FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: Act 2941/2001 (hereinafter referred to as the Act) which regulated, inter alia, issues regarding Hellenic Shipyards.
French: Loi 2941/2001 (ci-après dénommée «la loi») régissant notamment des questions relatives à Hellenic Shipyards.
German: Im Gesetz Nr. 2941/2001 (im Folgenden „das Gesetz“) wurden unter anderem Fragen im Zusammenhang mit Hellenic Shipyards geregelt.
Spanish: Ley 2941/2001 (en lo sucesivo denominada «la Ley»), que reguló, entre otros asuntos, aspectos relativos a Hellenic Shipyards.
Italian: La legge 2941/2001 (in prosieguo «la legge») che disciplina, in particolare, questioni concernenti Hellenic Shipyards.
Portuguese: A Lei 2941/2001 (a seguir denominada «a lei») regula, nomeadamente, as questões relativas à Hellenic Shipyards.
Dutch: Wet 2941/2001 (hierna „de wet” genoemd) regelde onder meer vraagstukken in verband met Hellenic Shipyards.
Danish: Lov nr. 2941/2001 (i det følgende benævnt »loven«), som bl.a. regulerede spørgsmålene med hensyn til Hellenic Shipyards.
Swedish: Lag nr 2941/2001 (nedan kallad ”lagen”) avser bland annat Hellenic Shipyards.
Finnish: Oikeusperustana on laki 2941/2001 (jäljempänä ’laki’), jolla säännellään muun muassa Hellenic Shipyardsiin liittyviä kysymyksiä.
Greek: Ο νόμος αριθ. 2941/2001 (στο εξής αναφερόμενος ως «ο νόμος») ρυθμίζει, μεταξύ άλλων, ζητήματα σχετικά με τα Ελληνικά Ναυπηγεία.
Slovak: Zákon 2941/2001 (ďalej len „zákon“), ktorým sa inter alia riadili otázky týkajúce sa spoločnosti Hellenic Shipyards.
Polish: Ustawa 2941/2001 (zwana dalej „Ustawą”), regulująca, inter alia, kwestie dotyczące Hellenic Shipyards.
Hungarian: A 2941/2001 törvény (a továbbiakban: a „törvény”), amely szabályozta többek között a Hellenic Shipyards-zal kapcsolatos kérdéseket.
Slovenian: Zakon 2941/2001 (v nadaljevanju „Zakon“), ki je med drugim urejal tudi zadeve, povezane s podjetjem Hellenic Shipyards.
Estonian: Akt 2941/2001 (edaspidi “akt”), mis reguleeris muuhulgas ka äriühinguga Hellenic Shipyards seotud küsimusi.
Latvian: Akts 2941/2001 (še turpmāk “Akts”) cita starpā reglamentēja jautājumus attiecībā uz Hellenic Shipyards.
Lithuanian: Įstatymas 2941/2001 (toliau vadinamas Įstatymu), reglamentuojantis, inter alia, su „Hellenic Shipyards“ susijusius klausimus.
English: The Act was adopted in August 2001 and published in volume A of the Greek Government Gazette on 12 September 2001.
French: Cette loi a été adoptée en août 2001 et a été publiée au volume A du Journal officiel grec le 12 septembre 2001.
German: Das Gesetz wurde im August 2001 verabschiedet und am 12. September 2001 in Band A des griechischen Gesetzblattes veröffentlicht.
Spanish: La Ley fue adoptada en agosto de 2001 y se publicó en el volumen A del Boletín Oficial de Grecia de 12 de septiembre de 2001.
Italian: Tale legge è stata adottata nell’agosto 2001 ed è stata pubblicata nel volume A della Gazzetta ufficiale greca il 12 settembre 2001.
Portuguese: Esta lei foi adoptada em Agosto de 2001 e publicada no volume A do Jornal Oficial grego em 12 de Setembro de 2001.
Dutch: Deze wet is in augustus 2001 goedgekeurd en op 12 september 2001 in deel A van het Griekse Publicatieblad bekendgemaakt.
Danish: Loven blev vedtaget i august 2001 og offentliggjort i bind A til den græske statstidende den 12. september 2001.
Swedish: Den antogs i augusti 2001 och offentliggjordes den 12 september 2001 i del A av Greklands officiella tidning.
Finnish: Laki hyväksyttiin elokuussa 2001 ja julkaistiin Kreikan virallisen lehden A osassa 12 päivänä syyskuuta 2001.
Greek: Ο νόμος εκδόθηκε τον Αύγουστο του 2001 και δημοσιεύθηκε στο τεύχος Α της Εφημερίδας της Κυβερνήσεως στις 12 Σεπτεμβρίου 2001.
Slovak: Zákon bolo prijatý v auguste 2001 a uverejnený vo zväzku A Úradného listu gréckej vlády dňa 12. septembra 2001.
Polish: Ustawa została przyjęta w sierpniu 2001 r. i opublikowana w tomie A greckiego Dziennika Urzędowego (Greek Government Gazette) w dniu 12 września 2001 r.
Hungarian: A törvényt 2001 augusztusában fogadták el és a görög Kormány Közlöny A kötetében 2001. szeptember 12-én hirdették ki.
Slovenian: Zakon je bil sprejet avgusta 2001 ter objavljen v Uradnem listu grške vlade 12. septembra 2001.
Estonian: Akt võeti vastu 2001. aasta augustis ning avaldati Kreeka valitsuse ametlikus teatajas 12. septembril 2001.
Latvian: Aktu pieņēma 2001. gada augustā un publicēja 2001. gada 12. septembrī Grieķijas valdības laikraksta A sējumā.
Lithuanian: Įstatymas buvo priimtas 2001 m. rugpjūčio mėn. ir 2001 m. rugsėjo 12 d. paskelbtas Graikijos vyriausybės oficialiojo leidinio A tome.
English: For the special reserves of EUR 3,4 million, the Greek authorities claim that these have been taxed in accordance with the tax laws in force at the time of their creation, so that no tax advantage is to be gained when netting them with old losses. However, the Commission notes that the amount of special reserves is included in the balance sheet under reserves.
Danish: Med hensyn til de særlige reserver på 3,4 mio. EUR hævder de græske myndigheder, at disse er blevet beskattet i overensstemmelse med de skattelove, der var gældende på det tidspunkt, hvor reserverne blev oprettet, så der ikke vil opnås nogen skattefordel, når de modregnes i gamle tab. Kommissionen bemærker imidlertid, at de særlige reserver er medtaget i status under reserver.
English: EUR 171282 For the reserve that was taxed when it was established
German: 171282 EUR
Estonian: 171282 eurot
English: In a Memorandum submitted to the Commission, the complainant claims that the total amount of tax saved by Hellenic Shipyards, on the basis of the contested provision, is approximately EUR 34 million.
French: Dans un mémoire soumis à la Commission, la plaignante affirme que le montant total d’impôts épargné par Hellenic Shipyards par l’application de la disposition contestée est d’environ 34 millions d’euros.
German: In einem der Kommission vorgelegten Vermerk macht der Beschwerdeführer geltend, dass sich der Gesamtbetrag der von Hellenic Shipyards aufgrund der beanstandeten Vorschrift eingesparten Steuern auf etwa 34 Mio. EUR beläuft.
Portuguese: Num memorando apresentado à Comissão, o autor da denúncia alega que o montante total de impostos poupado pela Hellenic Shipyards, com base na disposição contestada, se eleva aproximadamente a 34 milhões de euros.
Dutch: In een aan de Commissie meegedeeld memorandum beweert klager dat het totale bedrag aan belastingen dat Hellenic Shipyards, op grond van de kwestieuze bepaling, kon besparen zo'n 34 miljoen EUR bedraagt.
Swedish: I ett meddelande till kommissionen hävdar den klagande att Hellenic Shipyards på grundval av de ifrågasatta bestämmelserna sluppit betala cirka 34 miljoner euro i skatt.
Finnish: Kantelija väittää komissiolle toimitetussa muistiossa, että veron kokonaismäärä, josta Hellenic Shipyards vapautettiin kiistanalaisen säännöksen perusteella, on noin 34 miljoonaa euroa.
Greek: Σε υπόμνημα που υποβλήθηκε στην Επιτροπή, ο καταγγέλλων ισχυρίζεται ότι το συνολικό ύψος των φόρων από τους οποίους απαλλάχθηκαν τα Ελληνικά Ναυπηγεία με βάση την επίμαχη διάταξη είναι περίπου 34 εκατ. ευρώ.
Hungarian: A Bizottságnak benyújtott nyilatkozatában a panaszos azt állítja, hogy a Hellenic Shipyards által, a megtámadott rendelkezés alapján megtakarított adó teljes összege körülbelül 34 millió euró.
Estonian: Komisjonile esitatud märgukirjas väidab kaebuse esitaja, et vaidlustatud sätte alusel Hellenic Shipyardsi poolt kokku hoitud maksusumma on ligikaudu 34 miljonit eurot.
Latvian: Komisijai iesniegtajā memorandā sūdzības iesniedzējs apgalvo, ka kopējais tā nodokļa apmērs, ko Hellenic Shipyards ietaupījis sakarā ar apstrīdēto noteikumu, ir aptuveni 34 miljoni euro.
English: Article 6(4) of the Act concerns three items in the balance sheet of the company as in 31 December 1999: ‘tax-free reserves’, ‘special reserves’, and ‘amounts intended to increase the share capital’. These are relieved from any tax or other duty obligation so that they can be set off against losses of previous years.
Greek: Το άρθρο 6 παράγραφος 4 του νόμου αφορά τρία στοιχεία από τον ισολογισμό της επιχείρησης στις 31 Δεκεμβρίου 1999: «αφορολόγητα αποθεματικά», «έκτακτα αποθεματικά» και «ποσά προοριζόμενα για αύξηση μετοχικού κεφαλαίου», τα οποία απαλλάσσονται από οποιονδήποτε φόρο ή άλλες επιβαρύνσεις, ώστε να μπορούν να χρησιμοποιηθούν για τον συμψηφισμό ζημιών παρελθουσών χρήσεων.
English: The Greek authorities consider that the exemption from tax of one part of the tax free reserves of Hellenic Shipyards (approximately EUR 43 million) cannot be deemed to create a profit equal to 10 % of the amounts written off for the company. The reason is that Act 2367/95 on partial privatisation and reform of companies, on which a previous Commission Decision [14] on debt write-off from 1997 was based, provided for the writing off of 99 % of all existing debt of the company.
Greek: Η Ελλάδα θεωρεί ότι η φοροαπαλλαγή μέρους των αφορολόγητων αποθεματικών των Ελληνικών Ναυπηγείων (περίπου 43 εκατ. ευρώ) δεν μπορεί να θεωρηθεί ότι δημιουργεί για την εταιρεία όφελος ίσο προς το 10 % των ποσών που διαγράφηκαν για την εταιρεία αυτή, επειδή ο νόμος αριθ. 2367/95 για τη μερική ιδιωτικοποίηση και εξυγίανση της εταιρείας, στον οποίο στηρίχτηκε προγενέστερη απόφαση [14] που εξέδωσε η Επιτροπή το 1997 σχετικά με τη διαγραφή χρεών, προέβλεπε τη διαγραφή κατά 99 % όλων των υφιστάμενων υποχρεώσεων της εταιρείας.
English: In their letter dated 16 September 2002, the Greek authorities requested an extension of the deadline to respond to the comments of interested parties, and informed the Commission that the Greek Government contemplated the abolition of the contested State aid measures, by law. They requested, however, an extension of the deadline for their response to the Commission’s investigation procedure by three months.
Spanish: En su carta de 16 de septiembre de 2002, las autoridades griegas pidieron una prórroga del plazo para responder a los comentarios de las partes interesadas e informaron a la Comisión de que el Gobierno griego contemplaba la derogación, mediante una ley, de las medidas de ayuda estatal impugnadas aunque, sin embargo, pidieron una prórroga de tres meses del plazo asignado para responder en el marco del procedimiento de investigación de la Comisión.
English: In their letter dated 30 January 2003, the Greek authorities formally informed the Commission of their decision to abolish the two provisions. This information was confirmed in all subsequent communications of the Greek authorities dated 3 April 2003, 1 October 2003, 24 January 2004 and 29 April 2004.
French: Dans leur lettre du 30 janvier 2003, les autorités l’ont informée officiellement de leur décision d’abroger les deux dispositions, ce qu'elles ont confirmé dans toutes leurs communications suivantes des 3 avril, 1er octobre 2003, 24 janvier et 29 avril 2004.
Spanish: En su carta de 30 de enero de 2003 las autoridades griegas informaron formalmente a la Comisión de su decisión de suprimir ambas disposiciones y esta información fue confirmada en todas las comunicaciones posteriores (3 de abril y 1 de octubre de 2003, 24 de enero y 29 de abril de 2004).
English: The Commission notes that according to Regulation (EC) No 1540/98, ‘shipbuilding’ means building of self-propelled seagoing commercial vessels. The Commission further notes that Hellenic Shipyards builds these ships and that consequently it is an undertaking covered by Regulation (EC) No 1540/98.
Spanish: La Comisión observa que de conformidad con el Reglamento (CE) no 1540/98, «construcción naval» significa la construcción de buques mercantes autopropulsados de alta mar, que Hellenic Shipyards construye este tipo de buques y que por lo tanto es una empresa cubierta por el Reglamento (CE) no 1540/98.
English: The Commission notes that reference to the ratio of 75 % to 25 % with regard to military and civil shipbuilding and ship-repair respectively, is based on the statements of the Greek authorities. This ratio was not subject to the formal investigation procedure in this case.
Spanish: La Comisión observa que la referencia al reparto 75 %-25 % entre construcción naval y reparación de buques militares y civiles respectivamente, se basa en las declaraciones de las autoridades griegas y que dicho reparto no estaba sujeto al procedimiento formal de investigación en el presente asunto.
English: According to this provision, the company can transfer a number of tax exempt reserves into share capital without paying the statutory 10 % tax, if they are set off against losses of previous years. These are exempted from any tax or other duty obligation so that they can be set off against losses of previous years.
Spanish: Según esta disposición, la empresa puede transferir un determinado número de reservas exentas de impuestos al capital social sin pagar el impuesto normal del 10 %, siempre que se utilicen para amortizar pérdidas de años anteriores, que están exentas de impuestos u otras obligaciones fiscales de forma que pueden amortizar las pérdidas de esos años.
English: The reason is that Act 2367/95 on partial privatisation and reform of companies, on which a previous Commission Decision [14] on debt write-off from 1997 was based, provided for the writing off of 99 % of all existing debt of the company. The provision applied whether the debts were mentioned in the books or not, and also for debts which would be created up to 31 January 1996.
Spanish: La razón es que la Ley 2367/95 sobre privatización parcial y reforma de empresas, en la cual se basó una decisión previa de la Comisión [14] de 1997 sobre amortización de deuda, establecía la amortización del 99 % de toda la deuda existente de la empresa y la disposición era aplicable, independientemente de si las deudas se recogían o no en los libros, y también de las deudas que pudieran surgir hasta el 31 de enero de 1996.
English: The Commission has received a formal complaint alleging State aid, which the Greek government may have granted to Hellenic Shipyards. The allegations contained in this complaint are currently under investigation.
Spanish: La Comisión ha recibido una denuncia formal que acusa al Gobierno griego de haber proporcionado ayuda estatal a Hellenic Shipyards y cuyas alegaciones están investigándose actualmente.
English: According to the Greek authorities, this item consists of contributions by shareholders to a capital increase. Contributions towards capital increases are not normally taxed.
Spanish: Según las autoridades griegas, este apartado consiste en contribuciones de los accionistas a un aumento de capital y normalmente estas contribuciones no están gravadas.
Italian: Secondo le autorità greche tale voce corrisponde ai conferimenti degli azionisti destinati ad un aumento di capitale, conferimenti che di solito non sono tassati.
English: Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof, Having regard to Council Regulation (EC) No 1540/98 of 29 June 1998 establishing new rules on aid to shipbuilding [1], Having called on interested parties to submit their comments [2] pursuant to the provisions cited above and having regard to their comments, Whereas:
Finnish: ottaa huomioon sopimuksen Euroopan talousalueesta ja erityisesti sen 62 artiklan 1 kohdan a alakohdan,
Slovak: so zreteľom na Dohodu o Európskom hospodárskom priestore, a najmä na jej článok 62 ods. 1 písm. a),
English: The Greek authorities have not provided relevant information. However, the fact that Greece has repeatedly stated to the Commission that it commits to abolish Article 6(4) of the Act in its entirety, provides sufficient evidence that this measure should also be considered as State aid, which is incompatible with the common market.
French: Les autorités grecques n’ont pas fourni les renseignements demandés, mais le fait qu’elles aient répété à plusieurs reprises à la Commission qu’elles s’engageaient à abroger intégralement l’article 6, paragraphe 4, de la loi prouve à suffisance que cette mesure doit, elle aussi, être considérée comme une aide d’État, qui est incompatible avec le marché commun.
English: SG(2002) D/230101.
Hungarian: HL C 186., 2002.8.6., 5. o.
English: More particularly: Tax-free reserves
Latvian: Ar nodokļiem neapliekamie uzkrājumi
English: The Greek authorities replied to the Commission by letters dated 16 September 2002 and 13 December 2002. The Commission also received comments from one interested party, by letter dated 6 September 2002. These comments were communicated to the Greek authorities by letter dated 2 October 2002.
Polish: Władze greckie przedstawiły Komisji odpowiedź pismami z dnia 16 września i z 13 grudnia 2002 r. Komisja otrzymała również uwagi od jednej zainteresowanej strony, pismem z dnia 6 września 2002 r. Uwagi te zostały przekazane władzom greckim pismem z dnia 2 października 2002 r.
English: Having regard to the Treaty establishing the European Community, and in particular the first subparagraph of Article 88(2) thereof, Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof,
Portuguese: Tendo em conta o Tratado que institui a Comunidade Europeia, nomeadamente o n.o 2, primeiro parágrafo, do artigo 88.o,
English: The Commission therefore closes the investigation procedure opened on 5 June 2002, in respect of the measures whereby Hellenic Shipyards is exempted from taxes, in accordance with Article 6(4) of the Act and where the State covers part of the future pension costs for employees linked to civil shipbuilding, in accordance with Article 5(2). These measures constitute State aid that is not compatible with Regulation (EC) No 1540/98 and thereby with the common market.
Portuguese: Por conseguinte, a Comissão encerra o procedimento de investigação iniciado em 5 de Junho de 2002, relativamente às medidas através das quais a Hellenic Shipyards está isenta de impostos, em conformidade com o n.o 4 do artigo 6.o da lei e ao facto de o Estado cobrir parte dos custos das futuras reformas em relação aos trabalhadores ligados à construção naval civil, em conformidade com o disposto no n.o 2 do artigo 5.o Estas medidas constituem auxílios estatais incompatíveis com o Regulamento (CE) n.o 1540/98 e, por conseguinte, com o mercado comum.
English: In general, the Commission’s assessment of the contested measures as described in the letter to the Hellenic Republic dated 5 June 2002, has not been affected by the information provided by Greece. Moreover, Greece appears to have agreed with the Commission’s analysis on the incompatibility of the contested measures with the common market, and for this reason repeatedly [15] committed to repeal the two contested measures by law.
Slovenian: Na splošno podatki, ki jih je posredovala Grčija, niso vplivali na ovrednotenje spornih ukrepov, ki ga je izvedla Komisija in ki je opisano v pismu Helenski republiki, nasprotno, zdi se, da se Grčija strinja z analizo Komisije o nezdružljivosti spornih ukrepov s skupnim trgom in je iz tega razloga večkrat [15] izjavila, da izvaja razveljavitev teh dveh ukrepov s pomočjo zakona.