natgillin/translations-raw huggingface dataset:
Endvidere indledte Kommissionen ikke den formelle undersøgelsesprocedure vedrørende den fremskyndede afskrivning af leasede aktiver (artikel 115, stk. 6, i TRLIS), eftersom den har anført, at foranstaltningen — såfremt den udgjorde statsstøtte — under alle omstændigheder kunne betragtes som eksisterende støtte.
According to PYMAR, because the STL was in force in 2002, before the Netherlands notified the aid, the 2004 Commission decision would have created the legitimate expectation that the STL system did not constitute aid.
Den rejste ikke tvivl om TS-ordningen, i det mindste i det omfang den var blevet anmeldt og godkendt af Kommissionen (artikel 124-128 i TRLIS), fordi denne foranstaltning også blev betragtet som eksisterende støtte.
The 2006 Decision in the French GIE Fiscaux case
Disse to foranstaltninger er kun nævnt og beskrevet i afgørelse K(2011) 4494 endelig, fordi de er vigtige elementer i SLB og er knyttet til de foranstaltninger, som er genstand for den formelle undersøgelse (artikel 115, stk. 11, og artikel 48, stk. 4, i TRLIS og artikel 49 i RIS samt artikel 60, stk. 3, i RIS og anvendelsen af TS-ordningen på andre aktiviteter end transport).
According to PYMAR, the French scheme GIE Fiscaux is very similar to the STL system.
Kommissionen mener, at artikel 115, stk. 11, og artikel 48, stk. 4, i TRLIS og artikel 49 i RIS samt artikel 50, stk. 3, i RIS og anvendelsen af TS-ordningen på andre aktiviteter end transport kan adskilles fra de øvrige foranstaltninger, der er nævnt i den foregående betragtning (dvs. artikel 115, stk. 6, i TRLIS og artikel 124-128 i TRLIS), og ikke udgør eksisterende støtte i medfør af artikel 1, litra b), i forordning (EF) nr. 659/1999, eftersom disse foranstaltninger blev indført i 2002 og 2003 efter Spaniens tiltrædelse af EU og gennemført uden forudgående tilladelse fra Kommissionen.
As a result, the 2006 Decision in the French case gave rise to legitimate expectations on the part of operators that: (1) the STL system would be considered compatible with the internal market within the limits of Chapter 11 of the Maritime Guidelines and (2) the recovery of the State aid exceeding the ceilings of Chapter 11 of the Guidelines would not be required, given the procedural similarities of both cases.
Derfor har Kommissionen med rette fulgt den procedure, som gælder for ulovlig støtte (artikel 1, litra f), artikel 13 og artikel 4, stk. 4, i forordning (EF) nr. 659/1999).
In addition, PYMAR invokes a number of Commission decisions where the similarity of a measure with a measure previously approved by the Commission was a factor that justified the legitimate expectations of operators.
VURDERING AF SLB SOM EN ORDNING/VURDERING AF DE ENKELTE FORANSTALTNINGER
In particular, PYMAR recalls that no recovery was ordered in cases [64] such as Foreign Income (Ireland), International Financing Activities (the Netherlands), Coordination Centres and Finance Companies (Luxembourg), Coordination Centres in Vizcaya (Spain), Control and Coordination Centres (Germany), Central Corporate Treasuries and Headquarters and Logistics Centres (France), Tax Ruling for US Foreign Sales Corporations (Belgium) and Gibraltar Qualifying Companies (UK), because those schemes were very similar to the Belgian Coordination Centres schemes which had been previously approved by the Commission.
Det forhold, at SLB-ordningen består af forskellige foranstaltninger, som ikke alle er fastsat i den spanske skattelovgivning, er ikke tilstrækkeligt til at forhindre Kommissionen i at beskrive og vurdere den som en ordning.
The 2009 letter sent by Commissioner Kroes
Som forklaret i afgørelse K(2011) 4494 endelig finder Kommissionen, at de forskellige skatteforanstaltninger, der er anvendt i SLB-transaktionerne, retligt eller faktisk var knyttet sammen.
In response to a letter from the Norwegian authorities complaining about alleged discrimination against Norwegian shipyards in connection with the Spanish tax lease system, Commissioner Kroes replied that DG Competition: ‘[had] already investigated the matter’ and that at its request, Spain had issued a public statement in the form of an answer of the tax administration to a question from a taxpayer [65] — a tax ruling — confirming that the measure was not restricted to Spanish shipyards and could also be used for the acquisition of ships produced in other Member States.
Retligt svarer den skønsmæssige anvendelse af indledende afskrivning af leasede aktiver (artikel 115, stk. 11, i TRLIS) til en indledende anvendelse af fremskyndet afskrivning af leasede aktiver (artikel 115, stk. 6, i TRLIS).
The letter concluded that, in view of that clarification, no further action was considered necessary.
På samme måde fastsætter artikel 50, stk. 3, i RIS en undtagelse fra en særlig procedure, der finder anvendelse i forbindelse med TS-ordningen.
According to PYMAR, on 2 April 2009 a Norwegian shipowner shared the content of Commissioner Kroes’s letter with a Spanish shipyard with which it was involved in STL operations.
Faktisk blev leasingkontrakter kun betragtet som godkendt af skatteforvaltningen i forbindelse med tilladelser, der er givet til indledende afskrivning af leasede aktiver.
PYMAR also submitted a letter of 13 September 2012 from Gerencia del Sector de la Construcción Naval [66] (GSN) testifying that, back in 2009, it knew about the content of Commissioner Kroes’s letter and had shared it with entities participating in STL operations and with PYMAR in the course of their regular meetings.
Retligt kan indledende afskrivning overvejes til en bred vifte af aktiver, som muligvis erhverves via en leasingkontrakt.
Time elapsed between the complaint and the opening of the procedure
Imidlertid er betingelserne for indledende afskrivning genstand for fortolkning og blev faktisk kun overvejet opfyldt for — og tilladelser blev kun givet — til skibe, der kunne omfattes af TS-ordningen.
According to PYMAR, nine years elapsed between the time the Commission became aware of the scheme in December 2001/the start of the scheme in 2002 (five years from the first complaints received by the Commission in 2006) and the opening of the proceedings in June 2011.
Endvidere bemærker Kommissionen, at to af de tre vigtigste foranstaltninger, som indgik i SLB (skønsmæssig anvendelse af indledende afskrivning og regler for berettigelse til støtte fra TS-ordningen), trådte i kraft den samme dag (den 1. januar 2002) i henhold til samme lov.
The time elapsed without action from the Commission corroborated the belief that there were not enough elements to proceed.
I forbindelse med diskussionen om berettigede forventninger og ligebehandling bemærker Kommissionen også, at de samme tredjeparter, som anfægter Kommissionens samlede tilgang, præsenterer SLB-ordningen som meget lig den franske GIE Fiscaux-ordning.
A diligent economic operator could not have foreseen the possible existence of State aid in the combination of several measures
Den kendsgerning, at alle træk ved den franske foranstaltning var inkluderet i én lovbestemmelse, indebar nødvendigvis en samlet vurdering.
According to PYMAR and other third parties, this is the first time that the Commission has considered that the joint application of several measures constitutes State aid — something which normally prudent operators could not have foreseen.
Af disse årsager finder Kommissionen, at det er nødvendigt at beskrive den spanske leasingbeskatning som et system af forbundne skatteforanstaltninger og vurdere deres virkninger i deres gensidige sammenhæng under hensyntagen til de faktiske forbindelser, der indføres — eller godkendes — af staten.
PYMAR argues that according to Article 13 of the Commission Notice on business taxation, measures of a purely technical nature such as depreciation rules do not constitute State aid.
Under alle omstændigheder henholder Kommissionen sig ikke udelukkende til en samlet tilgang.
On that basis, operators had legitimately considered that the early depreciation measure did not constitute State aid.
Sideløbende med en samlet tilgang analyserede Kommissionen også de individuelle foranstaltninger, som udgør SLB.
Considerations relevant for State aid recovery
Kommissionen finder, at de to tilgange supplerer hinanden og fører til sammenhængende konklusioner.
From the moment the Commission became aware of the existence of the STL, its actions and also the time elapsed have created legitimate expectations that there was no aid and consequently that the aid granted for operations carried out previously would not be recovered.
En individuel vurdering er nødvendig for at fastslå, hvilken del af de økonomiske fordele, der skabes af SLB-ordningen, som er resultatet af generelle foranstaltninger, og hvilken del der skyldes selektive foranstaltninger.
Hence the Commission should refrain from ordering recovery of the aid for all the operations.
En individuel vurdering giver også Kommissionen mulighed for om nødvendigt at fastslå, hvilken del af støtten der er forenelig med det indre marked, og hvilken del der skal tilbagesøges.
Similarly, the letter from Commissioner Kroes in 2009 confirms that the scheme had been analysed by the Commission.
Denne tostrengede tilgang, som allerede blev fulgt i afgørelse K(2011) 4494 endelig, gør Kommissionen i stand til at definere et referencesystem for hver af de individuelle foranstaltninger og for SLB-ordningen som helhed med henblik på at afdække selektive fordele, der udgør statsstøtte.
All parties involved in tax lease operations (shipping companies, EIGs, banks and intermediaries, etc.) could have legitimate expectations that the Commission would have discovered any aid in the system and that, because no further investigations were planned, no aid was involved.
For hver SLB-transaktion er den kontrafaktiske analyse til vurdering af, om der forekommer støtte, selve transaktionen med de samme kontraktlige bestemmelser, men gennemført uden de foranstaltninger, der er identificeret som statsstøtte.
PYMAR also refers to decisions in which the Commission acknowledged that actions by EU institutions (Court of Justice, Commission, etc.) could generate legitimate expectations that aid awarded in the past would not be recovered, which would prevent the Commission from ordering recovery including when the aid was granted prior to the action that gave rise to legitimate expectations.
I den forbindelse vil en alternativ transaktion med konkrete forskellige ordninger — kontraktlige og finansielle — ikke udgøre en korrekt kontrafaktisk analyse.
They refer to decisions in the Spanish goodwill case, the Belgian coordination centres case, an Austrian energy tax rebate case and an Italian case of aid to large firms in difficulty [67].
På den anden side er det forhold, at flere sektorer eller kategorier af virksomheder identificeres som potentielle modtagere, ikke et tegn på, at SLB-ordningen er en generel foranstaltning [69].
Indeed, according to PYMAR, some clauses in the contracts require the shipyards to compensate the investors and shipping companies, in particular, in the event of a change to the legislation — including tax legislation — affecting the operation.
På den anden side kan den kendsgerning, at ordningen bruges til at finansiere køb, bareboat-befragtning og videresalg af søgående skibe, ses som et klart tegn på, at foranstaltningen ud fra en sektorbestemt synsvinkel er et klart tegn på, at foranstaltningen er selektiv.
ASSESSMENT
FOREKOMST AF STØTTE I DEN I ARTIKEL 107, STK.
The Commission considers that the procedure followed has neither breached Spain’s rights of defence nor any third party’s right to be heard.
1, I TEUF NÆVNTE BETYDNING
On the contrary, the decision to open formal proceedings is the initial formal step that the Commission must take pursuant to Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty [68] (hereinafter ‘Regulation (EC) No 659/1999’) if, after a preliminary investigation, it has doubts about the compatibility of a State aid measure with the internal market (Articles 13 and Article 4(4) of Regulation (EC) No 659/1999).
Ifølge artikel 107, stk. 1, i TEUF er »statsstøtte eller støtte, som ydes ved hjælp af statsmidler under enhver tænkelig form, og som fordrejer eller truer med at fordreje konkurrencevilkårene ved at begunstige visse virksomheder eller visse produktioner, uforenelig med det indre marked, i det omfang den påvirker samhandelen mellem medlemsstaterne«.
The purpose of the decision to open proceedings is precisely to summarise the relevant issues of fact and law, make a preliminary assessment as to the aid character of the measure, set out the doubts as to its compatibility with the internal market and call upon the Member State concerned and other interested parties to submit comments (Article 6 of Regulation (EC) No 659/1999).
Statsstøttereglerne gælder kun for støtte ydet til virksomheder involveret i økonomiske virksomheder.
Moreover, the Commission did not open the formal investigation procedure in respect of the accelerated depreciation of leased assets (Article 115(6) TRLIS) since it has indicated that if the measure constituted State aid, it could in any event be regarded as existing aid.
Endvidere er kriterierne i artikel 107, stk. 1, i TEUF kumulative.
It did not raise doubts about the TT system, at least to the extent that it had been notified and authorised by the Commission (Articles 124 to 128 TRLIS) because this measure was also regarded as existing aid.
Derfor udgør de pågældende foranstaltninger statsstøtte i den i traktaten nævnte betydning, hvis alle ovennævnte betingelser er opfyldt.
These two measure are only mentioned and described in Decision C(2011) 4494 final because they are important elements of the STL and are linked to the measures subject to the formal investigation (Articles 115(11) and 48(4) TRLIS and Article 49 RIS, as well as Article 50(3) RIS and the application of the TT system to non-transport activities).
Grundlæggende skal den økonomiske støtte:
The Commission considers that Articles 115(11) and 48(4) TRLIS and Article 49 RIS, as well as Article 50(3) RIS and the application of the TT system to non-transport activities can be separated from the other measures mentioned in the previous recital (i.e. Article 115(6) TRLIS and Articles 124 to 128 TRLIS) and do not constitute existing aid pursuant to Article 1(b) of Regulation (EC) No 659/1999, since those measures were introduced in 2002 and 2003, after Spain’s accession to the EU, and put into effect without prior authorisation by the Commission.
ydes ved hjælp af statsmidler
Therefore, in respect of those measures, the Commission has rightly followed the procedure applicable to unlawful aid (Articles 1(f), 13 and 4(4) of Regulation (EC) No 659/1999).
begunstige visse virksomheder eller visse produktioner
ASSESSMENT OF THE STL AS A SYSTEM/ASSESSMENT OF INDIVIDUAL MEASURES
fordreje eller true med at fordreje konkurrencevilkårene og
The fact that the STL system is composed of various measures that are not all enshrined in the Spanish tax legislation is not sufficient to prevent the Commission from describing and assessing it as a system.
samhandelen mellem medlemsstaterne.
Indeed, as explained in Decision C(2011) 4494 final, the Commission considers that the different tax measures used in the STL operations were linked together de jure or de facto.
Kommissionen har foretaget sin vurdering på to forskellige niveauer:
De jure, the discretionary application of early depreciation of leased assets (Article 115(11) TRLIS) corresponds to an early application of the accelerated depreciation of leased assets (Article 115(6) TRLIS).
i forbindelse med de enkelte foranstaltninger, som indgår, hvor Kommissionen overvejer, om hver enkelt foranstaltning udgør statsstøtte uanset dens anvendelse i SLB
Similarly, Article 50(3) RIS establishes an exception to a special procedure applicable in the context of the TT system.
i forbindelse med SLB-ordningen som helhed: som allerede anført bygger SLB på en kombination af disse foranstaltninger, som retligt eller faktisk er indbyrdes forbundet.
De jure, Article 50(3) RIS only concerns ves0sels eligible for the TT system and leasing contracts authorised by the tax administration.
Virksomheder i den i artikel 107 i TEUF nævnte betydning
De facto, leasing contracts were only regarded as authorised by the tax administration in the context of authorisations granted for early depreciation of leased assets.
Kommissionen mener, at alle parter, der er involveret i SLB-transaktioner, er virksomheder i den i artikel 107, stk. 1, i TEUF nævnte betydning — og dette bestrides ikke af Spanien [70] eller nogen anden tredjepart — eftersom deres aktiviteter består i at tilbyde varer og tjenesteydelser på et marked [71].
De jure, early depreciation can be envisaged for a wide range of assets possibly acquired via a leasing contract.
Mere præcist tilbyder skibsværfter nybyggede skibe eller konstruktions-, reparations- og renoveringstjenesteydelser.
However, the conditions for early depreciation are subject to interpretation and were de facto only considered to be met — and authorisations were only delivered — with respect to vessels eligible for the TT system.
Leasingselskaber tilbyder finansieringsfaciliteter.
In addition, the Commission notes that two of the three main measures involved in the STL (discretionary application of early depreciation and rules on eligibility for the TT system) entered into force on the same date (1 January 2002) under the same law.
ØIG'er udchartrer og sælger skibe.
The Commission also notes that, when arguing about legitimate expectations and equal treatment, the same third parties that challenge the Commission’s global approach present the STL system as being very similar to the French GIE Fiscaux scheme.
Investorer tilbyder varer og tjenesteydelser på en lang række markeder, undtagen hvis det er enkeltpersoner, som ikke udøver nogen økonomisk virksomhed, og i så fald er de ikke dækket af denne afgørelse.
The fact that all the features of the French measure were included in one legal provision necessarily implied a global assessment.
Rederier tilbyder søtransportydelser.
In that respect, the fact that the different elements of the STL are spread among different legal provisions that are de facto linked together would not — as such — warrant a different approach.
Deltagende banker tilbyder formidlings- og finansieringstjenester, og andre formidlere leverer formidlings- eller konsulentydelser.
For those reasons, the Commission considers that it is necessary to describe the Spanish Tax Lease as a system of connected tax measures and to assess their effects in their reciprocal context, taking into account, in particular, the de facto relationships introduced — or approved — by the State.
Forekomst af en selektiv fordel
In any case, the Commission does not rely exclusively on a global approach.
Følgende gælder efter fast retspraksis: »Traktatens artikel 107, stk. 1, kræver herved en stillingtagen til, om en statslig foranstaltning som led i en bestemt retlig ordning kan begunstige »visse virksomheder eller visse produktioner« i forhold til andre virksomheder, der under hensyntagen til det formål, der forfølges med den pågældende foranstaltning, befinder sig i en tilsvarende faktisk og retlig situation.
In parallel to a global approach, the Commission also analysed the individual measures that make up the STL.
I bekræftende fald opfylder den pågældende foranstaltning den betingelse om selektivitet« [72].
The Commission considers that the two approaches are complementary and lead to consistent conclusions.
Fremskyndet afskrivning (artikel 115, stk. 6, i TRLIS) — Foranstaltning 1
Individual assessment is necessary to determine which part of the economic advantages generated by the STL system results from general measures and which from selective measures.
I afgørelse K(2011) 4494 endelig udtalte Kommissionen, at hvis foranstaltningen udgjorde støtte, ville der være tale om eksisterende støtte, og den foretog ikke nogen vurdering.
Individual assessment also allows the Commission to determine, where necessary, which part of the aid is compatible with the internal market and which part should be recovered.
Som følge af den formelle undersøgelse er Kommissionen nu kommet til den konklusion, at foranstaltningen isoleret set ikke udgør statsstøtte, fordi den ikke begunstiger bestemte virksomheder eller produktioner.
This dual approach, which was already followed in Decision C(2011) 4494 final, enables the Commission to define a reference system for each of the individual measures and for the STL system as a whole, in order to identify selective advantages that constitute State aid.
Kommissionen bemærker, at foranstaltningen finder anvendelse på alle selskaber, der skal betale indkomstskat i Spanien uden nogen begrænsning med hensyn til branche, forretningssted, størrelse, retlig status eller aktivernes placering.
For every STL operation, the counterfactual situation against which the presence of aid will be assessed is the operation itself, with the same contractual provisions but carried out without the measures identified as State aid.
Det gælder også uden undtagelse for alle varer, som er genstand for afskrivning.
In this respect, an alternative operation with actual different arrangements — contractual and financial — would not constitute a proper counterfactual situation.
Desuden udgør begrænsningen til leasede aktiver ikke et selektivitetselement, da købet af aktiver kan finansieres gennem finansielle leasingkontrakter, der normalt er tilgængelige for virksomheder i alle brancher og størrelser.
Economic operators are free to structure their asset financing operations as they wish and use for that purpose the general tax measures which they consider the most suitable.
Der er ingen tegn på, at modtagerne af foranstaltningen faktisk er koncentreret i bestemte sektorer eller produktionstyper.
However, inasmuch as these operations entail the application of selective tax measures, which are subject to State aid control, the undertakings involved in these transactions are potential recipients of State aid.
De statistikker, Spanien har fremlagt vedrørende spanske skatteyderes brug af artikel 115 i TRLIS (se nedenstående grafer), bekræfter, at finansiel leasing benyttes af selskaber med en bred vifte af skattepligtige indtægter (45 % af de erklærede brugere af artikel 115 tjener under 1 mio. EUR og 70 % under 3 mio. EUR) (se diagrammet til venstre).
On the one hand, the fact that several sectors or categories of undertakings are identified as potential recipients is not an indication that the STL system is a general measure [69].
Skattefordelens absolutte beløb som følge af fradraget af en ekstra udgift [73] i medfør af artikel 115 i TRLIS varierer også efter skatteyderens indtægt (se diagrammet til venstre).
On the other hand, the fact that the system is used to finance the acquisition, bareboat chartering and resale of sea-going vessels can be seen as a clear indication that the measure is selective from a sectoral point of view.
Kilde: Økonomi- og finansministeriet.
EXISTENCE OF AID WITHIN THE MEANING OF ARTICLE 107(1) TFEU
De spanske myndigheder har også bekræftet, at leasingkontrakter og artikel 115 i TRLIS kan benyttes i forbindelse med aktiver, som er bygget (eller har deres oprindelse) i andre medlemsstater.
According to Article 107(1) TFEU, ‘any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market’.
Endelig bemærker Kommissionen, at betingelserne for at anvende artikel 115, stk. 6, i TRLIS er klare, objektive og neutrale, og at ingen forudgående tilladelse er nødvendig, for at den kan finde anvendelse.
State aid rules apply only to aid granted to undertakings involved in economic activities.
Som følge heraf har skatteforvaltningen ikke beføjelse til efter eget skøn at godkende eller afvise anvendelsen af foranstaltningen [74].
Furthermore, the criteria laid down in Article 107(1) TFEU are cumulative.