natgillin/translations-raw huggingface dataset:
The Greek authorities and PCT indicate that the tax exemption on accrued interests is based directly on a general provision of the GITC [92] that includes amongst certain types of tax exempted income, ‘incomes exempted by virtue of a contract ratified by law’.
Odbitek se odobri za del blaga in storitev, ki se dejansko uporabljajo za izvajanje dejavnosti, ki so predmet davka.
They argue that as the Greek legislator consistently uses this general exemption in order to introduce tax exemptions applying specifically to all large public infrastructure projects undertaken in Greece, the provision under examination does not introduce a special tax exemption.
Poleg tega se DDV iz dobropisa, ki izhaja iz odbitka vstopnega in izstopnega DDV v danem davčnem obdobju, ne povrne, ampak se prenese v naslednje davčno obdobje [96].
On the contrary, it forms part of a general scheme based upon the general tax system that aims at facilitating and supporting the implementation of large public infrastructure or investment projects.
Povračilo se odobri, če podjetje v 3 letih in po zaključku tega obdobja svojega DDV iz dobropisa ni sposobno poračunati z izstopnim DDV [97].
This provision has been applied consistently for all public infrastructure projects in order to ensure that companies undertaking such projects are not subject to discrimination or ‘structural disadvantage’.
DDV iz dobropisa se lahko povrne in ne prenese v naslednje davčno obdobje samo v izjemnih primerih, določenih v členu 34 Zakona o DDV.
It derives from the EU courts case-law that treating economic agents on a discretionary basis may mean that the individual application of a general measure takes on the features of a selective measure, in particular where exercise of the discretionary power goes beyond the simple management of tax revenue by reference to objective criteria [93].
Ena od teh izjem se nanaša na DDV, ki se je plačal za „investicijsko blago“, kot je opredeljeno v Zakonu o DDV [98], tj. „opredmetena osnovna sredstva v lasti podjetja, ki ga slednje da v stalno uporabo, ter stavbe in druge oblike gradenj, ki jih zgradi podjetje, zavezano za DDV, na nepremičnini, ki ni v njegovi lasti, ampak ki jo uporablja na podlagi katerega koli pravnega razmerja za obdobje najmanj 9 let … Stroški popravila in vzdrževanja niso vključeni v vrednost investicijskega blaga“.
In view of this case-law, it can be concluded that the alleged ‘general’ provision allows full discretion to the legislator to exempt any income from taxation, in practical terms after the state has negotiated and concluded any kind of contract with any taxable person.
Po členu 5 Ministrske odločbe št. 1073/2004 [99] v predvidenih izjemnih primerih [100] se DDV iz dobropisa lahko vrne: (a) za prvo vlogo za vračilo DDV, in sicer v 2 mesecih od datuma njene vložitve; (b) za naknadne vloge za vračilo DDV v vrednosti nad 6000 evrov: (i) 90 % se vrne v 1 mesecu od datuma vložitve vloge in (ii) preostalih 10 % v 2 mesecih od datuma njene vložitve; (c) za naknadne vloge za vračilo DDV v vrednosti manj kot 6000 evrov se povrne celoten DDV, in sicer v 1 mesecu od datuma vložitve vloge.
Therefore in practice this ‘general’ provision allows for exemptions which are not within the logic of the general taxation system, but within the logic of favouring the specific company with which a contract may be negotiated and concluded each time.
Kot utemeljeno poudarjajo grški organi in podjetje PCT, se za gradnjo nepremičnin DDV iz dobropisa povrne po začetku gradnje in do zneska, ki ustreza izdatkom, povezanim z gradnjo, ki je bila zaključena in za katero je bil izdan račun v vsakem obdobju, za katero se lahko zahteva vračilo DDV [101].
Therefore, the alleged ‘general’ provision of the GITC cannot be considered as forming part of the logic of the income tax system.
Zlasti kar zadeva investicijsko blago, se o pravici do odbitka DDV dokončno odloča v času, ko se to blago da v uporabo.
As regards the justification of the measure as inherent with the public policy objective of facilitation of public infrastructure projects, the Commission considers that these arguments might not be taken into consideration when assessing the notion of aid.
Poleg tega, da se preprečijo zlorabe mehanizma vračanja DDV, če se investicijsko blago v 5 letih od izdatkov, povezanih z njegovim nakupom ali gradnjo, ne da v uporabo, je treba vstopni DDV, ki se je odbil, vrniti državi, ker se šteje, da ni bil uporabljen za obdavčljive dejavnosti [102].
Therefore the Commission concludes that the measure constitutes a selective advantage in favour of PCT which is equal to the income tax which PCT would normally have to pay on the accrued interests until the commencement of operations of Pier III.
Končno se v skladu s splošno veljavnim okvirom vračilo izračunanih obresti od davka ali neupravičeno plačanih zneskov začne 6 mesecev po prvem dnevu v mesecu, ki sledi napovedi za odmero dohodnine davčnega zavezanca [103].
Refund of VAT credit balance irrespective of the stage of completion of the contract object — ‘single investment good’ — VAT refund within 60 days from application; interests due to delay [94]
Kljub temu grška upravna sodišča menijo, da ta določba ni skladna z ustavnim načelom enakosti davkoplačevalcev [104].
According to the Greek VAT tax system, a taxable person is entitled to deduct input VAT that is directly linked to the realisation of acts that are taxable [95] or that are not taxable but give right to deduction.
Zato je niso upoštevali, ker so menili, da bi bilo treba obresti izračunati od dneva, ko se je davčni zavezanec pritožil na sklep davčnega organa, da DDV iz dobropisa, katerega vračilo se zahteva, ne bo vrnjen [105].
The deduction is granted for the part of goods and services that are indeed used for the realisation of acts that are subject to the tax.
Komisija meni, da te določbe predstavljajo referenčni sistem za vračilo DDV iz dobropisa v Grčiji.
Furthermore, VAT credit resulting from the deduction of input VAT and output VAT in a given tax period is not refunded but is carried forward to the next tax period [96].
O vračilu DDV iz dobropisa ne glede na fazo zaključenosti predmeta pogodbe
A refund is allowed if the company is not able to offset its VAT credit against output VAT over a 3-year period and upon completion of this period [97].
V skladu z odstavkom 3 člena 2 Zakona št. 3755/2009 je podjetje PCT upravičeno do vračila DDV iz dobropisa ne glede na stopnjo zaključenosti gradbenega projekta ali posameznih struktur ali njihovih delov.
The VAT credit may be refunded and not carried forward to the next tax period only under the exceptions set out in Article 34 of the VAT Code.
Poleg tega v skladu z istim členom podjetje PCT ne izgubi svoje pravice do vračila DDV iz dobropisa, če v 5 letih od povezanih izdatkov ni uporabilo investicijskega blaga, čeprav bi v skladu s splošno veljavnimi pravili to moralo storiti.
One of these exceptions concerns VAT that has been paid on ‘investment goods’, as they are defined in the VAT Code [98], i.e. ‘tangible goods, owned by the company and put by it on continuous exploitation, as well as the buildings and other kind of constructions that are constructed by the taxable company on estate property that does not belong to it, but of which it has the use on the basis of any legal relation, for a period of at least 9 years… Reparation and maintenance costs are not included in the value of the investment good’.
Grški organi in podjetje PCT trdijo, da ker imajo vsa podjetja po ustreznih izdatkih in izdaji računa pravico do vračila DDV, določba v zvezi s podjetjem PCT slednjemu ne daje nobene dodatne ugodnosti, ker bi bilo podjetje PCT v vsakem primeru upravičeno vračila DDV po začetku gradnje in ne šele po njenem zaključku.
According to Article 5 of Ministerial Decision 1073/2004/EC [99], in the foreseen exceptional cases [100], VAT credit may be refunded as follows: (a) for the first VAT refund application, within 2 months from the application date; (b) for the subsequent VAT refund applications above EUR 6000: (i) 90 % refunded within 1 month from the application date; and (ii) the remaining 10 % within 2 months from the application date; (c) for subsequent VAT refund applications of less than EUR 6000, the entire VAT amount within 1 month from the application date.
Na podlagi dodatnih informacij in pojasnil, ki so bila zagotovljena, je Komisija sklenila, da bi imelo podjetje PCT v vsakem primeru pravico do vračila DDV po začetku gradnje v okviru projekta in do zneska, ki ustreza znesku na izdanih računih.
As the Greek authorities and PCT rightly point out, for the construction of immovable property, the refund of VAT credit is made after the commencement of the works and up to the amount that corresponds to the expenditure related to the works which have been performed and invoiced during each period for which VAT can be claimed [101].
Vendar se o tej pravici dokončno odloči potem, ko se investicijsko blago da v uporabo.
In particular as regards investment goods, the right to deduct VAT is decided definitely at the time the investment goods are put in use.
Podjetje PCT je pridobilo selektivno prednost, ker ima pravico do vračila DDV ne glede na to, ali je naložbeni projekt zaključen ali ne, in hkrati te pravice ne izgubi, čeprav investicijskega blaga ne da v uporabo v 5 letih, kot bi moralo v skladu z običajno veljavnimi pravili.
Moreover, in order to avoid abuses in the VAT refund mechanism, if within 5 years from the realisation of the expenditure for the acquisition or the construction of an investment good, this good is not put in use, then the input VAT that has been deducted has to be returned to the State, as it is considered as not having been used for taxable acts [102].
Ta prednost vključuje vračilo DDV, ki ga podjetje PCT lahko obdrži, če se projekt 5 let po izdatkih, povezanih s tem vračilom, ni začel, medtem ko bi druga podjetja morala grški državi vrniti vrnjeni DDV, če se projekt v 5 letih (od ustreznih izdatkov) ne bi začel.
Finally according to the generally applicable framework, the interest computation on tax or unduly paid amounts refund starts 6 months after the first day of the month following the fiscal declaration of the taxable person [103].
Treba je opomniti, da se v skladu s splošno veljavnimi pravili dejavnosti (na katera se ti izdatki nanašajo) v takih primerih ne bi štele več za obdavčljive dejavnosti (glej uvodno izjavo 117).
Nevertheless, the Greek administrative courts have considered that this provision is not in conformity with the constitutional principle of equality of taxpayers [104].
To pomeni, da bi se drugim podjetjem v podobnih okoliščinah običajno preprečila uporaba DDV iz dobropisa, povezanega s temi stroški, da bi poračunali DDV, dolgovan v naslednjem obdobju.
Therefore they have set aside this provision by considering that the interest should be computed from the day the taxable person has filed an appeal against the tax authority's decision not to refund the claimed VAT credit [105].
Zato je prednost, ki jo ima podjetje PCT na podlagi te določbe, enaka celotnemu znesku vračila DDV, ki ga (v skladu s to določbo) lahko obdrži, če se projekt 5 let po ustreznih izdatkih ni začel.
The Commission considers that these provisions constitute the system of reference on VAT credit refund in Greece.
Grški organi in podjetje PCT trdijo, da to odstopanje velja tudi za gospodarske javne službe, ker te večinoma izvajajo gradnjo v okviru infrastrukturnih projektov, ki morda zahtevajo več časa, da se zaključijo, kot običajno veljavno 5-letno obdobje.
Concerning the VAT credit refund irrespective of the stage of completion of the contract object
Po njihovem mnenju velja enako tudi za podjetje PCT, ki bi gradilo v okviru velikega infrastrukturnega projekta, ki lahko traja več kot 5 let.
According to Article 2, paragraph 3 of Law 3755/2009, PCT is entitled to VAT credit refund regardless of the degree of completion of the construction project or individual structures or parts thereof.
Tudi zato je bila ta določba vključena v vse druge koncesijske pogodbe, povezane z velikimi infrastrukturnimi projekti.
Moreover according to the same Article PCT does not lose its VAT credit refund right, in case it has not made use of the investment good within 5 years from the realisation of the related expenditure, although this would be the case according to the generally applicable rules.
Zato menijo, da to odstopanje od teh splošno veljavnih pravil ni izjema, ampak drugačna uporaba predpisov v različnih okoliščinah, ki niso primerljive.
The Greek authorities and PCT argue that as all companies have the right to VAT refund once the relevant expenditure is performed and invoiced, the provision as regards PCT does not grant any additional advantage to it, as in any case PCT would be entitled to VAT refund after the commencement of the works and not only when these works would be completed.
Komisija meni, da to odstopanje pomeni selektivno prednost, ker podjetju PCT zagotavlja prožnost pri dostopu do vračila DDV iz dobropisa ne glede na to, kdaj bo investicijsko blago dalo v uporabo, tj. za nedoločen čas.
On the basis of the additional information and explanations provided, the Commission has come to the conclusion that indeed PCT would have at any case the right to VAT refund after the commencement of the works on the project and up to the amount corresponding to the invoices issued.
Iz tega sledi, da čeprav investicijskega blaga ne bi nikoli dalo v uporabo, se o njegovi pravici do vračila DDV iz dobropisa ne bi nikoli odločilo dokončno in ta pravica se ne bi prilagodila skladno s tem, kar v praksi pomeni, da če podjetje ne bi izvedlo projekta do konca, mu ne bi bilo treba vrniti DDV iz dobropisa, ki ga je prejelo v celotnem gradbenem obdobju.
However, this right is definitely decided once the investment good is put in use.
Dejstvo, da bi gospodarske javne službe lahko koristile enako prednost, ne pomeni, da ta prednost ni selektivna.
Given that PCT has the right to VAT refund irrespective of the completion of the investment project and at the same time does not lose this right in case it does not put the investment good in use within 5 years, as it should under the normally applicable rules, it enjoys a selective advantage.
Gospodarske javne službe spadajo v kategorijo podjetij, ki lahko koristijo ta ukrep.
This advantage consists in the VAT refund that PCT is entitled to keep if 5 years after the realisation of the expenditure related with this refund, the project did not start, while other companies would have to pay back to the Greek state the VAT refunded in case of non-commencement of the project within 5 years (from the realisation of the related expenditure).
Zato je tak ukrep selektiven.
It is recalled that, under the generally applicable rules, in such cases, the relevant acts (concerned by this expenditure) would not be considered any more as taxable acts (see recital 117 above).
O opredelitvi investicijskega blaga
This means that, in similar circumstances, other companies would normally be prevented from using the VAT credit linked with these expenses to offset VAT due in a subsequent period.
Odstavek 3 člena 2 Zakona št. 3755/2009 predvideva, da se za namene Zakona o DDV gradbeni projekt iz koncesijskega sporazuma in kakršno koli zagotavljanje blaga, gradbenih del, storitev in drugih del, povezanih z gradnjo, štejejo za „posamezno investicijsko blago“.
Therefore, the advantage that PCT enjoys from this provision is equal to the full amount of the VAT refund that it is allowed to keep (under this provision) if 5 years after the realisation of the related expenditure, the project did not start.
Ta določba navaja, da bi moral za namene koncesijskega sporazuma pojem „investicijsko blago“, predviden v Zakonu o DDV, zajemati vse dejavnosti, povezane s predmetom koncesijskega sporazuma, tj. ne samo zgrajena „opredmetena osnovna sredstva“ [106], ampak tudi kakršno koli zagotavljanje blaga, gradbenih del in storitev, ki so neposredno ali posredno povezane s predmetom koncesijskega sporazuma.
The Greek authorities and PCT argue that this deviation is also applicable to public utility companies, as they are the ones who most of the times construct infrastructure projects that may take more time to be completed than this 5-year period generally applicable.
Grški organi in podjetje PCT trdijo, da v skladu s členom 34 in členom 33(4) Zakona o DDV, ki se nanašata na „investicijsko blago“, določba v preiskavi vsebuje samo pojasnilo splošno veljavnih pravil, da se prepreči, da bi davčni organi napačno uporabljali pravila o vračilu DDV iz dobropisa v primeru posebnosti in kadar gre za visoke zneske, vpletene v velike infrastrukturne projekte.
According to them, the same line of reasoning stands also for PCT, who would construct a big infrastructure project that may need more time than 5 years.
Po njihovem mnenju je glede na posebne značilnosti koncesijskega sporazuma cilj ukrepa v preiskavi vsak element stroškov naložbe obravnavati kot posamezno poslovno postavko za namene DDV.
This is also why this provision has been inserted in all the other concession contracts related to big infrastructure projects.
Ker so vsi izdatki, povezani z naložbenim projektom, s stališča knjigovodstva v vsakem primeru vključeni v investicijsko blago, ta določba samo pojasnjuje, kar že velja.
Therefore they consider that this deviation from the generally applicable rules is not an exception but a different application of the rules to different situations that are not comparable.
Ker se je podjetje PCT zavezalo znatnim naložbam, ki naj bi vključevale ločene postopke in faze ter vrste izdatkov za blago in storitve, bi bilo obravnavano drugače za namene režima DDV s strani katerega koli podjetja, ki izvaja naložbe, da bi opravljalo gospodarsko dejavnost, če bi se vsak od teh stroškov obravnaval ločeno.
The Commission considers that this deviation constitutes a selective advantage, as it allows PCT the flexibility to get access to VAT credit refund independently of when it will put in use the investment good, i.e. for an indefinite period of time.
V podporo njihovi utemeljitvi se grški organi in podjetje PCT sklicujejo na sodno prakso v zadevi INZO [107], po kateri gospodarske dejavnosti v smislu direktive o DDV „… lahko vključujejo več zaporednih transakcij in pripravljalnih aktov …“ [108], ki omogočajo ustrezno vračilo DDV iz dobropisa med gradnjo.
In this way, even if it never put in use the investment good, its right to VAT credit refund would never be decided definitely and adjusted accordingly, which in practice means that if it didn't complete the project, it would not be obliged to return the VAT credit that it received during the whole construction period.
Poleg tega navajajo, da je bil iz istega razloga Zakon o javno-zasebnih partnerstvih leta 2011 spremenjen [109], tako da javno-zasebnim partnerstvom omogoča, da lahko vsako leto zahtevajo vračilo DDV iz dobropisa ob vložitvi zahtevka za letni obračun DDV, ne da bi jim bilo treba kreditni saldo prenesti v naslednje obračunsko obdobje.
The fact that public utility companies might benefit from the same advantage does not mean that this advantage is not selective.
Končno trdijo, da čeprav se ni štelo, da naložba spada na področje opredelitve „investicijskega blaga“, bi podjetje PCT lahko zahtevalo vračilo (i) letno, če bi lahko dokazalo, da svojega DDV iz dobropisa ne bi moglo poračunati z izstopnim DDV v obdobju treh let, in (ii) po treh letih.
Public utility companies constitute a category of companies which can benefit from the measure.
Komisija ugotavlja, da določba v preiskavi vključuje posebno opredelitev pojma „investicijskega blaga“, ki se za podjetje PCT razlaga širše kot za druga podjetja v enakem pravnem in dejanskem položaju.
Consequently, such a measure is selective.
V praksi se posledica te opredelitve izraža tako, da ima podjetje PCT pravico do vračila DDV iz dobropisa v zvezi z vsemi gradbenimi deli, storitvami in blagom, povezanimi s predmetom gradnje, čeprav naj bi ta možnost v skladu s splošno veljavnimi pravili obstajala samo za opredmetena osnovna sredstva in ne za storitve, gradbena dela ter stroške popravila in vzdrževanja.
Concerning the definition of investment good
Ker bi bilo podjetje PCT v skladu s splošno veljavnimi predpisi vsako leto upravičeno do vračila DDV iz dobropisa, če bi dokazalo, da svojega DDV iz dobropisa ni sposobno poračunati z izstopnim DDV v obdobju treh let in po njegovem zaključku, širša opredelitev posameznega investicijskega blaga za namene koncesijske pogodbe v praksi pomeni dodelitev dodatnih denarnih sredstev podjetju PCT vnaprej, in sicer iz naslova DDV iz dobropisa, ki bi se običajno vrnil pozneje [110].
Article 2, paragraph 3 of Law 3755/2009 foresees that for the purposes of the VAT code, the construction project of the concession agreement and any supply of goods, works, services and ancillary works related to the construction shall be considered as ‘single investment good’.
Podjetju PCT se na podlagi te določbe ne vrne samo davek za opredmetena osnovna sredstva, ampak tudi za stroške, povezane s storitvami, gradbenimi deli, popravilom in vzdrževanjem, medtem ko lahko druga podjetja za take izdatke poračunajo samo vstopni DDV z izstopnim DDV ali čakajo 3 leta na vračilo.
This provision states in essence that for the purposes of the concession agreement, the notion of ‘investment good’ foreseen in the VAT code shall include all activities related to the object of the concession agreement, i.e. not only the ‘tangible goods’ [106] constructed but also all provision of goods, works and services that are related or ancillary to the concession agreement object.
Zato je prednost podjetja PCT, ki izhaja iz te določbe, enaka obračunanim in še ne plačanim obrestim od DDV, ki se povrne za vse stroške, razen za tiste za opredmetena osnovna sredstva (povezana z investicijskim blagom), od takrat, ko bi bilo podjetje PCT upravičeno do takega vračila, tj. 3 leta pozneje, ali do takrat, ko bi bilo podjetje PCT svoj DDV iz dobropisa (v zvezi s temi stroški) sposobno poračunati z izstopnim DDV.
The Greek authorities and PCT argue that in light of Articles 34 and 33(4) of the VAT code relevant to the ‘investment good’, the provision under examination merely consists in a clarification of the generally applicable rules in order to avoid mistaken application of the VAT credit refund rules by the tax authorities in view of the particularities and the high amounts involved in big infrastructure projects.
Dejstvo, da bi davčni organi pravila o vračilu DDV iz dobropisa lahko uporabili različno, če te opredelitve ne bi bilo, kaže, da ta opredelitev pomeni selektivno prednost za podjetje PCT, ki ne velja za vsa podjetja.
According to them, in light of the specific characteristics of the concession agreement, the measure under examination has as a purpose to treat each element of the investment costs as a single business unit for the VAT purposes.
Poleg tega dejstvo, da je bil zakon o javno-zasebnih partnerstvih, ki se pretežno uporablja za infrastrukturne projekte, spremenjen tako, da vključuje pravico javno-zasebnih partnerstev, da zahtevajo vračilo DDV iz dobropisa in se izognejo njegovemu prenosu v naslednje leto, kaže tudi, da v skladu s splošno veljavnimi pravili vsak izdatek, povezan z infrastrukturnim projektom, ne bo obravnavan kot „posamezno investicijsko blago“ za namene uporabe pravil o vračilu DDV iz dobropisa.
As all expenditure related to the investment project is integrated in the investment good from an accounting point of view at any case, this provision only clarifies what is already applicable.
Pismo, ki ga je Ministrstvo za trgovsko mornarico poslalo Ministrstvu za gospodarske zadeve [111] ter v katerem je za podjetje PCT in takratnega uspešnega ponudnika solunskega pristanišča zahtevalo posebne ureditve glede vračila DDV iz dobropisa [112], kaže, da splošno veljavni pravili v zvezi z vračilom ne bi bili enaki.