natgillin/translations-raw huggingface dataset:
Den 14. oktober havde seks medlemsstater (Grækenland, Spanien, Irland,Italien, Luxembourg og Portugal) ud af de 14, der allerede havde afsluttet gennemførelsen, besluttet ikkeat liberalisere det pågældende marked.
As the purpose of energysaving measures is the sustainable use of energy sources and the reduction of greenhouse gases, themeasure can be considered to contribute to energy saving in line with point 42(b) of the guidelines (212).
Pressemeddelelse IP/03/1129 af 29.7.2003.Pressemeddelelse IP/03/547 af 16.4.2003.Pressemeddelelse IP/03/566 af 24.4.2003.Sag COMP/M.2947, pressemeddelelse IP/03/825 af 11.6.2003.Europa-Parlamentets og Rådets direktiv 2002/39/EF af 10.6.2002 om ændring af direktiv 97/67/EF, for så vidt angåryderligere åbning af Fællesskabets marked for posttjenester (EFT L 176 af 5.7.2002, s. 21).
C 12/2003 (ex-N 778/2002).For the same reasoning see the Commission decision in the case on State aid N 74/B/2002, Finland, OJ C 59 of 14.3.2003, p. 23,and in particular point 3.2.2 of the decision.N 385/2002.
Et resumé af situationen i medlemsstaterne kan findes i efterfølgende tabel.
215 authorities was compatible with the Community rules on State aid for research and development (
Status over gennemførelsen af direktiv 2002/39/EF (pr. 14.10.2003) (
At the time, the Commission had doubts about the incentive effect of the aid and the eligibility of certaincertification activities and maintenance studies.
Gennemførelsesbestemmelse
Taking into account the
Afsluttet
Page 115
Bekendtgørelse nr. 1149 af 13. december 2002 om ændring af bekendtgørelse om koncession for Post Danmark Bekendtgørelse nr. 1148 af 13. december 2002 om ændring af bekendtgørelse om Post Danmarks befordringspligt og eneret mv.
Infact, the success rate of 10 % appears to be in line with the sector’s average and proves that the resultsobtained in this phase of drug development are still a long way from both the production of a particulardrug and its marketing.
Tredje ændring af postloven af 16. august 2002
The project was notified in April 2002 and therefore still assessed, as regards the regional aid, under the framework for State aid in the motor vehicle industry.
Artikel 106 i lov nr. 53/2002 om ændring af lov nr. 24/1998 af 13. juli om befordringspligt og liberalisering af posttjenester
XXXIIIRD REPORT ON COMPETITION POLICY 2003 — SEC(2004) 658 FINAL technological risk-taking as BMW would have to carry out the investment even in the absence of Stateaid.
Afsluttet
The Commission
S.I. nr. 616, De Europæiske Fællesskaber (posttjenester) 2002
), and concluded that the aid was in line with the substantive requirements of these rules.
Afsluttet
United Kingdom.
Lov af 20. december 2002 om ændring af lov af 15. december 2000 om posttjenester og finansielle posttjenester
), which provide that investment aid to large enterprises should be limited to the most needy regions.
Ændring af bekendtgørelse om generelle postbestemmelser i forbindelse med gennemførelsen af direktiv 2002/39/EF om ændring af direktiv 97/67/EF om yderligere åbning af Fællesskabets marked for posttjenester, 20. november 2002
475.A number of Member States have urged the Commission within the framework of theconsultations on the implementing regulation (see 2.2.4. above) to provide for a number of specificconditions for overseas territories.
Bekendtgørelse nr. 115/2003 af 12. juni
N 322/2003.Commission Regulation (EC) No 68/2001, OJ L 10 of 13.1.2001, pp. 20–29.N 527/2002.C 7/2003 (ex-N 107/2001).OJ C 74 of 10.3.1998, pp. 9–31 (98/C74/06).Regulation (EC) No 70/2001, OJ L 10 of 13.1.2001.
Gennemførelsen allerede opnået i den eksisterende lovgivning
477.On 16 December the Commission approved the extension of the urban tax-free zones scheme in France to include 41 new depressed urban areas, adding to the 44 such areas already existing in France (226).
Bestemmelserne om posttjenester (EF-direktiv) 2002
The Commission had approved on 23 April 1996 (
Denne tabel må ikke tages som udtryk for, at Kommissionen anerkender, at alle direktivets krav er opfyldt fuldt ud.Bekræftelse gennem primær lovgivning foreligger endnu ikke.
French Law No 96-987 of 14 November 1996 on the implementation of the Urban Renewal Pact, and on
105.Den 25. juli udløb fristen for gennemførelse af det nye regelsæt om elektronisk kommunikation inational lov.
479.In the course of the year, the Commission refined its position with regard to the concept of Stateaid in the tax aid field.
Rådet og Europa-Parlamentet vedtog den 7. marts 2002 fire direktiver (78), mens
In particular, it examined the concept of advantage in the context of the application
Disse direktiver erstattede det hidtidige retsgrundlag for indgreb i denne sektor.
XXXIIIRD REPORT ON COMPETITION POLICY 2003 — SEC(2004) 658 FINAL
106.Den 6. oktober indledte Kommissionen procedure mod de medlemsstater, der ikke havde meddelt Kommissionen, hvilke gennemførelsesforanstaltninger de havde truffet, eller fremlagt oplysninger, derviste, at de havde opfyldt deres forpligtelser. Der var tale om Belgien, Tyskland, Grækenland, Spanien,Frankrig, Luxembourg, Nederlandene og Portugal for alle fem direktivers vedkommende og Sverige kunmed hensyn til direktiv 2002/77/EF.
480.The Commission indicated, moreover, that, where tax aid granted to a member of an internationalgroup also directly benefits other members of the same group located abroad, those members must alsobe regarded as recipients of the aid.
Den 17. december sendte Kommissionen en begrundet udtalelse tilalle disse medlemsstater med undtagelse af Spanien, som i mellemtiden havde gennemført direktiverne.Sagen mod Sverige blev afsluttet i december.
481.As regards material selectivity, the Commission made clear that certain measures open tovirtually all sectors of the economy may nevertheless be regarded as selective where they exclude de factocertain firms.
Den 19. november vedtog Kommissionen sin 9. rapport omgennemførelsen af EU’s lovpakke for elektronisk kommunikation (80).
This may be the case in particular with measures applicable only to multinationals (232) or to
I rapporten fremhæves det, atantallet af faste bredbåndsforbindelser er næsten fordoblet i det sidste år, men at konkurrencesituationenskal forbedres yderligere, hvis bredbåndssektoren for alvor skal stimulere EU’s økonomi.
482.As regards regional selectivity, the Commission stated that a tax measure taken in the context ofthe regional autonomy of a regional or local authority may be regarded as selective where the authority inquestion introduces an exemption from a tax forming part of the national tax system (233).
I rapportenforudses det, at antallet af mobilabonnenter i 2003 vil vokse hurtigere end i 2002, selv om penetrationsgraden allerede ligger tæt på 90 % i en række EU-lande.
483.Lastly, the Commission continued to adopt a restrictive approach towards justifications ofdifferential tax measures based on the nature or general scheme of the tax system concerned.
Rapporten påpeger også, at hidtil har kunotte medlemsstater afsluttet deres gennemførelse af den nye EU-lovgivning i national lov.
It tookparticular care to verify whether the eligibility criteria for firms to benefit from a measure were consistentwith the justifications put forward by the Member States (234).
107.På baggrund heraf har man i den 9. rapport bevidst koncentreret sig om hovedpunkter, som skalbehandles i gennemførelsesprocessen, frem for at foretage en vurdering af situationen i de enkeltemedlemsstater.
484.The Commission also had occasion in the course of 2003 to apply, in a number of decisionsconcerning the application of the cost-plus method, the principle of legitimate expectation.
Blandt disse hovedpunkter kan nævnes, at de nationale tilsynsmyndigheders opgaver skaloverdrages til kompetente nationale organer, og at der foretages en klar opdeling af disse opgaver, når defordeles mellem de forskellige organer.
In line withthe case-law of the Court of Justice and the Court of First Instance, the Commission applies this principlestrictly.
Rapporten understreger også, at der er behov for at sikre viderebeføjelser og skønsmuligheder, samt at de nationale tilsynsmyndigheder får rådighed over alle midlerfastlagt i den nye lovpakke.
It did, however, recognise it in these cases in view of their similarity with a similar Belgianscheme, which was previously found to be outside the scope of Article 87(1) of the Treaty.
108.I rapporten bemærkes det, at antallet af operatører, der konkurrerer på hinandens nationalemarkeder, har ligget mere eller mindre stabilt, selv om en række operatører har forskanset sig på dereshjemmemarkeder.
485.Belgian coordination centres: in the course of the year, the Commission took two decisionsconcerning Belgian schemes targeted at the coordination centres of large multinational corporations(eligibility criteria in terms of number of countries, amount of equity capital and turnover).
Konkurrencepresset synes at have bevæget sig fra udlands- og langdistancemarkederne til lokalopkaldssegmentet, hvor de etablerede selskabers faste markedsandele fortsat falder,mens forbrugerne stadig nyder godt af prisfald på fast taletelefoni.
Acoordination centre may be defined as an economic entity which, within a group of companies,centralises and coordinates, for the benefit of the companies belonging to the group, certain auxiliaryactivities such as financing, cash-flow management and accounting, together with personnelmanagement, IT policy and the provision of tax advice.
Den nedadgående pristrend er fortsat,men var i 2003 væsentligt lavere end i de foregående år og mindre end halvdelen af tallet for 2002 (81).
Such centralisation results in principle ineconomies of scale.
Den nyelovpakke er baseret på tre principper.
23 April), was a negative final decision and concerned the scheme in force since 1982.
For det første skal et forudgående indgrebs grad og intensitet stå iforhold til det foreliggende problem.
Since the aidinvolved was existing aid previously approved by the Commission, its recovery was not requested and atransitional period was granted to centres covered by the scheme on the date of the decision.
Når der er effektiv konkurrence på markederne, skal deneksisterende regulering ophæves.
The seconddecision adopted by the Commission on 23 April (235) concerns the new scheme drawn up by Belgium toreplace the 1982 scheme.
For det andet skal markederne analyseres på grundlag af de principper,der anvendes i konkurrenceretten og i praksis.
It is a partly positive decision involving an initiation of proceedings in relationto three aspects of the new scheme, which was notified in May 2002.
Det vedrører markedsdefinitioner, vurdering afmarkedsstyre og udpegelse af afhjælpende foranstaltninger. I henhold til den nye lovpakke skal en
The first coordination centresscheme dates back to Royal Decree No 187 of 30 December 1982.
EFT L 108 af 24.4.2002.EFT L 249 af 17.9.2002.KOM(2003) 715 endelig.Pressemeddelelse IP/03/1572 af 19.11.2003.
52.See the abovementioned case involving international financing activities in the Netherlands.OJ L 282 of 30.10.2003, C 15/2002.
XXXIII BERETNING OM KONKURRENCEPOLITIKKEN 2003 — SEK(2004) 658 ENDELIG operatør således kun reguleres, hvis vedkommende har en dominerende stilling som defineret i artikel 82.For det tredje skal alle elektroniske kommunikationstjenester og -net behandles på samme måde(teknologisk neutralitet), hvilket f.eks. indebærer, at der nu gælder de samme regler for kabel-tv-net somfor telenet.
XXXIIIRD REPORT ON COMPETITION POLICY 2003 — SEC(2004) 658 FINAL119 granted through prior individual approval of centres by royal decree. Approval is valid for 10 years andcan be renewed for 10 more years.
110.I rammedirektivet kræves det, at de nationale tilsynsmyndigheder skal foretage markedsanalyserfor at fastslå, hvordan konkurrencesituationen er på de pågældende kommunikationsmarkeder, og udpegeeventuelle udbydere med stærk markedsposition på disse markeder.
The cost base comprises all of the centre’s costs excluding staff costs,financial charges and corporation tax, a point that was criticised by the Commission. The profit marginmust in principle be calculated case by case, taking into account the work actually carried out by thecentre, but was generally set at 8 %, a point also criticised.
Når en operatør siges at have stærkmarkedsposition, skal tilsynsmyndighederne udpege de specifikke forpligtelser, vedkommende skalpålægges.
According to some estimates, this systemwould result in an actual tax rate of 1 %, compared with the corporation tax rate of 39 % then in force in Belgium.
Forpligtelserne kan variere afhængigt af karakteren af og kilden til det konkurrencemæssigeproblem, hvilket giver en betydelig fleksibilitet ved udformningen af modforholdsregler i de enkeltesituationer.
Lastly, approved centres also benefit from a specific exemption from withholding tax andcapital duty, a feature judged to constitute incompatible aid.
Beslutningen om at medtage disse markeder blev taget på grundlag af deres strukturellekarakteristika og de oplysninger om situationen på disse markeder i samtlige medlemsstater, som Kommissionen havde adgang til på daværende tidspunkt.
The new scheme is an amendmentof the previous one, and incorporates the rudiments of a new way of applying cost-plus which, in the eyesof the Commission, no longer involves, in itself, any aid element.
Der er indført en høringsordning (artikel 7procedure) for at skabe et tættere samarbejde mellem Kommissionen og de nationale tilsynsmyndighederog dermed sikre konsekvent anvendelse af den nye lovpakke.
The new scheme neverthelessmaintains the previously contested exemptions from withholding tax and capital duty, with respect towhich the Commission has had no choice but to open formal proceedings once more.
I henhold til rammedirektivets artikel 7 skal de nationale tilsynsmyndigheder under visseomstændigheder anmelde udkast til reguleringsbeslutninger til Kommissionen.
490.As regards the litigation generated by this matter, the negative final decision of 17 February gaverise to applications for annulment from Belgium and Forum 187, the professional federation ofcoordination centres.
Inden for en månedkan Kommissionen fremsætte bemærkninger til udkastene til beslutning, som de nationale tilsynsmyndigheder skal tage hensyn til.
On 26 June, the Court of Justice suspended that part of the Commission’s decisionwhich prohibited the renewal of the scheme with respect to centres approaching expiry, pending ajudgment on the substance (237).
Hvis et udkast vil få virkninger for samhandelen mellem medlemsstaterne og er baseret på en markedsdefinition, der adskiller sig fra definitionen i Kommissionenshenstilling, eller konkluderer/afviser, at en virksomhed har en stærk markedsposition, kan Kommissionen inden for yderligere to måneder kræve, at de nationale tilsynsmyndigheder trækkerden påtænkte foranstaltning tilbage (Kommissionens »vetoret«).
At the same time, as part of the negotiations surrounding the adoption ofthe taxation package (consisting of the directive on the taxation of savings income, the directive oninterest and royalty payments, and the code of conduct for business taxation), Belgium requested the Council to make use of the third subparagraph of Article 88(2) of the Treaty in order to authorise the oldscheme until 2005.
Med vedtagelse den 23. juli af Kommissionens henstilling om procedureaspekter (1) og den strømaf udkast til foranstaltninger, der er kommet fra de nationale tilsynsmyndigheder sidenbegyndelsen af august, er lovpakken nu operationel.
The Council decision acceding to this request was adopted on 16 July (238), incontradiction with the final decision taken by the Commission in February.
Kommissionen har oprettet to taskforcer til atforvalte høringen, den ene i GD for Konkurrence og den anden i GD for Informationssamfundet.Taskforcerne gennemgår og analyserer de udkast til regulerende foranstaltninger (sager), denationale tilsynsmyndigheder anmelder i henhold til artikel 7.
The Commission, challengingthe legality of this manner of proceeding, in turn brought an action for annulment before the Court of Justice, this time against the Council.
Kommissionens henstilling 2003/311/EF af 11.2.2003 om relevante produkt- og tjenestemarkeder inden for denelektroniske kommunikationssektor, som er underlagt forhåndsregulering (EUT L 114 af 8.5.2003).
OJ L 282 of 30.10.2003, C 15/2002.Order of the President of the Court of Justice of 26.6.2003 in joined Cases C-182/03R and C-217/03R.OJ L 184 of 23.7.2003, pp. 17–18 (2003/531/EC).OJ L 180 of 18.7.2003, p. 52.
Det forventes, at taskforcerne vil komme til at spille en afgørende rolle i de nationale tilsynsmyndigheders markedsanalyser.
Although it was logical to set certain limits or thresholds in a tax structure toensure that it worked properly, this should not result in excessive demands being made which are notproportionate to the desired aims.
De er især ansvarlige for at modtage anmeldelser af udkast tilforanstaltninger fra de nationale tilsynsmyndigheder, vurdering af udkastene (dvs. om de erforenelige med EU-retten), udarbejdelse af kommissionsbeslutninger og kontakt med de nationaletilsynsmyndigheder, de nationale konkurrencemyndigheder og andre interesserede parter.
The scheme presented similarities with the Belgian coordinationcentres scheme, which was found to be a general measure by the Commission back in 1984, and a Commission reply to a parliamentary question had intimated that special schemes for the taxation ofmultinationals did not fall within the purview of the control of State aid.
Normalt holdes der møder med de nationale tilsynsmyndigheder inden anmeldelsen for at lette denformelle høringsproces.
The method chosen by Ireland to avoid doubletaxation is the tax credit. The Irish tax payable on profits and gains subject to double taxation is reducedby the amount of foreign tax paid thereon.
Ved udgangen af december havde taskforcerne behandlet 40 sager (28afsluttet, 12 afventer godkendelse).
Under the foreign income scheme, the reduction is granted inthe form of an exemption from corporation tax on profits or gains of foreign origin.
3.2.1.Manglende underretning af Kommissionen om efterlevelse af direktiv 2002/77/EF
OJ L 204 of 28.8.2003, C 54/2001.
112.Den 17. december 2003 besluttede Kommissionen at sende begrundede udtalelser til Belgien,Tyskland, Grækenland, Frankrig, Luxembourg, Nederlandene og Portugal.
COMPETITION REPORT 2003
113.Derimod afsluttede Kommissionen de procedurer, den i oktober havde indledt over for Sverigeog Spanien, da de to lande i mellemtiden havde meddelt, hvilke nationale foranstaltninger de havdetruffet.
The specific exemption of the foreign income ofcertain companies, granted in a system where the general rule is a credit, constitutes an advantage whichreduces the tax burden of those companies inasmuch as, under the credit system, where the Irish tax dueis greater than the tax paid in the foreign country, an amount of tax still remains to be paid, whereas underthe exemption system there is no longer any tax to be paid.
Kommissionen har påbegyndt en undersøgelse af, om de anmeldte foranstaltninger er i overensstemmelse med konkurrencedirektivet.
The measure is selective in that the companiesbenefiting from the scheme necessarily form part of international groups with subsidiaries or branchesabroad and in that it favours only those companies which have obtained an exemption certificate inaccordance with the highly restrictive specific requirements imposed.
114.Den 8. april sendte Kommissionen en begrundet udtalelse til Frankrig for ikke at have overholdtkabel-tv-direktivet og direktivet om fuld konkurrence (83) ved at bevare en særordning for udbud af teletjenester via kabel.
French subsidiaries and branches of multinational groups couldapply to the tax authorities to have their taxable income calculated as a fixed percentage of theirexpenditures, using the cost-plus method.
I henhold til disse direktiver skal medlemsstaterne tillade operatører af kabel-tv-net at udbyde teletjenester på samme vilkår som alle andre teleoperatører.
However, under the French scheme, certain subcontractingcosts were not taken into account for the cost-plus computation if they represented less than 50 % of totalbusiness costs.
Imidlertid opretholder Frankrigpå to vigtige punkter en retlig særordning for kabel-tv-operatørers aktiviteter inden for telekommunikation.
498.Under the French tax code, all profitable activities are taken into consideration for tax purposesand all profitable companies are subject to IFA.
For at de kan tilbyde teletjenester, kræves en forudgående systematisk høring af alle de berørtekommuner.
Under the headquarters and logistics centres scheme,however, a French headquarters or logistics centre operating under an approved agreement could excludea significant amount of its activities from taxation by subcontracting them to third parties.
En kabel-tv-operatør fik endog afslag fra en række kommuner på sin anmodning om atudbyde telefoni.
Similarly, aheadquarters or logistics centre was substantively exempt from the advance payment of tax normallyimposed under the IFA rules.
Desuden har kabel-tv-operatører ikke samme adgangsret til offentlig ejendom somoperatører af andre former for telenet.
The Commission therefore concluded that the French scheme reduced thetaxable earnings of French headquarters and logistics centres party to such an agreement and conferred acash flow advantage by exonerating them from the advance payment of IFA.
Mere specifikt gælder der ikke de samme lofter for afgifterne forbrug af offentlig ejendom.
The scheme resulted inselective lower effective taxation, which is not allowed under the State aid rules.
115.Disse forpligtelser er til stor gene for kabel-tv-operatørernes kommercielle udvikling ogmarkedsadfærd og forhindrer udvikling af kabel-tv-net som alternativ infrastruktur til udbud af teletjenester.
499.The French scheme was originally introduced to attract the location of certain activities ofmultinational groups by increasing their international competitiveness.
Kommissionens undersøgelse blev iværksat, efter at Kommissionen havde modtaget en klage fra en fransksammenslutning af netoperatører (AFORM) i oktober 2001.
500.On 24 June, the Commission took a negative decision on the special tax arrangements applicableto the activities of US foreign sales corporations located in Belgium (243).
Kommissionen havde indledt overtræ- delsesprocedure mod Luxembourg, fordi godkendelsesordningen vedrørende indrømmelse af ret tiladgang til et offentligt område savnede gennemsigtighed.
The scheme only applied to Belgian subsidiaries or establishments of FSCs operating within a multinational group of companies,provided that such FSCs had obtained a special ruling from Belgium’s tax authorities.
Dette begunstigede det offentligt ejedeteleselskab, EPT, i forhold til nye markedsaktører, som var nødsaget til at oprette deres egne offentligetelenet.
503.In its decision, the Commission took the view that the Belgian scheme constituted State aid.
Domstolen bekræftede, at de generelle nationale administrative procedurer er langt fragennemsigtige, og at situationen i Luxembourg kan afskrække interesserede parter i at ansøge omadgangsret.
Itconsidered that the Belgian FSC scheme offered excessive benefits to the FSCs and the multinationalgroups to which they belonged, by reducing their normal tax burden.
Søgsmålet omhandler anvendelse af ikke-diskriminationsprincippet for adgangsret.Kommissionen er af den opfattelse, at den portugisiske lovgivning sondrer mellem det etableredeselskab PT Comunicações og nye aktører med hensyn til de økonomiske vilkår for den nødvendigeadgangsret uden nogen objektiv begrundelse, hvilket er i strid med ovennævnte direktivs artikel 4d.
504.The Commission also dealt with a case involving parafiscal levies in the cinema sector, the FFGcase (244), in which parafiscal levy aid to film production was considered to be compatible with the Treaty in accordance with the relevant case-law of the ECJ, and with a case concerning State aid for