natgillin/translations-raw huggingface dataset:
Moreover they argue that in long term concessions to construct and operate public infrastructure, there is a marked imbalance between the initial period of construction of the infrastructure and the subsequent stages of operation of the infrastructure where the infrastructure is expected to be profitable so as to cover initial losses.
Cilj sistema obdavčitve dohodkov pravnih oseb je ustvariti prihodke za državni proračun in bi bil ogrožen, če bi se nekaterim podjetjem dovolilo zmanjšati njihovo davčno osnovo, kadar se jim to zdi primerno v skladu z njihovimi finančnimi interesi.
As the investments required up-front lead to significant losses over more than 5 years and they can only be offset at the later part of the concession period, the 5-year limitation would deprive the concessionaire of the benefit of the tax loss carry-forward rule.
Poleg tega visoki zneski naložb pri velikih infrastrukturnih projektih ne pomenijo, da so podjetja, ki te naložbe izvajajo, v strukturno neugodnem položaju, ki ga je treba popraviti s sistemom obdavčitve dohodkov.
In this respect, undertakings responsible for big infrastructure projects would be in a different situation from ordinary undertakings.
Vsa podjetja, ki izvajajo naložbe, imajo v prvih letih njihovega izvajanja izgube in morda v 5 letih, predvidenih v GZDD, nimajo prihodkov.
The Commission considers that this derogation from the general rule cannot be considered as inherent in the logic of the Greek tax system.
Taka utemeljitev ne bi v nobenem primeru izhajala iz načel grškega sistema obdavčitve dohodkov.
As the 5-year rule for fiscal loss carry-forward is general and without any differentiations, the loss carry-forward without any temporal limitation cannot be considered as justified for public infrastructure projects.
Poleg tega dejstvo, da je bila podobna določba uporabljena pri nekaterih velikih infrastrukturnih projektih v Grčiji, ne pomeni, da bi lahko bil ukrep v primeru podjetja PCT utemeljen.
The 10-year limitation that is now applicable for PPPs reinforces the conclusion that the indefinite period foreseen specially for PCT constitutes a clear selective advantage for it.
Končno domnevne posebne značilnosti velikih koncesij se ne morejo sprejeti kot veljaven cilj splošno veljavnih pravil, povezanih s prenosom davčne izgube, kot je pojasnjeno v uvodnih izjavah 98–100.
Finally the Commission considers that all undertakings that conduct investments that may take several years are in the same legal and factual situation as PCT and the other concessioners in Greece, in light of the objectives of the General Income Tax Code.
Tako grški organi in podjetje PCT niso dokazali, da se razlikovanje v korist podjetja PCT z vidika načela grškega sistema obdavčitve dohodkov lahko upraviči.
As the Greek tax system does not allow differentiations depending on the duration of the investments of undertakings but sets out this general 5-year rule for all, PCT cannot be considered as being different than other companies as regards this rule.
Posledično Komisija meni, da selektivnega ukrepa v preiskavi ne upravičuje logika opisanega grškega referenčnega davčnega sistema.
As mentioned in point 107, a measure applicable to all undertakings responsible for big infrastructure projects is selective because it only applies to a limited category of undertakings.
Izbira med 3 amortizacijskimi metodami
The Greek authorities and PCT argue that: (a) the ‘objective pursued’ for this measure should be the one pursued by the derogating provision; (b) this provision aims at applying the income-expenses matching general principle of the tax system to the particular characteristics of the concessions; (c) the application of this principle to these projects does not amount to a removal of the risk borne by the concessionaire but aims at ensuring equal treatment and removal of the ‘structural disadvantage’ of these projects; (d) this provision has been consistently applied to all big public infrastructure projects in Greece; (e) the possibility to carry forward losses over the duration of the concession is the appropriate mechanism in addressing the particular characteristics of such concessions and the objective difference between the concessionaire and other commercial undertakings.
GZDD predvideva, da se pri amortizaciji sredstev uporablja splošno pravilo o „fiksni metodi enakomernega časovnega“ amortiziranja [117] [118].
The Commission notes that the objective of the tax system has to be established at the level of the system of reference and not at the level of the exception measure [116].
V skladu z odstavkom 2 člena 1 Predsedniškega odloka št. 299/2003 [119] so podjetja dolžna amortizirati svoja osnovna sredstva vsako leto po amortizacijskih stopnjah, ki so določene v tem odloku, ne glede na to, ali v obdobju amortizacije ustvarijo dobiček ali izgubo.
If the measure itself constituted the reference system, then any fiscal measure would escape the classification of State aid no matter how exceptional it would be.
Posledično, če se amortizacija izvede po stopnjah, ki so višje od predvidenih v Predsedniškem odloku, se te za davčne namene ne upoštevajo.
The objective of the corporate income tax system is to generate revenue for the state budget and it would be jeopardised if specific companies were allowed to reduce their tax base when they see fit according to their financial interests.
Zlasti kar zadeva koncesijske pogodbe, se rezerve za vračilo sredstev, ki se na podlagi pogodbe po določenem času vrnejo državi ali tretjim osebam [120] odbijejo od bruto prihodkov [121].
In addition the high investment amounts involved in big infrastructure projects does not mean that companies undertaking them are in a structural disadvantage that has to be corrected by the income tax system.
V skladu z Ministrsko odločbo št. 100/2005 [122] rezerve za vračilo sredstev, ki se bodo vrnila državi ali tretjim osebam brez nadomestila, se oblikujejo vsako leto in toliko let, kolikor traja koncesija za gradnjo.
All companies conducting investments have losses during the first years of the construction of their investment and they may not have revenues within the period of 5 years foreseen by the GITC.
Ta rezerva se odbije od bruto prihodkov in se ne oblikuje iz dobička podjetja.
Such justification would not derive at any case from the principles of the Greek income tax system.
Podjetje ni upravičeno do izračuna amortizacij na podlagi Predsedniškega odloka št. 299/2003, ki se na splošno uporablja, samo zaradi te posebne določbe, ampak tudi zaradi dejstva, da gradnja, ki jo je podjetje izvedlo za namene izkoriščanja, ne pripada temu podjetju, ampak državi ali tretji osebi.
Moreover the fact that a similar provision has been applied for certain big infrastructure projects in Greece does not mean that the measure may be justified for PCT.
Zadevni odbitek se izračuna ne glede na obstoj dobičkov.
Finally the alleged specific characteristics of big concessions cannot be accepted as a valid objective of the generally applicable rules relevant to fiscal loss carry-forward, as explained above in recitals 98 to 100.
Končno se stroški, povezani z izboljšavami in dodatki na nepremičnini, dani v zakup, amortizirajo po enakih tranšah v obdobju zakupa, če veljavna amortizacijska stopnja ni nižja od stopnje, določene v Predsedniškem odloku št. 299/2003 [123].
Thus the Greek authorities and PCT have failed to prove that in light of the principles of the Greek income tax system the differentiation in favour of PCT can be justified.
Zato splošni referenčni sistem v zvezi s tem ukrepom zajema na splošno veljavno metodo enakomernega časovnega amortiziranja za celotno koncesijsko obdobje, ki je časovno obdobje, določeno za pogodbe, v okviru katerih se amortizirano sredstvo vrne državi ali tretji osebi.
Consequently, the Commission considers that the selective measure under examination cannot be justified by the logic of the Greek tax system of reference described above.
Grški organi in podjetje PCT trdijo, da določbe, povezane z amortizacijo, zagotavljajo prožnost pri izbiri med alternativnimi amortizacijskimi metodami in amortizacijskimi stopnjami, da se omogoči ustrezna obravnava različnih okoliščin.
Choice among three depreciation methods
V tem smislu se sklicujejo na možnost tovrstnih industrijskih, rudarskih, kamnoseških in mešanih podjetij, da se odločijo o uporabi metode enakomernega časovnega amortiziranja ali metode padajočega časovnega amortiziranja.
The GITC foresees that for the depreciation of assets the general rule is the ‘fixed straight line method’ of depreciation [117] [118].
Po njihovem mnenju amortizacijsko metodo in amortizacijske stopnje izberejo davkoplačevalci po lastni presoji.
According to Article 1 paragraph 2 of presidential decree 299/2003 [119] companies are obliged to depreciate their fixed assets every year with the depreciation rates set out in this decree, independently if they make profits or losses during the depreciation period.
V skladu s tema dvema metodama in glede na načelo prožnosti v zvezi s tem se sklicujejo na možnost javno-zasebnih partnerstev, da izbirajo med metodo enakomernega časovnega amortiziranja, ki se uporablja za celotno življenjsko obdobje projekta, in metodo enakomernega časovnega amortiziranja za obdobje 10 let z možnostjo izbire daljšega amortizacijskega obdobja v enem mesecu od zaključka projekta [124].
Consequently if the depreciation is conducted with rates that are higher than the ones foreseen in the presidential decree, they are not taken into account for tax purposes.
Za zaključek ponovno spomnijo na utemeljitev, ki so jo zagotovili pred sklepom o začetku postopka, pri čemer navajajo, da se prožnost tega sistema izraža tudi v dejstvu, da druga podjetja, ki so jim bile dodeljene koncesije za velike infrastrukturne projekte v Grčiji, lahko izbirajo med različnimi amortizacijskimi metodami.
Especially in respect of concession contracts, reserves for recovery of assets that will return to the state or third parties [120] after a certain period of time on the basis of a contract are deductible from gross revenues [121].
Komisija ugotavlja, da možnost, ki jo imajo industrijska, rudarska, kamnoseška in mešana podjetja, da izbirajo med dvema amortizacijskima metodama, ne bi veljala za podjetje PCT, ker ta možnost ni zajemala pogodb, prek katerih se po prenehanju njihove veljavnosti sredstvo vrne državi ali tretji osebi.
According to Ministerial Decision 100/2005 [122], reserves for recovery of assets that will be returned to the state or to third parties without compensation, are formed every year and for as many years as the work concession lasts.
Poleg tega dejstvo, da so druga podjetja morda koristila podobno prednost, ne pomeni, da take prednosti predstavljajo referenčni sistem.
This reserve is deducted from gross revenue and is not formed out of the profits of the company.
Zlasti dejstvo, da druga podjetja, ki so jim bile dodeljene koncesije za velike infrastrukturne projekte v Grčiji, lahko izbirajo med različnimi amortizacijskimi metodami, kaže samo na to, da je možnost omejena na kategorijo podjetij, in sicer tistih, ki izvajajo velike javne infrastrukturne projekte.
The company is not entitled to calculate the depreciations on the basis of presidential decree 299/2003, which is generally applicable, due to this specific provision, but also due to the fact that the work constructed by the company for exploitation does not belong to the company but to the state or the third party.
Zato Komisija meni, da je referenčni sistem za ta ukrep tisti, ki je določen v uvodnih izjavah 155–156.
The deduction at stake is calculated independently of the existence of profits.
Člen 2(6) Zakona v preiskavi podjetju PCT omogoča izbiro med tremi različnimi metodami amortiziranja:
Finally costs related to improvements and supplements on leased immovable property are depreciated in equal tranches over the period of the leasing, provided that the applicable depreciation rate is not lower than the rate set out in Presidential Decree 299/2003 [123].
Fiksna metoda enakomernega časovnega amortiziranja v celotnem koncesijskem obdobju.
Thus the general system of reference as regards this measure consists in the straight line depreciation method which is generally applicable, for the whole concession period, which is the time period determined for contracts under which the depreciated asset will be returned to the state or a third party.
Amortizacija stroškov gradnje v 10 letih od njenega zaključka na podlagi enakih letnih zneskov [125].
The Greek authorities and PCT argue that the provisions related to depreciation allow flexibility to choose between alternative depreciation methods and depreciation rates, in order to allow appropriate treatment of different circumstances.
Če podjetje PCT želi amortizirati take stroške v daljšem obdobju, lahko to stori, vendar mora o tem obvestiti davčne organe v enem mesecu od zaključka davčnega leta, v katerem je bila gradnja zaključena.
At that prospect, they refer to the possibility of industrial, mining, quarry and mixed enterprises of this kind to decide on the use of the straight line or the declining depreciation method.
Amortizacija katerega koli zneska do 100 % gradbenih stroškov v 5 letih od začetka gospodarskega izkoriščanja gradnje [126].
According to them, the choice of the depreciation method, as well as the choice of the depreciation rates, is at the discretion of the taxpayers.
Za vsa naslednja leta lahko amortizira do 50 % neamortiziranih gradbenih stroškov za zaključene gradnje ne glede na čas njihovega zaključka.
In line with these two methods and reflecting the principle of flexibility in this regard, they refer to the possibility of PPPs to choose between the straight line method applying for the whole life-period of the project and the 10 year straight line method with an option to select a longer depreciation period within one month from the completion of the project [124].
Če podjetje PCT želi uporabiti to metodo, mora o svoji nameri obvestiti pristojni davčni organ kadar koli v 6 letih po začetku veljavnosti koncesije.
Finally they reiterate the argumentation provided before the opening decision, by indicating that the flexibility of this system is also shown by the fact that other companies awarded concessions of big public infrastructure projects in Greece have the choice between different depreciation methods.
Podjetju PCT je bilo omogočeno, da izbere med splošno veljavno standardno metodo enakomernega časovnega amortiziranja in dvema drugima amortizacijskima metodama, ki so na voljo za nekatere velike infrastrukturne projekte v Grčiji.
The Commission notes that the possibility for industrial, mining, quarry and mixed enterprises of this kind, to choose between two types of depreciation method would not apply to PCT because this possibility did not cover contracts through which the asset is returned to the state or a third party at the end of the contract.
Določba podjetju PCT daje pravico, da izbere amortizacijske metode, ki v primerjavi s splošnim sistemom dajejo prednost.
Moreover the fact that other companies might have benefitted from similar advantages does not mean that such advantages may constitute a system of reference.
Če podjetje PCT na primer izbere eno od dveh metod pospešenega amortiziranja, bo lahko še bolj zmanjšalo svojo davčno osnovo in prej, kot če bi uporabilo standardno metodo enakomernega časovnega amortiziranja.
In particular, the fact that other companies awarded concessions of big public infrastructure projects in Greece have the choice between different depreciation methods only shows that the possibility is limited to a category of companies, those conducting big public infrastructure projects.
Poleg tega možnost, ki se odobri podjetju, da po lastni presoji izbere tretjo amortizacijsko metodo v 6 letih od začetka veljavnosti koncesije v praksi pomeni, da lahko podjetje PCT izbere način in raven, do katere bo zmanjšalo svojo davčno osnovo pozneje, ko bo lahko natančneje izračunalo svoje obdavčljive prihodke.
Thus the Commission considers that the system of reference for this measure is the one determined above in recitals 155 to 156.
Zato bo glede na svoje prihodke v tistem času lahko koristilo prednost, tako da bo zmanjšalo svoj obdavčljivi dobiček in plačalo manj davkov, kot bi jih, če bi amortiziralo vsa svoja sredstva v skladu s splošno veljavnimi pravili.
Article 2(6) of the Law under examination, provides to PCT the choice between 3 different methods of depreciation:
Grški organi in podjetje PCT trdijo, da izbira amortizacijske metode ne more predstavljati prednosti, ker je ugodnost davčne olajšave enaka stroškom celotne amortizacije, drugačno je le število let, v katerih bo ta razporejena.
a.
Komisija v zvezi s tem ugotavlja, da lahko celotna amortizacija nekega sredstva v krajšem ali daljšem obdobju vodi v razlikovanje med finančnimi rezultati podjetja in obdavčljivo situacijo v nekem obdobju ter posledično do ugodnosti.
Fixed straight line method during the whole concession period.
Če na primer podjetje amortizira celotno vrednost nekega sredstva v 10 namesto 35 letih, bo lahko prej zmanjšalo svojo davčno osnovo.
b.
Vrednost amortizacijskih stroškov, ki se bodo upoštevali v prvem primeru, bo višja kot vrednost enakih amortizacijskih stroškov v daljšem obdobju.
Depreciation of the works' construction costs within 10 years from the moment of the completion of the works by yearly equal amounts [125].
Zato Komisija meni, da je davčna olajšava strošek celotne amortizacije, način njene uporabe za davčne namene pa lahko vodi v dodatno prednost za podjetje PCT, ki je druga podjetja nimajo.
In case PCT wishes to depreciate such costs within a longer period, it may do so, but then it would have to notify this to the tax authority within one month from the end of the fiscal year during which the work has been completed.
Grški organi in podjetje PCT so omenili, da bi morala prožnost, ki je del pravil o amortizaciji v Grčiji, zajemati celoten razpon možnosti, da bi omogočala ustrezno obravnavo različnih okoliščin javnih infrastrukturnih projektov, pri čemer bi zagotavljala celotno amortizacijo stroškov sredstev.
c.
Vendar splošno veljavno pravilo o fiksni metodi enakomernega časovnega amortiziranja za koncesijske pogodbe, tj. za podjetja, ki so v enakem pravnem in dejanskem položaju, je jasno predvideno z zakonom in „prožnost“, povezana z razponom amortizacijskih stopenj, se na splošno ne uporablja za stroške koncesijskih pogodb, ampak za druge vrste stroškov naložb.
Depreciation of any amount up to 100 % of its construction costs within 5 years from the commencement of the commercial exploitation of the work [126].
Grški organi trdijo tudi, da je Komisija v svojem sklepu o začetku postopka napačno razlagala dodatno prožnost, odobreno podjetju PCT, ki niti po pravu samem niti nujno ne pomeni prednosti.
For all the subsequent years, it may depreciate up to 50 % of the non-depreciated construction costs of completed works irrespective of the time of completion.
Izračuni v okviru posamezne amortizacijske metode in zlasti razpon amortizacijskih stopenj, uporabljenih v posamezni metodi, ter posebne okoliščine [127] pomenijo, da se v bistvu ne more izključiti, da se podoben rezultat lahko doseže na podlagi katere koli druge metode.
In case PCT wishes to use this method, it has to declare its intention to the competent tax authority at any time within 6 years after the commencement of the concession.
Poleg tega samo dejstvo, da ima neko podjetje več drugih možnosti kot drugo, še ne pomeni, da je pridobilo prednost.
PCT has been given the possibility to choose between the standard straight line generally applicable depreciation method and two other depreciation methods that are available to some of the big infrastructure projects in Greece.
Ali obstaja konkurenčna prednost ali ne, je mogoče določiti samo na podlagi ocene konkurenčnih pogojev in različnih rezultatov, ki bi lahko izhajali iz posebnih okoliščin zaradi uporabe drugih amortizacijskih metod, ki so na voljo posameznemu konkurentu.
The provision allows PCT the right to choose depreciation methods that can entail an advantage as compared to the general system.
Komisija meni, da svojo obrazložitev v sklepu o začetku postopka [128] v zvezi s tem v bistvu potrjuje navedena utemeljitev.
If for instance PCT chooses one of the two accelerated depreciation methods, it will be able to reduce its taxable base to a larger extent and at an earlier stage than what it would do under the application of the standard straight line method.
Ker vsaka amortizacijska metoda vključuje različne parametre, ki jih je treba proučiti, da se izbere najugodnejši, lahko podjetje PCT v skladu s to določbo svobodno izvaja izračune in med različnimi metodami amortiziranja izbere zanj najustreznejšo.
Moreover, the discretion granted to it to choose the third depreciation method within 6 years from the commencement of the concession, in practice means that PCT may choose the way and the level up to which it will reduce its taxable base at a later stage, when it will be in a position to calculate more precisely its taxable revenues.
Zlasti glede na dejstvo, da se lahko še v 6 letih od začetka projekta odloči, da bo spremenilo veljavno amortizacijsko metodo, ima večjo stopnjo svobode kot običajni izvajalec dejavnosti [129].
Thus depending on its revenues at that time it may benefit from the advantage to lower its taxable profits and pay less taxes than what it would pay if it depreciated all its assets according to the generally applicable rules.
Poleg tega, ker lahko podjetje PCT za razliko od drugih podjetij, ki lahko uporabljajo samo običajna pravila o amortizaciji za koncesije, izbere zanj najustreznejšo amortizacijsko metodo, ima v primerjavi z njimi nedvomno selektivno prednost.
The Greek authorities and PCT argue that the choice of the depreciation method cannot constitute an advantage since the benefit of the tax allowance remains the full depreciation costs and only the number of years during which it will be spread will be different.
V tem pogledu ni smiselno proučiti konkurenčnih pogojev in različnih rezultatov, ki bi jih različni konkurenti imeli v posebnih okoliščinah, ker to ni cilj, s katerim bi se moral primerjati primerljivi pravni in dejanski položaj podjetja PCT.
The Commission notes in this respect that the full depreciation of an asset at a shorter or longer period of time may lead to a differentiation of the company's financial result and taxable situation at a certain period of time and thus lead to a benefit.
Poleg tega Grški organi ne odstopajo od svoje uvodne utemeljitve v zvezi s pravili o amortizaciji, ki veljajo za podjetje PPA in solunsko pristanišče [130], dve drugi veliki grški pristanišči, in vztrajajo pri svojem mnenju, da zadevna določba zagotavlja, da se podjetje PCT ne obravnava manj ugodno od drugih dveh upravljavcev pristanišča.
If for instance a company depreciates the total value of an asset in 10 years' time instead of 35 years' time, then it will be able to reduce its taxable base at an earlier stage.
Komisija ugotavlja, da v vsakem primeru dejstvo, da bi se posebne amortizacijske stopnje takrat lahko uporabile za podjetje PPA in solunsko pristanišče, ne pomeni, da bi bilo podjetje PCT lahko upravičeno do posebne obravnave ali da bi bila taka posebna obravnava upravičena.
The value of the depreciated costs that will be taken into account in the first case will be higher than the value of the same depreciated costs in a longer time period.
Zato Komisija meni, da se z določbo v preiskavi podjetju PCT daje selektivno prednost.
Thus the Commission considers that indeed the tax allowance remains the full depreciation cost but the way this depreciation cost is used for taxation purposes may result in an additional advantage for PCT that other companies do not dispose of.
Ta prednost vključuje možnost, da podjetje PCT izbere med tremi amortizacijskimi metodami, in je enakovredna razliki med davkom od dohodkov, ki bi ga podjetje PCT moralo plačati, če bi uporabilo fiksno metodo enakomernega časovnega amortiziranja, in davkom od dohodkov, ki jih je dejansko plačalo z uporabo drugačne metode amortiziranja.