natgillin/translations-raw huggingface dataset:
Nederlandene er udmærket klar over Kommissionens vurdering og kan ikke påberåbe sig rent formelle argumenter vedrørende modtageren af brevet.
In the Dutch authorities’ view the Commission did not formally indicate that it did not consider the reply of the Netherlands to be an acceptance of the appropriate measures.
Kommissionen indledte den formelle undersøgelse, fordi den var bekymret over, at selskabsskattefritagelsen af offentlige virksomheder, der udøver økonomiske aktiviteter, kunne give dem en fordel i forhold til andre virksomheder, der var selskabsskattepligtige i Nederlandene.
The Dutch authorities consider that the letter sent by the Commission on 11 March 2014 is not a formal letter for purposes of the present procedure.
Offentlige virksomheder og private virksomheder befinder sig i en tilsvarende faktuel og retlig situation med hensyn til formålet med den nederlandske selskabsskattelovgivning, som er, at selskabers overskud er skattepligtige.
It was signed by the Deputy Director-General and addressed to the Deputy Director-General for Taxation in the Dutch Ministry of Finance.
EKSISTENSEN AF STATSSTØTTE EFTER ARTIKEL 107, STK. 1, I TEUF
It was sent not via the official channel of the Permanent Representation, but by email.
I henhold til artikel 107, stk. 1, i TEUF er enhver form for støtte, som ydes af en medlemsstat eller 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.
On the substance, the Dutch authorities observe that in their view the desired European level playing field does not exist at the present time.
Virksomheder
The Dutch authorities also state that the position of Dutch seaports vis-à-vis those of neighbouring Member States is of the greatest importance.
I henhold til gældende retspraksis »omfatter begrebet virksomhed enhver enhed, der udøver en økonomisk aktivitet, uanset enhedens juridiske status og måden, hvorpå den finansieres«.
The Dutch authorities consider that they have accepted the appropriate measures of 2 May 2013 and that they are in the process of taking the steps necessary.
Med henblik på at fastslå, hvorvidt en enhed er en virksomhed, er det ikke afgørende, hvorvidt den søger at opnå et overskud.
Therefore, the Dutch authorities do not see any reason to respond in substantive terms to the Commission’s assessment in the decision to initiate the procedure.
Ikke-udbyttegivende enheder kan ligeledes udbyde varer og tjenesteydelser på et marked.
The Dutch authorities replied by letter of 3 November 2014.
De nederlandske myndigheder har ikke anfægtet, at offentlige virksomheder, herunder offentlige havne, ud over deres sædvanlige opgaver som offentlige myndigheder også kan udbyde varer og tjenesteydelser på markedet.
The Dutch authorities share the interested seaports’ view that the Netherlands has accepted the appropriate measures.
De nederlandske myndigheder har erkendt, at offentlige virksomheder i stigende grad udøver økonomiske aktiviteter.
The Dutch authorities also endorse the interested seaports’ view that a level playing field for ports in Europe is crucial.
Desuden har de interesserede tredjeparter udtrykkeligt erkendt, at havneaktiviteter i de senere år har udviklet sig til fuldgyldige økonomiske aktiviteter.
According to the Dutch authorities, there is not a level playing field for ports in Europe at the present time.
Derfor kan offentlige virksomheder, der udøver økonomiske aktiviteter, klassificeres som virksomheder i betydningen i artikel 107, stk. 1, i TEUF.
The Dutch authorities did not comment on the interested parties’ substantive comments on the State aid assessment.
For så vidt angår undtagelsen for uddannelsesinstitutioner eller institutioner, der driver forskning, jf. artikel 6(b) i Wet Vpb, ændret ved Wet Vpb 2015, hedder det i punkt 26-28 i meddelelsen om levering af tjenesteydelser af almindelig økonomisk interesse, at i henhold til gældende retspraksis kan »offentlig uddannelse, der organiseres inden for rammerne af det nationale uddannelsessystem, og som finansieres og overvåges af staten, (…) betragtes som en ikke-økonomisk aktivitet«.
By letter dated 10 September 2015 the Netherlands submitted that if the continued corporate tax exemption for the interested seaports were to be considered incompatible State aid, a transitional period for the abolition of the measure would be justified.
Det forhold, at der skal betales undervisnings- eller indskrivningsgebyrer, påvirker ikke tjenestens ikke-økonomiske karakter.
They argued that it was not possible to make the Dutch public seaports liable to corporate tax by 1 January 2016.
I artikel 6b i Wet Vpb kræves det klart, at udgifterne til undervisning eller forskning skal finansieres med offentlige midler eller lovbestemte undervisningsgebyrer.
They presented three arguments to justify a transitional period.
Som følge af undervisnings- eller forskningstjenesternes ikke-økonomiske karakter skal uddannelsesinstitutioner derfor ikke klassificeres som virksomheder i henhold til artikel 107, stk. 1, i TEUF.
First, establishing an initial balance sheet for the interested seaports for tax purposes would be a very complex and lengthy operation.
For så vidt angår forskningsinstitutioner hedder det i punkt 29 i meddelelsen om levering af tjenesteydelser af almindelig økonomisk interesse, at forskning, der udøves af universiteter og forskningsinstitutioner, falder uden for statsstøttereglernes anvendelsesområde.
In the balance sheet for accounting purposes assets and liabilities were valued at historical cost, but for tax purposes they were valued at fair market value.
Brug af statsmidler
Determining the fair market value of assets and liabilities was a difficult and time-consuming exercise.
Ifølge artikel 107, stk. 1, i TEUF skal støtten være ydet af en medlemsstat eller med statsmidler under enhver tænkelig form.
This was because most of the seaports’ assets were non-marketable items which were subject to a complex system of property relations and rights of use between different legal entities.
Manglende skatteindtægter svarer til forbrug af statsmidler i form af skatteudgifter.
The problem of valuation might for example concern assets such as quaysides, roads, waterways, railways, docks, buildings with specific functions or mooring arrangements.
Som EU-Domstolen fastslog i Banco Exterior de España, er en foranstaltning, hvorved offentlige myndigheder indrømmer visse virksomheder en afgiftsfritagelse, der, selv om den ikke indebærer en overførsel af statslige midler, giver de fritagne virksomheder en gunstigere økonomisk stilling end andre afgiftspligtige, ydet »med statsmidler« i betydningen i artikel 107, stk. 1, i TEUF.
The ports currently liable to corporate tax — small-scale marinas or fishing ports — could not be taken as a benchmark, since their activities differed significantly from larger seaports, which were engaged mainly in activities such as freight transhipment or management of infrastructure.
De nederlandske myndigheder går glip af indtægter, der udgør statsmidler, ved at fritage offentlige virksomheder, der udøver økonomiske aktiviteter, herunder offentlige havne, for selskabsskat.
Second, the Netherlands argued that there was no clear distinction between economic and non-economic activities of ports, and that the Commission should provide further guidance in that respect.
Derfor har Kommissionen den holdning, at fritagelsen af nederlandske offentlige virksomheder for selskabsskat i henhold til Wet Vpb 1969 indebærer et tab af statsmidler og dermed ydes af staten med statsmidler.
It was a difficult task for the Dutch authorities and the seaports to determine which port activities should be classified as economic activities or non-economic activities.
Tilsvarende indebærer fritagelsen af visse nederlandske havne for selskabsskat i henhold til Wet Vpb 2015 et tab af statsmidler og ydes dermed af staten med statsmidler.
In addition, there was no consistent line from the Commission and no certainty at European level as to which port activities were to be considered economic activities and which were to be considered public tasks.
Dette er hverken blevet anfægtet af de nederlandske myndigheder eller af de interesserede tredjeparter.
Third, the Dutch authorities considered that it was essential that the Commission should ensure a level playing field between competing ports.
Tilstedeværelsen af en fordel
There was no fair competition between European seaports: they requested the Commission to ensure that all ports in Europe were subject to corporate tax, or at least those that competed with Dutch seaports.
Foranstaltningen skal desuden give støttemodtageren en fordel.
Finally, the Dutch authorities suggested that the date on which the corporate tax exemption for Dutch seaports should cease to operate, by Royal Decree, should be 1 January 2017.
Begrebet fordel dækker ikke kun positive fordele, men ligeledes indgreb, som på forskellig vis indebærer en lempelse af de udgifter, der normalt indgår i en virksomheds budget.
The seaports would become liable to corporate tax on the first day of the tax year starting after 1 January 2017.
De nederlandske myndigheder har ikke anfægtet, at en fortsat fritagelse af visse offentlige virksomheder for selskabsskat giver disse virksomheder en økonomisk fordel.
In practice this would mean that Dutch seaports would be liable to corporate tax as of 1 January 2018.
I henhold til Wet Vpb 1969 er offentlige virksomheder i princippet fritaget for selskabsskat, mens private virksomheder i princippet er selskabsskattepligtige.
GROUNDS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
Derfor nyder offentlige virksomheder, der udøver økonomiske aktiviteter, godt af en klar skattefordel.
Both the Dutch authorities and the interested third parties submit that the Commission was not entitled to open the formal investigation procedure.
Kommissionen påpeger, at den nye (Wet Vpb 2015) udtrykkeligt viderefører fritagelsen for selskabsskat for visse nederlandske offentlige havne, som dermed fortsat vil nyde godt af skattefordelen.
The Commission does not agree with that view.
Skattefritagelsen mindsker de byrder, som normalt udgør en del af driftsomkostningerne for en virksomhed, der udøver en økonomisk aktivitet.
The Commission was fully entitled, if not indeed obliged, to open the formal investigation procedure, because the Netherlands had not accepted the appropriate measures in accordance with Article 19(1) of the Procedural Regulation and the competition concerns raised in the decision proposing appropriate measures had not been fully removed.
Dermed giver den disse offentlige virksomheder en økonomisk fordel sammenlignet med virksomheder, der er underlagt nederlandsk selskabsskat, og som ikke nyder godt af denne skattefordel.
Given that the Dutch authorities made their acceptance subject to the approval of Parliament, and the letter of the Dutch authorities of 24 May 2013 stated an intention and not a commitment, the letter did not constitute an unconditional and unequivocal acceptance for purposes of Article 19(1) of the Procedural Regulation.
Konkurrencefordrejning og påvirkning af samhandelen
Article 19(2) of the Procedural Regulation stipulates that where the Member State concerned does not accept the proposed appropriate measures and the Commission, having taking into account the arguments of the Member State concerned, still considers that those measures are necessary, the Commission is to open the formal investigation procedure.
I henhold til artikel 107, stk. 1, i TEUF, skal en foranstaltning for at blive betragtet som statsstøtte påvirke samhandelen mellem medlemsstaterne og fordreje eller true med at fordreje konkurrencevilkårene.
Moreover, it was clear from the draft legislative proposal that the Netherlands did not intend to abolish the corporate tax exemption for all public undertakings.
I det foreliggende tilfælde kan offentlige virksomheder, der udøver økonomiske aktiviteter, og som er omfattet af skattefritagelsen, være involveret i samhandel inden for EU.
The Commission consequently had strong indications that the Netherlands would not bring the law fully into line with the State aid rules.
Offentlige havne, der fortsat er fritaget for skat i henhold til Wet Vpb 1969 — selv efter ændringen i form af Wet Vpb 2015 — er tydeligvis offentlige virksomheder, der er involveret i samhandel mellem medlemsstaterne.
As regards the argument put forward by the Netherlands that the Commission did not properly inform the Netherlands that it did not consider the reply to be an acceptance within the meaning of Article 19(1) of the Procedural Regulation, the Commission points out that its letter of 11 March 2014 was sent to the competent national authority, was in fact received by that authority, and was discussed between the Commission and the Dutch authorities.
Dermed vil Wet Vpb 1969, der giver mulighed for at fritage offentlige virksomheder for skat, nødvendigvis påvirke samhandelen mellem medlemsstaterne og fordreje eller true med at fordreje konkurrencevilkårene.
The Netherlands was well aware of the Commission’s assessment and cannot rely on purely formal arguments as regards the addressee of the letter.
Tilsvarende påvirker fritagelsen for selskabsskat, som videreføres med Wet Vpb 2015 for de interesserede havnes vedkommende, samhandelen mellem medlemsstaterne og fordrejer eller truer med at fordreje konkurrencevilkårene.
The Commission initiated the formal investigation because it had concerns that exempting public undertakings involved in economic activities from corporate tax might give them an advantage over other undertakings that were subject to corporate tax in the Netherlands.
Ifølge de interesserede havne er der ikke tale om nogen fordrejning af konkurrencen på europæisk plan som følge af den selskabsskatteordning, der er genstand for denne afgørelse, eller i henhold til den nye lovgivning.
Public undertakings and private undertakings are in a similar factual and legal situation with reference to the objective of the Dutch corporate tax law, which is to make corporate undertakings subject to tax on their corporate profits.
De interesserede havne anfører, at havne i Hamburg-Le Havre-området modtager forskellige former for offentlig støtte.
PRESENCE OF STATE AID WITHIN THE MEANING OF ARTICLE 107(1) TFEU
Derfor anfører de, at skattefritagelsen ikke fører til særbehandling af de nederlandske havne, men højst til, at de nederlandske havne stilles lidt mindre ugunstigt i forhold til andre europæiske havne.
Article 107(1) TFEU states that 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 is incompatible with the internal market if it affects trade between Member States.
Kommissionen er ikke enig i de interesserede tredjeparters argument.
Undertakings
Statsstøtte anses for at fordreje eller true med at fordreje konkurrencevilkårene, når det er sandsynligt, at den vil forbedre modtagerens stilling i konkurrencen i forhold til andre konkurrerende virksomheder.
According to settled case-law, ‘the concept of an undertaking encompasses every entity engaged in an economic activity, regardless of the legal status of the entity and the way in which it is financed’.
Derfor er det tilstrækkeligt, at støtten giver modtageren mulighed for at fastholde en stærkere konkurrenceposition, end hvis støtten ikke var blevet ydet.
In order to establish whether an entity constitutes an undertaking, the fact that it does not seek to make a profit is not decisive.
Derfor betyder det forhold, at nogle europæiske havne muligvis modtager statsstøtte, ikke, at konkurrencen ikke fordrejes, når offentlige virksomheder i almindelighed og offentlige havne i særdeleshed fritages for at betale selskabsskat.
An economic activity is any activity consisting in offering goods and services on a market.
Selektivitet
Non-profit entities can also offer goods and services on a market.
For at blive betragtet som statsstøtte skal en foranstaltning være selektiv, forstået således, at den begunstiger visse virksomheder eller visse produktioner.
It has not been contested by the Dutch authorities that public undertakings, including public ports, may in addition to their usual public authority tasks offer goods and services on the market.
Dette skal ske ved at påvise, at foranstaltningen afviger fra den almindelige ordning ved at differentiere mellem erhvervsdrivende, som i lyset af formålet med ordningen befinder sig i en sammenlignelig faktuel og retlig situation.
The Dutch authorities have acknowledged that public undertakings increasingly carry on economic activities.
Hvis der for det tredje er tale om en sådan afvigelse, skal man undersøge, hvorvidt den skyldes afgiftssystemets karakter eller generelle opbygning, og hvorvidt den er berettiget af afgiftssystemets karakter eller generelle opbygning.
Furthermore, the interested third parties have expressly acknowledged that port activities have developed in recent years into fully fledged economic activities.
I denne forbindelse er det op til medlemsstaterne at påvise, at den differentierede skattemæssige behandling udspringer direkte af det pågældende systems grundlæggende eller vejledende principper.
Therefore, public undertakings that carry on economic activities can be classified as undertakings within the meaning of Article 107(1) TFEU.
Referencesystem
As regards the exemption for teaching institutions or institutions that conduct research laid down in Article 6(b) of the Wet Vpb, as amended by the Wet Vpb 2015, paragraphs 26 to 28 of the SGEI Communication state in that, according to settled case-law, ‘public education organised within the national education system, which is funded and supervised by the State, may be considered as a non-economic activity’.
Afvigelse fra referencesystemet
The fact that a contribution may be required in the form of tuition or enrolment fees does not alter the non-economic nature of the service.
I henhold til Wet Vpb 1969 er offentlige virksomheder i modsætning til private virksomheder i princippet fritaget for selskabsbeskatning.
Article 6b of the Wet Vpb clearly requires that the cost of the teaching or research be funded from public resources or tuition fees provided for by law.
Offentlige virksomheder er kun skattepligtige, hvis de står opført i artikel 2, stk. 3, eller artikel 2, stk. 7, i Wet Vpb 1969.
Therefore, given the non-economic nature of teaching or research services, teaching institutions are not to be classified as undertakings pursuant to Article 107 TFEU.
Der er navnlig tale om en diskrepans mellem de virksomheder, der står opført i artikel 2, stk. 3, i Wet Vpb 1969, og som er skattepligtige, og begrebet »økonomisk aktivitet« i EU-lovgivningen.
As regards research institutions, paragraph 29 of the SGEI Communication states that research carried out in universities and the primary activities of research organisations fall outside the ambit of the State aid rules.
Den nuværende nederlandske lov giver mulighed for at fritage et betydeligt antal offentlige virksomheder, der udøver økonomiske aktiviteter, for beskatning, mens de i forhold til loven om selskabsskat befinder sig i den samme faktuelle og retlige situation som privatejede virksomheder.
The use of State resources
Det forhold, at de nederlandske myndigheder i enkelte tilfælde har besluttet at gøre et begrænset antal indirekte offentlige virksomheder selskabsskattepligtige, fjerner ikke de nuværende skatteordningers selektive karakter.
According to Article 107(1) TFEU, the measure must be granted by a Member State or through State resources in any form whatsoever.
De nederlandske myndigheder erkender, at denne fremgangsmåde fra sag til sag ikke sikrer, at alle offentlige virksomheder, der udøver økonomiske aktiviteter, også vil være selskabsskattepligtige.
A loss of tax revenue is equivalent to the consumption of State resources in the form of fiscal expenditure.
Den nuværende lov favoriserer helt klart offentlige virksomheder, der udøver økonomiske aktiviteter, og som ikke er med på listen.
As the Court of Justice of the European Union held in Banco Exterior de España, a measure by which the public authorities grant to certain undertakings a tax exemption which, although not involving a cash transfer of State resources, places the persons to whom the tax exemption applies in a more favourable financial situation than other taxpayers, is granted ‘through State resources’ within the meaning of Article 107(1) TFEU.
Dermed er en lang række offentlige virksomheder, der udøver en økonomisk aktivitet, fritaget for selskabsskat.
The Dutch authorities forgo revenues which constitute State resources by exempting public undertakings engaged in economic activities, including public ports, from corporate taxation.
Kommissionen bemærker, at denne skattefritagelse vil fortsætte også under den nye lov, navnlig for de interesserede havne.
Therefore, the Commission takes the view that the corporate tax exemption for Dutch public undertakings contained in the Wet Vpb 1969 involves a loss of State resources and is consequently granted by the State through State resources.
Dette er en afvigelse i forhold til det almindelige selskabsbeskatningssystem i Nederlandene og giver en selektiv fordel til offentlige virksomheder, der udøver økonomiske aktiviteter.
Analogously, the corporate tax exemption for certain Dutch seaports maintained in the Wet Vpb 2015 involves a loss of State resources and therefore it is granted by the State through State resources.
I henhold til Wet Vpb 2015 er offentlige virksomheder i princippet selskabsskattepligtige.
This has been contested neither by the Dutch authorities nor by the interested third parties.
Men loven fritager visse offentlige havne for selskabsskat.
The presence of an advantage
Wet Vpb 2015 giver de interesserede havne mulighed for fritagelse for beskatning, selvom de befinder sig i den samme faktuelle og retlige situation som andre privatejede og offentligt ejede virksomheder i henhold til målsætningen for selskabsbeskatningsloven, som er, at selskabers overskud er skattepligtigt.
In addition, the measure has to confer a financial advantage on the recipient.
De hævder, at den nuværende nederlandske lovgivning om selskabsskat gælder ensartet for alle havne i Nederlandene.
Under the Wet Vpb 1969, public undertakings are in principle exempt from corporate tax, whereas private undertakings are in principle subject to corporate tax.
Derfor medfører havnenes fritagelse for selskabsskat ikke nogen selektiv fordel.
Therefore, public undertakings engaged in economic activities benefit from a clear tax advantage.
Kommissionen er ikke enig i dette argument.
The Commission points out that the new law (Wet Vpb 2015) expressly maintains the corporate tax exemption for certain Dutch public seaports, which will therefore continue to benefit from the tax advantage.
I relation til EU's statsstøtteregler skal selektivitet vurderes på grundlag af en intern sammenligning inden for en medlemsstat mellem virksomheder, der faktuelt og retligt befinder sig i en tilsvarende situation i lyset af målsætningerne for den pågældende skattelovgivning.
The tax exemption reduces the charges that are normally included in the operating costs of an undertaking carrying on an economic activity.
Som følge af den manglende harmonisering af den direkte beskatning vil skattesituationen for havne i forskellige medlemsstater altid være mere eller mindre forskellig.
Under Article 107(1) TFEU a measure that is to be considered State aid must affect trade between Member States and distort or threaten to distort competition.
Der gælder f.eks. forskellige selskabsskattesatser i de forskellige medlemsstater.
In the present case, public undertakings that carry on economic activities and that qualify for the tax exemption may be involved in intra-Union trade.