natgillin/translations-raw huggingface dataset:
Støtten kan navnlig betragtes i lyset af behovet for offentlig finansiering af udviklingen af havneinfrastruktur under finanskrisen, i overensstemmelse med EU's politik i denne henseende [53], og for at sikre tydeligheden, fleksibiliteten og forudsigeligheden af det skattesystem, der finder anvendelse for koncessioner af denne type.
Any financial value that might be associated with the application of the fiscal provisions adopted could not have been considered as part of the public sector contribution, since it could have been determined with accuracy only upon the expiry of the concession period.
Med hensyn til nødvendigheden af støtteforanstaltningerne er de af den opfattelse, at skattebestemmelserne sikrede overholdelsen af den private sektors projektfinansieringsaftaler og forhindrede, at virksomheden misligholdte sine lån og sit potentielle ansvar.
These provisions were only the necessary clarifications so that private investors would not be discouraged in particular as regards this type of non-viable construction projects of high risk.
Uden disse skattebestemmelser ville de projektfinansieringsaftaler, som PCT kunne have opnået, have været betydeligt mere ugunstige, hvilket kunne have bragt virksomhedens bud eller gennemførelsen af koncessionsaftalen i fare (markedssvigt).
Thus PCT cannot be distinguished from the concessionaires in these cases, as these provisions were in all cases a ‘clarification’ and not a ‘remuneration’ as the Commission considered in its opening decision.
I praksis var skattebestemmelserne nødvendige for at sikre koncessionshaverens adgang til den nødvendige finansiering fra kilder i den private sektor [54].
Moreover, the case-law [45] the Commission mentions in its opening decision as regards the fact that its silence of the Commission on specific measures does not mean that they have been approved [46], cannot be applied in notified cases as the ones invoked by the Greek authorities and PCT.
Endelig ville et kontant tilskud i stedet for disse foranstaltninger have været et uhensigtsmæssigt og unødvendigt incitament i betragtning af problemerne med på forhånd at beregne de nøjagtige finansieringskrav som følge af dette markedssvigt.
Concerning the subsequent State aid decisions on the rest of the infrastructure projects, the Commission did not need to refer in detail to the fiscal provisions in question because it did not change its position expressed in Rio Antirrio Motorway bridge and Athens Ring Road cases [47].
De gør videre gældende, at foranstaltningerne har en klar tilskyndende virkning, da ikrafttrædelsen og gennemførelsen af koncessionsaftalen og eventuelle investeringsarbejder skete efter vedtagelsen af disse skattebestemmelser.
They argue that the issue that arises is whether in the light of the Commission's approval in the above past decisions, the fiscal provisions at stake can be considered as consistent with State aid rules and not whether these provisions are concerned by the Commission's past assessment, as indicated in the opening decision.
I lyset af den økonomiske krise og den generelle mangel på finansiel kredit i Grækenland og resten af verden i 2008/2009 havde PCT først et incitament til at fortsætte gennemførelsen af koncessionen efter lovens vedtagelse.
Moreover, had these provisions been included in the tender documents of this concession, the Commission would have concluded the same as in the past Commission decisions.
Virksomheden kunne ellers have opgivet koncessionen mod kun at miste sin bankgaranti på 5 mio. EUR.
They also argue that the distinction made by the Commission in its opening decision between the current case and the previous cases is based upon a technicality, i.e. the adoption of the fiscal provisions in Law 3755/2009 as opposed to including them in the concession contract.
Tilskyndelsesvirkningen dokumenteres også af det forhold, at PCT havde påtaget sig risikoen ved hele finansieringen af projektet.
Furthermore it indicates that: (i) the bidders of the tender were aware of the application of these fiscal provisions as the standard framework used by Greece for public infrastructure projects and in respect of PPPs in Greece; (ii) PCT contacts in respect of the Piraeus and Thessaloniki container port concessions were carried out at the level of Greece's Prime Minister and Minister of Shipping who were promoting these project to investors at international level and were offering the full package of measures that Greece has in place for public infrastructure projects financed by private sector resources; (iii) PCT was aware that the Commission had examined and has raised no objections of all such previous projects; (iv) PCT requested from the Greek government and PPA during the tender procedure that these provisions be included in the concession contract; (v) PCT raised this issue again with the Greek Prime Minister and Minister for shipping and once again received reassurances that such legislation would be introduced; (vi) in the light of these reassurances and throughout the tender and the preparation of its offer, PCT took into account that the concession contract would be operated on the same basis as all other public infrastructure concessions and that therefore, lenders would be familiar with the concession terms.
De gør videre gældende, at skattebestemmelserne ifølge deres estimater [55] resulterer i et beløb på mellem […] mio. EUR og […] mio. EUR [56] i hele koncessionsperioden, dvs. mellem […] % og […] % af de samlede investeringsomkostninger på […] mio. EUR, hvilket er langt mindre end de støttebeløb, Kommissionen har godkendt i sager vedrørende investeringer til havne.
Therefore, the tender process for the award of the concession contract to PCT cannot be distinguished from the past cases, as the standard fiscal framework for big infrastructure projects was known to all bidders.
De anfører desuden, at de forudgående kvantificeringer af de specifikke fordele ikke var nødvendige for deres godkendelse eller for gennemførelsen af investeringen.
They indicate further that there was no particular reason for keeping record of such exchanges in the context of the tender process since PPA does not have the power to adopt such provisions and at any case their application was a matter of established practice in Greece in line with the Commission's precedent.
Denne tilgang er således i overensstemmelse med fast retspraksis, for så vidt angår vurderingen af en påstået fordel af de omhandlede skattebestemmelser i henhold til artikel 107 TEUF [57].
Thus, if the Commission relies on a technicality as the sole reason for distinguishing PCT from all undertakings carrying out public infrastructure in Greece, this formality would be contrary to the principle of legal certainty and legitimate expectations.
De henviser også til bestemte beslutninger og afgørelser truffet af Kommissionen [58], hvor Kommissionen har godkendt ikke-anmeldt statsstøtte på grundlag af den tilskyndende virkning samt den nødvendige og forholdsmæssige karakter af sådan støtte i sager, hvor støtten ikke var blevet kvantificeret på forhånd og/eller ikke kunne kvantificeres på tidspunktet for Kommissionens endelige beslutning eller afgørelse.
Concerning the Commission's statement that ‘the evidence provided by the Greek authorities reinforces the finding that the bidders did not take the specific advantages into account …’ [48], PCT argues that it is not aware of the evidence mentioned and that the adoption of these provisions through the law ratifying the concession contract does not amount to any evidence.
Det var derfor ikke nødvendigt at beregne [59] den finansielle fordel for at fastlægge den tilskyndende virkning og proportionaliteten.
On the compatibility of the alleged State aid measures
Endelig anfører de, at ingen af de undersøgte foranstaltninger er blevet anvendt i praksis.
The Greek authorities and PCT argue that in case the Commission concludes that the fiscal provisions at stake give rise to State aid, such aid should be considered compatible with the internal market on the basis of Article 107(3)(a) and 107(3)(c), in view of the importance of the relevant investments, infrastructure and services for the economic development of Greece and, in particular, for the development and modernisation of the sea container transport sector.
VURDERINGEN AF FORANSTALTNINGERNES KARAKTER AF STATSSTØTTE
The investment project at stake aims at developing Piraeus Port as modern sea container terminal in the Mediterranean Sea, with more capacity and storage space, enhancing its performance in handling sea container traffic more efficiently.
I henhold til artikel 107, stk. 1, TEUF er statsstøtte enhver form for støtte, som ydes af en medlemsstat eller ved hjælp af statsmidler under enhver tænkelig form, og som fordrejer eller truer med at fordreje konkurrencevilkårene ved at begunstige visse virksomheder eller visse produktioner, i det omfang den påvirker samhandelen mellem medlemsstaterne.
The performance data relevant to the operation of Pier II [49] already demonstrate the accomplishment of this objective.
Med henblik på at vurdere, hvorvidt den pågældende foranstaltning udgør statsstøtte i henhold til artikel 107, stk. 1, i TEUF, skal alle følgende betingelser derfor være opfyldt.
Moreover, the project aims at the Commission's objective of common interest in relation to EU transport policy, as this has been analysed in different EU regulations and communications.
Foranstaltningen skal a) være tildelt direkte gennem statsmidler, b) give en virksomhed en økonomisk fordel, c) være selektiv, d) fordreje eller true konkurrencen og påvirke samhandelen mellem medlemsstaterne.
The acquisition of equipment and the construction of Pier III are considered as initial investment under the relevant EU regional aid rules concerning the application of Article 107(3)(a) TFEU.
Begrebet virksomhed
They correspond to EUR […] [50] million and have created around 900 direct and indirect full-time jobs that will remain for the 35 year concession period.
Enhver aktivitet, der består i at udbyde varer eller tjenester på et givet marked, betragtes som en økonomisk aktivitet [61].
Given the high investment amount, any possible aid amount would be well below the maximum aid ceiling of 30 % which was applicable for the region of Attiki up to end of 2010 or the maximum aid amounts approved by the Commission in decisions relevant to port infrastructure [51].
Kommissionen har allerede fastslået, at opførelse og drift af visse typer infrastruktur kan betragtes som en økonomisk aktivitet [62].
Thus the aid measures consist of the minimum necessary and appropriate measures for the support of such a big infrastructure project.
I henhold til fast retspraksis [63] udgør leveringen af infrastrukturfaciliteter til tredjemand mod betaling en økonomisk aktivitet.
PCT's own contribution to the project is well within the thresholds set out in the regional aid rules.
Da PCT har opgraderet den eksisterende pier II, anlagt den nye pier III og leverer alle havnetjenester vedrørende driften af containerterminalen, kan PCT betragtes som en virksomhed, for så vidt angår statsstøttereglerne.
Moreover any possible aid would be compatible with the common market on the basis of Article 107(3)(a) TFEU on the same grounds as the aid to PPA approved by the Commission in case C 21/09 [52].
PCT er følgelig underlagt statsstøttereglerne.
In particular the aid can be considered necessary in light of the need for public funding for the development of port infrastructure during the financial crisis, in accordance with EU policy in this respect [53], as well as to ensure the clarity, flexibility and predictability of the applicable tax system to concessions as this one.
Statsmidler
As regards the necessity of the aid measures, they argue that the fiscal provisions ensured compliance with the private sector project finance arrangements and avoidance of default of the company to pay its loans and potential liabilities.
I henhold til artikel 107, stk. 1, TEUF, ydes statsstøtte af en medlemsstat eller ved hjælp af statsmidler.
Without these fiscal provisions, the project finance arrangements that PCT could have achieved would be materially more onerous, something that might have potentially jeopardised its bid or the implementation of the concession contract (market failure).
Foranstaltningen fastlægges af staten og kan tilregnes staten.
In practice the fiscal provisions were necessary to ensure access of the concessionaire to the necessary funding from private sector funders [54].
Ved at give PCT mulighed for at opnå særlig skattemæssig behandling giver den græske stat afkald på statsmidler, den ville have modtaget, hvis den ikke havde vedtaget de påståede fordelagtige skattebestemmelser.
Finally a cash grant instead of these measures would have been inappropriate and unnecessary incentive given the difficulty in calculating in advance with accuracy the funding requirements arising from this market failure.
De omhandlede foranstaltninger indebærer derfor et tab af statsmidler og kan betragtes som ydet ved hjælp af statsmidler.
Moreover they argue that the measures have a clear incentive effect, as the commencement and implementation of the concession agreement and any investment works occurred after the adoption of these fiscal provisions.
Forekomst af selektiv fordel
In light of the economic crisis and the lack of financial credit prevailing in Greece and worldwide in 2008/2009, PCT had an incentive to proceed with the implementation of the concession only after the adoption of the law.
For at afgøre, om en statslig foranstaltning er statsstøtte, skal det i henhold til fast retspraksis fastlægges, om den modtagende virksomhed opnår en økonomisk fordel, den ikke ville have opnået under normale markedsbetingelser, dvs. uden statens indgriben [64].
Otherwise it could have abandoned the concession at the cost of just losing its bank letter of guarantee of EUR 5 million.
Det er kun foranstaltningens indvirkning på virksomheden, der er relevant, ikke årsagen til eller formålet med statens indgriben [65].
The incentive effect was also proven by the by the fact that PCT had undertaken the risk of the entire funding of the project.
Ved vurderingen heraf skal virksomhedens finansielle situation efter foranstaltningen sammenlignes med den finansielle situation, hvis foranstaltningen ikke var blevet gennemført.
They argue further that the estimates they provided [55] show that the fiscal provisions provide an amount between EUR […] million and EUR […] million [56] for the whole concession period, i.e. […] % to […] % of the total investment costs of EUR […] million, much lower than the aid amounts approved by the Commission in cases relevant to investments for ports.
Støttebegrebet omfatter ikke blot positive ydelser, men ligeledes indgreb, der under forskellige former letter de byrder, som normalt belaster en virksomheds budget, og derved, uden at være tilskud i ordets egentlige forstand, er af samme art og har tilsvarende virkninger [66].
Moreover they argue that the ex ante quantifications of the specific advantages were not necessary for their approval or for the implementation of the investment.
Med hensyn til skat har Domstolen fastslået, at en foranstaltning, hvorved offentlige myndigheder indrømmer visse virksomheder en afgiftsfritagelse, der giver de fritagne virksomheder en gunstigere økonomisk stilling end andre afgiftspligtige, udgør statsstøtte som omhandlet i artikel 107, stk. 1, TEUF.
According to them, this ex ante approach for the purposes of the assessment of Article 107 TFEU of any alleged benefit which might be said to arise from any of the fiscal provisions is appropriate in line with settled case-law [57].
Ligeledes kan en foranstaltning, der tildeler visse virksomheder en skattenedsættelse eller en udsættelse af betaling af skatter, der normalt ville være forfaldne til betaling, udgøre statsstøtte [67].
They also refer to certain Commission decisions [58] where the Commission approved non-notified State aid, by establishing the incentive effect and the necessary and proportionate character of such aid, in cases in which the aid had not been quantified upon an ex ante basis and/or could not be quantified even at the time of the adoption of the Commission's final decision.
De giver derfor PCT en fordel.
ASSESSMENT OF THE STATE AID CHARACTER OF THE MEASURES
Eksistensen af en fordel kan udelukkes, hvis den pågældende virksomhed leverer tjenesteydelser af almen økonomisk interesse, der opfylder de kriterier, der er fastsat i Altmark-dommen [68], eller hvis statens indgriben er sket i overensstemmelse med normale markedsbetingelser [69].
Article 107(1) TFEU defines State aid as any aid granted by a Member State or through state resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods in so far as it affects trade between Member States.
Disse to scenarier finder dog ikke anvendelse i denne sag.
Therefore, in order to determine whether the measures at stake constitute State aid within the meaning of Article 107(1) TFEU, all the following conditions have to be met.
Med hensyn til den »strukturelle ulempe«, som modtageren og de græske myndigheder gør gældende, bemærker Kommissionen først, at eksistensen af en strukturel ulempe i henhold til Domstolens praksis ikke er relevant, når det skal fastlægges, om der er tale om en fordel og dermed statsstøtte [70].
Namely, the measure has to: (a) be granted through state resources, (b) confer an economic advantage to an undertaking; (c) be selective; (d) distort or threaten to distort competition and affect trade between Member States.
Combus-sagen finder desuden under ingen omstændigheder anvendelse i nærværende sag.
Notion of undertaking
I Combus-sagen var Combus underlagt en strukturel ulempe sammenlignet med konkurrenterne i den private sektor, og foranstaltningerne i den sag udelukkede netop eksistensen af en fordel.
Based on Article 107(1) TFEU, State aid rules only apply where the recipient of an aid is an ‘undertaking’.
Det skyldtes, at de fleste af Combus' chauffører var tjenestemænd, hvilket medførte højere personaleomkostninger end, hvis selskabet havde ansat chauffører på kontrakt ligesom de øvrige busoperatører.
According to settled case-law, an undertaking is an entity engaging in an economic activity regardless of its legal status and the way in which it is financed [60].
PCT er imidlertid ikke underlagt en strukturel ulempe sammenlignet med konkurrenterne, da det forhold, at den påtog sig at investere i et stort offentligt infrastrukturprojekt, ikke i sig selv udgør en strukturel ulempe, men var en beslutning, som Cosco, virksomhedens moderselskab, traf som en privat investor inden for rammerne af dets sædvanlige forretningsaktiviteter.
In addition, any activity consisting in offering goods and/or services in a given market is an economic activity [61].
Combus-dommen er derfor ikke relevant for denne sag.
The Commission has already considered that the construction and operation of some types of infrastructure can be considered as an economic activity [62].
Med hensyn til foranstaltningen vedrørende fritagelse for skatter, bidrag og rettigheder til fordel for staten eller tredjemand vedrørende aftalerne mellem kreditorerne og navnlig PCT's moderselskab, Cosco, af de låneaftaler, hvorunder forpligtelser og rettigheder i medfør deraf overføres [71], svarer denne bestemmelse ifølge Kommissionen til en gratis forsikringskontrakt fra staten til PCT's kreditorer.
Moreover according to settled case-law [63], the provision of infrastructure facilities to third parties against remuneration constitutes an economic activity.
PCT's kreditorer, navnlig Cosco, kan have ret til beskyttelse mod betaling af skatter, bidrag og andre rettigheder til fordel for staten eller tredjemand, som den græske stat eventuelt indfører på et senere tidspunkt, uden at skulle betale kompensation til staten for sådan beskyttelse.
As PCT has upgraded the existing Pier II, constructed the new Pier III and provides the whole range of port services related to the operation of the container terminal, it can be considered as an undertaking for the purposes of State aid rules.
Som følge af denne foranstaltning stilles Cosco mere fordelagtigt end andre investorers kreditorer, da Cosco ikke skal betale en præmie til staten for en sådan beskyttelse.
Thus PCT is subject to State aid rules.
I lyset af karakteren af denne foranstaltning, der finder anvendelse, hvis staten vedtager generelt gældende bestemmelser om indirekte afgifter på transaktioner af denne type, sikrer den i det væsentlige skattemæssig beskyttelse af PCT's kreditorer, navnlig Cosco, i forhold til virksomheder i samme retlige og faktiske situation som kreditorer i andre virksomheder, der foretager investeringer.
State resources
Hvis staten vedtager generelt gældende bestemmelser om indirekte afgifter på overførsel af låneforpligtelser, der foretages af virksomheder, skal alle andre investorers kreditorer betale sådanne indirekte afgifter, hvis de vil overføre sådanne lånerettigheder.
According to Article 107(1) TFEU, an alleged State aid measure should be granted by a Member State or through state resources.
For PCT's tilfælde vil overførslen af en rettighed, der følger af lånefinansieringen af dens investering, mellem dens kreditorer og navnlig Cosco, ikke være genstand for en sådan afgift, og staten modtager ingen kompensation for ydelsen af denne beskyttelse.
The measure is decided by the state and imputable to the state.
Den omhandlede fordel er derfor selektiv, da den kun vedrører PCT's kreditorer, navnlig Cosco, som overfører rettigheder og/eller forpligtelser, der følger af lånene i forbindelse med finansieringen af koncessionsaftalen og PCT.
By allowing PCT to enjoy a specific tax treatment, the Greek state foregoes state resources that it would have obtained if it had not enacted the alleged advantageous fiscal provisions.
For at være omfattet af anvendelsesområdet for artikel 107, stk. 1, TEUF skal en statslig foranstaltning begunstige »visse virksomheder eller visse produktioner« i forhold til andre virksomheder, der under hensyntagen til det formål, der forfølges med den pågældende foranstaltning, befinder sig i en tilsvarende faktisk og retlig situation [72].
Hence the measures at issue involve a loss of state resources and they can be considered as granted through state resources.
I forbindelse med skattemæssige foranstaltninger skal Kommissionen derfor i princippet vurdere den materielle selektivitet af foranstaltninger ved hjælp af en analyse i tre trin.
Existence of a selective advantage
Først skal den almindelige eller »normale« ordning efter det gældende skattesystem identificeres (»referencesystemet«).
According to constant case-law, in order to determine whether a state measure constitutes State aid, it is necessary to establish whether the recipient undertaking receives an economic advantage that it would not have obtained under normal market conditions, i.e. in the absence of state intervention [64].
Dernæst skal det vurderes, om foranstaltningen udgør en afvigelse i forhold til referencesystemet, for så vidt som den skelner mellem økonomiske aktører, der under hensyntagen til det formål, der forfølges med det pågældende system, befinder sig i en tilsvarende faktisk og retlig situation [73].
Only the effect of the measure on the undertaking is relevant, neither the cause nor the objective of the state intervention [65].
Hvis en sådan afvigelse konstateres, dvs. hvis den pågældende foranstaltning prima facie er selektiv, skal det på det tredje trin undersøges, om den særlige foranstaltning er en følge af den særlige karakter eller opbygning af det skattesystem, den er en del af, og dermed kan begrundes.
To assess this, the financial situation of the undertaking following the measure should be compared with the financial situation if the measure had not been introduced.