natgillin/translations-raw huggingface dataset:
The Greek authorities and PCT mentioned that the flexibility inherent to the depreciation rules in Greece should encompass an entire range of options in order to allow appropriate treatment of different circumstances of public infrastructure projects, whilst ensuring full depreciation of the costs of the assets.
Grški organi in podjetje PCT trdijo, da (a) je izbira drugačnih amortizacijskih metod del splošne sheme, ki se uporablja za vsa podjetja, katerim so zaupani javni infrastrukturni projekti v vseh gospodarskih sektorjih, (b) ni diskriminacije, ker so koncesionarji velikih infrastrukturnih projektov v drugačnem pravnem in dejanskem položaju kot izvajalci drugih dejavnosti, (c) je določba skladna s svojim ciljem in na voljo vsem takim podjetjem, (d) so pomembni dejavniki zastavljeni cilj, izbrani mehanizem in načelo prožnosti v splošnem sistemu amortiziranja sredstev, (e) bi odsotnost določbe povzročila pravno negotovost, ker so vrste sredstev, za katere ne obstajajo amortizacijske stopnje, (f) je bistvo določbe omogočiti večjo prožnost pri amortizaciji sredstev, za katera se zaradi posebnosti javnih infrastrukturnih koncesij ne uporabljajo standardne stopnje, (g) je ta mehanizem skladen z ustreznim načelom prožnosti iz sistema amortiziranja, ker se sistematično uporablja za vse javne infrastrukturne koncesije v vseh sektorjih, (h) je ta mehanizem ustrezen in sorazmeren, ker temelji na načelu prožnosti in ni druge ustreznejše možnosti za zagotovitev take prožnosti pri amortizaciji, glede na to, da okoliščine, s katerimi se srečuje posamezno podjetje v času izbire amortizacijske metode, niso znane vnaprej (i) podjetje PCT nima posebne možnosti lastne presoje razen tiste, ki je upravičena v skladu s splošnim načelom prožnosti.
However, the generally applicable rule of the fixed straight line method for concession contracts, i.e. for companies that are in the same legal and factual situation, is clearly foreseen in the law and the ‘flexibility’ related to the range of depreciation rates is not generally applicable to costs of concession contracts, but to other types of investment costs.
Komisija najprej opozarja, da bi morale države članice v skladu s standardno sodno prakso upravičiti selektivne ukrepe [131].
The Greek authorities also argue that the Commission in its opening decision misinterpreted the additional flexibility awarded to PCT that does not automatically and necessarily involve an advantage.
Utemeljitev, ki so jo zagotovili grški organi in upravičenec, ne določa, kako se lahko ukrep, ki upravičencu omogoča lastno presojo, šteje za upravičenega v skladu z logiko davčnega sistema.
The workings of each depreciation method available and in particular the range of depreciation rates in each method in conjunction with the particular set of circumstances [127] mean that in principle it cannot be excluded that a similar outcome can derive through any of the alternative methods.
Zato vztraja pri svojih predhodnih zaključkih iz sklepa o začetku postopka, da se ta ukrep ne more upravičiti na podlagi narave in splošne sheme sistema.
Moreover the sole fact that an undertaking has more alternatives than another one does not automatically mean that an advantage arises.
Poleg tega ugotavlja, da se prožnost, ki upravičencu omogoča popolno lastno presojo pri amortizaciji svojih sredstev, ne more šteti za načelo, na katerem temelji davčni sistem, ki bi lahko upravičil ukrep.
The existence of a competitive advantage or not could only be established upon the basis of an assessment of competitive conditions and the different outcomes that could arise in specific circumstances from the application of the alternative depreciation methods available to each competitor.
V bistvu bi to pripeljalo do zaključka, da je ukrep sam splošni sistem, njegov mehanizem pa cilj, na podlagi katerega se ukrep lahko upraviči.
The Commission considers that its reasoning in the opening decision [128] in this respect is in essence confirmed by the argumentation above.
Če bi to držalo, potem bi se lahko vsak diskrecijski davčni ukrep izognil uvrstitvi med državne pomoči.
As each depreciation method involves different parameters that need to be examined in order to choose the most advantageous one, due to this provision, PCT has the freedom to make its calculations and choose between the different depreciation methods the one that suits more to its interests.
Poleg tega se ne more šteti, da vse utemeljitve glede dejstva, da podobna pravila veljajo za druge javne infrastrukturne koncesijske pogodbe v Grčiji, upravičujejo ukrep [132].
In particular the fact that it can still within 6 years from the commencement of the project decide to change the depreciation method applicable, its margin of liberty is greater than the one of a normal operator [129].
Zato ta ukrep pomeni selektivno prednost, ki se ne more upravičiti v skladu z logiko ali splošno shemo sistema.
Furthermore, as PCT may pick and choose the depreciation method it sees fit, by contrast to other undertakings that can only apply the normal depreciation rules for concessions, it certainly enjoys a selective advantage as compared to these companies.
Oprostitev kolkovine na posojilne pogodbe in kateri koli pomožni sporazum za financiranje naložbenega projekta (člen 2(8))
It is irrelevant in this respect to examine the competitive conditions and the different outcomes that could derive for the different competitors in the specific circumstances, as this is not the objective against which the comparable legal and factual situation of PCT has to be compared.
V skladu s splošno veljavno zakonodajo se kolkovine plačajo za pisno obliko več dokumentov civilnega in gospodarskega prava, vključno s posojilom, kreditom in pomožnimi sporazumi.
Moreover the Greek authorities retain their initial argumentation as regards depreciation rules applicable to PPA and the Port of Thessaloniki [130], the two other major ports of Greece, and insist on their opinion that the provision at stake ensures that PCT is not treated less favourably than those other two port operators.
V skladu s Predsedniškim odlokom o kolkovinah [133] se slednje zbirajo v povezavi s posebnim dokumentom, ki določa pisno transakcijo.
The Commission notes that in any case the fact that specific depreciation rates could have been applicable at the time for PPA and the Thessaloniki Port does not mean that PCT could be entitled to enjoy a specific treatment, nor that such specific treatment was justified.
Kolkovina se nanaša na sam dokument; zato se morajo pogodbene stranke same odločiti, katera jo bo plačala.
So the Commission considers that the provision under examination entails a selective advantage for PCT.
Vendar v praksi to pomeni, da je za posojilo, kredit in pomožne sporazume, posojilojemalec pretežno odgovoren za plačilo ustreznih kolkovin, ker je upnik pooblaščen, da mu naloži tako plačilo.
This advantage consists in the possibility for PCT to choose between 3 depreciation methods and is equal to the difference between the income tax that PCT would have to pay if the fixed straight line method was applied and the income tax that it eventually paid by applying a different depreciation method.
Posledica uvedbe DDV kot splošni davek na izdatke z Zakonom št. 1642/1986 v grškem pravnem redu je zamenjava več kolkovin in prometnih davkov z DDV [134].
The Greek authorities and PCT argue that: (a) the choice of alternative depreciation methods is part of the general scheme applied to all undertaking entrusted with public infrastructure projects in all sectors of the economy; (b) there is no discrimination as concessionaires of big infrastructure projects are in a different legal and factual situation than other activities; (c) the provision is consistent with its objective and available to all such companies; (d) the considerations that are relevant are the objective pursued, the mechanism chosen and the principle of flexibility in the general asset depreciation system; (e) in the absence of this provision there would be legal uncertainty as there are types of assets for which no depreciation rates are available; (f) the essence of the provision is to allow greater flexibility to depreciate assets that are not covered by standard rates, due to the particularities of public infrastructure concessions; (g) as this mechanism systematically applies to all public infrastructure concessions in all sectors, it is consistent with the relevant flexibility principle of the depreciation system; (h) this mechanism is appropriate and proportionate as it applies the flexibility principle and there is no more suitable alternative to ensure such flexibility in depreciation given that the circumstances each undertaking faces at the time it selects its depreciation method cannot be known in advance; (i) PCT has no special discretion other than that justified under the general principle of flexibility.
V skladu s členom 16 Zakona št. 1676/1986 in členom 36 Zakona št. 3220/2004 so kolkovin oproščene posojilne in kreditne pogodbe ter njihovi pomožni sporazumi, ki jih zagotavljajo grške in tuje banke v Grčiji ali ki so z njo povezani, tj. so sklenjeni in/ali izvedeni v Grčiji, nalagajo obveznosti, ki so izvršljive v Grčiji, in vključujejo zavarovanja s premoženjem v Grčiji (načelo teritorialnosti) [135].
First of all the Commission reminds that, according to standard case-law, the Member State should provide the justification of selective measures [131].
Tako se v skladu z obstoječim zakonom o kolkovinah za posojila, ki jih odobrijo podjetja, ki niso banke, plača kolkovina [136], razen če niso povezana z Grčijo ali so izdana kot obligacijska posojila.
The argumentation provided by the Greek authorities and the beneficiary does not establish how a measure that allows discretion to the beneficiary can be considered as justified by the logic of the tax system.
Za posojila, prenesena med podjetji, ki niso banke, se prav tako plača kolkovina [137], če je bilo treba slednjo sprva plačati za glavnico.
Thus it retains its preliminary conclusions in the opening decision that this measure cannot be justified by the nature and general scheme of the system.
Komisija ugotavlja, da zakonodaja s področja kolkovin vključuje več izjem, zlasti po uvedbi sistema DDV in/ali zamenjavi kolkovine z drugimi dajatvami ali davki.
Moreover it notes that the flexibility allowing full discretion to the beneficiary to depreciate its assets, cannot be considered as a principle underlying the fiscal system that may justify the measure.
Vendar splošni veljavni okvir za ta ukrep ostaja grški sistem kolkovin, ki je veljal v času sprejetja določbe v preiskavi.
In essence this would end up in considering that the measure itself is the general system and its mechanics would be the objective against which the measure can be justified.
Obstoj izjem pri tem sistemu ne pomeni, da sistem kolkovin ne obstaja, ampak da je treba vsako izjemo [138] oceniti glede na vsebino zadeve same.
If this reasoning was applicable then any discretionary fiscal measure could escape the classification as State aid.
Ker se v skladu s splošno veljavnim okvirom za posojilne in kreditne pogodbe ter pomožne sporazume s podjetji, ki niso banke, ki se sklenejo in izvedejo v Grčiji ali so z njo povezani [139], plačajo kolkovine, bi moralo podjetje PCT za tovrstne pravne akte običajno plačati kolkovine.
Furthermore all the argumentation put forward as regards the fact that similar rules apply for other public infrastructure concession contracts in Greece cannot be considered as justifying the measure [132].
Vendar na podlagi določbe v preiskavi je bilo podjetje PCT oproščeno plačila kolkovin, ki bi jih običajno moralo plačati za tovrstne pravne akte.
Therefore this measure constitutes a selective advantage that cannot be justified by the logic or general scheme of the system.
Podjetje PCT je bilo oproščeno plačila kolkovin, ki bi jih običajno moralo plačati za posojila, sklenjena s katerim koli podjetjem, ki ni banka, zlasti s svojim nadrejenim podjetjem Cosco [140].
Exemption from stamp duties on the loan agreements and any ancillary agreement for the financing of the investment project (Article 2(8))
Na ta način bi podjetje PCT lahko koristilo selektivno prednost v primerjavi z drugimi podjetji v primerljivem pravnem in dejanskem položaju.
According to the generally applicable legislation, stamp duties are imposed on the written form of several acts of civil and commercial law, therefore including loan, credit and ancillary agreements.
Ta prednost je enaka kolkovini, ki bi jo podjetje PCT običajno moralo plačati v skladu s splošno veljavnimi pravili.
According to the presidential decree on stamp duties [133], stamp duties are collected in relation to a specific document setting out a transaction in writing.
Grški organi in podjetje PCT ne dvomijo, da so ti posojilni posli oproščeni plačila kolkovine, ki bi se morala običajno plačati.
The stamp duty is related to the act itself; therefore it is up to the parties to agree on the party liable to pay it.
Vendar trdijo, da ta oprostitev omogoča podjetju PCT večjo prožnost glede finančnih sredstev, zahtevanih za izvedbo svojih koncesijskih obveznosti brez dodatnega stroška, če se meni, da je taka prožnost potrebna v izjemnih okoliščinah.
However, in practice this means that for loan, credit and ancillary agreements, the borrower is mainly liable to pay the relevant stamp duties, as the creditor has the power to impose such payment.
Prav tako se sklicujejo na dejstvo, da je tudi podjetje PPA koristilo to oprostitev v okviru svoje koncesije za upravljanje pristanišča Pirej.
The introduction of the VAT as a general expenditure tax by law 1642/1986 in the Greek legal order had as a consequence the replacement of several stamp duties and turnover taxes by VAT [134].
Zato bi se moral ta ukrep obravnavati kot del splošnega ukrepa, ki je vključen v grški davčni sistem, katerega cilj je olajšati financiranje velikih infrastrukturnih projektov.
According to Article 16 of law 1676/1986 and Article 36 of law 3220/2004 are exempted from stamp duties the loan and credit agreements, as well as their ancillary agreements that are provided by Greek and foreign banks in Greece or that have a link to Greece, i.e. they are concluded and/or executed in Greece, they create obligations which are executable in Greece, they involve collaterals in Greece (territoriality principle) [135].
Vendar kot že navedeno za druge ukrepe, olajšanje financiranja velike infrastrukture pomeni element, ki se mora upoštevati pri oceni možne združljivosti državne pomoči in ne obstoja državne pomoči.
Thus according to the existing stamp duty code, loans that are given by undertakings other than banks are subject to stamp duty [136] unless they do not have a link with Greece or are issued as bond loans.
Poleg tega grški organi in upravičenec trdijo, da se za podrejena dolga v višini […] milijonov EUR in 54,8 milijonov EUR, ki ga je podjetje Cosco odobrilo podjetju PCT, da bi začelo vlagati v pristanišče Pirej, v skladu s splošno veljavnimi pravili ne plača kolkovina, ker (a) sta bila izvedena zunaj Grčije, (b) sta bila vplačana na bančni račun podjetja PCT, ki je odprt pri banki zunaj Grčije, (c) ju je podjetje PCT poplačalo prek denarnega nakazila s svojega bančnega računa zunaj Grčije.
Loans transferred between undertakings other than banks are also subject to stamp duty [137], if the principal loan was initially subject to stamp duty.
Zato so zagotovili poročilo o rednem davčnem nadzoru davčnega leta podjetja PCT, v katerem so to oprostitev potrdili.
The Commission notes that the stamp duty legislation includes several exemptions in particular after the introduction of the VAT system and/or the replacement of stamp duty by other charges or taxes.
Komisija najprej ugotavlja, da dejstvo, da podjetje PCT ni plačalo kolkovine v navedenih transakcijah, ne pomeni, da je ne bi plačalo niti v skladu s splošno veljavnimi pravili.
However, the general applicable framework for this measure remains the Greek stamp duty system, as it stood at the time the provision under examination was adopted.
Predloženo poročilo o davčnem nadzoru se sklicuje posebej na določbo v preiskavi.
The existence of exemptions to this system does not mean that the stamp duty system does not exist, but that each exemption [138] has to be assessed on its merits.
Poleg tega so zadevni posli povsem enaki podobnim poslom, za katere je Upravno prizivno sodišče v Atenah menilo [141], da je bilo kršeno načelo teritorialnosti iz zakona o kolkovinah [142].
As according to the generally applicable framework, loan, credit and ancillary agreements with companies other than banks that are contracted and executed in Greece or have a link with Greece [139] are subject to stamp duties, PCT would normally have to pay stamp duties for this kind of act.
Zlasti v navedenem primeru sta posojilno pogodbo sklenila podjetje s sedežem v Grčiji kot posojilojemalec in tuje podjetje s sedežem zunaj Grčije kot posojilodajalec.
However, on the basis of the provision under examination, PCT has been alleviated from stamp duties it would normally have to pay for this type of act.
Pogodba je bila podpisana zunaj Grčije.
PCT has been alleviated from stamp duties it would normally have to pay for loans with any kind of companies other than banks, and in particular from its parent company Cosco [140].
Posojilodajalec je znesek posojila položil na bančni račun posojilojemalca zunaj Grčije, za tem pa je bila tuja banka dolžna istega dne znesek posojila prenesti na bančni račun posojilojemalca v Grčiji.
In this way, PCT would enjoy a selective advantage in comparison to other undertakings in a comparable legal and factual situation.
Upravno prizivno sodišče je menilo, da je imela ta posojilna pogodba enake pravne učinke, kot če bi bila podpisana v Grčiji in če bi bil znesek posojila prenesen neposredno v Grčijo brez posredovanja tuje banke, zato je bilo zanjo treba plačati kolkovino.
This advantage is equal to the stamp duty that PCT would normally have to pay under the generally applicable rules.
Enak scenarij velja tudi za posojila, ki jih je podjetje Cosco odobrilo podjetju PCT.
The Greek authorities and PCT do not question that these loan transactions are exempted from the payment of stamp duty that would normally be due.
Zlasti posojilna pogodba je bila podpisana zunaj Grčije, zneski posojila so bili položeni na račun podjetja PCT na luksemburški banki HSBC dne 21. aprila 2009, dne 22. aprila 2009 pa so bili preneseni na račun podjetja PCT na banki HSBC v Pireju.
However, they argue that this exemption provides PCT with greater flexibility regarding the funding required for the performance of its concession obligations without any additional cost, in case such flexibility is deemed necessary in exceptional circumstances.
V skladu z navedbami grških organov je podjetje PCT porabilo 50 milijonov EUR in DDV kot garantno pismo, ki ga je moralo podjetje PCT zagotoviti podjetju PPA, da bi posojilna pogodba začela veljati [143].
They also refer to the fact that PPA also benefitted from this exemption in the context of its concession to manage the Piraeus port.
Tako so dejanske okoliščine posojilne pogodbe iz navedenega primera enake tistim iz posojilnih pogodb, sklenjenih med podjetjema Cosco in PCT.
Thus this measure should be considered as part of a general measure inherent in the Greek tax system, which aims at facilitating the funding of big infrastructure projects.
Zlasti čeprav je bila pogodba podpisana zunaj Grčije in posojilo položeno na bančni račun zunaj Grčije, je bil znesek posojila nato prenesen na račun podjetja PCT v Grčiji, tako da ga to uporablja za namene koncesijskega sporazuma v Grčiji.
However, as already stated above for the other measures, facilitating the funding of big infrastructure constitutes an element to take into account when assessing the possible compatibility of State aid but not the existence of State aid.
Zato bi se morala po načelu teritorialnosti, zajetim v členu 8 Zakona o kolkovinah, kot ga razlagajo grška sodišča, za zadevne posojilne pogodbe plačati kolkovina v skladu s splošno veljavnimi pravili.
Moreover the Greek authorities and the beneficiary argue that the two subordinated loans of EUR […] million and EUR 54,8 million that Cosco granted to PCT in order to start its investments in the port of Piraeus were not subject to stamp duty according to the generally applicable rules, as: (a) they were executed outside Greece; (b) they were paid into a bank account of PCT opened with a bank outside Greece; (c) they were repaid by PCT through a money transfer from its bank account outside Greece.
Komisija zato meni, da je podjetje PCT že imelo konkretno finančno korist na podlagi te določbe, ki ne pomeni uporabe splošno veljavnih pravil, ampak odstopanje od njih.
For this they provided a report of the regular tax audit of PCT's fiscal year confirming this exemption.
Grški organi in upravičenec trdijo, da ta sklep sodišča ne velja za podjetje PCT, ker se v njegovem primeru dejanske okoliščine razlikujejo od tistih iz posojilnih pogodb podjetja PCT.
The Commission first notes that the fact that PCT did not pay stamp duty in the transactions above does not prove that according to the generally applicable rules it would not pay either.
Trdijo, da bi podjetje PCT te zneske posojil za svoje namene lahko uporabilo zunaj Grčije.
The report of the tax audit provided makes specific reference to the provision under examination.
Trdijo tudi, da je bila zoper tega sklepa pri grškem Vrhovnem upravnem sodišču vložena pritožba in da grška uprava uporablja razlagalno okrožnico [144], v skladu s katero naj se za tako transakcijo ne bi plačala kolkovina.
Moreover the transactions at stake are perfectly identical to a similar transaction on which the Administrative Court of Appeals in Athens considered [141] that the territoriality principle of the stamp duty code [142] was violated.
Ta okrožnica je splošno veljavna in zavezujoča za javno upravo.
In particular in that case the loan agreement was entered into by a company based in Greece as the borrower and a foreign company based outside Greece as the lender.
Zato neplačilo kolkovin v teh dveh transakcijah ne pomeni odmika od splošno veljavnih pravil.
The loan was signed outside Greece.
Komisija ugotavlja, da se ne more šteti, da ima razlagalna okrožnica o uporabi Zakona o kolkovinah večjo veljavnost od odločb sodišč.
The lender deposited the loan amount in a bank account of the borrower outside Greece, and following the deposit the foreign bank was under the obligation to transfer the loan amount to the bank account of the borrower in Greece the same day.
Dejstvo, da je bila zoper odločbe Upravnega prizivnega sodišča v Atenah vložena pritožba, ne pomeni tudi, da ta odločba ne velja.
The Administrative Court of Appeals considered that this loan had the same legal results as if it was signed in Greece and as if the loan amount was transferred directly in Greece without the intermediation of the foreign bank and therefore it was subject to stamp duty.
Poleg tega je razlaga načela teritorialnosti, kot jo zgoraj opisujejo [145] grška sodišča, skladna z navedeno odločbo.
The same case scenario applies also to the loans that Cosco granted to PCT.
Komisija ugotavlja tudi, da so dejstva v zvezi s posojilnimi pogodbami podjetja PCT enaka, zato se lahko sklene, da bi moralo podjetje PCT v skladu z običajno veljavnimi pravili, kot jih razlagajo grška sodišča, plačati ustrezno kolkovino.
In particular, the loan agreement was signed outside Greece, the loan amounts were deposited in PCT's account in HSBC of Luxembourg on 21 April 2009 and on 22 April 2009 they were transferred to the account of PCT in HSBC in Piraeus.
Glede na to razlago določba v preiskavi očitno daje selektivno prednost podjetju PCT.
According to the submissions of the Greek authorities PCT used EUR 50 million plus VAT as letter of guarantee that PCT had to provide to PPA for the entry into force of the loan agreement [143].
Grški organi trdijo, da je ta oprostitev skladna s splošno shemo postopne odprave kolkovine, če zakonodajalec odloči, da je oprostitev kolkovine ustrezen mehanizem za zagotovitev, da se objektivno različne okoliščine za davčne namene obravnavajo različno.