natgillin/translations-raw huggingface dataset:
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.
Komisija napominje da se, s obzirom na prirodu potpore i slabosti koje namjerava ublažiti, te slabosti ne bi mogle ukloniti ad hoc potporom jer postoji mala vjerojatnost da će se odobravanjem operativne potpore jednom poduzetniku ukloniti slabosti na holistički način.
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.
Nadalje, ne može se smatrati da se opravdanje koje su dala grčka nadležna tijela i društvo PCT za mjere potpore, odnosno razvoj i modernizacija prometnog sektora pomorskih kontejnerskih terminala stvaranjem pravne sigurnosti fiskalnog sustava primjenjivog na ulagački projekt, odnosi na slabosti povezane s predmetnom regijom koje će morati biti uklonjene.
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.
Nadalje, čak i da je Komisija prihvatila da se to opravdanje primjenjuje u ovom slučaju, nema unaprijed definiranih prihvatljivih troškova povezanih s takvim slabostima ni iznosa potpore.
Direct application of Article 107(3)(c) TFEU
Izravna primjena članka 107. stavka 3. točke (c) UFEU-a
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.
U svojoj Komunikaciji pod nazivom Održiva budućnost prometa: prema integriranom, pristupačnom i tehnički naprednom sustavu [188], Komisija je naglasila da je razvoj luka i višemodalnih terminala od ključne važnosti za postizanje integriranog i inteligentnog logističkog sustava u EU-u.
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.
U Komunikaciji o Strateškim ciljevima i preporukama za politiku pomorskog prometa do 2018. [189], Komisija ističe da je osiguravanje novih lučkih infrastruktura i unaprjeđenje uporabe postojećih kapaciteta od ključne važnosti kako bi se moglo osigurati da luke EU-a mogu učinkovito obavljati svoju funkciju ulaza.
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.
Prema Uredbi (EU) br. 1315/2013 Europskog parlamenta i Vijeća [190], TEN-T bi se najbolje mogla razviti primjenom dvoslojne strukture koji se sastoji od sveobuhvatne mreže i osnovne mreže.
The comprehensive network constitutes the basic layer of the new TEN-T.
Sveobuhvatna mreža čini osnovni sloj novog TEN-T-a.
It consists of all existing and planned infrastructure meeting the requirements of the TEN-T Regulation.
Sastoji se od sve postojeće planirane infrastrukture koja zadovoljavanja zahtjeve Uredbe o TEN-T-u.
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.
U tom kontekstu, luka Pirej jedna je od najvećih i najvažnijih luka u Sredozemnom moru i njezin je rad od ključne važnosti za razvoj grčkog gospodarstva i za razvoj ciljeva prometne politike EU-a.
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.
Ulaganjem društva PCT dio luke Pirej razvijen je u moderni pomorski kontejnerski terminal jačanjem njegove učinkovitosti, skladišnog kapaciteta, mogućnosti za opsluživanje teretnih brodova nove generacije i međupovezanosti.
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.
U skladu s ugovorom o koncesiji očekuje se da će se kapacitet povećati s najmanje 300000 TEU u prvoj godini trajanja koncesije do najmanje 3700000 TEU nakon osam godina trajanja koncesije.
Thus it can be considered that investment in port facilities featured with elements of State aid can contribute to an objective of common interest.
Stoga se može smatrati da se predmetnim ulaganjem u lučke objekte s elementima državne potpore može pridonijeti cilju od zajedničkog interesa.
Necessity and incentive effect
Nužnost potpore i učinak poticaja
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.
Prema praksi Komisije u ovom području, nužnost potpore utvrđena je ako se može dokazati da iznos neto prihoda nastalih zahvaljujući projektu ulaganja nije dovoljan za nadoknadu troškova ulaganja ulagača.
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.
Da ti prihodi nisu dovoljni, subjekt u tržišnom gospodarstvu u osnovi ne bi provodio projekt bez javne potpore i državna potpora smatrala bi se nužnom.
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.
Grčka nadležna tijela i korisnik tvrde da su mjere potpore bile nužne jer bi bez njih načini financiranja projekta koje bi ostvarilo društvo PCT bili puno više opterećujući i njima bi se možda ugrozila provedba projekta.
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.
Komisija je dosljedno smatrala da je u lučke infrastrukturne projekte potrebno ulagati velike količine kapitala čiji se povrat može ostvariti samo dugoročno i njihova se gospodarska održivost ne može uvijek osigurati bez javne potpore.
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.
Međutim, u ovom je slučaju, PPA, tijelo koje je provodilo natječajni postupak za odabir koncesionara za luku Pirej, već procijenilo da će biti osigurana gospodarska održivost projekta, čiji je dokaz činjenica da je, prema natječajnoj dokumentaciji, odabrani korisnik planirao provoditi cijelo ulaganje iz vlastitih sredstava.
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.
Pored toga, društvo PCT preuzelo je zadaću proširenja pristaništa II i izgradnje pristaništa III preuzevši na sebe sve troškove ulaganja povezane s tim projektom.
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.
U svojoj ponudi koju je PPA prihvatio procijenilo je da će njegovo ulaganje u luku Pirej biti profitabilno bez potrebe za javnom potporom jer inače ne bi podnijelo ponudu ili bi ju podnijelo uz rezerve u pogledu profitabilnosti projekta bez posebnog fiskalnog tretmana.
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].
Nadalje, činjenica da je društvo Cosco planiralo pretvoriti luku Pirej u prvi kontejnerski terminal u Sredozemnom moru upućuje na mogućnosti te luke te profitabilnost projekta ulaganja koja nikada nije dovedena u pitanje [191].
Therefore it cannot be considered that the measures under examination were necessary to ensure the economic viability of the investment project.
Stoga se ne može smatrati da su predmetne mjere bile nužne za osiguranje gospodarske održivosti projekta ulaganja.
The fact that the China Development Bank waited for the adoption of the ratification law does not demonstrate the necessity of the aid measures.
Činjenica da je Kineska razvojna banka čekala donošenje zakona o ratifikaciji nije dokaz nužnosti mjera potpore.
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.
Budući da je, u skladu s grčkom zakonodavnom praksom, ugovor o koncesiji morao biti potvrđen zakonom, svaka bi banka čekala donošenje zakona o potvrđivanju i to nije nužno povezano s odobravanjem predmetnih mjera.
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.
Nadalje, zaštita koju je tražila Europska investicijska banka protiv opće ili diskriminacijske promjene u zakonu također nije dokaz nužnosti potpore.
PCT only started the construction works after the ratification of the concession contract by law.
Društvo PCT započelo je s građevinskim radovima tek kada je ugovor o koncesiji potvrđen zakonom.
But this is also related to the fact that all public contracts of this nature have to be ratified by law.
Ali to je povezano i s činjenicom da svi javni ugovori ovakve prirode moraju biti potvrđeni zakonom.
Any company in the position of PCT would have waited for the ratification of the contract in any case.
Svako trgovačko društvo na mjestu u društva PCT u svakom bi slučaju čekalo potvrđivanje ugovora.
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.
Osim toga, Cosco se već obvezao provoditi projekt u trenutku kada je dostavio svoju ponudu i to je održano prije donošenja zakona o odobravanju, odnosno, zakona o potvrđivanju.
Once the submission of the offer was made, Cosco knew that it was legally bound to implement the investment, if it was selected by PPA as a successful bidder.
Kada je podnesena ponuda, društvo Cosco znalo je da ima zakonsku obvezu provoditi ulaganje ako ga društvo PPA odabere kao uspješnog ponuditelja.
Moreover, the beneficiary never invoked the existence of a funding gap that needed to be covered by the measures under examination.
Nadalje, korisnik nikada nije spomenuo postojanje jaza u financiranju koji je trebalo pokriti predmetnim mjerama.
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.
Činjenica da je društvo PCT odredilo količinski iznos potpore tek nakon što je Komisija pokrenula formalni istražni postupak, odnosno, gotovo 5 godina nakon potpisivanja ugovora o koncesiji, pokazuje da društvo PCT nije uzelo u obzir iznos potpore u svom početnom poslovnom planu, a posebno kada je društvo Cosco odlučilo poduzeti ulaganje.
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.
U odnosu na odluke Komisije koje spominje korisnik, u kojima je Komisija odobrila neprijavljenu potporu u slučajevima kada potpora nije bila unaprijed količinski određena, Komisija napominje da navedeni slučajevi nisu primjenjivi u predmetnom slučaju jer se ne odnose na financiranje lučke infrastrukture u odnosu na koju treba odrediti poseban jaz u financiranju čak i za ex-post analizu spojivosti.
Consequently, this aid cannot be considered necessary for the implementation of the project, as PCT would in any case undertake it.
Zbog toga se ne može smatrati da je ova potpora nužna za provedbu projekta jer bi ga društvo PCT provodilo u svakom slučaju.
In any case, as already explained above, the measures under examination consist in uncapped fiscal advantages that constitute operating aid which is normally prohibited.
U svakom slučaju, kako je već prethodno objašnjeno, predmetne mjere sastoje se od neograničenih fiskalnih prednosti koje čine operativnu potporu koja je obično zabranjena.
Such aid can only be accepted in exceptional specifically determined conditions.
Takva potpora može biti prihvaćena samo u iznimnim, posebno utvrđenim uvjetima.
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.
U kontekstu analize spojivosti financiranja projekta lučke infrastrukture na temelju članka 107. stavka 3. točke (c), ovakva vrsta potpore ne može se smatrati spojivom.
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.
Korisnik tvrdi da se tržišni nedostatak u ovom slučaju sastoji od potrebe osiguranja stabilnosti, pravne sigurnosti i fleksibilnosti fiskalnog okvira za provedbu ugovora o koncesiji.
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.
U tom pogledu Komisija napominje da se, u skladu s njezinom stalnom praksom, potreba za osiguranjem stabilnosti, pravne sigurnosti i fleksibilnosti ne može smatrati tržišnim nedostatkom, ili valjanom osnovnom za spojivost mjera potpore.
Moreover and most importantly, the absence of such a ‘framework’ did not deter Cosco from undertaking to invest in the Port of Piraeus.
Nadalje i najvažnije, nepostojanje takvog „okvira” nije odvratilo društvo Cosco od ulaganja u luku Pirej.
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.
Komisija stoga smatra da se ciljem osiguranja stabilnosti, pravne sigurnosti i fleksibilnosti ne može dokazati nužnost ili poticajni učinak predmetnih mjera potpore.
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.
S obzirom na navedeno Komisija smatra da mjere potpore odobrene društvu PCT nisu bile nužne jer nije dokazano da bi društvo Cosco napustilo provedbu projekta bez takvih mjera.
Thus the aid measures constitute operating aid, relieving PCT from costs that it would normally have to bear and cannot be declared compatible.
Stoga mjere potpore čine operativnu potporu kojom se društvo PCT oslobađa troškova koje bi inače moralo snositi i ne mogu se proglasiti spojivima.
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.
S obzirom na taj zaključak, Komisija ne smatra nužnim dalje razmatrati druge uvjete iz članka 107. stavka 3. točka (c) o razmjernosti i narušavanju tržišnog natjecanja da bi mogla zaključiti da su mjere potpore nespojive.
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].
U skladu s ustaljenom sudskom praksom, potpora koju Komisija smatra nespojivom sa zajedničkim tržištem mora se vratiti u cilju ponovne uspostave prethodnog stanja [192].
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
Budući da prethodne mjere čine nezakonitu i nespojivu državnu potporu, Komisija bi trebala naložiti povrat nezakonito dodijeljene potpore koja nije spojiva s unutarnjim tržištem, osim ako korisnik može imati zakonita očekivanja ili se oslanja na opće načelo prava EU-a [193]. Određenje iznosa
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.
Budući da grčka nadležna tijela nisu dostavila odgovarajuće informacije, u ovoj se odluci ne utvrđuje točan iznos potpore koju je društvo PCT primilo za svaku od mjera.
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:
Međutim, Komisija smatra da bi država članica trebala primjenjivati sljedeću metodologiju na određivanje iznosa nespojive državne potpore čiji se povrat mora ostvariti od društva PTC:
Exemption from income tax on interest accrued until the date of the commencement of operation of Pier III
Oslobođenje od plaćanja poreza na dobit na nastale kamate do datuma puštanja u promet pristaništa III
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.
Ova mjera uključuje potporu društvu PCT koja je jednaka porezu na dobit koju bi društvo PCT u uobičajenim uvjetima moralo platiti na zatezne kamate do puštanja u promet pristaništa III i od kojeg je društvo PCT oslobođeno na temelju članka 2. stavka 1. Zakona.
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).
Grčka nadležna tijela navela su da društvo PCT nije iskoristilo tu odredbu u praksi jer je u svoj oporezivi iznos uključilo iznos zarađenih kamata na novčane pologe (i stoga je taj prihod bio podložan plaćanju poreza na dobit).
They should therefore provide evidence that this is indeed the case.
Oni bi stoga trebali dostaviti dokaz da je zaista tako.
In case PCT made use of this provision, the Greek authorities should first provide the following dates:
Da je društvo PCT iskoristilo ovu odredbu, grčka nadležna tijela trebala bi prvo dostaviti sljedeće datume:
the date since when PCT was exempted from income tax on interest accrued,
datum otkad je društvo PCT oslobođeno plaćanja poreza na dobit na dospjele kamate,
the date when the operation of Pier III started.
datum kada je pristanište III pušteno u promet.
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.
Grčka nadležna tijela trebala bi kao osnovu uzeti odgovarajuće pologe društva PCT u grčke banke svake godine (nakon datuma oslobođenja od poreza na dobit na dospjele kamate), odgovarajuće dospjele kamate svake godine i na njih primijeniti primjenjivu stopu poreza na dobit svake godine.
Right to VAT credit refund irrespective of the date of completion of the construction work or of its parts
Pravo na povrat pretplaćenog PDV-a bez obzira na datum dovršetka građevinskih radova ili njegovih dijelova
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.
Ova mjera uključuje potporu društvu PCT koja odgovara potpunom iznosu povrata PDV-a koji smije zadržati (u skladu s ovom odredbom) ako provedba ovog projekta nije počela u roku od 5 godina od nastanka povezanih troškova.
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.
Grčka nadležna tijela navela su da je društvo PCT već stavilo u uporabu ulagački projekte u roku od 5 godina od početka provedbe projekta pa stoga petogodišnje oslobođenje nije dovelo do posebnog iznosa koji treba vratiti.
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.
Međutim, grčka nadležna tijela nisu dostavila dokaze da je gradnja projekta završena i da je ulaganje stavljeno u uporabu.
Therefore, the Greek authorities should provide proof demonstrating the project's completion of construction.
Prema tome, grčka nadležna tijela trebala bi dostaviti dokaz o dovršetku gradnje projekta.
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.
Osim toga, trebala bi dostaviti i popis računa povezanih s gradnjom i datume kada je društvo PCT zaprimilo povrate PDV-a za te račune.
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.
Ako gradnja projekta nije gotova, datumom odobravanja potpore smatrala bi se peta godišnjica od datuma povrata PDV-a za svaki račun povezan s gradnjom.
The aid in each case would be the amount of VAT refunded.
Potpora bi u tom slučaju bila iznos vraćenog PDV-a.
Broad definition of investment good => direct right to 90 % VAT credit refund without audit
Široka definicija sredstava rada => izravno pravo na 90 % povrata preplaćenog PDV-a bez revizije