natgillin/translations-raw huggingface dataset:
Det Forenede Kongerige indsendte tilstrækkelig yderligere dokumentation, der afhjælper de bekymringer, der blev rejst i åbningsbeslutningen for så vidt foranstaltning 3, og som viser, at ydelsen af det langfristede lån var i overensstemmelse med, hvad et fornuftigt privat moderselskab ville have gjort.
The rate set by PCC amounting to 4,81 % is very close to that (rather conservative) presumed market rate and the annual interest payment difference on the total loan would amount only to GBP 37000 (around EUR 43000), in any event well below the de minimis threshold of EUR 200000 over any 3 consecutive years.
For så vidt angår PCC's køb af to kraner og den efterfølgende langtidsudlejning af dem til MMD i 2010 og 2011 (foranstaltning 4) svarer vurderingen til den langsigtede lånefacilitet ovenfor med henblik på lighederne i betingelserne for finansiering i begge tilfælde.
In addition, the presumed market rate based on the Commission Reference Rate Communication of 2008 does not take into account the fact that PCC is also in a position of a 100 %-shareholder of MMD (see Recital 91).
Dokumentationen indsendt af Det Forenede Kongerige angiver især, at PCC sammen med MMD rent faktisk søgte den mest omkostningseffektive løsning for at sikre de kraner, der var nødvendige for MMD's operationer.
In view of the overall context of the relationship between PCC and MMD, the Commission considers that a hypothetical market economy parent company would be ready to provide the loan facility under similar conditions.
Selv om forretningsplanen på tidspunktet for erhvervelsen af MMD indeholdt en forventning om, at enhver udskiftning af kraner ville ske ved leje fra en tredjepart, viser den behørigt dokumenterede forudgående interne analyse af de tilgængelige alternativer for erhvervelse af kraner, som PCC udarbejdede som grundlag for sin beslutningsproces, at PCC's køb af kraner og efterfølgende udlejning til MMD økonomisk set ville være mere fordelagtigt.
Finally, the United Kingdom submitted a complete copy of the loan agreement that comprised the standard provisions of a loan contract, including a floating charge taken by PCC over all of MMD's assets/recoverables providing a security in the event of insolvency.
Lejeaftalerne indeholdt desuden almindelige kontraktlige vilkår og retlig sikkerhed for begge parter svarende til almindelige lejekontrakter, der bliver indgået mellem erhvervsdrivende selskaber.
Given that the value of the total net assets as included in the economic model for the financial year 2010/2011 was more than GBP 10 million, the security was substantial.
Lejebeløbet er beregnet med henblik på at sikre tilbagebetaling af PCC's investering over kranernes 15-årige levetid, herunder de gennemsnitlige låneomkostninger, der kan betragtes som almindelig kommerciel praksis i forbindelse med sådanne arrangementer inden for koncernen.
Therefore, the United Kingdom provided sufficient additional evidence removing the concerns expressed in the Opening Decision with respect to Measure 3 and demonstrating that the provision of the long-term loan was in line with what a rational private parent company would have done.
Det er økonomisk rationelt for moderselskaber, der har fuldt ejerskab over datterselskaber, at benytte den økonomisk mest effektive ordning (på baggrund af hele koncernens synspunkt) i forbindelse med erhvervelse af udstyr, der er nødvendigt for dets datterselskabs aktiviteter.
As regards the acquisition of two cranes by PCC and their subsequent long-term lease to MMD in 2010 and 2011 (Measure 4), its assessment is analogous to the long-term loan facility above in view to the similarities of the conditions of financing in both cases.
Kranerne blev udlejet til MMD for en periode på syv år.
In particular, the evidence provided by the United Kingdom indicates that PCC, together with MMD, were indeed looking for the most cost-effective solution to secure the cranes which were necessary for MMD's operations.
I betragtning af deres forventede levetid på 15 år blev det i de interne rapporter fremhævet, at PCC efter lejeperiodens udløb igen kunne leje kranerne ud til MMD eller sælge dem på det sekundære marked.
Even though the business case at the time of the acquisition of MMD envisaged that any replacement of cranes would be done by a lease from a third party, the duly substantiated ex ante internal analysis of possible options for the acquisition of cranes prepared by PCC as a basis for its decision-making process shows that a purchase of the cranes by PCC with a subsequent lease to MMD would be more economically advantageous.
Rapporten viser, at der er et stort brugtmarked for sådanne kraner, hvilket gør det muligt for PCC at sælge kranerne, hvis situationen ændrer sig.
In addition, the lease agreements included standard contractual terms and legal safeguards for both parties corresponding to common lease contracts concluded between commercial companies.
Det Forenede Kongerige indsendte derfor tilstrækkelig dokumentation for, at et fornuftigt privat moderselskab ville have accepteret at finansiere erhvervelsen af kraner på de betingelser, der er aftalt mellem PCC og MMD.
The amount of the lease is calculated so as to ensure repayment of PCC's investment over the 15 years lifetime of the cranes including its average costs of borrowing, which may be considered as a common commercial practice for such intra-group arrangements.
Endelig med hensyn til sikkerhedsstillelsen for kassekreditten (foranstaltning 5) er betænkelighederne, der er beskrevet i åbningsbeslutningen, også her knyttet til driftstilskuddets angiveligt problematiske karakteristika.
It is indeed economically rational for parent companies with 100 %-owned subsidiaries to use the economically most efficient arrangement (from the point of view of the whole group) for the acquisition of equipment necessary for its subsidiary's activities.
De er imidlertid blevet afklaret i løbet af den formelle procedure.
The cranes were leased to MMD for a period of 7 years.
Desuden har Det Forenede Kongerige indsendt interne dokumenter, der viser, at det var en rationel beslutning for PCC at yde forskellige driftskapitalfaciliteter, da det var den mest omkostningseffektive måde til at sikre en gnidningsløs drift af MMD som virksomhedens datterselskab.
In view of their expected 15 year lifetime, the internal reports stressed that PCC could after the end of the lease either lease again the cranes to MMD or to sell them on the secondary market.
Desuden blev den økonomiske model, der er nævnt ovenfor, også taget i betragtning.
The report indicates that there is a strong second-hand market for such cranes enabling the sale of the cranes by PCC in case the situation changes.
For så vidt angår ombytningen af kontant sikkerhed med en garanti fra PCC er konklusionen i et forudgående internt dokument, der ligger til grund for PCC's beslutning, at en sådan garanti faktisk er mere økonomisk fordelagtig for både MMD og PCC end en kontant sikkerhed, da det giver PCC mulighed for at undgå rentetab på en kontant sikkerhed.
Therefore, the United Kingdom provided sufficient evidence indicating that a rational private parent company would have accepted to finance the acquisition of the cranes under the conditions agreed between PCC and MMD.
Det Forenede Kongerige har således vist, at det var økonomisk rationelt for et moderselskab at yde driftskapitalfaciliteter for at sikre en gnidningsløs drift af dets fuldt ud ejede datterselskab.
Finally, as regards the security for overdraft facility (Measure 5), the concerns expressed in the Opening Decision were again linked to the allegedly problematic character of the revenue grants which has, however, been clarified during the formal proceedings.
Konklusion vedrørende spørgsmålet om statsstøtte
In addition, the United Kingdom provided internal documents demonstrating that the provision of the various working capital facilities was a commercially rational decision of PCC since it was the most cost effective way how to ensure smooth operations of MMD as its subsidiary.
På baggrund af ovenstående konkluderer Kommissionen, at foranstaltning 2 til 5 blev ydet i overensstemmelse med det markedsøkonomiske investorprincip og derfor ikke gav MMD en uberettiget økonomisk fordel.
In addition, it was also taken into account in the economic model mentioned above.
Foranstaltning 2. til 5 udgør således ikke statsstøtte i medhør af artikel 107, stk. 1, i traktaten om Den Europæiske Unions funktionsmåde.
Further, as regards the replacement of the cash deposit by a guarantee by PCC, an ex ante internal document serving as a basis for PCC's decision comes to the conclusion that such guarantee is indeed more economically beneficial for both MMD and PCC than a cash deposit as it would allow PCC to avoid the loss of interest on the cash deposit.
YDERLIGERE OBSERVATIONER
The United Kingdom thus demonstrated that it was economically rational for a parent company to provide the working capital facilities ensuring smooth operation of its fully owned subsidiary.
Da Det Forenede Kongerige den 29. marts 2017 meddelte sin hensigt om at udtræde af EU i henhold til artikel 50 i traktaten om Den Europæiske Union, ophører traktaterne med at finde anvendelse på Det Forenede Kongerige fra ikrafttrædelsesdatoen for udtrædelsesaftalen eller, hvis en sådan aftale udebliver, to år efter meddelelsen, medmindre Det Europæiske Råd efter aftale med Det Forenede Kongerige beslutter at forlænge denne periode.
Conclusion on the existence of State aid
Som følge deraf og uanset eventuelle bestemmelser i udtrædelsesaftalen finder denne afgørelse kun anvendelse, indtil Det Forenede Kongerige ophører med at være en medlemsstat.
In view of the above, the Commission concludes that Measures 2 to 5 were provided in line with the MEIP and thus did not provide MMD with an undue economic advantage.
KONKLUSION
Measures 2 to 5 thus do not constitute State aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union.
Kommissionen finder, at foranstaltningerne ydet af Det Forenede Kongerige, ikke udgør statsstøtte i medfør af artikel 107, stk. 1, i traktaten om Den Europæiske Unions funktionsmåde.
ADDITIONAL OBSERVATIONS
VEDTAGET DENNE AFGØRELSE:
Since the United Kingdom notified on 29 March 2017 its intention to leave the Union, pursuant to Article 50 of the Treaty on European Union, the Treaties will cease to apply to the United Kingdom from the date of entry into force of the withdrawal agreement or, failing that, two years after the notification, unless the European Council, in agreement with the United Kingdom, decides to extend that period.
Artikel 1
As a consequence, and without prejudice to any provision of the withdrawal agreement, this decision only applies until the United Kingdom ceases to be a Member State.
Foranstaltningerne, der er gennemført af Det Forenede Kongerige til fordel for MMD, udgør ikke statsstøtte efter artikel 107, stk. 1, i traktaten om Den Europæiske Unions funktionsmåde.
CONCLUSION
Artikel 2
The Commission finds that the measures provided by the United Kingdom do not constitute State aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union,
Udfærdiget i Bruxelles, den 9. november 2018.
Article 1
På Kommissionens vegne
The measures which the United Kingdom has implemented for MMD do not constitute aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union.
EUT C 452 af 2.12.2016, s. 4.
This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.
Jf. fodnote [1].
Done at Brussels, 9 November 2018.
Se f.eks. de interne rapporter for maj/juni 2013 angående en vurdering af argumenterne for fortsat investering i MMD.
For the Commission
Fortrolige oplysninger.
Member of the Commission
Se f.eks. Domstolens dom af 21. marts 1990, Belgien mod Kommissionen (»Tubemeuse«), C-142/87, ECLI:EU:C:1990:125, præmis 29; Domstolens dom af 21. marts 1991, Italien mod Kommissionen (»Alfa Romeo«), C-305/89, ECLI:EU:C:1991:142, præmis 18, 19 og 20; Rettens dom af 30. april 1998, Cityflyer Express mod Kommissionen, T-16/96, ECLI:EU:T:1998:78, præmis 51; Rettens dom af 21. januar 1999, Neue Maxhütte Stahlwerke og Lech-Stahlwerke mod Kommissionen, forenede sager T-129/95, T-2/96 og T-97/96, ECLI:EU:T:1999:7, præmis 104 og 109; Rettens dom af 6. marts 2003, Westdeutsche Landesbank Girozentrale og Land Nordrhein-Westfalen mod Kommissionen, forenede sager T-228/99 og T-233/99, ECLI:EU:T:2003:57, præmis 245; Rettens dom af 25. juni 2015, SACE mod Kommissionen, T-305/13, ECLI:EU:T:2015:435, præmis 91-93; Rettens dom af 16. januar 2018, EDF mod Kommissionen, T-747/15, ECLI:EU:T:2018:6, præmis 18-79.
OJ C 452, 2.12.2016, p. 4.
Jf. f.eks. Domstolens dom af 3. april 2014, ING Groep NV, C-224/12 P, ECLI:EU:C:2014:213, præmis 35-36.
Cf. footnote [1].
Jf. f.eks. Domstolens dom af 5. juni 2012, EDF, C-124/10 P, ECLI:EU:C:2012:318, præmis 84 og 85.
See for example the internal reports for the May/June 2013 assessment of the case for continued investment in MMD.
Jf. f.eks. Domstolens dom af 5. juni 2012, Kommissionen mod EDF, C-124/10 P, ECLI:EU:C:2012:318, præmis 79-81, Domstolens dom af 10. juli 1986, Belgien mod Kommissionen, 234/84, ECLI:EU:C:1986:302, præmis 14, Domstolens dom af 10. juli 1986, Belgien mod Kommissionen, 40/85, ECLI:EU:C:1986:305, præmis 13, Domstolens dom af 14. september 1994, Spanien mod Kommissionen, forenede sager C-278/92-C-280/92, ECLI:EU:C:1994:325, præmis 22, Domstolens dom af 28. januar 2003, Tyskland mod Kommissionen, C-334/99, ECLI:EU:C:2003:55, præmis 134.
Confidential information.
Dom af 16. maj 2002, Frankrig mod Kommissionen (Stardust Marine), C-482/99, EU:C:2002:294, præmis 71.
See, for instance, Judgment of the Court of Justice of 21 March 1990, Belgium v Commission (‘Tubemeuse’) , C-142/87, ECLI:EU:C:1990:125, paragraph 29; Judgment of the Court of Justice of 21 March 1991, Italy v Commission (‘ALFA Romeo’), C-305/89, ECLI:EU:C:1991:142, paragraphs 18, 19 and 20; Judgment of the General Court of 30 April 1998, Cityflyer Express v Commission, T-16/96, ECLI:EU:T:1998:78, paragraph 51; Judgment of the General Court of 21 January 1999, Neue Maxhütte Stahlwerke and Lech-Stahlwerke v Commission, Joined Cases T-129/95, T-2/96 and T-97/96, ECLI:EU:T:1999:7, paragraphs 104 and 109; Judgment of the General Court of 6 March 2003, Westdeutsche Landesbank Girozentrale and Land Nordrhein-Westfalen v Commission, Joined Cases T-228/99 and T-233/99, ECLI:EU:T:2003:57, paragraph 245; Judgment of the General Court of 25 June 2015, SACE v Commission, T-305/13, ECLI:EU:T:2015:435, paragraphs 91 to 93; Judgment of the General Court of 16 January 2018, EDF v Commission, T-747/15, ECLI:EU:T:2018:6, paragraphs 18 to 79.
Se e-mail fra […] af […].
See for example Judgment of the Court of Justice of 3 April 2014, ING Groep NV, C-224/12 P, ECLI:EU:C:2014:213, paragraphs 35 to 36.
Jf. PCC's interne evalueringsdokument […] af […].
See for example Judgment of the Court of Justice of 5 June 2012, EDF, C-124/10 P, ECLI:EU:C:2012:318, paragraphs 84 to 85.
Se en sammenfattende rapport udarbejdet af Mosscliff Environmental Consultancy af 30.8.2014, med en analyse af muligheden for at anvende MMD-lokaliteten til installation af vindmøller.
See for example Judgment of the Court of Justice of 5 June 2012, Commission v EDF, C-124/10 P, ECLI:EU:C:2012:318, paragraphs 79 to 81; Judgment of the Court of Justice of 10 July 1986, Belgium v Commission, 234/84, ECLI:EU:C:1986:302, paragraph 14; Judgment of the Court of Justice of 10 July 1986, Belgium v Commission, 40/85, ECLI:EU:C:1986:305, paragraph 13; Judgment of the Court of Justice of 14 September 1994, Spain v Commission, Joined Cases C-278/92 to C-280/92, ECLI:EU:C:1994:325, paragraph 22; Judgment of the Court of Justice of 28 January 2003, Germany v Commission, C-334/99, ECLI:EU:C:2003:55, paragraph 134.
Se en omfattende evaluering af de mulige alternativer, der blev udarbejdet med henblik på drøftelsen af »Argumenter for fortsat investering i MMD« i juni og oktober 2013.
Judgment of 16 May 2002, France v Commission (Stardust Marine), C-482/99, EU:C:2002:294, paragraph 71.
Se f.eks. opdaterede erhvervsrapporter om havnen til PCC af marts 2009, juni 2009, november 2010, juni 2011, oktober 2012, marts 2013, marts 2014 eller marts 2015.
See email by […] of […].
Kommissionen fremsendte klagen til Det Forenede Kongerige den 8. maj 2013.
See PCC internal evaluation document […] of […].
Det Forenede Kongerige fremsendte sine bemærkninger den 1. juli 2013.
See a summary report produced by Mosscliff Environmental Consultancy of 30.8.2014 analysing the option of using the MMD site for installation of wind turbines.
Den 10. oktober 2013 sendte Kommissionen en anmodning om yderligere oplysninger om de påståede foranstaltninger.
See a comprehensive evaluation of the possible alternatives prepared for the discussion of ‘Case for continued investment in MMD’ in June and October 2013.
Efter PCC's erhvervelse i 2008 var MDD's økonomiske resultater stort set afbalanceret takket være de store årlige driftstilskud fra PCC.
See e.g. commercial port update reports to PCC of March 2009, June 2009, November 2010, June 2011, October 2012, March 2013, March 2014 or March 2015.
Uden dem ville MDD have haft et driftsunderskud mellem 2008 og 2016.
The Commission forwarded the complaint to the United Kingdom on 8 May 2013.
Regnskabsåret 2016/2017 var det første år, MDD registrerede et overskud uden nogen driftstilskud fra PCC (se tabel 1).
The United Kingdom provided their comments on 1 July 2013.
Driftstilskud
On 10 October 2013, the Commission sent a request for additional detailed information about the measures alleged.
Uden sikkerhedsstillelsen ville satsen have været mere end 11 %.
The financial year 2016/2017 was the first year that MMD recorded a profit without any revenue grant from PCC (see Table 1).
Det Forenede Kongerige indsendte dokumentation for, at MMD's takster faktisk ikke er blevet sat ned siden PCC's erhvervelse af MMD i 2008.
Revenue grant
Tværtimod er taksterne for paller steget med næsten […] % i denne periode.
The concerns as regards the market terms of the loan facility were confirmed also by the Commission Reference Rate Communication of 2008, according to which a market rate for a company in difficulty (without the continued support by PCC, MMD would have almost certainly been a company in difficulty) even presuming a high level of collateral (for which there was no evidence) would amount to 5,48 % in 2011 and between 5,46 % and 5,74 % in 2012.
Ikke relevant
Without collateral, the rate would have been more than 11 %.
Samlet afkast — Overskud plus værdi
the land site is on reclaimed land and is heavily contaminated.
2016/17
It is therefore extremely unlikely that it could be used for alternative commercial or residential development;
Rådets gennemførelsesafgørelse (EU) 2019/372
Council Implementing Decision (EU) 2019/372
af 5. marts 2019
of 5 March 2019
om tilladelse til Frankrig til at anvende en nedsat afgiftssats på blyfri benzin, der benyttes som brændstof og forbruges i Korsika-departementerne i overensstemmelse med artikel 19 i direktiv 2003/96/EF
authorising France to apply a reduced rate of taxation to unleaded petrol used as motor fuel and consumed in Corsican departments in accordance with Article 19 of Directive 2003/96/EC
under henvisning til Rådets direktiv 2003/96/EF af 27. oktober 2003 om omstrukturering af EF-bestemmelserne for beskatning af energiprodukter og elektricitet, særlig artikel 19, stk. 1,
Having regard to Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, and in particular Article 19(1) thereof,
Ved Rådets afgørelse 2007/880/EF og gennemførelsesafgørelse 2013/192/EU fik Frankrig tilladelse til at anvende en nedsat afgiftssats på blyfri benzin, der benyttes som brændstof og overgår til frit forbrug i Korsika-departementerne i overensstemmelse med artikel 19 i direktiv 2003/96/EF.
By means of Council Decision 2007/880/EC and Implementing Decision 2013/192/EU, France was authorised to apply a reduced rate of taxation to unleaded petrol used as motor fuel and consumed in Corsican departments in accordance with Article 19 of Directive 2003/96/EC.
Ved brev af 26. september 2018 anmodede Frankrig om tilladelse til at anvende en nedsat afgiftssats på blyfri benzin, der anvendes som brændstof, gennem videreførelse af en ordning, der blev indført ved afgørelse 2007/880/EF og gennemførelsesafgørelse 2013/192/EU.
By letter dated 26 September 2018, France requested authorisation to apply a reduced rate of energy tax to unleaded petrol used as motor fuel by way of extension of a practice followed under Decision 2007/880/EC and Implementing Decision 2013/192/EU.
Foranstaltningen har således et regional- og samhørighedspolitisk sigte.
In Corsica the cost of supplying unleaded petrol to the forecourt is appreciably higher than in mainland France, final prices being over EUR 0,10 per litre higher than on the mainland.
Afgiftsnedsættelsen overstiger ikke, hvad der er nødvendigt for at tage hensyn til de ekstra transport- og distributionsomkostninger, som forbrugerne på Korsika må bære.
By reducing the tax on unleaded petrol borne by consumers in Corsica, the consumers concerned will be placed on a more equal footing with those on the mainland.
Det endelige afgiftsniveau overholder de i direktiv 2003/96/EF fastsatte mindstesatser, der i øjeblikket udgør 359 EUR/1000 liter (dvs. 35,90 EUR/hektoliter).
The measure therefore meets regional and cohesion policy objectives.
Henset til de pågældende departementers fjerne beliggenhed på en ø og den beskedne nedsættelse af afgiftssatsen, som i øvrigt er meget høj i forhold til den minimumsafgiftssats, der er fastsat i direktiv 2003/96/EF, vil den anmodede foranstaltning ikke medføre rejsevirksomhed specielt med henblik på køb af brændstof.
The tax reduction is no larger than what is necessary to allow for the additional transport and distribution costs borne by consumers in Corsica.
Foranstaltningen kan derfor godtages i forhold til et velfungerende indre marked og behovet for at sikre loyal konkurrence, og den er ikke uforenelig med Unionens sundheds-, miljø-, energi- eller transportpolitik.
The final level of taxation complies with the minimum rates laid down in Directive 2003/96/EC, currently EUR 359 per 1000 litres (or EUR 35,90 per hectolitre).
Følgelig bør det, jf. artikel 19, stk. 2, i direktiv 2003/96/EF, tillades Frankrig at anvende en nedsat afgiftssats på blyfri benzin, der benyttes som brændstof og overgår til frit forbrug på Korsika, indtil den 31. december 2024.
In view of the remote and insular nature of the departments to which it applies and the moderate reduction in the rate — which is, moreover, very high compared to the minimum level set out in Directive 2003/96/EC — the measure requested will not give rise to any movement specifically linked to the supplying of fuel.
Det følger af artikel 19, stk. 2, i direktiv 2003/96/EF, at hver tilladelse, der gives i henhold til den artikel, skal være strengt tidsbegrænset.
Consequently, the measure is acceptable in terms of the proper functioning of the internal market and of the need to ensure fair competition and is not incompatible with the health, environment, energy and transport policies of the Union.
For at give de berørte departementer en tilstrækkelig grad af sikkerhed bør tilladelsen gives for en periode på seks år.
France should therefore be authorised, pursuant to Article 19(2) of Directive 2003/96/EC, to apply a reduced rate of taxation to unleaded petrol used as motor fuel and consumed in Corsica, until 31 December 2024.
For ikke at underminere den fremtidige udvikling af de eksisterende retlige rammer bør det dog fastslås, at denne afgørelse, hvis Rådet med henvisning til artikel 113 i traktaten om Den Europæiske Unions funktionsmåde (TEUF) indfører et ændret generelt system for beskatning af energiprodukter, som denne tilladelse ikke vil være tilpasset til, ophører med at finde anvendelse på den dato, hvor reglerne for dette ændrede generelle system finder anvendelse.
It follows from Article 19(2) of Directive 2003/96/EC that each authorisation granted under that Article must be strictly limited in time.