natgillin/translations-raw huggingface dataset:
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.
V ta namen velja ta oprostitev za vsa podjetja, ki izvajajo javne infrastrukturne projekte.
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.
Kot mehanizem, ki obravnava njihove posebne značilnosti, je tudi sorazmeren, ker ne tvega, da bi ogrozil prihodke od kolkovin, glede na to, da bi taka podjetja lahko v vsakem primeru uporabila več drugih alternativnih oblik transakcij, ki so prav tako oproščene plačila kolkovine.
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.
Komisija ugotavlja, da se postopna odprava kolkovine ne more uporabljati kot načelo sistema kolkovin, ki upravičuje ta ukrep, ker bi se taka odprava lahko predvidela samo v povezavi z vsemi posojilnimi pogodbami in ne le s tistimi, ki jih sklene podjetje PCT.
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.
Kar zadeva posebne značilnosti javnih infrastrukturnih projektov, se Komisija sklicuje na svojo analizo iz uvodnih izjav 98–100 tega sklepa.
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.
Zato Komisija sklepa, da grški organi in podjetje PCT niso dokazali, da je ta selektivni ukrep upravičen v skladu z logiko davčnega sistema.
They argue that PCT could have used these loan amounts outside Greece for its purposes.
Oprostitev kolkovin na pogodbe med upniki iz posojilnih pogodb, v okviru katerih se prenesejo obveznosti in pravice, ki iz njih izhajajo (člen 2(9))
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.
V skladu z obstoječim Zakonom o kolkovinah se za posojila, prenesena med podjetji, ki niso banke, plača kolkovina [146], če se je slednja sprva plačala za glavnico.
This circular is of general validity and binding for the Public Administration.
Komisija meni, da določba iz navedenega člena 2(9) vključuje neposredno prednost v korist upnikov podjetja PCT, med katerimi je njegovo nadrejeno podjetje Cosco.
Thus the non-payment of stamp duties in these two transactions does not constitute a deviation from the generally applicable rules.
Ta prednost je enakovredna znesku kolkovine, ki bi jo upniki podjetja PCT običajno morali plačati v skladu s splošno veljavnimi pravili v primeru prenosa posojila iz koncesijskega sporazuma, sklenjenega s podjetjem PCT.
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.
Ta določba vključuje tudi posredno prednost v korist podjetja PCT, ki bi slednjemu omogočila lažjo pridobitev posojila.
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.
Po mnenju grških organov in podjetja PCT je slednje ta posojila že poplačalo.
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.
Na tej podlagi Komisija nima razloga, da bi menila, da se je ta prenos zgodil.
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.
Vendar ta določba lahko vključuje selektivno prednost za podjetje Cosco ali za druge upnike podjetja PCT.
Given this interpretation the provision under examination clearly grants a selective advantage to PCT.
Utemeljitev grških organov in podjetja PCT glede te oprostitve kolkovin je enaka tisti, ki se nanaša na oprostitev kolkovin za posojila v korist podjetja PCT.
To this effect, this exemption applies to all undertakings implementing public infrastructure projects.
Zato je ta ukrep selektiven in se ne more šteti za upravičenega na podlagi narave ali splošne sheme sistema.
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.
Oprostitev kolkovin za katero koli nadomestilo, ki ga podjetje PPA plača podjetju PCT na podlagi koncesijskega sporazuma, ki ne spada na področje uporabe Zakona o DDV (člen 2(10))
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.
Kar zadeva ta ukrep, je referenčni sistem režim kolkovin, ki se uporablja za pravne akte civilnega ali gospodarskega prava v Grčiji.
As regards the particular characteristics of public infrastructure projects, the Commission refers back to its analysis in recitals 98 to 100 of this Decision.
Pravila, ki urejajo ta režim, so že navedena v uvodnih izjavah 177 in 179 tega sklepa.
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.
V skladu s pravili o kolkovinah se slednje zaračunajo za pravne dokumente, ki jim je kolek priložen, in ne za posebne davčne zavezance, ki te dokumente podpišejo.
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))
V skladu z ministrsko okrožnico št. 44/1987 [147], ki določbe o kolkovinah razlaga na podlagi sprememb, uvedenih z režimom DDV, za pogodbe, pravne akte ali transakcije, ki so predmet DDV, se ne plača kolkovina.
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.
Poleg tega v skladu s splošno veljavnim zakonom, kot ga razlagajo in uveljavljajo pristojni grški davčni organi, plačilo nadomestila ne spada na področje uporabe DDV, zato se zanj plača kolkovina [148].
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.
V skladu z isto okrožnico se za aktiviranje pomožnega sporazuma (zavarovanje s premoženjem, jamstvo, hipoteka, kazenska klavzula in vse druge oblike varščine), povezane s pogodbo, ki je predmet DDV, zaradi česar je oproščena kolkovine, sorazmerna kolkovina ne uporablja.
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.
Vendar kadar se za glavno pogodbo plača DDV ali fiksna (in ne sorazmerna) kolkovina, se za aktiviranje pomožnega sporazuma k tej pogodbi uporablja fiksna kolkovina.
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.
Končno za plačilo drugih oblik nadomestila, kot je na primer nadomestilo za škodo ali za mednarodno kršitev pogodbe, velja kolkovina.
According to the Greek authorities, Cosco has given two loans to PCT in 2009 which according to the Greek authorities and PCT were paid out in 2011.
Grški organi so navedli, da v skladu z določbami grškega Zakona o kolkovinah, za nadomestilo, ki se plača v Grčiji za škodo, velja kolkovina po 3,6-odstotni stopnji.
Due to the provision under examination, Cosco who is the parent company of PCT could benefit from an exemption from stamp duty in case it transferred these loans to other undertakings.
Za plačilo nadomestila v skladu z odškodninsko klavzulo, vključeno v pogodbo, velja kolkovina po 2,4-odstotni stopnji.
According to the Greek authorities and PCT these loans have already been paid out by PCT.
Člen 2(10) ratifikacijskega zakona predvideva, da je vsaka oblika nadomestila, ki bi jo podjetje PPA plačalo podjetju PCT na podlagi koncesijskega sporazuma, ki ne spada na področje uporabe Zakona o DDV, oproščena kolkovine.
On this basis, the Commission has no reason to believe that such a transfer took place.
Ob upoštevanju, da se kolkovina v skladu s splošno veljavnim okvirom uporablja za pravne dokumente in ne posebej za stranke v transakciji, in glede na to, da je bilo podjetje PPA po zakonu oproščeno kolkovine [149] v času sprejetja ratifikacijskega zakona, bi moralo podjetje PCT vsakokrat, ko podjetje PPA plača nadomestilo, ki je povezano s koncesijsko pogodbo in ki ne spada na področje uporabe Zakona o DDV, ampak zanj velja kolkovina, slednjo plačati v skladu s splošno veljavnimi pravili.
However this provision may entail a selective advantage for Cosco or other creditors of PCT.
Zlasti na podlagi te določbe bi bilo podjetje PCT oproščeno plačila fiksne kolkovine v primeru aktiviranja kazenske klavzule koncesijske pogodbe enako kot v primeru, da bi podjetje PPA plačalo nadomestilo za škodo, povezano s koncesijsko pogodbo ali njeno kršitvijo.
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.
Poleg tega grški organi in upravičenec navajajo, da ker je bilo podjetje PPA takrat oproščeno plačila kolkovine za transakcije, povezane z gradnjo, ki so jo zanj opravile tretje osebe, bi bilo podjetje PCT na podlagi te določbe prav tako oproščeno plačila kolkovine, ki izhaja iz njegovih sporazumov s podjetjem PPA, za katere se plača kolkovina.
On this basis, the Commission concludes that its reasoning developed under that exemption is also valid for this measure.
Zato zadevna oprostitev podjetju PCT omogoča, da v takih primerih ne plača kolkovin, kar očitno pomeni selektivno prednost.
Thus this measure is selective and cannot be considered as justified by the nature or the general scheme of the system.
Grški organi in podjetje PCT trdijo, da če je plačilo nadomestila v vzročni zvezi s pogodbo, ki v skladu z odškodninsko klavzulo („kazensko klavzulo“) spada na področje uporabe režima DDV, je oproščeno plačila kolkovine.
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))
Tako je zato, ker se taka odškodninska klavzula obravnava kot pomožni sporazum, ki je oproščen plačila kolkovine, če je glavna pogodba predmet DDV.
Concerning this measure, the system of reference is the stamp duty regime applicable to acts of civil or commercial law in Greece.
Ker je koncesijska pogodba predmet DDV, je vsako plačilo po kazenski klavzuli, ki je zajeta vanjo, oproščeno kolkovine v skladu s splošno veljavnimi pravili.
The rules governing this regime are already mentioned in recitals 177 and 179 of this Decision.
Komisija opozarja, da se sorazmerna kolkovina v skladu s splošno veljavnim okvirom ne plača za aktiviranje kazenske klavzule pogodbe, ki je predmet DDV.
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.
Vendar se v takih primerih fiksna kolkovina uvede v skladu z isto okrožnico, na katero so se sklicevali grški organi.
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.
Zato če bi moralo podjetje PPA plačati nadomestilo zaradi aktiviranja kazenske klavzule iz koncesijske pogodbe, podjetje PCT na podlagi določbe v preiskavi ne bi plačalo fiksne kolkovine, ki bi se sicer morala plačati.
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].
Zato je določba pomenila selektivno prednost v korist PCT.
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.
Grški organi in podjetje PCT navajajo tudi, da za plačilo drugih oblik nadomestila, tj. za škodo ali mednarodno kršitev pogodbe, velja plačilo kolkovine.
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.
V tem smislu člen 2(10) uvaja oprostitev, ki se nanaša na te druge vrste nadomestila.
Finally the payment of other types of compensation, as for instance for damages or international breach of contract, is subject to stamp duty.
Vendar je po njihovem mnenju ta oprostitev del splošne sheme, katere namen je objektivno obravnavati različne značilnosti/posebnosti javnih infrastrukturnih koncesij.
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.
Tako se v zvezi s tem preprečita vsako dejansko razlikovanje in selektivnost.
The payment of compensation pursuant to an indemnity clause included in a contract is subject to stamp duty at a 2,4 % rate.
Komisija ugotavlja, da grški organi in podjetje PCT potrjujejo njeno ugotovitev, da v primerih, ko bi podjetje PPA podjetju PCT plačalo nadomestilo za škodo, povezano s koncesijsko pogodbo in/ali katero koli njeno kršitvijo, podjetje PCT na podlagi določbe v preiskavi ne bi plačalo kolkovine, ki bi jo običajno moralo.
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.
Zato ta določba podjetju PCT daje prednost, ki je enakovredna kolkovini, ki bi jo moralo plačati v takih okoliščinah in do plačila katere je oproščeno.
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.
Kar zadeva utemeljitev glede splošne sheme, ki velja posebej za javne infrastrukturne projekte, se Komisija sklicuje na svojo analizo v uvodnih izjavah 92–97 in 107.
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.
Komisija zlasti meni, da se ukrep, ki velja za podjetja, odgovorna za javne infrastrukturne projekte, uporablja samo za eno kategorijo podjetij in je zato selektiven.
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.
Grški organi in podjetje PCT trdijo, da je ta oprostitev skladna s splošno shemo progresivne odprave kolkovine in z načelom enakosti, ker predstavlja mehanizem, ki zagotavlja, da se posebne značilnosti javnih infrastrukturnih projektov ustrezno obravnavajo za davčne namene.
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.
Komisija se ne strinja, da ti „cilji“ upravičujejo zadevni ukrep, in se sklicuje na posamezno analizo iz uvodnih izjav 189–190, ki se nanaša na oprostitev plačila kolkovine za posojila podjetja PCT.
The Greek authorities and PCT argue that where the payment of compensation has a causal link with a contract which falls within the scope of the VAT regime pursuant to an indemnity clause (‘penal clause’) contained therein, it is exempt from stamp duty.
Poleg tega grški organi in podjetje PCT trdijo, da je ta oprostitev skladna z načelom enakosti.
This is because such an indemnity clause is considered as ancillary agreement exempt from stamp duty where the principal agreement falls within the scope of VAT.
Zlasti v njeni odsotnosti in glede na to, da je bilo podjetje PPA v času sprejetja ratifikacijskega zakona oproščeno plačila kolkovine za transakcije, povezane z gradnjo, ki so jo tretje osebe izvajale zanj, bi bilo podjetje PCT dolžno plačati kolkovino, če bi bilo tako določeno v njegovih sporazumih s podjetjem PPA.
As the concession contract is subject to VAT any payment under a penal clause provided for in the concession contract is exempt from stamp duty according to the generally applicable rules.
Vendar kot je že bilo izpostavljeno v sklepu o začetku postopka [150], dejstvo, da se podjetje PPA lahko oprosti kolkovin, ne pomeni, da je taka oprostitev v korist podjetja PCT upravičena zaradi narave davčnega sistema.
The Commission notes that indeed according to the generally applicable framework no proportional stamp duty is imposed on the activation of a penalty clause of a contract subject to VAT.
Komisija ugotavlja, da je bila ta določba ukinjena z Zakonom št. 4152/2013.
However in such cases a fixed stamp duty is imposed according to the same circular invoked by the Greek authorities.
Zato se selektivna prednost v korist PCT lahko nanaša samo na preteklost.
Therefore in case PPA would have to pay compensation due to the activation of a penalty clause of the concession contract, due to the provision under examination, PCT would not pay the fixed stamp duty that would be applicable.
Zaščita, zagotovljena z Uredbo z zakonsko močjo št. 2687/1953 za naložbo iz koncesijske pogodbe (člen 3) na podlagi vloge podjetja PCT
Therefore the provision entailed a selective advantage in favour of PCT.
Opis uredbe z zakonsko močjo in ukrepov, ki jih lahko zajema
The Greek authorities and PCT also indicate that the payment of other types of compensation, i.e. for damages or international breach of contract, is subject to stamp duty.
Postopek
In this sense, Article 2(10) introduces an exemption concerning these other types of compensation.
Uredba z zakonsko močjo št. 2687/1953 grški upravi omogoča, da vsakemu podjetju, ki uvozi tuj kapital za izvedbo „stvarne naložbe“, odobri poseben ugoden režim.
However according to them this exemption is part of the general scheme which aims at addressing objectively different characteristics/particularities of public infrastructure concessions.
Da bi podjetje koristilo ta režim, mora vložiti vlogo pri Ministrstvu za nacionalno gospodarstvo.
Thus no genuine differentiation and no selectivity arise in this respect.
Ko podjetje vloži vlogo, poseben odbor izda mnenje, potem ko oceni:
The Commission notes that the Greek authorities and PCT confirm its finding that in the cases where PPA would pay compensation to PCT due to damages related to the concession contract and/or any breach of it, PCT due to the provision under examination, would not pay the stamp duty it should normally pay.
ali je naložba „stvarna“, tj. si prizadeva za razvoj domače proizvodnje ali prispeva k gospodarskemu razvoju države,
Therefore, this provision provides to PCT an advantage which is equal to the stamp duty that it would have to pay in such circumstances and from which it is relieved.
ali vključuje tuj kapital, vključno s katero koli obliko kapitala, tj. tuja valuta, stroji in materiali, izumi, tehnične metode in blagovne znamke,
As regards the argumentation relevant to the general scheme specific to public infrastructure projects, the Commission refers to its analysis in recitals 92 to 97 and 107 above.
„koristnost“ uvoza tujega kapitala; uredba v zvezi s to posebno točko ne vključuje opredelitve ali meril, ki jih je treba izpolniti, zato ima državna uprava pravico do lastne presoje.
In particular, the Commission considers that a measure applicable to companies in charge of public infrastructure projects only applies to a category of undertakings and consequently is selective.
Po tem mnenju odgovorni minister, odvisno od pomembnosti naložbe, predlaga nepreklicni predsedniški odlok ali sprejme ministrsko odločbo, s katero se potrdi uvoz tujega kapitala po posebnih pogojih, ki so v njej določeni, in odobri nepreklicen ugoden režim [151].
The Greek authorities and PCT argue that this exemption is consistent with the general scheme of the progressive phasing out of stamp duty with the principle of equality, as it represents the mechanism for ensuring that the particular characteristics of public infrastructure projects are treated accordingly for tax purposes.
Privilegiji, ki se lahko odobrijo
The Commission cannot accept that these ‘objectives’ justify the measure in question and refers to each analysis in recitals 189 to190 above relevant to the stamp duty exemption of PCT's loans.
S predsedniškim odlokom/ministrsko odločbo, ki se lahko sprejme za posebno podjetje, se odobrijo naslednji fiskalni „instrumenti“ [152]:
Moreover the Greek authorities and PCT argue that this exemption is consistent with the principle of equality.
zamrznitev davčne stopnje, ki se uporablja za dobiček za obdobje, ki ne presega 10 let, ali uporaba nižje davčne stopnje [153],
In particular in its absence and given that PPA was exempted at the time of the adoption of the ratification law, from the payment of stamp duty in respect of transactions concerning the implementation of works on its behalf by other persons, PCT would be obliged to pay stamp duty whenever this would arise from its arrangements with PPA.
zmanjšanje ali oprostitev carin ali drugih dajatev na uvoz strojev itd. za obdobje, ki ne presega 10 let,
However, as already pointed out in the opening decision [150] the fact that PPA may be exempted from stamp duties does not mean that such exemption in favour of PCT is justified by the nature of the tax system.
nižja davčna stopnja ali oprostitev vseh davkov, ki jih naložijo lokalni upravni organi ali pristaniški organi za obdobje, ki ne presega 10 let,
The Commission notes that Law 4152/2013 abolished this provision.
zmanjšanje ali oprostitev vsakovrstnih dajatev in licenčnin, povezanih z vpisom hipotek ali zastavo kot zavarovanjem za uvoženi kapital ali za zaključek katere koli s tem povezane pogodbe,
Thus the selective advantage in favour of PCT would only refer to the past.
prepoved izvoznih omejitev ali davkov,
Following PCT's application, protection provided for in Legislative Decree 2687/1953 for the investment of the concession contract (Article 3)
prepoved uvedbe davka za nazaj,
Description of the legislative decree and the measures that it may involve
izvzetje sredstev upravičenega podjetja iz prisilne razlastitve v korist države,
a.
prepoved zahteve za prevzem sredstev podjetij, ki so zaščitena,
Procedure
zaposlovanje tujih državljanov kot tehnično in upravno osebje ter dovoljenje za izvoz zneskov njihovega plačila v tuji valuti,