natgillin/translations-raw huggingface dataset:
Dette er i princippet sidste frist for tilbagesøgning.
Exemption from income tax on interest accrued until the date of the commencement of operation of Pier III
I de tilfælde, hvor PCT opnåede en fordel, der ikke oversteg de tærskler, der er anført i Kommissionens forordning (EF) nr. 1407/2013 [194], bør fordelen ikke anses for statsstøtte, hvis alle de betingelser, der er fastsat ved forordningen er opfyldt, og er ikke genstand for tilbagesøgning.
This measure involves aid to PCT that is equal to the income tax which PCT would normally have to pay on the accrued interests until the commencement of operations of Pier III and from which PCT was exempted based on Article 2(1) of the Law.
De beløb, der skal tilbagesøges, tilskrives rente fra den dato, hvor de blev stillet til rådighed for PCT, indtil de er tilbagebetalt.
The Greek authorities indicated that PCT did not benefit from this provision in practice, as it included in its taxable income the amount of interest accrued on cash deposits (and thus this income was subject to income tax).
Renten beregnes med renters rente i overensstemmelse med kapitel V i Kommissionens forordning (EF) nr. 794/2004 [195] og Kommissionens forordning (EF) nr. 271/2008 [196] om ændring af forordning (EF) nr. 794/2004.
They should therefore provide evidence that this is indeed the case.
KONKLUSION
In case PCT made use of this provision, the Greek authorities should first provide the following dates:
Kommissionen finder, at Grækenland ulovligt har gennemført følgende støtteforanstaltninger i strid med artikel 108, stk. 3, i traktaten om Den Europæiske Unions funktionsmåde:
the date since when PCT was exempted from income tax on interest accrued,
fritagelse for indkomstbeskatning af påløbne renter indtil den dato, hvor pier III tages i brug
the date when the operation of Pier III started.
ret til refusion af momstilgodehavende, uanset om kontraktgenstanden er færdiggjort, definition af begrebet »investeringsgode« med hensyn til momsbestemmelser, ret til udestående renter fra den første dag efter den 60. dag efter ansøgningen om momsrefusion
The Greek authorities should take as basis the relevant deposits of PCT in the Greek banks each year (following the date of exemption from income tax on interest accrued), the relevant interests that derived each year and apply to them the income tax rate applicable each year.
underskudsfremførsel uden tidsbegrænsning
Right to VAT credit refund irrespective of the date of completion of the construction work or of its parts
valgfrihed mellem tre afskrivningsmetoder vedrørende investeringsomkostningerne til ombygning af pier II og opførelse af pier III
This measure involves aid to PCT that is equal to the full amount of the VAT refund that PCT is allowed to keep (under this provision) if 5 years after the realisation of the related expenditure, the project did not start.
fritagelse for betaling af stempelafgifter på låneaftaler og enhver tillægsaftale om finansiering af projektet
The Greek authorities have indicated that PCT has already put in use the investment project within 5 years from the start of the project, so the 5 year exemption period did not result to a specific amount to be recovered.
fritagelse for skatter, stempelafgifter, bidrag og andre rettigheder til fordel for staten eller tredjemand, for så vidt angår kontrakter mellem kreditorerne i de låneaftaler, hvorved forpligtelserne og de deraf resulterende rettigheder overføres
However, the Greek authorities have not submitted any proof demonstrating that the construction of the project has been completed and that the investment was put in use.
fritagelse for betaling af stempelafgifter for enhver kompensation, som PPA måtte give PCT under koncessionsaftalen, og som er uden for anvendelsesområdet for momsloven
Therefore, the Greek authorities should provide proof demonstrating the project's completion of construction.
beskyttelse i henhold til den særlige beskyttelsesordning for udenlandske investeringer.
In addition, they should also provide the list of invoices related to this construction and the dates when PCT received VAT refunds for these invoices.
De græske myndigheder har ikke fritaget PCT for reglerne vedrørende tvangsekspropriering og ydede derfor ikke støtte til PCT i denne henseende.
In case the construction of the project is not complete, the fifth anniversary from the date of refund of VAT for each invoice related to this construction would be the date of granting aid.
Alle ovennævnte støtteforanstaltninger er uforenelige med traktaten og skal tilbagesøges —
The aid in each case would be the amount of VAT refunded.
VEDTAGET FØLGENDE AFGØRELSE:
Broad definition of investment good => direct right to 90 % VAT credit refund without audit
Artikel 1
This measure involves aid to PCT that is equal to the interests accrued on VAT refunded for all expenses other than for tangible goods (relating to the investment good), from the moment the refund was put at the disposal of PCT up to the moment PCT would have been entitled to such refund, namely 3 years later or up to the moment where PCT would have been able to offset its VAT input (concerning these expenses) against output VAT.
Følgende statsstøtteforanstaltninger til fordel for Piraeus Container Terminal S.A. og dens kreditor, Cosco, som ulovligt blev gennemført af Grækenland i strid med artikel 108, stk. 3, i traktaten om Den Europæiske Unions funktionsmåde, er uforenelige med det indre marked:
The Greek authorities should make a distinction between the VAT relevant to tangible assets that fall within the scope of the notion of investment good and the VAT input related to other works and services.
beskyttelse i henhold til den særlige beskyttelsesordning for udenlandske investeringer.
This VAT input will have then to be calculated.
Artikel 2
On the basis of the amount deriving from this calculation the Greek authorities will have to calculate the interest that the State should ask for the advance cash payment before the period of 3 years, up to which PCT could in any case be refunded.
De græske myndigheder ydede ikke statsstøtte ved at fritage Piraeus Container Terminal S.A. for reglerne vedrørende tvangsekspropriering.
These interests must be calculated for the period from the moment the refund was put at the disposal of PCT up to the moment PCT would have been entitled to such refund, namely 3 years later.
Artikel 3
If it can be proven that it could be refunded before the 3-year period, the relevant interest will be calculated up to the moment where PCT would have been able to offset its VAT input (concerning these expenses) against output VAT.
Grækenland skal tilbagesøge den i artikel 1 omhandlede uforenelige støtte fra PCT og dens moderselskab Cosco.
Right to arrear interests without temporal or procedural requirements in case the State does not refund VAT
De beløb, der skal inddrives, tilskrives rente fra den dato, hvor de blev stillet til rådighed for modtageren, indtil de er tilbagebetalt.
This measure involves aid to PCT that is equal to the interests which PCT can request (under this provision) from the Greek state once 60 days have passed from the moment it filed the relevant fiscal declaration (to request the VAT refund), while other companies in a similar situation would not be entitled to interests.
Grækenland ophæver alle bestemmelser, der gør det muligt at fortsætte de i artikel 1 omhandlede foranstaltninger med virkning fra datoen for vedtagelsen af denne afgørelse.
However, if this is not the case and such interests have indeed been paid by the State, then the Greek authorities should indicate the exact interests paid together with the dates when these payments took place.
Grækenland indstiller alle udestående betalinger af den i artikel 1 omhandlede støtte med virkning fra datoen for vedtagelsen af denne afgørelse.
These dates would be the granting dates and the corresponding interests paid would be the aid amounts granted on these dates.
Artikel 4
Loss carry-forward without temporal limitation
Tilbagesøgningen af den i artikel 1 omhandlede støtte iværksættes øjeblikkeligt og effektivt.
The aid in this case would be the additional corporate tax that PCT would have to pay if no loss carry-forward had taken place beyond the temporal limitation of five years.
Grækenland efterkommer denne afgørelse senest fire måneder efter meddelelsen deraf.
In other words, the aid is equal to the difference between the income tax that PCT actually paid and the income tax that it would have paid in the absence of the possibility to carry forward its losses more than 5 years after these losses occurred.
Artikel 5
The granting date in this case would be the date when the tax would have been due.
Senest to måneder efter meddelelsen af denne afgørelse sender Grækenland følgende oplysninger:
The Greek authorities should submit data demonstrating the fiscal losses PCT had each year and whether they were carried forward for a period of more than 5 years.
det samlede beløb (hovedstol og renter), der skal tilbagesøges fra PCT og dens moderselskab Cosco
If this is the case, then they will have to calculate the impact of these losses on its taxable base and consequently the corresponding income tax that PCT did not pay due to this carry-forward.
en detaljeret beskrivelse af allerede trufne og planlagte foranstaltninger med henblik på at efterkomme denne afgørelse
PCT indicated that it made use of the fixed straight line method.
dokumentation for, at PCT og dens moderselskab Cosco har fået påbud om at tilbagebetale støtten.
The Greek authorities should provide proof that only the fixed straight line method has been used and not provide any possibility to change to the other depreciation methods.
Grækenland underretter løbende Kommissionen om resultaterne af gennemførelsen af de nationale foranstaltninger, der er vedtaget i henhold til denne afgørelse, indtil tilbagebetalingen af den i artikel 1 nævnte støtte er afsluttet.
If any other depreciation method has been used, the aid would be the difference between the corporate tax PCT would have to pay while using the fixed straight line depreciation method and the corporate tax while using any of the other two methods.
Grækenland indsender på Kommissionens anmodning straks oplysninger om, hvilke foranstaltninger der allerede er truffet eller planlagt for at efterkomme afgørelsen.
The granting date of the aid would be the date when the additional tax would have been due.
Grækenland sender tillige detaljerede oplysninger om, hvor store støttebeløb og renter støttemodtageren allerede har tilbagebetalt.
Exemption from stamp duties on the loan agreements and any ancillary agreement for the funding of the work
Artikel 6
The Greek authorities should indicate whether PCT has contracted other loan agreements than the ones mentioned with Cosco.
Denne afgørelse er rettet til Grækenland.
As regards these agreements, the aid granted to PCT would be equal to the corresponding stamp duties applicable for these loans.
Udfærdiget i Bruxelles, den 23. marts 2015.
The dates of granting the aid amounts would be the dates when these stamp duties were due.
På Kommissionens vegne
Exemption in favour of PCT's creditors from taxes, stamp duties, contributions and any rights in favour of the State or third parties that they would normally have to pay on contracts transferring the obligations and rights resulting from PCT's loan agreements
Medlem af Kommissionen
This measure involves aid to PCT's creditors, in particular Cosco which is equal to the amount of stamp duty that Cosco would normally have to pay, under the generally applicable rules, in case of transfer of a loan contracted with PCT to a third party.
EFT L 83 af 27.3.1999, s. 1.
According to the Greek authorities, Cosco has given two loans to PCT in 2009 which were paid out in 2011.
Registreret af Kommissionens tjenestegrene den 13. maj 2009.
On this basis, the Commission has no reason to believe that such a transfer took place.
Registreret af Kommissionens tjenestegrene samme dag.
The Greek authorities should clarify if this provision has been used.
Se fodnote 4.
If it is the case then they will have to determine the stamp duty that would be due for such legal acts.
Se artikel 1, stk. 1, i koncessionsaftalen for oplysninger om dens anvendelsesområde, og afsnit 3 om retten til brug og udnyttelse.
Exemption from stamp duties for any compensation paid by PPA to PCT under the Concession contract, which is outside the scope of the VAT code
Se artikel 3, stk. 1, nr. iii, i koncessionsaftalen.
This measure provides to PCT an advantage which is equal to the stamp duty that it would have to pay in such circumstances and from which it is relieved.
Offentliggjort i Den Europæiske Unions Tidende.
The Greek authorities should indicate if this provision has been used.
Ref. 2008/S 20-026332 fra 30. januar 2008, ændret ved ref. 2008/S 54-072476 fra 18. marts 2008 med forlængelse af fristen for indgivelse af tilbud til den 19.5.2008.
If it has been used then they will have to identify the aid amounts granted to PCT and their corresponding granting dates in the same way as described for the measures above.
fritagelse for selskabsskat for varer, arbejder og tjenesteydelser leveret til PCT uden for Grækenland af virksomheder eller joint ventures uden for Grækenland, såfremt der foreligger en bilateral skatteaftale med henblik på at undgå dobbeltbeskatning mellem Grækenland og registreringslandene, ii) momsrefusion i en periode på 60 dage fra indgivelsen af en ansøgning og rentesats til beregning af rente, hvis staten ikke inden for 60 dage efter indgivelsen af ansøgningen refunderer momstilgodehavendet.
Following PCT's request, preferential regime for foreign investments
Artikel 2, stk. 1, i loven.
The Greek authorities have indicated that this regime has not been used.
Artikel 2, stk. 3 og 4, i loven.
Nevertheless, as mentioned in recital 220, PCT has a right to request and to obtain this preferential regime.
Artikel 2, stk. 5, i loven.
Timing action
Artikel 2, stk. 6, i loven.
Within two months following the notification of this Decision to the Republic of Greece, Greece must inform the Commission of the measures planned or taken:
Artikel 2, stk. 8, i loven.
i. indication of the measures that indeed may fall under the de minimis regulation and submission of the relevant documentation proving this;
Artikel 2, stk. 9, i loven.
indication of the measures that have been recovered or of the recovery planning put in place.
Artikel 2, stk. 10, i loven.
Within four months following the notification of this Decision to the Republic of Greece, Greece must inform the Commission that it has implemented the recovery.
Artikel 3 i loven.
In principle this will be the final deadline for recovery.
Sag T-157/01, Danske Busvogmænd mod Kommissionen, Sml. 2004 I, s. 917.
In the cases where PCT received an advantage not exceeding thresholds specified in the Commission Regulation (EC) No 1407/2013 [194], such advantage is not considered State aid if all the conditions set by this Regulation are fulfilled, and is not subject to recovery.
kontrakternes langsigtede karakter, ii) behovet for meget betydelige forhåndsinvesteringer, der i praksis betyder lavere eller ingen indtjening i begyndelsen, iii) behov for at sikre ekstern finansiering, iv) den usikre karakter af de finansielle afkast, v) offentlighedens interesse i etableringen af ny offentlig infrastruktur, vi) stærk og offentlig interesse i vellykket og rentabel gennemførelse af projektet.
The sums to be recovered should bear interest from the date on which they were put at the disposal of PCT until their actual recovery.
Europa-Parlamentets og Rådets forordning (EU) nr. 670/2012 af 11. juli 2012 om ændring af afgørelse nr. 1639/2006/EF om et rammeprogram for konkurrenceevne og innovation (2007-2013) og forordning (EF) nr. 680/2007 om generelle regler for Fællesskabets finansielle støtte inden for de transeuropæiske transport- og energinet (EUT L 204 af 31.7.2012, s. 1), og Europa-Parlamentets og Rådets forordning (EF) nr. 1370/2007 af 23. oktober 2007 om offentlig personbefordring med jernbane og ad vej og om ophævelse af Rådets forordning (EØF) nr. 1191/69 og (EØF) nr. 1107/70 (EUT L 315 af 3.12.2007, s. 1).
The interest should be calculated on a compound basis in accordance with Chapter V of Commission Regulation (EC) No 794/2004 [195] and to Commission Regulation (EC) No 271/2008 [196] amending Regulation (EC) No 794/2004.
De anfører navnlig, at det i forordning (EF) nr. 1370/2007 anerkendes, at en kontrakt om offentlig trafikbetjening have en længere varighed, hvis det er berettiget ud fra hensynet til skattefordele eller amortisering af kapital i forbindelse med ekstraordinære investeringer i infrastruktur, rullende materiel eller køretøjer.
CONCLUSION
Forenede sager C-106/09 P og C-107/09 P, Europa-Kommissionen (C-106/09 P) og Kongeriget Spanien (C-107/09 P) mod Government of Gibraltar og Det Forenede Kongerige Storbritannien og Nordirland, [2011] ECLI:EU:C:2011:732, præmis 90-92.
The Commission finds that Greece has unlawfully implemented the following aid measures in breach of Article 108(3) of the Treaty of the Functioning of the European Union:
Betragtning 115 til Kommissionens indledningsafgørelse.
Exemption from income tax on interest accrued until the date of the commencement of operation of Pier III;
Sag C-88/03, Portugal mod Kommissionen, Sml. 2006 I, s. 7115, præmis 81.
Right to VAT credit refund irrespective of the stage of completion of the contract object; definition of the notion of ‘investment good’ for the purposes of VAT rules; right to arrear interests from the first day following the 60th day after the VAT refund request;
Sag C-143/99, Adria-Wien Pipeline, Sml. 2001 I, s. 8384.
Loss carry-forward without any temporal limitation;
Sag C-169/08, Presidente del Consiglio del Ministri mod Regione Sardegna, Sml. 2009 I, s. 10821.
Choice among three depreciation methods concerning the investment costs of the reconstruction of Pier II and the construction of Pier III;
Sag T-210/02 RENV, British Aggregates Association mod Kommissionen, [2012].
Exemption from stamp duties on the loan agreements and any ancillary agreement for the funding of the project;
Jf. eksempelvis Rettens analyse i denne henseende i sag T-210/02 RENV, British Aggregates Association mod Europa-Kommissionen, [2012], præmis 83-91.
Exemption from taxes, stamp duties, contributions and any rights in favour of the State or third parties on the contracts between the creditors of the loan agreements under which are transferred the obligations and rights resulting therefrom;
Forenede sager T-304/04 og T-316/04, Italien og WAM SpA mod Kommissionen, Sml. 2006 II, s. 64.
Exemption from stamp duties for any compensation paid by PPA to PCT under the Concession contract, which is outside the scope of the VAT code;
Sag COMP/M.5398 — HUTCHINSON/EVERGREEN, COMP/M.5450 — KUHNE/HGV/TIU/HAPAG-LLOYD, COMP/JV.55 — HUTCHINSON/RCPM/ECT, COMP/JV.56 — HUTCHINSON/ECT, COMP/M.3863 — TUI/CP SHIPS, COMP/M.5398 — HUTCHINSON/EVERGREEN, COMP/M.3576 — ECT/PONL/EUROMAX, COMP/M.3973 –CMA CGM/DELMAS, COMP/M.3829 MAERRSK/PONL, COMP/M.1674 — MAERSK/ECT, IV/M.831 — P&O/ROYAL NEDLLOYD.
Protection under the special protective regime for foreign investments.
Sag 409/V/2009, beslutning af 23. januar 2009, s. 22.
The Greek authorities did not exempt PCT from rules concerning forced expropriation and therefore they granted no aid to PCT in this context.
Havnen i Thessaloniki, havnen i Constanza i Rumænien, havnen i Koper i Slovenien og en række havne i Italien (jf. fodnote 173 i indledningsafgørelsen).
All the aid measures identified above are incompatible with the Treaty and will have to be recovered,
Kommissionens beslutning af 18. december 2009 i sag C 21/09 (ex N 105/08, N 168/08 og N 169/08) — Grækenland — offentlig finansiering af infrastruktur og udstyr i havnen i Piræus (EUT C 402 af 29.12.2012, s. 25).
HAS ADOPTED THIS DECISION:
Som følge af: afstanden fra Piræus til disse områder, manglen på moderne jernbaneforbindelser og -tjenester, de yderligere betydelige omkostninger, der kræves, og aftaler indgået af de store oceangående containerrederier, der betjener det centrale Middelhavsområde gennem containerterminaler i Malta (f.eks. Maersk), Taranto (f.eks. Evergreen), Venedig (f.eks. MSC) og Gioia Tauro (f.eks. MSC).
Article 1
Koper har f.eks. en havdybde på ca. 9 m, mens Piræus har en havdybde på 15-19 m (de skibe, den betjener, kræver ofte langt over 12 m).
The following State aid measures in favour of Piraeus Container Terminal SA and its creditor, Cosco, unlawfully put into effect by Greece in breach of Article 108(3) of the Treaty on the Functioning of the European Union, are incompatible with the internal market:
Hver uge anløbes containerhavnen i Piræus af 13500 TEU-containerskibe, som ikke kan betjenes af nogen af disse andre havne.
Protection under the special protective regime for foreign investments
De betydelige ekstraomkostninger, der kræves for at transportere omladningstrafik til en af disse andre havne, betyder, at de ikke er attraktive for denne type trafik.
Article 2
Tur-/returafstanden mellem Piræus og denne skibsrute er for et almindeligt oceangående skib kun ca. 16 timers sejlads, mens den er 44 timer for Thessaloniki, 120 timer for Koper og flere dage for Constanza (fordi ruten går gennem Dardanellerne og Bosporus, og der ofte er tæt trafik i det område).
The Greek authorities did not grant State aid by exempting Piraeus Container Terminal SA from rules concerning forced expropriation.
I punkt 117 i Kommissionens afgørelse anføres følgende: »De eneste EU-havne, der er en del af det østlige Middelhavsområde, er havnene ved Sortehavet (f.eks. Constanza i Rumænien og Varna i Bulgarien).
Article 3
Som følge af den særlige situation med hensyn til de stræder, der forbinder Sortehavet med Det Ægæiske Hav, er havnene i Sortehavet ikke hovedkonkurrenter til havnen i Piræus.
Greece shall recover the incompatible aid granted referred to in Article 1 from PCT and its parent company Cosco.
Selv om det ikke helt kan udelukkes, at andre EU-havne, som f.eks. Italiens og Sloveniens havne i Adriaterhavet, også kan være konkurrenter til havnen i havnen i Piræus, er konkurrencen mellem dem og havnen i Piræus ubetydelig«.
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiary until their actual recovery.
Punkt 114 og 115 i Kommissionens beslutning i sag C 21/2009, jf. fodnote 4.
The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004 and to Regulation (EC) No 271/2008 amending Regulation (EC) No 794/2004.
Havnens placering midt i Grækenlands største byområde med mere end 5 millioner indbyggere, det største industri-/handelsområde med landets bedste jernbane- og vejforbindelser, ii) betydelige fortøjningsmuligheder, lagerfaciliteter og ankerpladser, iii) den største havdybde, iv) den korteste afstand til aksen mellem Suez og Gibraltar, v) et af verdens mest konkurrencedygtige bunkeroliemarkeder, vi) omfattende skibsværftsfaciliteter og alle tjenester, skibsoperatører har brug.
Greece shall abolish all provisions that allow the continuation of the measures referred to in Article 1 with effect from the date of adoption of this Decision.
Kommissionens beslutning i sag N 462/99 Attiki Odos og sag NN 143/97 Rio Antirrio Motorway Bridge.
Recovery of the aid granted referred to in Article 1 shall be immediate and effective.
Forenede sager T-427/04, Frankrig mod Kommissionen, og T-17/05, France Telecom mod Kommissionen, Sml. 2009 II, s. 0435, præmis 264-266, C-474-09 P til C-476/09 P, Territorio Historico de Vizcaya, ECLI:EU:C:2011:522, præmis 70.
Greece shall ensure that this Decision is implemented within four months following the date of notification of this Decision.
Jf. betragtning 221 til indledningsafgørelsen.
Article 5
Med samme begrundelse godkendte Kommissionen en ordning vedrørende bredbåndsinfrastruktur i landdistrikter (SA.
Within two months following notification of this Decision, Greece shall submit the following information: