Traduction de «Distorsion de concurrence » (Français → Anglais) :

To further ensure that distortion of competition are limited, the Commission may require that certain schemes are subject to a time limitation (of normally 4 years or less) and to an evaluation in order to verify (i) whether the assumptions and conditions which led to the compatibility decision have been realised; (ii) the effectiveness of the aid measure in light of its predefined objectives; (iii) its impact on markets and competition and that no undue distortive effects arise under the duration of the aid scheme that is contrary to the interests of the Union (67).

It should entail no distortion of competition, in the sense that it must not create discrimination between undertakings active on the same relevant market, and it should minimise market distortion, in the sense that the service should be provided in the most cost-effective manner and any compensation should be recovered by contributions that are spread as broadly as possible. These principles will ensure that public intervention is transparent and efficient, thereby increasing the rule of law (democratic dimension) and overall welfare (economic dimension).

As requested by the Council on 22 July 1999, the study: "will be undertaken in the general context of the Vienna European Council conclusions emphasising the need to combat harmful tax competition whilst taking into account that co-operation in the tax policy area is not aiming at uniform tax rates and is not inconsistent with fair tax competition, but is called for to reduce the continuing distortions in the Single Market also in view of stimulating economic growth and enhancing the international competitiveness of the Community, to prevent excessive losses of tax revenue or to get tax structures to develop in a more employment-friendly ...[+++] way.

(59) As regards certain comments from third parties which maintain that the effect on trade should be assessed by the Commission on the basis of a comparison of all tax systems, the Commission would point out that the distortions of competition which are the subject of this procedure under Articles 87 and 88 of the Treaty are due to a derogating rule which favours certain firms vis-à-vis the other firms of the Member State; they are not possible distortions of competition which are due to differences between the tax systems of the Member States, which might, as appropriate, be caught by the provisions of Articles 93 to 97.

(b) 'Avoidance of undue distortions of competition': since aid to SMEs tends to distort competition less, the principle set out in point 16.3.2.2(1)(c), namely that the recipient firm's presence on the relevant market(s) should be reduced, does not apply unless otherwise stipulated in rules on State aid in a particular sector.

1.8.1. Firstly, if the rules governing the refund/deduction of tax paid in a Member State where the trader is not established were amended without approximating the right to deduct, this would provide a solution to existing distortions of competition but would create new distortions, in particular for suppliers of services who were in direct competition on the market of a given Member State and who were subject to different deduction rules.