natgillin/translations-raw huggingface dataset:
See Joined Cases T-92/00 and T-103/00, Territorio Histórico de Álava — Diputación Foral de Álava, Ramondín, SA and Ramondín Cápsulas v Commission, [2002] II-1385, paragraph 51.
I-4727, body 92 a 94 až 96, a uznesenie predsedu Všeobecného súdu vo veci T-172/14 R, Stahlwerk Bous/Komisia, body 59 a 60.
See Case C-279/08 P, Commission v Kingdom of the Netherlands, [2011], I-7671, paragraph 50.
Veci C-143/99, Adria-Wien Pipeline, Zb.
Cases C-75/97 Belgium v Commission [1999] ECR I 3671, paragraph 32; Case C-143/99 Adria Wien Pipeline and Wietersdorfer & Peggauer Zementwerke [2011] ECR I 8365, paragraph 48; Case C- 409/00 Spain v Commission [2003] ECR I 1487, paragraph 48.
2001, s.
Joined Cases T-92/00 and T-103/00 Ramondin SA and Ramondín Cápsulas SA v Commission [2002] ECR II-1385, paragraph 39: in this judgment the Court ruled that applying a tax measure only to investments exceeding a certain threshold meant that the measure was de facto reserved for undertakings with significant financial resources.
I-8365, bod 41; C-308/01, GIL Insurance a i., Zb.
See for example Joined Cases C-78/08 to C-80/08 Paint Graphos and others [2011] ECR I-7611, paragraph 69.
2004, s.
See Joined Cases C-78/08 to C-80/08 Paint Graphos and others [2011] ECR I-7611, paragraphs 69 and 70; Case C-88/03 Portugal v Commission [2006] ECR I-7115, paragraph 81; Case C-279/08 P, Commission v Netherlands (NOx) [2011] ECR I-7671; Case C-487/06 P British Aggregates v Commission [2008] ECR I-10515.
I-4777, bod 68; C-172/03, Heiser, Zb.
See, inter alia, Cases C-279/08P Commission v Kingdom of Netherlands [2011] I-07671, paragraph 75, C-487/06 P, British Aggregates v Commission [2008] I-10505, paragraph 92; C-241/94 France v Commission [1996] ECR I-4551, paragraph 21; C-342/96 Spain v Commission [1999] ECR I-2459, paragraph 23; C-75/97 Belgium v Commission, paragraph 25.
2005, s.
See in this respect Joined Cases T-92/00 and T-103/00 Ramondin SA and Ramondín Cápsulas SA v Commission [2002] ECR II-1385, paragraph 62.
I-1627, bod 40.
Or until 31 October 2015 at the latest.
Pozri veci C-143/99, Adria-Wien, bod 41, vec C-308/01, GIL Insurance, Zb.
Article 2, paragraph 1 of Law 3755/2009.
2004, s.
A withholding tax is applicable at that time, according to Article 99(1)(a) of the GITC.
2005, s. I-1627, bod 40, C-88/03, Portugalsko/Komisia, Zb.
According to the Greek authorities, the term ‘accrued interest’ is used to describe the accounting method used to calculate the accumulation of interest, whereby interest accrues depending on cash flow dates and the amounts involved.
2006, s.
In other words, ‘accrued interest’ is the interest on a specific amount over a specific period of time (irrespective of whether the said interest is owing or due).
I-7115, bod 54, T-233/04, Holandsko/Komisia, bod 86.
According to the Greek authorities PCT normally expects to collect such interest in cash deposits with credit institutions.
Pozri napríklad vec C-279/08 P, Komisia/Holandsko (oxidy dusíka), Zb.
The tax exemption on accrued interests will apply for a period of time that may vary, depending on early or later completion of the works, but that has a definite end.
2011, s.
According to Article 12 of the concession contract, the commencement of the operation of Pier III should be effected 48 months after the date of commencement of the construction and in any case not later than 31 October 2015.
I-7671, bod 62.
In case no treaty on avoidance of double taxation is applicable.
Spojené veci C-106/09 P a C-107/09 P, Komisia a Španielsko/Government of Gibraltar a Spojené kráľovstvo, Zb.
See recitals 95 to 97.
2011, s.
i.e. Article 103(1)(m).
I-11113.
Case C-241/94, France v Commission (Kimberly Clark) [1996], ECR I-4451.
Pozri spojené veci T-92/00 a T-103/00, Territorio Histórico de Álava – Diputación Foral de Álava, Ramondín, SA a Ramondín Cápsulas/Komisia, Zb.
See also recital 21 of the Fiscal Notice.
2002, s.
Article 2, paragraphs 2 and 3 of Law 3755/2009.
II-1385, bod 51.
Article 30(1) of the VAT Code.
Pozri vec C-279/08 P, Komisia/Holandské kráľovstvo, Zb.
Article 32(3) of the VAT Code.
2011, s.
As there is a 3-year time limit for carrying forward a VAT credit balance.
I-7671, bod 50.
Article 33(4) of the VAT Code.
Veci C-75/97, Belgicko/Komisia, Zb.
As this Decision stood at the time the ratification law was adopted.
1999, s.
Including the case when an investment good is concerned.
I 3671, bod 32; vec C-143/99, Adria-Wien Pipeline a Wieterdorfer & Peggauer Zementwerke, Zb.
Article 2(7) of Ministerial Decision 1073/2004/EC.
2011, s.
Article 33(3) of the VAT Code.
I-8365, bod 48; vec C- 409/00, Španielsko/Komisia, Zb.
This 5-year restriction is not applicable to public utility companies.
2003, s.
Article 38(2) of Law 1473/1984.
I 1487, bod 48.
Judgments 1948/1992, 3035/1992, 1274/2002, 1207/2012, 1501/2012 of the Conseil d'Etat, as well as 222/2009, 223/2009 and 2141/2009 of the Administrative Court of Athens and 4793/2013 of the Administrative Court of Thessaloniki.
Spojené veci T-92/00 a T-103/00, Ramondin SA a Ramondín Cápsulas SA/Komisia, Zb.
This interpretation was based on the Article 21 of Regulatory Decree 26-6/10-7/1944 (code of the state court's proceedings) according to which ‘the legally normal interest and the interest on late payments … starts from the moment the legal action is notified to the state’.
2002, s.
According to the Code of fiscal legal procedure the taxable person may file an appeal within 20 days following the day the act is notified to it.
II-1385, bod 39: týmto rozsudkom súd rozhodol, že uplatnenie daňového opatrenia len na investície prevyšujúce určitý prah znamenalo, že opatrenie bolo de facto vyhradené pre podniky disponujúce značnými finančnými prostriedkami.
As per the definition provided in Article 33(4) of the VAT Code.
Pozri napríklad spojené veci C-78/08 až C-80/08, Paint Graphos a i., Zb.
Case C-110/94, Intercommunale voor Zeewaterontzilting (INZO), [1997] ECR — I 870.
2011, s.
Paragraph 15 of judgment in Case C-110/94.
I-7611, bod 69.
See Article 29(3) of Law 3389/2005 as it was amended by Article 18(2) of Law 4013/2011.
Pozri spojené veci C-78/08 až C-80/08, Paint Graphos a i., Zb.
It also entails the legal certainty that all type of PCT's expenditure will be treated in the same way, although this would not be the case under the generally applicable rules.
2011, s.
This letter is dated 31 October 2008 and was submitted by the Greek authorities in the course of the procedure before the opening of the formal investigation procedure as Annex 2 of the submission dated 1 February 2011.
I-7611, body 69 a 70; vec C-88/03, Portugalsko/Komisia, Zb.
It was registered by the Commission on 8 February 2011 with number 2011/013591.
2006, s.
In particular they requested 90 % VAT credit refund within 1 month from the application date and the remaining 10 % within a year.
I-7115, bod 81; vec C-279/08 P, Komisia/Holandsko (oxidy dusíka), Zb.
This refund corresponds in essence to the refund applicable to investment goods.
2011, s.
Cases T-68/03, Olympic Airways v Commission, [2007] ECT II-2911, paragraph 361, C-25/07 Alicja Sosnowska v Dyrektor Izby Skarbowej [2008] ECR I-5129.
I-7671; vec C-487/06 P, British Aggregates/Komisia, Zb.
The obligation to refund VAT arises at the moment input VAT is paid and that the right to deduct VAT ‘… is exercisable immediately … while the Member States have a certain freedom of manoeuvre in determining the conditions for the refund of excess VAT, those conditions cannot undermine the principle of neutrality of the VAT tax system by making the taxable person bear the burden of the VAT in whole or in part’.
2008, s.
This implies that the refund is made within a reasonable period of time.
I-10515.
Case C-25/07 Alicjia Sosnowska, [2008] ECR I-5129, paragraphs 15-16.
Pozri, okrem iného, veci C-279/08 P, Komisia/Holandské kráľovstvo, Zb.
Article 105(11) in combination with Article 4(3) GITC.
2011, s.
Case T-55/99, Confederación Española de Transporte de Mercancías (CETM) v Commission, [2000] II-03207, paragraph 53.
I-7671, bod 75, C-487/06 P, British Aggregates/Komisia, Zb.
With the fixed straight line method, depreciation is calculated on the basis of a fixed rate on the initial acquisition value or of the readjusted acquisition value plus the value of improvements or additional parts.
2008, s.
At the time the provision under examination was adopted, Article 31.1(f) of the GITC foresaw an exception to this rule, relevant to the depreciation of new machinery and mechanical or technical equipment of industrial, mining, quarry and mixed enterprises of this kind.
I-10505, bod 92; C-241/94, Franccúzsko/Komisia, Zb.
In these cases the companies could also use the declining balance depreciation method.
1996, s.
This provision has been modified and now it only foresees the general fixed straight line method for all cases.
I-4551, bod 21; C-342/96, Španielsko/Komisia, Zb.
Presidential Decree 299/2003 relevant to the ‘Definition of highest and lowest depreciation rates’.
1999, s.
This decree sets out the range between the highest and the lowest depreciation rate per category of fixed assets.
I-2459, bod 23; C-75/97, Belgicko/Komisia, bod 25.
Taxable companies may choose any depreciation rate within this range.
Pozri v tejto súvislosti spojené veci T-92/00 a T-103/00, Ramondin SA a Ramondín Cápsulas SA/Komisia, Zb.
Once a company has chosen a depreciation rate within this range, it is obliged to complete the depreciation by applying the same rate on all assets of the same category which have been acquired by the company during the same fiscal period.
2002, s.
For assets of the same category acquired in different fiscal periods, companies are entitled to use a different depreciation rate, but in any case it is mandatory to complete the depreciation procedure with the initial depreciation rate applied to all assets of the same category acquired in the same fiscal period.
II-1385, bod 62.
This kind of ‘reserves’ does not constitute real asset of the company but depreciations of the fixed assets that will be returned to the state or to third parties.
Alebo najneskôr do 31. októbra 2015.
Article 31.1(g) GITC.
Článok 2 ods. 1 zákona 3755/2009.
YA 100/2005 (YA 1003821/10037/B0012 (OJ B 80 of 2005): Deductible costs from gross revenues of companies on the basis of administrative solutions and the case-law.
Článok 99 ods. 1 písm. a) prvá zarážka v kombinácii s článkom 12 ods. 1, článkom 105 ods. 1 písm. b) a článkom 109 ods. 1 gréckeho zákonníka o dani z príjmu; vo finančnom roku 2010 predstavovala táto daň z príjmov právnických osôb 25 %, vo finančnom roku 2011 24 %, vo finančnom roku 2012 20 %, vo finančnom roku 2013 22 %, vo finančnom roku 2014 a neskôr 26 %.
Article 31.1(l) of the GITC.
Vtedy sa uplatňuje zrážková daň podľa článku 99 ods. 1 písm. a) gréckeho zákonníka o dani z príjmu.
Article 105(12) of the GITC as amended by Law 4013/2011.
Podľa gréckych orgánov sa pojmom „vzniknutý úrok“ označuje účtovná metóda používaná na výpočet akumulácie úrokov, pričom úrok sa akumuluje v závislosti od dátumov peňažných tokov a príslušných súm.
This method is the one foreseen in paragraph 5 Article 97 of Law 1892/1990 for the construction of parking spaces.
Inými slovami, „vzniknutý úrok“ je úrok z určitej sumy za určité časové obdobie (bez ohľadu na to, či je daný úrok dlhovaný alebo splatný).
Method set out by Law 1914/1990 for BOT projects.
Podľa gréckych orgánov spoločnosť PCT bežne počíta s tým, že takýto úrok vyberie vo forme peňažných vkladov u úverových inštitúcií.
According to Article 9(8) of Law 2052/1992, works that are executed with total or partial funding provided by thirds, the depreciation of the construction costs and of the interests on loans and credits during the construction period, that are considered as construction costs, is conducted according to the same method.
Oslobodenie od dane zo vzniknutých úrokov sa bude uplatňovať počas obdobia, ktoré sa môže zmeniť v závislosti od skoršieho alebo neskoršieho dokončenia prác, ktoré však má pevne stanovené ukončenie.
Method of depreciation for airport constructing companies set out by Article 26(8) of Law 2093/1992.
Podľa článku 12 koncesnej zmluvy by sa mala prevádzka móla III začať 48 mesiacov od dátumu začiatku výstavby a v každom prípade nie neskôr ako 31. októbra 2015.
e.g. asset value, profitability, business plan.
V prípade, že sa neuplatňuje žiadna dohoda o zamedzení dvojitého zdanenia.
See recital 165 of the opening decision.
Pozri odôvodnenia 95 až 97.
It is even greater than the one foreseen for instance for PPP's (this is without prejudice to the view the Commission may take on fiscal provisions relevant to PPPs).
T. j. článok 103 ods. 1 písm. m).
The provision under examination helped to eliminate a gap in the general Greek tax system regarding the depreciation of assets used in the operation of a container port terminal, such as those that will be used by PCT for the purposes of the concession agreement.
Vec C-241/94, Francúzsko/Komisia (Kimberly Clark), Zb.
Article 34 of Law 2937/2001 lays down specific depreciation rates that PPA and the Thessaloniki Port shall use under the fixed straight line depreciation method, for the specific types of port asset that they use.
1996, s.
The Greek authorities argue that these rates are not applicable to PCT.
I-4451.
According to the Greek authorities, if PCT opted to apply the straight line method and was allowed to use these depreciation rates, the period of depreciation would exceed the concession period.
Pozri tiež odôvodnenie 21 fiškálneho oznámenia.
On the other hand, if PCT were obliged to apply the straight line method with different depreciation rates than the ones applied for PPA and the Thessaloniki Port, it would be disadvantaged compared to these operators (recital 166 of the opening decision).
Článok 2 ods. 2 a 3 zákona 3755/2009.
See Case Portugal v Commission, paragraph 81 in footnote 80.
Článok 30 ods. 1 zákona o DPH.
See in this respect the Commission's assessment in recitals 98 to 100 above.
Článok 32 ods. 3 zákona o DPH.
Presidential decree of 28 July 1931, OJ A 239 1931, as modified especially by Law 2873/2000.
Pretože existuje trojročný limit na prevod preplatku DPH.
However, the introduction of the VAT did not affect the stamp duty imposed on loan agreements.
Článok 33 ods. 4 zákona o DPH.
Under settled case-law, a loan entered into outside of Greece through a private deed is subject to stamp duty in Greece where the loan is executed in Greece.
Pretože toto rozhodnutie platilo v čase prijatia ratifikačného zákona.
‘Execution in Greece’ occurs where the delivery of the loan amount by the foreign lender to the borrower, who is located in Greece, occurs in Greece.
Vrátane prípadu, keď ide o investičný majetok.
‘Delivery of the loan amount in Greece’ occurs where the lender effectively puts the loan amount in the account of the borrower in a Greek bank (Opinion 964/1955 of the Legal Council of the Greek state, Court of First Instance of Thessaloniki 2123/1963, Tax Court of First Instance 2163/1967, Administrative Court of First Instance 6043/2001, Council of State 2996/1991 and 984/1992).
Článok 2 ods. 7 ministerského rozhodnutia 1073/2004.
Further, judgment 3639/2013 of the Conseil d'Etat ruled that ‘… a loan agreement concluded through a private deed abroad, is subject to stamp duty, so far as it provides for obligations which should be executed in Greece, and such is the obligation of the borrower flowing from the said agreement to transfer in Greece, through his order to the foreign bank, the agreed loan amount which was deposited by the lender abroad on [the borrower's] name.’.
Článok 33 ods. 3 zákona o DPH.
At the rate of 2,4 %.
Toto päťročné obmedzenie sa nevzťahuje na spoločnosti poskytujúce verejné služby.
Again at the rate of 2,4 %.
Článok 38 ods. 2 zákona 1473/1984.
The Commission's assessment in this case is without prejudice to the position it may take outside this procedure on the exemptions.
Rozsudky 1948/1992, 3035/1992, 1274/2002, 1207/2012, 1501/2012 Conseil d'Etat, ako aj 222/2009, 223/2009 a 2141/2009 aténskeho správneho súdu a 4793/2013 solúnskeho správneho súdu.
As described in footnote 134 above.
Tento výklad bol založený na článku 21 vykonávacieho nariadenia 26-6/10-7/1944 (zákonník konaní štátneho súdu), podľa ktorého „z právneho hľadiska bežný úrok a úrok z omeškaných platieb… začína od okamihu oznámenia právneho úkonu štátu“.
The Greek authorities and PCT refer to two loans of EUR 54,8 million and EUR […] million that PCT concluded with its parent company, Cosco, in order to start its investments in the port of Piraeus.
Podľa zákonníka fiškálneho právneho postupu môže zdaniteľná osoba podať odvolanie do 20 dní odo dňa, kedy bola informovaná o úkone.
Decision 617/2006 on the interpretation of Article 8 of the Stamp Duty Code.
Podľa vymedzenia uvedeného v článku 33 ods. 4 zákona o DPH.
Article 8 of the Stamp Duty Code.
Vec C-110/94, Intercommunale voor Zeewaterontzilting (INZO), Zb.
See case-law on this in footnote 134 above.
1997, s.
In accordance with Article 3.1 of the concession contract.
I 870.
Interpretative circular 1027/1990.
Bod 15 rozsudku vo veci C-110/94.
See footnote 134.
Pozri článok 29 ods. 3 zákona 3389/2005 zmeneného článkom 18 ods. 2 zákona 4013/2011.
Article 3 of Ministerial circular 44/1987: Implementation of the provisions of imposition of stamp duties to various contracts and acts.
Tiež to v sebe zahrnuje právnu istotu, že ku všetkým výdavkom spoločnosti PCT sa bude pristupovať rovnako, hoci pri uplatňovaní všeobecne uplatniteľných pravidiel by to tak nebolo.
Under Article 57(1)(b) of Law 1642/1986, transactions that are subject to VAT under Article 2 of the same Law, as well as their ancillary agreements, are exempt from stamp duty.
Konkrétne požadovali vrátenie 90 % preplatku DPH do 1 mesiaca od dátumu žiadosti a zvyšných 10 % do jedného roka.
Under Article 2 of the Greek VAT Code (Law 2859/2000 replacing Law 1642/1986 that introduced VAT in the Greek legal order), VAT applies to the supply of goods and services where such supply is effected for the payment of consideration.
Vrátenie v podstate zodpovedá vráteniu vzťahujúcemu sa na investičné majetky.
According to the prevailing interpretation of these provisions, the payment of compensation does not fall within the meaning of the provision of services against remuneration and thus falls outside the scope of VAT and instead is subject to stamp duty.
Veci T-68/03, Olympic Airways/Komisia, Zb.
Pursuant to Article 2 of Law 2688/1999, in conjunction with Article 362 of Law 1559/1950.
2007, s.
The Commission's position in this Decision is without prejudice to any position it may take in the future regarding this provision.
II-2911, bod 361, C-25/07, Alicja Sosnowska/Dyrektor Izby Skarbowej, Zb.
See recitals 188 and 203 of the opening decision.
2008, s.
This specific regime may only be modified in case the company, to which it is allowed, agrees.
I-5129.
Articles 8 and 11 of the Legislative Decree.
Povinnosť vrátiť DPH vzniká v okamihu zaplatenia DPH na vstupe a právo odpočítať DPH „…sa uplatňuje okamžite… hoci členské štáty majú určitú slobodu pri stanovovaní podmienok vrátenia nadmerného odpočtu DPH, tieto podmienky nemôžu spochybňovať zásadu neutrality daňového systému DPH tým, že zdaniteľná osoba bude podľa nich povinná v celom rozsahu alebo sčasti znášať DPH, …“, čo znamená, že vrátenie sa uskutoční v primeranej lehote.
An adjustment may also be foreseen in case of reduction of the normally applicable limitations.
Vec C-25/07, Alicjia Sosnowska, Zb.
This measure is not foreseen in the presidential decree, but the Greek authorities mentioned it in the list of measures that have been provided in the past through this special regime.
2008, s.
According to Article 9 paragraph 2 of the presidential decree, this increase is meant as exceeding half of the amount corresponding to the total assets of those companies or above 1 million US dollars.
I-5129, body 15 – 16.
Unless requisition is aimed at covering the needs of the armed forces in times of war and only for as long as the conflict lasts and subject to fair compensation.
Článok 105 ods. 11 v spojení s článkom 4 ods. 3 gréckeho zákonníka o dani z príjmov.
The Decree also foresees other privileges/conditions for the companies covered: (i) specific conditions for the repatriation of loans or share capital permission for the repatriation of loans or share capital (up to 10 % of the imported capital annually); a cumulative remittance of profits (up to 12 %, net of tax, on the imported and non-repatriated capital annually); and a remittance of interest (up to 10 % annually) and permission for the transfer out of Greece of foreign exchange needed for lease payments concerning machinery or other forms of capital leased from abroad); (ii) the recruitment of foreign nationals as technical and administrative personnel and permission for exporting the amount of their remuneration in foreign exchange; and permission to keep company accounts with entries in a foreign currency.
Vec T-55/99, Confederación Española de Transporte de Mercancías (CETM)/Komisia, Zb.
See recital 213 of the opening decision.
2000, s.
The Commission's assessment in this case is without prejudice of any action it may take as regards this presidential decree.
II-03207, bod 53.
Article 3(2) of the Decree refers indicatively to some of the privileges and exemptions that can be granted through its use.
Pri pevne stanovenej lineárnej metóde sa odpisy počítajú na základe fixnej sadzby z počiatočnej obstarávacej ceny alebo upravenej obstarávacej ceny plus ceny vylepšení alebo prídavných dielov.
Article 5(3) of Legislative Decree 4256/1962, which interprets the decree of 1953, establishes that the administration has the full discretion to regulate any other issue that is related to the investment in any way it sees fit for the accomplishment of the purpose of the presidential decree, i.e. the attraction of foreign capital, as long as these issues do not run counter its provisions.
V čase prijatia posudzovaného ustanovenia bola v článku 31.1. písm. f) gréckeho zákonníka o dani z príjmov stanovená výnimka z tohto pravidla týkajúca sa odpisovania nových strojných zariadení a mechanických a technických zariadení priemyselných, banských, ťažobných podnikov a zmiešaných podnikov tohto druhu.
Therefore, it can be concluded that the administration has full discretion in the establishment of new conditions, as well as a ‘facilities’ that may render such investments more attractive for companies.
V týchto prípadoch mohli tieto spoločnosti uplatniť aj metódu degresívneho odpisu.
See recitals 209 to 216 of the opening decision.
Toto ustanovenie bolo zmenené a teraz sa v ňom stanovuje pre všetky prípady len všeobecná pevne stanovená lineárna metóda.
See recitals 92 to 97 of this Decision.
Prezidentský dekrét 299/2003 týkajúci sa „vymedzenia najvyšších a najnižších odpisových sadzieb“.
Case C-487/06 P, British Aggregates [2008] ECR I-10515, paragraph 92.
V tomto dekréte sa stanovuje rozpätie od najvyššej po najnižšiu odpisovú sadzbu podľa kategórie hmotného majetku.
This Decision is without prejudice to the position the Commission may take as regards this Legislative Decree.
Zdaniteľné spoločnosti si môžu vybrať ktorúkoľvek odpisovú sadzbu v rámci tohto rozpätia.
See recitals 21 and 22 of the Commission notice on fiscal aid.
Keď si spoločnosť vyberie odpisovú sadzbu v rámci tohto rozpätia, je povinná dokončiť odpisovanie s uplatnením tej istej sadzby na všetky aktíva tej istej kategórie, ktoré spoločnosťou nadobudla počas toho istého fiškálneho obdobia.
Commission notice on the application of the State aid rules to measures relating to direct business taxation (OJ C 384, 10.12.1998, p. 3).
Na aktíva tej istej kategórie nadobudnuté v iných fiškálnych obdobiach sú spoločnosti oprávnené uplatniť rôznu odpisovú sadzbu, ale v každom prípade je povinné dokončiť proces odpisovania s uplatnením počiatočnej odpisovej sadzby na všetky aktíva tej istej kategórie nadobudnuté v tom istom fiškálnom období.
See recitals 24 and 27 of the Commission Fiscal Notice.
Tento druh „rezerv“ nepredstavuje pre spoločnosť reálne aktíva, ale odpisy hmotného majetku, ktorý sa vráti štátu alebo tretím stranám.