natgillin/translations-raw huggingface dataset:
Forekomsten af konkurrence mellem europæiske havne bekræftes i øvrigt ligeledes af de nederlandske offentlige havne.
Reference system and derogation from the reference system
I øvrigt er henvisningerne til punkt 211, 219 og 220 i meddelelsen af 19. juli 2016 ikke relevante i det foreliggende tilfælde, da de ikke vedrører havneinfrastrukturer, som i stedet nævnes i punkt 215.
The Commission considers that the reference system in the case at issue is constituted by the general tax rules arising from Articles 1 and 2 of the CIR.
KONKLUSION
Article 1 of the CIR establishes a dual system for the taxation of income for legal persons resident in Belgium: it subjects ‘companies’ to corporate tax and ‘legal persons other than companies’ to the tax on legal persons.
På baggrund af de ovenanførte argumenter udgør skattefritagelsen af de belgiske havne efter artikel 180, stk. 2, i CIR statsstøtte efter artikel 107, stk. 1, i TEUF, for så vidt som de fritagne indtægter hidrørende fra økonomiske aktiviteter, der udøves i havnene.
Article 2 of the CIR comprises the criteria for the definition of ‘companies’ and therefore the determination of the legal persons to be subject to corporate tax and by elimination those whose income will be subject to the tax on legal persons.
FORANSTALTNINGENS FORENELIGHED MED DET INDRE MARKED
Article 179 confirms that taxpayers subject to corporate tax are resident companies.
Det påhviler den berørte medlemsstat at påvise, at statsstøtteforanstaltningerne kan anses for at være forenelige med det indre marked.
Article 180(2) of the CIR constitutes a derogation from these general tax rules in so far as it exempts the ports from corporate tax unconditionally, without applying the general criteria for allocation between corporate tax and tax on legal persons defined in Articles 1 and 2, in other words without taking into account the status of ‘companies’ (or otherwise) of these ports [80].
I deres forskellige bidrag, svar og bemærkninger har de belgiske myndigheder ikke fremsat argumenter for støttens forenelighed.
In so far as, for the reasons set out in recital (86), the ports are ‘companies’ within the meaning of Article 1 of the CIR, the reference system for the taxation of the income of the ports can also be defined more narrowly as all the rules relating to corporate tax, namely Articles 1 and 179 of the CIR, which provide that resident ‘companies’ are subject to corporate tax which is defined as a ‘tax on the total income’.
Regionen Vallonien og de vallonske havne mener, at artikel 93 og 106, stk. 2, i TEUF kunne udgøre et tilstrækkeligt retsgrundlag for foreneligheden.
In terms of this reference system, Article 180(2) of the CIR explicitly constitutes a derogation (it is its raison d'être), since it removes the ports from the scope of Article 179 and corporate tax, even though the ports are then subject to the tax on legal persons by virtue of Article 220(2) of the CIR.
Havnemyndighederne i Antwerpen og Zeebrugge mener det samme, hvad angår artikel 93 i TEUF.
In the absence of the explicit, specific exemption provided for in Article 180(2) of the CIR, Belgian ports – like other resident companies – would in fact be automatically subject to corporate tax.
For det første bestemmes det i artikel 106, stk. 2, i TEUF, at en kompensation for udførelse af offentlige tjenesteydelsesopgaver kan erklæres forenelig med det indre marked, hvis den opfylder visse betingelser [90].
Derogation from the reference system introducing differentiation between economic operators in a comparable legal or factual situation in terms of the objective pursued by the reference tax system
Kommissionen bemærker imidlertid, at den omhandlede foranstaltning, som knytter støttebeløbet til det genererede overskud, hverken er knyttet eller begrænset til nettoomkostningerne ved varetagelsen af de offentlige tjenesteydelsesopgaver [91], mens der er tale om en nødvendig betingelse for, at støtten kan erklæres forenelig på grundlag af artikel 106, stk. 2, i TEUF.
It results from the above that Article 180(2) of the CIR derogates from the general rules of the taxation of income of ‘companies’ (both by reference to the general rules under Articles 1 and 2 of the CIR and by reference to the less general rules under Article 179 of the CIR) and introduces differentiations between economic operators in a comparable legal or factual situation in terms of the objective pursued by the reference tax system.
Derfor kan foranstaltningen ikke anses for at være kompensation for offentlig tjeneste, som er forenelig med det indre marked, og den er ikke forenelig på grundlag af artikel 106, stk. 2, i TEUF.
In fact, whichever reference system is adopted (corporate tax or taxation of the income of resident legal persons in general), the objective of income tax is to tax income, an objective in relation to which all undertakings are in the same factual and legal situation as regards the profits from their economic activities.
For det andet bestemmes det i artikel 93 i TEUF, at støtteforanstaltninger, som modsvarer behovet for en samordning af transportvæsenet, eller som udgør godtgørelse for visse forpligtelser, der har sammenhæng med begrebet offentlig tjenesteydelse, ligeledes kan erklæres forenelige med det indre marked.
The fact that the ports do not pursue a profit motive or that they concentrate less on a short-term return on investment does not in any way alter this assessment.
Endvidere medfører foranstaltningen i form af en skattefritagelse en fordel, der ikke er begrænset til nogen form for omkostninger overhovedet.
As indicated above, it is for the Member State to demonstrate that the derogation is justified by the nature or general scheme of the reference tax system.
Den er således ikke begrænset til det beløb, der er nødvendigt for at sikre en samordning af transportvæsenet eller godtgørelsen for visse forpligtelser, der har sammenhæng med begrebet offentlig tjenesteydelse, og garanterer dermed ikke overholdelsen af proportionalitetsprincippet.
In the final step of the three-step analysis, only the characteristics inherent in the reference tax system can justify differentiated treatment.
Den har heller ingen identificeret tilskyndende virkning.
Conformity of a measure with national law cannot, as such, constitute justification by the scheme of the system unless it is shown that this justification results from characteristics inherent in the reference tax system [82].
Derfor finder artikel 93 i TEUF ikke anvendelse.
In this respect, Decision No 151/2016 of the Belgian Constitutional Court of 1 December 2016 in any case does not have the scope which the Belgian authorities try to assign to it.
For det tredje, og selv om hverken de belgiske myndigheder eller de interesserede parter har påberåbt sig artikel 107, stk. 3, litra c), i TEUF, undersøger Kommissionen, om den omhandlede foranstaltning vil kunne »fremme udviklingen af visse erhvervsgrene eller økonomiske regioner« uden at ændre samhandelsvilkårene på en måde, der strider mod den fælles interesse.
In fact, this decision does not concern the exemption from corporate tax in favour of the ports in relation to State aid, but the liability to corporate tax of intermunicipal associations, cooperation structures and project associations, in relation to the principles of equality and non-discrimination, which means that the absence of discrimination in national law does not prejudge the absence of selectivity within the meaning of Article 107(1) TFEU.
Af de grunde, der allerede er anført ovenfor (fravær af proportionalitet, fravær af tilskyndende virkning og fravær af et klart defineret mål af almen interesse), vurderer Kommissionen imidlertid, at artikel 107, stk. 3, litra c), i TEUF ikke finder anvendelse.
Likewise, since the decisive criterion for liability to corporate tax or to the tax on legal persons is the pursuit of a ‘business’ or ‘transactions of a profit-making nature’ by the entity concerned (Article 2 of the CIR), the arguments to the effect that the ports are exempt from corporate tax because they do not distribute their profit but reinvest it, that they pursue an objective beyond their individual interest, that they do not have the statutory objective of the pursuit of profit, that they are public authorities and that they carry out tasks in the general interest are not sufficient to justify more favourable tax treatment than that of other resident companies in relation to the guiding principles of the tax system.
EKSISTERENDE STØTTE ELLER NY STØTTE
Other undertakings also reinvest their profit, pursueobjectives or generate effects on the economy beyond their individual interest [83] without being exempted from corporate tax on those accounts.
De belgiske myndigheder har forklaret, at havnene har været pålagt skat på juridiske personer siden 1960'erne, og at de før denne periode betalte en anden type skat på juridiske personer (»impôt cédulaire«).
Likewise, entities which are not public authorities (such as not-for-profit associations) may be subject to the tax on legal persons provided that they respect the general criterion laid down in Article 2 of the CIR, which means that the fact of belonging to the public sphere is not relevant either in relation to the national rules.
Ifølge de tilgængelige oplysninger var fritagelsen af havnene for selskabsskat gældende før 1958 og er ikke blevet ændret væsentligt siden.
The Commission notes that, over the period 2004-2014 (eleven financial years), the results of the ports of Antwerp, Ghent, Zeebrugge and Ostend have been almost consistently positive (one negative result for Antwerp in 2011 and one negative result for Ostend in 2013), so the justification invoked is theoretical and even contradicted by the facts.
Derfor anses foranstaltningen for at være en eksisterende støtteordning.
Moreover, no provision for exemption from corporate tax similar to that benefiting the ports is made for other ‘companies’ in the event of their resources not covering their costs.
DE BELGISKE MYNDIGHEDERS ANMODNING OM EN OVERGANGSPERIODE FOR DE BELGISKE HAVNE
Similarly, the fact that certain costs not inherent in the object of an undertaking would not be deductible from corporate tax, pursuant to Article 49 of the CIR, does not provide any justification either for exempting the ports from corporate tax.
Hvad angår anmodningen om en overgangsperiode fremsat af de belgiske myndigheder, minder Kommissionen om, at en overgangsperiode i princippet ikke kan indrømmes i denne fase af en procedure vedrørende eksisterende støtte, undtagen under særlige omstændigheder.
Article 49 of the CIR provides that ‘the expenses incurred or borne by the taxpayer during the taxable period with a view to acquiring or retaining the taxable income shall be deductible’.
I sin endelige afgørelse kan Kommissionen kun indrømme den berørte medlemsstat en rimelig frist for efterlevelsen af de påkrævede ændringer.
First, the exemption from corporate tax in favour of the ports is unrelated to the fact that the ports would be financially disadvantaged by Article 49 of the CIR: the exemption from corporate tax concerns all the profits made and is not limited to the profits resulting from the possible absence of deductibility of certain expenses pursuant to Article 49 of the CIR.
Kommissionen bemærker ligeledes, at de belgiske myndigheder allerede siden indledningen af samarbejdsproceduren den 9. juli 2014 har haft en vis frist til at påbegynde overvejelserne om eventuelle lovændringer.
The exemption of ports from corporate tax is therefore not justified by a guiding principle of the Belgian tax system, even assuming that Article 49 of the CIR constitutes such a guiding principle.
Den bemærker ligeledes, at der ikke er tale om at pålægge havnene selskabsskat pr. 1. januar 2017, som de belgiske myndigheder frygtede.
Furthermore, neither the Belgian authorities nor the interested parties have shown, in the light of the objective of the measure [84] and its drafting, how this kind of provision would in fact be of a nature to impede the deductibility of the costs of the non-economic activities of general interests of the ports.
I medfør af de forpligtende beføjelser, som Kommissionen tillægges ved artikel 107 og 108 i TEUF, skal Kommissionen hurtigt bringe statsstøtte, der anses for at være uforenelig med det indre marked, til ophør og genoprette en effektiv konkurrence.
The ports of Antwerp and Zeebrugge for that matter only present this problem as a simple risk and not as an established fact.
Hvis Kommissionen på dette trin af proceduren vurderer, at der er ydet uforenelig støtte til visse virksomheder, kan den i princippet ikke suspendere den igangværende undersøgelsesprocedure eller indrømme en overgangsperiode, eftersom det ville afføde en længere periode med udbetaling af den uforenelige støtte, hvilket også ville være urimeligt over for de konkurrenter, som ikke får støtte eller et lavere støttebeløb.
Again, the fact that the exemption of the ports from corporate tax, like the exemption from tax of the public or private property of certain public entities assigned to a public service, results from a general principle of law, or even from the Belgian Constitution itself, assuming this fact to have been established [85], is not as such necessarily of a nature to justify this exemption through the nature or general scheme of the system, in so far as any considerations taken into account by the authors of the Constitution or the national courts may be external to the smooth operation of the tax system or its guiding principles.
Kommissionen bemærker i den henseende, at de nederlandske havne, som har været pålagt selskabsskat siden 1. januar 2017, anmoder den om hurtigt at pålægge de belgiske havne at betale selskabsskat.
Finally, the arguments of the Belgian authorities and interested parties relating to the criteria developed by national case-law to assess whether a legal person is a ‘company’ within the meaning of Articles 1 and 2 of the CIR (in particular absence of industrial and commercial methods) are ineffective to demonstrate the justification for the measure by the logic inherent in the tax system, in so far as they aim in reality to prove that the ports are not ‘companies’, in which case the absence of liability to corporate tax would be selective due to the very choice of the criteria used to determine the limits of the reference system (see above) and not due to a derogation from this reference system which could possibly be justified.
Som påpeget ovenfor berettiger den eventuelle forekomst af statsstøtte til andre havne i andre medlemsstater ikke, at proceduren suspenderes, eller at ikrafttrædelsen af nationale foranstaltninger til udmøntning af Kommissionens afgørelse udskydes.
In order to be classified as State aid, the measure must affect intra-EU trade and distort, or threaten to distort, competition.
En sådan udskydelse ville bevirke en forlængelse af de aktuelle fordrejninger mellem havnene i Nordeuropa, nærmere betegnet mellem de belgiske, de allerede nævnte nederlandske og de franske havne, eftersom disse er genstand for en lignende parallel afgørelse om ophævelse af de skattefritagelser, de nyder godt af i øjeblikket.
Both criteria are closely linked.
Endelig er det forhold, at Kommissionen angiveligt skulle have indrømmet Nederlandene en længere gennemførelsesperiode i sag SA.25338 [92], ikke et relevant argument til støtte for anmodningen om en overgangsperiode i den foreliggende sag.
According to case-law, a distortion of competition is generally established as soon as a State grants a financial advantage to an undertaking in a liberalised sector where there is, or could be, competition [86].
Kommissionen behandler alle medlemsstater ens og hver sag for sig ud fra dens særlige karakter, og den nederlandske sag kan ikke sammenlignes med den belgiske.
It is indisputable that there is competition in the port sector and that it is exacerbated by the nature and characteristics specific to transport, and especially maritime and inland waterway transport.
I øvrigt har Kommissionen i sin endelige afgørelse udtrykkeligt afvist at indrømme Nederlandene en overgangsperiode, på trods af at lignende foranstaltninger stadig er gældende i andre medlemsstater.
The transport services offered by the ports are, at least to some extent, in competition with those offered by or in other ports and by other providers of transport services in Belgium and in other Member States.
Navnlig burde ophævelsen af artikel 180, stk. 2, i CIR, sådan som Kommissionen har gjort rede for ovenfor, i princippet være tilstrækkeligt til at pålægge havnene selskabsskat.
By strengthening the position of beneficiaries in international trade, the measure is therefore likely to affect intra-EU trade and distort competition.
Ligeledes er det forhold, at en juridisk persons flytning fra IPM til ISoc ikke udtrykkeligt er reguleretaf den belgiske skattelovgivning, ikke et tilstrækkeligt argument.
Moreover, the alleged fact that similar State aid measures exist in other Member States and the behaviour of the Commission concerning these possible measures have no bearing on the classification of the measure concerned as State aid, since the measure in favour of the Belgian ports referred to in Article 180(2) of the CIR has the consequence of improving their competitive situation in relation to a reference situation in which they would be taxed under the normal conditions of the corporate tax system [88].
Den belgiske skatteforvaltning har den mulighed (og har udnyttet den) at omkategorisere den aktivitet, som udføres af en IPM-skattepligtig enhed, med det formål i stedet at påligne den ISoc, hvis der ikke findes lovgivningsmæssige foranstaltninger, der tager højde for en sådan flytning.
In addition, even though it can be considered that the ports benefit from a legal monopoly to offer their services within the port they operate, the transport services they offer are, at least to a certain extent, in competition with those offered by other providers of transport services, notably the ports of other Member States.
Endelig forklarer de belgiske myndigheder ikke, hvordan ophævelsen af en ubetinget fritagelse af havnene for ISoc skulle være i strid med ligebehandlingsprincippet, selv hvis det antages, at denne omstændighed, der stammer fra national lovgivning, er relevant for indrømmelsen af en overgangsperiode.
The opinion of the Dutch competition authority cited by the interested parties is not relevant in the context of the current State aid procedure as it does not concern the assessment of a scheme in relation to Article 107 TFEU, which requires a specific examination of the competition criterion.
Tværtimod præsenterede den belgiske regering den nylige reform, som skulle gøre de belgiske tværkommunale enheder selskabsskattepligtige, hvilket de før var fritaget for og i stedet pålagt IPM (hvilket ligeledes gælder havnene), som et tiltag til fremme af ligebehandling [93].
Moreover, Article 25 of the Flemish Port Decree of 2 March 1999 implies that the tariffs used by the ports have a bearing on their competitive position [89].
I øvrigt har Kommissionen aldrig godkendt den pågældende foranstaltning, som aldrig er blevet anmeldt af de belgiske myndigheder.
The existence of competition between European ports is moreover also confirmed by the comments of the Dutch public ports.
Retssikkerhedsprincippet og princippet om beskyttelse af den berettigede forventning kan derfor ikke anvendes i det foreliggende tilfælde, fordi Kommissionen, da foranstaltningen er en eksisterende støtte, ikke kan kræve tilbagebetaling af tidligere tildelt støtte.
Furthermore, the references to paragraphs 211, 219 and 220 of the Notice of 19 July 2016 are not relevant in the present case as they do not concern the port infrastructure mentioned in paragraph 215.
DE NEDERLANDSKE HAVNES ANMODNINGER
The latter indicates that ‘public funding of port infrastructure favours an economic activity and is hence in principle subject to State aid rules’ and that ‘ports may compete with one another and the financing of port infrastructure is therefore also likely to affect trade between Member States’.
For så vidt angår de nederlandske havnes anmodning om at udskyde indførelsen af selskabsbeskatningen af disse havne, minder Kommissionen om, at nærværende procedure ikke vedrører de nederlandske havne, men de belgiske havne.
Moreover, paragraphs 219 and 220 of the Notice indicate that aidfor the construction of the infrastructure concerned may not affect intra-Community trade or competition, whereas the measure at issue in the present procedure does not constitute aid for construction of infrastructure but operating aid linked to the profit made in the context of its operation.
I sin endelige afgørelse i sag SA.25338 om de nederlandske havne [94] afviste Kommissionen i øvrigt at udskyde selskabsbeskatningen af de nederlandske havne af de samme principielle grunde som dem, den har gjort rede for i nærværende afgørelse.
CONCLUSION
Selskabsbeskatningen af de nederlandske havne udspringer i øvrigt at nederlandsk national ret, og Kommissionen er under alle omstændigheder ikke i forbindelse med artikel 107 i TEUF i stand til at pålægge en medlemsstat at ændre sin lovgivning for at tildele statsstøtte til visse erhvervsdrivende.
In the light of the arguments set out above, the tax exemption for the Belgian ports provided for in Article 180(2) of the CIR constitutes State aid within the meaning of Article 107(1) TFEU, in so far as the exempted revenue is generated by economic activities carried out by the ports.
Fritagelsen for selskabsskat til fordel for de belgiske havne, der er nævnt i artikel 180, stk. 2, i CIR, udgør en eksisterende statsstøtteordning, som er uforenelig med det indre marked.
COMPATIBILITY OF THE MEASURE WITH THE INTERNAL MARKET
De belgiske myndigheder skal derfor ophæve den omhandlede selskabsskattefritagelse og pålægge de omhandlede enheder selskabsskat.
It is for the Member State concerned to demonstrate that the State aid measures can be regarded as compatible with the internal market.
Denne foranstaltning skal vedtages inden udgangen af indeværende kalenderår, hvori denne afgørelse vedtages, og finder anvendelse senest på de indtægter, der skabes ved økonomiske aktiviteter fra begyndelsen af regnskabsåret efter vedtagelsen.
In their various contributions, responses and comments, the Belgian authorities have not put forward any arguments concerning the compatibility of the measure.
VEDTAGET DENNE AFGØRELSE:
The Walloon Region and the Walloon ports consider that Article 93 and 106(2) TFEU could constitute appropriate bases for compatibility.
Artikel 1
The port authorities of Antwerp and Zeebrugge do likewise regarding Article 93 TFEU.
Fritagelsen for selskabsskat til fordel for de belgiske havne, der er nævnt i artikel 180, stk. 2, i CIR, udgør en eksisterende statsstøtteordning, som er uforenelig med det indre marked.
First, Article 106(2) TFEU provides that compensation for carrying out public service tasks can be declared compatible with the internal market if it meets certain conditions [90].
Artikel 2
However, the Commission points out that the measure at issue, which links the amount of aid to the profits made, is not linked or limited to the net costs of the public service tasks [91], whereas this is a precondition for the aid to be recognised as compatible on the basis of Article 106(2) TFEU.
Belgien forpligtes til at ophæve den i artikel 1 nævnte fritagelse for selskabsskat og at pålægge de enheder, til fordel for hvem fritagelsen gælder, selskabsskat.
Consequently, the measure cannot be regarded as public service compensation compatible with the internal market and is not compatible on the basis of Article 106(2) TFEU.
Den foranstaltning, hvorved Belgien efterlever de forpligtelser, der udspringer af stk. 1, skal vedtages inden udgangen af indeværende kalenderår, hvori denne afgørelse vedtages.
Second, Article 93 TFEU stipulates that aids which meet the needs of coordination of transport or represent reimbursement for the discharge of certain obligations inherent in the concept of a public service can also be declared compatible with the internal market.