natgillin/translations-raw huggingface dataset:
Støtteordningen er ikke eksportstøtte eller støtte, der begunstiger indenlandske produkter frem for importerede.
The only derogation that can be invoked in this case is Article 107(3)(c), which specifies that aid to facilitate the development of certain economic activities or of certain economic areas may be considered to be compatible, where such aid does not adversely affect trading conditions to an extent contrary to the common interest.
Støtten ydes senest 31. december 2010.
In order to apply this derogation, the non-notified aid, which in this case concerns environmental aid in the agricultural sector, must be examined on the basis of the rules that applied at the time the aid was granted, in this case on the basis of the Community guidelines for State aid in the agriculture and forestry sector 2007 to 2013.
Før støtten ydes, indhenter medlemsstaten en erklæring i skriftlig eller elektronisk form fra den pågældende virksomhed om enhver anden de minimis-støtte og enhver anden støtte vedrørende den pågældende foranstaltning, som den har modtaget i det løbende finansår, og kontrollerer, at støtten ikke vil bringe den samlede støtte, som virksomheden har modtaget i tidsrummet fra 1. januar 2008 til 31. december 2010, op over loftet på 500000 EUR.
According to point 62 of these guidelines, the Commission must examine aid measures that do not fall under the guidelines on the basis of the Community guidelines on State aid for environmental protection (the Environmental Guidelines).
Støtteordningen finder ikke anvendelse på virksomheder, som beskæftiger sig med primærproduktion som defineret i artikel 2, stk. 2, i Kommissionens forordning (EF) nr. 1857/2006.
Aid in the form of reductions of or exemptions from environmental tax, such as those under discussion in this case, are subject to the provisions of points 151, 154 and 155 to 159 of the Environmental Guidelines.
Den kan finde anvendelse på virksomheder, der beskæftiger sig med forarbejdning og afsætning af landbrugsprodukter som defineret i artikel 2, stk. 3 og 4, i samme forordning, medmindre støttebeløbet fastsættes på grundlag af prisen eller mængden af sådanne produkter købt af primærproducenter eller markedsført af de pågældende virksomheder, eller støtten er betinget af, at den helt eller delvis kommer primærproducenter til gode.
Environmental taxes are defined in paragraph 70(14) of the 2008 Environmental Guidelines as ‘a tax whose specific tax base has a clear negative effect on the environment or which seeks to tax certain activities, goods or services so that the environmental costs may be included in their price and/or so that producers and consumers are oriented towards activities which better respect the environment.’
Til disse betingelser var knyttet den yderligere betingelse, at de midlertidige støtteforanstaltninger ikke måtte kumuleres med de minimis-støtte ydet til de samme støtteberettigede omkostninger.
The tax in this case is in agreement with this definition, seeing that the consumption of water resources can harm the environment if that consumption is not correctly managed (which, incidentally, is the reason why the revenue from the tax is to be used to survey water resources).
Hvis en virksomhed forud for ikrafttrædelsen af de midlertidige rammebestemmelser allerede havde modtaget de minimis-støtte, måtte summen af støtten inden for rammebestemmelserne og de minimis-støtten ikke overstige 500000 EUR i perioden 1. januar 2008 til 31. december 2010.
Furthermore, the tax ceiling is considered as resulting in a reduction of the amount that normally ought to have been paid.
Den 28. oktober 2009 blev de midlertidige rammebestemmelser for krisestøtte udvidet til at omfatte primær landbrugsproduktion.
According to point 151 of the Environmental Guidelines, aid in the form of reductions of or exemptions from environmental taxes will be considered compatible with the internal market provided that the aid contributes at least indirectly to an improvement in the level of environmental protection and that it does not undermine the general objective pursued by the tax.
Før støtten blev ydet, skulle medlemsstaten indhente en erklæring i skriftlig eller elektronisk form fra den pågældende virksomhed om enhver anden de minimis-støtte og enhver anden støtte vedrørende den pågældende foranstaltning, som den havde modtaget i det løbende regnskabsår, og kontrollere, at støtten ikke bragte den samlede støtte, som virksomheden havde modtaget i tidsrummet fra 1. januar 2008 til 31. december 2010, op over loftet på 15000 EUR.
The Commission can accept the Danish authorities' argument in recital 42 that the objective of the general tax scheme was to improve the level of environmental protection by taxing the largest consumers of drinking water more effectively, thereby giving them an incentive to reduce their consumption.
Støtte til virksomheder, der beskæftiger sig med primærproduktion af landbrugsprodukter, måtte ikke blive fastsat på grundlag af prisen eller mængden af markedsførte produkter.
However, it is still of the opinion that the ceiling laid down in Section 24b (which is the relevant section of the scheme, as it contains the aid element to be examined with regard to compatibility with the internal market) risked undermining the general objective of the tax (collecting sufficient revenue to fund surveys of the water resources — see recital 69), given that the tax burden is no longer imposed on the biggest consumers, but rather exempts those who hold the largest extraction permits from paying a significant part of the tax.
De midlertidige støtteforanstaltninger måtte ikke kumuleres med de minimis-støtte ydet til de samme støtteberettigede omkostninger.
However, given that the provisions of Section 24b constitute only one element of the tax mechanism and without the ceiling the amount collected would, according to the information provided by the Danish authorities (see the third paragraph of recital 34), have been twice as large as the amount that the tax in Section 24b was intended to generate to fund management planning, the Commission finds that even though the ceiling does contain an element of State aid as shown above, it does not undermine the general objective of the tax, and the provisions of point 151 of the Environmental Guidelines are therefore complied with.
Hvis en virksomhed forud for ikrafttrædelsen af de midlertidige rammebestemmelser allerede havde modtaget de minimis-støtte til primær produktion, måtte summen af støtten inden for rammebestemmelserne til primærproduktion og de minimis-støtten ikke overstige 15000 EUR i perioden 1. januar 2008 til 31. december 2010.
According to point 154, aid in the form of reductions of or exemptions from environmental taxes other than those referred to in Council Directive 2003/96/EC is considered to be compatible with the internal market for a period of 10 years provided that the conditions set out in points 155 to 159 are fulfilled.
Den nationale støtteordning, i henhold til hvilken der blev ydet støtte efter den 31. december 2010, skulle være anmeldt af medlemsstaten og godkendt af Kommissionen efter artikel 108, stk. 3, i EUF-traktaten.
As stated in the opening decision, the criterion of the 10-year period is not relevant in this case.
Kommissionen kan på baggrund af de oplysninger, som de danske myndigheder har indgivet i forbindelse med undersøgelsesproceduren, ikke konkludere, at alle betingelserne i de midlertidige rammebestemmelser for krisestøtte er opfyldt af følgende årsager:
The tax was introduced in 2009 and was intended to be collected until 2017, but it was repealed on 31 December 2011.
Oplysningerne fra de danske myndigheder giver stadig ikke mulighed for at fastslå, at kriteriet om kriseramte virksomheder er overholdt.
According to point 155 of the Environmental Guidelines, when analysing tax schemes which include elements of State aid in the form of reductions of or exemptions from such tax, the Commission is to analyse in particular the necessity and proportionality of the aid and its effects at the level of the economic sectors concerned.
Intet i disse oplysninger peger i retning af, at kriteriet i artikel 107 om, at der er indhentet erklæringer om allerede modtaget de minimis-støtte eller støtte modtaget efter de midlertidige rammebestemmelser, er blevet overholdt.
Point 156 specifies that for this purpose the Commission is to rely on information provided by Member States.
Da der ikke findes nogen erklæringer, er det umuligt at kontrollere, om loftet i rammebestemmelserne er overholdt i tilfælde, hvor der også er tildelt de minimis-støtte, uanset fritagelsens subventionsækvivalent, ikke mindst, da kontrollen med overholdelsen af de minimis-loftet også er tvivlsom (se betragtning 63).
Information should include, on the one hand, the respective sector(s) or categories of beneficiaries covered by the exemptions or reductions and, on the other hand, the situation of the main beneficiaries in each sector concerned and how the taxation may contribute to environmental protection.
Der er således flere betingelser i de midlertidige rammebestemmelser for krisestøtte, der ikke er opfyldt, end blot den ikke-anmeldte støtte påpeget af de danske myndigheder (se betragtning 53).
The exempted sectors should be properly described and a list of the largest beneficiaries for each sector should be provided.
I lyset af ovenstående kan fastsættelsen af et afgiftsloft på en mængde på 25000 m3 ikke anerkendes som berettiget til en undtagelse til traktatens bestemmelser (som under alle omstændigheder skulle have været en undtagelse efter artikel 107, stk. 3, litra b), og ikke efter artikel 107, stk. 3, litra c), ud fra de midlertidige rammebestemmelser).
For each sector, information should be provided as to the best performing techniques within the EEA regarding the reduction of the environmental harm targeted by the tax.
De danske myndigheders øvrige argumenter
The Commission notes that most of these provisions are not relevant with respect to the ceiling in this case.
Spørgsmålet om støttemodtagernes berettigede forventninger (se betragtning 58) påvirker ikke vurderingen af loftets forenelighed med det indre marked.
The Danish authorities have sent information about the enterprises benefiting from the ceiling on the permitted extraction volumes.
De danske myndigheder skal indhente Kommissionens godkendelse, inden de indfører en støtteordning.
It follows from this information that the average volume for which a permit was issued in the primary production sector was approximately 35600 m3 in 2009, 36300 m3 in 2010 and 39000 m3 in 2011.
At der ikke findes en tilsvarende afgift i de andre medlemsstater (se betragtning 58), betyder ikke, at de, der var omfattet af loftet, ikke opnåede en fordel.
In the agricultural product processing sector the average volumes were approximately 262000 m3 in 2009, 250000 m3 in 2010 and 217000 m3 in 2011.
Denne fordel gav dem i absolut forstand mulighed for at råde over ekstra ressourcer til at udøve deres forretning på et konkurrencepræget marked.
The Danish authorities have also submitted a list of some of the processing enterprises with the largest extraction permits, but nevertheless it cannot automatically be stated that these enterprises can be presumed to have benefited the most from the ceiling, given that the ceiling does not concern the volume that is consumed but the volume that, purely theoretically, can be extracted, which means that an enterprise which has only consumed small volumes over the course of the year is in fact not likely to gain a large advantage from the ceiling if it is taxed on the volume it is permitted to extract.
Argumentet om, at der ikke er indgivet nogen klager over ordningen, betyder på ingen måde, at loftet ikke udgør statsstøtte, som er uforenelig med det indre marked.
The examination of the best performing techniques within the EEA for reducing environmental harm is likewise irrelevant, because the EEA agreement does not apply to the agricultural sector.
KONKLUSION
Also, this case is not about introducing technologies or reducing pollution, but rather involves surveys of water resources with an eye to better management and water extraction.
Kommissionen finder, at nedsættelsen af afgiften med to tredjedele, jf. § 24 b, ikke udgør statsstøtte efter artikel 107, stk. 1, i TEUF, eftersom støttemodtagerne ikke tilgodeses af en fordel i forhold til dem, der betaler den fulde afgift efter bestemmelserne i § 24 a, og at den fulde fritagelse efter § 24 c ikke udgør statsstøtte efter artikel 107, stk. 1, i TEUF med begrundelse i hensynet til god administrativ forvaltning af ordningen (beløbene er for ubetydelige til at blive inddrevet).
The only criterion in point 156 that is relevant is the way in which the tax contributes to environmental protection.
Kommissionen finder derimod, at loftet over afgiften på en mængde på 25000 m3, jf. § 24 b, udgør statsstøtte efter artikel 107, stk. 1, i TEUF, og at Danmark ulovligt har anvendt dette loft i strid med artikel 108, stk. 3, i TEUF.
The Commission notes in that context that, generally speaking, the tax can contribute to environmental protection by contributing to funding surveys of water resources with an eye to managing them better.
Analysen viser, at den støtte, der følger af loftet, ikke kan erklæres forenelig med det indre marked, da de danske myndigheder hverken har kunnet påvise nødvendigheden og proportionaliteten af et afgiftsloft på 25000 m3 eller opfyldelsen af alle betingelserne i de midlertidige rammebestemmelser for krisestøtte.
Moreover, aid in the form of reductions of or exemptions from environmental taxes must be necessary and proportional — see point 157 of the Environmental Guidelines
Kommissionen kan derfor ikke fjerne den tvivl, den gav udtryk for i åbningsafgørelsen, og finder derfor, at støtten er uforenelig med det indre marked.
Point 158 specifies that the Commission considers the aid to be necessary if the following cumulative conditions are met:
TILBAGESØGNING
the choice of beneficiaries must be based on objective and transparent criteria, and the aid must be granted in principle in the same way for all competitors in the same sector/relevant market if they are in a similar factual situation;
Den anfægtede foranstaltning er iværksat uden forinden at være anmeldt til Kommissionen, jf. artikel 108, stk. 3, i TEUF.
the environmental tax without reduction must lead to a substantial increase in production costs for each sector or category of individual beneficiaries;
Den udgør derfor ulovlig støtte.
the substantial increase in production costs cannot be passed on to customers without leading to important sales reductions.
I henhold til artikel 16, stk. 1, i forordning (EU) 2015/1589 beslutter Kommissionen, når den træffer negative afgørelser i tilfælde af ulovlig støtte, at den berørte medlemsstat træffer alle nødvendige foranstaltninger for at tilbagesøge støtten fra støttemodtagerne (i dette tilfælde alle dem, der har haft fordel af loftet på 25000 m3).
In this respect, Member States may provide estimations of, inter alia, the product price elasticity of the sector concerned in the relevant geographic market as well as estimates of lost sales and/or reduced profits for the companies in the sector/category concerned.
De danske myndigheder har fremsat en række argumenter mod at foretage tilbagesøgning (jf. betragtning 55 til 59).
Point 159 specifies that the Commission considers the aid to be proportional if one the following conditions is met:
Kommissionen kan ikke acceptere disse argumenter.
the scheme lays down criteria ensuring that each individual beneficiary pays a proportion of the national tax level which is broadly equivalent to the environmental performance of each individual beneficiary compared to the performance related to the best performing technique within the EEA.
Spørgsmålet er ikke, om konkurrencefordrejningen er minimal (jf. betragtning 55), men om den forekommer.
Under the aid scheme any undertaking reaching the best performing technique can benefit, at most, from a reduction corresponding to the increase in production costs from the tax, using the best performing technique, and which cannot be passed on to customers.
Når først dette kan fastslås, skal fordrejningen bringes til ophør, dvs. konkurrencesituationen skal blive den samme, som før støtten blev ydet.
Any undertaking having a worse environmental performance is to benefit from a lower reduction, proportionate to its environmental performance;
Domstolen har stadfæstet princippet om, at formålet med tilbagesøgningen netop er at genoprette den situation, der var gældende på markedet, før støtten blev ydet.
aid beneficiaries pay at least 20 % of the national tax, unless a lower rate can be justified in view of a limited distortion of competition;
Den har også erklæret, at tilbagesøgning er den logiske følge af, at støtten er fundet ulovlig, og at tilbagesøgningen derfor ikke er uproportional i forhold til traktatens bestemmelser vedrørende statsstøtte, i modsætning til da danske myndigheders påstand.
the reductions or exemptions are conditional on the conclusion of agreements between the Member State and the recipient undertakings or associations of undertakings whereby the undertakings or associations of undertakings commit themselves to achieve environmental protection objectives which have the same effect as if point (a) or (b) or the Community minimum tax level were applied.
Argumentet om fraværet af en fordel i forhold til konkurrenterne (jf. betragtning 57) bliver indholdsløst i lyset af betragtningerne vedrørende tilstedeværelsen af en fordel (betragtning 64) og det forhold, at støttemodtagerne har kunnet anvende de ikkebetalte beløb til andre formål (betragtning 85 og 119).
Such agreements or commitments may relate, among other things, to a reduction in energy consumption, a reduction in emissions or any other environmental measure and must satisfy the following conditions:
Afgiften gælder alene indvinding af grundvand, og vedrører således ikke indvinding af overfladevand.
Member States must ensure independent and timely monitoring of the commitments concluded in these agreements;
Hvad angår spørgsmålet om støttemodtagernes berettigede forventninger i betragtning 58 har Kommissionen allerede afvist de danske myndigheders argument om, at langt størstedelen af de potentielle støttemodtagere ikke havde nogen reel mulighed for at forudse, at ordningen kunne give dem en fordel i statsstøtteretlig forstand, fordi der ikke findes tilsvarende afgifter i andre medlemsstater (se betragtning 119).
these agreements must be revised periodically in the light of technological and other developments and stipulate effective penalty arrangements applicable if the commitments are not met.
Hvis der ydes støtte uden en forudgående anmeldelse til Kommissionen »… således at den er ulovlig i henhold til artikel 88, stk. 3, TEF, kan støttemodtageren navnlig ikke på dette tidspunkt have en berettiget forventning om, at støtten er lovligt ydet«.
This saving allows them to reduce production costs, which ultimately can affect the substantial trade in agricultural products in the EU and globally.
Danmark skal derfor, uagtet sine bemærkninger, træffe alle nødvendige foranstaltninger for at tilbagesøge den uforenelige støtte fra støttemodtagerne.
The decision in Case C 30/2009, which the Danish authorities refer to (see recital 44), follows the same logic, as can be seen from paragraph 35, where it is stressed that the tax exemption for the product (cement) distorts or threatens to distort competition on the relevant markets where the product concerned competes with other products and can affect trade between Member States because cement is traded both within the EU and globally.
I denne sag drejer det sig om forskellen mellem det beløb, der burde have været betalt i afgift på grundlag af den mængde, der er givet tilladelse til, og det beløb, der er betalt af en mængde på 25000 m3.
These considerations, which concern identifying State aid rather than assessing its compatibility, still allow the Commission scope for establishing that the choice of beneficiaries is based on an objective and transparent criterion, specifically the possession of an extraction permit for more than 25000 m3 of water, given that it applies to all enterprises that hold such a permit and are therefore in a comparable factual situation.
Der skal betales renter af de beløb, der skal tilbagesøges, jf. forordning (EF) nr. 794/2004.
However, this does not apply to the ceiling of 25000 m3, given that the Danish authorities themselves admit that the production costs would only have increased by 1,25-2,20 % without the ceiling, which is much less than what was considered substantial in case N 327/08, to which reference is made.
Denne afgørelse skal gennemføres omgående, undtagen for støtte, der på det tidspunkt, den blev ydet, opfyldte alle betingelserne i den gældende de minimis-forordning, jf. artikel 2 i Rådets forordning (EF) nr. 994/98 —
The argument that the condition of a substantial increase in production costs must be seen in relation to the condition of a reduction in sales, because this increase is passed on to consumers, cannot be accepted.
VEDTAGET DENNE AFGØRELSE:
Point 158 of the Environmental Guidelines clearly states that all conditions (the choice of beneficiaries on the basis of objective and transparent criteria, a substantial increase in production costs without the tax, and sales reductions because the increase is passed on to customers) must be met, and the fact that the increase cannot be passed on to consumers (see Denmark's argument in recitals 45 and 102) does not in any way help determine whether an increase in production costs can be seen as substantial.
Artikel 1
As regards point 158(c) of the Environmental Guidelines, the Commission notes that the Danish authorities have not submitted the information the Guidelines refers to.
Nedsættelsen med to tredjedele af den afgift, der blev indført ved § 24 i lovbekendtgørelse nr. 935 af 24. september 2009, jf. § 24 b, udgør ikke statsstøtte efter artikel 107, stk. 1, i traktaten om Den Europæiske Unions funktionsmåde.
However, this information could have made it possible, much more so than the Danish authorities' arguments, to determine whether passing the production costs on to consumers would in actual fact have resulted in a sales reduction, even if the increase is not substantial (see above).
Artikel 2
The argument that farmers would have been forced to extract less water if they had had to pay the full tax (see recital 46) cannot be accepted, because the tax is calculated on the basis of theoretical consumption (the volume in the permit) and not on the basis of the holding's actual consumption.
Loftet over afgiftens beregningsgrundlag på 25000 m3 vand, jf. § 24 b i lovbekendtgørelse nr. 935 af 24. september 2009, indebærer statsstøtte efter artikel 107, stk. 1, i traktaten om Den Europæiske Unions funktionsmåde.
The Danish authorities themselves point out that the holdings do not set the prices, and it is therefore not a valid argument to claim that because the primary producers do not have the option of passing on the increases in production costs, the condition has been met that a substantial increase in production costs cannot be passed on to consumers without resulting in a substantial sales reduction.
Artikel 3
It is therefore clear that as regards primary production, the Danish authorities cannot demonstrate that all the conditions in point 158 of the Environmental Guidelines have been met, which is a condition for considering the aid as necessary.
Den støtte, der følger af afgiftsfritagelsen efter § 24 c i lovbekendtgørelse nr. 935 af 24. september 2009, for indvindingstilladelser til en mængde af højst 6000 m3 udgør ikke statsstøtte efter artikel 107, stk. 1, i traktaten om Den Europæiske Unions funktionsmåde.
As regards the agricultural product processing sector, the Commission has already stated that reducing the tax by two thirds does not constitute State aid, but has yet to establish whether the tax ceiling meets the relevant conditions in the Environmental Guidelines.
Artikel 4
Here it must be stressed that recitals 90-100 equally apply to enterprises that process agricultural products.