natgillin/translations-raw huggingface dataset:
Frankrig noterede i brev af 28. april 2014 de bemærkninger, som tredjeparterne havde fremført til støtte for Frankrigs argumenter.
The third parties (Armateurs de France and the European Community Shipowners' Association, ECSA) submitted comments within the deadlines provided for in the opening decision.
SAGSFREMSTILLING
By letter dated 20 March 2014, the Commission forwarded these comments to the French authorities.
Den franske tonnageskatteordning, som blev godkendt af Kommissionen i 2003 på grundlag af EF-retningslinjerne for statsstøtte til søtransportsektoren fra 1997 (»1997-retningslinjerne«) [3], indeholdt ingen flagtilknytningskrav for de skibe, som tonnagebeskattede rederier sejler med.
By letter dated 28 April 2014, France took note of the comments by the third parties.
For timechartrede [4] skibe gjaldt der derimod en særlig begrænsning, idet skibe, der ikke sejlede under et EU-lands flag, højst måtte tegne sig for en nærmere fastsat procentandel af rederiflådens nettotonnage.
FACTS
Ifølge betragtning 35 i Kommissionens beslutning K(2003) 1476 endelig af 13. maj 2003 om godkendelse af den franske tonnageskatteordning [5] kunne ordningen kun finde anvendelse på timechartrede skibe, der ikke sejlede under en EU-medlemsstats flag, for op til 75 % af rederiflådens nettotonnage.
The French tonnage tax scheme, as authorised by the Commission in 2003 on the basis of the 1997 Community guidelines on State aid to maritime transport (the ‘1997 Guidelines’) [3], did not impose any general condition relating to the flag of vessels in the fleet operated by the shipowners benefiting from the scheme.
I betragtning 36 i denne beslutning blev det desuden præciseret, at denne grænse ikke gjaldt for skibe, der sejler under et EU-lands flag, og som strategisk og forretningsmæssigt drives fra en EU-medlemsstats territorium.
However, eligibility under the scheme for activities engaged in by time-chartered vessels [4] was subject to a specific limitation concerning the percentage of net tonnage of the fleet accounted for by non-Community-flagged vessels.
Efter udsendelsen af EU-retningslinjerne for statsstøtte til søtransportsektoren fra 2004 (»2004-retningslinjerne«) [6] indførte Frankrig ved en ændring til finansloven for 2005 (lov nr. 2005-1720 af 30. december 2005) en generel flagregel og ophævede den særlige regel, der gjaldt for timechartrede skibe.
Under recital 35 of Commission Decision C(2003) 1476fin of 13 May 2003 authorising the French tonnage tax scheme [5], the activities engaged in by time-chartered vessels not flying the flag of a Member State of the European Union were eligible only up to 75 % of the net tonnage of the fleet operated by the company.
Den generelle baggrund for foranstaltningen beskrives således i cirkulære 4-H-3-08, som er offentliggjort i Bulletin officiel des impôts (BOI) nr. 41 af 11. april 2008:
Furthermore, recital 36 of that Decision laid down that the limit did not apply to vessels flying the flag of a Member State where their strategic and commercial management was necessarily carried out from the territory of a Member State.
»Ved § 47 i ændring til finanslov for 2005 (lov nr. 2005-1720 af 30. december 2005) blev den valgfrie tonnageskatteordning i skattelovens § 209-0 B bragt i overensstemmelse med de nye EU-retningslinjer for statsstøtte til søtransportsektoren, som den 17. januar 2004 blev offentliggjort i Den Europæiske Unions Tidende.
Following the adoption of the 2004 Community guidelines on State aid to maritime transport (the ‘2004 Guidelines’) [6], by the Finance (Amendment) Act for 2005 (Law No 2005-1720 of 30 December 2005), France introduced a general rule on the flag flown and abolished the specific rule applying to time-chartered vessels.
Adgangen til denne ordning er herefter betinget af, at de rederier, der ønsker at være omfattet af den, forpligter sig til at fastholde eller forøge den andel af deres flåde, der sejler under en EU-medlemsstats flag, så længe de er omfattet af ordningen. …« .
The general thrust of the measure is described as follows in administrative instruction 4-H-3-08, published in the Bulletin officiel des impôts (BOI) No 41 of 11 April 2008:
Hvad timechartrede skibe angår, hedder det i cirkulære 4-H-3-08, at
‘Article 47 of the Finance (Amendment) Act for 2005 (Law No 2005-1720 of 30 December 2005) brought the optional tonnage tax scheme laid down in Article 209-0 B of the General Tax Code (code général des impôts) into line with the new Community guidelines on State aid to maritime transport published in the Official Journal of the European Union on 17 January 2004.
»… bestemmelsen i [skattelovens] § 209-0 B, stk. 1, om, at timechartrede skibe, der ikke sejler under et EU-lands flag, ikke kan være omfattet af ordningen, hvis de tegner sig for over 75 % af det pågældende rederis samlede nettotonnage, er ophævet« [7].
Eligibility under the scheme is now conditional on the shipping companies which have opted into the scheme undertaking to maintain or increase the share of their fleet flying the flag of a Member State of the European Community during the period of application of the scheme …’
»Timechartrede skibe, der sejler under et tredjelands flag, kan således være omfattet af tonnageskatteordningen, selv om de tegner sig for over 75 % af nettotonnagen i et rederis flåde.
With regard to the eligibility of time-chartered vessels, administrative instruction 4-H-3-08 stipulates that:
Med andre ord kan timechartrede skibe, der sejler under et tredjelands flag, falde ind under tonnageskatteordningen uden nogen begrænsninger, forudsat at den ovennævnte forpligtelse overholdes …«
‘… the condition in the last paragraph of Article 209-0 B(I) [of the General Tax Code] excluding time-chartered vessels flying the flag of a State which is not a member of the European Community from eligibility under the scheme if they account for more than 75 % of the net tonnage of the fleet concerned is deleted.’ [7]
BAGGRUND FOR INDLEDNINGEN AF DEN FORMELLE UNDERSØGELSESPROCEDURE
‘Time-chartered merchant ships flying the flag of a State which is not a member of the European Community are therefore eligible for the tonnage tax scheme, even if they account for more than 75 % of the net tonnage of the fleet operated by the company.
I sin åbningsafgørelse udtrykte Kommissionen tvivl om, hvorvidt den ændring af tonnageskatten, der blev indført i 2005, er forenelig med det indre marked.
In other words, eligible time-chartered vessels flying the flag of a State which is not a member of the European Community qualify for the tonnage tax scheme without restriction, provided that the commitment set out above is complied with …’
Kommissionen fandt, at ophævelsen af begrænsningerne i adgangen til ordningen for timechartrede skibe, der ikke sejler under et EU-lands flag, er en foranstaltning, hvorved der indføres en ny støtte, eftersom den ikke stemmer overens med beslutning K(2003) 1476 endelig om godkendelse af den franske tonnageskatteordning og ikke er blevet anmeldt til Kommissionen.
GROUNDS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
Kommissionen fandt, at det af hensyn til virkeliggørelsen af de mål, der ligger til grund for 1997- og 2004-retningslinjerne, er nødvendigt at opretholde en begrænsning i adgangen til tonnageskatteordningen for timechartrede skibe, der ikke sejler under et EU-lands flag.
In the opening decision, the Commission doubted whether the change to the tonnage tax scheme introduced in 2005 was compatible with the internal market.
BEMÆRKNINGER OG TILSAGN FRA FRANKRIG
The Commission considered that the removal of the limit concerning the eligibility of activities engaged in by time-chartered vessels not flying the flag of a Member State was a measure introducing new aid, since it was not in line with Decision C(2003) 1476fin authorising the French tonnage tax scheme and France had not notified it to the Commission.
Indledningsvis bekræftede de franske myndigheder, at med den ændring, der blev indført ved § 19 i ændringen til finansloven for 2002 (lov nr. 2002-1576 af 30. december 2002), gjorde bestemmelserne i skattelovens § 209-0 B anvendelsen af tonnageskatteordningen betinget af, at timechartrede skibe, der ikke sejlede under et EU-lands flag, kun tegnede sig for højst 75 % af nettotonnagen i rederiets flåde [9].
The Commission took the view that continuing to apply a limit on the eligibility of activities engaged in by time-chartered ships not flying the flag of a Member State was justified in terms of achieving the objectives of the 1997 and 2004 Community Guidelines.
Denne procentdel blev godkendt af Kommissionen i betragtning 35 i beslutning K(2003) 1476 endelig [10].
COMMENTS AND COMMITMENTS BY FRANCE
Ifølge detaljerede oplysninger, som det franske skattelovgivningsdepartement har indhentet, er andelen af timechartrede skibe, der ikke sejler under EU-flag, i forhold til rederiets samlede tonnage, blevet overholdt af alle rederier i alle årene siden det år, hvor de valgte denne ordning.
First of all, the French authorities confirmed that the wording of Article 209-0 B of the General Tax Code resulting from Article 19 of the Finance (Amendment) Act for 2002 (Law No 2002-1576 of 30 December 2002) made the application of the tonnage tax scheme conditional on compliance with an upper eligibility threshold of 75 % of the net tonnage of the fleet operated by the company for time-chartered vessels not flying the flag of a Member State of the European Community [9].
De sammenfattende tabeller, Kommissionen har fået tilsendt, omfatter ikke alene alle de rederier, som er medlemmer af den franske rederiforening og har valgt tonnageskatteordningen [11], men også færgerederier, der udfører befordringspligtydelser.
This share was approved by the Commission in recital 35 of Decision C(2003) 1476fin [10].
De resterende 15 % udgøres af rederier, der ikke har valgt tonnageskatten og ikke er medlemmer af nogen rederiforening (hovedsagelig SNCM og CMN).
The detailed data gathered by the French Directorate for Tax Law confirm that the percentage of non-Community flagged time-chartered vessels in relation to the total tonnage operated by the company is complied with by each company and for every year since the company opted for the scheme.
Tallene viser, at denne grænse ikke er blevet overskredet af noget rederi, siden tonnageskatten blev indført og frem til 2014.
The companies listed in the summary tables sent to the Commission represent not only all the member companies of the Armateurs de France association having opted for the tonnage tax scheme [11], but also the vessels of the shipping companies operating public ferry services [12].
Den højeste procentdel, der har kunnet iagttages i de senere år, er 41 %, hvilket er langt under den, der blev godkendt i 2003.
The remaining 15 % belongs to companies which have not opted for the tonnage tax scheme and which are not members of any shipowners' grouping (mainly SNCM and CMN).
Ingen af rederierne har overskredet 75 %-grænsen i nogen af de år, hvor de var omfattet af tonnageskatteordningen.
The data provided show that, from the introduction of tonnage tax in 2003 until 2014, no beneficiary exceeded the threshold in question.
Desuden transporterer alle de rederier, der på nuværende tidspunkt tonnagebeskattes, en nettotonnage svarende til mindst 25 % af deres flådes nettotonnage under et EU- eller EØS-lands flag (»europæisk flag«).
The highest share recently recorded was 41 %, which is well below the threshold authorised in 2003.
Eftersom de tonnagebeskattede rederier har pligt til at fastholde eller forøge den andel af deres flåde, der sejler under europæisk flag, vil timechartrede skibe, der sejler under ikke-europæisk flag, aldrig kunne komme til at udgøre over 75 % af deres flåde.
In none of the companies in question did the share exceed the threshold of 75 % during a year covered by the opt-in to the tonnage tax scheme.
De vil således altid overholde de betingelser, der blev opstillet i beslutning K(2003) 1476 endelig.
Furthermore, all the current beneficiaries operate at least 25 % of the net tonnage of their fleet under the flag of a Member State of the Union or of a State that is party to the EEA Agreement (hereinafter: ‘European flag’).
For at afhjælpe denne situation har de franske myndigheder givet tilsagn om, at det fra skatteåret 2015 [13] kun vil være muligt at vælge tonnagebeskatning på betingelse af, at mindst 25 % af rederiets nettotonnage har europæisk flagtilknytning, og at rederiet forpligter sig til at fastholde eller forøge denne andel i den tiårsperiode, hvor det er omfattet af tonnagebeskatningen.
Since the beneficiaries of the scheme are under an obligation to maintain or increase the share of their fleet under the European flag, no more than 75 % of the net tonnage of their fleet could ever comprise time-chartered vessels not flying the European flag.
BEMÆRKNINGER FRA TREDJEMAND
However, in their exchanges with the Commission, the French authorities acknowledged that French legislation as it stands does not lay down any legal obligations ensuring that the beneficiary companies operating time-chartered vessels will always make a sufficient contribution to the objectives of the 2004 Guidelines.
Bemærkninger fra den franske rederiforening
In particular, for new entrants, there are no specific fleet obligations, in terms of either flag or minimum own shipping activities.
Den franske rederiforening, Armateurs de France (AdF), er brancheorganisationen for søtransporterhvervene i Frankrig.
To remedy this situation, the French authorities have given a commitment that, with effect from the 2015 tax year [13], the tonnage tax scheme option will apply only on condition that the company operates at least 25 % of the net tonnage of its fleet under the European flag, and that it undertakes to maintain or increase this share during the 10 years that the option is valid.
AdF henviser til, at den oprindelige franske ordning, som blev anmeldt af Frankrig, blev godkendt af Kommissionen i 2003 på grundlag af 1997-retningslinjerne.
In the case of a tax-integrated group, this commitment will be assessed by reference to the total net tonnage of all the companies in the tax group.
Under den franske ordning fra 2003 kunne et rederi kun blive tonnagebeskattet, hvis timechartrede skibe under et tredjelands flag ikke tegnede sig for over 75 % af rederiflådens nettotonnage.
COMMENTS BY THIRD PARTIES
Med andre ord måtte timechartrede skibe, der ikke sejlede under et EU-lands flag, ikke repræsentere over 75 % af rederiets samlede tonnage.
Comments by Armateurs de France
I 2004, efter at Frankrig havde anmeldt ordningen, blev 1997-retningslinjerne erstattet af et sæt nye retningslinjer.
Armateurs de France (AdF) is the trade association representing shipping and maritime services companies.
etningslinjerne opstiller flere målsætninger, bl.a. at »fremme indflagning eller genflagning i medlemsstaternes registre« og at »bevare og forbedre den maritime knowhow og beskytte og fremme beskæftigelsen blandt europæiske søfolk«.
AdF points out that the original French system notified by France was approved by the Commission in 2003 on the basis of the 1997 Guidelines.
Det var for at efterkomme de nye retningslinjer, at Frankrig besluttede at indføre et nyt kriterie i stedet for 75 %-grænsen.
The 2003 French scheme provided that the activities engaged in by time-chartered vessels flying the flag of a third country were eligible only up to 75 % of the net tonnage of the fleet.
Dette nye kriterie, der drejer sig om »fastholdelse eller forøgelse af den andel af flåden, der sejler under EU-flag«, gav rent faktisk en bedre garanti for beskyttelse og fremme af beskæftigelsen af EU-søfolk end den begrænsning, der gjaldt for timechartrede skibe uden EU-flagtilknytning.
In other words, it was agreed that the percentage of non-Community-flagged time-chartered vessels should not exceed 75 % of the total tonnage operated by the company.
Eftersom de franske regler alene er en gengivelse af bestemmelserne i 2004-retningslinjerne, kunne der ikke være nogen grund til at tro, at de ikke var forenelige med det indre marked.
In 2004, after France had notified the scheme, the 1997 Guidelines were replaced and clarified.
Rederiforeningen henviser i forbindelse hermed til principperne om retssikkerhed og berettigede forventninger.
The 2004 Guidelines have similar objectives, in particular ‘encouraging the flagging or re-flagging to Member States’ registers' and ‘maintaining and improving maritime know-how and protecting and promoting employment for European seafarers’.
I anledning af denne sag har rederiforeningen undersøgt, om 75 %-grænsen er blevet overholdt, siden den blev indført og frem til 2003.
It is with the aim of complying with the new guidelines that France decided to substitute a new criterion for the 75 % threshold.
Denne undersøgelse viser, at intet rederi i nogen af årene har overskredet den grænse for timechartrede skibe med tredjelandsflagtilknytning, der oprindeligt var sat til 75 % af den samlede tonnage, og som blev godkendt i 2003, til trods for den ændring af de franske regler, der havde fundet sted.
The new criterion, which consists in ‘maintaining or … increasing the level of the fleet flying the flag of a Member State’, offered a greater guarantee in terms of maintaining and promoting Community jobs than the limitation applicable to non-Community-flagged time-chartered vessels.
Forpligtelsen til at fastholde eller forøge den andel af flåden, der sejler under EU-flag, har i praksis ført til det samme resultat som det tidligere kriterie og kan derfor anses for at være tilstrækkeligt stringent i sig selv.
Since the French rules simply repeat the wording of the 2004 Guidelines, no incompatibility could therefore be suspected.
De nugældende franske kriterier, især kravet om fastholdelse eller forøgelse af den andel af flåden, der har EU-flagtilknytning, stemmer fuldt overens med de målsætninger, der opstilles i 2004-retningslinjerne.
Accordingly, this raises the principles of legal certainty and legitimate expectation.
Bemærkninger fra den europæiske rederiorganisation (ECSA)
Given the formal investigation under way, the members of Armateurs de France have checked whether the 75 % threshold was complied with from the outset and throughout the period since 2003.
ECSA peger allerførst på, at timechartring er et af de vigtigste redskaber, rederierne råder over.
This check revealed that the percentage, year on year and company by company, of non-Community-flagged time-chartered vessels in relation to the total tonnage operated does not exceed the initial share of 75 % authorised in 2003, despite the change to the French rules.
Timechartring giver mulighed for at overlade den forretningsmæssige og driftsmæssige ledelse til en befragter i en aftalt periode, mens skibets ejer bevarer ansvaret for de øvrige aspekter ved skibets drift.
The obligation to maintain or increase the Community-flagged fleet has led in practice to the same result as the former criterion and may therefore be considered sufficiently virtuous in itself.
Det giver rederierne en vis fleksibilitet til at optimere dækningen af deres kunders behov og sikre deres position på verdensmarkedet.
The French criteria as they exist today, in particular that of ‘maintaining or … increasing the level of the fleet flying the flag of a Member State’, are fully in line with the objectives set by the 2004 Guidelines.
Denne fleksibilitet ved timechartring har sat de europæiske rederier i stand til ret hurtigt at vinde markedsandele.
Comments by the European Community Shipowners' Association (ECSA)
Den vigtigste faktor i rederibranchen er arbejdspladserne på landjorden i forbindelse med den forretningsmæssige og operative drift af skibene og indirekte rederiernes fortsatte beståen og tiltrækningskraft.
First, ECSA stresses that time chartering is one of the key mechanisms at the disposal of shipping companies.
De seneste årtier vidner klart om de europæiske rederiers kompetence inden for operativ ledelse og administration.
The commercial and operational management of the vessel is assigned to the charterer for an agreed period of time, while leaving ownership and the remaining management of the vessel in the hands of the shipowner.
Chartring af skibe, uanset hvilket flag de sejler under, har således gjort det muligt at skabe og fastholde højtkvalificerede arbejdspladser i europæiske rederier.
This provides shipping companies with a degree of flexibility to accommodate their customers' needs optimally and hence to secure their position globally.
Men hvis Kommissionen fastholder, at rederierne skal eje og drive en bestemt andel af skibene for at kunne være omfattet af tonnageskatten, mener ECSA, at Kommissionen bør give de europæiske rederier mulighed for inden for rammerne af tonnageskatteordningen at indchartre op til 10 DWt [14] for hvert DWt på egne skibe eller bareboatchartrede skibe.
The flexibility created by time-chartering has enabled European shipping companies to gain market share at a fairly rapid pace.
Der bør ikke stilles yderligere betingelser herfor, såsom EU-flagtilknytning.
The most important factor in the shipping sector is direct employment ashore associated with the commercial and operational management of vessels and, indirectly, the retention and attraction of shipping companies.
De bør give medlemsstaterne mulighed for at træffe hensigtsmæssige foranstaltninger til gavn for deres rederier, på basis af deres egne behov, forudsat at de bidrager til disse retningslinjers målsætninger.
High-level employment and skills have thus been developed and maintained in European companies by chartering tonnage, regardless of flag.
ECSA finder, at de europæiske rederier, som benytter timechartrede skibe, også realiserer disse mål, uanset om de pågældende skibe sejler under EU-flag eller ej.
ECSA is of the view that the changes that France made to its tonnage tax regime in 2005 met the objectives of the 2004 Guidelines.
FRANKRIGS BEMÆRKNINGER TIL BEMÆRKNINGERNE FRA INTERESSEREDE TREDJEPARTER
Insisting on formally reintroducing the restriction for non-EU-flagged time-chartered vessels would deprive European shipping companies of the flexibility necessary to meet their customers' demands adequately and optimally and to secure their market position globally.
VURDERING AF FORANSTALTNINGERNE
However, if the Commission were to insist on shipping companies owning and operating a certain percentage of merchant vessels in order to qualify for tonnage tax, ECSA believes that the Commission should allow European shipping companies to operate up to 10 dwt [14] chartered tonnage for every 1 dwt owned or bareboat-chartered-in tonnage under tonnage tax schemes.
Statsstøtte efter TEUFs artikel 107, stk. 1
Application of the above proportion must not be subject to criteria such as the Community registry.
I beslutning K(2003) 1476 endelig fandt Kommissionen, at den franske tonnageskatteordning er en statsstøtteordning.
In conclusion, the Community guidelines should remain a flexible framework.
Begrundelsen for, at den franske tonnageskatteordning blev anset for at være en statsstøtteordning efter TEUFs artikel 107, stk. 1, er fortsat gyldig.
They must enable Member States to adopt appropriate measures in support of their fleet in accordance with their specific needs, provided that the contribution to the objectives of the Guidelines is assured.
I særdeleshed gælder, at tonnageskatten er en valgfri ordning, der fraviger de almindeligt gældende selskabsbeskatningsregler og giver bestemte virksomheder — rederier — den økonomiske fordel, der ligger i et reduceret beskatningsgrundlag, hvilket normalt resulterer i en lavere beskatning af deres indtjening.
ECSA believes that the European shipping companies that operate vessels on a time-charter basis do meet these aims as well, whether or not the vessels fly the flag of a Member State.
Rederierne opererer på markeder præget af en hård international konkurrence, og de fordele, de opnår gennem tonnagebeskatningen, kan derfor føre til konkurrencefordrejninger og påvirke samhandelen mellem EØS-landene.
COMMENTS BY FRANCE ON THE COMMENTS BY INTERESTED PARTIES