natgillin/translations-raw huggingface dataset:
Den første konsekvens af undtagelsen i henhold til artikel 50, stk. 3, i TRLIS er, at anvendelsen af bestemmelserne i artikel 125, stk. 2, i TRLIS undgås.
Over 25001
ØIG behøver ikke at henlægge en bundet reserve og heller ikke den positive forskel mellem den pris, som rederiet betaler, og regnskabsværdien af skibet i ØIG's bøger [25], og der betales heller ikke skat af den positive forskel mellem skibets regnskabsmæssige og skattemæssige værdi [26].
Once the alternative tax base is calculated according to the gross tonnage operated by the shipping company, the normal corporate tax rate is applied to this base.
Den anden konsekvens er, at indtægten fra salget til rederiet (den betydelige pris for benyttelse af bareboatcharter-optionen) anses for at stamme fra et skib, der købes og sælges af et foretagende, som er omfattet af TS-ordningen, og vil blive inkluderet i TS-beskatningsgrundlaget i medfør af første led i artikel 125, stk. 2, i TRLIS.
Pursuant to the first indent of Article 125(2) TRLIS, the TT taxable base is deemed to include all revenues from (eligible) shipping activities on the high seas including, in particular, the capital gains realised when vessels — acquired new by an undertaking benefiting from the TT system — are subsequently sold while the undertaking remains under the TT system.
BEGRUNDELSER FOR INDLEDNING AF DEN FORMELLE UNDERSØGELSESPROCEDURE
Conversely, under normal corporate income tax rules, since the tax base is determined as the difference between revenue and expenditure, when vessels are acquired by an undertaking and subsequently sold with a capital gain, these exceptional capital gains constitute taxable revenue and will thus increase the taxable base on which corporate tax will be levied.
Som det første skridt besluttede Kommissionen, at den spanske leasingbeskatningsordning, selv om der blev anvendt forskellige skattemæssige foranstaltninger, skulle analyseres som én ordning (samlet tilgang), fordi de forskellige foranstaltninger kun kunne anvendes samlet — retligt eller faktisk — og konkluderede, at der var tale om statsstøtte.
Tax treatment of exceptional capital gains in the context of the transfer of vessels to the TT system
Som det andet skridt blev de enkelte foranstaltninger vurderet hver for sig (individuel tilgang), og Kommissionen konkluderede på det trin følgende:
Special rules apply where a vessel — which is no longer new — and the taxation of its revenue are transferred from the normal corporate tax system to the TT system.
Den fremskyndede afskrivning af de leasede aktiver (foranstaltninger nr. 1) kunne være statsstøtte, men ville under alle omstændigheder være eksisterende støtte, fordi den blev gennemført før tiltrædelsen.
In the case of vessels already owned by an undertaking when it joins the TT system, or of second-hand vessels (hereinafter ‘used’ vessels) purchased when an undertaking already benefits from the TT system, a special procedure provided for in Article 125(2) TRLIS [22] applies.
Som følge heraf blev den formelle undersøgelsesprocedure ikke indledt med hensyn til den foranstaltning.
Under this procedure, the taxation of certain amounts takes place under normal corporate tax arrangements only when the vessel is subsequently sold:
Den indledende afskrivning af leasede aktiver (foranstaltning nr. 2) kunne udgøre statsstøtte, da den giver en selektiv fordel på baggrund af de vage betingelser, der er fastsat i den spanske lovgivning, og de skønsmæssige beføjelser, som den spanske skatteforvaltning udøver med hensyn til fortolkningen af disse betingelser.
In the first financial year in which the TT system is applied, or in which the used vessels have been acquired, non-distributable reserves equal to the difference between the normal market value and the net accounting value of each of the ships concerned by this rule must be set aside, or this difference must be stated separately in the annual report for each vessel, for each financial year in which ownership of them is retained.
Den formelle undersøgelsesprocedure blev ikke indledt med hensyn til den foranstaltning.
The amount of the said positive reserve together with the positive difference, at the date of transfer of ownership, between the tax depreciation and the accounting depreciation for the vessel sold will be added to the TT taxable base referred to in Article 125(1) TRLIS once the sale of the vessel is completed.
TS-ordningen (foranstaltning nr. 4) blev tilladt af Kommissionen som forenelig statsstøtte i 2002.
Thus, under normal application of the Spanish TT system, as approved by the Commission, potential capital gains are taxed on entry into the TT system and it is assumed that the taxation of capital gains, even though it is delayed, takes place later on when the vessel is sold or dismantled.
Foreneligheden af TS-ordningen som godkendt blev der ikke sat spørgsmålstegn ved i afgørelse K(2011) 4494 endelig.
As explained in Section 2.2.5, under the STL system, this taxation is not deferred but completely avoided because the vessels concerned are deemed to be new, not used.
I kraft af tilladelsen fra Kommissionen burde denne foranstaltning under alle omstændigheder blive betragtet som eksisterende støtte.
Hence, the special procedure does not apply.
Kommissionen satte dog spørgsmålstegn ved to aspekter i forbindelse ved TS-ordningen:
Measure 5: Article 50(3) RIS
Kommissionen satte spørgsmålstegn ved den mulighed, som visse foretagender som f.eks. ØIG'er, der er involveret i SLB-transaktioner, har for at drage fordel af TS-ordningen, hvis deres aktiviteter er begrænset til at udleje eller lease skibe uden besætning.
In the case of the authorised STL transactions, the Commission observes that the EIGs can leave the normal corporate income taxation system to join the TT system without settling the hidden tax liability resulting from the early and accelerated depreciation either upon entry into the TT system or subsequently when the vessel is sold or dismantled.
Kommissionen fandt, at disse foretagender ikke opererede i sektoren for søtransport af varer eller passagerer som defineret i Rådets forordning (EØF) nr. 4055/86 [28] og i Rådets forordning (EØF) nr. 3577/92 [29], men snarere i sektoren for finansiel investering og udlejning eller leasing af goder.
Indeed, by way of exception from the rule set out in Article 125(2) TRLIS, Article 50(3) RIS [23] states that when vessels are acquired through a call option as part of a leasing contract previously approved by the tax authorities, those vessels are deemed to be new [24] — not used — without taking into consideration whether they have already been operated or depreciated — as of the date the leasing option is exercised, i.e. after the EIG’s switch to the TT system.
De potentielle modtagere af støtten blev identificeret som:
According to the information available to the Commission, this exception was only applied to specific leasing contracts approved by the tax authorities in the context of applications for early depreciation pursuant to Article 115(11) TRLIS (see Section 2.2.2 above, Measure 2: Discretionary application of early depreciation of leased assets) i.e. in relation to leased newly built sea-going vessels acquired through STL operations, and — with one exception — from Spanish shipyards.
ØIG'er som de primære modtagere af skattefordelene
In such cases, the vessel is deemed to have been acquired new by the EIG on the date the leasing option was exercised, i.e. after the EIG’s entry into the TT system.
medlemmer/investorer i ØIG'er, som udnytter skattefordelene baseret på ØIG'ernes transparens
The first consequence of the exception provided for in Article 50(3) RIS is that the application of the rules set out in Article 125(2) TRLIS is avoided.
muligvis skibsværfterne, de involverede banker, leasingselskaberne og andre mellemled.
The second consequence is that the revenue from the sale to the shipping company (the substantial bareboat charter option exercise price) is deemed to originate from a vessel bought and sold by an undertaking benefiting from the TT system and will be included in the TT taxable base pursuant to the first indent of Article 125(2) TRLIS.
Kommissionen fandt, at støtten ikke så ud til at være forenelig med det indre marked.
REASONS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
BEMÆRKNINGER FRA SPANIEN OG FRA INTERESSEREDE PARTER
As a first step, the Commission took the view that the Spanish Tax Lease system, in spite of the application of different tax measures, should be analysed as one single system (global approach) because the different measures could only be used jointly — de jure or de facto — and concluded that it constituted State aid.
Kommissionen modtog bemærkninger fra de spanske myndigheder og fra 41 tredjeparter, bl.a. offentlige myndigheder, erhvervsorganisationer og individuelle virksomheder, som enten opererer med SLB-transaktioner eller er konkurrenter til de involverede såsom udenlandske skibsværfter eller skibsbygningssammenslutninger.
As a second step, the individual measures were assessed separately (individual approach) and the Commission concluded at that stage as follows:
Bemærkningerne omhandler følgende aspekter af den vurdering, som Kommissionen foretog i afgørelse K(2011) 4494 endelig:
The accelerated depreciation of leased assets (measure No 1) could constitute State aid, but would constitute existing aid in any case because it was implemented before accession.
proceduremæssige aspekter
Consequently, the formal investigation procedure was not opened in respect of this measure.
den generelle tilgang: vurdering af SLB som en ordning i forhold til en vurdering af de enkelte foranstaltninger, der udgør en del af SLB
The early depreciation of leased assets (measure No 2) could constitute State aid as it provides a selective advantage in view of the vague conditions established by the Spanish legislation and the discretionary powers exercised by the Spanish tax administration in interpreting these conditions.
identificering af støttemodtagere
The EIG status (measure No 3) was not identified as potential State aid.
forenelighed af mulig statsstøtte
The formal investigation procedure was not opened in respect of this measure.
hindringer for inddrivelse af støtten (ligebehandling, berettigede forventninger, retssikkerhed).
The TT system (measure No 4) was authorised by the Commission as compatible State aid in 2002.
Spanien mener, at Kommissionen iværksatte den formelle undersøgelsesprocedure uden på behørig vis at tjekke sine vigtigste konklusioner med de spanske myndigheder.
The compatibility of the TT system as approved was not questioned in Decision C(2011) 4494 final.
Som følge heraf er den spanske stats ret til at blive hørt og kontradiktionsprincippet, der er væsentlig for enhver forvaltningsprocedure, blevet krænket.
By virtue of the authorisation granted by the Commission, this measure should in any case be regarded as existing aid.
Ifølge en række tredjeparter burde Kommissionen have benyttet proceduren for eksisterende støtte, for hvis de udgør støtte, ville de to involverede skatteforanstaltninger (afskrivningsreglerne for leasede aktiver og TS-ordningen) være eksisterende støtte.
However, the Commission questioned two aspects related to the TT system:
VURDERING AF SLB SOM EN ORDNING/VURDERING AF DE ENKELTE FORANSTALTNINGER
The Commission questioned the possibility given to certain undertakings, such as the EIGs involved in STL operations, of benefiting from the TT system where their activities are limited to renting or leasing out vessels on a bareboat basis.
Klagere
The Commission considered that these undertakings were not active in the sector of maritime transport of goods or passengers as defined in Council Regulation (EEC) No 4055/86 [28] and in Council Regulation (EEC) No 3577/92 [29], but rather in the sector of financial investment and the renting or leasing of goods.
Holland Shipbuilding finder, at SLB bør betragtes som én ordning, fordi det er en organiseret ordning, der bevidst udnytter forskellige skatteforanstaltninger til at skabe en økonomisk fordel, som er langt større end den samlede fordel, man kunne opnå ved at anvende de forskellige foranstaltninger hver for sig, og fordi foranstaltningerne er indbyrdes forbundne.
The Commission noted that their eligibility for the Spanish TT system was never notified to or authorised by the Commission.The tax exemption for capital gains (measure No 5) resulting from the implementing measures of the TT system (Article 50(3) RIS) and presented by the Spanish authorities as part of the authorised TT system was regarded as an additional measure falling outside the scope of the authorisation granted by the Commission in 2002.
Brugen af TS-ordningen giver ØIG'er mulighed for at gøre den midlertidige skattefordel, som genereres af den indledende og fremskyndede afskrivning, permanent.
This measure was also regarded as unlawful and possibly incompatible aid.
De vage betingelser for anvendelsen af indledende afskrivning og de spanske myndigheders fortolkning heraf giver skatteforvaltningen skønsbeføjelser.
The potential recipients of the aid were identified as:
Dette bekræftes af, at godkendelsen i praksis kun gives, hvis skiftet foretages fra det normale selskabsskattesystem til TS-ordningen.
the EIGs as the primary recipients of the tax advantages,
Danish Maritime og […] [30] [31] anser også SLB som helhed for at være en statsstøtteordning, der — uanset hvem modtagerne er — klart giver visse foretagender en økonomisk fordel.
the members/investors in the EIGs which benefit from the tax advantages based on the EIGs’ transparency,
Spanien og deltagerne i leasingbeskatningstransaktioner
the shipping companies which receive part of the tax advantages in the form of a rebate on the price of the ship,
Spanien og de foretagender, Kommissionen har identificeret som potentielle støttemodtagere (rederier, banker, investorer i ØIG'er, skibsværfter, som er involveret i SLB-operationer), anfægter imidlertid denne samlede tilgang.
possibly the shipyards, the banks involved, the leasing companies and other intermediaries.
De mener, at SLB ikke som sådan er fastlagt i den spanske skattelovgivning, at SLB-operationer er private aftaler (leasing, bareboatcharter, ØIG), der er indgået af private parter, som frit kan vælge den billigste måde til at finansiere et aktiv og benytte de kontraktlige og skattemæssige ordninger, som er tilgængelige for dem.
The Commission considered that the aid did not appear to be compatible with the internal market.
De fastholder også, at Spanien ikke bør gøres ansvarlig for de fordele, skatteyderne får i deres forsøg på at mindske deres skattebyrde.
COMMENTS FROM SPAIN AND FROM INTERESTED PARTIES
Endvidere kræver skattelovgivningen ikke, at alle de foranstaltninger, som Kommissionen nævner i afgørelse K(2011) 4494 endelig, benyttes.
Comments were received from the Spanish authorities and from 41 third parties including public authorities, sectoral associations and individual undertakings either involved in STL operations or competitors of those involved, such as foreign shipyards or shipbuilding associations.
Den spanske banksammenslutning, (Asociación Española de Banca — AEB) finder, at det er første gang, at Kommissionen har identificeret statsstøtte i en kombination af lovlige transaktioner mellem private enheder frem for i en lovbestemmelse.
The observations address the following aspects of the Commission’s assessment made in Decision C(2011) 4494 final:
AEB mener, at der snarere end én ordning er tale om to forskellige ordninger (afskrivningsordningen og TS), som klart kan adskilles og behandles separat, uanset om de bruges separat eller sammen.
procedural aspects,
Desuden er AEB af den opfattelse, at Kommissionen har undladt at identificere et generelt referencesystem, før den identificerede en selektiv fordel.
the general approach: assessment of the STL as a scheme as against assessment of the individual measures forming part of the STL,
Ifølge AEB er der mange måder at finansiere erhvervelsen af et aktiv på ved hjælp af forskellige kombinationer af lovlige instrumenter og skatteforanstaltninger, og Kommissionen bør sammenligne alle disse alternative situationer.
whether the individual measures amount to State aid (presence of an advantage, state resources, imputability to the State, effect on competition and trade) and whether some of them constitute existing aid,
Det ville derfor være unaturligt at konkludere, at SLB giver visse virksomheder en selektiv fordel, især hvis Kommissionen bruger den — skattemæssigt set — dyreste måde at finansiere en investering på og derved ser bort fra alle de incitamenter, som investorerne har til rådighed.
identification of the aid recipients,
Derfor giver SLB ikke en selektiv fordel.
compatibility of possible State aid,
Dette støttes navnlig af, at Kommissionen identificerer flere potentielle modtagere, som ikke svarer til økonomiske sektorer.
obstacles to recovery of the aid (equal treatment, legitimate expectations, legal certainty).
Under henvisning til Kommissionens meddelelse om anvendelsen af statsstøttereglerne på foranstaltninger vedrørende direkte beskatning af virksomhederne [32] (i det følgende benævnt »Kommissionens meddelelse om virksomhedsbeskatning«) og Kommissionens beslutning om den nederlandske Groupsrentebox-ordning [33] finder AEB, at det ikke kan konkluderes, at foranstaltningen er selektiv, fordi den er mere fordelagtig for medlemmer af ØIG'er, som investerer i søgående skibe end i andre aktiver.
Spain considers that the Commission initiated the formal investigation procedure without duly checking its main conclusions with the Spanish authorities.
Da SLB kun består af private parter, som anvender generelle skatteforanstaltninger i forbindelse med private aftaler, er der ingen statsmidler involveret.
As a consequence, the Spanish State’s right of defence and the adversarial principle essential to any administrative procedure has been infringed.
Ifølge AEB er der ingen påvirkning af konkurrence og handel mellem medlemsstaterne, fordi de vigtigste modtagere, som Kommissionen har identificeret, er rederier, og fordi foranstaltningen er tilgængelig for alle rederier fra Europa og andre steder i verden.
According to a number of third parties, the Commission should have used the existing aid procedure, because if they constitute aid, the two tax measures involved (depreciation rules for leased assets and the TT system) would be existing aid.
I deres bemærkninger beskriver disse tredjeparter SLB som en række foranstaltninger uden indbyrdes sammenhæng (individuel tilgang) og fremsætter ingen yderligere bemærkninger til SLB som helhed.
ASSESSMENT OF THE STL AS A SCHEME/ASSESSMENT OF INDIVIDUAL MEASURES
BEMÆRKNINGER TIL VURDERINGEN AF DE ENKELTE FORANSTALTNINGER
Complainants
Fremskyndet afskrivning (artikel 115, stk. 6, i TRLIS [34]) — Foranstaltning 1
Holland Shipbuilding considers that the STL should be viewed as a single system because it is an organised system which deliberately exploits different tax measures to produce an economic advantage which is far greater than the total advantage that could be gained from applying the different measures separately and because the measures are interdependent.
Ifølge Spanien og nogle tredjeparter finder denne foranstaltning generelt anvendelse på alle typer af aktiver og alle sektorer.
The use of the TT system allows EIGs to make the temporary tax advantage generated by early and accelerated depreciation permanent.
Den forskellige skatte- og regnskabsmæssige behandling af leasingafgifter medfører ikke en faktisk selektivitet, hvilket bekræftes af, at mange forskellige sektorer benytter denne foranstaltning.
The vague conditions imposed on the application of early depreciation and their interpretation by the Spanish authorities confer discretionary powers on the tax administration.
Endvidere giver det spanske selskabsskattesystem mulighed for alternative fremskyndede afskrivningsordninger.
This is borne out by the fact that, in practice, the authorisation is only granted if the switch is made from the normal corporate taxation system to the TT system.
AEB anfører, at lineær afskrivning ikke kan betragtes som (eneste) reference for at fastslå, at der foreligger en fordel, fordi andre afskrivningsmetoder generelt er tilladt.
Danish Maritime and […] [30] [31] also regard the STL as a whole as a State aid scheme that — regardless of who the recipients are — clearly gives an economic advantage to certain undertakings.
Artikel 11 i TRLIS og artikel 1-5 i RIS giver mulighed for at anvende degressive metoder såsom saldoafskrivningsmetoden [35] eller »sum-of-the-years-digit«-metoden (SYD) [36] samt muligheden for at afskrive et aktiv efter en specifik plan, som er aftalt med skattemyndighederne [37].
Spain and the participants in tax lease transactions
AEB anfører som eksempel, at saldoafskrivningsmetoden ville gælde med en sats, der er 2,5 gange højere end den gældende lineære afskrivningssats, dvs. 25 %.
However, Spain and the undertakings identified by the Commission as potential recipients of aid (shipping companies, banks, investors in EIGs, shipyards involved in STL operations) challenge this global approach.
Skønsmæssig anvendelse af indledende afskrivning (artikel 115, stk. 11, i TRLIS, artikel 48, stk. 4, i TRLIS og artikel 49, i RIS) — foranstaltning 2
They consider that the STL is not enshrined as such in the Spanish tax legislation, that STL operations are private agreements (leasing, bareboat charter, EIG) concluded by private parties that are free to choose the cheapest way to finance an asset and use the contractual and tax arrangements available to them.
Det hævdes, at indledende afskrivning blot er en metode til fremskyndet afskrivning, hvorefter fremskyndet afskrivning på visse betingelser kan begynde før den dato, hvor aktivet leveres til og drives af den endelige bruger.
They also maintain that Spain should not be held responsible for advantages acquired by taxpayers in a move to reduce their tax burden.
Hvis det ikke var muligt at fratrække beløb, som blev betalt under opførelsen af aktivet, ville dette nemlig indebære forudgående beskatning.
Moreover, the tax legislation does not require the use of all the measures mentioned by the Commission in Decision C(2011) 4494 final.
Indledende afskrivning genopretter kun neutraliteten og overensstemmelsen mellem kapitalstrømmen og skattebehandlingen.
The Asociación Española de Banca (the Spanish Banking Association — AEB) considers that it is the first time that the Commission has identified State aid in a combination of legal transactions between private entities rather than in a legal provision.
AEB påpeger at muligheden for at foregribe begyndelsen af afskrivningsperioden er en generel foranstaltning, som der også åbnes mulighed for i artikel 11, stk. 1, litra d), i TRLIS og i artikel 5 i RIS, hvor de generelle afskrivningsregler er defineret.
Rather than a system, the AEB considers that there are two different schemes (the depreciation scheme and the TT) which can clearly be split and treated separately, regardless of whether they are used separately or jointly.
Disse bestemmelser giver skattemyndighederne mulighed for at godkende en bestemt afskrivningsplan, som forelægges og begrundes af den skattepligtige person, bl.a. for aktiver under opførelse.
In addition, the AEB considers that the Commission failed to identify a general system of reference before identifying a selective advantage.
Det eneste formål med en forudgående tilladelse til indledende afskrivning og den procedure, som følges af skattemyndighederne, er at kontrollere, at operationen er reel, og at de objektive kriterier i lovgivningen er opfyldt.
According to the AEB, there are very many ways of financing the acquisition of an asset using different combinations of legal instruments and tax measures and the Commission should compare all these alternative situations.