natgillin/translations-raw huggingface dataset:
483.Endelig indtog Kommissionen fortsat en restriktiv stilling til, hvorvidt differentierede fiskaleforanstaltninger kan berettiges i det pågældende skattesystems karakter eller forvaltning.
It stipulates that the rules laid down by it for infringementsof domestic competition rules also apply, together with the necessary amendments, to proceedings institutedby the European Community against infringements of Articles 81 and 82 of the Treaty.
Den har især
COMPETITION REPORT 2003
Metoden bruger vareleverandørens (eller tjenesteyderens) afholdte omkostninger i forbindelse med en transaktion mellemindbyrdes tilknyttede virksomheder.
1.Royal Decree-Law 2/2003 of 25 April 2003 on economic reform measures (subsequently enacted as Act 36/2003 of 11 November 2003 on economic reform measures, Spanish Official Gazette No 271,12.11.2003)
Kostpris plus avance lægges til omkostningerne for at nå til et rimeligt overskud ibetragtning af den funktion, der udøves, de anvendte aktiver, risikoeksponeringen og markedsvilkårene.
This Act amends Article 16(3) of Act 16/1989 of 17 July 1989 on the protection of competition (the Competition Protection Act) by requiring that reports on mergers drawn up by the Competition Tribunalare to be made public as soon as they are received by the Minister for Economic Affairs for transmissionto the Government.
Kommissionenskulle i 2003 tage stilling til lovligheden af en række ordninger baseret på cost plus-metoden i følgende sager: ordningenfor de belgiske koordinationscentre, beslutning af 17.2.2003 (EUT L 282 af 30.10.2003); ordningen for luxembourgskefinansieringsselskaber, beslutning af 16.10.2002 (EUT L 153 af 20.6.2003, s. 40); ordningen for koordinationscentrene i Vizcaya, Spanien, beslutning af 22.8.2002 (EUT L 31 af 6.2.2003, s. 26); ordningen for hovedkontorer og logistikcentre i Frankrig (endnu ikke offentliggjort); og ordningen for amerikanske salgsselskaber i Belgien, beslutning af 25.6.2003(endnu ikke offentliggjort).Formålet med fritagelsesmetoden er at undgå dobbeltbeskatning.
Earlier disclosure of such reports (which were previously kept confidential until afterthe Council of Ministers had taken a decision on the transaction) further strengthens the role of the Competition Tribunal and will help boost the transparency and legal certainty of the merger controlsystem.
Metoden består i total fritagelse for nationale skatter,uafhængigt af det skattebeløb, der er pålignet i udlandet.
3.Act 62/2003 of 30 December 2003 on tax, administrative and social measures — Articles 95, 96 and19th final provision (Spanish Official Gazette No 313, 31.12.2003)
Kommissionen tog stilling til lovligheden af denne metodesanvendelse i sin beslutning af 17.2.2003 vedrørende den irske ordning for beskatning af udenlandsk indkomst (EUT L204 af 13.8.2003, s. 51).
3.1.Amendments deriving from the new framework established by Council Regulation (EC)No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles81 and 82 of the Treaty
Jf. ovennævnte sag om de belgiske koordinationscentre og sagen om støtte til internationale finansieringsaktiviteter i Nederlandene, beslutning af 17.2.2003 (EUT L 180 af 18.7.2003, s. 52), punkt 91 ff.Beslutning om den nederlandske ordning for finansieringsaktiviteter af 17.2.2003 (EUT L 180 af 18.7.2003, s. 52) samtbeslutning af 11.10.2002 om støtteordningen for finanscentralerne i Frankrig (endnu ikke offentliggjort).Beslutning af 11.12.2002 (EUT L 150 af 18.6.2003, s. 52).
Repeal of Article 10(5) of the Competition Protection Act, which granted firms immunity from fines forinfringing Article 1 of the Act where they had submitted an A/B notification form to the Commissionpursuant to Regulation No 17/1962. This follows abolition of notification using form A/B by Regulation(EC) No 1/2003, which replaces Regulation No 17/1962.
XXXIII BERETNING OM KONKURRENCEPOLITIKKEN 2003 — SEK(2004) 658 ENDELIG119 efterprøvet, om kriterierne for virksomhedernes berettigelse til støtte under en ordning stemte overens
The references to Articles 81 and 82 of the EC Treaty are alsoupdated (the Act still referred to those provisions under the old numbering system, as Articles 85 and 86).
2 34 med de begrundelser, der fremføres af medlemsstaterne (
Act 62/2003 amends Article 1(5)(d) of Act 1/2002, following the adoption of Regulation (EC) No 1/2003and the resulting amendment of Article 25(c) of the Competition Protection Act reported above, in orderto allow Article 81 of the EC Treaty to be applied in its entirety by the Spanish authorities.
484.Kommissionen måtte endvidere i løbet af 2003 i flere beslutninger om cost plus-metodenanvende princippet om berettiget forventning. Med henvisning til Domstolens og Førsteinstansrettensretspraksis anvender Kommissionen princippet til punkt og prikke.
COMPETITION REPORT 2003
Kommissionen har imidlertid i dissesager måttet erkende den berettigede forventning pga. deres sammenlignelighed med en tilsvarendebelgisk ordning, der tidligere er erklæret for at falde uden for anvendelsesområdet for EF-traktatensartikel 87, stk. 1.
Among other things the committee recommended that firms should no longer be able toapply to the Competition Authority for negative clearance, that notification with a view to individualexemption should be replaced by a directly applicable exception system, and that the Swedish blockexemptions should be done away with.
485.Belgiske koordinationscentre: Kommissionen måtte i 2003 træffe to beslutninger om de belgiskeordninger for koordinationscentre for store multinationale selskaber (kriterier for støtteberettigelse iforhold til antal lande, egenkapitalstørrelse og omsætning).
COMPETITION REPORT 2003
Et koordinationscenter kan defineres som enøkonomisk enhed, som inden for rammerne af en koncern og på de forskellige koncernselskabers vegnecentraliserer og koordinerer visse generalstabsfunktioner som finansiering, cash flow-styring, bogholderi,men også personaleledelse, edb-politik eller skatterådgivning. Centraliseringen medfører stordriftsbesparelser.
In a report delivered in April (SOU 2003:48), a committee set up to consider the question of transparencyproposed new legislation to transpose into Swedish law the European Commission directive on thetransparency of financial relations between Member States and public undertakings, known as thetransparency directive.
486.Den første beslutning af 17. februar 2003 (235) (berigtiget den 23. april) var en endelig negativbeslutning og vedrørte den ordning, der var gældende siden 1982.
The Enterprise Act 2002, which was outlined in last year’s report, came into force in stages in April and June 2003.
Det drejer sig om en delvispositiv beslutning med indledning af proceduren over for tre aspekter af den nye ordning, som blevanmeldt i maj 2002.
The application of Articles 81(1) and 82 EC in 2003 has been reported by the competition authorities ofthe following Member States:
Den første skatteordning for koordinationscentre har sin oprindelse i kongeliganordning nr. 187 af 30. december 1982.
Non-binding recommendations of associations
Et koordinationscenter kommer i betragtning til ordningenefter forudgående individuel anerkendelse ved kongelig anordning. Anerkendelsen er gyldig for ti årog kan fornys.
In accordance with the relevant decisions of the European Commission, the Federal Competition Authority (BWB) examined 73 non-binding recommendations issued by various associations ofundertakings in the Austrian Chamber of Commerce (WKÖ) and addressed to their members.
487.Der dispenseres fra den almindelige skatteordning ved at fastsætte de godkendte koordinationscentres skattepligtige indkomst efter en fast takst som en procentdel af udgifterne og driftsomkostningerne (cost plus-metoden).
In more than 25 negotiating rounds with representatives of the WKÖ it was possible to ensure that mostassociations of undertakings were adapting their non-binding recommendations to the provisions of Austrian and European law.
Beregningen er baseret på alle centrets udgifter, bortset frapersonaleudgifter, finansielle omkostninger og selskabsskat, hvilket er blevet kritiseret af Kommissionen.Avancen skal i princippet beregnes i hvert enkelt tilfælde under hensyntagen til centrets faktiskeaktiviteter, men fastsættes generelt til 8 %, hvilket også blev kritiseret.
Where associations of undertakings did not follow the advice of the Federal Competition Authority, due application was made to the Cartel Court.
I henhold til en række estimaterfører systemet til et faktisk skattetryk på 1 % i sammenligning med den da gældende selskabsskat på39 % i Belgien.
The Federal Competition Authority’s application with regard to the Federal Guild of Photographers’ non-binding recommendationon photographic fees was in the meantime rejected by the Cartel Court.
Endelig nyder de godkendte centre en specifik fritagelse for løsøreskat (»withholdingtax«) og kapitalafgifter (»capital duty«), hvilket anses for uforenelig støtte.
The Authority appealed againstthis decision to the Supreme Court of Appeal, whose decision is still pending.
488.Næsten 250 allerede godkendte centre på tidspunktet for Kommissionens endelige beslutning vilfortsat drage fordel af ordningen — for nogles vedkommende indtil udgangen af 2010.
In addition, the Federal Competition Authority took a detailed critical look at the non-bindingrecommendation of master builders.
Den nye ordninger en ændring af den foregående med nye principper for anvendelsen af cost plus-metoden, som i Kommissionens øjne ikke mere i sig selv indebærer støtteelementer.
Also to be examined in this context are prices charged by architects.Since the latter are numbered among the liberal professions, however, the relevant provisions of the Cartel Law do not apply.
Fritagelsen for løsøreskat og kapitalafgifter, som allerede var kritiseret, opretholdes imidlertid i den nye ordning, hvorfor Kommissionen ikkehar andet valg end på ny at indlede den formelle undersøgelsesprocedure.
The recently published study ‘Economic impact of regulation in the field ofliberal professions in different Member States’, which was commissioned from IHS by the Directorate-General for Competition (the Competition DG), showed that Austria has the most intensiveregulation in this field.
Jf. ovennævnte sag om internationale finansieringsaktiviteter i Nederlandene.EUT L 282 af 30.10.2003, sag C 15/2002.
This applied in particular to the areas of multibranding, locational rules and theuse of spare parts from other suppliers.
489.Analysen af ordningerne gav anledning til en række principielle og proceduremæssigespørgsmål, som Kommissionen har bestræbt sig på at behandle i forbindelse med to beslutninger vedtageti 2003 (236).
The companies’ share of the total production in the asphaltmarket was over 90 % in that year. The Competition Authority estimates that the cartel covered the wholecountry and continued for at least eight years.
Herunder kan nævnes den behandling, der bør tildeles en støtteordning, der allerede er godkendt, fordi den ikke blev betegnet som støtte, anerkendelse af en vis legitim berettiget forventningfor støttemodtagernes vedkommende som følge af denne godkendelse, brug af forhåndsafgørelser,hvormed en skattemyndighed ensidigt forpligter sig til en specifik påligning af fremtidige investeringereller transaktioner, som den skattepligtige har opgivet, eller brug af alternative metoder og faste satser ifastsættelsen af skattepligtig indkomst.
At the beginning of 2004 the Competition Authority will make a recommendation to the Market Tribunal,which will decide whether the companies are guilty of prohibited cartel-forming, whether they are to befined, and if so how much.
490.Sagen førte til, at Kongeriget Belgien og sammenslutningen FORUM187, der repræsenterer degodkendte centre, anlagde et annullationssøgsmål over for den endelige negative beslutning af17. februar 2003.
COMPETITION REPORT 2003
Domstolen udsatte den 26. juni 2003 den del af Kommissionens beslutning, dernedlagde forbud mod videreførelse af ordningen for de centre, hvis anerkendelse stod for at udløbe, ogdet, indtil der var truffet afgørelse om sagens genstand (237).
283 infringement of Article 81 on a reference from the Minister for Economic Affairs and imposed penalties,while the remaining three concluded that there was no case to answer.
Sideløbende hermed har Belgien inden forrammerne af forhandlingerne om skattepakken (dvs. direktivet om beskatning af opsparing, direktivetom renter og royalties og adfærdskodeksen for erhvervsbeskatning) anmodet Rådet om at bringetraktatens artikel 88, stk. 2, tredje afsnit, i anvendelse for at godkende den tidligere ordning frem til2005.
Acting on a complaint from a competitor, the Competition Council ordered the company TDF to amendits offers of technical radio broadcasting services so as to permit without delay a complete opening-up ofthe market to competition. When the matter was brought before the Council by the company Towercast,TDF, as the dominant operator, still had an exclusive right, albeit limited to broadcasting programmes bypublic broadcasters.
Rådets beslutning, som imødekommer anmodningen, blev vedtaget den 16. juli 2003 (238) ogimødegår den endelige beslutning, som Kommissionen vedtog i februar.
Directive 2002/77/EC, which was being transposed at the time, had opened up thewhole of the market to competition as from 25 July 2003.
Kommissionen bestriderlovligheden af denne fremgangsmåde, hvorfor den efterfølgende indbragte et annullationssøgsmål for Domstolen, nu over for Rådet.
Seized of another complaint in the sector of special free-call and shared-cost telephone services, the Competition Council ordered interim measures against the incumbent operator after seeking the opinionof ART, the industry regulator.
491.Internationale finansieringsaktiviteter (NL): Kommissionen afsluttede den 17. februar med ennegativ beslutning proceduren indledt den 11. juli 2001 over for den nederlandske skatteordning forinternationale finansieringsaktiviteter (239).
By a decision delivered on 31 March 2003, the Competition Council imposed heavy fines totalling EUR27 million on the leading oil companies for exchanging information on motorway fuel prices ininfringement of Article 81(1) of the Treaty.
492.Skatteordningen tillader skattefritagelse i form af en risikoreserve til beskyttelse mod risici iforbindelse med internationale finansieringsaktiviteter.
The Paris Court of Appeal nevertheless annulled the Competition Council’s decision, dismissing thearguments on which it was based.
Ordningen var ikke begrænset til visseerhvervsgrene eller visse regioner i Nederlandene.
The Court found that the investigation covered an insufficientlyrepresentative number of service stations to prove the existence of a systematic alignment of prices.
Kommissionen fandt imidlertid, at det drejede sig omen selektiv foranstaltning, da kun virksomheder aktive i mindst fire lande eller to verdensdele varstøtteberettiget under ordningen. Kommissionen kunne ikke acceptere det argument, at minimumskravetom fire lande eller to verdensdele kun tjener det formål at give objektive kriterier for vurderingen af, omde grundlæggende krav er opfyldt.
Itchallenged the claim that a causal link had been established between the exchange of information and thetendency to align prices, as that tendency could just as well have been the result of independent parallelbehaviour, favoured, admittedly, by the characteristics of the market.
For om end det er logisk i et skattesystem at opstille bestemte grænsereller tærskler med henblik på at sikre systemets funktion, må disse tærskler dog ikke føre til, at der stillesurimelige krav, som ikke står i et rimeligt forhold til hensigterne.
In its first decision delivered in 2003, the Competition Council imposed fines totalling EUR 4.3 millionon several subsidiaries of the Air Liquide group for engaging in anticompetitive practices in the sector ofmedical gases, such as oxygen and nitrogen, for hospitals.
Koncerner, der er aktive i kun tre landeeller i kun en verdensdel, er objektivt set ikke mindre udsatte for risiciene ved internationale finansieringsaktiviteter.
Public hospitals as well as most privateestablishments organise calls for tenders in order to choose their suppliers. Up until 1998, two companiesof the Air Liquide group were active in France in the medical gases sector, and together they held more
493.Kommissionen afviste også argumentet om, at kampen mod udhulning af skattegrundlaget ellerden utilstrækkelige konkurrenceevne, som koncernselskabernes finansieringsaktiviteter i Nederlandeneled under før 1997, kan berettige til, at et begrænset antal selskaber forbeholdes ensærlig gunstigskattebehandling.
APPLICATION OF THE COMPETITION RULES IN THE EUROPEAN UNION than 70 % of the medical gases market. Analysis of the case revealed pricefixing and market- andcustomer-sharing practices between the two companies, which put themselves forwards as twoindependent companies by submitting fictitiously competing tenders.
Sådanne målsætninger er først og fremmest økonomisk-politiske og ikke en iboendemålsætning i det nederlandske skattesystem. Da fordelene ved ordningen ikke var forbundet medinvesteringer, jobskabelse eller specifikke projekter, synes de udelukkende at udgøre en lempelse af defaste udgifter og kunne derfor betragtes som driftsstøtte, der kun kan godkendes under meget strenge
Such practices are particularlyserious in view of the fact that the cost of medical gases is borne in full by social security bodies, whichguarantees the supplier total viability of demand.
EUT L 282 af 30.10.2003, sag C 15/2002.Kendelse afsagt af Domstolens formand den 26.6.2003 i forenede sager C-182/03R og C-217/03R.EUT L 184 af 23.7.2003, s. 17-18 (2003/531/EF).EUT L 180 af 18.7.2003, s. 52.
A supplier of practice administration software provides territorial protection, trade mark protection andselective distribution arrangements in its distribution contracts for the benefit of dealers.
XXXIII BERETNING OM KONKURRENCEPOLITIKKEN 2003 — SEK(2004) 658 ENDELIG121 betingelser, som ikke var opfyldt i nærværende sag.
As regards the application of the Community competition rules by the Authority in 2003, proceedingsinstituted under Article 82 of the Treaty (Enel Trade — Clienti Idonei) were terminated.
Kommissionen konkluderede således, at ordningenvar uforenelig, men afholdt sig fra at påbyde allerede udbetalt støtte tilbagesøgt, da den vurderede, atordningens støttemodtagere kunne gøre en berettiget forventning gældende, hvorfor den undtagelsesvistgodkendte en overgangsperiode til gradvis udfasning af ordningen.
The Authority first concluded that, at the time it was concluding supply contracts for 2002, i.e. at the endof 2001, Enel Energia held a dominant position on the market for the sale of electricity to eligiblecustomers owing to the size, in both absolute and relative terms, of its market share, its membership of avertically integrated group (with a particularly significant position in energy generation), its strongimplantation on domestic territory and a well-established brand, as well as the competitive advantagederiving from full supply contracts with eligible customers.
Ordningen udviste ligheder med denbelgiske ordning vedrørende den skattemæssige behandling af koordinationscentre, som Kommissionen i1984 havde erklæret en generel foranstaltning, og Kommissionen havde i et svar på en skriftligforespørgsel fra et medlem af Europa-Parlamentet ladet forstå, at fiskale særordninger for multinationaleselskaber ikke henhører under statsstøttekontrollen.
With regard to the provisions of the standard contract, the Authority concluded that the exclusivityclause, the ban on extra supplies from other operators and on submitting bids for energy, the system ofprice increases in the event of recourse to other forms of supply and the granting of an end-of-year bonusare all elements of a commercial policy conducted by the dominant operator with a view to securing foritself a significant number of eligible customers under contract and to impede or prevent any competitorof Enel Energia from supplying electricity to cover even part of the requirements of the eligiblecustomers of Enel Energia.
494.Irsk ordning for udenlandsk indkomst: Kommissionen vedtog den 17. februar en endelig negativbeslutning, men uden »request of repayment«, over for en irsk skatteordning for udenlandsk indkomst, enulovlig og uforenelig støtteordning (240).
In view of the extent of trade in the electricity sector between Italy and the other European countries,especially in the light of the increased competitiveness of foreign electricity compared with domesticelectricity, the Authority considered that Enel Energia’s behaviour was designed to prejudice intraCommunity trade and that it therefore infringed Article 82 of the EC Treaty.
Kommissionen vurderede, at selv om det står medlemsstaterne frit selv at vælge den overordnede metode (fritagelse eller fradrag) for at undgå dobbeltbeskatning afoverskud, som datterselskaber udlodder til moderselskaber, kan enhver specifik afvigelse fra detoverordnede valg udgøre uforenelig statsstøtte.
The commercial policy of Enel Energia was in fact designed to create a barrier against both domestic and foreign producers andwholesalers on the liberalised market by impeding access to the market for electricity sales to eligiblecustomers in Italy or restricting its growth.
For at undgå dobbeltbeskatning havde Irland valgt enmetode bestående i skattefradrag. Den irske skat på indkomst eller fortjeneste nedsættes med denudenlandske skat på samme.
In view of the gravity of the abusive behaviour, the Authorityimposed a fine on Enel SpA of EUR 2 500 000.
Under ordningen for udenlandsk indkomst tildeles fradraget i form af enfritagelse for selskabsskat for indkomst eller fortjeneste indtjent i udlandet.
Another case of alleged abuse of a dominant position, this time in the field of oil product storage, ispending before the CPCR.
495.Foranstaltningerne tager udgangspunkt i afsnit 222 og 847 af loven Taxes Consolidation Act1997.
Lastly, the CPCR was seized of a complaint concerning an alleged denial of access to a professionalbody.
I henhold til artikel 222 fritages udbytte, som en virksomhed etableret i Irland modtager fra sineudenlandske datterselskaber, fra irsk selskabsskat, når dette udbytte anvendes i en investeringsplan, derskal øge eller opretholde beskæftigelse i Irland.
Decision in Case No 2269 of 14 January 2003: The NMa imposed fines totalling EUR 13.781 million oneight wholesale traders in shrimps, united in Vereniging ter Bevordering van de Garnalenhandel(Vebega), and four Dutch, three German and one Danish producer organisation in the shrimp fisheryindustry [Association for the Promotion of the Shrimp Trade], for infringements of the European and Dutch prohibition on cartels.
Et »udenlandsk datterselskab« er en virksomhedetableret i et land, som Irland har en dobbeltbeskatningsaftale med, og hvis aktiekapital det irske selskab,der anmoder om fritagelsen, ejer mindst 51 % af.
The NMa has established that the producer organisations and the wholesaletraders entered into agreements with each other to limit the size of the catch of North-Sea shrimps andwith regard to minimum prices. These agreements were also implemented.
Investeringsplanen skal på forhånd indgives til de irskemyndigheder, som fastsætter beløbet for fritaget udbytte.
Consequently the normaloperation of the market was deliberately distorted, as a result of which the price of North-Sea shrimpswas kept artificially high.
Der er ikke noget krav om antal oprettede ellerbevarede arbejdspladser.
These agreements related to the period from the end of 1997 until, in any event,mid-December 2000.
I henhold til artikel 847 kan indkomst og fortjeneste også fritages, hvis planentager sigte på at skabe et »betydeligt« antal nye arbejdspladser i Irland.
In addition, Dutch wholesale traders and producer organisations of shrimp enteredinto agreements in the second half of 1999 which seriously obstructed the entry of a new wholesaler.
Fritagelsen gælder kun, nåraktiviteterne udføres i det land, der er anført i det fritagelsescertifikat, myndighederne har udstedt.
Thisis the first time that NMa has imposed a fine for an infringement of European competition rules.