aid which exceeds the amount of compatible aid should be recovered from the recipients, i.e. EIGs and their investors without the possibility for such recipients to transfer the burden of recovery to other persons.
Bortset fra værdien af købsoptionen.
The Commission should not order the recovery of aid resulting from STL operations in respect of which the aid was granted between the entry into force of the STL in 2002 and 30 April 2007, the date of publication of the Decision concerning Case C-46/2004 France GIE Fiscaux (see recital 261 above).
Hvert år anvendes en konstant procentsats på restværdien af aktivet pr. slutningen af den foregående skattebetaling (restværdi = købsværdi minus tidligere bogført afskrivning).
Beyond that date, ordering the recovery would not breach the general principles of protection of legitimate expectations and legal certainty enshrined in European Union law,
I stedet for at fordele aktivets kostpris jævnt over en vis periode fører denne ordning til faldende afskrivningsbeløb i hver på hinanden følgende periode.
HAS ADOPTED THIS DECISION:
Skal et aktiv afskrives over fem år er brøkværdien 15 (= 1 + 2 + 3 + 4 + 5) og afskrivningen er 5/15 af købsværdien i år 1, 4/15 i år 2 osv. indtil 1/15 i år 5.
Article 1
I den foreliggende sag kan skatteyderne, forudsat at de får den nødvendige tilladelse fra skattevæsenet, påbegynde den fremskyndede afskrivning, mens skibet bliver bygget, dvs. før skibet leveres til den skattepligtige person, eller før den skattepligtige person begynder at bruge det.
The measures resulting from Article 115(11) TRLIS (early depreciation of leased assets), from the application of the tonnage tax scheme to non-eligible undertakings, vessels or activities and from Article 50(3) RIS constitute State aid to the EIGs and their investors, unlawfully put into effect by Spain since 1 January 2002 in breach of Article 108(3) of the Treaty on the Functioning of the European Union.
Artikel 48 i TRLIS indeholder regler for de særlige beskatningsordninger, som gælder for økonomiske interessegrupper.
Article 2
Se afsnit 2.2.3.
The State aid measures referred to in Article 1 are incompatible with the internal market, except to the extent that the aid corresponds to a remuneration in conformity with the market for the intermediation of financial investors and that it is channelled to maritime transport companies eligible under the Maritime Guidelines in compliance with the conditions imposed in those Guidelines.
Measure 3: Economic interest groupings (EIGs).
Article 3
Kommissionens beslutning K(2002) 582 endelig af 27.2.2002 i sag nr. 736/2001 som ændret ved beslutning N 528/2003.
Spain shall put an end to the aid scheme referred to in Article 1 to the extent that it is incompatible with the common market.
EUT C 13 af 17.1.2004, s. 3.
Article 4
Omtalt i lov nr. 27/1992 af 24.11.1992 om nationale havne og handelsflåden.
Spain shall recover the incompatible aid granted under the scheme referred to in Article 1 from the EIG investors that have benefited from it, without the possibility for such recipients to transfer the burden of recovery to other persons.
Se artikel 125, stk. 2, i TRLIS.
However, no recovery shall take place in respect of aid granted as part of financing operations in respect of which the competent national authorities have undertaken to grant the benefit of the measures by a legally binding act adopted before 30 April 2007.
Indført ved kongeligt dekret 252/2003 af 28.2.2003, den spanske statstidende (BOE) nr. 62 af 13.3.2003.
The sums to be recovered shall bear interest from the date on which they were made available to the recipients until their actual recovery.
Det bør bemærkes, at denne fritagelse kun indrømmes ØIG'er, som allerede har fået tilladelse til indledende afskrivning af skattemyndighederne.
The interest shall be calculated on a compound basis in accordance with Chapter V of Commission Regulation (EC) No 794/2004 [139] and Commission Regulation (EC) No 271/2008 [140] amending Regulation (EC) No 794/2004.
På datoen for overgang til TS.
Spain shall cancel all outstanding payments of aid under the scheme referred to in Article 1 with effect from the date of adoption of this Decision.
På datoen, hvor ejerskabet til skibet overdrages til rederiet.
Article 5
Se fodnote 17.
Recovery of the aid granted under the scheme referred to in Article 1 shall be immediate and effective.
Rådets forordning (EØF) nr. 4055/86 af 22. december 1986 om anvendelse af princippet om fri udveksling af tjenesteydelser på søtransportområdet (EFT L 378 af 31.12.1986, s. 1).
Spain shall ensure that this Decision is implemented within four months of the date of notification of this Decision.
Rådets forordning (EØF) nr. 3577/92 af 7. december 1992 om anvendelse af princippet om fri udveksling af tjenesteydelser på søtransportområdet i medlemsstaterne (cabotagesejlads) (EFT L 364 af 12.12.1992, s. 7).
Article 6
EFT C 384 af 10.12.1998, s. 3.
Within two months of notification of this Decision, Spain shall submit the following information:
Se afsnit 14.
the list of recipients that have received aid under the scheme referred to in Article 1 and the total amount of aid received by each of them under the scheme;