natgillin/translations-raw huggingface dataset:
Efter en foreløbig vurdering gav Kommissionen udtryk for tvivl om, hvorvidtdelstaterne modtog en rimelig modydelse for den overførte kapital, dvs. det markedsafkast, der måtteregnes for normalt for denne type kapital på de pågældende tidspunkter.
On the basis of a preliminary assessment the Commission expressed doubts as to whether the Länder received appropriate remuneration for the capitaltransferred, i.e. the market rate of return to be regarded as ‘normal’ for the type of capital concerned at therelevant points in time.
Hvis beløbene lå under dennormale markedssats, måtte forskellen betragtes som statsstøtte.
If the remuneration was indeed lower than the normal market rates, the differencehas to be regarded as aid.
362.Disse sager er beslægtede med overførslen af W WestLB, hvor Kommissionen i 1999 besluttede at kræve støtte på ca. 800 mio. EUR tilbagebetalt.
362.The cases are similar to that involving the transfer of Wohnungsbauförderanstalt to WestLB, in which the Commission decided in 1999 that aid amounting at the time to some EUR 800 million hadto be recovered.
Kommissionen havdemeddelt, at den ville undersøge andre tilfælde 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 looking into other cases of transfers to Land banks in the light of the WestLB decision still pending before the Court of First Instance.
De indledende beslutninger foregriber ikkeresultaterne af undersøgelserne.
Thedecisions to open the formal investigation procedure do not prejudge the results of the investigations.Naturally, the Court’s findings in the WestLB case will be taken into account in each of the investigations.
Naturligvis vil Rettens afgørelse i WestLB-sagen blive inddraget i deenkelte undersøgelser.
363.Following the understanding of 17 July 2001 on State guarantees in favour of German Landesbankenand savings banks, there were intensive discussions between the Commission and the German authoritieson the incorporation of the understanding into German law.
For det andet drejer det sig om statsgarantier forde såkaldte frie sparekasser. Der er indgået aftale om elementerne i de tyske myndigheders lovtekster,betragtninger og separate tilsagn.
The conclusions constitute an agreement on the elements ofthe legal texts, the recitals and separate commitments to be made by the German authorities.
365.Aftalen af 17. juli 2001 blev sammen med aftalerne af 28. februar 2002 om Landesbanker ogsparekasser samt aftalen af 1. marts 2002 om særlige kreditinstitutter samlet i Kommissionens beslutningaf 27. marts 2002 om ændring af Kommissionens henstilling af 8. maj 2001 med ikrafttræden den31. marts 2002. Denne ændring accepterede den tyske regering den 11. april 2002.
365.The understanding of 17 July 2001 and conclusions of 28 February 2002 on Landesbanken andsavings banks, as well as the understanding of 1 March 2002 on special credit institutions, weretransformed on 27 March into a Commission decision which amended the Commission recommendationof 8 May 2001 with effect from 31 March.
Efter yderligeredrøftelser vedtog de tyske myndigheder på behørig vis og i rette tid alle de nødvendige ændringer aflovene om Landesbanker og sparekasser ved udgangen af 2002.
Following further discussions, all necessary changes to the laws on Landesbanken and savingsbanks were then adopted by the German authorities in due time and manner by the end of the year.
366.Kommissionen fastslog den 22. august 2002, at visse skatteforanstaltninger for bankfonde i Italien, som blev indført i 1998 og 1999, ikke er underlagt EU’s statsstøtteregler (197).
366.The Commission ruled on 22 August that certain Italian tax measures introduced in 1998 and1999 in favour of banking foundations were not subject to the EU State aid rules (197). This is because the
Det er tilfældet, fordi Kommissionen finder, at forvaltning af egne aktiver og anvendelse af overskuddet til tilskud tilalmennyttige selskaber ikke er en økonomisk aktivitet. Derfor betragtes bankfonde ikke som økonomiskevirksomheder i henhold til de relevante EU-regler.
Commission considers that the activity of managing own assets and using the proceeds to award grants tonon-profit-making entities is not an economic activity.
367.De skatteforanstaltninger, som Kommissionens beslutning omhandlede, blev indført ved lovnr. 461 af 23. december 1998 og tilhørende lovdekret af 17. maj 1999 og drejede sig om at givebankfonde juridisk status som institutioner, der arbejder uden gevinst for øje.
367.The tax measures which were the subject of the Commission decision were introduced by Law No 461 of 23 December 1998 and the related Legislative Decree No 153 of 17 May 1999 and concernedthe attribution to banking foundations of the legal status of ‘non-commercial entities’.
Denne juridiske statusindebærer en nedsættelse af den almindelige italienske selskabsskat (IRPEG) med 50 %.
This legal statuscarries a 50 % reduction in the standard corporation tax in Italy (IRPEG).
Af andre fordelekan nævnes afgiftsfritagelse, når fonden sælger aktiver i banker eller ved erhvervelse af investeringsgoder.
Other advantages concernexemption from tax on the sale by foundations of the holdings they have in banks or on the acquisition ofinstrumental goods.
368.Kommissionen er af den opfattelse, at når tildeling af midler ikke udgør en økonomisk aktivitet,kan fonde, som ikke udfører andre opgaver, ikke få nogen konkurrencefordel af de lovgivningsmæssigeforanstaltninger på noget specifikt marked.
368.The Commission took the view that since the donation of funds does not represent an economicactivity, foundations that do not perform other tasks cannot derive from the legislative measures anycompetitive advantage in any specific ‘market’.
Derfor udgør foranstaltningerne ikke statsstøtte.Kommissionen kunne først træffe denne beslutning, efter at den italienske regering havde foretaget enskarpere adskillelse af banker og fonde i artikel 11 i lov nr. 448 af 28. december 2001.
Accordingly, the measures do not constitute State aid.The Commission was able to reach this decision only after the Italian Government strengthened theseparation between banks and foundations in Article 11 of Law No 448 of 28 December 2001.
Den nyelovgivning forhindrer, at mere end én fond kan udøve fælles kontrol over banker, og indebærer strengereregler for uforenelighed mellem administrationsfunktioner.
The newlegislation prevents joint control of banking institutions by more than one foundation and introducesstricter rules on incompatibility between managing positions.
Dermed er fondene udelukket fra at lavebankforretninger (gennem kontrollerede banker).
This rules out the exercise of bankingactivity by the foundations (through controlled banks).
369.I beslutningen hedder det imidlertid, at hvis fondene medvirker i en økonomisk aktivitet, hvor derforegår samhandel mellem medlemsstater, kan en hvilken som helst skattelettelse, der kan give sådanneaktiviteter fordele, udgøre statsstøtte, og aktiviteten skal derfor anmeldes til Kommissionen.
369.The decision, however, indicates that in the event foundations were to carry on economicactivities and in so far as these activities affected trade between Member States, any tax advantage couldrepresent State aid and would have to be notified to the Commission.
Sag C 54/00.
Case C 54/2000.Case C 47/1997.
371.Støttemodtageren er Mitteldeutsche Erdöl Raffinerie GmbH (MIDER), der ejer Leuna-raffinaderieti Leuna/Spergau i Sachsen-Anhalt og selv er et datterselskab af TotalFina Elf SA.
372.In 1996 the Commission received information suggesting that the costs indicated by Elf, sincethen merged with TotalFina, were well above the normal building costs for a comparable plant.
372.I 1996 modtog Kommissionen oplysninger om, at de omkostninger, som ELF, der siden da erfusioneret med TotalFina, opgav, lå langt over de normale etableringsomkostninger for et sådant anlæg.Kommissionens beslutninger fra 1993 og 1994 var baseret på ELF’s omkostningsoverslag.
The Commission’s decisions of 1993 and 1994 were based on Elf’s cost estimate.
Efter enforeløbig undersøgelse af påstandene indledte Kommissionen i juli 1997 en formel undersøgelse, da denvar i tvivl om, hvorvidt dens oprindelige beslutninger var efterkommet, og hvorvidt de omkostningsoverslag, den havde baseret sine beslutninger på, var troværdige. En overdrivelse af de støtteberettigedeinvesteringsomkostninger kunne have medført et støttebeløb, der var højere end det beløb, der faktisk varnødvendigt for at gennemføre projektet, og ført til en støtteintensitet, som var højere end loftet for denpågældende region.
After a preliminaryexamination of the allegations, the Commission started a formal investigation in July 1997 as it haddoubts as to the implementation of its original decisions and as to the costs estimate on which itsdecisions were based.
373.Undersøgelsen viste imidlertid ingen tegn på, at omkostningerne var overdrevne, eller at støttenvar anvendt forkert. De støtteberettigede omkostninger til det samlede investeringsprojekt blev bekræftettil 2 403,1 mio. EUR.
373.However, the investigation showed no evidence of overstatement of costs or misuse of aid andconfirmed the eligible costs for the overall investment project at EUR 2 403.1 million.
Kommissionen sikrede sig også, at betalingerne for opførelsen af raffinaderietvar foretaget behørigt. Bruttostøtteækvivalenten for de støtteberettigede omkostninger er desuden på26,9 %, hvilket ligger noget under støtteloftet for Sachsen-Anhalt på 35 %.
The Commissionalso verified that payments for the construction of the refinery had been made and properly accounted for.Moreover, the gross aid intensity for the eligible investment costs concerned amounted to 26.9 %, whichwas well within the aid ceiling allowed for Saxony-Anhalt of 35 %.
Derfor var støtten lovlig, ogundersøgelsesproceduren kunne afsluttes.
Consequently, the aid was legal andthe investigation procedure could be closed.
Der var frem til oktober 2002 udbetalt 585,7 mio. EUR i støtte.Det endelige støttebeløb bliver på 647 mio. EUR og omfatter et restbeløb på 61,4 mio. EUR, der erindbetalt på en spærret konto.
The aid that had been paid out up to October 2002 amountedto EUR 585.7 million. The final amount of aid will total EUR 647 million and includes a remaining sumof EUR 61.4 million blocked on an escrow account.
Kommissionen modsætter sig ikke længere, at dette beløb udbetales.
The Commission withdrew its opposition to thepayment of this sum.
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 tv-station ZDF (199).
374.The Commission received a number of complaints concerning the financing of the constructionin Mainz-Lerchenfeld, Germany, of a leisure park (199) at which the attractions were to be provided by the
For at afgøre, om finansieringen er af en sådan karakter, at man kan betegne den som statsstøtte i henhold til traktaten, har Kommissionen undersøgt, om der skulle være tale om en økonomisk fordel fordet selskab, der driver parken, ved at benytte tjenester leveret af ZDF.
German public television channel ZDF. To determine whether the financing at issue was to be classed as State aid within the meaning of the Treaty, the Commission examined whether the park operator wouldderive any advantage from the use of programme content provided by ZDF.
Forvalteren af parken købtesenderettigheder til programmer af ZDF’s kommercielle datterselskab til markedspris og havde såledesingen fordel i forhold til sine konkurrenter. Den pågældende finansiering udgør derfor ikke statsstøtte.
Since the park operator hadto purchase the broadcasting rights from ZDF’s commercial subsidiary at market prices and therefore hadno advantage over its competitors, the financing at issue did not constitute aid.
375.I en belgisk sag, der omhandlede skatteordningen for forholdene for koordinationscentre,besluttede Kommissionen at indlede procedure, da de belgiske myndigheder afviste at træffe de passendeforanstaltninger, den foreslog.
375.The Belgian authorities having refused to adopt the proposed appropriate measures, the Commission decided to initiate proceedings against the tax arrangements for coordination centres in Belgium.
Kommissionen finder, at ordningen bør følge udviklingen i EU-reglerne,især dens meddelelse om anvendelsen af statsstøttereglerne på foranstaltninger vedrørende direktebeskatning af virksomhederne (200).
It takes the view that those arrangements should be adjusted in line with changes in the EUrules, and in particular in the light of its notice on the application of the State aid rules to measuresrelating to direct business taxation (200).
376.Ordningens selektivitet er uomtvistelig, hvilket fremgår af, at udvælgelsen foretagesadministrativt.
376.The selectivity of the scheme is beyond dispute given the eligibility criteria for administrativeauthorisation.
Sag C 47/97.Sag NN 2/2002 af 4.6.2002.EFT C 384 af 10.12.1998, s. 39.
Case NN 2/2002, decision of 4.6.2002.OJ C 384, 10.12.1998.Case E 1/2000.
I sin endelige beslutning om vilkårene for fritagelse for den britiske klimaændringsafgift (
In its final decision on exemption from the UK climate change levy (
) fastslog Kommissionen, at den fritagelse for brændstof, der også anvendes som råstof, som myndighederne indførte for at mindske udledningen af CO
) the Commission classed as a general measure rather than as State aid the dual-use exemption (for energy products used as fuel and as raw materials) introduced by the UK Government programme for reducing CO emissions.
379.Kommissionen minder for det første om princippet om, at afgift på forbrug af energiprodukterikke i sig selv udgør statsstøtte.
379.The Commission first stressed the long- standing principle that a tax on the consumption ofenergy products does not in itself constitute State aid.
Den påpeger, at situationen er en anden for fritagelserne under enordning, når formålet er at favorisere bestemte virksomheder eller bestemte produktioner, medmindrefritagelserne er begrundet af ordningens beskaffenhed eller generelle logik.
But that principle did not apply where theexemptions established by a scheme had the effect of favouring certain undertakings or the production ofcertain goods, except in so far as the exemptions were justified by the nature or general logic of thescheme.
I den konkrete sag fandt Kommissionen, at fritagelsen til blandet formål kun kunne gavne virksomheder, som benytter visseprocesser til fremstilling af energi, som alle er opført i de britiske regler. Kriteriet om støttens selektiviteter således opfyldt.
In the case in point, the Commission found that the dual-use exemption could benefit onlybusinesses using certain energy production processes that were exhaustively listed in the UK regulations.The criterion of selectivity of the aid was thus established.
380.Imidlertid kan fordelingen af et produkts anvendelse som brændstof og til andet formål ifølgeeksperterne ikke udnyttes skattemæssigt som et alternativ til fritagelsen af produkter med dobbeltanvendelsesformål. Kommissionen fandt derfor, at foranstaltningen var begrundet af skatteordningenslogik og beskaffenhed, da den indgår i en politik til imødegåelse af klimaændringer.
380.However, since apportionment of the levy between the fuel/non-fuel use of a product wasaccording to the experts not a viable alternative to the exemption of dual-use products, the Commissionfound the measure justified by the logic and nature of the climate change levy.
381.Kommissionen indledte en procedure i 2002 over for offentlige tilskud, som temaparken Terra Mítica i Alicante-provinsen ifølge en klage skulle have modtaget (203).
381.The Commission terminated the investigation opened in 2001 into the public support which acomplainant alleged had been received by the Terra Mitica theme park in Alicante (203).
Kommissionens positive beslutning er delvis baseret på karakteren af finansieringen af den nødvendige infrastruktur for parkens drift.
The Commission’s clearance is based partly on the classification of the financing for the infrastructure necessary for the park’soperation.
382.Terra Mítica har dækket omkostningerne til tilslutningen til den generelle infrastruktur. Denneinfrastruktur står til rådighed for samfundet, og de offentlige myndigheders finansiering heraf udgørdermed ikke statsstøtte.
382.Terra Mitica covered the costs of connection to the general infrastructure, which is available tothe community as a whole, and the fact that it was financed by the authorities does not mean that aid wasinvolved.
Motiverne for offentlig finansiering interesserer ikke Kommissionen iforbindelse med undersøgelsen af støtten.
When assessing aid, the Commission takes no account of the reasons for public funding; thespecificity of the planned measure is sufficient.
Den vurderer blot, om der er tale om en specifik foranstaltning.I denne sag var det ikke tilfældet.
In this case, the specificity test was not met.
383.Kommissionen besluttede at indlede procedure over for skattereglerne for amerikanskesalgsselskaber (FSC) i Belgien (204).
383.The Commission decided to open formal proceedings in respect of the tax treatment of USforeign sales corporations (FSCs) established in Belgium (204). The scheme was based on a ruling, i.e.
Ordningen er baseret på en forudgående aftale med skattevæsenet om særbehandling for visse kommercielle transaktioner med tilknyttede selskaber, idet de ikke indgår i FSC’s beskatningsgrundlag.
prior approval given by the tax administration of the favourable treatment to be granted to certaincommercial transactions between affiliated companies, which are excluded from the tax base of FSCs.The Commission’s decision does not challenge the Member States’ right to use a flat-rate method forcalculating companies’ taxable income, but places the tax administration under the obligation to aim toensure that transactions of this type incur a tax liability comparable to that applied to transactionsbetween two independent operators under the conventional method.
Kommissionens beslutning anfægter ikke medlemsstaternes mulighed for atfastsætte virksomheders beskatningsgrundlag til et fast beløb.
384.The grounds given by the Commission for adopting a negative final decision in this case werebroadly based on the advantage derived by German coordination centres from a similar scheme (205).
Derimod forpligtes skattemyndighedernetil i forbindelse med denne form for transaktioner at søge at nå frem til en beskatning, der svarer til den,man ville have fået, hvis der havde været tale om transaktioner mellem to uafhængige aktører efter dennormale metode.
This introduced the cost-plus method of calculating taxable profit together with the possibility for thecoordination centre to opt for a rate of taxation of its profit margin of less than 10 % even in individualcases where the German tax administration would be entitled to demand a higher rate.
Sag E 1/00.Sag C 18/2001 (ex N 123/2000) af 3.4.2002.Sag N 42/2001 (ex NN 14/2001) af 22.6.2002.Sag C 30/02 (ex NN 36/2002).
Case C 18/2001 (ex N 123/2000), decision of 3.4.2002.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).
385.Ved indledningen af proceduren kunne Kommissionen endvidere fastslå, at ordningen var afselektiv karakter, idet tyske virksomheder i praksis var udelukket fra den. Derfor fastslog Kommissionen,at støtteordningen var uforenelig med traktaten.
385.The formal investigation also having revealed that, in view of the de facto exclusion of Germancompanies from the arrangement, its selective nature could not be disputed, the Commission found theaid scheme in question incompatible with the Treaty.
386.Et specifikt spørgsmål i forbindelse med liberaliseringen af det indre marked for elektricitet ihenhold til direktiv 96/92 (206) har medført, at Kommissionen har udpeget en række specifikke omkostninger i denne sektor, som ikke er afskrevet inden liberaliseringen.
386.A specific issue raised in connection with liberalisation of the single market in electricity under Directive 96/92/EC (206) prompted the Commission to identify a set of costs specific to the sector that were not written off before liberalisation.
387.De offentlige myndigheder indfører i reglen bestemmelser for at genskabe ligheden mellemgamle og nye aktører i sektoren i deres område.
387.The authorities are likely to introduce arrangements aimed at restoring in each territory a levelplaying field between established operators and new entrants in the sector.
Kommissionen må derefter analysere bestemmelserne forat afgøre, hvornår den statsstøtte, de indeholder, eventuelt kan tillades for at udligne de omkostninger,virksomhederne må bære.
The Commission then has toexamine such arrangements in order to determine the conditions in which any State aid they may involvecan be authorised in order to offset undertakings’ stranded costs.
388.I en sag i Det Forenede Kongerige (207) stammede den private virksomhed Northern Ireland Electricity’s bundne omkostninger fra forpligtelser i henhold til langfristede forsyningskontrakter tilpriser, der muligvis lå over markedsprisen.
388.In a UK case (207), the stranded costs imputable to the private company Northern Ireland Electricity derived from obligations which it had entered into under existing longterm supply contractsat prices that were actually or potentially higher than those prevailing on the market.
For at kompensere virksomheden for meromkostningernepålagde myndighederne slutbrugerne en elafgift, som distributørerne indkrævede, uden at et centraltorgan medvirkede og fordelte afgiften.
To compensate forthe resulting extra costs borne by the undertaking, the government introduced a charge payable byelectricity end-users, which was collected by the distributors without the involvement of an agencycentralising and redistributing the levy.
390.En sag i Belgien foranledigede Kommissionen til i lyset af metoden til analyse af statsstøtte iforbindelse med bunde omkostninger, som Kommissionen vedtog den 26. juli 2001 (208), at præcisere, hvilke kriterier den vil anvende for at afgøre, hvornår undtagelsen i medfør af traktatens artikel 87, stk. 3, litra c),kan anvendes på bundne omkostninger, der indeholder støtte. Kommissionen opdelte foranstaltningen i tredele.
390.A Belgian case prompted the Commission to spell out, in the light of the methodology foranalysing State aid linked to stranded costs which it adopted on 26 July 2001 (208), the criteria it intends to apply in determining the conditions in which the derogation in Article 87(3)(c) of the Treaty can beapplied to stranded costs constituting aid.
391.Den første vedrører afvikling af eksperimentelle atomkraftværker, som elproducenterne og denbelgiske stat har drevet i fællesskab siden 1990, altså seks år inden direktivets ikrafttræden.Kommissionen understregede, at dens beslutning ikke berørte Euratom-traktatens bestemmelser, ogfastslog, at kompensationen til Electrabel og SPE opfyldte kriterierne i metodens punkt 4.1-4.3.
391.The first concerns the dismantling of experimental nuclear sites for which the electricitygenerators have, with the Federal Government, been jointly responsible since 1990, six years before theadoption of the directive. Having noted that its decision was without prejudice to the provisions of the Euratom Treaty, the Commission found that the compensation granted to Electrabel and SPE fulfilled thecriteria set out in points 4.1 to 4.3 of the methodology.
392.Vedrørende den del, der omhandler pension til ansatte i elsektoren, gav Kommissionen imidlertidudtryk for betænkeligheder, især fordi der ikke var tale om specifikke forpligtelser på dette punkt mellem
392.As regards the part of the scheme concerning pensions for employees in the electricity industry,on the other hand, the Commission raised doubts inter alia on the grounds of the non-specific nature ofthe commitments given in this area by Electrabel and SPE to their employees: all companies covered bythe collective agreement for the electricity and gas industry, including new entrants, were subject to thesame obligations.