natgillin/translations-raw huggingface dataset:
Coop de France henviser også til andelsselskabernes vanskeligheder med at få adgang til egenkapital på grund af deres manglende mulighed for at udstede aktier, det begrænsede antal potentielle medlemmer afhængigt af andelsselskabets mål og deres manglende mulighed for at bruge finansielle instrumenter.
Coop de France also refers to the difficulties for cooperatives when it comes to access to equity capital based on the impossibility to issue shares, the limited number of potential members based on the objective of the cooperative and the impossibility for cooperatives to make use of financial instruments.
Landbrugsrådet er en organisation for andelsselskaber i landbrugssektoren i Danmark.
Landbrugsrådet is an organisation for cooperatives within the agricultural sector in Denmark.
Organisationen gør gældende, at ordningen skaber lige konkurrencevilkår mellem de forskellige virksomhedsformer ved at respektere andelsselskabernes særlige karakter samt andelsprincipperne.
The organisation argues that the scheme creates a level and fair playing field between different types of enterprises by respecting the cooperative nature and the cooperative principles.
Ordningen giver ikke andelsselskaberne en fordel, men afhjælper en strukturel ulempe.
The scheme does not favour the cooperatives, but adjusts a structural disadvantage.
CECOP-CICOPA-Europe repræsenterer andelsselskaberne i industrien og servicesektoren.
CECOP-CICOPA-Europe represents the industrial and service cooperatives.
Organisationen gør gældende, at de specifikke ordninger, der gælder for andelsselskaber, ikke bør sammenlignes med ordningerne for andre virksomhedsformer, da de er baseret på andelsprincipperne.
The organisation argues that the specific schemes that cooperatives benefit from should not be compared with the schemes that apply to other forms of undertakings, as they are based on the principles that govern the cooperatives.
Endvidere anfører organisationen, at når Tilsynsmyndigheden sammenligner situationen for andelsselskaber med andre virksomheder, synes der at blive etableret et hierarki mellem de retlige former, hvor andelsformen bliver opfattet som en undtagelse.
It furthermore argues that when the Authority is comparing the situation for cooperatives with other companies it appears to be establishing a hierarchy between the legal forms, with the cooperative scheme being perceived as an exception.
Dette er ikke i overensstemmelse med den europæiske traktat eller forordningen om en statut for det europæiske selskab.
This is not in line with the European Treaty or the Regulation on the Statute for a European company.
Organisationen henviser til Kommissionens meddelelse om andelsselskaber og hævder, at den anmeldte ordning tager højde for og kompenserer for de begrænsninger, der ligger i andelsformen på en forholdsmæssig måde.
The organisation, with reference to the Commission Communication on cooperatives, contends that the notified scheme takes into account and compensates for the limitations that are inherent in the cooperative form in a proportionate way.
Sammenslutningen af Landbrugs-Andelsorganisationer i EU (COGECA) repræsenterer de generelle økonomiske interesser for andelsselskaber i landbrugs-, landbrugsfødevare-, skovbrugs- og fiskerisektoren i Europa.
General Confederation of Agricultural Co-operatives in the EU (COGECA) represents the overall economic interest of agricultural, agri-food, forestry and fishing cooperatives in Europe.
Organisationen henviser til andelsselskabernes grundlæggende rolle i disse sektorer, som er blevet anerkendt af mange EU-medlemsstater, samt til, at samfundsansvar (bæredygtig udvikling) er forankret i andelsselskabernes vedtægter.
The organisation refers to the fundamental role of cooperatives in these sectors, which has been recognised by many EU Member States, and to the fact that cooperatives have embedded concern for community (sustainable development) in their statutes.
Organisationen udtrykker bekymring over, at ensartet skattemæssig behandling af andelsselskaber og andre virksomheder kan føre til, at andelsselskaberne skifter til andre virksomhedsformer, hvilket vil gøre det sværere for landmændene at få adgang til markedet.
The organisation expresses worry that uniform tax treatment of cooperatives and other undertakings may result in cooperatives adopting other legal types of organisation and therefore creating a more difficult access to the market for farmers.
CCAE Confederación de Cooperativas Agrarias de España, en organisation for andelsselskaber i landbrugssektoren, støtter de argumenter, som COGECA, Coop de France og Cooperatives Europe har fremlagt.
CCAE Confederación de Cooperativas Agrarias de España, an organisation for agricultural cooperatives, supports the arguments submitted by COGECA, Coop de France and Cooperatives Europe.
Groupement National de la Coopération er en organisation for andelsbevægelsen i Frankrig.
Groupement National de la Coopération is an organisation for the cooperative movement in France.
Den gør gældende, at den fordelagtige skattemæssige behandling af andelsselskaber i Frankrig og andre europæiske lande har til formål at sikre lige konkurrencevilkår mellem andelsselskaber og andre virksomheder og ikke fordrejer konkurrencen.
It argues that the beneficial fiscal treatment of cooperatives in France and other European countries is intended to ensure fair competition between cooperatives and other undertakings and does not distort competition.
Organisationen henviser til andelsselskabers særlige karakter og understreger, at andelsselskaber for at kunne eksistere og udvikle sig har brug for bestemte retlige og skattemæssige rammer, som tager højde for de særlige forhold og de betingelser, de udøver deres virksomhed under.
The organisation refers to the distinctive characteristics of the cooperatives, and underlines that cooperatives, in order to exist and evolve, need a certain legal and fiscal framework which takes into account their specifics and the conditions under which they perform their activities.
Den støtter Norges synspunkt om, at ordningen ikke giver andelsselskaberne en fordel, og gør gældende, at den ikke vil fordreje konkurrencen, idet det ikke ville være muligt at have ensartede regler for forskellige virksomhedsformer med forskellige karakteristika.
It supports the Norwegian view that the scheme does not confer any advantage on the cooperatives and argues that the scheme will not distort competition as it would not be possible to have identical rules for different forms of undertakings with different characteristics.
På det grundlag fremhæver organisationen, at støtten ikke ville være en uforholdsmæssig foranstaltning.
On this basis, the organisation emphasises that the aid would not be disproportionate.
Samvirkeutvalget er en organisation for norske andelsselskaber.
The Norwegian Standing Committee on Co-operative Affairs (hereinafter referred to as ‘the NSCC’) is an organisation for Norwegian cooperatives.
Samvirkeutvalget indleder med at konstatere, at der er en grundlæggende forskel mellem andelsselskaber og andre virksomhedsformer, nemlig at forholdet mellem andelsselskabet og dets medlemmer er anderledes end forholdet mellem et aktieselskab og en aktionær.
The NSCC initially states that there is a fundamental difference between cooperatives and other legal forms of undertakings, namely that the relationship between the cooperative and its members is different from the one between a limited liability company and a shareholder.
Dette vil også have indflydelse på den skattemæssige behandling af andelsselskaber.
This will also affect the tax measures imposed on cooperatives.
Samvirkeutvalget gør gældende, at foranstaltningen ikke udgør statsstøtte, idet den er berettiget i kraft af det norske skattesystems karakter eller opbygning.
The NSCC first argues that the measure does not constitute State aid as it is justified by the nature or the general scheme of the tax system.
I denne henseende anfører Samvirkeutvalget, at andelsselskaber opbygger deres egenkapital ved ikke at udbetale bonus til medlemmerne.
In this regard, the NSCC argues that cooperatives build up their equity capital by not paying out bonuses to its members.
Normalt skal et sådant overskud udloddes til andelsselskabets medlemmer, da det faktisk udgør en udskudt priskorrektion, som tilhører medlemmerne og ikke andelsselskabet.
Normally, such surplus must be paid out to the members of the cooperative, as it constitutes in fact a deferred price correction which does not belong to the cooperative but to the members.
Hvis der foretages en tilbagebetaling, vil den være fradragsberettiget for andelsselskabet.
If a reimbursement takes place, it will be tax deductible for the cooperative.
Hvis overskuddet ikke tilbagebetales, vil det udgøre et indskud til egenkapitalen fra andelsselskabets medlemmer.
If the surplus is not reimbursed, it will in fact constitute an equity contribution from the members of the cooperative.
Derfor er det i overensstemmelse med systemets logik, at overskuddet bør være fritaget for skat, uanset om det tilføres til egenkapitalen eller tilbagebetales til medlemmerne.
It is then within the logic of the system that the surplus should be tax exempt irrespective of whether it is set aside as equity capital or is paid back as reimbursement to members.
Desuden gælder begrundelsen om, at dobbeltbeskatning af et beløb skal undgås.
Moreover, the underlying rationale of avoiding that an amount is taxed twice, is applicable.
Ligesom private placeringer er fritaget for skat for et aktieselskab, da de allerede er blevet beskattet hos aktionærerne, bør andelsselskabernes medlemmers indskud til egenkapitalen være fritaget for skat for andelsselskaberne, da de allerede er blevet beskattet hos medlemmerne.
Just as private placements are tax exempt in the hand of the limited liability company as they have already been taxed in the hand of the shareholder, the equity contribution by the member of the cooperative should be tax exempt in the hand of the cooperative as it has already been taxed in the hand of the member.
På dette grundlag mener Samvirkeutvalget, at man i stedet for at holde ordningen op mod indkomstbeskatningsreglerne bør anskue den i forhold til reglerne om aktionærers bidrag til egenkapitalen.
On this basis, the NSCC considers that rather than benchmarking the scheme against the rules on income tax, the legal framework should be the rules regarding shareholders contribution to equity capital.
For det andet anfører Samvirkeutvalget, at foranstaltningen ikke udgør en fordel, da den kun kompenserer for de strukturelle ulemper, som ligger i andelsselskabernes juridiske struktur.
Second, the NSCC argues that the measure does not represent an advantage as it only compensates for structural disadvantages inherent in the legal structure of cooperatives.
Samvirkeutvalget henviser til beslutningen om at indlede undersøgelsesproceduren og gør gældende, at det ikke er relevant, om de strukturelle ulemper opvejes af andre elementer i lovgivningen om andelsselskaber i Norge, men at det retlige kriterium bør være, hvorvidt den bestemte ulempe, som foranstaltningen skal opveje, opvejes af andre foranstaltninger.
The NSCC with reference to the opening decision further argues that it is not relevant whether the structural disadvantages are offset by other elements in the regime on cooperatives in Norway, but that the legal test should be whether the particular disadvantage that the measure is aimed at balancing is offset by other measures.
For det tredje anfører Samvirkeutvalget, at foranstaltningen ikke er selektiv, eftersom de forskellige skatteregler for andelsselskaber og andre virksomheder afspejler forskellene i forhold til selskabslovgivningen.
Third, the NSCC claims that the measure is not selective since the different tax treatment of cooperatives and other undertakings reflects the differences pertaining to company law.
Eftersom den pågældende skattemæssige foranstaltning kun finder anvendelse på enheder, der er organiseret som andelsselskaber, berører det derfor kun en retlig virksomhedsform, der er åben for alle.
Therefore, since the tax measure under scrutiny only applies to entities organised as cooperatives it only concerns a legal form of an undertaking which is open to anyone.
Derfor er foranstaltningen ikke selektiv.
Hence, the measure is not selective.
BESLUTNINGENS ANVENDELSESOMRÅDE
SCOPE OF THE DECISION
Som anført i punkt I-2.4 ovenfor er de andelsselskaber, der potentielt vil drage fordel af ordningen, primært aktive inden for landbrugs-, fiskeri- og skovbrugssektoren, visse forbrugerandelsselskaber og byggeforeninger.
As set out in Section I-2.4 above, the potential beneficiaries under the scheme are mainly cooperatives active within the agriculture, fisheries and forestry sectors, certain consumer cooperatives and cooperative building societies.
EØS-aftalens anvendelsesområde defineres i artikel 8.
Article 8 EEA defines the scope of the Agreement.
Det følger af artikel 8, stk. 3, at:
It follows from paragraph 3 of Article 8 that:
I henhold til ovenstående falder landbrugs- og fiskerisektoren i vid udstrækning uden for anvendelsesområdet for EØS-aftalens statsstøtteregler.
On this basis, the agriculture and fisheries sectors to a large extent fall outside the scope of the State aid rules of the EEA Agreement.
Derfor finder denne beslutning anvendelse på den foreslåede skattelettelse for andelsselskaber, men omhandler ikke andelsselskaber, der er beskæftiget i landbrugs- og fiskerisektoren, i det omfang disse andelsselskabers virksomhed falder uden for anvendelsesområdet for statsstøttereglerne i EØS-aftalen.
Hence, this Decision applies to the proposed tax concession for cooperatives, but it does not deal with cooperatives active in the agriculture and fisheries sectors to the extent that the activities of these cooperatives fall outside the scope of the State aid rules of the EEA Agreement.
EØS-aftalens artikel 61, stk. 1, har følgende ordlyd:
Article 61(1) EEA reads as follows:
Tilsynsmyndigheden minder om, at et EFTA-stats skattesystem som hovedregel ikke er dækket af EØS-aftalen.
The Authority recalls that, as a general rule, the tax system of an EFTA State itself is not covered by the EEA Agreement.
De enkelte EFTA-stater skal selv udforme og anvende et skattesystem, der er tilpasset deres egne politiske valg.
It is for each EFTA State to design and apply a tax system according to its own choices of policy.
Anvendelsen af en skattemæssig foranstaltning, såsom et fradrag i selskabsskatten for visse andelsselskaber, kan imidlertid have konsekvenser, som bringer foranstaltningen inden for anvendelsesområdet for EØS-aftalens artikel 61, stk. 1.
However, application of a tax measure, such as the deduction in the corporate tax for certain cooperatives, may have consequences that can bring the tax measure within the scope of Article 61(1) EEA.
For at udgøre statsstøtte i den i EØS-aftalens artikel 61, stk. 1, anførte forstand, skal støtten ydes af staten eller ved hjælp af statsmidler.
In order to constitute State aid within the meaning of Article 61(1) EEA, the aid must be granted by the State or through state resources.
Tilsynsmyndigheden minder om, at definitionen af støtte i henhold til fast retspraksis er mere generel end definitionen af tilskud, fordi den omfatter ikke blot positive fordele som tilskuddene selv, men også indgreb, der under forskellige former letter de byrder, som normalt belaster en virksomheds budget, og som dermed uden at være tilskud i egentlig forstand har samme karakter og virkninger [28]. Ifølge den anmeldte ordning vil de andelsselskaber, der er nævnt i skattelovens § 10-50, være berettiget til et særligt skattefradrag.
The Authority recalls that, according to settled case law, the definition of aid is more general than that of subsidy, because it includes not only positive benefits, such as subsidies themselves, but also state measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which thus, without being subsidies in the strict sense of the word, are similar in character and have the same effect [28].According to the notified scheme, the cooperatives mentioned in Section 10-50 of the Tax Act will be entitled to a special form of tax deduction.
Dermed kan disse andelsselskaber trække tilførsler til egenkapitalen fra deres indtægter.
Hence, these cooperatives may deduct allocations to equity capital from their income.
Skattefradraget betyder, at den skat, som de andelsselskaber, der er omfattet af ordningen, skal betale, reduceres.
The tax deduction implies that the tax payable by the cooperatives covered by the scheme is reduced.
Denne foranstaltning betyder tab af skatteprovenu for den norske stat. De norske myndigheder anslår, at dette beløb vil være mellem ca. 35 og 40 mio. NOK (ca. 4-5 mio. EUR) i skatteåret 2007.
The measure entails a loss of tax revenues for the Norwegian State, estimated by the Norwegian authorities to amount to between approximately NOK 35 and 40 million (approximately EUR 4-5 million) for the fiscal year 2007.
Ifølge fast retspraksis udgør en foranstaltning, hvorved de offentlige myndigheder indrømmer visse virksomheder en afgiftsfritagelse, der, selv om den ikke indebærer en overførsel af statslige midler, giver de fritagne virksomheder en gunstigere økonomisk stilling end andre skattepligtige, støtte ydet af staten eller ved hjælp af statsmidler [29].
According to settled case law, a measure by which the public authorities grant to certain undertakings a tax exemption which, although not involving a transfer of State resources, places those to whom the tax exemption applies in a more favourable financial situation than other taxpayers constitutes aid granted by the state or through state resources [29].
For det første skal støtteforanstaltningen være selektiv, idet den begunstiger »visse virksomheder eller visse produktioner«.
First, the aid measure must be selective in that it favours ‘certain undertakings or the production of certain goods’.
De andelsselskaber, der er omfattet af ordningen, er virksomheder i den i EØS-aftalens statsstøtteregler anførte forstand.
The cooperatives eligible under the scheme are undertakings within the meaning of the State aid rules of the EEA Agreement.
Ifølge fast retspraksis omfatter begrebet »virksomhed« enhver enhed, som udøver økonomisk virksomhed, uanset denne enheds retlige status og dens finansieringsmåde [30]. For at vurdere om den pågældende foranstaltning er selektiv, skal det undersøges, om den nævnte foranstaltning inden for rammerne af en given retsorden udgør en fordel for visse virksomheder i forhold til andre virksomheder, der befinder sig i en tilsvarende faktisk og retlig situation [31].
According to settled case law, the concept of ‘undertaking’ covers any entity engaged in an economic activity, regardless of its legal status and the way in which it is financed [30].In order to determine whether a measure is selective, it is appropriate to examine whether, within the context of a particular legal system, that measure constitutes an advantage for certain undertakings in comparison with others which are in a comparable legal and factual situation [31].The Authority will hereinafter examine these elements with regard to the tax deduction in favour of certain cooperatives laid down in Section 10-50 of the Tax Act.
Tilsynsmyndigheden vil herefter undersøge disse elementer med hensyn til skattefradraget til visse andelsselskaber som fastlagt i skattelovens § 10-50. Referenceramme
Reference framework
Det er en nødvendig forudsætning for, at Tilsynsmyndigheden kan betegne en skattemæssig foranstaltning som selektiv, at den som det første skridt identificerer og undersøger, hvad der er den almindelige eller »normale« ordning inden for det relevante skattesystem, som udgør den relevante referenceramme [32]. I Norge finder den generelle selskabsskat også anvendelse på andelsselskaber.
In order to classify a tax measure as selective, the Authority must begin by identifying and examining the common or ‘normal’ regime under the tax system applicable which constitutes the relevant reference framework [32].In Norway, cooperatives are subject to the generally applicable corporate tax.
Formålet med selskabsskatten er at beskatte virksomheders overskud (nettoresultat).
The objective of the corporate tax is to tax profits (net income) made by companies.
Ifølge den foreslåede § 10-50 i skatteloven er visse forbrugerandelsselskaber, andelsselskaber beskæftiget i landbrugs-, fiskeri- og skovbrugssektoren samt byggeforeninger imidlertid berettiget til et fradrag på op til 15 % af deres indtægter hidrørende fra handel med medlemmerne.
However, according to the proposed Section 10-50 of the Tax Act, certain consumer cooperatives, cooperatives active within the agriculture, fisheries and forestry sectors and cooperative building societies are entitled to a deduction of up to 15 % of their income deriving from trade with their members.
Derfor reduceres disse virksomheders beskatningsgrundlag og dermed også deres selskabsskat.
Thus, the tax base of these undertakings is reduced, and thereby also their corporate tax.
Denne skatteregel afviger fra de normale regler om den selskabsskat, de norske virksomheder skal betale.
This tax rule deviates from the normal rules on corporate tax payable by undertakings in Norway.
De norske myndigheder gør i anmeldelsen gældende, at den relevante referenceramme er den generelle ramme for kapitaltilførsel.
In the notification, the Norwegian authorities argue that the relevant reference system in the present case is the general framework for capital supply.
Det mener Tilsynsmyndigheden ikke.
The Authority is of a different opinion.
Eftersom skattefritagelsen for visse andelsselskaber udgør en undtagelse fra den almindeligt gældende selskabsskat, finder Tilsynsmyndigheden, at den relevante referenceramme, som den anmeldte foranstaltning skal holdes op imod, er selskabsskattesystemet.
As the tax exemption for certain cooperatives constitutes a derogation from the generally applicable corporate tax, the Authority finds that the relevant reference against which the notified measure has to be judged is the corporate tax system.
Derfor udgør selskabsskatten den relevante referenceramme, som undtagelsen skal sammenlignes med.
Hence, the corporate tax constitutes the relevant reference framework against which the derogation must be measured.
Faktisk og retlig situation
Factual and legal situation