natgillin/translations-raw huggingface dataset:
Den lavere skattesats ville være begrundet, da de modtagende klubber er nonprofitorganisationer, som ikke opnår overskud.
Companies depending on a non-profit entity, which are subject to a different tax regime (e.g. because they are limited companies) cannot benefit from the tax regime applicable to the holding club.
Den ville også være begrundet, fordi klubber — i modsætning til selskaber over for deres aktionærer — ikke har til formål at fordele overskud mellem klubbens medlemmer.
Limited companies however can consolidate the profits of the various companies of the group.
Til støtte for dette argument henviser Spanien til Domstolens dom om italienske andelsselskaber [14].
Spain illustrates with data on the effective corporate tax rate paid by entities subject to corporate taxation in the years 2008 to 2011 that the advantage is not as important as the difference of 5 percentage points in the taxation rate suggests [12]:
I denne doms præmis 61, som vedrører beskatning af andelsselskaber, fastslår Domstolen, at det henset til de særlige kendetegn ved andelsselskaberne skal fastslås, at produktions- og arbejdsandelsselskaber i princippet ikke kan anses for at befinde sig i en faktisk og retlig situation, som er sammenlignelig med den, som kommercielle selskaber befinder sig i, for så vidt som de handler i deres medlemmers økonomiske interesse og ikke har et rent kommercielt forhold med disse, men et særligt personligt forhold, hvori medlemmerne er aktivt involveret og har ret til en lige udlodning af de økonomiske resultater.
Taxation year
Provinsregeringen i Bizkaia påpeger forskellen mellem investorer, som håber at opnå afkast af investeringen i et selskab, og klubmedlemmer, som ikke har denne rettighed.
Non-profit entities (%)
Kommissionen ville tage fejl, hvis den anså beskatningen af virksomheders overskud som det generelle formål med selskabsbeskatning.
Entities subject to the general tax regime (%)
Ifølge provinsregeringen i Bizkaia er det generelle formål med beskatning ikke kun at beskatte en juridisk enheds overskud, men også at tage hensyn til, hvorvidt overskuddet fordeles mellem aktionærer, og om aktionærerne også beskattes af deres andel af overskuddet.
Spain, and in particular the provincial government of Bizkaia and the Community of Navarra refer to paragraph 25 of the notice on the application of State aid rules to measures relating to direct business taxation [13] according to which a different treatment may be justified by the nature and overall structure of the tax system.
Spanien henviser også andelsselskabernes begrænsede muligheder for at få adgang til kapitalmarkeder, fordi de ikke kan udstede omsættelige aktier.
The lower tax rate would be justified as the benefiting clubs would be non-profit organisations, which would not earn any profits.
Spanien hævder, at klubber ligeledes ikke har de samme muligheder som selskaber for at få adgang til kapitalmarkedet.
Furthermore, would be justified because clubs, unlike limited companies in relation to their shareholders, do not pursue the aim to distribute profit to the club members.
Kapitalindskud fra aktionærer kan ikke bruges til at finansiere forbedring af klubbernes position i forhold til konkurrenterne, f.eks. gennem køb af dyre fodboldspillere.
To support that argument, Spain refers to the Judgment of the Court of Justice on Italian cooperatives [14].
Der er desuden begrænsninger for deres optagelse af lån (de skal f.eks. godkendes af Consejo Superior de Deportes).
In paragraph 61 of that judgment, which concerns the taxation of cooperatives, the Court states that in the light of special characteristics peculiar to cooperative societies, it must be held that producers' and workers' cooperative societies cannot, in principle, be regarded as being in a comparable factual and legal situation to that of commercial companies — provided, however, that they act in the economic interest of their members and their relations with members are not purely commercial but personal and individual, the members being actively involved in the running of the business and entitled to equitable distribution of the results of economic performance.
Spanien henviser også til reglerne om personligt finansielt ansvar for bestyrelsesmedlemmer i sportsklubber for klubbernes eventuelle underskud, som er strengere end for direktører i selskaber.
The provincial government of Bizkaia points to the difference between investors who hope to get a return from investing in a company and club members who do not have this right.
Spanien henviser endelig til det forhold, at de indtægter, som en klub opnår gennem salg af sportsinfrastruktur eller jord, i henhold til § 30 i Real Decreto 177/1981 sobre clubs y federaciones deportivas [15] skal geninvesteres i opførelse eller forbedring af anlæg af samme karakter.
The Commission would be wrong if it considered as the general aim of corporate taxation the taxation of profits of corporations.
DEN PÅSTÅEDE STØTTES BETEGNELSE SOM EKSISTERENDE STØTTE
According to the provincial government of Bizkaia, the general aim of taxation would not only be to tax the profits of a legal entity but also to consider whether profits are redistributed among shareholders and whether the shareholders are taxed also on their share in the profits.
Ligesom Real Madrid CF og Athletic Club Bilbao hævder Spanien, at foranstaltningen, såfremt der er tale om støtte, må anses for eksisterende.
Spain also refers to fewer possibilities of access to capital markets of cooperatives because they cannot emit tradable shares.
Forgængeren for lov 10/1990 var lov 13/1980 General de la Cultura Física y del Deporte.
Spain argues that, likewise, clubs are without the means limited companies have for access to the capital market.
I henhold til denne lov var alle fodboldklubber ved Spaniens tiltrædelse i 1986 nonprofitorganisationer.
Shareholder capital injections would not be possible to finance improvement of the competitive position of the clubs e. g. through the acquisition of expensive football players.
Efter 1982 skulle disse klubber ligesom alle andre nonprofitorganisationer betale en lav selskabsskat på 15 % af deres kommercielle overskud.
Furthermore there are limits for making debts (e.g. a need of approval by the Consejo Superior de Deportes).
Eventuel støtte ville derfor være eksisterende støtte i henhold til artikel 1, litra b), nr. i), i Rådets forordning (EU) 2015/1589 [16] (procedureforordningen), som omfatter støtteordninger og individuel støtte, som var trådt i kraft før og er blevet fortsat efter traktatens ikrafttræden i de pågældende medlemsstater.
Spain also refers to the rules of personal financial responsibility of the members of the boards of sport clubs for negative results the club generates, which are stricter than for managers in limited companies.
Lov 10/1990 bekræfter blot klubbernes status, herunder de skattemæssige konsekvenser, som dog er begrænset til visse klubber, der opfylder visse betingelser.
Spain finally refers to the fact that according to Article 30 of Real Decreto 177/1981 sobre clubs y federaciones deportivas [15], the income a club realises with the sale of its sport infrastructure or grounds must be reinvested in the construction or improvement of goods of the same nature.
Den skattemæssige fordel for disse klubber blev derfor indført inden Spaniens tiltrædelse i 1986.
THE QUALIFICATION OF THE ALLEGED AID AS EXISTING AID
DEN SKATTEMÆSSIGE UAFHÆNGIGHED FOR PROVINSREGERINGEN I BIZKAIA OG PROVINSEN NAVARRA
Like Real Madrid CF and Athletic Club Bilbao, Spain claims that, if there should be aid, it has to be considered existing.
Spanien, særligt provinsen Navarra og provinsregeringen i Bizkaia, påpeger disse regioners uafhængighed i skatteforhold.
Law 10/1990 was preceded by Law 13/1980 General de la Cultura Física y del Deporte.
Denne uafhængighed omfatter fastsættelsen af selskabsskattesatsen.
Under this law, at the accession of Spain in 1986, all football clubs were non-profit entities.
Den almindelige selskabsskat er 30 % i provinsen Navarra og 28 % i Territorio Histórico de Bizkaia.
Since 1982, these clubs were, like any other non-profit entity, subject to a low corporate tax of 15 % on their commercial profits.
Skattesatsen for nonprofitorganisationers kommercielle overskud er henholdsvis 25 % og 21 %.
Therefore any aid would be existing aid according to Article 1(b)(i) of Council Regulation (EU) 2015/1589 [16] (Procedural Regulation), which includes any aid schemes and individual aid which were put into effect before, and are still applicable after, the entry into force of the Treaty in the respective Member State.
Som følge af den skattemæssige uafhængighed, der er nedfældet i den spanske forfatning, ville en almindelig skatteforanstaltning vedtaget af provinsen Navarra og provinsregeringen i Bizkaia ikke være territorialt selektiv.
Law 10/1990 just confirms the status of the clubs, including its fiscal consequences, though restricted to the certain clubs fulfilling certain conditions.
I begge områder findes der ikke nogen sportsselskaber.
The fiscal advantage for those clubs was consequently established before Spain's accession in 1986.
Der ville derfor ikke være en anden sportsorganisation, som kunne hævde at blive behandlet uretfærdigt.
THE TAX AUTONOMY OF THE PROVINCIAL GOVERNMENT OF BIZKAIA AND THE COMMUNITY OF NAVARRA
Kommissionen begik en fejl ved ikke at kortlægge referencesystemets geografiske rækkevidde.
Spain, and in particular the Community of Navarra and the provincial government of Bizkaia point to the autonomy of these regions in tax matters.
Hvis Kommissionen undersøger, om en bestemt skattebehandling er diskriminerende, er det relevante referencesystem for skatteordninger i regioner, som i denne henseende er uafhængige, den respektive regionale ordning.
This autonomy includes the level of the corporate tax rate.
Provinsen Navarra oplyser, at […].
The general corporate tax rate is 30 % in the Community of Navarra and 28 % in the Territorio Histórico de Bizkaia.
Provinsregeringen i Bizkaia oplyser og uddyber dette med skattevæsenets årsopgørelser, at Athletic Club Bilbao […].
The rate for the commercial profit of non-profit entities is 25 % and 21 % respectively.
VURDERING AF STØTTEN
Because of the tax autonomy enshrined in the Spanish constitution, a general tax measure adopted by the Community of Navarra and the provincial government of Bizkaia would not be territorially selective.
TILSTEDEVÆRELSE AF STATSSTØTTE
In both territories there would not exist a single sport limited company.
For at en foranstaltning kan betegnes som statsstøtte i henhold til traktatens artikel 107, stk. 1, skal alle betingelserne i denne bestemmelse ifølge fast retspraksis være opfyldt [17].
Therefore, there would not be any other sport entity that could claim to be treated unfairly.
Det er således fast retspraksis, at en foranstaltning, for at blive betegnet som statsstøtte som omhandlet i denne bestemmelse, skal være ydet af staten eller ved hjælp af statsmidler.
The Commission committed an error in not identifying the geographical reach of the reference system.
For det andet skal denne støtte kunne påvirke samhandelen mellem medlemsstater.
Therefore, if the Commission examines whether a certain tax treatment is discriminating, the relevant reference system for fiscal regimes of regions, which are in that respect independent, is the respective regional regime.
For det tredje skal den give en virksomhed en selektiv økonomisk fordel, og for det fjerde skal den fordreje eller true med at fordreje konkurrencen [18].
The Community of Navarra advises that […].
STATSMIDLER OG TILREGNELIGHED TIL STATEN
Also, the provincial government of Bizkaia advises, and supports with the tax assessments of the internal revenue service, that Athletic Club Bilbao […].
Med en lavere skattesats giver den støtteordning, der blev indført ved lov 10/1990, fire klubber en fordel, som ydes ved hjælp af statsmidler, eftersom staten går glip af muligt skatteprovenu.
ASSESSMENT OF THE AID
Denne fordel følger af en lempelse af økonomiske byrder, som f.eks. skattebyrder, som normalt belaster en virksomheds budget [19].
PRESENCE OF AID
Denne lavere skattesats udgør statsmidler, som staten går glip af.
According to settled case-law, for a measure to be categorised as aid within the meaning of Article 107(1) of the TFEU, all the conditions set out in that provision must be fulfilled [17].
Denne foranstaltning kan tilregnes staten, fordi den følger af anvendelsen af lov 10/1990.
It is thus well-established that, for a measure to be categorised as State aid within the meaning of that provision, there must, first, be an intervention by the State or through State resources; second, the intervention must be liable to affect trade between Member States; third, it must confer a selective advantage on an undertaking and, fourth, it must distort or threaten to distort competition [18].
TILSTEDEVÆRELSE AF SELEKTIV FORDEL
STATE RESOURCES AND IMPUTABILITY
I henhold til traktatens artikel 107, stk. 1, skal det fastslås, om en statslig foranstaltning giver virksomheder en selektiv fordel i forhold til andre virksomheder, som befinder sig i en tilsvarende faktisk og retlig situation i forhold til det formål, der forfølges med foranstaltningen.
By a lower tax rate, the aid scheme introduced by Law 10/1990 allows that four clubs enjoy an advantage deriving from State resources, as the State foregoes possible tax revenues.
Fordel
This advantage derives from a relief from economic burdens such as tax burdens normally included in the budget of an undertaking [19].
En virksomhed skal for det første opnå en fordel.
This lower tax rate constitutes State resources forgone by the State.
Fodboldklubber anses for virksomheder efter traktatens artikel 107, stk. 1, hvis de udøver økonomiske aktiviteter, uanset deres form i henhold til den nationale ret.
The measure is imputable to the State because it results from the application of Law 10/1990.
Domstolen har konsekvent defineret virksomheder som enheder, der udøver en økonomisk aktivitet, uanset deres retlige form eller finansieringsmåde [20].
EXISTENCE OF A SELECTIVE ADVANTAGE
Anvendelsen af statsstøttereglerne afhænger ikke af, om enheden er etableret med henblik på at skabe overskud.
Article 107(1) of the Treaty requires it to be determined whether a State measure transfers a selective advantage to undertakings, in comparison with other undertakings which are in a legal and factual situation that is comparable in the light of the objective pursued by the measure in question.
Ifølge Domstolen og Retten kan nonprofitorganisationer også tilbyde varer og tjenesteydelser på et marked og kan derfor anses for virksomheder [21].
Advantage
Professionelle sportsklubber anses derfor for virksomheder og er underlagt Unionens konkurrenceregler, for så vidt som de forfølger en økonomisk aktivitet [22].
First, an advantage has to be conferred to an undertaking.
Professionelle fodboldklubber opnår overskud gennem indtægter fra billetsalg, markedsføring, senderettigheder, merchandising, sponsoraftaler osv. og konkurrerer med hinanden og med andre professionelle fodboldorganisationer (som har status som sportsselskaber).
Football clubs qualify as undertakings according to Article 107(1) of the Treaty if they are engaged in an economic activity, irrespective of their status under national law.
De fire klubber, der er omfattet af denne undersøgelse, er derfor virksomheder som omhandlet i traktatens artikel 107, stk. 1.
The Court of Justice has consistently defined undertakings as entities engaged in an economic activity, regardless of their legal status and the way in which they are financed [20].
Selektivitet
The application of the State aid rules as such does not depend on whether the entity is set up to generate profits.
Med hensyn til en mulig selektiv fordel i form af skatteprovenu, som staten går glip af, har Domstolen udviklet en række kriterier for anvendelsen af traktatens artikel 107, stk. 1 [23].
According to the Court of Justice and the General Court, non-profit entities can offer goods and services on a market, too, and therefore may qualify as undertakings [21].
Som Kommissionen anførte i åbningsafgørelsen, er differentieret beskatning umiddelbart selektiv, hvis den afviger fra det almindelige skattesystem eller referencesystemet for visse virksomheder.
Professional sport clubs therefore qualify as commercial undertakings and are subject to European Union competition law in so far as they pursue an economic activity [22].
Det skal vurderes, om foranstaltningen udgør en afvigelse, som gælder for visse virksomheder sammenlignet med andre virksomheder i en tilsvarende retlig og faktuel situation, i lyset af skatteordningens formål.
Professional football clubs raise profits generated by revenues from ticket sales, marketing activities, broadcasting rights, merchandising, sponsorship, etc. and compete with each other and with other professional football entities (that have a status of sport limited companies.
Hvis dette er tilfældet, kan det konkluderes, at den fordel, der gives ved foranstaltningen, umiddelbart er selektiv.
Accordingly, the four clubs concerned by this investigation constitute undertakings for the purposes of Article 107(1) of the Treaty.
En sådan foranstaltning kan imidlertid stadig være begrundet i skattesystemets logik og karakter.
Selectivity
Umiddelbar selektivitet
Regarding a possible selective advantage in the form of forgone tax income, the Court of Justice has developed a set of criteria for the application of Article 107(1) of the Treaty [23].
Ifølge åbningsafgørelsen udpegede Kommissionen derfor et fælles referencebeskatningssystem for professionelle sportsklubber.
As the Commission set out in the opening decision, differential taxation would be prima facie selective if it constituted a departure from the general or reference taxation system with regard to certain undertakings.
I overensstemmelse med sin foreløbige konklusion finder Kommissionen, at den generelle regel er, at sådanne virksomheder fra 1990 beskattes som selskaber i henhold til selskabsskatteloven.
It needs to be assessed whether the measure consists in a derogation applicable to certain undertakings in comparison with other undertakings which are in a comparable legal and factual situation in light of the objective of the tax scheme.
Klubber med visse karakteristika vedrørende deres økonomiske resultater i de foregående år beskattes dog fortsat som nonprofitorganisationer.
If that is the case, it may be concluded that the advantage conferred by the measure is prima facie selective.
Disse betingelser blev reelt opfyldt af fire professionelle fodboldklubber.
However, such a measure can still be justified by the logic and the nature of the tax system.
I åbningsafgørelsen fastslog Kommissionen også, at disse fire klubber befinder sig i en retlig og faktuel situation, som kan sammenlignes med situationen for andre professionelle sportsselskaber, i lyset af skatteordningens formål, som er at generere skatteprovenu til staten på grundlag af virksomhedsoverskud.
Selectivity prima facie
For begge er beskatningsgrundlaget det nettooverskud, som en virksomhed har tjent ved slutningen af skatteåret.
Accordingly, in the opening decision, the Commission established a common reference taxation system for professional sport clubs.
Kommissionen bekræfter sin foreløbige holdning.
Confirming its preliminary opinion, the Commission considers that the general rule is that as of 1990 such undertakings are taxed as limited companies, pursuant to the corporate tax law.
Gennem en fravigelse af de almindelige skattesatser, som gælder for organisationer med aktiviteter inden for professionel sport, beskattes visse professionelle fodboldklubbers indtægter efter en anden skatteordning og med en lavere sats end andre sådanne organisationer.
However, clubs with certain characteristics related to their economic performance in the preceding years may continue to be taxed as non-profit organization.
De førstnævnte klubber behandles anderledes, fordi de er underlagt en lavere skattesats, som klubber, der er etableret som selskaber og derfor beskattes som almindelige selskaber, ikke har ret til.
De facto, these conditions were met by four professional football clubs.
DA 7a til lov 10/1990 fastlægger en umiddelbar selektiv fordel, som begunstiger visse professionelle fodboldklubber.
In the opening decision, the Commission also established that these four clubs are in a comparable legal and factual situation as other professional sport companies in light of the objective of the tax scheme, which is generating State revenues on the basis of company profits.
Fordelen er også reelt selektiv, eftersom lov 10/1990 udpegede et begrænset antal modtagere.
For both, the tax basis is the amount of net profit earned by an undertaking at the end of the tax year.
Den indførte en permanent sondring baseret på klubbernes økonomiske resultater i 1990 og forbeholdt reelt de fire klubber muligheden for at forblive uden for det almindelige selskabsskattesystem og nyde godt af den lavere skattesats, der gælder for nonprofitorganisationer.
The Commission confirms its preliminary position.
Hvis Spanien fandt, at klubbers juridiske form ikke var hensigtsmæssig i forbindelse med professionelle turneringer, ville det have været logisk at ændre systemet for alle klubber.
By way of derogation from the normal tax rates applicable to entities active in professional sport, the taxable income of certain professional football clubs is taxed pursuant to a different tax regime, with a lower rate, than that of other such entities.
Med hensyn til de begrundelser for, at professionelle fodboldklubber og sportsselskaber ikke befinder sig i samme faktiske og retlige situation, som Spanien har fremsat, bemærker Kommissionen, at forskellene i økonomiske resultater ikke kan begrunde forskelsbehandling, for så vidt angår den krævede organisationsform eller den manglende valgmulighed i denne henseende.
The former clubs are treated differently as they enjoy a reduced tax rate to which clubs incorporated as limited companies and thus subject to the general corporate tax are not entitled.
Underskud er ikke en iboende del af en bestemt organisationsform.
Accordingly, the DA 7a of Law 10/1990 establishes a prima facie selective advantage in favour of certain professional football clubs.
De økonomiske resultater er derfor ikke et objektivt kriterium, som kan begrunde forskellige beskatningsgrundlag eller pålægge bestemte selskabsformer på ubestemt tid.
The advantage is also de facto selective as Law 10/1990 singled out a limited number of beneficiaries.
Differentieringen kan heller ikke begrundes med de strengere interne kontrolmekanismer, som Real Madrid CF og FC Barcelona nævner.
It introduced a lasting distinction based on the economic performance of the clubs in 1990, reserving de facto to the four clubs the possibility to remain outside the general system of corporate taxation and under the lower taxation rate for non-profit organisations.
Sådanne interne kontroller er ikke relevante for disse klubbers skattesats og placerer ikke organisationerne i to ikkesammenlignelige grupper fra et skattemæssigt synspunkt.
If Spain considered that the legal entity of club was not appropriate for professional competitions, it would have been logical to change the system for all clubs.
En sådan begrundelse er endvidere i strid med rationalet for den differentierede skattebehandling, hvilket forklares nedenfor (betragtning 57).
Regarding the reasons as to why the professional football clubs and sport limited companies are not in the same factual and legal situation, alleged by Spain, the Commission notes that differences in the economic performance cannot justify different treatment as regards the obligatory form of organisation or the lack of choice in that respect.
Begrundelse i skattesystemets karakter og logik
Losses are not intrinsic to a certain form of organisation.
Denne forskelsbehandling kan imidlertid være begrundet i skattesystemets karakter og overordnede opbygning [24].
The business performance is therefore not an objective criterion justifying different taxation bases or imposing certain forms of incorporation for an indefinite period.