natgillin/translations-raw huggingface dataset:
13500 TEU container ships call on Piraeus container port every week which could not be serviced by any of these ports.
Leta 2012 so podjetja PCT, TRAINOSE in Hewlett Packard podpisala sporazum, na podlagi katerega naj bi podjetje Hewlett Packard svoje izdelke prek Grčije prodajalo v druge sosednje države.
The additional journey and significant cost involved in carrying transhipment traffic to any of the other ports would make these ports unattractive for this type of traffic.
Velja obveznost varovanja poslovne skrivnosti.
The two-way distance of Piraeus from this shipping line is for a normal deep-sea vessel only approximately 16 hours' sailing time, as opposed to 44 for Thessaloniki, 120 hours for Koper and several days for Constanza (due to the need to travel through the Dardanelles and Bosphorus and the traffic congestion problems there).
Sklepi Komisije v zadevah C 39/2009 – Latvija – Svobodni pristaniški organ Ventspills (50-odstotna intenzivnost pomoči), SA.
According to paragraph 117 of the Commission decision: ‘The only EU ports which form part of the Eastern Mediterranean Sea market are the ones situated on the Black Sea (such as Constanza in Romania, Varna in Bulgaria).
30742, Gradnja infrastrukture za trajektni terminal v Klaipedi (65-odstotna intenzivnost pomoči), SA 34940 (2012/N), Pristanišče v Augusti (68,87-odstotna intenzivnost pomoči), N 649/2001, Nepovratna sredstva za prostor za tovor (94-odstotna intenzivnost pomoči), C 21/2009, Javno financiranje infrastrukture in opreme na pristanišču Pirej.
However, due to the special situation of the straits connecting the Black Sea with the Aegean Sea, the Black Sea ports are not the main competitors of the Port of Piraeus.
Glej opombo 34.
Similarly, even though it cannot be fully excluded that other EU ports, such as the Adriatic ports of Italy and Slovenia, may also be in competition with the Port of Piraeus, the competition between them and the Port of Piraeus is insignificant’.
Uredba (EU) št. 670/2012.
Paragraphs 114 and 115 of Commission decision in Case C 21/09 mentioned in footnote 4.
Zato se sklicujejo na dejstvo, da je Kitajska razvojna banka, ki je ena od upnikov podjetja PCT, počakala na sprejetje ratifikacijskega zakona, preden je s podjetjem PCT podpisala posojilno pogodbo.
Its location amidst Greece's biggest urban area of more than 5 million people, the biggest industrial/commercial area with the best rail and road links available in the country; (ii) extensive berthing space, storage facilities, and a large anchorage; (iii) the biggest sea depth; (iv) the closest distance to the Suez/Gibraltar axis; (v) one of the most competitive bunker oil markets worldwide; (vi) extensive ship repair facilities and the broad range of services required by ship operators.
Poleg tega se sklicujejo na elektronsko pošto […], poslano podjetju PCT januarja 2009, v kateri izražajo svoje glavne pomisleke o financiranju navedenega koncesijskega sporazuma.
Commission decisions in Cases N 508/07 Ionia Odos, N 45/08 — Motorway Elefsina-Korinthos-Patras-Pirgos-Tsakona, N 566/07 Korinthos-Tripoli-Kalamata Motorway and Lefktro-Sparti Branch, N 565/07 Central Greece Motorway, N 633/07 Maliakos-Kleidi section of Patras-Athens-Thessaloniki-Evzona Motorway concession contract, N 134/07 Thessaloniki Submerged Tunnel concession contract, N 462/99 Attiki Odos, NN 143/97 Rio Antirrio Motorway Bridge, NN 27/96 Spata International Airport.
V skladu s to elektronsko pošto koncesijski sporazum ni zagotavljal zaščite pred splošno ali diskriminacijsko spremembo zakona in trdijo, da je to zadevalo davčni okvir koncesijskega sporazuma.
Commission decision in Case NN 27/96 Spata International Airport.
Zagotovljene ocene so temeljile na študiji podjetja Pricewaterhouse Coopers Business Solutions S.A. Vključevale so primerjavo predpostavk iz poslovnega načrta podjetja Cosco v času objave ratifikacijskega zakona (marec 2009) in splošno veljavnih določb.
Commission decisions in Cases N 462/99 Attiki Odos and NN 143/97 Rio Antirrio Motorway Bridge.
Iz rezultata te primerjave so odšteli znesek, ki ustreza dodatnim potrebam po financiranju, s katerimi bi se srečalo podjetje PCT, če ne bi bilo davčnih ukrepov.
See recital 221 of the opening decision.
Končno ti izračuni ne vključujejo ukrepov iz členov 2.3, 2.5, 2.9, 2.10 in iz člena 3 Zakona.
In the same line of reasoning, the Commission also approved a scheme on broadband infrastructure in rural areas (SA.
V najslabšem primeru.
32866 (11/N) that had as legal basis Law 3389/2005 concerning PPPs that contains fiscal provisions similar to those of Law 3755/2009.
Na primer zadeva C-143/99, Adria-Wien Pipeline GmbH in Wieterdorfer & Peggauer Zementwerke GmbH proti Finanzlandesdirektion für Kärnten, Recueil 2001, str.
See recitals 225 and 226 of the opening decision.
I-8365, točka 41;. zadeva T-335/08, BNP Paribas in Banca Nazionale del Lavoro SpA (BNL) proti Komisiji, ZOdl.
In 2012: (a) the traffic in the Pier II has increased by 76,5 % as compared to 2011 (2,108 million TEU in 2012 as compared to 1,188 million TEU in 2011); (b) the capacity was 700000 TEU higher than what was foreseen in the concession contract; (c) the revenues increased by 43 % as compared to 2011 (from EUR 72,87 million to EUR 104,3 million).
2010, str.
In 2012 PCT, Trainose and Hewlett Packard signed an agreement due to which Hewlett Packard would channel its products through Greece to other neighbouring countries.
II-3323, točka 204; ter zadeve T-425/04, T-444/04, T-450/04 in T-456/04, Francija, France Télécom, Bouyges SA, Bouyges Télécom SA in AFORS Télécom proti Komisiji, ZOdl.
Covered by the obligation of professional secrecy.
2010, str.
Commission decisions in Cases C 39/09 — Latvia — Ventspills Free Port Authority (50 % aid intensity), SA.
II-2009, točka 216.
30742 Construction of Infrastructure for the Ferry Terminal in Klaipeda (65 % aid intensity), SA 34940 (2012/N) Port of Augusta (68,87 % aid intensity), N 649/01 Freight facilities grant (94 % aid intensity), C 21/09 Public financing of infrastructure and equipment at the port of Piraeus.
Sklep Komisije v zadevi SA.21918 – Francija – Predpisane tarife električne energije v Franciji (UL C 398, 22.12.2012, str.
See footnote 34.
10), Sklep Komisije št. 98/353/ES z dne 16. septembra 1997 o državni pomoči podjetju Gemeinnützige Abfallverwertung GmbH (UL L 159, 3.6.1998, str.
Regulation (EU) No 670/2012.
58), Sklep Komisije št.
For this they refer to the fact that the China Development Bank, one of PCT's creditors, waited for the adoption of the ratification law in order to sign its loan to PCT.
C(2007) 134 z dne 24. januarja 2007 v zadevi NN 67/05 o državni pomoči – Litva – zmanjšanje davčne stopnje za dobiček za UAB „Bite GSM“, Sklep Komisije št. 2003/227/ES z dne 2. avgusta 2002 o različnih ukrepih in državni pomoči, ki jo je Španija vložila v podjetje Terra Mítica SA, tematski park v bližini Benidorma (Alicante) (UL L 91, 8.4.2003, str.
Furthermore, they refer to an e-mail the […] sent to PCT in January 2009 expressing its main concerns about the funding of the said concession agreement.
23), Sklep Komisije z dne 14. aprila 2010 v zadevi NN 30/09 o državni pomoči – Irska – Hotelske kapitalske olajšave za Hotel Ritz-Carlton, Powerscourt, Co.
According to this email the concession agreement did not provide protection against general or discriminatory change in law and they argue that this concerned the fiscal framework of the concession agreement.
Wicklow, Sklep Komisije št. 2003/590/ES z dne 5. marca 2003 o državni pomoči, ki jo Združeno kraljestvo namerava dodeliti podjetju CDC Group plc (UL L 199, 7.8.2003, str.
The estimates provided were based on a study produced by PricewaterhouseCoopers Business Solutions SA These estimates consisted in a comparison of the assumptions of Cosco's business plan at the time of the publication of the ratification law (March 2009) and the generally applicable provisions.
28), Odločba Komisije št. 2009/476/ES z dne 28. januarja 2009 o pomoči v obliki ustanovitve kompenzacijskega sklada za organizacijo trga z električno energijo, ki jo izvaja Luksemburg (C 43/02 (ex NN 75/01)) (UL L 159, 20.6.2009, str.
From the result of this comparison they deducted the amount corresponding to the additional funding needs PCT would have in the absence of the fiscal measures.
11), Sklep Komisije št. 98/212/ES z dne 16. aprila 1997 o državni pomoči, ki jo je Italija dodelila podjetju Enirisorse SpA (UL L 80, 18.3.1998, str.
The amount deriving from these calculations was in the end calculated in discounted values (with the use of an annual discount rate of 9,0 %, i.e. the discount rate used by PPA in discounting the minimum guaranteed concession fees offered by PCT during the tender, but also an annual discount rate of 4,47 % of March 2009, i.e. reference rate provided in the Commission communication).
32), Sklep Komisije z dne 1. marca 2007 v zadevi NN4/07 o državni pomoči – „Delitissue Sp. z o.o.“ v okviru dokumenta C(2007) 769.
Finally these calculations do not include the measures in Articles 2.3, 2.5, 2.9, 2.10 and Article 3 of the Law.
V skladu z izračuni podjetja PCT je vpliv sprejetja davčnih določb na realno interno stopnjo donosnosti (IRR), ki je upoštevana v vzorčnem poslovnem načrtu podjetja PCT z marca 2009, ocenjen na […] bazičnih točk (tj. […] %), kar pomeni, da se je realna stopnja donosnosti, ki je po izračunih, narejenih v odsotnosti zadevnih fiskalnih določb, znašala približno […] %, povečala (tj. z […] % na […] %).
In the worst case scenario.
Združene zadeve C-180/98 do C-184/98, Pavlov in drugi, Recueil 2000, str.
For example, Case C-143/99 Adria-Wien Pipeline GmbH and Wieterdorfer & Peggauer Zementwerke GmbH v Finanzlandesdirektion für Kärnten [2001] ECR I-8365, paragraph 41; Case T-335/08 BNP Paribas and Banca Nazionale del Lavoro SpA (BNL) v Commission [2010] ECR II-3323, paragraph 204; and Cases T-425/04, T-444/04, T-450/04 and T-456/04, France, France Télécom, Bouyges SA, Bouyges Télécom SA and AFORS Télécom v Commission [2010] ECR II-2009, paragraph 216.
I-6451.
Commission Decision in Case SA.21918 — France — Regulated electricity tariffs in France (OJ C 398, 22.12.2012, p.
Glej med drugim sodbo z dne 24. oktobra 2002 v zadevi C-82/01P Aéroport de Paris, Recueil 2002, str.
10), Commission Decision 98/353/EC of 16 September 1997 on State aid for Gemeinnützige Abfallverwertung GmbH (OJ L 159, 3.6.1998, p.
I-9297, in sodbo z dne 24. marca 2011 v združenih zadevah T-455/08 Flughafen Leipzig-Halle GmbH in Mitteldeutsche Flughafen AG proti Komisiji ter zadevo T-443/08 Freistaat Sachsen in Land Sachsen-Anhalt proti Komisiji, ZOdl.
58), Commission Decision C(2007) 134 of 24 January 2007 in State aid Case NN 67/05 — Lithuania — reduction of a profit tax rate for UAB ‘Bite GSM’, Commission Decision 2003/227/EC of 2 August 2002 on various measures and the State aid invested by Spain in Terra Mítica SA, a theme park near Benidorm (Alicante) (OJ L 91, 8.4.2003, p.
2011, str.
23), Commission Decision of 14 April 2010 in State aid Case NN 30/09 — Ireland — Hotel capital allowances for the Ritz-Carlton Hotel, Powerscourt, Co.
II-1311.
Wicklow, Commission Decision 2003/590/EC of 5 March 2003 on the State aid which the United Kingdom is planning to grant to CDC Group plc (OJ L 199, 7.8.2003, p.
Zadeva C-39/94, SFEI in drugi, Recueil 1996, str.
28), Commission Decision 2009/476/EC of 28 January 2009 on State aid implemented by Luxembourg in the form of the creation of a compensation fund for the organisation of the electricity market (C 43/02 (ex NN 75/01)) (OJ L 159, 20.6.2009, p.
I-3547, točka 60; zadeva C-342/96, Španija proti Komisiji, Recueil 1999, str.
11), Commission Decision 98/212/EC of 16 April 1997 on the aid granted by Italy to Enirisorse SpA (OJ L 80, 18.3.1998, p. 32), Commission Decision of 1 March 2007 in State aid NN4/07 — ‘Delitissue Sp. z o.o.’ under document C(2007) 769.
I-2459, točka 41.
According to PCT's calculations, the impact of the adoption of the fiscal provisions on the real internal rate of return (‘IRR’) taken into account in PCT's Model Business Plan of March 2009 has been estimated at […] basis points (i.e. […] %) reflecting an increase in this IRR calculated in the absence of the fiscal provisions concerned of approximately […] % (i.e. from […] % to […] %).
Zadeva 173/73, Italija proti Komisiji, Recueil 1974, str. 709, točka 13.
Joined Cases C-180/98 to C-184/98, Pavlov and others, [2000] ECR I-6451.
Zadevi C-143/99, Adria-Wien Pipeline, Recueil 2001, str.
Cases 118/85 Commission v Italy [1987] ECR 2599, paragraph 7, C-35/96 Commission v Italy [1998] ECR I-3851, paragraph 36, Joined Cases C-180/98 to C-184/98, Rec. 2000, p. I 6451.
I-8365, točka 38; zadeva C-387/92, Banco Exterior de España, Recueil 1994, str.
[62] Decisions of the Commission in the following State aid Cases: N 44/10 — Public financing of port infrastructure in Krievu Sala (OJ C 215, 21.7.2011, p. 21, paragraphs 60-68); C 39/09 — Public financing of port infrastructure in Ventspils Port (OJ C 62, 20.3.2010, p. 7, paragraphs 53-58), N 60/06 — Port of Rotterdam (OJ C 196, 24.8.2007, p. 1, paragraphs 42-52); N 520/03 Flemish ports (OJ C 176, 16.7.2005, p. 12, paragraphs 34-54).
I- 877, točka 13; in zadeva C-200/97, Heiser, Recueil 1998, str.
See, inter alia, judgment of 24 October 2002, Case C-82/01P Aéroport de Paris, ECR 2002, I-9297, as well as judgment of 24 March 2011 in Joined Cases T-455/08 Flughafen Leipzig-Halle GmbH and Mitteldeutsche Flughafen AG c/Commission and Case T-443/08 Freistaat Sachsen and Land Sachsen-Anhalt v Commission, [2011] II-1311.
I-7907, točka 34.
Case C-39/94 SFEI and Others [1996] ECR I-3547, paragraph 60; Case C-342/96 Spain v Commission [1999] ECR I-2459, paragraph 41.
Zadeva C-222/04, Cassa di Risparmio de Firenze in drugi, ZOdl.
Case 173/73 Italy v Commission [1974] ECR 709, paragraph 13.
2006, str.
Cases C-143/99 Adria-Wien Pipeline [2001] ECR I-8365, paragraph 38; C-387/92 Banco Exterior de España [1994] ECR I-877, paragraph 13; and Case C-200/97 Ecotrade [1998] ECR I-7907, paragraph 34.
I-289, točka 132.
Case C-222/04 Cassa di Risparmio di Firenze and others, [2006] ECR I-289, paragraph 132.
Zadeva C-280/00, Altmark Trans, Recueil 2003, str.
Case C-39/94 SFEI and others [1996] ECR I-3547, paragraphs 60-61.
Zadeva C-39/94, SFEI in drugi, Recueil 1996, str.
See Joined Cases C-71/09 P, C-73/09 P and C-76/09 P Comitato ‘Venezia vuole vivere’, Hotel Cipriani Srl and Società Italiana per il gas SpA (Italgas) v Commission, [2011] I-4727, paragraphs 92 and 94 to 96, and Order of the President of the General Court in Case T-172/14 R Stahlwerk Bous v Commission, paragraphs 59 and 60.
I-3547, točki 60 in 61.
Cases C-143/99 Adria-Wien Pipeline [2001] ECR I-8365, paragraph 41; C-308/01 GIL Insurance and Others [2004] ECR I-4777, paragraph 68; C-172/03 Heiser [2005] ECR I-1627, paragraph 40.
Glej združene zadeve C-71/09 P, C-73/09 P in C-76/09 P, Comitato „Venezia vuole vivere“, Hotel Cipriani Srl in Società Italiana per il gas SpA (Italgas) proti Komisiji, ZOdl.
See, Cases C-143/99 Adria-Wien, paragraph 41, Case C-308/01 GIL Insurance [2004] ECR I-4777, paragraph 68, C-172/03, Heiser [2005] ECR I-1627, paragraph 40, C-88/03, Portugal v Commission [2006] ECR I-7115, paragraph 54, T-233/04, Netherlands v Commission, paragraph 86.
2011, str.
See, for instance, Case C-279/08P, Commission v Netherlands (NOx) [2011] ECR I-7671, paragraph 62.
I-4727, točke 92 in 94–96, ter Sklep predsednika Splošnega sodišča v zadevi T-172/14, R Stahlwerk Bous proti Komisiji, točki 59 in 60.
Joined Cases C-106/09 P and C-107/09 P Commission and Spain v Government of Gibraltar and United Kingdom [2011] ECR I-11113.
Zadeva C-143/99, Adria-Wien Pipeline, Recueil 2001, str.
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-8365, točka 41; zadeva C-308/01, GIL Insurance in drugi, Recueil 2004, str.
See Case C-279/08 P, Commission v Kingdom of the Netherlands, [2011], I-7671, paragraph 50.
I-4777, točka 68; zadeva C-172/03, Heiser, ZOdl.
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.
2005, str.
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-1627, točka 40.
See for example Joined Cases C-78/08 to C-80/08 Paint Graphos and others [2011] ECR I-7611, paragraph 69.
Glej zadeve C-143/99, Adria-Wien, točka 41, C-308/01, GIL Insurance, Recueil 2004, str.
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, točka 68, C-172/03, Heiser, ZOdl.
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, str.
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, točka 40, C-88/03, Portugalska proti Komisiji, ZOdl.
Or until 31 October 2015 at the latest.
2006, str.
Article 2, paragraph 1 of Law 3755/2009.
I-7115, točka 54 in T-233/04, Nizozemska proti Komisiji, točka 86.
A withholding tax is applicable at that time, according to Article 99(1)(a) of the GITC.
2011, str.
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.
I-7671, točka 62.
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).
Združeni zadevi C-106/09 P in C-107/09 P, Komisija in Španija proti Government of Gibraltar in Združenemu kraljestvu, ZOdl.
According to the Greek authorities PCT normally expects to collect such interest in cash deposits with credit institutions.
2011, str.
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.
I-11113.
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.
Glej združeni zadevi T-92/00 in T-103/00, Territorio Histórico de Álava – Diputación Foral de Álava, Ramondín, SA in Ramondín Cápsulas proti Komisiji, Recueil 2002, str.
In case no treaty on avoidance of double taxation is applicable.
II-1385, točka 51.
See recitals 95 to 97.
Glej zadevo C-279/08 P, Komisija proti Kraljevini Nizozemski, ZOdl.
i.e. Article 103(1)(m).
2011, str.
Case C-241/94, France v Commission (Kimberly Clark) [1996], ECR I-4451.
I-7671, točka 50.
See also recital 21 of the Fiscal Notice.
Zadeva C-75/97, Belgija proti Komisiji, Recueil 1999, str.
Article 2, paragraphs 2 and 3 of Law 3755/2009.
I-3671, točka 32; Zadeva C-143/99, Adria-Wien Pipeline GmbH in Wietersdorfer & Peggauer Zementwerke, ZOdl.
Article 30(1) of the VAT Code.
2011, str.
Article 32(3) of the VAT Code.
I-8365, točka 48; Zadeva C-409/00, Španija proti Komisiji, Recueil 2003, str.
As there is a 3-year time limit for carrying forward a VAT credit balance.
I-1487, točka 48.
Article 33(4) of the VAT Code.
Združeni zadevi T-92/00 in T-103/00, Ramondin SA in Ramondín Cápsulas SA proti Komisiji, Recueil 2002, str.
As this Decision stood at the time the ratification law was adopted.
II-1385, točka 39; v tej sodbi je Sodišče razsodilo, da uporaba davčnega ukrepa samo za naložbe, ki presegajo določen prag, pomeni, da je ukrep dejansko namenjen le podjetjem z znatnimi finančnimi sredstvi.
Including the case when an investment good is concerned.
Glej na primer združene zadeve C-78/08 do C-80/08, Paint Graphos in drugi, ZOdl.
Article 2(7) of Ministerial Decision 1073/2004/EC.
2011, str.
Article 33(3) of the VAT Code.
I-7611, točka 69.
This 5-year restriction is not applicable to public utility companies.
Glej združene zadeve C-78/08 do C-80/08, Paint Graphos in drugi, ZOdl.
Article 38(2) of Law 1473/1984.
2011, str.
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.
I-7611, točki 69 in 70; zadeva C-88/03, Portugalska proti Komisiji, ZOdl.
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’.
2006, str.
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.
I-7115, točka 81; zadeva C-279/08 P, Komisija proti Nizozemski (NOx), ZOdl.
As per the definition provided in Article 33(4) of the VAT Code.
2011, str.
Case C-110/94, Intercommunale voor Zeewaterontzilting (INZO), [1997] ECR — I 870.
I-7671; zadeva C-487/06 P, British Aggregates proti Komisiji, ZOdl.
Paragraph 15 of judgment in Case C-110/94.
2008, str.
See Article 29(3) of Law 3389/2005 as it was amended by Article 18(2) of Law 4013/2011.
I-10515.
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.
Glej med drugim zadeve C-279/08 P, Komisija proti Kraljevini Nizozemski, ZOdl.
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.
2011, str.
It was registered by the Commission on 8 February 2011 with number 2011/013591.
I-07671, točka 75, C-487/06 P, British Aggregates proti Komisiji, ZOdl.
In particular they requested 90 % VAT credit refund within 1 month from the application date and the remaining 10 % within a year.
2008, str.
This refund corresponds in essence to the refund applicable to investment goods.
I-10505, točka 92; zadeva C-241/94, Francija proti Komisiji, Recueil 1996, str.
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-4551, točka 21; zadeva C-342/96, Španija proti Komisiji, Recueil 1999, str.
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’.
I-2459, točka 23; zadeva C-75/97, Belgija proti Komisiji, točka 25.
This implies that the refund is made within a reasonable period of time.
Glej na primer združeni zadevi T-92/00 in T-103/00, Ramondin SA in Ramondín Cápsulas SA proti Komisiji, Recueil 2002, str.
Case C-25/07 Alicjia Sosnowska, [2008] ECR I-5129, paragraphs 15-16.
II-1385, točka 62.
Article 105(11) in combination with Article 4(3) GITC.
Ali najpozneje do 31. oktobra 2015.
Case T-55/99, Confederación Española de Transporte de Mercancías (CETM) v Commission, [2000] II-03207, paragraph 53.
Odstavek 1 člena 2 Zakona št. 3755/2009.