natgillin/translations-raw huggingface dataset:
362.Disse sager er beslægtede med overførslenaf Wohnungsbauförderanstalt til WestLB, hvor Kommissionen i 1999 besluttede at kræve støttepå ca. 800 mio. EUR tilbagebetalt.
362.The cases are similar to that involvingthe transfer of Wohnungsbauförderanstalt to WestLB, in which the Commission decided in1999 that aid amounting at the time to some EUR 800 million had to be recovered.
Kommissionen havde meddelt, at den ville undersøge andretilfælde af overførsler til Landesbanker i lyset af WestLB-beslutningen, som stadig behandles af Retten i Første Instans.
The Commission had announced that it would be lookinginto other cases of transfers to Land banks in thelight of the WestLB decision still pending beforethe Court of First Instance.
De indledende beslutninger foregriber ikke resultaterne af undersøgelserne.
The decisions to openthe formal investigation procedure do not prejudge the results of the investigations.
Naturligvis vil Rettens afgørelse i WestLB-sagen blive inddraget i de enkelte undersøgelser.
Naturally,the Court’s findings in the WestLB case will betaken into account in each of the investigations.
366.Kommissionen fastslog den 22. august2002, at visse skatteforanstaltninger for bankfonde i Italien, som blev indført i 1998 og 1999,ikke er underlagt EU’s statsstøtteregler (2).
366.The Commission ruled on 22 August thatcertain Italian tax measures introduced in 1998and 1999 in favour of banking foundations werenot subject to the EU State aid rules (1).
Det ertilfældet, fordi Kommissionen finder, at forvaltning af egne aktiver og anvendelse af overskuddettil tilskud til almennyttige selskaber ikke er enøkonomisk aktivitet. Derfor betragtes bankfondeikke som økonomiske virksomheder i henhold tilde relevante EU-regler.
This isbecause the Commission considers that the activity of managing own assets and using the proceeds to award grants to non-profit-makingentities is not an economic activity.
Sag C 54/00.
Case C 54/2000.
c305347daBat Page 78 Mercredi, 24. septembre 2003 11:34 11 finaderi på det tidligere kemiske anlæg i Leuna.De fleste af støtteforanstaltningerne indgik i regionalprogrammer, som Kommissionen havdegodkendt.
c305349enBAT Page 78 Lundi, 30. juin 2003 3:04 15 sale by foundations of the holdings they have inbanks or on the acquisition of instrumental goods.
367.De skatteforanstaltninger, som Kommissionens beslutning omhandlede, blev indført ved lovnr.
1994 were based on Elf’s cost estimate.
Kommissionens beslutninger fra 1993 og1994 var baseret på ELF’s omkostningsoverslag.Efter en foreløbig undersøgelse af påstandeneindledte Kommissionen i juli 1997 en formel undersøgelse, da den var i tvivl om, hvorvidt densoprindelige beslutninger var efterkommet, oghvorvidt de omkostningsoverslag, den havde baseret sine beslutninger på, var troværdige.
After apreliminary examination of the allegations, the Commission started a formal investigation in July 1997 as it had doubts as to the implementation of its original decisions and as to the costsestimate on which its decisions were based.
Enoverdrivelse af de støtteberettigede investeringsomkostninger kunne have medført et støttebeløb,der var højere end det beløb, der faktisk var nødvendigt for at gennemføre projektet, og ført til enstøtteintensitet, som var højere end loftet for denpågældende region.
Aninflated presentation of the investment costs eligible for aid could have resulted in an aid amounthigher than the amount strictly needed for carrying out the project and could have led to an aidintensity higher than the maximum allowed forthe region.
368.Kommissionen er af den opfattelse, at nårtildeling af midler ikke udgør en økonomisk aktivitet, kan fonde, som ikke udfører andre opgaver,ikke få nogen konkurrencefordel af de lovgivningsmæssige foranstaltninger på noget specifiktmarked.
368.The Commission took the view that sincethe donation of funds does not represent an economic activity, foundations that do not performother tasks cannot derive from the legislativemeasures any competitive advantage in any specific ‘market’.
Derfor udgør foranstaltningerne ikkestatsstøtte.
Accordingly, the measures do notconstitute State aid.
Kommissionen kunne først træffedenne beslutning, efter at den italienske regeringhavde foretaget en skarpere adskillelse af bankerog fonde i artikel 11 i lov nr. 448 af 28. december2001.
The Commission was able toreach this decision only after the Italian Government strengthened the separation between banksand foundations in Article 11 of Law No 448 of28 December 2001.
Den nye lovgivning forhindrer, at mere endén fond kan udøve fælles kontrol over banker, ogindebærer strengere regler for uforenelighed mellem administrationsfunktioner. Dermed er fondene udelukket fra at lave bankforretninger (gennem kontrollerede banker).
The new legislation preventsjoint control of banking institutions by more thanone foundation and introduces stricter rules onincompatibility between managing positions.This rules out the exercise of banking activity bythe foundations (through controlled banks).
369.I beslutningen hedder det imidlertid, at hvisfondene medvirker i en økonomisk aktivitet, hvorder foregår samhandel mellem medlemsstater, kanen hvilken som helst skattelettelse, der kan give sådanne aktiviteter fordele, udgøre statsstøtte, og aktiviteten skal derfor anmeldes til Kommissionen.
369.The decision, however, indicates that in theevent foundations were to carry on economicactivities and in so far as these activities affectedtrade between Member States, any tax advantagecould represent State aid and would have to benotified to the Commission.
De støtteberettigedeomkostninger til det samlede investeringsprojektblev bekræftet til 2 403,1 mio. EUR.
The Commission also verified that payments for theconstruction of the refinery had been made andproperly accounted for.
Kommissionen sikrede sig også, at betalingerne for opførelsen af raffinaderiet var foretaget behørigt.Bruttostøtteækvivalenten for de støtteberettigedeomkostninger er desuden på 26,9 %, hvilket ligger noget under støtteloftet for Sachsen-Anhaltpå 35 %.
Moreover, the gross aidintensity for the eligible investment costsconcerned amounted to 26.9 %, which was wellwithin the aid ceiling allowed for Saxony-Anhalt of 35 %.
Derfor var støtten lovlig, og undersøgelsesproceduren kunne afsluttes.
Consequently, the aid was legaland the investigation procedure could be closed.The aid that had been paid out up to October2002 amounted to EUR 585.7 million.
Der var frem tiloktober 2002 udbetalt 585,7 mio. EUR i støtte.Det endelige støttebeløb bliver på 647 mio. EURog omfatter et restbeløb på 61,4 mio. EUR, der erindbetalt på en spærret konto.
The finalamount of aid will total EUR 647 million andincludes a remaining sum of EUR 61.4 millionblocked on an escrow account.
Kommissionenmodsætter sig ikke længere, at dette beløb udbetales.
The Commissionwithdrew its opposition to the payment of thissum.
370.Efter en anden undersøgelse bekræftede Kommissionen den 30. oktober 2002 sin oprindelige godkendelse af støtte på 647 mio. EUR tilopførelse af Leuna 2000-raffinaderiet i Sachsen-Anhalt, Tyskland (1).
370.After a second investigation, the Commission confirmed on 30 October its originalapproval of EUR 647 million in aid for the construction of the Leuna 2000 refinery in Saxony-Anhalt, Germany (1).
Kommissionen analyserede igen projektomkostningerne og konkluderede, at påstande om, at investeringsomkostningerne var overdrevet for at opnå større tilskud,var ubegrundede.
The Commission re-exam-ined the costs of the project and concluded thatallegations it had received that the investmentcosts had been inflated to receive more subsidieswere unfounded.
371.Støttemodtageren er Mitteldeutsche Erdöl Raffinerie GmbH (MIDER), der ejer Leuna-raffi-naderiet i Leuna/Spergau i Sachsen-Anhalt ogselv er et datterselskab af TotalFina Elf SA.
371.The recipient of the aid is Mitteldeutsche Erdöl Raffinerie GmbH (MIDER), owner of the Leuna refinery in Leuna/Spergau, Saxony-Anhaltand itself a subsidiary of TotalFina Elf SA.
I1993 og 1994 godkendte Kommissionen en støttepakke fra det tidligere østtyske privatiseringsorgan, Treuhandanstalt, til opførelse af et nyt raf-
In1993 and 1994, the Commission authorised apackage of aid to be paid by Treuhandanstalt,the former East German privatisation agency,towards the construction of a new refinery on theold Leuna chemical site.
374.Kommissionen har modtaget en række klager over finansieringen af opførelsen i Mainz-Lerchenfeld (Tyskland) af en mediepark, hvis attraktioner bliver leveret af den offentlige tyske tvstation ZDF (2).
374.The Commission received a number ofcomplaints concerning the financing of the construction in Mainz-Lerchenfeld, Germany, of aleisure park (2) at which the attractions were to beprovided by the German public television channel ZDF.
For at afgøre, om finansieringener af en sådan karakter, at man kan betegne densom statsstøtte i henhold til traktaten, har Kommissionen undersøgt, om der skulle være tale omen økonomisk fordel for det selskab, der driverparken, ved at benytte tjenester leveret af ZDF.
To determine whether the financing atissue was to be classed as State aid within themeaning of the Treaty, the Commission examinedwhether the park operator would derive anyadvantage from the use of programme contentprovided by ZDF.
Sag C 47/97.
Case C 47/1997.
Sag NN 2/2002 af 4.6.2002.
Case NN 2/2002, decision of 4.6.2002.
Forvalteren af parken købte senderettigheder tilprogrammer af ZDF’s kommercielle datterselskab til markedspris og havde således ingen fordel i forhold til sine konkurrenter. Den pågældende finansiering udgør derfor ikke statsstøtte.
380.However, since apportionment of the levybetween the fuel/non-fuel use of a product wasaccording to the experts not a viable alternative tothe exemption of dual-use products, the Commission found the measure justified by the logic andnature of the climate change levy.
Kommissionen finder, at ordningen bør følge udviklingen i EU-reglerne, især dens meddelelse omanvendelsen af statsstøttereglerne på foranstaltninger vedrørende direkte beskatning af virksomhederne (1).
It takes the view that thosearrangements should be adjusted in line withchanges in the EU rules, and in particular in thelight of its notice on the application of the Stateaid rules to measures relating to direct businesstaxation (1).
381.Kommissionen indledte en procedure i2002 over for offentlige tilskud, som temaparken Terra Mítica i Alicante-provinsen ifølge en klageskulle have modtaget (4).
381.The Commission terminated the investigation opened in 2001 into the public support whicha complainant alleged had been received by the Terra Mitica theme park in Alicante (4).
Kommissionens positive beslutning er delvis baseret på karakteren affinansieringen af den nødvendige infrastrukturfor parkens drift.
The Commission’s clearance is based partly on theclassification of the financing for the infrastructure necessary for the park’s operation.
376.Ordningens selektivitet er uomtvistelig,hvilket fremgår af, at udvælgelsen foretages administrativt.
376.The selectivity of the scheme is beyond dispute given the eligibility criteria for administrative authorisation.
Kommissionens tvivl vedrører imidlertid fritagelsen for ejendomsskat og for en fastafgift pr. andel, samt at koordinationscentreneikke medregner finansieringsudgifter i deres beskatningsgrundlag.
The doubts raised by the Commission relate, on the other hand, to theexemption from property tax and registrationduty on contributions made to coordination centres and capital increases and the exclusion offinancial costs from the basis for calculating thetaxable income of coordination centres.
Kommissionen finder, at»cost plus«-beskatningsmetoden i princippet eracceptabel, men på betingelse af at den ikke giverde virksomheder, der får denne mulighed, en økonomisk fordel.
The Commission takes the view that the cost-plus taxation method applicable in this case is in principle acceptable provided that it does not conferan economic advantage on the companies authorised to use it.
382.Terra Mítica har dækket omkostningernetil tilslutningen til den generelle infrastruktur.Denne infrastruktur står til rådighed for samfundet, og de offentlige myndigheders finansieringheraf udgør dermed ikke statsstøtte.
382.Terra Mitica covered the costs of connection to the general infrastructure, which is available to the community as a whole, and the factthat it was financed by the authorities does notmean that aid was involved.
Motivernefor offentlig finansiering interesserer ikke Kommissionen i forbindelse med undersøgelsen afstøtten. Den vurderer blot, om der er tale om enspecifik foranstaltning.
When assessing aid,the Commission takes no account of the reasonsfor public funding; the specificity of the plannedmeasure is sufficient.
I denne sag var det ikketilfældet.
In this case, the specificitytest was not met.
378.I sin endelige beslutning om vilkårene forfritagelse for den britiske klimaændringsafgift (3)
378.In its final decision on exemption from the UK climate change levy (3) the Commission classed as a general measure rather than as Stateaid the dual-use exemption (for energy productsused as fuel and as raw materials) introduced bythe UK Government programme for reducing emissions.
383.Kommissionen besluttede at indlede procedure over for skattereglerne for amerikanskesalgsselskaber (FSC) i Belgien (5).
383.The Commission decided to open formalproceedings in respect of the tax treatment of USforeign sales corporations (FSCs) established in Belgium (5).
Ordningen er fastslog Kommissionen, at den fritagelse forbrændstof, der også anvendes som råstof, sommyndighederne indførte for at mindske udlednin- gen af CO2, er en generel foranstaltning snarereend statsstøtte.
The scheme was based on a ruling,i.e. prior approval given by the tax administrationof the favourable treatment to be granted to certain commercial transactions between affiliatedcompanies, which are excluded from the tax baseof FSCs.
379.Kommissionen minder for det første omprincippet om, at afgift på forbrug af energiprodukter ikke i sig selv udgør statsstøtte.
379.The Commission first stressed the longstanding principle that a tax on the consumptionof energy products does not in itself constitute State aid.
Den påpeger, at situationen er en anden for fritagelserneunder en ordning, når formålet er at favorisere bestemte virksomheder eller bestemte produktio- baseret på en forudgående aftale med skattevæsenet om særbehandling for visse kommercielletransaktioner med tilknyttede selskaber, idet deikke indgår i FSC’s beskatningsgrundlag.
But that principle did not apply wherethe exemptions established by a scheme had theeffect of favouring certain undertakings or theproduction of certain goods, except in so far asthe exemptions were justified by the nature orgeneral logic of the scheme.
Kommissionens beslutning anfægter ikke medlemsstaternes mulighed for at fastsætte virksomhedersbeskatningsgrundlag til et fast beløb.
In the case in point,the Commission found that the dual-use exemption could benefit only businesses using certainenergy production processes that were exhaustively listed in the UK regulations.
Derimodforpligtes skattemyndighederne til i forbindelsemed denne form for transaktioner at søge at nåfrem til en beskatning, der svarer til den, manville have fået, hvis der havde været tale om
384.The grounds given by the Commission foradopting a negative final decision in this casewere broadly based on the advantage derived by German coordination centres from a similarscheme (6).
Sag N 42/2001 (ex NN 14/2001) af 22.6.2002.Sag C 30/02 (ex NN 36/2002).
Case N 42/2001 (ex NN 14/2001), decision of 22.6.2002.Case C 30/2002 (ex NN 36/2002).Case C 47/2001 (ex NN 42/2000).
EFT C 384 af 10.12.1998, s. 3-9.Sag E 1/00.Sag C 18/2001 (ex N 123/2000) af 3.4.2002.
OJ C 384, 10.12.1998.Case E 1/2000.Case C 18/2001 (ex N 123/2000), decision of 3.4.2002.
c305347daBat Page 80 Mercredi, 24. septembre 2003 11:34 11 afgift, som distributørerne indkrævede, uden at etcentralt organ medvirkede og fordelte afgiften.
c305349enBAT Page 80 Lundi, 30. juin 2003 3:04 15 tax administration would be entitled to demand ahigher rate.
transaktioner mellem to uafhængige aktører efterden normale metode.
This led the Commission to find thatthe scheme in question reduced the amount ofcorporation tax payable by coordination centresand conferred an advantage on them.
390.En sag i Belgien foranledigede Kommissionen til i lyset af metoden til analyse af statsstøttei forbindelse med bunde omkostninger, som Kommissionen vedtog den 26. juli 2001 (4), atpræcisere, hvilke kriterier den vil anvende for atafgøre, hvornår undtagelsen i medfør af traktatens artikel 87, stk. 3, litra c), kan anvendes påbundne omkostninger, der indeholder støtte.Kommissionen opdelte foranstaltningen i tre dele.
385.The formal investigation also havingrevealed that, in view of the de facto exclusion of German companies from the arrangement, itsselective nature could not be disputed, the Commission found the aid scheme in question incompatible with the Treaty.
385.Ved indledningen af proceduren kunne Kommissionen endvidere fastslå, at ordningenvar af selektiv karakter, idet tyske virksomheder ipraksis var udelukket fra den.
391.The first concerns the dismantling of experimental nuclear sites for which the electricity generators have, with the Federal Government, beenjointly responsible since 1990, six years beforethe adoption of the directive.
Derfor fastslog Kommissionen, at støtteordningen var uforeneligmed traktaten.
Having noted thatits decision was without prejudice to the provisions of the Euratom Treaty, the Commissionfound that the compensation granted to Electrabel and SPE fulfilled the criteria set out inpoints 4.1 to 4.3 of the methodology.
391.Den første vedrører afvikling af eksperimentelle atomkraftværker, som elproducenterneog den belgiske stat har drevet i fællesskab siden1990, altså seks år inden direktivets ikrafttræden.Kommissionen understregede, at dens beslutningikke berørte Euratom-traktatens bestemmelser, ogfastslog, at kompensationen til Electrabel og SPEopfyldte kriterierne i metodens punkt 4.1-4.3.
386.A specific issue raised in connection withliberalisation of the single market in electricityunder Directive 96/92/EC (1) prompted the Com- mission to identify a set of costs specific to thesector that were not written off before liberalisation.
386.Et specifikt spørgsmål i forbindelse med liberaliseringen af det indre marked for elektriciteti henhold til direktiv 96/92 (2) har medført, at
387.The authorities are likely to introducearrangements aimed at restoring in each territorya level playing field between established operators and new entrants in the sector.
392.Vedrørende den del, der omhandler pensiontil ansatte i elsektoren, gav Kommissionen imidlertid udtryk for betænkeligheder, især fordi derikke var tale om specifikke forpligtelser på dettepunkt mellem Electrabel og SPE og deres ansatte.Alle virksomheder, der er omfattet af den kollektive aftale i el- og gassektoren, herunder altsåogså nye aktører, er underlagt de samme forpligtelser.
392.As regards the part of the scheme concerning pensions for employees in the electricityindustry, on the other hand, the Commissionraised doubts inter alia on the grounds of thenon-specific nature of the commitments given inthis area by Electrabel and SPE to their employees: all companies covered by the collectiveagreement for the electricity and gas industry,including new entrants, were subject to the sameobligations.
Andre forhold styrkede Kommissionenstvivl, idet foranstaltningen ikke syntes at væretidsbegrænset eller at graduere erstatningen eftermarkedsprisen på el og de forventede produktivitetsforbedringer i de pågældende virksomheder,jf. metodens punkt 3.12, 4.1 og 4.5.
Other aspects reinforced the Commission’s doubts: the arrangement did not appearto be limited in time, neither was the compensation to be modulated according to trends in market prices for electricity and the foreseeableproductivity gains of the undertakings concerned, as indicated in points 3.12, 4.1 and 4.5 ofthe methodology.
387.De offentlige myndigheder indfører i reglenbestemmelser for at genskabe ligheden mellemgamle og nye aktører i sektoren i deres område.Kommissionen må derefter analysere bestemmelserne for at afgøre, hvornår den statsstøtte, deindeholder, eventuelt kan tillades for at udlignede omkostninger, virksomhederne må bære.
388.In a UK case (2), the stranded costs imputable to the private company Northern Ireland Electricity derived from obligations which it hadentered into under existing longterm supply contracts at prices that were actually or potentiallyhigher than those prevailing on the market. Tocompensate for the resulting extra costs borne bythe undertaking, the government introduced acharge payable by electricity end-users, whichwas collected by the distributors without theinvolvement of an agency centralising and redistributing the levy.
388.I en sag i Det Forenede Kongerige (3) stammede den private virksomhed Northern Ireland Electricity’s bundne omkostninger fra forpligtelser i henhold til langfristede forsyningskontraktertil priser, der muligvis lå over markedsprisen.
393.The third part of the scheme concerned thepromotion of renewable energy sources andrational energy use, which was financed by setting a price for electricity end-users higher thanthe market price.
Forat kompensere virksomheden for meromkostningerne pålagde myndighederne slutbrugerne en el-
Since the details were similar tothose of the UK case referred to above, the Commission followed the same line of reasoning andfound, in accordance with the Preussen Elektracase-law, that this part of the scheme did notinvolve any aid.
393.Foranstaltningens tredje del vedrørerfremme af vedvarende energi og rationel energiudnyttelse, som finansieres ved at lade slutbrugerne af elektricitet betale en pris, som liggerover markedsprisen.
389.The Commission found, in accordance withthe principles established in Preussen Elektra,that the resources involved were of private originand therefore that the scheme did not involve State aid.
Da omstændighederne svarede til omstændighederne i ovennævnte sag iDet Forenede Kongerige, anvendte Kommissionen samme analyse og fandt under henvisning tilretspraksis i Preussen Elektra-sagen, at denne delikke indeholdt noget støtteelement.
394.In a case similar to the one reported in point375 above, the Commission closed by means of anegative final decision the investigation it openedon 11 July 2001 into a Spanish scheme granting
Sag C 47/2001 (ex NN 42/2000).EFT L 27 af 30.1.1997, s. 20.Sag N 661/1999.
OJ L 27, 30.1.1997.Case N 661/1999.
Kommissionens brev SG (2001) D/290869 af 6.8.2001.
Commission letter SG (2001) D/290869, 6.8.2001.
III — STATSSTØTTE
III — STATE AID favourable treatment to coordination centres,although without requiring the reimbursement ofaid already paid.
394.I en sag, der svarede til den, der er omtalt inr. 375 ovenfor, afsluttede Kommissionen denprocedure, den indledte den 11. juli 2001, med ennegativ beslutning over for en spansk ordning,der favoriserede koordinationscentre, dog uden atkræve den allerede udbetalte støtte tilbagebetalt.
395.On the question of recovery, it acknowledged that, given the similarities between thelegislation applicable to coordination centres inVizcaya and that applicable to Belgian coordination centres, the Spanish authorities could legitimately regard the Basque scheme as not involving any aid.
der ikke blev givet yderligere støtte til koncernenunder gennemførelsen af omstruktureringsplanen.
implementation of its restructuring plan.
I 2001 modtog Kommissionen imidlertid enrække klager over, at virksomheden i hvert faldsiden januar 1997 havde fået særbehandling i forbindelse med sin gæld til socialmyndighederneog skattevæsenet.
However, in 2001 the Commission received severalcomplaints indicating that the company had benefited, at least since January 1997, from favourable treatment with regard to its debts towardssocial security and the tax authorities.