natgillin/translations-raw huggingface dataset:
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).
Nimetatud meede on PCT-le antud abi, mille suurus võrdub viivisega, mida PCT võib (kõnealuse sätte kohaselt) Kreeka riigilt nõuda pärast 60 päeva möödumist vastava maksudeklaratsiooni esitamisest (käibemaksutagastuse taotlemiseks), samal ajal kui samalaadses olukorras olevatel muudel ettevõtjatel ei oleks samal ajahetkel veel õigust viivisele.
They should therefore provide evidence that this is indeed the case.
PCT teatas, et ta ei ole kõnealust sätet kasutanud.
In case PCT made use of this provision, the Greek authorities should first provide the following dates:
Kui see siiski nii ei ole ja riik on sellist viivist maksnud, siis peaksid Kreeka ametiasutused esitama täpse tasutud viivisesumma koos maksete tegemise kuupäevadega.
the date since when PCT was exempted from income tax on interest accrued,
Need kuupäevad vastaksid abi andmise kuupäevadele ja tasutud viivis võrduks nendel kuupäevadel antud abisummadega.
the date when the operation of Pier III started.
Kahjumi ajalise piiranguta edasikandmine
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.
Nimetatud juhul on abi täiendav ettevõtte tulumaks, mida PCT peaks tasuma juhul, kui kahjumit ei oleks edasi kantud üle viieaastase ajalise piirangu perioodi.
Right to VAT credit refund irrespective of the date of completion of the construction work or of its parts
Teisiti öeldes võrdub abi PCT tegelikult makstud tulumaksu ning selle ettevõtte tulumaksu summa vahega, mida tal oleks tulnud tasuda juhul, kui tal ei oleks olnud võimalust kanda oma kahjumit edasi pikema aja jooksul kui viis aastat alates kahjumi tekkimisest.
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.
Abi andmise kuupäev oleks sel juhul maksu tasumistähtpäev.
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.
Kreeka ametiasutused peaksid esitama andmed PCT-le igal aastal tekkinud kahjumi kohta ning selle kohta, kas seda kanti edasi pikema kui viieaastase perioodi jooksul.
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.
Kui see on nii, peavad nad arvutama vastava kahjumi mõju maksubaasile ja vastavale tulumaksule, mida PCT kahjumi edasikandmise tõttu ei maksnud.
Therefore, the Greek authorities should provide proof demonstrating the project's completion of construction.
PCT teatas, et ta kasutas fikseeritud määraga lineaarset meetodit.
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.
Kreeka ametiasutused peaksid esitama tõendid selle kohta, et kasutatud on ainult fikseeritud määraga lineaarset meetodit, ning mitte andma võimalust üle minna teistele amortisatsioonimeetoditele.
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.
Kui kasutatud on mõnda muud amortisatsioonimeetodit, võrduks abi suurus lineaarse amortisatsioonimeetodi kasutamise korral tasumisele kuuluva PCT tulumaksu ja mõne teise meetodi kasutamise korral tasumisele kuuluva tulumaksu vahega.
The aid in each case would be the amount of VAT refunded.
Abi andmise kuupäev oleks täiendava maksu tasumistähtpäev.
Broad definition of investment good => direct right to 90 % VAT credit refund without audit
Tööde rahastamiseks sõlmitavate laenu- ja kõrvallepingute vabastamine tempelmaksust
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.
Kreeka ametiasutused peaksid teatama, kas PCT-l on muid laenulepinguid peale mainitud Coscoga sõlmitud lepingute.
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.
Selliste lepingute puhul võrduks PCT-le antud abi suurus nende laenulepingute pealt tasumisele kuuluva tempelmaksuga.
This VAT input will have then to be calculated.
Abi andmise kuupäevad oleks vastavate tempelmaksude tasumistähtpäevad.
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.
PCT võlausaldajate vabastamine maksudest, tempelmaksust, osamaksudest ning kohustustest riigi ja kolmandate osapoolte ees, mis neil tavaolukorras tekiks seoses PCTga sõlmitud laenulepingutest tulenevate õiguste ja kohustuste võõrandamise lepingutega
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.
Nimetatud meede on PCT võlausaldajatele, eelkõige Coscole antud abi, mille suurus võrdub tempelmaksu summaga, mida PCT võlausaldajad peaksid üldkohaldatavate eeskirjade kohaselt tavaolukorras tasuma, kui nad annavad edasi mõne PCTga sõlmitud laenu.
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.
Kreeka ametiasutused peaksid selgitama, kas kõnealust sätet on kasutatud.
Right to arrear interests without temporal or procedural requirements in case the State does not refund VAT
Kui see on nii, peavad nad kindlaks tegema vastavate õigustoimingute pealt tasumisele kuuluva tempelmaksu suuruse.
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.
PPA poolt PCT-le makstavate käibemaksuseaduse kohaldamisalasse mittekuuluvate hüvitiste vabastamine tempelmaksust
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.
Kreeka ametiasutused peaksid teatama, kas kõnealust sätet on kasutatud.
These dates would be the granting dates and the corresponding interests paid would be the aid amounts granted on these dates.
Kui seda on kasutatud, peavad nad kindlaks tegema PCT-le antud abisummad ja nende andmise kuupäevad samal meetodil, mida on kirjeldatud seoses eespool käsitletud meetmetega.
Loss carry-forward without temporal limitation
Välisinvesteeringute eelisrežiimi rakendamine PCT taotluse korral
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.
Kreeka ametiasutused teatasid, et nimetatud režiimi ei ole kasutatud.
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.
Sellegipoolest on PCT-l õigus seda eelisrežiimi taotleda ja kasutada, nagu on öeldud põhjenduses 220.
The granting date in this case would be the date when the tax would have been due.
Tegevuste ajastus
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.
Kahe kuu jooksul pärast käesoleva otsuse Kreeka Vabariigile teatavaks tegemisest peab Kreeka komisjonile teatama, milliseid meetmeid ta on kavandanud või võtnud:
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.
i. esitada teave meetmete kohta, mis kvalifitseeritakse vähese tähtsusega riigiabiks, ja seda tõendavad dokumendid;
PCT indicated that it made use of the fixed straight line method.
esitada teave meetmete kohta, mille raames välja makstud abi on tagasi nõutud või mille tagasinõudmine on plaani võetud.
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.
Nelja kuu jooksul pärast käesoleva otsuse Kreeka Vabariigile teatavaks tegemisest peab Kreeka komisjonile teatama, et ta on abi tagasi nõudnud.
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.
Põhimõtteliselt on see tagasinõudmise viimane tähtaeg.
The granting date of the aid would be the date when the additional tax would have been due.
Kui PCT saadud eelis ei ületa komisjoni määruses (EL) nr 1407/2013 [194] sätestatud piirmäära, ei loeta sellist eelist riigiabiks ja seda ei nõuta tagasi, kui kõik nimetatud määrusega kehtestatud tingimused on täidetud.
Exemption from stamp duties on the loan agreements and any ancillary agreement for the funding of the work
Sissenõutavatelt summadelt arvestatakse intressi alates kuupäevast, mil need anti PCT käsutusse, kuni nende tegeliku tagasimaksmiseni.
The Greek authorities should indicate whether PCT has contracted other loan agreements than the ones mentioned with Cosco.
Intress arvutatakse liitintressina vastavalt komisjoni määruse (EÜ) nr 794/2004 [195] V peatükile ja komisjoni määrusele (EÜ) nr 271/2008 [196], millega muudetakse määrust (EÜ) nr 794/2004.
As regards these agreements, the aid granted to PCT would be equal to the corresponding stamp duties applicable for these loans.
KOKKUVÕTE
The dates of granting the aid amounts would be the dates when these stamp duties were due.
Komisjon leiab, et Kreeka on Euroopa Liidu toimimise lepingu artikli 108 lõike 3 nõudeid rikkudes ebaseaduslikult rakendanud järgmisi abimeetmeid:
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
kogunenud intressilt tulumaksu maksmise kohustusest vabastamine kuni kolmanda kai kasutusele võtmise kuupäevani;
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.
õigus käibemaksu ettemaksu tagastamisele, olenemata lepingu objekti valmiduse astmest; mõiste „kapitalikaubad” määratlemine seoses käibemaksueeskirjade kohaldamisega; õigus arvestada intressi alates 61. päevast pärast käibemaksu tagastamise taotluse esitamist;
According to the Greek authorities, Cosco has given two loans to PCT in 2009 which were paid out in 2011.
kahjumi ajalise piiranguta edasikandmise võimaldamine;
On this basis, the Commission has no reason to believe that such a transfer took place.
võimalus valida teise kai rekonstrueerimise ja kolmanda kai ehituse investeeringukulude amortiseerimisel kolme meetodi vahel;
The Greek authorities should clarify if this provision has been used.
investeerimisprojektide rahastamiseks sõlmitavate laenu- ja kõrvallepingute vabastamine tempelmaksust;
If it is the case then they will have to determine the stamp duty that would be due for such legal acts.
võlausaldajate vabastamine maksudest, tempelmaksust ja osamaksudest ning kohustustest riigi ja kolmandate osapoolte ees seoses võlausaldajatevaheliste lepingutega, millega antakse üle laenulepingutest tulenevaid kohustusi ja õigusi;
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
kontsessioonilepingu alusel PPA poolt PCT-le makstavate käibemaksuseaduse kohaldamisalasse mittekuuluvate hüvitiste vabastamine tempelmaksust;
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.
kaitse võimaldamine välisinvesteeringute kaitse erirežiimi alusel.
The Greek authorities should indicate if this provision has been used.
Kreeka ametiasutused ei vabastanud PCTd sundvõõrandamist käsitlevate eeskirjade täitmise kohustusest ja ei ole järelikult sellega seoses PCT-le abi andnud.
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.
Kõik eespool nimetatud meetmed on aluslepinguga kokkusobimatud ja nende raames antud abi tuleb tagasi nõuda,
Following PCT's request, preferential regime for foreign investments
ON VASTU VÕTNUD KÄESOLEVA OTSUSE:
The Greek authorities have indicated that this regime has not been used.
Artikkel 1
Nevertheless, as mentioned in recital 220, PCT has a right to request and to obtain this preferential regime.
Järgmised Kreeka valitsuse ebaseaduslikult kehtestatud riigiabi meetmed, millega rikutakse Euroopa Liidu toimimise lepingu artikli 108 lõike 3 nõudeid ning soodustatakse ettevõtjat Piraeus Container Terminal S.A. ja tema laenuandjat Cosco, on siseturuga kokkusobimatud:
Timing action
kaitse võimaldamine välisinvesteeringute kaitse erirežiimi alusel.
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:
Artikkel 2
i. indication of the measures that indeed may fall under the de minimis regulation and submission of the relevant documentation proving this;
Kreeka ametiasutused ei andnud riigiabi ettevõtja Piraeus Container Terminal S.A. vabastamisega sundvõõrandamist käsitlevate eeskirjade täitmise kohustusest.
indication of the measures that have been recovered or of the recovery planning put in place.
Artikkel 3
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.
Kreeka nõuab artiklis 1 osutatud kokkusobimatu abi PCT-lt ja tema emaettevõtjalt Coscolt tagasi.
In principle this will be the final deadline for recovery.
Sissenõutavatelt summadelt arvestatakse intressi alates kuupäevast, mil need anti abisaaja käsutusse, kuni nende tegeliku tagasimaksmiseni.
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.
Intress arvutatakse liitintressina vastavalt määruse (EÜ) nr 794/2004 V peatükile ja määrusele (EÜ) nr 271/2008, millega muudetakse määrust (EÜ) nr 794/2004.
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.
Kreeka tühistab kõik artiklis 1 nimetatud meetmete jätkamist võimaldavad sätted alates käesoleva otsuse vastuvõtmise kuupäevast.
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.
Kreeka tühistab kõik artiklis 1 nimetatud abi tasumata maksed alates käesoleva otsuse vastuvõtmise kuupäevast.
CONCLUSION
Artikkel 4
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:
Artiklis 1 osutatud abi tagasinõudmine peab olema viivitamatu ja tõhus.
Exemption from income tax on interest accrued until the date of the commencement of operation of Pier III;
Kreeka tagab käesoleva otsuse rakendamise nelja kuu jooksul pärast selle teatavakstegemise kuupäeva.
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;
Artikkel 5
Loss carry-forward without any temporal limitation;
Kahe kuu jooksul pärast käesoleva otsuse teatavakstegemist esitab Kreeka järgmise teabe:
Choice among three depreciation methods concerning the investment costs of the reconstruction of Pier II and the construction of Pier III;
PCT-lt ja tema emaettevõtjalt Coscolt tagasi nõutav kogusumma (põhisumma ja intressid);
Exemption from stamp duties on the loan agreements and any ancillary agreement for the funding of the project;
käesoleva otsuse täitmiseks juba võetud ja kavandatud meetmete üksikasjalik kirjeldus;
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;
dokumendid, mis tõendavad, et PCT-le ja tema emaettevõtjale Coscole on antud korraldus abi tagasi maksta.
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;
Kreeka teavitab komisjoni käesoleva otsuse täitmiseks võetud riiklike meetmete rakendamisest, kuni kogu artiklis 1 osutatud abi on tagasi makstud.
Protection under the special protective regime for foreign investments.
Kreeka esitab komisjoni taotlusel viivitamata teabe käesoleva otsuse täitmiseks juba võetud ja kavandatud meetmete kohta.
The Greek authorities did not exempt PCT from rules concerning forced expropriation and therefore they granted no aid to PCT in this context.
Ta esitab ka üksikasjalikud andmed abisaajalt juba tagasi saadud abisummade ja intressi kohta.
All the aid measures identified above are incompatible with the Treaty and will have to be recovered,
Artikkel 6
HAS ADOPTED THIS DECISION:
Käesolev otsus on adresseeritud Kreekale.
Article 1
Brüssel, 23. märts 2015
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:
Komisjoni nimel
Protection under the special protective regime for foreign investments
Margrethe Vestager
Article 2
EÜT L 83, 27.3.1999, lk 1.
The Greek authorities did not grant State aid by exempting Piraeus Container Terminal SA from rules concerning forced expropriation.
Registreeritud komisjonis 13. mail 2009.
Article 3
Registreeritud komisjonis samal päeval.
Greece shall recover the incompatible aid granted referred to in Article 1 from PCT and its parent company Cosco.
Komisjoni 11. juuli 2012. aasta otsus C(2012) 4217 (final) juhtumi SA.
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.
28876 (C (12/C) (ex CP 202/09)) (Kreeka, Pireuse sadama konteineriterminal ja Cosco Pacific Limited) kohta (ELT C 301, 5.10.2012, lk 55).
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.
Vt joonealune märkus 4.
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.
Seoses lepingu reguleerimisalaga vt kontsessioonilepingu artikli 1 lõige 1 ja seoses kasutusõigusega artikkel 3.
Greece shall cancel all outstanding payments of the aid referred to in Article 1 with effect from the date of adoption of this Decision.
Vt kontsessioonilepingu artikli 3 lõike 1 punkt iii.
Article 4
Avaldati Euroopa Liidu Teatajas.
Recovery of the aid granted referred to in Article 1 shall be immediate and effective.
Viitenumber 2008/S 20-026332, 30. jaanuar 2008; pakkumist muudeti (viitenumber 2008/S 54-072476, 18. märts 2008) ja pikendati pakkumiste esitamise tähtaega kuni 19. maini 2008.
Greece shall ensure that this Decision is implemented within four months following the date of notification of this Decision.
PCT-le võimaldatud vabastus ettevõtte tulumaksust seoses väljaspool Kreekat asutatud äriühingute või ühisettevõtete poolt väljaspool Kreekat PCT-le tarnitud või tehtud kaupade, tööde ja teenustega tingimusel, et Kreeka ja vastava äriühingu registrijärgse asukohariigi vahel on sõlmitud topeltmaksustamise vältimise kokkulepe, ii) käibemaksu tagastamine 60 päeva jooksul alates sellekohase taotluse esitamisest ja intressimäär, mida kasutatakse viivise arvutamiseks juhul, kui riik ei tagasta ettemakstud käibemaksu 60 päeva jooksul alates sellekohase taotluse esitamisest.
Article 5
Ratifitseerimisseaduse artikli 2 lõige 1.
Within two months following notification of this Decision, Greece shall submit the following information:
Ratifitseerimisseaduse artikli 2 lõiked 3 ja 4.
the total amount (principal and recovery interest) to be recovered from PCT and its parent company Cosco;
Ratifitseerimisseaduse artikli 2 lõige 5.
a detailed description of the measures already taken and planned to comply with this Decision;
Ratifitseerimisseaduse artikli 2 lõige 6.
documents demonstrating that PCT and its parent company Cosco have been ordered to repay the aid.
Ratifitseerimisseaduse artikli 2 lõige 8.
Greece shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid granted referred to in Article 1 has been completed.
Ratifitseerimisseaduse artikli 2 lõige 9.
It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision.
Ratifitseerimisseaduse artikli 2 lõige 10.
It shall also provide detailed information concerning the amounts of aid and recovery interest already recovered from the beneficiary.
Ratifitseerimisseaduse artikkel 3.
Article 6
Kohtuasi T-157/01: Danske Busvogmaend vs. komisjon (EKL 2004, lk I-917).
This Decision is addressed to Greece.
Lepingute pikk tähtaeg, ii) vajadus väga suure alginvesteeringu järele, mis praktikas tähendab, et teenitav tulu on esialgsel perioodil väiksem või puudub, iii) vajadus välise rahastamise järele, iv) ebakindlus rahalise tulu teenimise suhtes, v) üldine avalik huvi uue avaliku taristu loomiseks, vi) tugev avalik huvi projekti edukaks ja kasumlikuks lõpuleviimiseks.