natgillin/translations-raw huggingface dataset:
Retningslinjer for anvendelse og fortolkning af artikel 61 og 62 i EØS-aftalen og artikel 1 i protokol 3 til aftalen om Tilsynsmyndigheden og Domstolen vedtaget og udstedt af Tilsynsmyndigheden den 19. januar 1994, offentliggjort i EFT L 231 af 3.9.1994, s. 1, og EØS-tillæg nr. 32 af 3.9.1994, s. 1.
Guidelines on the application and interpretation of Articles 61 and 62 of the EEA Agreement and Article 1 of Protocol 3 to the Surveillance and Court Agreement, adopted and issued by the Authority on 19 January 1994, published in the Official Journal of the European Union (hereinafter referred to as OJ) L 231, 3.9.1994, p. 1, and EEA Supplement No 32 of 3.9.1994, p. 1.
VEJLEDNING OM STATSSTØTTE TIL SKIBSADMINISTRATIONSSELSKABER
GUIDANCE ON STATE AID TO SHIP MANAGEMENT COMPANIES
Dette kapitel handler om, hvorvidt teknisk skibsadministration og besætningsadministration kan omfattes af den nedsatte selskabsbeskatning eller anvendelsen af tonnageafgift i henhold til afsnit 3.1 i kapitlet om statsstøtte til søtransportsektoren [1] (i det følgende benævnt »retningslinjerne«).
This Chapter deals with the eligibility of crew and technical managers of ships for the reduction of corporate tax or the application of the tonnage tax under Section 3.1 of the Chapter on State Aid to maritime transport [1] (hereinafter ‘the Maritime Guidelines’).
Det handler ikke om statsstøtte til kommerciel skibsadministration.
It does not deal with State aid to commercial managers of ships.
Kapitlet gælder besætningsadministration og teknisk administration, uanset om de to ydelser leveres enkeltvis eller samlet til samme skib.
This Chapter applies to crew and technical management irrespectively of whether they are individually provided or jointly provided to the same ship.
Retningslinjerne giver mulighed for, at skibsadministrationsselskaber kan omfattes af tonnageafgiftsordningen eller andre beskatningsordninger for rederier (afsnit 3.1).
The Maritime Guidelines provide for the possibility that ship management companies qualify for the tonnage tax or other tax arrangements for shipping companies (Section 3.1).
Det er dog kun tilfældet, hvis de leverer både den tekniske administration og besætningsadministrationen til samme skib (»samlet administration«), medens aktiviteter, hvor det kun er én af disse to ydelser, der leveres, ikke kan omfattes af tonnageafgiftsordningen eller andre beskatningsordninger.
However, eligibility is limited to the joint provision of both technical and crew management for a same vessel (‘full management’), while those activities are not eligible to the tonnage tax or other tax arrangements when provided individually.
Det er fastsat i retningslinjerne, at EFTA-Tilsynsmyndigheden (i det følgende benævnt »Tilsynsmyndigheden«) undersøger virkningerne af retningslinjerne på skibsadministration efter tre års anvendelse [2].
The Maritime Guidelines stipulate that the EFTA Surveillance Authority (hereinafter the ‘Authority’) will examine the effects of the Maritime Guidelines on ship management after three years [2].
I dette kapitel forelægges resultaterne af vurderingen, og der drages konklusioner om, hvorvidt skibsadministrationsselskaber kan opnå statsstøtte.
This Chapter sets out the results of that fresh assessment and draws conclusions on the eligibility of ship management companies for State aid.
Skibsadministration
Ship management
Skibsadministrationsselskaber er retlige enheder, der yder forskellige former for tjenester til rederier, f.eks. teknisk tilsyn, ansættelse og uddannelse af besætningsmedlemmer, besætningsadministration og drift af fartøjer.
Ship management companies are entities providing different services to ship owners, such as technical survey, crew recruiting and training, crew management and vessel operation.
Der er tre hovedkategorier af skibsadministrationstjenester: besætningsadministration, teknisk administration og kommerciel administration.
There are three main categories of ship management services: crew management, technical management and commercial management.
Besætningsadministration består navnlig i at udvælge og påmønstre tilstrækkeligt uddannede søfarende, at sørge for aflønning, at sikre en tilstrækkelig bemanding på skibe, at kontrollere søfarendes certificeringer, at sørge for de søfarendes ulykkes- og invalideforsikring, rejser og visumudstedelse, at behandle godtgørelsesanmodninger for lægeudgifter, at vurdere de søfarendes præstationer og — i nogle tilfælde — at uddanne dem.
Crew management consists, in particular, in dealing with all the matters relating to crew, such as selecting and engaging suitably qualified seafarers, issuing payrolls, ensuring the appropriateness of the manning level of ships, checking the certifications of seafarers, providing for seafarers’ accident and disability insurance coverage, taking care of travel and visa arrangements, handling medical claims, assessing the performance of the seafarers and, in some cases, training them.
Besætningsadministration udgør langt størstedelen af skibsadministrationen på verdensplan.
Crew management represents by far the largest part of the ship management industry worldwide.
Teknisk administration består i at sikre fartøjets sødygtighed og at sørge for, at det fuldt ud opfylder de tekniske og sikkerhedsmæssige krav.
Technical management consists in ensuring the seaworthiness of the vessel and its full compliance with technical, safety and security requirements.
Den virksomhed, der står for den tekniske administration, er navnlig ansvarlig for at træffe afgørelser vedrørende reparation og vedligehold af et skib.
In particular, the technical manager is responsible for making decisions on the repair and maintenance of a ship.
Teknisk administration udgør en betydelig del af skibsadministrationen, om end en langt mindre del end besætningsadministration.
Technical management represents a significant part of the ship management industry, although much smaller than crew management.
Den kommercielle administration omfatter salgsfremmende aktiviteter og salg af skibets kapacitet gennem udchartring af skibene, modtagelse af bestillinger vedrørende transport af last eller passagerer, markedsføring og udnævnelse af agenter.
Commercial management consists in promoting and ensuring the sale of ships’ capacity, by means of chartering the ships, taking bookings for cargo or passengers, ensuring marketing and appointing agents.
Den kommercielle administration udgør en meget lille del af skibsadministrationen.
Commercial management represents a very small part of the ship management industry.
Den kommercielle skibsadministration behandles derfor ikke i dette kapitel.
Like any maritime activity, ship management is a global business by nature.
Som alle andre maritime aktiviteter er skibsadministration i sagens natur af global art. Da der ikke findes nogen international lovgivning, som regulerer tredjeparters administration af skibe, er normerne inden for dette område fastlagt i en række privatretlige aftaler [3].
In the absence of international law regulating third party ship management, the standards in this field have been settled within the framework of private law agreements [3].
I EØS foregår størstedelen af skibsadministrationen i Cypern.
In the EEA, ship management is mainly carried out in Cyprus.
Der er dog også skibsadministrationsselskaber i Det Forenede Kongerige, Tyskland, Danmark, Belgien og Nederlandene.
There are, however, ship management companies in the United Kingdom, Germany, Denmark, Belgium and the Netherlands.
Uden for EØS er skibsadministrationsselskaberne hovedsageligt etableret i Hong Kong, Singapore, Indien, De Forenede Arabiske Emirater og USA.
Outside the EEA, the management companies are mainly established in Hong Kong, Singapore, India, United Arab Emirates and the USA.
Gennemgang af kriterierne for støtteberettigelse for skibsadministrationsselskaber
Review of the eligibility conditions for ship management companies
Siden offentliggørelsen af retningslinjerne i marts 2004 er en række søfartslande blevet optaget i EØS, heriblandt Cypern, der har den største koncentration af skibsadministrationsselskaber i verden.
Since the adoption of the Maritime Guidelines in March 2004, several maritime countries have entered the EEA, amongst them Cyprus, which features the largest ship management industry in the world.
Cyperns tiltrædelse og landets indledende arbejde med at overholde retningslinjerne samt en undersøgelse gennemført af et konsortium på denne EØS-stats vegne [4] førte til en bedre forståelse af denne aktivitet og dens opståen og udvikling.
The accession of Cyprus and its preliminary work for complying with the Maritime Guidelines, as well as a study realised by a consortium for the administration of that EEA State [4], allowed for a more complete understanding of this activity and of its evolution.
Der er nu en større bevidsthed om navnlig forbindelsen mellem teknisk administration og besætningsadministration på den ene side og shippingvirksomhed på den anden side og om muligheden for, at selskaber, der står for besætningsadministration og/eller teknisk administration kan bidrage til at nå målene i retningslinjerne.3.
More awareness has been acquired in particular in respect of the link between technical and crew management on the one hand, and shipping on the other, as well as the possibility that crew and/or technical managers can help achieving the objectives of the Maritime Guidelines.3.
Vurdering af støtteberettigelse for skibsadministrationsselskaber
Assessment of eligibility of ship management companies
I modsætning til andre søfartsrelaterede tjenester er skibsadministration en normal hovedaktivitet for søtransportvirksomheder, som normalt udføres af virksomheden selv.
Unlike other maritime-related services, ship management is a standard core activity of maritime carriers, normally provided in-house.
Skibsadministration er en af de væsentligste aktiviteter for skibsoperatører.
Ship management is one of the most characteristic activities of ship operators.
Nu til dags bliver de dog i visse tilfælde outsourcet og overdraget til eksterne skibsadministrationsselskaber.
Nowadays, however, it is outsourced to third party ship management companies in some cases.
Det er denne tætte forbindelse mellem skibsadministration og shippingvirksomhed, der gør, at eksterne administrationsselskaber er professionelle operatører med samme baggrund som rederierne og arbejder inden for det samme forretningsmiljø, selv om de er brancheopdelt i henhold til deres respektive specialisering.
It is because of this link between ship management and shipping that third party management companies are professional operators with the same background as ship owners, although segmented according to their specialisation, operating in their same business environment.
Rederier er skibsadministrationsselskabernes eneste kunder.
Ship owners are the only customers of ship management companies.
På den baggrund mener Tilsynsmyndigheden, at outsourcing af skibsadministration beskatningsmæssigt ikke bør stilles dårligere end intern skibsadministration, forudsat at skibsadministrationsselskaberne opfylder de samme krav, som gælder for rederierne, og forudsat at støtten til skibsadministrationsselskaberne bidrager til at nå målene i retningslinjerne på samme måde som støtten til rederierne.
Against this background the Authority considers that outsourcing of ship management should not be fiscally penalised with respect to in-house ship management, provided that the ship management companies meet the same requirements as are applicable to ship owners and that the provision of the aid to the former contributes to the achievement of the objectives of the Maritime Guidelines in the same way as the provision of aid to ship owners.
Tilsynsmyndigheden mener navnlig, at skibsadministrationsselskaberne netop på grund af deres specialisering og arten af deres hovedaktiviteter vil kunne levere et væsentligt bidrag til at realisere målene i retningslinjerne, herunder især målene om »at gøre en sikker, effektiv og miljøvenlig søtransport bedre« og »at underbygge det maritime kompleks i EØS-staterne« [5].
In particular, the Authority considers that, precisely because of their specialisation and the nature of their core business, ship management companies may substantially contribute to the achievement of the objectives of the Maritime Guidelines, in particular the achievement of an ‘efficient, secure and environment friendly maritime transport’ and of the ‘consolidation of the maritime cluster established in the EEA States’ [5].
Udvidelse af støtteberettigelsen til at omfatte skibsadministrationsselskaber
Extension to ship management companies of eligibility to State aid
På grundlag af forklaringerne i afsnit 3 ovenfor vil Tilsynsmyndigheden i henhold til EØS-aftalens artikel 61, stk. 3, litra c), godkende skattelettelser til skibsadministrationsselskaber, jf. retningslinjernes afsnit 3.1, for så vidt angår fælles eller separat besætningsadministration og teknisk administration, hvis betingelserne i dette kapitels afsnit 5 og 6 er opfyldt.
On the basis of what has been explained in Section 3 above, the Authority will authorise under Article 61(3)(c) of the EEA Agreement, tax relief for ship management companies, as referred to in Section 3.1 of the Maritime Guidelines, with respect to joint or separate crew and technical management of ships, provided that the conditions set out in Sections 5 and 6 of this Chapter are fulfilled.
Betingelser for støtteberettigelse, som gælder for både teknisk administration og besætningsadministration
Conditions for eligibility applicable to both technical and crew managers
For at kunne opnå støtte skal skibsadministrationsselskaberne påvise en klar forbindelse til EØS og økonomien i EØS, jf. retningslinjernes afsnit 3.1.
In order to qualify for aid, ship management companies should present a clear link with the EEA and its economy, in line with Section 3.1 of the Maritime Guidelines.
De bør derudover bidrage til opfyldelse af målene i retningslinjerne, f.eks. dem, der er fastsat i retningslinjernes afsnit 2.2.
Moreover, they should contribute to the objectives of the Maritime Guidelines, such as those laid down in Section 2.2 of the said Guidelines.
Teknisk administration og besætningsadministration kan omfattes af statsstøtte, hvis de skibe, der administreres, opfylder alle kravene i dette kapitels afsnit 5.1 til 5.4.
Technical and crew managers are eligible to State aid, provided that the ships they manage comply with all the requirements set out in Sections 5.1 to 5.4 of this Chapter.
Støtteberettigede aktiviteter skal udføres 100 % fra EØS' territorium.
Eligible activities must be entirely carried out from the territory of the EEA.
Bidrag til økonomien og beskæftigelsen inden for EØS
Contribution to the economy and employment within the EEA
Den økonomiske forbindelse til EØS godtgøres ved, at skibsadministrationen udføres på en eller flere EØS-staters territorium, og at det hovedsageligt er EØS-borgere, der er beskæftiget med aktiviteterne i land eller på skibene.
The economic link with the EEA is proven by the fact that ship management is carried out in the territory of one or more EEA States and that mainly EEA nationals are employed in land-based activities or on ships.
Økonomisk forbindelse mellem de administrerede skibe og EØS
Economic link between the managed ships and the EEA
Skibsadministrationsselskaber kan opnå statsstøtte i forbindelse med skibe, som administreres 100 % fra EØS' territorium, uanset om administrationen leveres af selskabet selv eller helt eller delvis er outsourcet til et eller flere skibsadministrationsselskaber.
Ship management companies may benefit from State aid with respect to ships entirely managed from the territory of the EEA, irrespective of whether management is provided in-house or whether it is partially or totally outsourced to one or more ship management companies.
Eftersom skibsadministrationsselskaber ikke har fuld kontrol over deres kunder, anses kravet dog for at være opfyldt, hvis mindst to tredjedele af de administrerede skibes tonnage administreres fra EØS' territorium.
However, since ship management companies do not have full control of their customers, the above requirement is deemed to be fulfilled if at least two thirds of the tonnage of the managed ships is managed from the territory of the EEA.
Tonnage ud over denne andel, der ikke administreres 100 % fra EØS, er ikke støtteberettiget [6].
Tonnage in excess of that percentage which is not entirely managed from the EEA is not eligible [6].
Overensstemmelse med internationale normer og Fællesskabets normer
Compliance with international and Community standards
Skibsadministrationsselskaber kan opnå støtte, hvis alle de skibe og besætninger, som de administrerer, overholder de internationale normer for og de EF-retlige krav til blandt andet sikkerhed, uddannelse og certificering af søfarende, miljøvenlighed og arbejdsforhold om bord.
Ship management companies are eligible if all the ships and crews they manage comply with international standards and Community law requirements are fulfilled, in particular those relating to security, safety, training and certification of seafarers, environmental performance and onboard working conditions.
Krav til flagandelen
Flag-share requirement (flag link)
Det krav til flagandelen, der er fastsat i ottende afsnit i retningslinjernes afsnit 3.1, gælder for skibsadministrationsselskaber.
The flag-share requirement, as laid down in the eighth paragraph of Section 3.1 of the Maritime Guidelines applies to ship management companies.
Den EØS-flagandel, der skal benyttes som benchmark, er andelen på den dag, hvor dette kapitel bliver vedtaget.
The share of EEA flags to be considered as the benchmark is that of the day on which this Chapter is adopted.
For nye selskaber beregnes benchmark et år efter den dato, hvor selskabet påbegyndte sin virksomhed.
For new companies the benchmark is to be calculated one year after the date on which they started activity.
Supplerende krav til besætningsadministrationsselskaber
Additional requirements for crew managers
Uddannelse af søfarende
Training of seafarers
Besætningsadministrationsselskaber kan opnå statsstøtte, hvis alle søfarende på de administrerede skibe er uddannet og har et sønæringsbevis i overensstemmelse med den internationale konvention om uddannelse af søfarende, om sønæring og om vagthold (STCW), 1978, med senere ændringer, og har gennemført en uddannelse i personlig sikkerhed om bord på skibe.
Crew managers are eligible for State aid as long as all seafarers working onboard managed ships are educated, trained and hold a certificate of competency in accordance with the Convention of the International Maritime Organisation on Standards of Training, Certification and Watchkeeping for Seafarers, 1978, as amended (STCW), and have successfully completed training for personal safety on board ship.
Besætningsadministrationsselskaber er støtteberettigede, hvis de opfylder STCW-kravene og de EF-retlige krav til virksomheders ansvar.
Moreover, crew managers are eligible if they fulfil the STCW and Community law requirements regarding responsibilities of companies.
For at kunne opnå statsstøtte skal besætningsadministrationsselskaber på alle de administrerede skibe sikre, at bestemmelserne i ILO’s konvention om søfarendes arbejdsforhold, 2006, (»MLC«) [7], opfyldes fuldt ud af den søfarendes arbejdsgiver, hvad enten dette er rederen eller skibsadministrationsselskaberne.
In order to be eligible for State aid, crew managers must ensure that on all managed ships the provisions of the Maritime Labour Convention, 2006, of the International Labour Organisation (‘MLC’) [7], are fully implemented by the seafarer’s employer, be it the ship owner or the ship management companies.
Skibsadministrationsselskaberne skal navnlig sikre, at MLC-bestemmelserne vedrørende den søfarendes ansættelseskontrakt [8], kompensation for skibbrud eller forlis [9], sygdomsbehandling [10], rederens ansvar for blandt andet betaling af løn under sygdom eller ved ulykke [11], samt hjemsendelse [12] anvendes korrekt.
The ship management companies must ensure, in particular, that the provisions of the MLC concerning the seafarer’s employment agreement [8], ship’s loss or foundering [9] medical care [10], ship owner’s liability including payment of wages in case of accident or sickness [11], and repatriation [12] are properly applied.
Besætningsadministrationsselskaber skal også sikre, at de internationale normer for arbejdstid og hviletid, der er fastlagt i MLC, overholdes fuldt ud.
Crew managers must also ensure that the international standards regarding hours of work and hours of rest provided for by MLC are fully complied with.
Endelig skal besætningsadministrationsselskaber for at være støtteberettigede også stille en finansiel sikkerhed, så der er garanti for kompensation i tilfælde af en søfarendes død eller langsigtede invaliditet på grund af en arbejdsrelateret legemsskade eller sygdom.
Finally, in order to be eligible, crew managers must also provide financial security to assure compensation in the event of the death or long-term disability of seafarers due to an occupational injury, illness or hazard.
Beregning af skat
Calculation of tax
For skibsadministrationsselskaber vil Tilsynsmyndigheden også anvende det princip i retningslinjerne, som siger, at for at undgå fordrejning vil der kun ske godkendelse af ordninger, der giver en ensartet beskatning i alle EØS-staterne for den samme aktivitet eller den samme tonnage.
Also in the case of ship management companies the Authority will apply the principle contained in the Maritime Guidelines, according to which, in order to avoid distortion, it will only authorise schemes giving rise to a homogeneous tax load across the EEA States for the same activity or the same tonnage.
Det indebærer, at fuldstændige fritagelser eller tilsvarende ordninger ikke vil blive accepteret [13].
This means that total exemption or equivalent schemes will not be authorised [13].
Det skattegrundlag, der skal anvendes for skibsadministrationsselskaber, kan af indlysende årsager ikke være det samme, som det, der anvendes for rederier, eftersom et skibsadministrationsselskabs omsætning for et givet skib er meget lavere end rederiets.
The tax to be used for ship management companies can obviously not be the same as that applied to ship owners since, with respect to a given ship, the turnover of the ship management companies is much lower than that of the ship owner.
I henhold til den undersøgelse, der er nævnt i afsnit 2.3, og i henhold til anmeldelser, som er modtaget tidligere, bør skattegrundlaget for skibsadministrationsselskaber sættes til ca. 25 % (tonnage eller antaget fortjeneste) af det skattegrundlag, som gælder for rederiet for samme skib eller samme tonnage.
According to the study mentioned in Section 2.3, as well as to notifications received in the past, the tax base to be applied to ship management companies should be approximately 25 % (in terms of tonnage or notional profits) of that which would apply to the ship owner for the same ship or tonnage.
Tilsynsmyndigheden kræver derfor, at der anvendes en procentsats på mindst 25 % i forbindelse med tonnageafgiftsordninger for skibsadministration [14].
The Authority therefore, requires that a percentage of no less than 25 % is applied under ship management tonnage tax schemes [14].
Hvis skibsadministrationsselskaber har andre aktiviteter, som ikke er statsstøtteberettigede i henhold til dette kapitel, skal der føres særskilte regnskaber for disse aktiviteter.
If ship management companies engage in activities which are not eligible for State aid under the present Chapter, they must keep separate accounts for those activities.
Hvis skibsadministrationsselskaber benytter en underkontrahent til en del af deres aktiviteter, er underkontrahenten ikke berettiget til statsstøtte.
In case ship management companies subcontract part of their activity to third parties, the latter are not eligible to State aid.
Anvendelse og revision
Application and review
Tilsynsmyndigheden vil anvende vejledningen i dette kapitel fra datoen for vedtagelsen.
The Authority will apply the guidance provided in this Chapter from the date of adoption.