natgillin/translations-raw huggingface dataset:
Denne støtte kan følgelig ikke anses for nødvendig for gennemførelsen af projektet, da PCT under alle omstændigheder ville have påtaget sig det.
It results from the considerations above that the measures at stake are likely to affect trade between Member States and distort or threaten competition.
Som allerede forklaret ovenfor består de omhandlede foranstaltninger i ubegrænsede skattemæssige foranstaltninger, der udgør driftsstøtte, som normalt er forbudt.
According to the Court's standard case-law, it is sufficient to establish that the aid in question is likely to affect trade between Member States and threatens to distort competition [179].
Sådan støtte kan kun accepteres under særlige og specifikt fastsatte betingelser.
In view of the above analysis, the Commission does not consider it necessary to further define the exact range of the services or geographic market in question or analyse in detail its structure and the ensuing competitive relationships [180].
I forbindelse med vurderingen af foreneligheden af finansieringen af havneinfrastrukturprojektet på grund af artikel 107, stk. 3, litra c), TEUF kan denne type støtte ikke anses for forenelig.
As regards the argument presented by PCT that the assessment of the effect of the fiscal measures on competition and trade would require an examination of the equivalent tax systems applying within the relevant markets, the Commission notes that according to settled case-law [181] the fact that a Member State seeks to approximate by unilateral measures the conditions of competition in a particular sector of the economy to those prevailing in other Member States cannot deprive the measures in question of their character as aid.
Modtageren hævder, at et markedssvigt i dette tilfælde omfatter behovet for at sikre stabilitet, retssikkerhed og fleksibilitet med hensyn til de skattemæssige rammer for gennemførelsen af koncessionsaftalen.
Conclusion
Manglende på en sådan »ramme« afholdt desuden — hvilket er vigtigere — ikke Cosco fra at påtage sig at investere i havnen i Piræus.
ASSESSMENT OF COMPATIBILITY OF THE MEASURES
Kommissionen finder derfor, at målet om at sikre stabilitet, retssikkerhed og fleksibilitet ikke kan godtgøre nødvendigheden eller tilskyndelsesvirkningen af de omhandlede støtteforanstaltninger.
The Greek authorities and PCT argue that the aid measures should be considered compatible with the internal market on the basis of Article 107(3)(a) and 107(3)(c) TFEU, as well as the EU regional aid rules.
I lyset af ovennævnte mener Kommissionen, at de støtteforanstaltninger, der blev indrømmet PCT, ikke var nødvendige, da det ikke er blevet godtgjort, at Cosco ville have opgivet gennemførelsen af projektet uden dem.
Applicability of Regional aid guidelines 2007-2013 [182] (‘RAG’)
Støtteforanstaltningerne udgør derfor driftsstøtte, som fritager PCT for omkostninger, virksomheden ellers skulle have afholdt, og kan ikke betegnes som forenelige.
The Commission notes that the legal right of PCT to make use of the aid measures was conferred on it upon publication in the Official Journal of the law including the measures, i.e. on 30 March 2009 [183].
På grundlag af denne konklusion finder Kommissionen det ikke nødvendigt yderligere at undersøge de andre betingelser i artikel 107, stk. 3, litra c), TEUF vedrørende proportionalitet og fordrejning af konkurrencen for at konkludere, at støtteforanstaltningerne er uforenelige.
Thus the Commission will assess the measures on the basis of RAG 2007-2013 that were applicable in March 2009.
TILBAGEBETALING AF STØTTEN
The Commission notes that the aid measures under assessment consist in uncapped fiscal advantages that cannot be considered as investment aid but as operating aid under regional aid rules.
I henhold til fast retspraksis skal støtte, som af Kommissionen er blevet erklæret for uforenelig med det indre marked, tilbagebetales for at genoprette den oprindelige situation [192].
RAG 2007-2013 may exceptionally and in very limited cases allow operating aid [184] in regions eligible under the derogation in Article 107(3)(a) TFEU.
Kvantificering
Thus it has to be examined whether the aid measures comply with the conditions of operating aid set out in the RAG.
Da de græske myndigheder ikke har fremlagt tilstrækkelige oplysninger, fastsættes der i denne afgørelse ikke det præcise støttebeløb, som PCT har modtaget under hver enkelt foranstaltning.
Operating aid under the RAG 2007-2013 may be allowed provided that it is justified in terms of its contribution to regional development and its nature and its level is proportional to the handicaps it seeks to alleviate.
Kommissionen mener dog, at følgende oplysninger bør lægges til grund, når medlemsstaten fastsætter det beløb af uforenelig statsstøtte, som PCT skal tilbagebetale:
Moreover operating aid should in principle be granted in respect of a predefined set of eligible expenditure or costs [186] and limited to a certain proportion to these costs.
Fritagelse for indkomstbeskatning af påløbne renter indtil den dato, hvor pier III tages i brug:
It also has to be temporary and reduced over time and should be phased out when the regions concerned achieve real convergence with the wealthier areas of the EU.
Denne foranstaltning indebærer støtte til PCT svarende til den indkomstskat, som PCT normalt skulle have betalt af påløbne renter indtil den dato, hvor pier III blev taget i brug, og som PCT blev fritaget for i medfør af artikel 2, stk. 1, i loven.
The Commission notes that given the nature of the aid and the handicaps it seeks to alleviate, in principle ad hoc aid, could not tackle such handicaps, as it is highly unlikely that granting operating aid to one undertaking would tackle the handicaps in a holistic way.
De græske myndigheder har anført, at PCT i praksis ikke opnåede en fordel ved denne bestemmelse, da virksomheden i sin skattepligtige indkomst indregnede de renter, der var påløbet dens likvide midler (hvorfor der skulle betales indkomstskat af denne indkomst).
Moreover, the justification put forward by the Greek authorities and PCT for the aid measures, i.e. the development and the modernisation of the sea container terminal transport sector, through the creation of legal certainty of the fiscal regime applicable to the investment project, cannot be considered as handicaps related to the region concerned that would need to be alleviated.
De bør derfor fremlægge dokumentation for, at det faktisk er tilfældet.
Moreover, even if the Commission accepted such justification as pertinent in this case, there is no predefined eligible expenditure related to such handicaps and consequently aid amount.
Hvis PCT anvendte denne bestemmelse, bør de græske myndigheder oplyse følgende datoer:
Moreover the aid measures are not digressive in time and were not meant to be phased out when the region of Attiki would become a ‘c’ region on 1 January 2011 [187].
den dato, fra hvilken PCT var fritaget for indkomstskat af påløbne renter
Therefore the aid measures cannot be considered compatible on the basis of the RAG 2007-2013.
den dato, hvor pier III blev taget i brug.
Direct application of Article 107(3)(c) TFEU
De græske myndigheder bør som udgangspunkt tage PCT's indeståender i de græske banker hvert år (efter datoen for fritagelsen for indkomstskat af påløbne renter) og de relevante renter, der er opnået hvert år, og anvende dem på den indkomstskatteprocent, der er gældende i det enkelte år.
Objective of common interest
Ret til refusion af momstilgodehavende, uanset om kontraktgenstanden eller dele heraf er færdiggjort
In its communication entitled Sustainable Future for Transport: Towards an integrated, technology-led and user-friendly system [188], the Commission underlined that the development of ports and intermodal terminals is key to achieving an integrating and intelligent logistic system in the EU.
Denne foranstaltning indebærer støtte til PCT, der svarer til hele beløbet for den momsrefusion, virksomheden fortsat har ret til (i henhold til denne bestemmelse), hvis projektet ikke er påbegyndt fem år efter afholdelsen af de tilknyttede udgifter.
In the communication on Strategic Goals and Recommendations for the Maritime Transport Policy until 2018 [189], the Commission underlines that providing new port infrastructures, as well as improving the use of the existing capacities, is essential to ensuring that EU ports can cope efficiently with their gateway function.
I henhold til de græske myndigheder har PCT taget investeringsprojektet i brug inden for fem år fra projektets start, og undtagelsesperioden på fem år har derfor ikke ført til et specifikt beløb, som skal tilbagebetales.
According to Regulation (EU) No 1315/2013 of the European Parliament and of the Council [190], the TEN-T could be best developed through a dual-layer approach, consisting of a comprehensive network and a core network.
De græske myndigheder har dog ikke fremlagt dokumentation for, at opførelsen af projektet er færdiggjort, og at investeringen er taget i brug.
The comprehensive network constitutes the basic layer of the new TEN-T.
De græske myndigheder bør derfor fremlægge dokumentation for færdiggørelsen af projektet.
It consists of all existing and planned infrastructure meeting the requirements of the TEN-T Regulation.
De bør desuden fremlægge listen over fakturaer vedrørende dette anlægsprojekt og de datoer, hvor PCT modtog momsrefusion for disse fakturaer.
The core network should constitute the backbone of the development of a sustainable multimodal transport network, should stimulate the development of the entire comprehensive network and be in place by 2030 at the latest.
Såfremt opførelsen af projektet ikke er færdiggjort, vil femårsdagen fra datoen for refusion af moms for hver faktura vedrørende dette projekt være datoen for tildeling af støtte.
The port of Piraeus is one of the seaports included in the EU core network.
Støtten ville i hvert tilfælde være det refunderede momsbeløb.
Within this context, the port of Piraeus is one of the biggest and most significant in the Mediterranean Sea and its operation is key to the development of Greece's economy and important for the development of the EU transport policy objectives.
Bred definition af investeringsgode => direkte ret til refusion af 90 % af momstilgodehavende uden revision
The investment that PCT undertook has developed a part of the Piraeus port to a modern sea container terminal by enhancing its efficiency, storage capacity, ability to service new generation freight ships and interconnectivity.
Denne foranstaltning indebærer støtte til PCT, der således svarer til de renter, der er påløbet den refunderede moms af alle andre udgifter end til anlægsaktiver (vedrørende investeringsgodet) fra det tidspunkt, hvor refusionen blev stillet til rådighed for PCT, og indtil det tidspunkt, hvor PCT ville være berettiget til en sådan refusion, dvs. tre år senere, eller indtil det tidspunkt, hvor PCT ville have kunnet modregne sit momstilgodehavende (vedrørende disse udgifter) i den skyldige moms.
Under the concession agreement it is expected that the capacity will increase from at least 300000 TEU during the first year of the concession period to at least 3700000 TEUs after the eight years of the concession period.
De græske myndigheder bør skelne mellem moms vedrørende anlægsaktiver, der er omfattet af begrebet investeringsgode, og den indgående moms vedrørende andre arbejder og tjenesteydelser.
Thus it can be considered that investment in port facilities featured with elements of State aid can contribute to an objective of common interest.
Denne indgående moms skal derefter beregnes.
Necessity and incentive effect
På grundlag af det beløb, der fås ved denne beregning, skal de græske myndigheder beregne den rente, staten bør modtage for kontant forskudsbetaling inden den treårige periode, op til hvilket PCT under alle omstændigheder kan modtage refusion.
According to the Commission case practice in this field, the necessity of the aid is established if it can be proven that the amount of the inflow of net revenues generated by the investment project is not sufficient to remunerate the investment costs of the investor.
Disse renter skal derefter beregnes for perioden fra det tidspunkt, hvor refusionen blev stillet til rådighed for PCT, og indtil PCT ville have haft ret til en sådan refusion, nemlig tre år senere.
In essence if these revenues are not sufficient the project would not have been undertaken by a private investor without public support and State aid would be considered necessary.
Hvis det kan dokumenteres, at PCT kunne modtage refusion inden den treårige periode, beregnes den relevante rente indtil det tidspunkt, hvor PCT ville have været i stand til at modregne sin indgående moms (vedrørende disse udgifter) i virksomhedens skyldige moms.
The Greek authorities and the beneficiary argue that the aid measures were necessary because without them the project finance arrangements that PCT would have achieved would have been much more onerous and might have potentially jeopardised the implementation of the project.
Retten til morarenter uden procedurekrav eller tidsfrister, hvis staten ikke refunderer moms
The Commission has consistently considered that port infrastructure projects require considerable capital investments that can only be recovered in the very long term and their economic viability may not always be ensured without public support.
Denne foranstaltning indebærer støtte til PCT, der svarer til de renter, virksomheden (i medfør af denne bestemmelse) kan kræve fra den græske stat efter udløbet af fristen på 60 dage fra det tidspunkt, hvor den indgav den relevante momsangivelse (med anmodning om momsrefusion), mens andre virksomheder i en tilsvarende situation ikke har ret til renter.
However, in this case, PPA, the awarding authority that conducted the tender procedure for the selection of the concessionaire of the Port of Piraeus, had already estimated that the project's economic viability would be ensured, something that is proven by the fact that according to the tender documents the selected beneficiary was meant to undertake the whole investment on its own expenses.
PCT har anført, at den ikke udnyttede denne bestemmelse.
In addition, PCT undertook the extension of Pier II and the construction of Pier III, by assuming on its own all the investment costs that this project would entail.
Hvis dette ikke er tilfældet, og sådanne renter er blevet betalt af staten, bør de græske myndigheder fremlægge oplysninger om de præcise rentebetalinger og de datoer, hvor betalingerne fandt sted.
When it submitted its bid that was accepted by PPA, it had estimated that its investment in the Port of Piraeus would be profitable for it without the need of any public support, as otherwise it would not have submitted the bid or it would have submitted it with a reservation as regards the profitability of the project in the absence of a specific fiscal treatment.
Disse datoer er da datoerne for tildeling af støtte, og de tilsvarende betalte renter er da de ydede støttebeløb på disse datoer.
Moreover, the fact that Cosco aimed at turning the port of Piraeus into the first container terminal in the Mediterranean Sea demonstrates the potential of this port, as well as the profitability of the investment project that was never questioned [191].
Underskudsfremførsel uden tidsbegrænsning
Therefore it cannot be considered that the measures under examination were necessary to ensure the economic viability of the investment project.
Støtten er i dette tilfælde den yderligere selskabsskat, som PCT skulle have betalt, hvis der ikke var foretaget fremførsel af underskud ud over tidsfristen på fem år.
The fact that the China Development Bank waited for the adoption of the ratification law does not demonstrate the necessity of the aid measures.
Den ydede støtte er med andre ord lig med forskellen mellem den indkomstskat, PCT faktisk har betalt, og den indkomstskat, virksomheden skulle have betalt, hvis den ikke havde haft mulighed for at fremføre underskud i mere end fem år efter deres bogføring.
Given that the concession contract had to be ratified by law in line with the Greek legislative practice, any bank would have waited for the adoption of the ratification law, without this being specifically related to the grant of the measures under examination.
Støttedatoen er i dette tilfælde den dato, hvor skatten skulle have været betalt.
Moreover the protection requested by the European Investment Bank against general or discriminatory change in law, does not prove either the necessity of the aid.
De græske myndigheder bør fremlægge dokumentation for PCT's årlige skatteunderskud og dokumentere, om de blev fremført i en periode på mere end fem år.
PCT only started the construction works after the ratification of the concession contract by law.
Hvis det er tilfældet, skal de beregne virkningen af disse tab for skattegrundlaget og følgelig den tilsvarende indkomstskat, som PCT ikke betalte som følge af denne fremførsel.
But this is also related to the fact that all public contracts of this nature have to be ratified by law.
PCT har oplyst, at den anvendte den faste lineære afskrivningsmetode.
Any company in the position of PCT would have waited for the ratification of the contract in any case.
De græske myndigheder bør fremlægge dokumentation for, at kun fast lineær afskrivning er blevet anvendt, og bør ikke give mulighed for at skifte til andre afskrivningsmetoder.
In addition, Cosco had committed to implement the project already at the time it submitted its bid and this took place before the adoption of the granting act, i.e. the ratification law.
Støttedatoen er i dette tilfælde den dato, hvor den yderligere skat skulle have været betalt.
Moreover, the beneficiary never invoked the existence of a funding gap that needed to be covered by the measures under examination.
Fritagelse for betaling af stempelafgifter på låneaftaler og enhver tillægsaftale om finansiering af projektet
The fact that PCT only quantified the amount of the aid after the opening of the formal investigation procedure by the Commission, i.e. almost 5 years after the signature of the concession contract, demonstrates that the amount of aid was not taken into consideration by PCT in its initial business plan, and in particular when Cosco decided to undertake the investment.
De græske myndigheder bør angive, om PCT har indgået andre låneaftaler end de nævnte med Cosco.
As regards the Commission decisions invoked by the beneficiary, where the Commission approved non-notified aid in cases where the aid had not been quantified in advance, the Commission notes that the cases mentioned are not applicable in the current case, as they do not concern funding of port infrastructure, where a specific funding gap has to be determined even for an ex post analysis of compatibility.
Med hensyn til disse aftaler vil den ydede støtte til PCT være lig med de tilsvarende stempelafgifter, der finder anvendelse for disse lån.
Consequently, this aid cannot be considered necessary for the implementation of the project, as PCT would in any case undertake it.
Datoen for ydelse af støtten er forfaldsdatoen for disse stempelafgifter.
In any case, as already explained above, the measures under examination consist in uncapped fiscal advantages that constitute operating aid which is normally prohibited.
Fritagelse til fordel for PCT's kreditorer for skatter, bidrag og rettigheder til fordel for staten eller tredjemand, som de normalt skulle betale, for så vidt angår kontakter vedrørende overførsel af forpligtelser og rettigheder, der følger af PCT's låneaftaler
Such aid can only be accepted in exceptional specifically determined conditions.
Denne foranstaltning indebærer støtte til PCT's kreditorer, navnlig Cosco, som er lig med det stempelafgiftsbeløb, som Cosco normalt skulle betale i henhold til de generelt gældende bestemmelser, hvis et lån, der er omfattet af en aftale med PCT, blev overført til tredjemand.
In the context of the compatibility analysis of the funding of port infrastructure project on the basis of Article 107(3)(c), this type of aid cannot be considered as compatible.
De græske myndigheder bør oplyse, om denne bestemmelse er blevet anvendt.
The beneficiary argues that the market failure in this case consists in the need to ensure stability, legal certainty and flexibility as regards the fiscal framework of the implementation of the concession contract.
Hvis det er tilfældet, bør de fastsætte den stempelafgift, der skulle have været betalt for sådanne juridiske dokumenter.
In this respect, the Commission notes that in accordance with its constant practice, the need to ensure stability, legal certainty and flexibility cannot be considered as a market failure, or as a valid basis of compatibility of aid measures.
Fritagelse for betaling af stempelafgifter for enhver kompensation, som PPA måtte give PCT under koncessionsaftalen, og som er uden for anvendelsesområdet for momsloven
Moreover and most importantly, the absence of such a ‘framework’ did not deter Cosco from undertaking to invest in the Port of Piraeus.
Denne foranstaltning indebærer en fordel for PCT, der svarer til den stempelafgift, som virksomheden skulle have betalt under sådanne omstændigheder, og som den er fritaget for.
Thus the Commission considers that the objective to ensure stability, legal certainty and flexibility cannot prove the necessity or the incentive effect of the aid measures under examination.
De græske myndigheder bør oplyse, om denne bestemmelse er blevet anvendt.
In view of the above the Commission considers that the aid measures granted to PCT were not necessary, as it has not been proven that Cosco would have abandoned the implementation of the project in their absence.
Hvis det er tilfældet, bør de fastsætte de støttebeløb, der er ydet til PCT, og datoen for deres udbetaling på samme måde som for ovennævnte foranstaltninger.
Thus the aid measures constitute operating aid, relieving PCT from costs that it would normally have to bear and cannot be declared compatible.
Særbehandling af udenlandske investeringer efter PCT's anmodning
In view of this conclusion, the Commission does not consider it necessary to examine further the other conditions of Article 107(3)(c), on proportionality and distortion of competition, in order to conclude that the aid measures are incompatible.
I følge de græske myndigheder er denne ordning ikke blevet anvendt.
RECOVERY OF THE AID
Som nævnt i betragtning 220 har PCT ikke desto mindre ret til at anmode om og opnå denne særbehandling.
According to established case-law, aid regarded by the Commission as being incompatible with the common market has to be recovered in order to re-establish the previously existing situation [192].
Tidspunkt
As the measures above constitute unlawful and incompatible State aid, the Commission should order the recovery of unlawfully granted aid that is incompatible with the internal market, unless the beneficiary can have legitimate expectations or rely on a general principle of EU law [193].Quantification
Senest to måneder efter meddelelsen af denne afgørelse til Den Hellenske Republik skal Grækenland underrette Kommissionen om de foranstaltninger, der er planlagt eller iværksat:
The quantification of the aid provided by the Greek authorities and the beneficiary was based on the hypothetical assumptions of PCT's business plan in 2009.
i. angivelse af de foranstaltninger, der kan være omfattet af de minimis-forordningen, og indgivelse af dokumentation herfor
Thus they cannot serve as a basis for the exact quantification of the aid amounts.
angivelse af de foranstaltninger, der er blevet tilbagesøgt, eller angivelse af de vedtagne planer for tilbagesøgning.
In the absence of appropriate information on behalf of the Greek authorities, the present decision does not establish the exact amount of aid received by PCT for each one of the measures.
Senest fire måneder efter meddelelsen af denne afgørelse til Den Hellenske Republik skal Grækenland meddele Kommissionen, at den har gennemført tilbagesøgningen.
However, the Commission considers that the following methodology should be followed by the Member State in order to determine the amount of incompatible State aid to be recovered from PCT: