natgillin/translations-raw huggingface dataset:
The Greek authorities and PCT argue that where the payment of compensation has a causal link with a contract which falls within the scope of the VAT regime pursuant to an indemnity clause (‘penal clause’) contained therein, it is exempt from stamp duty.
Grčka nadležna tijela i društvo PCT tvrde da ako plaćanje nadoknade ima kauzalnu vezu s ugovorom na koji se primjenjuje sustav PDV-a u skladu s odredbom o odšteti („kaznena odredba”) koja je u njemu sadržana, ono je oslobođeno plaćanja administrativne pristojbe.
This is because such an indemnity clause is considered as ancillary agreement exempt from stamp duty where the principal agreement falls within the scope of VAT.
To je zato što se takva odredba o odšteti smatra dodatnim ugovorom koji se oslobođen plaćanja administrativne pristojbe ako je glavni ugovor unutar područja primjene PDV-a.
As the concession contract is subject to VAT any payment under a penal clause provided for in the concession contract is exempt from stamp duty according to the generally applicable rules.
Budući da ugovor o koncesiji podliježe oporezivanju PDV-om, svako plaćanje u skladu s kaznenom odredbom iz ugovora o koncesiji oslobođeno je plaćanje administrativne pristojbe u skladu s opće primjenjivim pravilima.
The Commission notes that indeed according to the generally applicable framework no proportional stamp duty is imposed on the activation of a penalty clause of a contract subject to VAT.
Komisija napominje da u opće primjenjivom okviru zaista nije predviđeno plaćanje razmjerne administrativne pristojbe na aktivaciju kaznene odredbe ugovora koji podliježe obračunu PDV-a.
However in such cases a fixed stamp duty is imposed according to the same circular invoked by the Greek authorities.
Međutim, u takvim se slučajevima, prema istom kružnom dopisu na koji se pozivaju grčka nadležna tijela, plaća fiksna administrativna pristojba.
Therefore in case PPA would have to pay compensation due to the activation of a penalty clause of the concession contract, due to the provision under examination, PCT would not pay the fixed stamp duty that would be applicable.
Stoga, kada bi društvo PPA trebalo platiti naknadu zbog aktivacije kaznene odredbe u ugovoru o koncesiji, zbog predmetne odredbe društvo PCT ne bi platilo fiksnu administrativnu pristojbu koja bi u tom slučaju bila primjenjiva.
Therefore the provision entailed a selective advantage in favour of PCT.
Prema tome, odredba je podrazumijevala selektivnu prednost u korist društva PCT.
The Greek authorities and PCT also indicate that the payment of other types of compensation, i.e. for damages or international breach of contract, is subject to stamp duty.
Grčka nadležna tijela i društvo PCT navode da plaćanje drugih vrsta naknada, odnosno, naknada za odštetu ili međunarodnu povredu ugovora, isto podliježe plaćanju administrativne pristojbe.
In this sense, Article 2(10) introduces an exemption concerning these other types of compensation.
U tom smislu, člankom 2. stavkom 10. uvodi se izuzeće u vezi s tim drugim vrstama nadoknada.
However according to them this exemption is part of the general scheme which aims at addressing objectively different characteristics/particularities of public infrastructure concessions.
Međutim, oni tvrde da je to izuzeće dio općeg sustava kojim su se nastojale urediti objektivno drugačije značajke/posebnosti koncesija za javnu infrastrukturu.
Thus no genuine differentiation and no selectivity arise in this respect.
Stoga nema stvarne razlike i u tom pogledu nije bilo selektivnosti.
The Commission notes that the Greek authorities and PCT confirm its finding that in the cases where PPA would pay compensation to PCT due to damages related to the concession contract and/or any breach of it, PCT due to the provision under examination, would not pay the stamp duty it should normally pay.
Komisija napominje da grčka nadležna tijela i društvo PCT potvrđuju svoj nalaz da u slučajevima kada bi društvo PPA platilo nadoknadu društvu PCT zbog odštete povezane s ugovorom o koncesiji i/ili zbog povrede istog, društvo PCT, zbog predmetne odredbe, ne bi platilo administrativnu pristojbu koju bi obično moralo platiti.
Therefore, this provision 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.
Prema tome, tome se odredbom društvu PCT osigurava prednost koja je jednaka administrativnoj pristojbi koju bi moralo platiti u takvim okolnostima i od koje je oslobođeno.
As regards the argumentation relevant to the general scheme specific to public infrastructure projects, the Commission refers to its analysis in recitals 92 to 97 and 107 above.
U pogledu argumentacije koja se primjenjuje na opći sustav specifičan za javne infrastrukturne projekte, Komisija upućuje na svoju analizu u prethodnim uvodnim izjavama 92. do 97. i 107.
In particular, the Commission considers that a measure applicable to companies in charge of public infrastructure projects only applies to a category of undertakings and consequently is selective.
Komisija posebno smatra da se mjera koja se primjenjuje na trgovačka društva koja rade na javnim infrastrukturnim projektima primjenjuje samo na jednu kategoriju poduzetnika i stoga je selektivna.
The Greek authorities and PCT argue that this exemption is consistent with the general scheme of the progressive phasing out of stamp duty with the principle of equality, as it represents the mechanism for ensuring that the particular characteristics of public infrastructure projects are treated accordingly for tax purposes.
Grčka nadležna tijela i društvo PCT tvrde da je to oslobođenje u skladu s općim sustavom postupnog ukidanja administrativne pristojbe na temelju načela jednakosti jer predstavlja mehanizam kojim se osigurava da se posebne značajke javnih infrastrukturnih projekata u porezne svrhe u skladu s time tretiraju.
The Commission cannot accept that these ‘objectives’ justify the measure in question and refers to each analysis in recitals 189 to190 above relevant to the stamp duty exemption of PCT's loans.
Komisija ne može prihvatiti da se tim „ciljevima” opravdava predmetna mjera i upućuje na svaku analizu u uvodnim izjavama 189. do 190. koje se odnose na oslobođenje zajmova PCT-a od plaćanja administrativne pristojbe.
Moreover the Greek authorities and PCT argue that this exemption is consistent with the principle of equality.
Nadalje, grčka nadležna tijela i društvo PCT tvrde da je to oslobođenje u skladu s načelom jednakosti.
In particular in its absence and given that PPA was exempted at the time of the adoption of the ratification law, from the payment of stamp duty in respect of transactions concerning the implementation of works on its behalf by other persons, PCT would be obliged to pay stamp duty whenever this would arise from its arrangements with PPA.
Kada tog izuzeća ne bi bilo i budući da je društvo PPA u trenutku donošenja zakona o potvrđivanju bilo oslobođeno plaćanja administrativne pristojbe za transakcije koje se odnose na radove koje u njegovo ime izvršavaju treće osobe, društvo PCT moralo bi platiti administrativnu pristojbu za svaki sporazum s društvom PPA.
However, as already pointed out in the opening decision [150] the fact that PPA may be exempted from stamp duties does not mean that such exemption in favour of PCT is justified by the nature of the tax system.
Međutim, kako je već istaknuto u odluci o pokretanju postupka [150], činjenica da bi društvo PPA moglo biti oslobođeno plaćanja administrativnih pristojbi ne znači da je takvo oslobođenje u koristi društva PCT opravdano prirodom poreznog sustava.
The Commission notes that Law 4152/2013 abolished this provision.
Komisija napominje da je ta odredba ukinuta Zakonom 4152/2013.
Thus the selective advantage in favour of PCT would only refer to the past.
Stoga bi se selektivna prednost u korist društva PCT odnosila samo na prošlost.
Following PCT's application, protection provided for in Legislative Decree 2687/1953 for the investment of the concession contract (Article 3)
Nakon zahtjeva društva PCT, zaštita osigurana u Uredbi 2687/1953 za ulaganja iz ugovora o koncesiji (članak 3.)
Description of the legislative decree and the measures that it may involve
Opis Uredbe i mjera koje bi mogla uključivati
a. Procedure
a. Postupak
Legislative Decree 2687/1953 allows the Greek administration to grant a specific favourable regime to any company that imports foreign capital in order to make ‘productive investments’.
Uredbom 2687/1953 omogućuje se grčkoj upravi da odobrava poseban povlašteni sustav svakom trgovačkom društvu koje uvozi strani kapital u svrhe „produktivnih ulaganja”.
In order for the company to benefit from this regime, it has to apply to the Ministry of National Economy.
Da bi se moglo koristiti tim sustavom, trgovačko društvo mora podnijeti zahtjev Ministarstvu nacionalnog gospodarstva.
Following the company's application, a specific committee issues an opinion after assessing:
Kada trgovačko društvo podnese zahtjev, poseban odbor donosi mišljenje nakon ocjenjivanja sljedećeg:
whether the investment is ‘productive’, i.e. if it aims at the development of the national production or if it contributes to the economic development of the country,
„produktivnosti” ulaganja, odnosno, ima li za cilj razviti nacionalnu proizvodnju te pridonosi li gospodarskom razvoju zemlje,
whether it concerns foreign capital, including any nature of capital, i.e. foreign currency, machinery and materials, inventions, technical methods, as well as trademarks,
odnosi li se na strani kapital, uključujući prirodu kapitala, odnosno, stranu valutu, strojeve i materijale, izume, tehničke metode i žigove,
the ‘usefulness’ of the import of foreign capital; on this specific point the decree does not include any definition or criteria that have to be fulfilled, thus granting a discretion to the national administration.
„korisnost” uvoza stranog kapitala; u Uredbi nema definicije ili kriterija u tom pogledu pa se nacionalnoj upravi ostavlja sloboda odlučivanja.
Following this opinion the responsible Minister, depending on the importance of the investment, proposes an irrevocable presidential decree or adopts a ministerial decision approving the import of foreign capital under specific conditions decided therein and granting an irrevocable favourable regime [151].
Nakon tog mišljenja, nadležni ministar, ovisno o važnosti ulaganja, predlaže neosporivu uredbu ili donosi ministarsku odluku kojom odobrava uvoz stranog kapitala pod posebnim uvjetima utvrđenima u toj odluci i odobrava neopozivi povlašteni sustav [151].
b. Privileges that may be granted
b. Povlastice koje je moguće odobriti
The presidential decree/ministerial decision that may be adopted for a specific company grants the following fiscal ‘facilities’ [152]:
Uredbom/ministarskom odlukom koja se može donijeti za određeno trgovačko društvo odobravaju se sljedeće porezne „olakšice” [152]:
a freeze on the tax rate applied on profits for a period not exceeding 10 years or application of a lower tax rate [153],
zamrzavanje porezne stope za dobit u razdoblju koje ne premašuje 10 godina ili primjena niže porezne stope [153],
reduction or exemption from custom duties or charges on imports of machinery etc., for a period not exceeding 10 years,
smanjenje carina ili pristojbi na uvoz strojeva ili potpuno oslobođenje od istih u razdoblju koje ne premašuje 10 godina,
lower tax rate or exemption from any tax imposed by local authorities or port authorities for a period not exceeding 10 years,
niža porezna stopa ili oslobođenje od poreza koji određuju lokalna nadležna tijela ili lučka tijela u razdoblju koje ne premašuje 10 godina,
reduction or exemption from any charges and royalties of any kind in connection with the registration of mortgages or the creation of a pledge as security for the imported capital or for the conclusion of any contract related thereto,
smanjenje pristojbi ili bilo kakvih naknada u vezi s upisom hipoteka ili oslobođenje od istih ili stavljanje plombe kao sigurnosti za uvezeni kapital ili za zaključenje povezanog ugovora,
prohibition of export restrictions or taxes,
zabrana ograničenja uvoza ili poreza,
prohibition of the retroactive imposition of tax,
zabrana retroaktivne naplate poreza,
exemption from forced expropriation in favour of the State of assets of the beneficiary company,
izuzeće od prisilnog izvlaštenja imovine trgovačkog društva korisnika u korist države,
prohibition of the requisition of assets of the undertakings under protection,
zabrana oduzimanja imovine zaštićenih poduzetnika,
recruitment of foreign nationals as technical and administrative personnel and permission for exporting the mount of their remuneration in foreign exchange,
zapošljavanje stranih državljana na tehnička i administrativna radna mjesta i dopuštenje za izvoz naknade u stranoj valuti,
permission for the repatriation of loans or share capital (up to 10 % of the annual imported capital); a cumulative export of profits (up to 12 % without tax, of the imported and repatriated annual capital); export of interests (up to 10 % annually) [154].
dopuštenje za repatrijaciju zajmova ili vlasničkog kapitala (do 10 % godišnjeg uvezenog kapitala); kumulativni izvoz dobiti (do 12 % bez poreza, uvezenog i vraćenog godišnjeg kapitala); izvoz kamata (do 10 % godišnje) [154].
According to the legislative decree, the assets of companies that are created or significantly increased [155] with foreign capital under this decree are exempted from any forced expropriation in favour of the state, as well as from any requisition of their assets [156].
U skladu s Uredbom, imovina trgovačkih društava koja je nastala ili je znatno povećana [155] ulaganjem stranog kapitala, izuzeta je od prisilnog izvlaštenja u korist države te od oduzimanja [156].
Finally, there is a specific provision establishing the principle of no retroactive imposition of tax for all companies covered by the legislative decree [157].
Naposljetku, postoji posebna odredba kojom se utvrđuje načelo da nema retroaktivnog naplaćivanja poreza za sva trgovačka društva obuhvaćena Uredbom [157].
As the protection provided under Legislative Decree 2687/1953 may vary depending on the measures that are decided each time in respect of each specific undertaking that falls within such ‘protection’, and the exemptions that can be granted to PCT due to this decree have been determined in this decree indicatively, the general system of reference may include the different tax measures from which the beneficiary will benefit once the administration will adopt the specific regime PCT will request.
Budući da se zaštita predviđena u Uredbi 2687/1953 može razlikovati ovisno o mjerama o kojima se svaki puta donosi odluka u pogledu određenog posebnog poduzetnika na kojeg se primjenjuje takva „zaštita” i oslobođenja koja se mogu odobriti društvu PCT zbog ove Uredbe utvrđena su okvirno, opći referentni sustav može uključivati različite porezne mjere od kojih će korisnik imati koristi kada uprava donese posebni sustav koji će tražiti društvo PCT.
The Greek authorities and PCT argue that as this decree has been set up as a law of superior validity attached to it by the Constitution, it cannot be considered as a ‘special’ measure which can be compared with the ‘general’ legislative framework.
Grčka nadležna tijela i društvo PCT tvrde da budući da je Uredba donesena kao nadređeni zakon u skladu s Ustavom, ne može se smatrati „posebnom” mjerom koja se može usporediti s „općim” zakonodavnim okvirom.
When this decree was adopted and given its superior legislative validity, the majority of the national legislative framework which the Commission uses as the ‘system of reference’ did not even exist.
Kada je ova uredba donesena i kada je dobila svoju nadređenu zakonodavnu vrijednost, većina nacionalnog zakonodavnog okvira kojeg Komisija upotrebljava kao „referentni sustav” nije ni postojala.
Thus the ‘system of reference’ which needs to be taken into account in this respect is the Greek Constitution and Legislative Decree 2687/1953 itself as a general measure.
Stoga je grčki Ustav „referentni sustav” koji treba uzeti u obzir u tom pogledu, a Uredba 2687/1953 smatra se općom mjerom.
Moreover the Commission was already aware of its existence since Greece's accession.
Nadalje, Komisija je bila svjesna njezinog postojanja od pristupanja Grčke.
The Greek authorities and PCT also argue that the special protective regime for foreign investments is a general measure that applies to all foreign investments that satisfy objective criteria for its application.
Grčka nadležna tijela i društvo PCT tvrde da je poseban režim zaštite stranih ulaganja opća mjera koja se primjenjuje na sva strana ulaganja koja ispunjuju objektivne kriterije za njezinu primjenu.
They also argue that rationale for the decree was the need to: (a) recognise that foreign investments in the circumstances applying to Greece faced particular risks and challenges and thus required particular treatment, in order to achieve the objective of attracting such investments; and (b) provide appropriate treatment in this regard.
Ona isto tvrde da je logička podloga za donošenje uredbe bila potreba (a) priznavanja da su strana ulaganja u okolnostima kakve postoje u Grčkoj izložena posebnim rizicima i izazovima i zato zahtijevaju posebno postupanje u cilju postizanja cilja privlačenja takvih ulaganja i (b) osiguravanja odgovarajućeg postupanja u tom pogledu.
Moreover the Greek authorities and PCT argue that the reply of Commissioner Tajani [158] as regards this decree only excluded the new measures in the area of customs tariffs and not State aid measures.
Nadalje, grčka nadležna tijela i društvo PCT tvrde da su u odgovoru povjerenika Tajanija [158] u odnosu na tu uredbu isključene samo nove mjere u području carinske tarife, a ne mjere državnih potpora.
According to them, it is clear that the application of this decree to date has not given rise to new unlawful State aid, since it was in force when Greece entered the EU and continued applying it without amendment and so far as the Commission has not taken any step to put into question the lawfulness of this decree under EU law.
Njihovo je mišljenje da je očito da primjena uredbe do danas nije uzrokovala novu nezakonitu državnu potporu jer je bila na snazi kada je Grčka pristupila EU-u i nastavila se primjenjivati bez izmjena i do danas Komisija nije poduzela korake da dovede u pitanje zakonitost te uredbe u odnosu na pravo EU-a.
The Commission notes that the legislative decree in question cannot be considered as a valid system of reference.
Komisija napominje da se predmetna uredba ne može smatrati valjanim referentnim sustavom.
Although it is true that this decree existed before the accession of Greece in the EU, this does not mean that this decree is of a superior validity than the Treaty of the Functioning of the European Union and thus the provisions of this Treaty relevant to State aid.
Iako je istina da je ova uredba postojala prije pristupanja Grčke EU-u, to ne znači da je uredba nadređena Ugovoru o funkcioniranju Europske unije i odredbama tog Ugovora koje se odnose na državne potpore.
When Greece joined the EU it had to adhere to the acquis communautaire and in particular it should respect the rules of the Treaty on State aid.
Kada je Grčka pristupila EU-u morala se uskladiti s pravnom stečevinom, a posebno s pravilima iz Ugovora o državnim potporama.
Thus in case Greece makes use of this decree by granting specific advantages to specific companies, it should first notify them to the Commission for assessment under State aid rules and possible approval under the rules of the Treaty [159].
Prema tome, ako Grčka primijeni ovu uredbu odobravajući posebne prednosti određenim trgovačkim društvima, prvo bi o njima trebala obavijestiti Komisiju kako bi ih ona mogla ocijeniti u skladu s pravilima o državnim potporama i radi mogućeg odobrenja u skladu s pravilima iz Ugovora [159].
Moreover, this decree allows a wide margin of discretion [160] to the administration to establish the conditions, as well as the advantages that will be granted to the specific undertakings that will make use of it.
Nadalje, ovom se uredbom upravi daje velika sloboda [160] utvrditi uvjete i prednosti koje će biti odobrene određenim poduzetnicima koji će ih iskoristiti.
The specific treatment of foreign investments in Greece with the purpose of promoting them entails already selective elements.
Posebno postupanje sa stranim ulaganjima u Grčkoj u svrhu njihovog promicanja već uključuje selektivne elemente.
At the same time it aims at a public policy objective and not a taxation objective.
Istodobno je usmjereno na ostvarivanje cilja javne politike, a ne porezne politike.
A valid system of reference for the purposes of the selectivity analysis can only be based on taxation principles.
Valjani referentni sustav u svrhe analize selektivnosti može se temeljiti samo na načelima oporezivana.
Public policy objectives are extrinsic objectives to a tax system as already indicated in recitals 92 to 94 of this Decision and thus they cannot be considered as the purposes of a system of reference for the purposes of the selectivity assessment.
Ciljevi javne politike ciljevi su koji su svojstveni poreznom sustavu koji je već naveden u uvodnim izjavama 92. do 94. ove Odluke i stoga se ne mogu smatrati svrhom referentnog sustava u svrhe ocjene selektivnosti.
Article 3 of Law 3755/2009 allows PCT to apply for the protective regime foreseen under the described legislative decree.
U članku 3. Zakona 3755/2009 dopušteno je društvo PCT da zatraži sustav zaštite predviđen u navedenoj uredbi.
This provision has as a consequence that several selective advantages may be granted to PCT upon its request by the Greek administration.
Posljedica je te odredbe da se društvu PCT, na zahtjev podnesen grčkoj upravi, može odobriti nekoliko selektivnih prednosti.
These advantages mainly consist in taxes that PCT would have to pay under normal rules and from which it could be exempted thanks to this provision.
Te se prednosti većinom sastoje od poreza koje će društvo PCT morati plaćati u skladu s uobičajenim pravilima i od kojih bi moglo biti oslobođeno zahvaljujući toj odredbi.
As regards the measure in favour of PCT the Greek authorities do not provide additional argumentation than the one initially provided.
U pogledu mjere u korist društva PCT, grčka nadležna tijela ne daju dodatne argumente pored onog koje je izvorno navedeno.
Thus the Commission's conclusion as regards the selective character of this measure remains the same [161].
Stoga Komisija ostaje pri svom zaključku o selektivnosti predmetne mjere [161].
As already indicated above [162] the fact that a measure may have an economic policy objective does not mean that it is not selective, but that it may be considered compatible with the internal market, if certain conditions are complied with [163].
Kako je već prethodno navedeno [162] činjenica da bi se mjerom mogao ostvarivati cilj javne politike ne znači da nije selektivna, već da bi se mogla smatrati spojivom s unutarnjim tržištem da su ispunjeni određeni uvjeti [163].
Moreover, independently of the nature of the regime provided under the legislative decree [164], its individual application may take the feature of a selective advantage [165], given that every decision of the Greek administration may depart from the general tax rules to the benefit of PCT.
Nadalje, neovisno o prirodi sustava predviđenog u uredbi [164], njegovu primjenom u pojedinim slučajevima može se ostvarivati selektivna prednost [165], budući da svaka odluka grčke uprave može odstupati od općih poreznih pravila u korist društva PCT.
According to the Fiscal Notice [166], such finding leads to a presumption of State aid and must be analysed in detail.
Prema Poreznoj obavijesti [166], na temelju takvih nalaza može se pretpostaviti postojanje državne potpore i treba ih podrobno analizirati.
On this basis the Commission considers that the provision in question entails a selective advantage in favour of PCT that will be implemented in case PCT decides to make use of it.
Komisija na temelju toga smatra da se predmetnom odredbom osigurava selektivna prednost u korist društva PCT koja će se provoditi ako ju društvo PCT odluči iskoristiti.