natgillin/translations-raw huggingface dataset:
Det forhold, at de spanske myndigheder kun anvendte artikel 12, stk. 5, i TRLIS på direkte erhvervelser, bestrides hverken af Spanien eller de interesserede tredjeparter.
Moreover, the Commission believes that the creation of legal uncertainty, if any, would stem from the imprecise and unclear character of the wording of certain provisions of the scheme.
Desuden mener Kommissionen ikke, at det forhold, at kommunikationen mellem den og de spanske myndigheder, hvori disse forklarede, at der i praksis kun kunne afskrives finansiel goodwill ved direkte erhvervelse af kapitalandele i erhvervsvirksomheder, ikke er afspejlet i afgørelsernes ordlyd, kan skabe berettigede forventninger hos støttemodtagerne om, at også indirekte erhvervelser var omfattet af artikel 12, stk. 5, i TRLIS.
The contested measure has been implemented without having been notified in advance to the Commission in accordance with Article 108(3) of the Treaty.
Støttemodtagerne var allerede bekendt med den faste og systematiske administrative praksis, ifølge hvilken indirekte erhvervelser af kapitalandele gennem erhvervelse af kapitalandele i et holdingselskab blev udelukket fra anvendelsen af artikel 12, stk. 5, i TRLIS, og som var blevet fulgt indtil 2012.
Therefore, the measure constitutes unlawful aid.
De berettigede forventninger, der blev anerkendt i første og anden afgørelse, kan således ikke udvides til at omfatte situationer, som ikke var omfattet af anvendelsesområdet for den anfægtede foranstaltning på tidspunktet for første og anden afgørelse.
Where unlawfully granted State aid is found to be incompatible with the internal market, the consequence of such a finding is that the aid should be recovered from the recipients pursuant to Article 14 of Regulation (EC) No 659/1999.
KONKLUSION
Through recovery of the aid, the competitive position that existed before it was granted is restored as far as is possible.
I lyset af ovenstående mener Kommissionen, at den nye administrative fortolkning, som har udvidet ordningens anvendelsesområde, og som allerede var erklæret at være ulovlig og uforenelig støtte, som ikke var anmeldt til Kommissionen, udgør ulovlig og uforenelig støtte efter artikel 1 i forordning (EF) nr. 659/1999.
The amount to be recovered should be such as to eliminate the economic advantage given to the beneficiaries.
Kommissionen mener ikke, at foranstaltningen er forenelig med det indre marked i henhold til artikel 107, stk. 2 og 3, i TEUF.
No arguments raised by the Spanish authorities or by the thirty parties justified a general departure from this basic principle.
VEDTAGET DENNE AFGØRELSE:
For a given year and a given beneficiary, the value of the aid corresponds to the tax reduction provided by the application of Article 12(5) TRLIS for indirect acquisitions of shareholdings of non-resident operating companies that result from previous acquisitions of shareholdings of holding companies.
Artikel 1
Legitimate expectations
Den nye administrative fortolkning vedtaget af Kongeriget Spanien, som udvider anvendelsesområdet for artikel 12, stk. 5, i kongeligt dekret nr. 4/2004 af 5. marts 2004 (TRLIS) om vedtagelse af den omarbejdede lov om selskabsbeskatning til også at dække indirekte erhvervelser af kapitalandele i ikke-hjemmehørende selskaber gennem en direkte erhvervelse af kapitalandele i ikke-hjemmehørende holdingselskaber, og som er blevet sat ulovligt i kraft af Kongeriget Spanien i strid med artikel 108, stk. 3, i TEUF, er uforenelig med det indre marked.
The Spanish authorities and the interested parties argue that the legitimate expectations recognised in the First and Second Decision should also apply to indirect acquisitions of shareholdings that result from a direct acquisition of shareholdings of a holding company.
Artikel 2
In this regard, they claim that legitimate expectations should be recognised due to the references made to indirect acquisitions in the wording of the First and Second Decisions, the replies to written parliamentary questions and the acquisitions mentioned in the press release of the 2007 opening Decision.
Individuel støtte, der tildeles i henhold til den i artikel 1 omhandlede ordning, udgør ikke støtte, hvis den på tildelingstidspunktet opfylder betingelserne i en forordning, der er vedtaget i medfør af artikel 2 i Rådets forordning (EF) nr. 994/98 [65], og som er gældende på tidspunktet for støttens tildeling.Artikel 3
The Commission does not agree with the arguments presented by the Spanish authorities and interested third parties and considers that the legitimate expectations that were recognised in the First and Second Decision cannot be extended to situations (indirect acquisitions of shareholdings that result from the acquisition of shareholdings of a holding company), which were not covered by the scope of application of the measure at the time of the adoption of these Decisions.
Individuel støtte, der tildeles i henhold til den i artikel 1 omhandlede ordning, som på tildelingstidspunktet opfylder betingelserne i en forordning, der er vedtaget i medfør af artikel 1 i forordning (EF) nr. 994/98, eller enhver anden godkendt støtteordning, er forenelig med det indre marked op til den maksimale støtteintensitet for den pågældende type støtte.
Indeed, legitimate expectations can be based only on factual elements known at the moment of the adoption of a decision and not on future events, such as the introduction of a new administrative interpretation.
Artikel 4
In accordance with settled case-law [62], the right to rely on the principle of protection of legitimate expectations applies to any individual in a situation in which an institution of the European Union, by giving that person precise assurance, has led him to entertain well-founded expectations.
Kongeriget Spanien bringer den i artikel 1 omhandlede støtteordning til ophør, for så vidt angår støtte tildelt støttemodtagere, når disse gennemfører indirekte erhvervelser af kapitalandele i ikke-hjemmehørende selskaber gennem en direkte erhvervelse af kapitalandele i holdingselskaber, i det omfang dette er uforeneligt med det indre marked.
Such assurances, in whatever form they are given, constitute precise, unconditional and consistent information.
Kongeriget Spanien tilbagesøger den uforenelige støtte, der er tildelt efter den i artikel 1 omhandlede ordning, fra støttemodtagerne.
The absence of explicit restrictions in the aid scheme in question cannot be deemed to constitute a precise, unconditional and consistent statement made by the Commission to the undertakings concerned with regard to the application of the measure also to indirect acquisitions of shareholdings that result from the direct acquisition of shareholdings of a holding company.
De beløb, der skal inddrives, tilskrives rente fra den dato, hvor de blev stillet til rådighed for modtagerne, indtil de er tilbagebetalt.
Therefore, the absence of those explicit restrictions cannot create legitimate expectations for the undertakings concerned that the measure could be lawfully applied also to indirect acquisitions.
Renterne beregnes med renters rente i overensstemmelse med kapitel V i Kommissionens forordning (EF) nr. 794/2004 [66].
[63]
Kongeriget Spanien indstiller alle udestående betalinger af den i artikel 1 omhandlede støtte i henhold til ordningen med virkning fra datoen for vedtagelsen af denne afgørelse.
Even if it had been the case that the references made to indirect acquisitions in the First and Second decisions could have created an expectation for the undertakings concerned, it is necessary to consider whether the expectation reached on that basis is a legitimate one [64].
Artikel 5
The Commission is of the opinion that the undertakings that carried out indirect acquisitions cannot plead a legitimate expectation that the indirect shareholding acquisitions were covered by Article 12(5) TRLIS, given that these undertakings were well aware of the administrative practice of the tax administration and the TEAC that was in place until 2012.
Tilbagesøgningen af den støtte, der er ydet i henhold til den i artikel 1 omhandlede ordning, iværksættes øjeblikkeligt og effektivt.
These undertakings were aware that the tax scheme communicated to the Commission — Article 12(5) TRLIS — was implemented at that time excluding from its scope indirect shareholding acquisitions that result from a direct shareholding acquisition of a holding company.
Kongeriget Spanien sikrer, at denne afgørelse efterkommes inden for fire måneder efter meddelelsen herom.
The Spanish authorities allege that the existence of a restrictive administrative interpretation does not diminish the legitimate expectations that the operators that carried out indirect acquisitions of shareholdings through a direct acquisition of shareholdings of a holding company might have had on the validity of Article 12(5) TRLIS.
Artikel 6
This is because: (1) Article 12(5) TRLIS is a clear provision; (2) it expressly refers to Article 21 TRLIS, which mentions direct and indirect acquisitions; (3) it contains a express reference to the consolidated accounting rules; (4) it aims at fostering the international investment of Spanish companies.
Senest to måneder efter meddelelsen af denne afgørelse sender Kongeriget Spanien følgende oplysninger:
The Commission does not agree with the abovementioned statement.
listen over de støttemodtagere, der måtte have modtaget støtte i henhold til den i artikel 1 omhandlede støtteordning, og det samlede støttebeløb, som hver enkelt af dem har modtaget i henhold til ordningen
Article 12(5) TRLIS has proven to be an unclear provision because of the undetermined reference to the consolidation accounting rules and the imprecise extrapolation to the criteria contained in Article 21 TRLIS.
det samlede beløb (hovedstol og renter), der skal tilbagesøges fra hver støttemodtager
Indeed, Article 21 is initially conceived for laying down the conditions for exempting dividends and income of foreign origin.
en detaljeret beskrivelse af allerede trufne og planlagte foranstaltninger med henblik på at efterkomme denne afgørelse
The reference of Article 21 to indirect acquisitions contrasts with the requirement of carrying an economic activity by the directly acquired company.
dokumentation for, at støttemodtageren har fået påbud om at tilbagebetale støtten.
Moreover, legitimate expectations cannot be founded on the rationale of an aid scheme, Article 12(5) TRLIS, which had already been declared unlawful and incompatible aid in the First and Second Decisions due to the differential tax treatment between foreign acquisitions and domestic acquisitions carried out by companies resident in Spain.
Kongeriget Spanien holder Kommissionen unde rrettet om udviklingen i de foranstaltninger, der på nationalt plan træffes for at efterkomme denne beslutning, indtil den støtte, der er tildelt i henhold til den i artikel 1 omhandlede støtteordning, er fuldt tilbagebetalt.
The Commission believes that the imprecise and unclear character of the provision led to a controversy in its interpretation.
Spanien indsender på Kommissionens anmodning straks oplysninger om, hvilke foranstaltninger der allerede er truffet eller planlagt for at efterkomme afgørelsen.
In fact, this controversy is evidenced in most of the consultas of the DGT and TEAC resolutions.
Spanien giver tillige detaljerede oplysninger om de støttebeløb og renter, støttemodtagerne allerede har tilbagebetalt.
Therefore, the Spanish authorities cannot claim that, despite the restrictive administrative interpretation, Article 12(5) TRLIS could have created legitimate expectations for those undertakings that carried out indirect acquisitions of shareholdings.
Artikel 7
As regards more specifically the acquisition of Scottishpower by Iberdrola, the Commission observes that the merger decision (COMP M.4517) clearly indicated that it was neither necessary nor appropriate to determine if Article 12(5) TRLIS constituted State aid (see paragraph 42 of the decision) for the purposes of the merger decision.
Denne afgørelse er rettet til Kongeriget Spanien.
With reference to the allegations of Spain and of the interested third parties, according to which the replies to the written parliamentary questions created legitimate expectations for the beneficiaries of the aid, the Commission observes that the written parliamentary questions did not focus on the differentiation between direct and indirect acquisition, but questioned whether the scheme provided for in Article 12(5) TRLIS might constitute State aid.
Udfærdiget i Bruxelles, den 15. oktober 2014.
Therefore, it could not be inferred from the replies given by the Commission to the written parliamentary questions that both direct and indirect acquisitions would have been covered.
For Kommissionen
As regards the allegation according to which the First and Second decisions would create new legitimate expectations, since they both make reference to indirect acquisitions, the Commission recalls that those references were exclusively made because the national legal provisions mention both direct and indirect acquisition.
Næstformand
More precisely, Article 12(5) TRLIS cross-refers to Article 21 TRLIS, which requires that at least 5 % of the shareholdings of the non-resident company must be held directly or indirectly by the Spanish company for an interrupted period of one year.
EUT C 258 af 7.9.2013, s. 8.
The fact that the Spanish authorities were applying Article 12(5) TRLIS only to direct acquisitions is not contested neither by Spain nor by the interested third parties.
EUT L 7 af 11.1.2011, s. 48.
As already indicated above, the Commission is therefore entitled to rely on the explanations provided by the Member State concerned and therefore it could legitimately assume that the regime was applied as the Member State had indicated.
EUT L 135 af 21.5.2011, s. 1.
Moreover, the Commission considers that even though the communication between the Spanish authorities and the Commission — whereby it was explained that in practice it could only be deducted the financial goodwill arising from direct shareholding acquisitions of operating companies — is not reflected in the wording of the decisions, it does not create legitimate expectations for the beneficiaries of the aid that indirect acquisitions were also covered by Article 12(5) TRLIS.
Se »consulta vinculante« V0608-12 af 21. marts 2012.
The beneficiaries of the aid were already aware of the consistent and systematic administrative practice that excluded indirect shareholdings acquisitions through the shareholding acquisition of a holding from the scope of application of Article 12(5) TRLIS and which had been in place until 2012.
Se fodnote 1.
In conclusion, the legitimate expectations recognised in the First and Second Decisions cannot be extended to situations that were not covered by the scope of application of the contested measure at the time of the First and Second Decisions.
Se artikel 21, stk. 1, litra a), i TRLIS.
CONCLUSIONS
Se artikel 21, stk. 1, litra b), i TRLIS.
In light of the above, the Commission considers that the new administrative interpretation, which has enlarged the scope of the application of a scheme already declared illegal and incompatible aid without being notified to the Commission, constitutes unlawful incompatible aid in the meaning of Article 1 of Regulation (EC) No 659/1999.
Se artikel 21, stk. 1, litra c), i TRLIS.
The Commission does not consider the measure compatible with the internal market pursuant Article 107(2) and (3) of the Treaty.
Artikel 21 i TRLIS med titlen »Exención para evitar la doble imposición económica internacional sobre dividendos y rentas de fuente extranjera derivadas de la transmisión de valores representativos de los fondos propios de entidades no residentes en territorio español« indgår i afsnit IV i TRLIS.
The aid should be recovered from the recipients pursuant to Article 14 of Regulation (EC) No 659/1999,
Lov nr. 24/2001 af 27. december 2001 om administrative, skattemæssige og sociale foranstaltninger.
HAS ADOPTED THIS DECISION:
Kongeligt lovdekret nr. 4/2004 af 5. marts om vedtagelse af den omarbejdede lov om selskabsbeskatning.
Article 1
Lov nr. 16/2007 af 4. juli 2007 om reform og tilpasning af regnskabsreglerne med henblik på harmonisering med EU-rettens regnskabsregler.
The new administrative interpretation adopted by the Kingdom of Spain that extend the scope of application Article 12 (5) of the Real Legislative Decree 4/2004 of 5 March 2004, consolidating the amendments made to the Spanish Company Tax Act in order to cover indirect shareholding acquisitions of non-resident companies through a direct shareholding acquisition of non-resident holding companies, and which has been unlawfully put into effect by the Kingdom of Spain in breach of Article 108(3) of the Treaty, is incompatible with the internal market.
Se brev af 4. juni 2007 fra Spanien som svar på en anmodning om oplysninger af 26. marts 2007.
Article 2
Se brev fra de spanske myndigheder af 7. maj 2014 som svar på en anmodning om oplysninger af 26. marts 2014.
Individual aid granted under the scheme referred to in Article 1 does not constitute aid if, at the time it is granted, it fulfils the conditions laid down by the regulation adopted pursuant to Article 2 of Council Regulation (EC) No 994/98 [65] which is applicable at the time the aid is granted.Article 3
Ifølge oplysninger fra nogle af de interesserede tredjeparter er der andre administrative fortolkninger af artikel 12, stk. 5, i TRLIS, nemlig consultas vinculantes V316-05 og V2245-06.
Individual aid granted under the scheme referred to in Article 1 which, at the time it is granted, fulfils the conditions laid down by a Regulation adopted pursuant to Article 1 of Regulation (EC) No 994/98 or by any other approved aid scheme is compatible with the internal market, up to maximum aid intensities applicable to that type of aid.
Se fodnote 15.
Article 4
Afgørelse 00/2842/2009, afgørelse 00/4872/2009 og forenede afgørelser, afgørelse 00/5337/2009 og forenet afgørelse, afgørelse 00/3637/2010 og forenet afgørelse.
The Kingdom of Spain shall put an end to the aid scheme referred to in Article 1, as regards aid granted to beneficiaries when carrying out indirect acquisitions of shareholdings of non-resident companies through a direct acquisition of shareholdings of holding companies, to the extent that it is incompatible with the common market.
Artikel 23 og 24 i nr. 1815/1991.
The Kingdom of Spain shall recover the incompatible aid granted under the scheme referred to in Article 1 from the beneficiaries.
Se TEAC's afgørelse af 3. november 2011, R.G.
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
Se også »consulta vinculante« CV5615-12 af 25. oktober 2012, som bygger på de samme argumenter.
The interests shall be calculated on a compound basis in accordance with Chapter V of Commission Regulation (EC) No 794/2004 [66].
TEAC's afgørelse af 26. juni 2012, R.G. 00/3637/2010 og R.G. 00/1439/2011.
The Kingdom of 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.
Se Audiencia Nacionals afgørelse, anke nr. 125/2011, 6. februar 2014.
Article 5
Rådets forordning (EF) nr. 659/1999 af 22. marts 1999 om fastlæggelse af regler for anvendelsen af artikel 108 i traktaten om den Europæiske unions funktionsmåde (EFT L 83 af 27.3.1999, s. 1).
Recovery of the aid granted under the scheme referred to in Article 1 shall be immediate and effective.
Se forenede sager C-110/98 og C-147/98 »Galbalfrisa m.fl.«.
The Kingdom of Spain shall ensure that this Decision is implemented within four months following the date of notification of this Decision.
Consulta 1490-02, V0391-05, V1316-05 og V2245-06 og TEAC's afgørelse nr. 4871-09 af 17. september 2011.
Article 6
Se dom C-537/08P af 16. december 2010, Kahla Thüringen Porzellan GmbH mod Kommissionen.
Within two months following notification of this Decision, the Kingdom of Spain shall submit the following information:
Se dom C-44/93 af 9. august 1994, Namur-Les assurances du credit mod Kommissionen.
the list of beneficiaries 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;
Fusion COMP M.4517 — Iberdrola/Scottish Power.
the total amount (principal and recovery interests) to be recovered from each beneficiary;
Skriftlig forespørgsel nr. E-4431/05 og nr. E-4772/05.
a detailed description of the measures already taken and planned to comply with this Decision;
Se betragtning 83 ff. i første afgørelse og betragtning 96 ff. i anden afgørelse.
documents demonstrating that the beneficiaries have been ordered to repay the aid.
Afgørelse C-45/07 af 28. oktober 2009 gav anledning til mange søgsmål.
The Kingdom of Spain shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid granted under the scheme referred to in Article 1 has been completed.
Navnlig Rettens dom af 8. marts 2012 i sag T-211/10, Iberdrola mod Kommissionen, kendelser afsagt af Retten den 21. marts 2012 i sag T-225/10, BBVA mod Kommissionen, T-228/10, Telefónica mod Kommissionen, T-234/10, Ebro/Puleva mod Kommissionen, og T-174/11, Modelo Continente mod Kommissionen, samt kendelse af 29. marts 2012 i sag T-236/10, AEB mod Kommissionen.
It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision.
Domstolens dom af 19. december 2013 i sag C-274/12P, Telefónica mod Kommissionen.
It shall also provide detailed information concerning the amounts of aid and recovery interest already recovered from the beneficiaries.
Ved Retten verserer følgende sager stadig: T-207/10, Deutsche Telekom mod Kommissionen, T-219/10, Autogrill mod Kommissionen, og T-227/10, Banco Santander mod Kommissionen.
Article 7
Afgørelse C-45/07 af 12. januar 2011 gav også anledning til mange søgsmål.
This Decision is addressed to the Kingdom of Spain.
Navnlig Rettens kendelse af 5. juni 2012 i sag T-431/1, Iberdrola mod Kommissionen, af 13. december 2012 i sag T-424/11, Cementos Molins mod Kommissionen, af 10. juni 2013 i sag T-459/11, Barloworld mod Kommissionen, af 9. september 2013 i sag T-429/11, BBVA mod Kommissionen, T-430/11, Telefónica mod Kommissionen, T-400/11, Altadis mod Kommissionen, og T430/11, Telefónica mod Kommissionen.
Done at Brussels, 15 October 2014.
Ved Retten verserer følgende sager stadig: T-239/11, Sigma mod Kommissionen, T-399/11, Banco Santander mod Kommissionen, T-405/11, Axa mod Kommissionen, og T-406/11, Prosegur mod Kommissionen.
For the Commission
Følgende appeller verserer ved Domstolen: C-587/13P, BBVA mod Kommissionen, og C-588/13P, Telefónica mod Kommissionen.
Vice-President
Det er også klart, at spørgsmålet om berettigede forventninger, der blev behandlet i første og anden afgørelse, er begrænset til anvendelsesområdet for de foranstaltninger, der ifølge disse to afgørelser blev kendt ulovlige og uforenelige.
OJ C 258, 7.9.2013, p.
Formålet med i en afgørelse at anerkende berettigede forventninger er da heller ikke, og kan ikke blive, at udvide anvendelsesområdet for den omhandlede ulovlige og uforenelige støtte, men blot begrænse tilbagesøgningen heraf.
8.
Se dom af 16. december 2010 i sag C-537/08P, Kahla Thüringen Porzellan GmbH mod Kommissionen, præmis 44 ff., se også dom i sag C-138/09, Todaro Nunziatina, Sml. 2010, præmis 31.
OJ L 7, 11.1.2011, p.
Se dom af 16. december 2010 i sag C-537/08P, Kahla Thüringen Porzellan GmbH mod Kommissionen, præmis 45.
48.
Se brev af 4. juni 2007 som svar på en anmodning om oplysninger fremsat af Kommissionen af 26. marts 2007.
OJ L 135, 21.5.2011, p.
Se Audiencia Nacionals dom af 13. oktober 2011, appel nr. 432/2008.
1.
Se den spanske højesterets dom af 24. juni 2013, RJ/2013/5335.
See Consulta vinculante V0608-12 of 21 March 2012.
Det bør også understreges, at DGT og TEAC med den nye fortolkning anerkendte en afvigelse fra deres oprindelige fortolkning af artikel 12, stk. 5, i TRLIS, for så vidt angår den nye mulighed for at anvende bestemmelsen på indirekte erhvervelser af kapitalandele (se afsnit 2.3.2. ovenfor).
See footnote 1.