Sie suchten nach: kreditorprincip (Dänisch - Englisch)

anvendelse af »det private kreditorprincip«
application of the private creditor principle

eventuel anvendelse af det markedsøkonomiske kreditorprincip
possible application of the private market creditor principle

handlede bnfl i overensstemmelse med det markedsøkonomiske kreditorprincip?
did bnfl act in conformity with the private creditor principle?

derfor finder det markedsøkonomiske kreditorprincip ikke anvendelse i den foreliggende sag.
therefore, the private market creditor principle is not applicable in this case.

kommissionen konkluderede først, at skatteafskrivningen udgjorde statsstøtte ifølge det markedsøkonomiske kreditorprincip.
the commission first concluded that the tax write‑off constituted state aid, pursuant to the private creditor principle.

et fremtidigt skatteindtægtstab kan derfor ikke tages i betragtning ved anvendelsen af det markedsøkonomiske kreditorprincip.
the loss of future taxes cannot therefore be taken into account when applying the market economy creditor principle.

for det første skal det understreges, at det markedsøkonomiske kreditorprincip adskiller sig fra det markedsøkonomiske investorprincip.
first, it needs to be stressed that the market economy creditor test differs from the market economy investor test.

især mente den, at skattekontorets adfærd i forbindelse med kreditorproceduren ikke var i overensstemmelse med det markedsøkonomiske kreditorprincip.
specifically, it considered that the behaviour of the tax office in the arrangement procedure did not meet the market economy creditor test.

det er derfor nødvendigt at overveje denne mulighed, når det skal fastslås, om det markedsøkonomiske kreditorprincip er overholdt.
this possibility therefore needs to be considered when applying the market economy creditor test.

i modsætning til det markedsøkonomiske kreditorprincip spiller begrebet loyalitet over for en eksisterende kunde ingen rolle i forbindelse med statens beslutning.
contrary to a private market creditor, the concept of an existing customer’s loyalty has no bearing on the decision of the state.

kommissionen kan ikke godtage nogen af disse to rapporter som bevis for eller imod modtagerens påstand om, at det markedsøkonomiske kreditorprincip er overholdt.
the commission cannot accept either of these two reports as evidence in support of or against the beneficiary's assertion that the market economy creditor test was met.

kommissionen konkluderer, at det markedsøkonomiske kreditorprincip ikke finder anvendelse i den foreliggende sag, da staten udøver sine prærogativer som offentlig myndighed og ikke handler som erhvervsdrivende.
the commission concludes that the private market creditor principle is not applicable in this case because the state has acted using its prerogatives in the public policy remit, and not as an economic operator.

for det andet fremfører modtageren, at statens beslutning om at undgå konkurs og i stedet søge at finde en løsning gennem kreditorproceduren, opfyldte det markedsøkonomiske kreditorprincip.
second, the beneficiary submits that the decision of the state to avoid bankruptcy and instead to seek a solution through the arrangement procedure met the market economy creditor test.

det hævdes, at retspraksis, som udelukker socialpolitiske hensyn fra det markedsøkonomiske kreditorprincip, ikke gælder, når den offentlige myndighed ser på beregningen af det fremtidige skatteprovenu.
it is asserted that the case law excluding social-political considerations from the market economy creditor test does not apply when the calculation of future tax revenue is considered by the public authority.

på grundlag af ovennævnte bevismateriale konkluderer kommissionen, at det markedsøkonomiske kreditorprincip ikke er overholdt i den foreliggende sag, og at staten gav modtageren en fordel, som selskabet ikke ville have kunnet opnå på markedet.
on the basis of the above evidence, the commission concludes that in the present case the market economy creditor test was not met and that the state conferred on the beneficiary an advantage that it would not have been able to obtain from the market.

hvis den tidligere henstand allerede udgjorde statsstøtte, kan der dog ikke længere henvises til det markedsøkonomiske kreditorprincip, når den udsatte gæld senere (delvis) afskrives.
however, if the earlier deferrals already constituted state aid, the market economy creditor principle can no longer be referred to when the deferred debts are later (partly) written off.

for at fastslå, om det markedsøkonomiske kreditorprincip blev overholdt, skal kommissionen fastslå, om skattekontoret opnåede mere ved at acceptere den ordning, som modtageren havde foreslået, end ved en konkursprocedure eller en skattefuldbyrdelsesprocedure.
in order to determine whether the market economy creditor test was met, the commission has to determine whether the tax office was better off accepting the conditions of the arrangement as proposed by the beneficiary compared with the possible outcome of a bankruptcy procedure or a tax execution procedure.

de islandske myndigheder hævdede også, at deres beslutning om at lægge lånene om, var i overensstemmelse med det private kreditorprincip, idet enhver kreditor i samme situation som den islandske stat var i på det tidspunkt, ville have handlet på samme måde.
the icelandic authorities also maintained that their decisions to convert the loans had been in line with the private creditor principle since any creditor, in the same position as the icelandic state was in at that time, would have acted in the same manner.

endelig bemærker kommissionen, at det er fast retspraksis [11], at socioøkonomiske faktorer, som f.eks. regional beskæftigelse og forventet fremtidigt skatteprovenu, er udelukket vurderingen om overholdelse af det private kreditorprincip.
finally, the commission notes that it is established case-law [11] that socio-economic factors, such as regional employment and expected future tax revenue, are excluded from the market economy creditor test.