natgillin/translations-raw huggingface dataset:
En passager, der flyver fra lufthavn A til lufthavn B via lufthavn C under en samlet booking, køber derfor en tjeneste, som er grundlæggende forskellig fra de tjenester, der købes af en passager, som foretager særskilte bookinger af en flyvning fra lufthavn A til lufthavn C og en flyvning fra lufthavn C til lufthavn B.
Therefore, the reference system does not go beyond the limits of the ATT itself.
Det forhold, at en samlet booking, som omfatter flere flyvninger, adskiller sig væsentligt fra flere flyvninger, der er omfattet af særskilte bookinger, eksemplificeres af en meddelelse fra easyJet, et af de største punkt til punkt-luftfartsselskaber i Unionen, til dets passagerer på dets websted:
The key question in this case is whether the non-application of the ATT to transit and transfer passengers is part of the reference system or whether that non-application constitutes a derogation from the reference system.
I lyset af ovennævnte vurdering (se betragtning 131-137) finder Kommissionen, at definitionerne af transfer- og transitpassagerer i Finance Act er i overensstemmelse med målet om at beskatte samlede flyrejser fra en bestemt oprindelseslufthavn i Irland til et bestemt bestemmelsessted, som er købt som en samlet integreret tjeneste af en kunde.
In the second case, the ATT is considered as a tax that applies to all passengers departing on an aircraft from an airport in Ireland, and the non-application of the ATT to transit and transfer passengers constitutes a derogation from that rule (‘departure system’).
Det kan konkluderes, at referencesystemet er flybilletafgiften som fastsat i Finance Act, som dermed omfatter udeladelsen af transfer- og transitpassagerer fra flybilletafgiften (rejsesystemet).
On a first analysis, the wording of Section 55(2)(a) of the Finance Act (‘every departure of a passenger on an aircraft from an airport’) might suggest that the departure system constitutes the appropriate reference system.
Afvigelse fra referencesystemet
That is also the preliminary view the Commission took in the Opening Decision: the reference system is a tax that is charged in respect of every departure of a passenger on an aircraft from an airport in Ireland.
Eftersom udeladelsen af transfer- og transitpassagerer fra flybilletafgiften er en del af referencesystemet, er der tale om afvigelse fra referencesystemet.
That preliminary conclusion was based on the fact that the Finance Act referred to the taxation of departures.
Vurderingen af flybilletafgiften ved brug af tretrinsanalysen påviser derfor ingen selektivitet.
However, having conducted the formal investigation and collected further information on the proper interpretation on Section 55(2) of the Finance Act, and in light of Ireland's explanation that the ATT was intended to tax any single journey originating from an Irish airport, even if the journey was divided into different legs (see recital 59), it can be concluded that the objective of the system was to tax air journeys starting in Ireland.
Medlemsstaten har ikke været helt vilkårlig eller forudindtaget i sin fastsættelse af grænserne i flybilletafgiftssystemet og har således ikke begunstiget visse virksomheder frem for andre
On that basis, and for all the reasons set out below, the reference system is the taxation of journeys originating in Ireland.
For at drage en endelig konklusion om selektivitet skal det bestemmes, om Irland har været helt vilkårlig eller forudindtaget i sin fastsættelse af grænserne i flybilletafgiftssystemet og således har begunstiget visse virksomheder frem for andre.
First, it should be observed that the definition of ‘passenger’ does not include transfer or transit passengers.
I sine bemærkninger til åbningsafgørelsen anførte Ryanair i det væsentlige, at udeladelsen af transfer- og transitpassagerer fra flybilletafgiften medfører uberettiget forskelsbehandling mellem to forretningsmodeller, nemlig forretningsmodellen for hub and spoke-luftfartsselskaber, som tilbyder samlede bookinger, der dækker flere flyvninger, og forretningsmodellen for punkt til punkt-luftfartsselskaber som f.eks. Ryanair, som ikke tilbyder sådanne bookinger, og at det kan følgelig ikke hævdes, at undtagelsen var åben for alle luftfartsselskaber uden forskelsbehandling.
Therefore, the wording of the Finance Act allows the conclusion that the reference system is a ‘journey system’ excluding transfer and transit passengers, since the departure of a transfer or transit passenger does not constitute a ‘departure of a passenger’ within the meaning of 55(2) of the Finance Act and, as such, not a taxable event.
Det bør først bemærkes, at det ikke er dokumenteret, at Irland fastsatte grænserne for udeladelsen af transfer- og transitpassagerer fra flybilletafgiften således, at bestemte virksomheder begunstiges frem for andre.
Considering that the reference system is a ‘journey system’ is also consistent with the underlying objective of the legislation, as presented by Ireland in its comments on the Opening Decision.
Det kan i denne forbindelse bemærkes, at forskellige medlemsstater anvender lignende afgifter, som også omfatter undtagelser for transit- og transferpassagerer.
Moreover, the way in which the ATT functioned confirms that the tax related to air journeys.
Ryanairs argument om, at det er praktisk talt umuligt for et luftfartsselskab at tilpasse dets grundlæggende forretningsmodel fra en punkt til punkt-model til en hub and spoke-model, og at der, så vidt Ryanair er bekendt, ikke findes tidligere eksempler på en sådan ændring på markedet, bør nuanceres, eftersom Ryanair siden er begyndt at tilbyde tilslutningsforbindelser.
Thus, during the period when differentiated rates applied, the tax rate was determined by reference to tax the final destination of the passenger as stated on the ticket, regardless of whether the passenger took one or more flights to get to that destination (see recitals 22 and 23 respectively and examples of the application of the ATT reproduced in Table 2).
I maj 2017 annoncerede Ryanair, at det nu lancerede sine første tilslutningsforbindelser gennem Roms Fiumicino lufthavn og dermed for første gang gav sine kunder mulighed for at foretage direkte booking og transfer til tilsluttede Ryanair-flyvninger.
For instance, the tax payable in relation to a passenger travelling from Dublin to New York with a stopover in Shannon was EUR 10, and not EUR 2 (see recital 91).
Ryanairs Chief Commercial Officer udtalte ved denne lejlighed: »Ryanair kan nu med glæde for første gang tilbyde tilslutningsflyvninger via Roms Fiumicino lufthavn, så kunderne nu kan booke tilsluttede Ryanair-flyvninger til de laveste priser i Europa.
Furthermore, the Commission notes that, in principle, it is legitimate to tax air travel on the basis of a rate applied once to an air journey from a given airport in Ireland to a given final destination, sold under a single booking, instead of taxing separate legs of such a single journey separately.
Startende med først 10 ruter fra Rom kan kunderne foretage transfer til deres næste flyvning uden udstigning, og de kan checke deres bagage ind til deres endelige bestemmelsessted.
Such separate taxation would imply that the tax is paid twice for a passenger who transfers onto another aircraft at an Irish airport, which may indeed raise issues of equity and equal treatment (see recital 63).
På baggrund af ovennævnte begrundelser (se denne afgørelses afsnit 6.2.2.3) følger denne sondring af de grundlæggende forskelle mellem de tjenester, som kunden har købt i hver situation, som udmønter sig i vigtige praktiske konsekvenser, navnlig med hensyn til indcheckning, bagagehåndtering og luftfartsselskabers ansvar, hvis passageren ikke når en tilsluttet flyvning.
In principle, it is therefore acceptable and non-discriminatory to tax an indirect journey, sold as a single service, from A to B via C in the same way as a direct journey from A to B (A being in Ireland in both situations), since both services satisfy the same customer need (namely travelling from A to B).
Det forhold, at nogle luftfartsselskaber har valgt en forretningsmodel, der fokuserer på punkt til punkt-tjenester, mens andre fokuserer på rutetjenester, betyder ikke, at det er diskriminerende at beskatte objektivt forskellige tjenester forskelligt.
It remains to be considered whether the definitions of transit and transfer passengers contained in the Finance Act reflect those principles.
Som forklaret i afsnit 6.2.2.3 ovenfor kan det anses for rimeligt at beskatte flyrejser, der påbegyndes i Irland, i modsætning til at beskatte hver passagers afrejse med et fly fra en lufthavn i Irland.
This is analysed in the following recitals.
Kommissionen bemærker, at Ryanairs påstande om forskelsbehandling øjensynligt implicit er baseret på en situation, hvor nogle passagerer opbygger en flyrejse ved at købe flere flyvninger med Ryanair med henblik på at rejse fra en bestemt lufthavn til en anden lufthavn »via« andre lufthavne, og at sådanne flere flyvninger bør behandles på samme måde som en samlet booking.
As mentioned in recital 18, transit passengers are defined as passengers who remain on the same aircraft for the incoming and outgoing flight.
Ellers ville Ryanair ikke have nogen grund til at anse sig for forskelsbehandlet i forhold til luftfartsselskaber, der tilbyder samlede bookinger til flere flyvninger.
The Commission considers that in such a situation, it is clear that there is in effect a single journey, the only difference with a direct flight being that the aircraft stops briefly at a given airport on its way to the final destination.
Ryanair har i øvrigt ikke anført, at det befordrede sådanne passagerer i den periode, hvor flybilletafgiften fandt anvendelse, og har ikke fremlagt data om antallet af sådanne passagerer .
As regards transfer passengers, three conditions were used to define transfer passengers at airport C when travelling from airport A to airport B via airport C: (i) the maximum duration of the time spent at C should not exceed 6 hours; (ii) A and B, must not be identical; and (iii) the flights from A to C and C to B must be purchased under ‘a single booking’.
Mere vigtigt er der intet i Ryanairs bemærkninger, der kan så tvivl om overvejelserne i betragtning 132-134, som begrunder, hvorfor flere flyvninger, der er købt under en samlet booking, anses for en tjeneste, der er grundlæggende forskellig fra flere flyvninger mellem de samme lufthavne, som er købt under særskilte bookinger, og som i realiteten er flere uafhængige tjenester.
The Commission considers that all three conditions are adequate and proportionate.
Som nævnt i betragtning 38 bemærkede Retten i sin dom i sag T-512/11, at Irland var indstillet på at tilpasse flybilletafgiften ved om nødvendigt at fjerne kravet om en samlet booking i definitionen af en transferpassager.
Point (i) ensures that C is a genuine stopover airport, where the passenger essentially prepares and waits for his or her connecting flight, and not a ‘disguised’ final destination.
Den formelle undersøgelse påviste (se betragtning 131-148), at betingelsen om en samlet booking ikke var diskriminerende, da den sikrede, at kun flyrejser, der påbegyndtes i en lufthavn i Irland og blev solgt som en samlet integreret tjeneste til kunden, uanset hvor mange flyvninger rejsen omfattede, var omfattet af flybilletafgiften.
In this respect, six hours is a reasonable time limit, ensuring that C is a real stopover airport.
Kommissionen konkluderer følgelig, at det ikke var nødvendigt, at Irland fjernede betingelsen om en samlet booking fra definition af en transferpassager for at sikre, at der ikke var tale om statsstøtte.
Point (ii) ensures that the journey is not a disguised direct flight from A to C and back.
Det kan konkluderes, at Irland ikke har været helt vilkårlig eller forudindtaget i sin fastsættelse af grænserne i flybilletafgiftssystemet og ikke har begunstiget visse virksomheder frem for andre.
As regards (iii), as explained in recitals 132-134 below, it ensures that the journey from A to B is sold as a single integrated service to the customer.
Udeladelsen af transfer- og transitpassagerer fra flybilletafgiften forekommer tværtimod begrundet og rimelig.
The ATT's exemption for transfer passengers imposed the condition that all the flights making up the single journey must be booked under a single booking.
Konklusion vedrørende forekomsten af statsstøtte
When a passenger makes a single booking covering several flights (or ‘legs’), he or she enters into a single contract with the supplier covering the various flights.
I lyset af ovennævnte vurdering opfylder den omhandlede foranstaltning ikke mindst én af betingelserne i artikel 107, stk. 1, i TEUF, da den ikke er selektiv.
By contrast, when a passenger makes more than one booking covering different flights, he or she enters into separate independent contracts with one or more suppliers.
Da betingelserne for statsstøtte som omhandlet i artikel 107, stk. 1, i TEUF er kumulative, udgør foranstaltningen følgelig ikke statsstøtte.
This already shows that a single booking corresponds to the purchase of a single service containing different components, whereas multiple bookings correspond to several separate services purchased independently by the passenger.
Det er derfor ikke nødvendigt at vurdere, om foranstaltningen opfylder de øvrige betingelser for at udgøre statsstøtte.
Under a single booking, the entire journey involving two or more flights is sold as one booking and a passenger has a single ticket and one reservation reference for the entire journey.
KONKLUSION
Moreover, as pointed out both by Ireland and Aer Lingus in their comments on the Opening Decision (see recital 101), there are a number of important differences between a journey comprising several flights sold under a single booking and a journey comprising several flights sold under separate bookings.
Udeladelsen af transfer- og transitpassagerer fra flybilletafgiften udgjorde ikke statsstøtte efter artikel 107, stk. 1, i TEUF —
In particular, under a single booking, the passenger does not need to comply with several different check-in, baggage and travel documentation requirements for each of the flights making up the journey, but rather with only one set of requirements covering the entire journey to the final destination.
VEDTAGET DENNE AFGØRELSE:
In addition, if the first flight is cancelled or delayed to such an extent that the passenger misses the connecting flight, the provider of a single-booking journey has to assume responsibility for the missed connection (such as providing care and assistance, accommodation, and rebooking the passenger on the next available flight or offering compensation).
Artikel 1
A journey made up of multiple legs that are booked separately involves the purchase of independent services.
Udeladelsen af transfer- og transitpassagerer fra flybilletafgiften, som blev indført af Irland gennem Finance (No. 2) Act 2008, udgjorde ikke statsstøtte efter artikel 107, stk. 1, i traktaten om Den Europæiske Unions funktionsmåde.
That implies, for instance, that when the passenger misses his second flight due to a delay in the arrival of the first flight, he cannot claim assistance from the provider of the second flight.
Artikel 2
The passenger would simply appear as a ‘no show’ for the second flight.
Denne afgørelse er rettet til Irland.
Furthermore, when multiple flights are purchased under separate bookings, the passenger has to reclaim his luggage at each airport and check-in again for the subsequent flights.
Udfærdiget i Bruxelles, den 14. juli 2017.
Aer Lingus stressed that there were no luggage transfer services for self-connecting passengers at any of the Irish airports (see recital 101).
På Kommissionens vegne
In light of this, the main difference between the two situations is that, in one case, the passenger purchases an integrated service (journey from A to B) with two components that are combined by the supplier of the service, whereas in the other situation, the passenger combines the two components him/herself at his/her own risk, and thus effectively purchases two separate services.
Medlem af Kommissionen
Therefore, a passenger flying from airport A to airport B via airport C under a single booking buys a service which is fundamentally different from the services bought by a passenger who separately books a flight from airport A to airport C and a flight from airport C to airport B.
EUT C 220 af 17.6.2016, s. 13.
The fact that a single booking covering several flights differs materially from several flights covered by separate bookings is exemplified by the notice addressed by easyJet, one of the main point-to-point carriers operating in the Union, to passengers on its website:
Kommissionens afgørelse af 13.7.2011 i statsstøttesag SA.29064 (2011/NN) Fritagelse for afgifter på flybilletter, Irland (EUT C 306 af 18.10.2011, s. 10).
‘easyJet is a point to point carrier (only flies from departure and arrival airports) and does not operate a connecting flights service for onward travel using our flights or the flights of other airlines.
Kommissionens afgørelse 2013/199/EU af 25. juli 2012 om statsstøttesag SA.29064 (11/C ex 11/NN) Differentieret afgiftssats for flybilletter gennemført af Irland (EUT L 119 af 30.4.2013, s. 30).
If you have booked an onward flight with us this represents a separate contract and we consider each flight as a separate journey’.
Rettens dom af 25. november 2014, Ryanair mod Kommissionen, T-512/11, ECLI:EU:T:2014:989.
It is thus proportional and non-discriminatory to tax each of those two services separately whilst taxing an indirect journey purchased under a single booking only once.
Rettens dom af 5. februar 2015, Aer Lingus Ltd mod Kommissionen, T-473/12, ECLI:EU:T:2015:78.
In light of the above assessment (see recitals 131-137), the Commission considers that the definitions of transfer and transit passengers under the Finance Act are thus consistent with the objective of taxing single air journeys from a given origin in Ireland to a given destination, purchased as a single integrated service by a customer.
Domstolens dom af 21. december 2016, Kommissionen mod Aer Lingus Ltd og Ryanair, forenede sager C-164/15 P og C-165/15 P, ECLI:EU:C:2016:990.
It can be concluded that the system of reference is the ATT as set out in the Finance Act, hence including the non-application of the tax to transit and transfer passengers (journey system).
Som ændret ved section 18 i Finance Act 2009 og section 48 i Finance Act 2011.
Derogation from the system of reference
I henhold til section 2 i Air Navigation and Transport (Amendment) Act 1998 forstås ved »lufthavn« det samlede areal inden for en flyveplads og hele det areal, der ejes eller benyttes af en lufthavnsmyndighed, herunder hangarer, veje og parkeringspladser, som anvendes eller påtænkes anvendt helt eller delvist med henblik på eller i forbindelse med driften af en sådan flyveplads.
Given that the non-application of the ATT to transfer and transit passengers is part of the system of reference, there is no derogation from the reference system.
Europa-Parlamentets og Rådets forordning (EF) nr. 1008/2008 af 24. september 2008 om fælles regler for driften af lufttrafiktjenester i Fællesskabet (EUT L 293 af 31.10.2008, s. 3).
Consequently, the assessment of the ATT using the three-step approach shows no selectivity.
I forbindelse med overtrædelsesproceduren fremsendte Kommissionen åbningsskrivelsen af 18. marts 2010.
The ATT has not been designed in a clearly arbitrary or biased way so as to favour certain undertakings over others
Her anfører Kommissionen, at Irland ved at differentiere afgiftssatsen ikke opfyldte sine forpligtelser efter forordning (EF) nr. 1008/2008 og artikel 56 i TEUF.
In order to draw a final conclusion on selectivity it still needs to be determined whether the ATT has been designed by Ireland in a clearly arbitrary or biased way, so as to favour certain undertakings over others.
Efter modtagelsen af åbningsskrivelsen ændrede de irske myndigheder afgiftssystemet.
In its comments on the Opening Decision, Ryanair argued in essence that the ATT exemption for transit and transfer passengers induces unjustified discriminations between two business models, namely the business model of hub-and-spoke carriers, which offer single bookings covering several flights, and the business model of point-to-point carriers such as Ryanair, which do not, and that it could not be claimed that the exemption was open to all airlines, without discrimination.
I henhold til Europa-Parlamentets og Rådets forordning (EF) nr. 261/2004 af 11. februar 2004 om fælles bestemmelser om kompensation og bistand til luftfartspassagerer ved boardingafvisning og ved aflysning eller lange forsinkelser og om ophævelse af forordning (EØF) nr. 295/91 (EUT L 46 af 17.2.2004, s. 1) forstås ved endeligt bestemmelsessted bestemmelsesstedet for den sidste flyvning, når der er tale om direkte tilslutningsforbindelser, mens der ved endeligt bestemmelsessted forstås det bestemmelsessted, der er anført på den billet, der fremvises ved indcheckningsskranken, når der er tale om særskilte flyvninger.
It should be noted first that there is no evidence on the file that Ireland designed the non-application of the ATT of transit and transfer passengers in such a way so as to favour certain undertakings over others.
Ræsonnement i betragtning 30-32 og konklusion i betragtning 37 til afgørelsen fra 2011.
In this respect, it can be observed that various Member States operate similar taxes that also contain exemptions for transit and transfer passengers.
Højesterets dom af 15. maj 1992, Texaco (Ireland) Ltd mod Murphy (Inspector of Taxes), Irish Tax Reports (IV) 1988-1993.
The argument of Ryanair that it is virtually impossible for an airline to adapt its fundamental business model from a point-to-point to a hub-and-spoke model and that to its knowledge, there is not a single precedent for such a change on the market, should be nuanced, since it Ryanair has now started to offer connecting flights.
Irland har i denne forbindelse henvist til definitionen af »lufthavn« i section 55(1) i Finance Act og den senere ændring.
In May 2017, Ryanair announced that it was launching its first connecting flights through Rome Fiumicino Airport, providing its customers with the opportunity to book and transfer directly onto connecting Ryanair flights for the first time.
Som forklaret i betragtning 16 afsagde Domstolen dom den 21. december 2016.
In this respect, Ryanair's Chief Commercial Officer stated: ‘Ryanair is pleased to launch our first connecting flights service via Rome Fiumicino Airport, allowing customers to book connecting Ryanair flights on the lowest fares in Europe.
Betragtning 44 til åbningsafgørelsen har følgende ordlyd: »Udeladelsen af transfer- og transitpassagerer fra flybilletafgiften afviger fra den almindelige ordning, hvorunder en afgift pålægges for hver passagers afrejse med et fly fra en lufthavn i Irland.
Starting with an initial 10 Rome routes, customers will be able to transfer onto their next flight without having to go landside, and have their bags checked through to their final destination.
Det er imidlertid tvivlsomt, om denne afgivelse indebærer en sondring mellem økonomiske aktører, som i lyset af det iboende formål med den berørte medlemsstats afgiftssystem befinder sig i en sammenlignelig faktisk og retlig situation.
This new service under Year 4 of our “Always Getting Better” programme, will be rolled out across the entire Ryanair network, (with further Rome routes to be added in the coming weeks and months) as long as the Rome Fiumicino trial proves to be a success’.
Hvis flybilletafgiftens formål er at beskatte flyrejser, der påbegyndes i en lufthavn i Irland, kan det være hensigtsmæssigt at skelne den retlige og faktiske situation for luftfartsselskaber, der kun leverer punkt til punkt-tjenester, fra den retlige og faktiske situation for luftfartsselskaber, der også leverer tjenester, der involverer transfer eller transit i lufthavne i Irland«.
Customers will also receive one booking reference for both flights.