natgillin/translations-raw huggingface dataset:
As regards, more particularly, the safeguarding of the employment of seafarers and of high-quality jobs on shore, the French authorities pointed out that the quid pro quos required for purposes of the grant of approval included the need to possess, in the territory of the Union, a strategic decision-making centre for managing maritime activities and ships.
Kuna eelkõige on tegemist laevameeskonna ja maismaal asuvate kõrget kvalifikatsiooni nõudvate töökohtade säilitamisega, siis tuletavad Prantsuse ametiasutused meelde, et ministeeriumilt heakskiidu saamise tingimusena on sätestatud nõue omada Euroopa Liidu territooriumil merendustegevuse ja laevade haldamisega seotud strateegilist otsustuskeskust.
Not only jobs related to the direct management of maritime transport, but also those related to ancillary activities such as insurance, brokerage and finance thus benefited indirectly from the tax scheme at issue.
Kõnealusest maksukorrast saaksid kaudselt kasu otseselt meretranspordi haldamisega seotud töökohad, aga ka sellega seonduvad valdkonnad, nagu kindlustus, maaklerlus ja finantseerimine.
The French authorities pointed out, however, that neither the 1997 Community guidelines nor those of 2004 established a strict relationship between the aid needed to maintain and develop maritime transport and the level of employment created.
Prantsuse ametiasutused osutavad siiski, et ei 1997. aasta ühenduse suunistes ega 2004. aasta omades ei kehtestata ranget seost merendussektori säilitamiseks ja arendamiseks vajaliku abi ning loodud töökohtade taseme vahel.
It was stated, moreover, in the 2004 Community guidelines (point 3.1) that ‘at this stage, there is no evidence of schemes distorting competition in trade between Member States to an extent contrary to the common interest’ and that ‘such measures have been shown to safeguard high quality employment …’.
Muuhulgas on 2004. aasta suunistes kirjas, et “käesoleval ajal ei osuta miski, et liikmesriikide vahel esineks ühishuvisid kahjustavas ulatuses konkurentsimoonutamist” ja et “võetud meetmed on osutunud kõrgelt kvalifitseeritud töökohtade säilitamise osas positiivseks […]” (punkt 3.1).
Lastly, as regards the application in the present case of the principle of legitimate expectation, the French authorities referred to Commission Decision 2002/15/EC of 8 May 2001 concerning State aid implemented by France in favour of the Bretagne Angleterre Irlande company (hereinafter called ‘BAI’ or ‘Brittany Ferries’), in which the scheme at issue was examined.
Lõpuks osutavad Prantsuse ametiasutused seoses õiguspärase ootuse põhimõtte kohaldamisega komisjoni 8. mai 2001. aasta otsusele 2002/15/EÜ riigiabi kohta, mida Prantsusmaa andis äriühingule Bretagne Angleterre Irlande (BAI või Brittany Ferries), milles kõnealune maksukord läbi vaadati.
The French authorities also referred to their letter to the Commission dated 17 March 1998 (A/32232) mentioning the introduction of the second paragraph of Article 39 C and Article 39 CA of the General Tax Code.
Prantsuse ametiasutused osutavad ka oma 17. märtsil 1998 komisjonile adresseeritud kirjale (A/32232), milles teavitatakse artikli 39 C teise taande ja artikli 39 CA lisamisest üldisesse maksuseadustikku.
They considered that, notwithstanding that letter and the various cases examined by the Commission in which mention was made of Article 39 of the General Tax Code, no proceedings had been initiated in respect of that scheme in the six years following its entry into force.
Prantsuse ametiasutused osutavad, et hoolimata nimetatud kirjast ja komisjoni uuritud erinevatest juhtumitest, mille raames mainiti üldise maksuseadustiku artiklit 39, ei ole 6 aasta jooksul pärast kõnealuse maksukorra kehtima hakkamist selle suhtes algatatud ühtegi menetlust.
In these circumstances, the Commission’s silence had — so the French authorities maintained — created a legitimate expectation in the compatibility of Article 39 CA of the General Tax Code with the common market, and this precluded any request for recovery from the undertakings concerned.
Kõnealuses olukorras pani komisjoni vaikimine aluse õiguspärasele ootusele, et üldise maksuseadustiku artikkel 39 CA sobib kokku ühisturuga, ning asjaomastelt ettevõtetelt summade tagasinõudmine oleks nimetatud ootusega vastuolus.
V. COMMENTS FROM INTERESTED THIRD PARTIES
V. KOLMANDATE HUVITATUD ISIKUTE MÄRKUSED
Sixteen interested parties sent their comments to the Commission pursuant to Article 88(2) of the Treaty within the time limit allowed.
Kuusteist huvitatud isikut edastasid komisjonile ettenähtud tähtajaks EÜ asutamislepingu artikli 88 lõike 2 kohased märkused.
A list of these interested parties is attached to this Decision.
Huvitatud isikute loetelu on esitatud käesoleva otsuse lisas.
As regards, firstly, the question whether the scheme at issue could be classified as aid, most of the interested parties were opposed to the Commission’s position on this score.
Kõnealuse korra abiks kvalifitseerimise küsimuses ei nõustu enamik huvitatud isikuid komisjoni seisukohaga.
Thus, according to, among others, Caisse Nationale des Caisses d’Epargne et de Prévoyance (hereinafter called ‘CNCE’), Calyon Corporate and Investment Bank (hereinafter called ‘Calyon’) and BNP Paribas (hereinafter called ‘BNP’), the arrangements provided for in Article 39 CA of the General Tax Code did not constitute state aid but created a means of monitoring the application of the ordinary law as it related to the depreciation of certain assets.
Caisse Nationale des Caisses d’Epargne et de Prévoyance (CNCE), Calyon Corporate and Investement Bank (edaspidi Calyon) ja BNP Paribas (edaspidi BNP) sõnul ei kujuta üldise maksuseadustiku artikkel 39 CA endast riigiabi, vaid loob teatud varade kulumiarvestust käsitleva üldkehtiva õiguse kohaldamise kontrollimehhanismi.
The combination of the second paragraph of Article 39 C and Article 39 CA of the General Tax Code was aimed at combating excessive tax revenue losses, as witnessed the parliamentary work prior to the adoption of Law No 98-546 (report by the Finance Committee to the National Assembly of 25 March 1998).
Üldise maksuseadustiku artikli 39 C teise taande eesmärk koos artikliga 39 CA on võidelda maksutulude liigsete kadude vastu; selle tõenduseks on seaduse nr 98-546 vastuvõtmisele eelnenud arutelud parlamendis (Prantsuse Rahvusassamblee finantskomisjoni 25. märtsi 1998. aasta raport).
Société Générale (hereinafter called ‘SG’), BNP and Brittany Ferries argued, for their part, that Article 39 CA of the General Tax Code did not provide for any ring-fencing derogating from the ordinary law, but instead represented a return to the ordinary law on depreciation.
La Société Générale (SG), BNP ja Brittany Ferries on seisukohal, et üldise maksuseadustiku artikkel 39 CA ei kujuta endast maksualast erandit üldkehtivast õigusest, vaid hoopis tagasipöördumist kulumi arvestuse vallas selle juurde.
The scheme was thus a general one.
Kord on üldise iseloomuga.
According to SG, the economic advantage resulting from the tax deferment under Article 39 CA of the General Tax Code had to be compared to the ordinary law on depreciation and not to the derogatory restrictive regime provided for in the second paragraph of Article 39 C of the General Tax Code.
SG sõnul tuleb üldise maksuseadustiku artikli 39 CA kohaldamisest tulenevat maksustamisega seotud majanduslikku eelist võrrelda kulumiarvestust käsitleva üldkehtiva õigusega ja mitte üldise maksuseadustiku artikli 39 C teise taandega, mis sisaldab teatud tingimustel tehtavaid erandeid.
Moreover, the scheme at issue was open to all economic operators in France, and Article 39 CA of the General Tax Code referred to no asset or economic sector in particular.
Lisaks kohaldataks kõnealust korda kõikidele Prantsusmaa territooriumil tegutsevatele ettevõtjatele, samuti ei osuta üldise maksuseadustiku artikkel 39 CA ühelegi varale ega majandussektorile eraldi.
The granting of the advantages resulting from the application of that article was thus reserved neither for the French commercial sea fleet nor for French financial institutions.
Kõnealusest artiklist tulenevate soodustuste kasutamine ei ole seega piiratud ei Prantsuse kaubalaevastiku ega Prantsuse pangandusasutustega.
The identity of the members of an EIG was not, it was contended, a criterion for the grant of approval and the scheme at issue contained no restriction as to an EIG’s members, who were a source of revenue raising.
Majandushuviühingu liikmete kodakondsus ei ole ministeeriumi heakskiidu saamise tingimus ja kõnealune kord ei sisalda majandushuviühingu liikmete kui maksutulude toojate suhtes mingeid piiranguid.
According to these interested parties it could not therefore reasonably be supposed that the combined provisions of Articles 39 C and 39 CA of the General Tax Code conferred a selective tax advantage on the members of EIGs.
Huvitatud isikute arvates ei saa seega väita, et üldise maksuseadustiku artiklite 39 C ja 39 CA sätted annaksid majandushuviühingu liikmetele selektiivse maksusoodustuse.
The approval provided for in Article 39 CA of the General Tax Code was not, it was further contended, granted in a discretionary manner.
Üldise maksuseadustiku artiklis 39 CA sätestatud heakskiitu ei anta ametiasutuste oma äranägemisel.
On the contrary, argued Gaz de France and BNP, the grant of ministerial approval was subject to objective, non-discriminatory conditions.
Ettevõtjate Gaz de France ja BNP sõnul on ministeeriumi heakskiidu saamine seotud objektiivsete ja mittediskrimineerivate tingimuste täitmisega.
BNP pointed out in this connection that, according to the case law of the Court of Justice, it was for the Commission to demonstrate the discretionary character of the treatment of economic operators in the case of individual measures, inasmuch as the existence of a margin of discretion granted to the authorities could lead to a finding of the selectiveness of a measure only where what was involved was an individual measure and not the general scheme on which that measure was based.
BNP tuletab kõnealuses küsimuses meelde, et vastavalt Euroopa Kohtu lahenditele on komisjoni ülesandeks tõendada, kas üksikmeetmete korral kohtleb ametiasutus ettevõtjaid oma äranägemisel. Ametiasutustele jäetud kaalutlusruumi kasutamisel võib tunnistada selektiivseks üksnes üksikmeetme, mitte selle aluseks oleva korra.
It pointed out further that the tax authorities could not impose conditions which were not provided for by law.
Tasub meelde tuletada, et maksuamet ei saa kehtestada seaduses ette nägemata tingimusi.
In the present case, the law stated explicitly what were the applicable criteria for assessing the existence of a ‘significant economic and social interest’.
Kõnealusel juhul näeb seadus selgesõnaliselt ette, missuguseid kriteeriume kohaldatakse “märkimisväärse majandusliku ja sotsiaalse tähtsuse” kindlakstegemiseks.
BNP, CNCE and Calyon referred in this context to the Constitutional Council decision mentioned by the French authorities.
BNP, CNCE ja Calyon viitavad siinkohal Prantsuse ametiasutuste poolt osutatud konstitutsiooninõukogu otsusele.
At all events, any decision not to grant approval could be appealed against on grounds of ultra vires before the administrative courts, which would give judgment in the light of the grounds for such refusal.
Igasuguse heakskiidu andmisest keeldumise otsuse võib pädevuse piiride ületamise põhjendusega edasi kaevata halduskohtusse, kus langetatakse otsus keeldumise põhjenduse suhtes.
Moreover, even had it been the case that Article 39 CA of the General Tax Code did not require prior approval by the Minister for the Budget, the beneficiaries under the scheme would have been the same as they were then.
Peale selle, isegi kui oletada, et üldise maksuseadustiku artikliga 39 CA ei nõuta eelnevat eelarveministeeriumi heakskiitu, jääksid korra alusel abi saajad samaks.
Furthermore, in BNP’s opinion, the criteria governing the application of Article 39 CA of the General Tax Code were justified by the nature and overall structure of the French tax system, certain business sectors being in need of considerable investment.
BNP sõnul õigustab üldise maksuseadustiku artikli 39 CA kohaldamise tingimusi Prantsuse maksusüsteemi olemus ja ülesehitus, teatud tegevusvaldkonnad vajavad märkimisväärseid investeeringuid.
CNCE maintained, further, that financial advantages similar to those resulting from the application of Article 39 CA of the General Tax Code could be obtained by applying the provisions of the ordinary law.
CNCE on samuti seisukohal, et üldise maksuseadustiku artikli 39 CA kohaldamisega analoogilisi maksusoodustusi on võimalik saada ka üldkehtiva õiguse alusel.
The specificities of Article 39 CA of the General Tax Code did not give rise to any real differentiation as compared with the ordinary law on depreciation from the point of view of the quantum of the tax consequences.
Üldise maksuseadustiku artikli 39 CA erisätted ei too maksude osas kaasa olulisi erinevusi võrreldes kulumiarvestust käsitleva üldkehtiva õigusega.
In CNCE’s view, those specificities were, firstly, the benefit of the one-point increase in the declining depreciation coefficient and, secondly, the possibility of benefiting from exemption from transfer capital gains tax.
CNCE sõnul on iseärasusteks degressiivsel meetodil arvestatava kulumi normi suurendamine ühe punkti võrra ja vara omandiõiguse üleminekul saadud müügikasumi maksuvabastus.
BNP acknowledged, however, that the State calculated the budgetary cost of applying Article 39 CA by taking as point of reference the second paragraph of Article 39 C of the General Tax Code.
BNP tunnistab siiski, et riik arvutab artikli 39 CA kohaldamise eelarvelise maksumuse, lähtudes üldise maksuseadustiku artikli 39 C teisest taandest.
As far as the one-point increase in the depreciation coefficient was concerned, the advantage was, it was claimed, offset by the fact that any losses posted were deductible, under Article 39 CA of the General Tax Code, only to the tune of one quarter of the profits subject to ordinary corporation tax which each member of the EIG earned from its activities.
Kuluminormi suurendamist ühe punkti võrra tasakaalustab asjaolu, et üldise maksuseadustiku artiklit 39 CA kohaldades saab registreeritud kahjumit maha arvata üksnes neljandiku ulatuses ettevõtte tulumaksuga maksustavast tulust, mida iga majandushuviühingu liige oma tegevusega on teeninud.
That tax advantage was intended, moreover, to offset the specific constraints or restrictions imposed for purposes of the grant of approval.
Muuhulgas on kõnealuse maksusoodustuse eesmärgiks kompenseerida erikitsendusi või piiranguid, mis kaasnevad ministeeriumi heakskiidu andmisega.
BNP pointed out in this connection that the benefit derived by an EIG from the one-point increase in the depreciation coefficient was hedged with conditions and relatively modest.
BNP täpsustab, et kasu, mida majandushuviühing saab kuluminormi suurendamisest ühe punkti võrra, on seotud kindlate tingimustega ja võrdlemisi tagasihoidlik.
It could not, at all events, confer any competitive advantage.
See ei saa ühelgi juhul tekitada konkurentsieelist.
Air France pointed out for its part that a financing operation performed under the scheme at issue generated, compared with a financing operation involving a direct loan, a saving of between 6 and 10 % of an aircraft’s price.
Air France osutab, et selle korra raames finantseeritud tehing annab otselaenuga finantseerimisega võrreldes kokkuhoiuks 6–10 % lennuki hinnast.
It added that the saving to the lessee was altogether comparable to the potential financial gain to be had by having recourse to other tax schemes.
Samuti on Air France arvamusel, et liisija saavutatud kokkuhoid on täiesti võrreldav rahalise võiduga, mida võidakse saada muude maksusoodustuste kasutamisel.
As far as the exemption from transfer capital gains tax was concerned, CNCE pointed out that the possibility of requesting it resulted from the overall structure of the French tax system and could not therefore be classified as state aid.
Müügikasumi maksuvabastuse kohta täheldab CNCE, et selle taotlemise võimalus tuleneb Prantsuse maksusüsteemi ülesehitusest ja seepärast ei saa seda kvalifitseerida riigiabiks.
Its economic rationality rendered it necessary or functional in relation to the system’s effectiveness.
Maksuvabastuse majanduslik ratsionaalsus on muutnud selle süsteemi tõhususe seisukohast vajalikuks või otstarbekaks.
The exemption from transfer capital gains tax was justified by the need to maintain the cash flow advantage resulting from the first component of Article 39 CA of the General Tax Code.
Müügikasumi maksuvabastus on õigustatud vajadusega säilitada rahavoogudega seotud soodustus, mis tuleneb üldise maksuseadustiku artiklis 39 CA sätestatud korra esimesest osast.
According to Calyon, in the specific case of ships, the exemption made it possible to place the shipowner in a situation comparable to that which he would have been in had he purchased the ship directly and had he had sufficient financial capacity to deduct the depreciation for tax purposes.
Ettevõtja Calyon sõnul paneb müügikasumi maksuvabastus laevade puhul laevaomaniku samasse olukorda, kui ta oleks ostnud laeva otse ja tal oleks olnud piisav finantssuutlikkus maksustatavast summast kulum maha arvata.
According to BNP, the exemption from capital gains tax was designed so as not to negate the advantage linked to the tax deferment in the event of early exercise of the purchase option by the user.
BNP sõnul ei ole müügikasumi maksuvabastuse eesmärgiks seada kahtluse alla maksude ajatamisega seotud soodustust, kui kasutaja otsustab vara ennetähtaegselt välja osta.
SG indicated, for its part, that the exemption from transfer capital gains tax was intended only to offset specific constraints related to the tax arrangements at issue such as, for example, the prohibition on transferring the lessor’s shares unless there was an explicit request to that effect made originally by the user.
SG osutab omalt poolt, et müügikasumi maksuvabastus on vastutasuks kõnealuse maksukorraga seotud erikitsendustele, näiteks nagu keeld loovutada liisinguandja osakuid, välja arvatud juhul, kui kasutaja on selleks selgesõnalise taotluse esitanud.
The increased operating charges for the user compensated for that exemption.
Kasutaja suuremad ekspluatatsioonikulud tasakaalustavad kõnealust maksuvabastust.
According to Brittany Ferries, the exemption from capital gains tax provided for by Article 39 CA of the General Tax Code was no more favourable than that resulting from the ordinary law provisions (subject to a 5 % share of the costs and charges) applicable from 2007 onwards.
Ettevõtja Brittany Ferries sõnul pole üldise maksuseadustiku artikliga 39 CA ette nähtud müügikasumi maksuvabastus soodsam kui alates 2007. aastast kohaldatavast üldkehtivast õigusest tulenev maksuvabastus (mis ei hõlma kulude ja maksude 5 %st osa).
Air France pointed out that the savings resulting from the tax arrangements at issue were comparable to those achieved using other means of financing with tax levers existing in the world.
Air France on seisukohal, et kõnealusest maksukorrast tulenev kokkuhoid on võrreldav teistest maailmas kasutatavatest maksusoodustustega seotud finantseerimisviisidest tuleneva kokkuhoiuga.
Moreover, the operations financed under Article 39 CA of the General Tax Code were subject to quid pro quos liable to temper that provision’s advantages.
Muuhulgas kaasnevad üldise maksuseadustiku artikli 39 CA kohaldamisest tulenevate finantseerimistehingutega piirangud, mis soodustuse suhteliseks muudavad.
Air France pointed out, furthermore, that, in some cases, the EIG could contractually pass on the tax-related risks and ancillary costs to the lessee, which had the effect of reducing appreciably the potential saving to the user.
Air France märgib muu hulgas, et teatud juhtudel võib majandushuviühing lepinguga jätta kasutaja kanda maksuriskid ja lisakulud, mis vähendab tunduvalt kasutaja võimalikku kokkuhoidu.
Lastly, a number of interested parties, including Compagnie Méridionale de Navigation, maintained that the scheme at issue introduced, for shipowners, numerous constraints in the form of quid pro quos demanded by the State for approval grant purposes.
Mitmed huvitatud isikud, sealhulgas Compagnie Méridionale de navigation, on seisukohal, et kõnealune kord toob laevaomanikele kaasa mitmeid kitsendusi, mis kujutavad endast riigipoolseid piiranguid heakskiidu andmise eest.
The advantages flowing from the tax scheme thus offset the extra cost of managing vessels under the French flag, which was basically due to the cost of French crewing, one of the highest in Europe.
Kõnealusest maksukorrast tulenevad soodustused kompenseerivad Prantsuse lipu all sõitvate laevade haldamise lisakulu, mis on tingitud eelkõige Prantsuse laevapersonali maksumusest, mis on üks kõrgemaid Euroopas.
Fouquet Sacop pointed out in this connection that the scheme had induced it to opt for rapid growth under the French flag, the constraints and extra costs related to that flag being offset by the tax scheme at issue.
Fouquet Sacop rõhutab, et kõnealune kord ärgitas teda kiirendatud korras arendama ettevõtet Prantsuse lipu all, kus kitsendusi ja lisakulu kompenseerib kõnealune maksukord.
CMA CGM, Broström Tankers, Pétro Marine and Louis Dreyfus Armateurs stated that, without the benefit of the scheme, they would have been unable to invest in French-flagged vessels and, in so doing, to take part in the development of the Community fleet.
CMA CGM, Broström Tankers, Pétro Marine ja Louis Dreyfus Armateurs kinnitavad, et ilma kõnealuse korra soodustusteta poleks nad olnud võimelised tagama investeeringuid Prantsuse lipu all ja arendama nii toimides ühenduse laevastikku.
Bourbon Maritime indicated for its part that the arrangements provided for in Article 39 CA of the General Tax Code made it possible to maintain high-quality jobs linked to the direct management of maritime transport and its ancillary activities and that they contributed effectively to the improvement of safety and the protection of the environment.
Bourbon Maritime märgib, et üldise maksuseadustiku artikkel 39 CA võimaldab säilitada meretranspordi otsehaldamise valdkonnaga seotud kvaliteettöökohti ning nendega seonduvat tegevust ning aitab tõhusalt kaasa turvalisuse parandamisele ja keskkonnakaitsele.
As regards, secondly, the requirement in Article 87(1) of the Treaty as to an effect on trade between Member States, several interested parties pointed out that the members of an EIG and the users of the assets concerned could be foreign operators or their French subsidiaries.
Teiseks väidavad mitmed huvitatud isikud EÜ asutamislepingu artikli 87 lõikes 1 sätestatud liikmesriikide kaubavahetuse mõjutamisega seotud tingimuse kohta, et majandushuviühingute liikmed ja asjaomaste varade kasutajad võivad olla välisriikide ettevõtjad või nende Prantsuse filiaalid.
Moreover, the scheme at issue was no more favourable than those existing in other Member States.
Lisaks ei ole kõnealune kord soodsam kui teistes liikmesriikides kehtivad korrad.
SG stated in this connection that those of its clients concerned by the approvals who were French were in a minority.
SG täpsustab, et prantslased on vähemuses tema nende klientide seas, kes on seotud heakskiidu saamisega.
As regards, thirdly, the compatibility of the scheme at issue with the common market, CNCE stated that the approvals granted to maritime operators were in keeping with the spirit of the 1997 and 2004 Community guidelines.
Kolmandaks väidab CNCE kõnealuse korra kokkusobivuse kohta ühisturuga, et merendusettevõtjatele antud heakskiit on kooskõlas ühenduse 1997 ja 2004. aasta suunistega.
The measure at issue was thus compatible with the common market pursuant to Article 87(3)(c) of the Treaty, as interpreted in the light of the principles set out in the said Community guidelines.
Kõnealune meede on seega kokkusobiv ühisturuga vastavalt EÜ asutamislepingu artikli 87 lõike 3 punktile c, mida on tõlgendatud kõnealustes suunistes väljendatud põhimõtete valguses.