Solution for Oracle without any table (you can use the table method for SQL Server):
SELECT a.cmpy, (a.min_year - 1) + LEVEL MIN_YEAR
FROM YOUR_TABLE a
CONNECT BY (LEVEL-1) <= (MAX_YEAR - MIN_YEAR)
eg:
SELECT a.cmpy, (a.min_year - 1) + LEVEL MIN_YEAR
FROM (
SELECT 'PS' CMPY, 2007 MIN_YEAR, 2014 MAX_YEAR
FROM DUAL
) a
CONNECT BY (LEVEL-1) <= (MAX_YEAR - MIN_YEAR)