natgillin/translations-raw huggingface dataset:
Renters rente beregnes fra den dato, hvor støtten blev udbetalt til Nettbuss Sør AS —
In this context, the Authority is not in a position to assess the merits of what seems to be an ongoing dispute between Nettbuss Sør AS and the County over the actual aid amounts due under the scheme, in particular as it cannot be established without doubt that any aid paid to Nettbuss Sør AS outside the scope of the existing aid scheme has indeed been fully or partly paid back to the County.
VEDTAGET DENNE BESLUTNING:
Given that the new aid activities do not refer to public service obligations entrusted to the transport operator, Article 49 of the EEA Agreement and the Regulations (EEC) No 1191/69 and/or (EC) No 1370/2007 are not applicable.
Artikel 1
Further, the derogations provided for in Article 61(2) of the EEA Agreement concerning aid of a social character granted to individual consumers, aid to make good the damage caused by natural disasters or exceptional occurrences and aid granted to certain areas of the Federal Republic of Germany, do not apply in this case.
Kompensationen for lokal bustransport (herunder finansieringen af ATP-projektet) og skolebustransport i Aust-Agder i perioden fra 1994 og frem til i dag udgør statsstøtte som omhandlet i EØS-aftalens artikel 61, stk. 1, der er ydet i henhold til en eksisterende støtteordning, og den formelle undersøgelse heraf afsluttes hermed.
Nor does the derogation provided for in Article 61(3)(a) of the EEA Agreement apply, which authorises aid to promote the economic development of areas where the standard of living is abnormally low or where there is serious underemployment, because the aid measures are not conditional on realising any type of activity in specific regions.
Artikel 2
Likewise, the payments that Nettbuss Sør AS received outside the existing aid scheme for the period 2004-2014 cannot be regarded as promoting the execution of a project of common European interest or remedying a serious disturbance in the economy of Norway, as provided for in Article 61(3)(b) of the EEA Agreement.
De betalinger, som Nettbuss Sør AS modtog uden for rammerne af den eksisterende støtteordning, jf. artikel 1, fra 2004 til 2014, udgør statsstøtte i henhold til EØS-aftalens artikel 61, stk. 1, som ikke er forenelig med EØS-aftalens funktion.
Finally, the payments that Nettbuss Sør AS received outside the existing aid scheme for the period 2004-2014 cannot be considered compatible in the light of Article 61(3)(c) of the EEA Agreement, which provides for the authorisation of aid to facilitate the development of certain economic activities or of certain economic areas, where such an aid does not adversely affect trading conditions to an extent that is contrary to the common interest.
Artikel 3
In this respect, it shall be stressed that the direct grants at issue do not fall under any of the Authority's guidelines, which define the conditions to consider certain types of aid compatible with the functioning of the EEA Agreement.
De norske myndigheder træffer alle nødvendige foranstaltninger til fra Nettbuss Sør AS at tilbagesøge den i artikel 2 omhandlede støtte, som allerede ulovligt er udbetalt til denne.
The payments that Nettbuss Sør AS received outside the existing aid scheme for the period 2004-2014 constitute therefore operating aid that artificially reinforces the competitive position of Nettbuss Sør AS over other similar undertakings by relieving it of charged normally borne by similar transport operators.
Renten beregnes på grundlag af artikel 9 i EFTA-Tilsynsmyndighedens beslutning nr. 195/04/KOL, som ændret ved EFTA-Tilsynsmyndighedens beslutning nr. 789/08/KOL af 17. december 2008.
In light of the above, the Authority concludes that the payments that Nettbuss Sør AS received outside the existing aid scheme for the period 2004-2014 are incompatible with the functioning of the EEA Agreement.
Artikel 4
Conclusion on the aid granted to Nettbuss Sør AS outside the existing aid scheme in Aust-Agder for the period 2004-2014
Tilbagesøgningen skal finde sted omgående i overensstemmelse med procedurerne i den nationale lovgivning, forudsat at de giver mulighed for øjeblikkelig og effektiv gennemførelse af beslutningen.
The Authority concludes that the Norwegian authorities have provided Nettbuss Sør AS with State aid within the meaning of Article 61(1) EEA Agreement during the period 2004-2014, which is outside the scope of the existing aid scheme in Aust-Agder.
De norske myndigheder skal sikre, at støtten er tilbagesøgt inden for fire måneder fra datoen for meddelelse af denne beslutning.
This new aid constitutes operating aid that is incompatible with the functioning of the EEA Agreement.
Artikel 5
CONCLUSION OF THE PRESENT FORMAL INVESTIGATION
De norske myndigheder sender senest to måneder efter meddelelsen af denne beslutning følgende oplysninger til Tilsynsmyndigheden:
The Authority considers that the compensation for local scheduled bus transport (including the financing of the ATP project) and school bus transport in Aust-Agder in the period from 1994 until today constitutes State aid within the meaning of Article 61(1) of the EEA Agreement.
det samlede beløb (hovedstol og renter), der skal tilbagesøges fra Nettbuss Sør AS
The Authority is of the view that the aid for local scheduled bus transport, referred to above, has been granted on the basis of an existing aid scheme based on the CTA, the CTR and the administrative practice.
i det omfang det er muligt, datoerne, hvor de tilbagesøgte beløb blev stillet til rådighed for Nettbuss Sør AS
The Authority is furthermore of the view that the aid for school bus transport, referred to above, has been granted on the basis of an existing aid scheme based on the Education Act.
en detaljeret rapport om fremskridt og de foranstaltninger, der allerede er truffet for at opfylde denne beslutning, og
In view of what was said in recitals 211 to 215, the Authority decides to close the formal investigation procedure in respect of the existing aid scheme in Aust-Agder.
dokumentation for, at tilbagesøgningen af den ulovlige og uforenelige statsstøtte fra Nettbuss Sør AS er påbegyndt (f.eks. cirkulærer, tilbagesøgningspåbud osv.).
The Authority additionally concludes that the Norwegian authorities have provided Nettbuss Sør AS with State aid within the meaning of Article 61(1) EEA Agreement during the period 2004-2014 which is outside the scope of the existing aid scheme in Aust-Agder.
Artikel 6
The Norwegian authorities have unlawfully implemented this aid in breach of Article 1(3) of Part I of Protocol 3.
Denne beslutning er rettet til Kongeriget Norge.
This aid constitutes operating aid that is incompatible with the functioning of the EEA Agreement and shall be recovered from the beneficiary.
Artikel 7
RECOVERY
Kun den engelske udgave er autentisk.
According to the EEA Agreement, the Authority is competent to decide that the State concerned must abolish aid when it has found it to be incompatible with the functioning of the EEA Agreement.
Udfærdiget i Bruxelles, den 7. maj 2015.
The EFTA Court has also consistently held that the obligation on a State to abolish aid regarded as being incompatible with the internal market is designed to re-establish the previously existing situation [77].
På EFTA-Tilsynsmyndighedens vegne
Further, it is established case-law that that objective is attained once the recipient has repaid the amounts granted by way of unlawful aid, thus forfeiting the advantage which it had enjoyed over its competitors on the market, and the situation prior to the payment of the aid is restored [78].
Formand
For the reasons set out above, the Authority considers that the Norwegian authorities have provided compensatory payments in excess of the losses actually incurred and which are outside the scope of the existing aid scheme in Aust-Agder.
Medlem af kollegiet
The payments constitute new State aid measures that are incompatible with the functioning of the EEA Agreement.
EUT C 118 af 25.4.2013, s. 4, og EØS-tillæg nr. 24 af 25.4.2013, s. 1.
As this measures have not been notified to the Authority, it follows from Article 14 of Part II of Protocol 3 that the Authority shall decide that unlawful aid which is incompatible with the State aid rules under the EEA Agreement must be recovered from the beneficiary.
Dette afsnit er et uddrag af EFTA-Tilsynsmyndighedens beslutning nr. 519/12/KOL af 19. december 2012 om at afslutte den formelle undersøgelsesprocedure vedrørende eventuel støtte til AS Oslo Sporveier og AS Sporveisbussene (Norge) (EUT L 276 af 17.10.2013, s. 8), og EØS-tillæg nr. 57 af 17.10.2013, s. 1.
Moreover, the Authority orders the recovery of incompatible new aid subject to a limitation period of 10 years prior to when it first acted.
Lov af 4. juni 1976 nr. 63 (ikrafttræden den 1. juli 1977).
In this case, the Authority first acted, by sending a request for information to the Norwegian authorities, on 10 November 2011 [79].
Jf. indledende dokumentation til ændring af transportloven af 1976 — Ot.prp. nr. 16 (1980-81), s. 2.
The Authority has identified the existence of incompatible new aid during the period 2004-2014.
Denne fodnote gælder ikke den danske udgave.
Thus, all incompatible aid granted during this period is subject to recovery.
Forskrift af 12. august 1986 nr. 2170 (ikrafttræden den 1. januar 1987).
The Norwegian authorities are invited to provide detailed and accurate information on the amount of aid granted to Nettbuss Sør AS during the period 2004-2014.
Lov af 21. juni 2002 nr. 45 (ikrafttræden den 1. januar 2003).
In particular, the Authority hereby wishes to supply the Norwegian authorities with the following information and guidance concerning the recovery process:
Forskrift af 26. marts 2003 nr. 401 (ikrafttræden den 1. april 2003).
by reducing the costs associated with running the public service routes 39 and 40, for Nettbuss Sør AS has been provided with direct cost-savings at the amount of NOK 1020000, as estimated by the Norwegian authorities.
Ophævet og erstattet af LY den 1. januar 2003.
This amount, which does not represent public service compensation, must be recovered with compound interest calculated from the date the amount remained at the disposal of the company in order to benefit the airport shuttle bus service, i.e. October 2013;
Forskrift af 12. august 1986 nr. 2170 (ikrafttræden den 1. januar 1987) og forskrift af 4. december 1992 nr. 1013 (ikrafttræden den 1. januar 1994).
recovery is ordered only from production deviating from what should have been reported as production for public service compensation under the ALFA-method.
Begge ophævet og erstattet af FY den 1. april 2003.
That said, the following cases fall within the recovery order:
§ 22, stk. 3, i LY.
The Authority concludes that the amounts to be recovered shall reflect the number of actual deviated kilometres over the period 1 January 2004 till the expiry of the contract on 31 December 2014, taking into account the cost calculation principle determined by the ALFA-method.
§ 22, stk. 4, i LY.
Any revenue from public as well as commercial activities that was paid back to the County shall be deducted from the total recoverable amount.
§ 4 og 6 i LY.
Compound interest shall apply from the date the aid was paid out to Nettbuss Sør AS,
§ 4, stk. 1, i LY.
HAS ADOPTED THIS DECISION:
§ 4, stk. 2, i LY og kapitel I i FY.
Article 1
§ 27, stk. 1, i LY.
The compensation for local scheduled bus transport (including the financing of the ATP project) and school bus transport in Aust-Agder in the period from 1994 until today constitutes State aid within the meaning of Article 61(1) of the EEA Agreement that has been granted under an existing aid scheme; and the formal investigation into it is therefore closed.
§ 6, stk. 1, i LY.
Article 2
§ 25 i FY.
The payments that Nettbuss Sør AS received outside the remits of the existing aid scheme referred to in Article 1 from 2004 to 2014 constitute State aid within the meaning of Article 61(1) of the EEA Agreement which is incompatible with the functioning of the EEA Agreement.
§ 28 og 29 i FY.
Article 3
Dette er de krav, som Tilsynsmyndigheden betragter som mest relevante for at kunne beskrive den nationale ordning, men der er ligeledes fastsat en række andre detaljerede krav til en særlig koncession i FY.
The Norwegian authorities shall take all necessary measures to recover from Nettbuss Sør AS the aid referred to in Article 2 that was unlawfully made available to it.
Transportministeriet har uddelegeret sin kompetence til at fastsætte takster til fylkerne.
The aid to be recovered shall include interest and compound interest from the date on which it was at the disposal of the beneficiary until the date of its recovery.
Visse rabatter fastsættes dog på nationalt plan.
Interest shall be calculated on the basis of Article 9 of the EFTA Surveillance Authority Decision No 195/04/COL as amended by EFTA Surveillance Authority Decision No 789/08/COL of 17 December 2008.
I praksis har ministeriet krævet, at fylkerne skal sikre, at udbyderne af lokale busruter, som leverer en offentlig tjeneste, skal tilbyde halv billetpris til børn, ældre og handicappede.
Article 4
§ 28 og 29, stk. 2, i FY.
Recovery shall be effected without delay and in accordance with the procedures of national law provided that they allow the immediate and effective execution of the decision.
I medfør af § 28, stk. 3, i FY, har transportministeriet kompetence til at udstikke retningslinjer for indholdet og offentliggørelsen af busruteplanerne.
The Norwegian authorities must ensure that the recovery of aid is implemented within four months from the date of notification of this Decision.
Transportministeriets cirkulæreskrivelse N-1/2006 indeholder yderligere retningslinjer for offentliggørelsen af busruteplanerne.
Article 5
Før 2006 regulerede § 28 i FY visse aspekter af offentliggørelsen af busruteplanerne.
The Norwegian authorities shall, within two months from the date of notification of this Decision, submit the following information to the Authority:
§ 27, stk. 2, i FY.
the total amount (principal and recovery interests) to be recovered from Nettbuss Sør AS;
§ 8 i LY.
to the extent possible, the dates on which the sums to be recovered were put at the disposal of Nettbuss Sør AS;
Muligheden for at give koncessionerne i udbud blev indført med en ændring af transportloven af 1976 ved lov af 11. juni 1993 nr. 85 (ikrafttræden den 1. januar 1994).
a detailed report on the progress made and the measures already taken to comply with this Decision; and
§ 22, stk. 5, i LY.
documents proving that recovery of the unlawful and incompatible aid from Nettbuss Sør AS is under way (e.g. circulars, recovery orders issued, etc.).
§ 22, stk. 1, i LY.
Article 6
De norske myndigheder har i deres bemærkninger til åbningsbeslutningen i sag 71524 vedrørende påstået støtte til AS Oslo Sporveier og AS Sporveisbussene bekræftet dette og med henvisning til juridisk litteratur (Norsk Lovkommentar) forklaret, at den foregående bestemmelse — § 24a i transportloven af 1976 — blev fortolket på samme måde.
This Decision is addressed to the Kingdom of Norway.
Lov af 17. juli 1998 nr. 61 (ikrafttræden den 1. august 1999).
Article 7
Lov af 13. juli 1969 nr. 24.
Only the English version of this Decision is authentic.
Lov af 21. juni 1974 nr. 55.
Done at Brussels, 7 May 2015.
Lov af 31. maj 1985 nr. 41.
For the EFTA Surveillance Authority
Norges Statsbaner (NSB) er passagertogoperatør i Norge.
President
Det ejes af ministeriet for transport og kommunikation.
College Member
Ud over at yde transporttjenester med tog eller bus, beskæftiger selskabet sig også med godstog, international togtransport og fast ejendom.
OJ C 118, 25.4.2013, p.
Der har været to parallelle systemer til beregning af kompensation for buskørsel i Norge, og de har mange af de samme kendetegn.
4 and EEA Supplement No 24, 25 April 2013, p.
Det ene system betegnes ALFA, og det anvendes af Aust-Agder, mens det andet kaldes BUSSKOST.
1.
Begge systemer er baseret på de samme centrale elementer, men BUSSKOST udvikles og forvaltes eksklusivt (mod betaling) af konsulentvirksomheden Asplan-VIAK.
This section is an extract from the EFTA Surveillance Authority Decision No 519/12/COL of 19 December 2012 closing the formal investigation into potential aid to AS Oslo Sporveier and AS Sporveisbussene (OJ L 276, 17.10.2013, p.
Sag C-280/00, Altmark Trans GmbH og Regierungspräsidium Magdeburg mod Nahverkehrsgesellshaft Altmark GmbH ECLI:EU:C:2003:415.
8) and EEA Supplement No 57, 17 October 2013, p. 1.
De norske myndigheder omtaler ikke Altmark-betingelserne for perioden før 2004, idet Tilsynsmyndigheden i åbningsbeslutningen konkluderede, at eventuel støtte tildelt før 2004 ville være eksisterende støtte.
1 July 1977).
Europa-Parlamentets og Rådets forordning (EF) nr. 1370/2007 af 23. oktober 2007 om offentlig personbefordring med jernbane og ad vej og om ophævelse af Rådets forordninger (EØF) nr. 1191/69 og (EF) nr. 1107/70 (EUT L 315 af 3.12.2007, s. 1), indarbejdet i EØS-aftalen i bilag XIII.
No 16 (1980-81), p. 2.
Forordning (EF) nr. 1370/2007 trådte i kraft i Norge den 1. januar 2011 (se forskrift af 17.12.2010 nr. 1673).
In Norwegian: Norsk Rutebileierforbund.
Sag T-92/11, ECLI:EU:T:2013:143, præmis 44-48 (verserende appel, se sag C-303/13 P, Kommissionen mod Andersen, endnu verserende).
Regulation of 12 August 1986 No 2170 (e.i.f.
Udtrykket »midtskyss« blev anvendt tidligere til at beskrive alle bustjenester, der kørte børn hjem fra skole efter skoletid, bortset fra dagens sidste skolebus og transport af tilskadekomne og handicappede børn med behov for særtransport.
1 January 1987).
Ifølge de norske myndigheder henviser dette til de tilfælde, hvor det er vanskeligt at vurdere, om der er tale om »midtskyss« eller »badekjøring«.
Act of 21 June 2002 No 45 (e.i.f.
Nettbuss Sør AS henviser konkret til produktionsårene 2008 og 2009, hvor der blev foretaget flere ændringer på både omkostnings- og indtægtssiden ved beregningen af det endelige kompensationsbeløb.
Regulation of 26 March 2003 No 401 (e.i.f.
Eksempelvis gør Nettbuss Sør AS gældende, at parterne på grund af øgede produktionsomkostninger, som oversteg den oprindeligt anslåede kompensation (38,5 mio. NOK), i løbet af produktionsåret 2008 aftalte, at fylket skulle yde yderligere 550000 NOK i kompensation.
1 April 2003).
Nettbuss Sør AS modtog 39,05 mio. NOK i kompensation, selv om det ifølge selskabet også var berettiget til at justere produktionen ved at reducere trafikmængden op til en værdi af 1 mio. NOK.
Repealed and replaced by the CTA on 1 January 2003.
Artikel 2 i Kommissionens direktiv 2006/111/EF af 16. november 2006 om gennemskueligheden af de økonomiske forbindelser mellem medlemsstaterne og de offentlige virksomheder og om den finansielle gennemskuelighed i bestemte virksomheder (EUT L 318 af 17.11.2006, s. 17), indarbejdet i punkt 1a i EØS-aftalens bilag XV.
Regulation of 12 August 1986 No 2170 (e.i.f.
Altmark-dommen, præmis 87-93.
1 January 1987) and Regulation of 4 December 1992 No 1013 (e.i.f.
Se betragtning 84 og 85.
1 January 1994).
Se http://www.eftasurv.int/state-aid/legal-framework/state-aid-guidelines/, afsnit 69.
Both repealed and replaced by the CTR on 1 April 2003.
Se forenede sager E-5/04, E-6/04 og E-7/04, Fesil og Finnfjord m.fl. mod EFTA-Tilsynsmyndigheden [2005] EFTA Court Report, s. 117, præmis 93; sag C-518/13, Eventech Ltd ECLI:EU:C:2015:9, præmis 64-70 og den deri nævnte retspraksis.
Article 22(4) CTA.
Domstolen bemærkede desuden i Altmark-dommen, at adskillige EU-medlemsstater siden 1995 af egen fri vilje har åbnet visse transportmarkeder i byer, forstæder eller regioner for konkurrence fra virksomheder fra andre medlemsstater.
Articles 4 and 6 CTA.
Risikoen for samhandelen mellem medlemsstaterne var derfor ikke hypotetisk, men reel, idet markedet var åbent for konkurrence (præmis 69 og 79).
Article 4(1) CTA.
Præmis 77 og 82 i Altmark-dommen.
Article 4(2) CTA and Chapter I of the CTR.
Se også sag 102/87, Frankrig mod Kommissionen ECLI:EU:C:1988:391, præmis 19, og sag C-305/89, Italien mod Kommissionen ECLI:EU:C:1991:142, præmis 26.
Article 27(1) CTA.
Se Kommissionens åbningsbeslutning i sag C 54/2007 (Tyskland) Statsstøtte til Emsländische Eisenbahn GmbH (EUT C 174 af 9.7.2008, s. 13), betragtning 119.
Article 6(1) CTA.
Forenede sager T-298/97, T-312/97, T-313/97, T-315/97, T-600/97 til T-607/97, T-1/98, T-3/98 til T-6/98 og T-23/98, Alzetta m.fl. mod Kommissionen, ECLI:EU:T:2000:151, præmis 148.
Article 25 CTR.
Ibid., præmis 147 og 148.
Articles 28 and 29 CTR.
Forenede sager C-72/91 og C-73/91 Sloman Neptun ECLI:EU:C:1993:97, præmis 11; sag C-6/12 P Oy ECLI:EU:C:2013:525, præmis 36.
These are the requirements the Authority considers to be the most relevant for the purposes of describing the national scheme, however, a number of other detailed requirements for a special concession are also set out in the CTR.
Se også forenede sager E-4/10, E-6/10 og E-7/10, Fyrstendømmet Liechtenstein m.fl. mod EFTA-Tilsynsmyndigheden [2011], EFTA Court Report, s. 16, præmis 113.
The Ministry of Transport has delegated its competence for setting the tariffs to the counties.
Se artikel 1, stk. 1, i del I i protokol 3 til tilsyns- og domstolsaftalen.
However, some rebates are determined on the national level.
Tilsynsmyndigheden betragter begreberne »støtteordninger« og »støttesystemer« som synonymer.
In practice, the Ministry has instructed all the counties to ensure that local scheduled bus transport operators carrying out a public service offer a 50 % price reduction to children, senior citizens and disabled citizens.
Se åbningsbeslutningen, betragtning 121.
Articles 28 and 29(2) CTR.
Se åbningsbeslutningen, betragtning 133 og 162.
On the basis of Article 28(3) CTR, the Ministry of Transport has the competence to give guidelines on the content and publication of the transportation schedules.
Se åbningsbeslutningen, betragtning 123-133.
The Ministry of Transport's Circular Letter N-1/2006 contains supplementary guidelines on the publication of route schedules.
Sag C-44/93, Namur-Les assurances du crédit, ECLI:EU:C:1994:311, præmis 28.
Before 2006, Article 28 CTR regulated certain aspects of the publication of route schedules.
Forslag til afgørelse fra generaladvokat Trabucchi i sag 51/74, Van der Hulst, ECLI:EU:C:1975:9.
These aspects were taken out in 2006.
Forenede sager C-630/11 P til C-633/11 P HGA Srl m.fl. mod Kommissionen, ECLI:EU:C:2013:387, præmis 92-94.
In practice, the Circular Letter N-1/2006 refers to the old provision (Article 28 CTR) as it was before the amendment, and states that the requirements of the old provision, until further notice, shall be considered as a guideline for the content of the route schedule.
Se artikel 4, stk. 1, i den konsoliderede udgave af Tilsynsmyndighedens beslutning nr. 195/04/KOL af 14. juli 2004 om gennemførelse af de bestemmelser, der henvises til i artikel 27 i del II i protokol 3 (findes på: http://www.eftasurv.int/media/decisions/195-04-COL.pdf).
Article 27(2) CTR.
Se også generaladvokat Lenz' forslag til afgørelse i Namur.
As stated in the preparatory works, Chapter 10.1 of Prop.
Sag C-47/91, Italien mod Kommissionen, ECLI: EU:C:1994:358; sag E-14/10, Konkurrenten.no AS mod EFTA-Tilsynsmyndigheden [2011] EFTA Court Report, s. 266, præmis 74 og 76.
113 L (2009-2010).
Den samme logik gælder for ordninger, der er godkendt af Tilsynsmyndigheden eller Europa-Kommissionen.
Article 8 CTA.
Se f.eks. sag C-47/91, Italien mod Kommissionen, (ibid.), præmis 25-26.
The possibility to tender the concessions was introduced by an amendment of the Transport Act of 1976 by Act of 11 June 1993 No 85 (e.i.f.
Forenede sager E-10/11 og E-11/11, Hurtigruten ASA mod EFTA-Tilsynsmyndigheden [2012] EFTA Court Report, s. 758, præmis 150.
1 January 1994).
I denne forbindelse berører Tilsynsmyndighedens beslutning ikke anvendelsen af nationale regler (f.eks. handelsret), i henhold til hvilke enhver overkompensation, som ligger inden for rammerne af den eksisterende støtteordning, vil kunne kræves tilbagebetalt.
Article 22(5) CTA.
De norske myndigheder har anført, at de beregninger, der er foretaget, ikke kan betragtes som endelige, da det udgangspunkt, der er anvendt for hvert år, måske ikke er helt korrekt.
Article 22(1) CTA.