INHALT

Commission Decision (EU) 2024/2467 of 13 February 2024 on the measures State aid SA.52162 (2019/C) (ex 2018/FC) – Denmark and State aid SA.52617 (2019/C) (ex 2018/FC) – Sweden implemented by Denmark and Sweden for Øresundsbro Konsortiet (notified under document C(2024) 959)

COMMISSION DECISION (EU) 2024/2467
of 13 February 2024
on the measures State aid SA.52162 (2019/C) (ex 2018/FC) – Denmark and State aid SA.52617 (2019/C) (ex 2018/FC) – Sweden implemented by Denmark and Sweden for Øresundsbro Konsortiet
(notified under document C(2024) 959)
(Only the English text is authentic)
(Text with EEA relevance)
1.
PROCEDURE
1.1.
The formal complaint
1.2.
The 2014 decision
1.3.
Partial annulment of the 2014 decision
1.4.
Exchanges following the
Øresund
judgment
1.5.
The Opening decision
1.6.
The formal investigation procedure
2.
DETAILED DESCRIPTION OF THE PROJECT AND ALLEGED AID MEASURES
2.1.
The Fixed Link
2.1.1.
Legal setup and tasks of the Consortium
2.1.2.
Financing model for the Fixed Link
2.2.
Description of alleged aid measures
2.2.1.
The State guarantee model
2.2.1.1.
Legal set up of the State guarantee model
2.2.1.2.
Administration of the State guarantee model
2.2.1.3.
Implementation of State guarantee model
2.2.2.
The special Danish rules on loss carry-forward and depreciation
2.2.2.1.
The Danish corporate income tax system
2.2.2.2.
Legal setup of the special Danish rules on loss carry-forward and depreciation
2.2.2.3.
The special Danish rules on loss carry-forward
2.2.2.4.
The special Danish rules on depreciation
2.3.
Past contacts between the Commission and the Consortium
3.
GROUNDS FOR INITIATING THE PROCEDURE
3.1.
Qualification of the alleged aid measures
3.2.
Compatibility assessment
3.3.
Legitimate expectations
4.
COMMENTS RECEIVED FROM INTERESTED PARTIES
4.1.
Existence of aid within the meaning of Article 107(1) TFEU
4.2.
Classification as a scheme or individual aid
4.3.
Classification as new aid or existing aid
4.4.
Compatibility of the aid measures
4.4.1.
Qualification of the project in light of the IPCEI Communication
4.4.2.
Determination of the aid element
4.4.3.
The granting of operating aid
4.4.4.
Necessity of the aid
4.4.5.
Proportionality of the aid
4.4.6.
Prevention of undue distortion of competition and balancing test
4.4.7.
Mobilisation conditions of the State guarantees
4.5.
Legitimate expectations
4.6.
Recovery of aid
5.
COMMENTS RECEIVED FROM THE STATES
5.1.
Factual clarifications to the Opening decision
5.2.
Existence of aid within the meaning of Article 107(1) TFEU
5.2.1.
The Consortium as beneficiary
5.2.2.
No economic activity by the Consortium
5.3.
Classification of the State guarantee model as a scheme or individual aid
5.4.
Classification of the State guarantee model as new aid or existing aid
5.5.
Comments on the special Danish rules on loss carry-forward and depreciation
5.6.
Compatibility of the aid measures
5.7.
Legitimate expectations
5.8.
Forward-looking measures
6.
ASSESSMENT OF THE MEASURES
6.1.
Assessment of the existence of aid within the meaning of Article 107(1) TFEU
6.1.1.
Economic activity and notion of undertaking
6.1.2.
State resources and imputability to the States
6.1.3.
Selective economic advantage
6.1.3.1.
The State guarantee model
6.1.3.2.
The special Danish rules on loss carry-forward and depreciation
6.1.3.2.1.
The beneficiary of the special Danish rules on loss carry-forward and depreciation
6.1.3.2.2.
Selective advantage
6.1.3.2.2.1.
Selective advantage: special Danish rules on loss carry-forward
6.1.3.2.2.2.
Selective advantage: special Danish rules on depreciation
6.1.4.
Distortion of competition and effect on trade between the Member States
6.1.5.
Conclusion on the existence of aid
6.2.
Classification as a scheme or individual aid
6.2.1.
The State guarantee model
6.2.1.1.
Scheme or individual aid
6.2.1.2.
Granting date
6.2.2.
The special Danish rules on loss carry-forward and depreciation
6.2.2.1.
The special Danish rules on loss carry-forward
6.2.2.1.1.
1991-2001 LCF
6.2.2.1.1.1.
1991-2001 LCF: Scheme or individual aid
6.2.2.1.1.2.
1991-2001 LCF: Granting date
6.2.2.1.2.
2013-2015 LCF
6.2.2.1.2.1.
2013-2015 LCF: Scheme or individual aid
6.2.2.1.2.2.
2013-2015 LCF: Granting date
6.2.2.2.
Special Danish rules on depreciation
6.2.2.2.1.
1999-2007 DEP and 2008-2015 DEP
6.2.2.2.2.
1999-2007 DEP and 2008-2015 DEP: Scheme or individual aid
6.2.2.2.3.
1999-2007 DEP and 2008-2015 DEP: Granting dates
6.3.
Classification as new or existing aid
6.3.1.
State guarantees: new or existing aid
6.3.2.
The special Danish rules on loss carry-forward: new or existing aid
6.3.2.1.
1991-2001 LCF: new or existing aid
6.3.2.2.
2013-2015 LCF: new or existing aid
6.3.3.
The special Danish rules on depreciation: new or existing aid
6.3.3.1.
1999-2007 DEP: new or existing aid
6.3.3.2.
2008-2015 DEP: new or existing aid
6.4.
Legality of the aid
6.5.
Compatibility assessment
6.5.1.
State guarantees and 1991-2001 LCF
6.5.2.
2013-2015 LCF, 1999-2007 DEP and 2008-2015 DEP
7.
RECOVERY
7.1.
Legitimate expectations
7.2.
Methodology for recovery
8.
CONCLUSION
Article 1
Article 2
Article 3
Article 4
Article 5
Article 6
Article 7
Article 8