natgillin/translations-raw huggingface dataset:
Eersom investeringsstøtteintensiteten strengt taget ikke opfyldte den relevante regel i miljøbestemmelserne, tog Kommissionen hensyn til, at reglerne ville være overholdt, hvis der blev ydet investeringsstøtte i form af ekstra drisstøtte.
While the investment aid intensity did not, strictly speaking, comply with the relevant rule in the environmental guidelines, the Commission took into account that, if investment aid were granted in the form of additional operating aid, this would comply with the rules.
Ud fra et økonomisk synspunkt giver foranstaltningen et minimalt incitament, uden at der dog er tale om overkompensation til udviklere af anlæg, og opsplitningen i investerings- og drisstøtte giver ikke anledning til urimelig fordrejning på elektricitetsmarkedet.
From an economic point of view, the measure provides a minimum incentive without overcompensating developers of plants and the split between investment and operating aid causes no undue distortion to the electricity market.
Endvidere vil resultaterne af programmet få vid udbredelse. Derfor kunne støtten stadig anses for at være forenelig med fællesmarkedet direkte på grundlag af artikel 87, stk. 3, litra c).
Moreover, the results of the programme will be widely disseminated. erefore, the aid could still be found compatible directly on the basis of Article 87(3)(c).
Som følge af faldende levering af det pågældende aald steg statens omkostninger voldsomt. Derfor besluttede de nederlandske myndigheder at stoppe støtteordningen og lukke anlæggene.
Due to decreasing supply of the waste concerned, the cost to the state increased dramatically. erefore, the Dutch authorities decided to terminate the aid scheme and close down the installations.
Faktisk skyldtes en betydelig del af den godkendte støtte ekstraomkostningerne ved at lukke anlæggene tidligere end oprindeligt planlagt.
In fact, a signicant part of the authorised aid was due to the extra cost of closing down the installations earlier than originally planned.
Derimod blev støtte til at kompensere for omkostningerne til anskaelse af aald, 2,4 mio. EUR, ikke anset for at være forenelig med fællesmarkedet.
In contrast, aid to compensate for the cost of acquisition of the waste, EUR 2.4 million, was not found compatible.
En sådan anskaelse ville fremme aaldsdeponering snarere end genindvinding af aald og gav AVR en unfair fordel i forhold til konkurrenterne.
Such acquisition would encourage waste
III — Statsstøttekontrol tegi om at begrænse kviksølvforureningen og med EF-rammebestemmelserne for statsstøtte til miljøbeskyttelse.
III — State aid control disposal rather than its recovery, and gave AVR an unfair advantage over its competitors. is aid has been recovered from the recipient.
Under bygning af et nyt anlæg til overadebehandling og maling havde Volvo foretaget en ekstra investering på 245 mio. SEK (26 mio. EUR) for at opnå bedre resultater for støj og emissioner af flygtige organiske forbindelser i forhold til EU-standarderne.
Upon building a new coating and painting plant, Volvo had made an additional investment of SEK 245 million (EUR 26 million) in order to improve on EU standards regarding noise and volatile organic compounds emissions. e Commission found that aid amounting to 35 % of this additional environmental investment was compatible with the common market since it represented an incentive for the company to minimise pollution and contributed to the Community objective of sustainable production.
Den 7. december afsluttede Kommissionen den formelle undersøgelsesprocedure vedrørende støtte, der var ydet i form af fuld fritagelse for punktafgier på mineralolier, der benyttes som brændstof til aluminiumproduktion, til tre virksomheder i Frankrig, Irland og Italien.
On the 7th December, the Commission concluded the formal investigation procedure concerning aid granted in the form of full exemption from excise duty on mineral oils used as fuel for alumina production to three undertakings in France, Ireland and Italy.
Ifølge reglerne om drisstøtte i EF-rammebestemmelserne for statsstøtte til miljøbeskyttelse kan der tillades en delvis fritagelse for en sådan punkt-afgi, men hvis reduktionen vedrører en EF-afgi, bør modtagerne mindst betale det harmoniserede EF-minimumsbeløb for at give dem et incitament til at forbedre miljøbeskyttelsen.
According to the rules on operating aid in the Community guidelines on aid for environmental protection, a partial exemption from such excise duty can be allowed, but where the reduction concerns a Community tax the beneciaries should pay at least the harmonised Community minimum in order to provide them with an incentive to improve envi-
Sag N 75/2005, Miljøstøtte til Volvo Trucks (EUT C 230 af 20.9.2005).Sag C78/2001, C79/2001 og C80/2001.Artikel 6 i Rådets direktiv 92/82/EØF om indbyrdes tilnærmelse af punktafgiftssatserne for mineralolier (EFT L 316 af 31.10.1992, s. 19). Støtten er blevet tilladt i flere på hinanden følgende rådsbe-slutninger.Rådets direktiv 2003/96/EF af 27. oktober 2003 om omstrukturering af EF-bestemmelserne for beskatning af energiprodukter og elektricitet (EUT L 283 af 31.10.2003, s. 51).
Case N 345/2004 Environmental aid for Solvay Rosignano (OJ C 176, 16.7.2005); Case N 346/2004 Environmental aid — Altair Chimica (OJ C 131, 28.5.2005) and Case N 356/2004 Tessenderlo Italia — Environmental aid (OJ C 223, 10.9.2005).Case N 75/2005 Environmental aid for Volvo Trucks (OJ C 230, 20.9.2005).Cases C 78/2001, C 79/2001 and C 80/2001.
-afgiftsreduktioner (Slovenien) (
CO2 tax reductions (Slovenia)(
Den 23. november indstillede Kommissionen undersøgelsesproceduren og godkendte ifølge statsstøttereglerne en slovensk ordning om indrømmelse af reduktio- ner i beskatningen af CO til operatører af kravarmeværker, ikke-energiintensive virk-
On the 23th November, the Commission closed the investigation procedure and approved under the state aid rules a Slovene scheme granting reductions in carbon dioxide taxation to operators of combined heat and power (CHP) installations, non-en-ergy-intensive companies that participate in the EU emissions trading scheme, and companies that enter into voluntary environmental agreements.
Den slovenske lovgivning om CO
e Slovene legislation on CO taxation has been brought into line with the
26 7 rammebestemmelserne for statsstøtte til miljøbeskyttelse (
267) and with the directive on the guidelines on state aid for environmental protection( taxation of energy products(268
) og med direktivet om be- skatning af energiprodukter (268). Med foranstaltningen vil støttemodtagerne lettere kunne tilpasse sig national miljøbeskatning og opnå en faldende sats for afgisredukti-on hvert år.
). e measure allows beneciaries to adapt more easily to national environmental taxation, with a decreasing rate of tax reduction each year. e scheme ends in 2009 and no reductions will apply as of 2010.
Drisstøtte til biobrændsel
Operating aid for biofuels
I 2005 godkendte Kommissionen støtteordninger, for det meste punktafgis-reduktioner, vedrørende biobrændsel, som var blevet anmeldt af Østrig (269), Tjekki-
269), the Czech Republic(
Støtte til uddannelse, beskæftigelse og små og mellemstore virksomheder
Aid for training, employment and small and medium-sized enterprises
Siden 2001 er der blev vedtaget gruppefritagelsesforordninger for små og mellemstore virksomheder, uddannelse og beskæigelse (278).
Beginning in 2001, block exemption regulations for small and medium-sized enterprises, training and employment have been adopted.(278) e regulations declare certain categories of state aid compatible with the Treaty if they full certain conditions and exempt them from the requirement of prior notication and Commission approval.
Forordningen deklarerer visse kategorier af statsstøtte forenelige med traktaten, hvis de opfylder vise betingelser, og fritager dem fra kravet om forhåndsanmeldelse og godkendelse af Kommissionen.
In 2005 alone, there were 197 measures for which information sheets(279) were submitted by Member States under the SME block exemption, 70 under the training block exemption and 26 under the employment block exemption.
Sag C 44/2004.EFT C 37 af 3.2.2001.Rådets Direktiv 2003/96/EF.Sag NN 43/04.Sag N 206/04 og N 223/05.Sag N 314/05.Sag NN 427/04.Sag N 582/04.Sag NN 599/04.Sag N 44/05.Sag N 187/04.Sag N 334/05.Statsstøtte til SMV’er — Kommissionens forordning (EF) nr. 70/2001 af 12. januar 2001 (EFT L 10 af 13.1.2001), ændret ved Kommissionens forordning (EF) nr. 364/2004 af 25. februar 2004 (EUT L 63 af 28.2.2004); Uddannelsesstøtte — Kommissionens forordning (EF) nr. 68/2001 af 12. januar 2001 (EFT L 10 af 13.1.2001), ændret ved Kommissionens forordning (EF) nr. 363/2004 af 25. februar 2004 (EUT L 63 af 28.2.2004); Beskæftigelsesstøtte — Kommissionens forordning (EF) nr. 2204/2002 af 12. december 2002 (EFT L 337 af 13.12.2002).
State aid to SMEs — Commission Regulation (EC) No 70/2001 of the 12th January 2001 (OJ L 10, 13.1.2001), amended by Commission Regulation (EC) No 364/2004 of the 25th February 2004 (OJ L 63,
Endvidere beskæigede de sig med erhvervsuddannelsesaktiviteter både inden for det italienske nationale uddannelsessystem (institutionel samfundsrettet undervisning rettet mod privatpersoner) og på det åbne marked, over for virksomheder og deres ansatte. Førstnævnte blev bl.a. på grundlag af relevant EU-retspraksis anset for ikke at indebære økonomisk aktivitet.
Report on Competition Policy 2005 education system (institutional social targeted training addressed to individuals) and on the open market, vis-à-vis undertakings and their employees. e former was considered, also on the basis of the relevant EU caselaw, not to involve any economic activity.
Desuden var der en særskilt regnskabsforpligtelse for støttemodtagerne, således at der kunne skelnes mellem omkostninger og hertil knyttet støtte eer ovennævnte aktivitetsområder.
Moreover, a separate accountancy obligation was imposed on the recipients, allowing a distinction between costs and related aid according to the above fields of activity.
Derfor konkluderede Kommissionen i sin endelige beslutning, der blev vedtaget den 28. februar, at en stor del af de pågældende aktiviteter ikke var af økonomisk art, og kompensation i forbindelse med disse aktiviteter blev således ikke anset for at være statsstøtte.
Accordingly, the Commission concluded, in its final decision adopted on 28 February, that a large part of the activities concerned were not of an economic nature and therefore compensations related to these activities were deemed not to constitute state aid.
Men oentlige midler til de pågældende økonomiske aktiviteter blev betragtet som statsstøtte. Kommissionen konkluderede, at en del af støtten var forenelig med fællesmarkedet eer gruppefritagelsesforordningerne om støtte til uddannelse og til be-skæigelse, men mente, at den resterende del var uforenelig og krævede, at den blev tilbagebetalt af støttemodtagerne.
However, public funding related to the economic activities carried on was regarded as state aid. e Commission concluded that a part of the aid was compatible under the block exemption regulations on aid to training and to employment but considered the remainder to be incompatible and ordered its recovery from the recipients.
Den 22. juni anmeldte de belgiske myndigheder et forslag om erhvervsuddannelsesstøtte til Ford-Werke GmbH — som er en del af Ford Motor Company — i Genk, Belgien.
On the 22th June, the Belgian authorities notied a proposal for training aid to Ford-Werke GmbH — part of the Ford Motor Company — in Genk, Belgium.
Beretning om Konkurrencepolitikken 2005 lede støtteberettigede omkostninger ved uddannelsesprojektet (herunder specik og almen uddannelse) er på 33,84 mio. EUR. Kommissionen indledte en formel undersøgelsesprocedure, eersom der var alvorlig tvivl om, hvorvidt den påtænkte støtte opfyldte betingelserne i forordningen om støtte til uddannelse.
It concerns ad hoc aid from the Flemish Community amounting to EUR 12.28 million, for eligible costs covering a period of three years (2004 to 2006). e total eligible costs of the training project (including specic and general training) are EUR 33.84 million. e Commission opened a formal investigation procedure in view of the serious doubts that the envisaged aid fulls the conditions of the training aid regulation.
Der var både tvivl om, hvorvidt visse omkostninger var støtteberettigede (især hvad angår støttens tilskyndelsesvirkning), og om den foreslåede klassikation af udgier (»almen uddannelse« over for »specik uddannelse«).
Such doubts refer both to the eligibility of certain costs (in particular as regards the incentive eect of the aid) and to the proposed classication of expenses (‘general training’ versus ‘specic training’).
Virksomheder i støtteberettigede områder kan opnå højere fradrag.
Enterprises operating in assisted areas can benet from higher deductions.
Ved beregning af nettojobskabelsen tages der ved foranstaltningen kun hensyn til tidsubegrænsede kontrakter for på den måde at sikre, at den dermed oprettede nye beskæftigelse bliver stabil og opretholdes i en rimelig lang periode.
When calculating the net job creation, the measure takes into account only open-ended contracts, ensuring in this manner that the new employment thus created will be stable and maintained for a reasonably long period.
Der er indbragt en IRAP-sag for Domstolen, som er blevet bedt om at træe en foreløbig afgørelse om, hvorvidt en skat som IRAP er forenelig med EU-forbuddet mod andre nationale omsætningsafgier end moms.
A case on IRAP is pending before the Court of Justice, which has been asked to give a preliminary ruling on whether a tax such as IRAP is compatible with the EU prohibition of national turnover taxes other than VAT.
Fiskal støtte
However, this does not prevent
Sag N 198/2005, Lov nr. 80/2005, artikel 11-ter.Sag E 7/2002, Gibraltar- Skattefritagne selskaber, Kommissionens beslutning af 19.1.2005.
Case N 331/2005 Ford Genk.Case N 198/2005 Law No 80/2005, Article 11-ter.
III — Statsstøttekontrol skaber.
III — State aid control the Commission from reaching a decision on this measure, to the extent that Italy is entitled to apply IRAP.
Da disse foranstaltninger blev formelt accepteret af UK den 18. februar, blev de juridisk bindende.
Once these appropriate measures were formally accepted by the UK on the 18th February, they became legally binding.
Under denne ordning betalte et »skattefritaget selskab« ikke indkomstskat af sin fortjeneste, men var kun pålagt en fast årlig skat på mellem 225 GBP og 300 GBP (ca. 350-500 EUR). Ingen gibraltarer eller personer, der var bosiddende i Gibraltar, kunne have kapitalinteresser i et skattefritaget selskab, og selskabet måtte ikke handle eller drive virksomhed i Gibraltar.
Under this scheme an ‘exempt company’ did not pay any income tax on its prots, but was subject only to a fixed annual tax of between GBP 225 and GBP 300 (approximately EUR 350 to EUR 500).
Desuden var den begrænset til selskaber, der udelukkende havde aktiviteter uden for landet (oshoreaktiviteter), hvilket var med til at fordreje handelen og konkurrencen mellem medlemsstaterne.
In addition, it was limited to companies with activities exclusively abroad (oshore activities), thus distorting trade and competition between Member States.
Desuden vil fordelene for nye selskaber ophøre i december 2007 i stedet for december 2010, der gælder for eksisterende støttemodtagere. Den femårige overgangsperiode for eksisterende modtagere af eksisterende skal støtte afspejler Kommissionens praksis i lignende sager (284).
Moreover, new entrants’ benets will end in December 2007, instead of December 2010 for existing beneciaries. e five-year transition period for existing beneciaries of existing fiscal aid reects the Commission’s decisional practice in similar cases(284).
Reservefond fritaget for skat — Grækenland (285
Case E 7/2002 Gibraltar exempt companies, Commission decision of 19.1.2005.
Kommissionens beslutning af 17. februar 2003 om Kongeriget Belgiens støtteordning til fordel for koordinationscentre, som er hjemmehørende i Belgien, 2003/755/EC (EUT L 282 af 30.10.2003); Kommissionens beslutning af 17. februar 2003 om Kongeriget Nederlandenes støtte til fordel for internationale finansieringsaktiviteter, 2003/515/EC (EUT L 180, 18.7.2003).Sag C 37/2005 (ex NN 11/2004), Skattefritaget reservefond for visse selskaber.
Commission decision of the 17th February 2003 on the aid scheme implemented by Belgium for coordination centres established in Belgium, 2003/755/EC (OJ L 282, 30.10.2003); Commission de- cision of the 17th
Der er tale om en ulovlig foranstaltning, idet den aldrig er blevet anmeldt til Kommissionen.
On the 20th October, the Commission opened a formal investigation procedure and in the same decision adopted for the first time a suspension injunction on a tax-exempt reserve fund scheme in Greece.
Foranstaltningen var umiddelbart gældende, eersom den var en del af det græske skattesystem.
558. is measure constitutes state aid as it partially relieves companies in the spec-ied sectors that are involved in active cross-border trade from corporate taxation.
Tusinder af selskaber havde således mulighed for at kræve skattebegunstigelsen direkte hos skattemyndighederne.
Moreover, the Commission concluded on a preliminary basis that the scheme does not full the compatibility conditions set out in the appropriate state aid rules.
Kommissionen ønskede straks at standse foranstaltningens anvendelse og forhindre tiltagende konkurrencefordrejninger og krævede derfor, at Grækenland øjeblikkeligt skulle standse udbetalingen af statsstøtte, indtil der var truet en endelig beslutning.
Being part of the Greek tax system it was directly applicable; therefore, thousands of companies could claim the benet directly from the tax authorities. In order to stop its application immediately and to prevent an increase in the distortion of competition, the Commission ordered Greece to suspend immediately the granting of state aid until a final decision was taken.
Skattefordele for investeringsvirksomheder, der er specialiseret i investering i små virksomheder (Italien) (286
Tax breaks for investment vehicles specialised in small capitalisation companies
Kommissionen konkluderede også, at støtten ikke var forenelig med fællesmarkedet, fordi den ikke blev ydet med henblik på virkeliggørelse af udviklingsmål eller jobskabelse. Støtten var blevet iværksat, uden at Kommissionen havde godkendt den på forhånd, og Kommissionen krævede tilbagebetaling af de skattelettelser, som de nan-sielle mellemmænd havde opnået.
Although formally available to all specialised vehicles, the scheme was found to be an indirect subsidy favouring (i) nancial intermediaries setting up investment vehicles dedicated to investing in the stocks of listed small caps, and in particular the
Sag C 19/2004, Skattelettelser for investeringsvirksomheder, som investerer i små virksomheder, Kommissionens beslutning af 6.9.2005.Sag C 8/2004, Skattepræmie i forbindelse med nyligt børsnoterede selskaber, Kommissionens beslutning af 16.3.2005.
Case C 37/2005 (ex-NN 11/2004) A tax-exempt reserve fund for certain companies.Case C 19/2004 Tax breaks for investment vehicles specialised in small capitalisation companies, Commission decision of 6.9.2005.
III — Statsstøttekontrol indførte denne særlige skatteordning i budgetloven for 2004 med henblik på at tilskynde selskaber til at blive børsnoteret. Ordningen omfattede fradrag i den skattepligtige indkomst af et beløb svarende til udgierne til børsnotering (ud over det ordinære skattefradrag) og en treårig reduktion af selskabsskattesatsen på 13 % for sådanne selskaber.
III — State aid control management companies, and (ii) the small caps themselves, which would have access to capital on more favourable conditions than companies in general. e Commission also concluded that the aid was incompatible with the common market on the grounds that it was not aimed at achieving either development objectives or job creation. e aid was enacted without prior Commission approval and the Commission ordered the recovery of the tax breaks received by the nancial intermediaries. e decision is interesting in that it makes clear that (i) a tax break favouring certain nancial products may constitute indirect aid for the undertakings promoting and receiving the investments, and (ii) nancial intermediaries have to reimburse a tax break found to constitute aid.
Kommissionen besluttede, at selv om incitamenterne formelt er gældende for alle foretagender, der er noteret på en fondsbørs i EU, må de anses for at være statsstøtte, da de kun blev tildelt virksomheder, som kunne opnå notering inden for den snævre tidsfrist, der er fastsat i den italienske lovgivning.
On the 16th March, the Commission decided that an Italian scheme reducing the nominal and eective tax rates of companies listing on a regulated EU stock exchange in 2004 constituted aid incompatible with the common market.
Kommissionen fastslog, at incitamenterne førte til delvis fritagelse af de indtægter, som modtagerne havde hai en treårsperiode eer optagelsen til notering; dvs. et skatteincitament, som ikke stod i forhold til målet om at tilskynde til nye noteringer.
Italy enacted this special tax scheme in its 2004 budget law with a view to encouraging companies to obtain listings. e scheme provided for the exclusion from taxable income of listing expenses (in addition to the ordinary tax deduction) and a three-year reduction in the corporate tax rate of 13 % for such companies.
At en betydelig skattenedsættelse kun var gældende for selskaber, der blev noteret i 2004, havde den virkning, at det begunstigede nogle af virksomhederne i Italien med den højeste vækst og negativt kunne påvirke handelen og konkurrencen inden for Fællesskabet. Kommissionen fastslog endelig, at støtten ikke var forenelig med det indre marked, da den ikke blev udbetalt i forhold til investeringer, der var støtteberettigede i henhold til statsstøttereglerne.
563. e decision is interesting in that it claries the concept of selectivity of business tax measures. e Commission decided that, although formally available to all undertakings listing on an EU stock exchange, the incentives had to be viewed as state aid because they were granted only to companies that could list within the narrow timeframe permitted by the Italian legislation. e Commission found that the incentives resulted in partial exemption of the revenues earned by beneciaries in the three-year period following listing — a tax incentive disproportionate to the aim of encouraging new listings. e fact that a signicant tax reduction was available only to companies listing in 2004 had the eect of favouring some of the most high-growth undertakings in Italy and could adversely aect intra-Community trade and competition. e Commission nally considered that, since the aid was not paid in relation to investments eligible to receive assistance under the state aid rules, it was incompatible with the single market.
Skattefritagne 1929-holdingselskaber (Luxembourg) (288
Exempt 1929 holding companies (Luxembourg)(288
Den 20. oktober foreslog Kommissionen foranstaltninger vedrørende Luxembourgs lovgivning om »Skattefritagne 1929-holdingselskaber«. Ifølge lovgivningen er holdingselskaber, der er registreret i Luxembourg under de særlige former for skattefritagne holdingselskaber, fritaget for at betale Luxembourgs erhvervsskat på udbytter, rentebetalinger, royalties og andre indtægter, hvis de kun udøver visse aktiviteter, herunder finansiering, licensudstedelse og forvaltnings- og koordinationstjenester inden for den multinationale gruppe, de tilhører.
On the 20th October the Commission proposed appropriate measures regarding Luxembourg’s legislation on ‘exempt 1929 holdings’. is legislation provides that holding companies registered in Luxembourg under the special forms for exempt holdings are free from Luxembourg’s business taxes on dividends, interest, royalties and
Sag E 53/2001, Skattefritagne 1929-holdingselskaber, Kommissionens beslutning af 20.10.2005.
Case C 8/2004 Tax premium in favour of newly listed companies, Commission decision of 16.3.2005.Case E 53/2001 Exempt 1929 holding companies, Commission decision of 20.10.2005.