natgillin/translations-raw huggingface dataset:
This advantage is equal to the stamp duty that PCT would normally have to pay under the generally applicable rules.
Ta je prednost jednaka administrativnoj pristojbi koju bi društvo PCT moralo platiti u uobičajenim uvjetima u skladu s opće primjenjivim pravilima.
The Greek authorities and PCT do not question that these loan transactions are exempted from the payment of stamp duty that would normally be due.
Grčka nadležna tijela i društvo PCT ne dovode u pitanje činjenicu da su te transakcije sa zajmovima izuzete od plaćanja administrativne pristojbe koja bi se u uobičajenim uvjetima morala platiti.
However, they argue that this exemption provides PCT with greater flexibility regarding the funding required for the performance of its concession obligations without any additional cost, in case such flexibility is deemed necessary in exceptional circumstances.
Međutim, tvrde da se tim izuzećem društvu PCT osigurava veća fleksibilnost u pogledu financijskih sredstava potrebnih za izvršenje koncesijskih obveza bez dodatnih troškova, ako se takva fleksibilnost u iznimnim okolnostima smatra nužnom.
They also refer to the fact that PPA also benefitted from this exemption in the context of its concession to manage the Piraeus port.
Također upućuju na činjenicu da je društvo PPA isto iskoristilo to izuzeće u kontekstu koncesije za upravljanje lukom Pirej.
Thus this measure should be considered as part of a general measure inherent in the Greek tax system, which aims at facilitating the funding of big infrastructure projects.
Stoga bi se ta mjera trebala smatrati dijelom opće mjere svojstvene grčkom poreznom sustavu čiji je cilj olakšati financiranje velikih infrastrukturnih projekata.
However, as already stated above for the other measures, facilitating the funding of big infrastructure constitutes an element to take into account when assessing the possible compatibility of State aid but not the existence of State aid.
Međutim, kako je već prethodno navedeno za druge mjere, olakšavanje financiranja velike infrastrukture element je koji treba uzeti u obzir kada se ocjenjuje moguća spojivost državne potpore, ali ne i postojanje državne potpore.
Moreover the Greek authorities and the beneficiary argue that the two subordinated loans of EUR […] million and EUR 54,8 million that Cosco granted to PCT in order to start its investments in the port of Piraeus were not subject to stamp duty according to the generally applicable rules, as: (a) they were executed outside Greece; (b) they were paid into a bank account of PCT opened with a bank outside Greece; (c) they were repaid by PCT through a money transfer from its bank account outside Greece.
Nadalje, grčka nadležna tijela i korisnik tvrde da se za dva podređena zajma u iznosu od […] milijuna EUR i 54,8 milijuna EUR koje je društvo Cosco odobrilo društvu PCT u svrhu početka ulaganja u luku Pirej nije plaćala administrativna pristojba u skladu s opće primjenjivim pravilima jer su (a) izvršeni izvan Grčke, (b) uplaćeni su na bankovni račun društva PCT otvoren u banci izvan Grčke, (c) društvo PCT otplatilo ih je prijenosom novca s bankovnog računa izvan Grčke.
For this they provided a report of the regular tax audit of PCT's fiscal year confirming this exemption.
U potporu toga dostavili su izvješće redovne porezne revizije fiskalne godine društva PCT u kojem je potvrđeno to izuzeće.
The Commission first notes that the fact that PCT did not pay stamp duty in the transactions above does not prove that according to the generally applicable rules it would not pay either.
Komisija prvo napominje da činjenica da društvo PCT nije platilo administrativnu pristojbu u navedenoj transakciji nije dokaz da ju ne bi platilo ni u skladu s opće primjenjivim pravilima.
The report of the tax audit provided makes specific reference to the provision under examination.
U dostavljenom izvješću o poreznoj reviziji posebno se spominje predmetna odredba.
Moreover the transactions at stake are perfectly identical to a similar transaction on which the Administrative Court of Appeals in Athens considered [141] that the territoriality principle of the stamp duty code [142] was violated.
Nadalje, predmetne transakcije identične su sličnoj transakciji za koju je Upravni žalbeni sud u Ateni smatrao [141] da je povrijeđeno načelo teritorijalnosti iz Zakona o administrativnim pristojbama [142].
In particular in that case the loan agreement was entered into by a company based in Greece as the borrower and a foreign company based outside Greece as the lender.
U tom su slučaju ugovor o zajmu sklopili trgovačko društvo s poslovnim nastanom u Grčkoj kao zajmoprimac i strano trgovačko društvo izvan Grčke kao zajmodavac.
The loan was signed outside Greece.
Zajam je potpisan izvan Grčke.
The lender deposited the loan amount in a bank account of the borrower outside Greece, and following the deposit the foreign bank was under the obligation to transfer the loan amount to the bank account of the borrower in Greece the same day.
Zajmodavac je uplatio iznos zajma na bankovni račun zajmoprimca izvan Grčke i strana je banka nakon uplate morala isti dan uplatiti iznos zajma na bankovni račun zajmoprimca u Grčkoj.
The Administrative Court of Appeals considered that this loan had the same legal results as if it was signed in Greece and as if the loan amount was transferred directly in Greece without the intermediation of the foreign bank and therefore it was subject to stamp duty.
Upravni žalbeni sud smatrao je da je taj zajam imao iste pravne rezultate kao da je potpisan u Grčkoj i kao da je iznos zajma izravno uplaćen u Grčkoj bez posredstva strane banke te da stoga podliježe plaćanju administrativne pristojbe.
The same case scenario applies also to the loans that Cosco granted to PCT.
Isti se scenarij primjenjuje i na zajmove koje je Cosco odobrio društvu PCT.
In particular, the loan agreement was signed outside Greece, the loan amounts were deposited in PCT's account in HSBC of Luxembourg on 21 April 2009 and on 22 April 2009 they were transferred to the account of PCT in HSBC in Piraeus.
Ugovor o zajmu potpisan je izvan Grčke, iznosi zajmova uplaćeni su na bankovni račun društva PCT u banci HSBC u Luksemburgu 21. travnja 2009. i 22. travnja 2009. su preneseni na bankovni račun društva PCT u banci HSBC u Pireju.
According to the submissions of the Greek authorities PCT used EUR 50 million plus VAT as letter of guarantee that PCT had to provide to PPA for the entry into force of the loan agreement [143].
Prema podnescima grčkih nadležnih tijela, društvo PCT upotrijebilo je 50 milijuna EUR plus PDV kao jamstvo koje je društvo PCT moralo dostaviti društvu PPA za stupanje na snagu ugovora o zajmu [143].
Thus the factual circumstances of the loan agreement involved in the case above, are equivalent to the ones of the loan agreements between Cosco and PCT.
Stoga su činjenične okolnosti predmetnog ugovora o zajmu jednake činjenicama iz ugovora o zajmu između društava Cosco i PCT.
In particular although the loan was signed outside Greece and deposited in a bank account outside Greece, it was then transferred to PCT's account in Greece so that it uses it for the purposes of the concession agreement in Greece.
Iako je zajam potpisan izvan Grčke i uplaćen na bankovni račun izvan Grčke, zatim je uplaćen na bankovni račun društva PCT u Grčkoj kako bi ga ono moglo upotrijebiti u svrhe ugovora o koncesiji u Grčkoj.
Thus, according to the territoriality principle enshrined in Article 8 of the Stamp Duty Code as interpreted by the Greek Courts, the loan agreements in question should have been subject to the payment of stamp duty according to the generally applicable rules.
Prema tome, u skladu s načelom teritorijalnosti utjelovljenom u članku 8. Zakona o administrativnim pristojbama, kako ga tumače grčki sudovi, predmetni ugovori o zajmu trebali su biti podložni plaćanju administrativnih pristojbi u skladu s opće primjenjivim pravilima.
Thus the Commission considers that PCT has already benefited from a concrete financial advantage due to this provision that does not constitute the application of the generally applicable rules but a derogation to them.
Komisija stoga smatra da je društvo PCT već ostvarilo konkretnu financijsku prednost zbog te odredbe koja ne čini primjenu opće primjenjivih pravila već odstupanje od istih.
The Greek authorities and the beneficiary argue that this Court decision is not applicable in the case of PCT as the factual circumstances of this case differ from those of PCT's loan agreements.
Grčka nadležna tijela i korisnik tvrde da se ta odluka Suda ne primjenjuje u slučaju društva PCT jer su činjenice u ovom slučaju drugačije od činjenica iz ugovora o zajmu društva PCT.
They argue that PCT could have used these loan amounts outside Greece for its purposes.
Tvrde da je društvo PCT moglo upotrijebiti te iznose zajmova izvan Grčke u svoje svrhe.
Moreover they argue that this decision has been appealed in front of the Greek Supreme Administrative Court and the Greek administration applies an interpretative circular [144] according to which such a transaction would not be subject to stamp duty.
Nadalje, tvrde da je protiv odluke podnesena žalba grčkom Vrhovnom upravnom sudu i da grčka uprava primjenjuje kružni dopis [144] u skladu s kojim se na takvu transakciju ne bi plaćala administrativna pristojba.
This circular is of general validity and binding for the Public Administration.
Kružni dopis opće je primjenjiv i obvezujući za javnu upravu.
Thus the non-payment of stamp duties in these two transactions does not constitute a deviation from the generally applicable rules.
Zbog toga neplaćanje administrativne pristojbe u te dvije transakcije ne predstavlja odstupanje od opće primjenjivih pravila.
The Commission notes that an interpretative circular on the application of the Stamp Duty Code cannot be considered as of higher validity than Court decisions.
Komisija napominje da se ne može smatrati da kružni dopis o tumačenju primjene Zakona o administrativnoj pristojbi ne može imati veću snagu od sudskih odluka.
The fact that the decision of the Administrative Court of Appeals of Athens has been appealed does not mean either that this decision is not applicable.
Činjenica da je podnesena žalba protiv odluke Upravnog žalbenog suda u Ateni isto ne znači da ta odluka nije primjenjiva.
Moreover the interpretation of the principle of territoriality as described above [145] by the Greek courts is in the same line as the said decision.
Nadalje, prethodno opisano tumačenje načela teritorijalnosti [145] grčkih sudova u skladu je s predmetnom odlukom.
The Commission further notes that the facts relevant to PCT's loan agreements are the same and therefore it can be concluded that under the normally applicable rules as interpreted by the Greek courts, PCT would have to pay the relevant stamp duty.
Komisija dalje napominje da su činjenice relevantne za ugovore o zajmu društva PCT iste i da se stoga može zaključiti da bi, u skladu s opće primjenjivim pravilima kako ih tumače grčki sudovi, društvo PCT moralo platiti odgovarajuću administrativnu pristojbu.
Given this interpretation the provision under examination clearly grants a selective advantage to PCT.
S obzirom na to tumačenje, predmetnom odredbom očito se dodjeljuje selektivna prednost društvu PCT.
The Greek authorities argue that this exemption is consistent with the general scheme of the progressive phasing out of stamp duty where the legislator decides that the exemption from stamp duty is an appropriate mechanism for ensuring that objectively different situations are treated differently for tax purposes.
Grčka nadležna tijela tvrde da je ovo izuzeće u skladu s općim sustavom postupnog ukidanja administrativne pristojbe kada zakonodavac odluči da je oslobođenje od administrativne pristojbe odgovarajući mehanizam za osiguranje da se objektivno drugačije situacije u porezne svrhe tretiraju drugačije.
To this effect, this exemption applies to all undertakings implementing public infrastructure projects.
U tu svrhu, izuzeće se primjenjuje na sve poduzetnike koji provode javne infrastrukturne projekte.
As a mechanism addressing their particular characteristics it is also proportionate as it does not risk jeopardising stamp duty revenue, given that several other alternative types of transactions, also exempt from stamp duty, can in any event be used by such undertakings.
Budući da je mehanizam kojim su obuhvaćene njihove posebne značajke isto razmjeran jer se njime ne ugrožava prihod od administrativne pristojbe, ti poduzetnici mogu u svakom slučaju upotrebljavati nekoliko drugih alternativnih vrsta transakcija, koje su isto izuzete od plaćanja administrativne pristojbe.
The Commission notes that the progressive phasing out of stamp duty cannot apply as principle of the stamp duty system that justifies this measure, as such phasing out could only be envisaged as regards all loan agreements and not just the ones of PCT.
Komisija napominje da se postupno ukidanje administrativne pristojbe ne može primjenjivati kao načelo sustava administrativnih pristojbi kojim se opravdava ova mjera jer bi se takvo ukidanje moglo predvidjeti samo u odnosu na sve ugovore o zajmovima, a ne samo za ugovore društva PCT.
As regards the particular characteristics of public infrastructure projects, the Commission refers back to its analysis in recitals 98 to 100 of this Decision.
S obzirom na posebne značajke javnih infrastrukturnih projekata, Komisija upućuje na svoju analizu u uvodnim izjavama 98. do 100. ove Odluke.
Thus the Commission concludes that the Greek authorities and PCT failed to prove that this selective measure is justified by the logic of the tax system.
Prema tome, Komisija zaključuje da grčka tijela i društvo PCT nisu dokazali da je selektivna mjera opravdana logikom poreznog sustava.
Exemption from stamp duties on the contracts between the creditors of the loan agreements under which are transferred the obligations and rights resulting therefrom (Article 2(9))
Oslobođenje od plaćanja administrativnih pristojbi na ugovor između vjerovnika ugovora o zajmovima u okviru kojih se prenose obveze i prava koja iz njih proizlaze (članak 2. stavak 9.)
According to the existing stamp duty code, loans transferred between undertakings other than banks are subject to stamp duty [146], if the principal loan was initially subject to stamp duty.
U skladu s postojećim Zakonom o administrativnim pristojbama za zajmove koji se prenose između poduzetnika koji nisu banke isto se plaćaju administrativne pristojbe [146], ako se za glavni zajam izvorno plaćala administrativna pristojba.
The Commission considers that the provision of Article 2(9) above entails a direct advantage in favour of PCT's creditors, among which, is its parent company Cosco.
Komisija smatra da se prethodnom odredbom članka 2. stavka 9. osigurava izravna prednost u korist vjerovnika društva PCT, uključujući matično društvo Cosco.
This advantage is equal to the amount of stamp duty that PCT's creditors would normally have to pay, under the generally applicable rules, in case of transfer of a loan relevant to the concession agreement contracted with PCT.
Ta je prednost jednaka iznosu administrativne pristojbe koju bi vjerovnici društva PCT obično morali platiti, u skladu s opće primjenjivim pravilima, u slučaju prijenosa zajma relevantnog za ugovor o koncesiji koji je sklopljen s društvom PCT.
This provision also involves an indirect advantage in favour of PCT to the extent that it could make it easier for PCT to get a loan.
Navedena odredba također uključuje neizravnu prednost u korist društva PCT jer bi mu bilo lakše dobiti zajam.
According to the Greek authorities and PCT these loans have already been paid out by PCT.
Grčka nadležna tijela i društvo PCT tvrde da je društvo PCT već otplatilo te zajmove.
On this basis, the Commission has no reason to believe that such a transfer took place.
Na osnovu toga Komisija nema razloga vjerovati da je izvršen takav prijenos.
However this provision may entail a selective advantage for Cosco or other creditors of PCT.
Međutim, ova bi odredba mogla podrazumijevati selektivnu prednost za društvo Cosco ili druge vjerovnike društva PCT.
The argumentation provided by the Greek authorities and PCT as regards this stamp duty exemption is the same as regards the stamp duty exemption for loans in favour of PCT.
Argumenti koje su navela grčka nadležna tijela i društvo PCT u pogledu oslobođenja od plaćanja administrativne pristojbe isti su kao i za oslobođenje od plaćanja administrativne pristojbe na zajmove u korist društva PCT.
On this basis, the Commission concludes that its reasoning developed under that exemption is also valid for this measure.
Na osnovu toga Komisija zaključuje da se njezino obrazloženje koje se odnosi na to izuzeće primjenjuje i na ovu mjeru.
Thus this measure is selective and cannot be considered as justified by the nature or the general scheme of the system.
Ta je mjera stoga selektivna i ne može se smatrati opravdanom prirodom ili općom strukturom sustava.
Exemption from stamp duties for any compensation paid by PPA to PCT under the concession agreement, which is outside the scope of the VAT code (Article 2(10))
Oslobođenje od plaćanja administrativnih pristojbi za bilo koju naknadu koju je društvo PPA platilo društvo PCT u skladu s ugovorom o koncesiji, koji je izvan područja primjene zakona o PDV-u (članak 2. stavak 10.)
Concerning this measure, the system of reference is the stamp duty regime applicable to acts of civil or commercial law in Greece.
U vezi s ovom mjerom, referentni sustav je sustav administrativnih pristojbi koji se primjenjuje na akte građanskog ili trgovačkog prava u Grčkoj.
The rules governing this regime are already mentioned in recitals 177 and 179 of this Decision.
Pravila koja se primjenjuju na ovaj sustav već su spomenuta u uvodnim izjavama 177. i 179. ove Odluke.
According to stamp duty rules, stamp duties are imposed in relation to the legal documents to which they are attached and not the specific taxable persons that sign these documents.
U skladu s pravilima o administrativnim pristojbama, administrativne pristojbe plaćaju se za pravne dokumente na koje se stavljaju, a ne za određene porezne obveznike koji potpisuju te dokumente.
According to Ministerial Circular 44/1987 [147] which interprets the stamp duty provisions after the changes introduced with the VAT regime, contracts, legal acts or transactions subject to VAT are not subject to stamp duty.
Prema Ministarskom kružnom dopisu 44/1987 [147] u kojem se tumače odredbe o administrativnim pristojbama nakon promjena uvedenih sustavom PDV-a, za ugovore, pravne akte ili transakcije na koje se plaća PDV ne treba platiti administrativnu pristojbu.
Moreover pursuant to the generally applicable law as interpreted and enforced by the competent Greek tax authorities, the payment of compensation falls outside the scope of VAT and is therefore subject to stamp duty [148].
Nadalje, u skladu s opće primjenjivim zakonom kako ga tumače i provode nadležna grčka porezna tijela, plaćanja naknade izvan je područja primjene PDV-a i stoga podliježe plaćanju administrativne pristojbe [148].
According to the same circular, the activation of an ancillary agreement (collateral, guarantee, mortgage, penal clause and every other type of security) related to a contract that is subject to VAT and thus exempted from stamp duty, is not subject to proportional stamp duty.
Prema istom kružnom dopisu, aktivacija dodatnog ugovora (ugovora o jamstvu, hipoteci, kaznene odredbe i svaka druga vrsta osiguranja) povezanog s ugovorom za koji se plaća PDV i stoga je oslobođen od plaćanja administrativne pristojbe, ne podliježe plaćanju razmjernog iznosa administrativne pristojbe.
However, when the main contract is subject to VAT or is subject to a fixed (and not proportional stamp duty) the activation of an ancillary agreement to this contract is subject to a fixed stamp duty.
Međutim, ako glavni ugovor podliježe oporezivanju PDV-om ili plaćanju fiksne (a ne razmjerne) administrativne pristojbe, za aktivaciju dodatnog ugovora ovom ugovoru plaća se fiksna administrativna pristojba.
Finally the payment of other types of compensation, as for instance for damages or international breach of contract, is subject to stamp duty.
Naposljetku, administrativna pristojba plaća se za plaćanje drugih vrsta naknada, na primjer za odštetu ili međunarodnu povredu ugovora.
The Greek authorities indicated that according to the provisions of the Greek Stamp Duty Code, compensation paid in Greece due to damages is subject to stamp duty at a 3,6 % rate.
Grčka nadležna tijela navela su da se, u skladu s odredbama grčkog Zakona o administrativnoj pristojbi, za naknadu plaćenu u Grčkoj zbog odštete plaća administrativna pristojba po stopi od 3,6 %.
The payment of compensation pursuant to an indemnity clause included in a contract is subject to stamp duty at a 2,4 % rate.
Plaćanje naknade u skladu s odredbom o odšteti uključenom u ugovor podliježe plaćanju administrativne pristojbe po stopi od 2,4 %.
Article 2(10) of the ratification law foresaw that any type of compensation that PPA would pay to PCT by virtue of the concession agreement that is outside the scope of the VAT code, is exempted from stamp duty.
U članku 2. stavku 10. zakona o potvrđivanju predviđeno je da je bilo koja vrsta naknade koju bi društvo PPA plaćalo društvo PCT na temelju ugovora o koncesiji koji je izvan područja primjene zakona o PDV-u oslobođena od plaćanja administrativne pristojbe.
Given that according to the generally applicable framework the stamp duty is imposed on the legal documents and not specifically on the parties of the transaction and given that PPA was exempted from stamp duty by law [149] at the time of the adoption of the ratification law, each time a compensation payment on behalf of PPA in relation to the concession contract would be outside the scope of the VAT code and would be subject to stamp duty, PCT would be obliged to pay it under the generally applicable rules.
Budući da se, u skladu s opće primjenjivim okvirom administrativna pristojba plaća na pravne dokumente, a ne posebno na stranke u transakciji i budući da je društvo PPA bilo zakonom oslobođeno plaćanja administrativne pristojbe [149] u trenutku donošenja zakona o potvrđivanju, svaki puta kada bi plaćanje naknade u ime društvo PPA u odnosu na ugovor o koncesiji bilo izvan područja primjene PDV-a i kada bi podlijegalo plaćanju administrativne pristojbe, društvo PCT ne bi ju moralo platiti u skladu s opće primjenjivim pravilima.
In particular due to this provision, PCT would be exempted from the payment of a fixed stamp duty in the case of the activation of a penalty clause of the concession contract, as well as in case PPA would pay compensation due to damages related to the concession contract or breach of the concession contract.
Zbog ove odredbe, društvo PCT posebno bi bilo oslobođeno plaćanja fiksne administrativne pristojbe u slučaju aktivacije kaznene odredbe u ugovoru o koncesiji te ako bi društvo PPA platilo naknadu zbog odštete povezane s ugovorom o koncesiji ili povredom ugovora o koncesiji.
Moreover as the Greek authorities and the beneficiary indicate, given that PPA was exempted at that time from the payment of stamp duty in respect of transactions concerning the implementation of works on its behalf by third parties, due to this provision, PCT would also be exempted from the payment of stamp duty arising from its arrangements with PPA subject to stamp duty.
Nadalje, grčka nadležna tijela i korisnik navode da, budući da je društvo PPA, zahvaljujući toj odredbi, u tom trenutku bilo oslobođeno plaćanja administrativne pristojbe za transakcije koje se odnose na radove koje su u njegovo ime provodile treće stranke, društvo PCT isto bi bilo oslobođeno plaćanja administrativne pristojbe za svoje ugovor s društvom PPA koji podliježu plaćanju administrativne pristojbe.
Thus the exemption at stake has the effect of exempting PCT from the obligation to pay stamp duties in such cases, clearly entailing a selective advantage for PCT.
Stoga je učinak predmetnog izuzeća oslobađanje društva PCT od obveze plaćanja administrativnih pristojbi u takvim slučajevima, što jasno predstavlja selektivnu prednost za društvo PCT.