natgillin/translations-raw huggingface dataset:
The performance data relevant to the operation of Pier II [49] already demonstrate the accomplishment of this objective.
Davčne določbe so bile v resnici nujne za zagotovitev dostopa koncesionarja do potrebnih sredstev iz zasebnega sektorja [54].
Moreover, the project aims at the Commission's objective of common interest in relation to EU transport policy, as this has been analysed in different EU regulations and communications.
Nepovratna gotovinska sredstva namesto teh ukrepov bi bila neprimerna in nepotrebna pobuda glede na težavnost vnaprejšnjega natančnega izračuna zahtev po financiranju, ki so posledica tega nedelovanja trga.
The acquisition of equipment and the construction of Pier III are considered as initial investment under the relevant EU regional aid rules concerning the application of Article 107(3)(a) TFEU.
Grški organi in podjetje PCT trdijo tudi, da imajo ukrepi jasen spodbujevalni učinek, saj so se veljavnost in izvajanje koncesijskega sporazuma ter vse gradnje, povezane z naložbo, začele po sprejetju teh davčnih določb.
They correspond to EUR […] [50] million and have created around 900 direct and indirect full-time jobs that will remain for the 35 year concession period.
Zaradi gospodarske krize in pomanjkanja finančnega kredita, ki sta prevladovala v Grčiji in svetu v letih 2008/2009, se je podjetje PCT spodbudilo k nadaljevanju izvajanja koncesije šele po sprejetju zakona.
Given the high investment amount, any possible aid amount would be well below the maximum aid ceiling of 30 % which was applicable for the region of Attiki up to end of 2010 or the maximum aid amounts approved by the Commission in decisions relevant to port infrastructure [51].
V nasprotnem primeru bi lahko opustilo koncesijo in pri tem izgubilo samo garantno pismo, ki ga je banka izdala v višini 5 milijonov EUR.
Thus the aid measures consist of the minimum necessary and appropriate measures for the support of such a big infrastructure project.
Spodbujevalni učinek je bil dokazan z dejstvom, da je podjetje PCT prevzelo tveganje celotnega financiranja projekta.
PCT's own contribution to the project is well within the thresholds set out in the regional aid rules.
Poleg tega grški organi in podjetje PCT trdijo, da ocene, ki so jih zagotovili [55], kažejo, da davčne določbe zagotavljajo znesek med […] milijonov EUR in […] milijonov EUR [56] za celotno koncesijsko obdobje, tj. od […] % do […] % celotnih stroškov naložbe, ki znaša […] milijonov EUR, kar je bistveno manj od zneskov pomoči, ki jih je Komisija odobrila v primerih, povezanih z naložbami v pristanišča.
Moreover any possible aid would be compatible with the common market on the basis of Article 107(3)(a) TFEU on the same grounds as the aid to PPA approved by the Commission in case C 21/09 [52].
Trdijo tudi, da predhodne količinske opredelitve posebnih ugodnosti niso bile nujne za odobritev teh zneskov ali za izvedbo naložbe.
In particular the aid can be considered necessary in light of the need for public funding for the development of port infrastructure during the financial crisis, in accordance with EU policy in this respect [53], as well as to ensure the clarity, flexibility and predictability of the applicable tax system to concessions as this one.
Po njihovem mnenju je ta predhodni pristop za namene ocenjevanja katere koli domnevne koristi iz člena 107 PDEU, ki naj bi izhajala iz davčnih določb, ustrezen v skladu z ustaljeno sodno prakso [57].
As regards the necessity of the aid measures, they argue that the fiscal provisions ensured compliance with the private sector project finance arrangements and avoidance of default of the company to pay its loans and potential liabilities.
Grški organi in podjetje PCT se sklicujejo tudi na nekatere sklepe Komisije [58], v katerih je Komisija odobrila nepriglašeno državno pomoč, tako da je v primerih, ko pomoč ni bila količinsko opredeljena na podlagi predhodne ocene in/ali je ni bilo mogoče količinsko opredeliti niti v času sprejetja končnega sklepa Komisije, določila spodbujevalni učinek ter potreben in sorazmeren značaj take pomoči.
Without these fiscal provisions, the project finance arrangements that PCT could have achieved would be materially more onerous, something that might have potentially jeopardised its bid or the implementation of the concession contract (market failure).
Zato izračun [59] finančne koristi ni bil nujen za določitev spodbujevalnega učinka in sorazmernosti.
In practice the fiscal provisions were necessary to ensure access of the concessionaire to the necessary funding from private sector funders [54].
Za zaključek so navedli, da noben ukrep v preiskavi ni bil izveden v praksi.
Finally a cash grant instead of these measures would have been inappropriate and unnecessary incentive given the difficulty in calculating in advance with accuracy the funding requirements arising from this market failure.
OCENA UKREPOV, KI IMAJO ZNAČAJ DRŽAVNE POMOČI
Moreover they argue that the measures have a clear incentive effect, as the commencement and implementation of the concession agreement and any investment works occurred after the adoption of these fiscal provisions.
Člen 107(1) PDEU opredeljuje državno pomoč kot vsako pomoč, ki jo dodeli država članica, ali kakršno koli vrsto pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, kolikor prizadene trgovino med državami članicami.
In light of the economic crisis and the lack of financial credit prevailing in Greece and worldwide in 2008/2009, PCT had an incentive to proceed with the implementation of the concession only after the adoption of the law.
Zato da se določi, ali zadevni ukrepi pomenijo državno pomoč v smislu člena 107(1) PDEU, morajo biti izpolnjeni vsi naslednji pogoji.
Otherwise it could have abandoned the concession at the cost of just losing its bank letter of guarantee of EUR 5 million.
Ukrep mora (a) biti dodeljen iz državnih sredstev, (b) zagotavljati gospodarsko prednost podjetju, (c) biti selektiven, (d) izkrivljati ali ogrožati konkurenco in vplivati na trgovino med državami članicami.
The incentive effect was also proven by the by the fact that PCT had undertaken the risk of the entire funding of the project.
Pojem podjetja
They argue further that the estimates they provided [55] show that the fiscal provisions provide an amount between EUR […] million and EUR […] million [56] for the whole concession period, i.e. […] % to […] % of the total investment costs of EUR […] million, much lower than the aid amounts approved by the Commission in cases relevant to investments for ports.
Na podlagi člena 107(1) PDEU se pravila o državni pomoči uporabljajo samo, kadar je prejemnik pomoči „podjetje“.
Moreover they argue that the ex ante quantifications of the specific advantages were not necessary for their approval or for the implementation of the investment.
V skladu z ustaljeno sodno prakso je podjetje pravna ali fizična oseba, ki opravlja gospodarsko dejavnost ne glede na njena pravni status in način financiranja [60].
According to them, this ex ante approach for the purposes of the assessment of Article 107 TFEU of any alleged benefit which might be said to arise from any of the fiscal provisions is appropriate in line with settled case-law [57].
Poleg tega je gospodarska dejavnost vsaka dejavnost, ki vključuje ponudbo blaga in/ali storitev na določenem trgu [61].
They also refer to certain Commission decisions [58] where the Commission approved non-notified State aid, by establishing the incentive effect and the necessary and proportionate character of such aid, in cases in which the aid had not been quantified upon an ex ante basis and/or could not be quantified even at the time of the adoption of the Commission's final decision.
Komisija je že menila, da se gradnja in upravljanje nekaterih vrst infrastrukture lahko štejeta za gospodarsko dejavnost [62].
Thus the calculation [59] of the financial benefit was not necessary for establishing incentive effect and proportionality.
Poleg tega v skladu z ustaljeno sodno prakso [63] zagotavljanje infrastrukturnih zmogljivosti tretjim osebam na podlagi plačila pomeni gospodarsko dejavnost.
Finally they have indicated that none of the measures under examination have been applied in practice.
Ker je podjetje PCT posodobilo obstoječi pomol II, zgradilo nov pomol III in zagotavlja celoten nabor pristaniških storitev, povezanih z upravljanjem kontejnerskega terminala, se v smislu pravil o državni pomoči lahko šteje za podjetje.
ASSESSMENT OF THE STATE AID CHARACTER OF THE MEASURES
Zato za podjetje PCT veljajo pravila o državni pomoči.
Article 107(1) TFEU defines State aid as any aid granted by a Member State or through state resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods in so far as it affects trade between Member States.
Državna sredstva
Therefore, in order to determine whether the measures at stake constitute State aid within the meaning of Article 107(1) TFEU, all the following conditions have to be met.
V skladu s členom 107(1) PDEU bi morala domnevni ukrep državne pomoči odobriti država članica ali pa bi se moral odobriti iz državnih sredstev.
Namely, the measure has to: (a) be granted through state resources, (b) confer an economic advantage to an undertaking; (c) be selective; (d) distort or threaten to distort competition and affect trade between Member States.
O ukrepu odloča država in ga je mogoče pripisati državi.
Notion of undertaking
S tem, ko se podjetju PCT omogoči posebna davčna obravnava, se grška država odreka državnim sredstvom, ki bi jih pridobila, če ne bi sprejela domnevnih ugodnih davčnih določb.
Based on Article 107(1) TFEU, State aid rules only apply where the recipient of an aid is an ‘undertaking’.
Zato zadevni ukrepi pomenijo izgubo državnih sredstev in se lahko štejejo za odobrene iz državnih sredstev.
According to settled case-law, an undertaking is an entity engaging in an economic activity regardless of its legal status and the way in which it is financed [60].
Obstoj selektivne prednosti
In addition, any activity consisting in offering goods and/or services in a given market is an economic activity [61].
Da se določi, ali državni ukrep pomeni državno pomoč, je treba v skladu s stalno sodno prakso ugotoviti, ali upravičeno podjetje pridobi gospodarsko prednost, ki je v običajnih tržnih pogojih ne bi pridobilo, tj. brez posredovanja države [64].
The Commission has already considered that the construction and operation of some types of infrastructure can be considered as an economic activity [62].
Pomemben je samo vpliv ukrepa na podjetje, ne pa vzrok ali cilj posredovanja države [65].
Moreover according to settled case-law [63], the provision of infrastructure facilities to third parties against remuneration constitutes an economic activity.
To se oceni tako, da se finančno stanje podjetja po ukrepu primerja z njegovim finančnim stanjem, če ukrep ne bi bil uveden.
As PCT has upgraded the existing Pier II, constructed the new Pier III and provides the whole range of port services related to the operation of the container terminal, it can be considered as an undertaking for the purposes of State aid rules.
Pojem pomoči ne zajema samo pozitivnih ugodnosti, ampak tudi različne ukrepe, s katerimi se zmanjšujejo stroški, ki običajno bremenijo podjetje, in ki imajo zato enako lastnost in učinek kot subvencije, čeprav v ožjem pomenu besede to niso [66].
Thus PCT is subject to State aid rules.
Glede davka je Sodišče pojasnilo, da ukrep, s katerim javni organi nekaterim podjetjem priznajo davčno oprostitev, ki upravičenca postavlja v ugodnejši položaj od položaja drugih davčnih zavezancev, pomeni državno pomoč v smislu člena 107(1) PDEU.
State resources
Prav tako se za državno pomoč lahko šteje ukrep, ki nekaterim podjetjem omogoča znižanje davka ali odlog plačila davka, ki ga je običajno treba plačati [67].
According to Article 107(1) TFEU, an alleged State aid measure should be granted by a Member State or through state resources.
Ukrepi v preiskavi vključujejo oprostitev ali odlog plačila običajnih davkov ali prispevkov, ki bi jih podjetje PCT moralo plačati, če zadevnih določb ne bi bilo ali v primeru drugačne obravnave, ki bi podjetju PCT v prvih letih gradnje zagotovila boljši denarni tok (glej opis običajnega sistema davkov ali referenčnih sistemov v nadaljevanju).
The measure is decided by the state and imputable to the state.
Tako je finančno stanje podjetja PCT s temi ukrepi boljše v primerjavi s stanjem brez njih.
By allowing PCT to enjoy a specific tax treatment, the Greek state foregoes state resources that it would have obtained if it had not enacted the alleged advantageous fiscal provisions.
Zato se s temi ukrepi podjetju PCT daje prednost.
Hence the measures at issue involve a loss of state resources and they can be considered as granted through state resources.
Obstoj prednosti se lahko izključi, kadar zadevno podjetje zagotavlja storitve splošnega gospodarskega interesa v skladu z merili, določenimi v sodni praksi Altmark [68], ali kadar je država posredovala v skladu z običajnimi tržnimi pogoji [69].
Existence of a selective advantage
Vendar ta dva scenarija ne veljata v sedanjem primeru.
According to constant case-law, in order to determine whether a state measure constitutes State aid, it is necessary to establish whether the recipient undertaking receives an economic advantage that it would not have obtained under normal market conditions, i.e. in the absence of state intervention [64].
Komisija v zvezi s „strukturno pomanjkljivostjo“, ki jo navajajo upravičenec in grški organi, ugotavlja najprej, da v skladu s sodno prakso Sodišča obstoj strukturne pomanjkljivosti ni pomemben pri izključitvi obstoja prednosti in posledično državne pomoči [70].
Only the effect of the measure on the undertaking is relevant, neither the cause nor the objective of the state intervention [65].
Poleg tega zadeva Combus v nobenem primeru ne velja za zadevo v preiskavi.
To assess this, the financial situation of the undertaking following the measure should be compared with the financial situation if the measure had not been introduced.
V navedeni zadevi je imelo podjetje Combus zares strukturno pomanjkljivost v primerjavi s svojimi konkurenti iz zasebnega sektorja in ukrep je v tej zadevi zares izključil obstoj prednosti.
The notion of aid encompasses not only positive benefits, but also measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which, without being subsidies in the strict meaning of the word, are similar in character and have the same effect [66].
To pa zato, ker je večina voznikov podjetja Combus imela status uradnika, kar je pomenilo višje stroške dela, kot če bi podjetje zaposlilo voznike po pogodbi, kot so storili vsi drugi izvajalci storitev avtobusnega prevoza.
With regard to tax, the Court of Justice has made clear that a measure by which the public authorities grant certain undertakings a tax exemption which places the recipient in a more favourable position than other taxpayers amounts to State aid within the meaning of Article 107(1) TFEU.
Vendar podjetje PCT nima strukturne pomanjkljivosti v primerjavi s svojimi konkurenti, ker dejstvo, da se je zavezalo vlaganju v velik javni infrastrukturni projekt, samo po sebi ne pomeni strukturne pomanjkljivosti, ampak odločitev zasebnega vlagatelja, ki jo je sprejelo njegovo nadrejeno podjetje Cosco v okviru svojega običajnega poslovanja.
Likewise, a measure allowing certain undertakings a tax reduction or to postpone a payment of tax normally due can amount to State aid [67].
Zato ugotovitve iz sodne prakse Combus v tem primeru ne veljajo.
The measures under examination consist in exemptions or postponements of payments of the normal taxes or charges PCT would have to pay in the absence of the relevant provisions or in differentiated treatment allowing PCT to ensure a better cash flow during the first years of the construction phase (see hereafter the description of normal system of taxes or systems of reference).
Zlasti kar zadeva ukrep glede oprostitve davkov, prispevkov in vseh pravic v korist države ali tretjih oseb v zvezi s pogodbami med upniki, zlasti njegovim nadrejenim podjetjem Cosco, iz posojilnih pogodb, v okviru katerih se prenesejo obveznosti in pravice, ki iz njih izhajajo [71], Komisija meni, da je ta določba enaka odobritvi zavarovalne pogodbe, ki jo država upnikom podjetja PCT odobri brezplačno.
Thus through these measures the financial situation of PCT is improved as compared to its situation without the measures.
Skratka, upniki podjetja PCT, in zlasti podjetje Cosco, so lahko oproščeni plačila vseh davkov, prispevkov in pravic v korist države ali tretjih oseb, ki jih bo grška država morda uvedla v prihodnje, ne da bi jim bilo pri tem treba plačati kakršnega koli nadomestila državi za tako oprostitev.
Therefore they confer an advantage to PCT.
Zato je podjetje Cosco zaradi tega ukrepa v ugodnejšem položaju kot upniki drugih vlagateljev, ker mu državi ni treba plačati premije za tako oprostitev.
The existence of an advantage can be ruled out in the case where the undertaking in question provides services of general economic interest in compliance with the criteria established in the Altmark case-law [68] or when the state's intervention has taken place in line with normal market conditions [69].
Glede na značaj tega ukrepa, katerega uporaba je predvidena v primeru, da država sprejme splošno veljavna pravila, ki nalagajo posredne davke za take transakcije, ta ukrep v bistvu predvideva oprostitev obdavčitve v korist upnikov podjetja PCT, zlasti podjetja Cosco, v primerjavi s podjetji v enakem pravnem ali dejanskem položaju kot drugi upniki podjetij, ki izvajajo naložbe.
However these two case scenarios are not applicable in the current case.
Če država sprejme splošno veljavna pravila, ki nalagajo posredne davke na prenos obveznosti iz posojilne pogodbe, ki ga opravijo podjetja, bodo morali upniki vseh drugih vlagateljev v primeru prenosa takih pravic, ki izhajajo iz posojilne pogodbe, te neposredne davke plačati.
Concerning the ‘structural disadvantage’ invoked by the beneficiary and the Greek authorities, the Commission first notes that in accordance with the Court's case-law, the existence of a structural disadvantage is not relevant for excluding the existence of an advantage and thus of State aid [70].
Nasprotno podjetju PCT za prenos kakršne koli pravice, ki izhaja iz kakršne koli posojilne pogodbe, na podlagi katere upniki, zlasti podjetje Cosco, financirajo naložbo, ne bo treba plačati takih davkov in državi ne bo treba plačati nadomestila za odobritev take oprostitve.
In addition, the Combus case is not applicable in any case in the case under examination.
Zato je zadevna ugodnost selektivna, ker zadeva samo upnike podjetja PCT, zlasti podjetja Cosco, ki prenašajo pravice in/ali obveznosti, ki izhajajo iz posojilnih pogodb, povezanih s financiranjem koncesijske pogodbe in podjetja PCT.
In that case, Combus had indeed a structural disadvantage as compared to its private sector competitors and the measure in that case indeed ruled out the existence of an advantage.
Da bi se državni ukrep uvrščal na področje uporabe člena 107(1) PDEU, mora dajati prednost „posameznim podjetjem ali proizvodnji posameznega blaga“ v primerjavi z drugimi, ki so z vidika cilja navedenega režima v primerljivem pravnem in dejanskem položaju [72].
This was due to the fact that most of Combus's drivers had the status of officials which meant higher personnel costs than if it had employed drivers on a contract basis, as all the other bus operators.
Zato mora Komisija za davčne ukrepe načeloma oceniti dejansko selektivnost ukrepa na podlagi analize, ki se izvede v treh korakih.
However, PCT does not have a structural disadvantage compared to its competitors, as the fact that it undertook to invest in a big public infrastructure project does not by itself constitute a structural disadvantage, but a private investor decision that was taken by its parent company Cosco within the context of its normal business activity.
Najprej je treba določiti skupni ali „običajni“ režim veljavnega davčnega sistema („referenčnega sistema“).
Thus the findings in the Combus case-law are not applicable in this case.
Nato je treba oceniti, ali ukrep pomeni odstopanje od navedenega referenčnega sistema, kadar različno obravnava gospodarske subjekte, ki so z vidika ciljev, ki so del sistema, v primerljivem dejanskem in pravnem položaju [73].
In particular as regards the measure relevant to the exemption from taxes, contributions and any rights in favour of the state or third parties on the contracts between the creditors, and in particular its mother company Cosco, of the loan agreements under which are transferred the obligations and rights resulting therefrom [71], the Commission considers that this provision is equivalent to the granting of an insurance contract that the state grants to PCT's creditors for free.
Če se ugotovi tako odstopanje, tj. če je zadevni ukrep na prvi pogled selektiven, se nazadnje prouči, ali je nesprejemljiv ukrep posledica narave ali splošne sheme davčnega sistema, katerega del je, in se zato lahko upraviči.
In essence, PCT's creditors, and in particular Cosco, may enjoy the immunity from the payment of any tax, contribution and any right in favour of the state or third parties that the Geek state may decide to impose in the future, without having to pay any compensation to the state for such immunity.
V tem smislu in v skladu s sodno prakso Sodišča mora država članica dokazati, da razlikovanje izhaja neposredno iz temeljnih ali vodilnih načel navedenega sistema [74].
Thus due to this measure Cosco is found in a more advantageous position than creditors of other investors, as it does not have to pay a premium to the state for such immunity.
Grški organi in podjetje PCT so zagotovili izčrpne utemeljitve v podporo trditvi, da je ustrezni referenčni sistem za vse davčne ukrepe splošna shema, ki se uporablja za velike javne infrastrukturne projekte v Grčiji s ciljem olajšati dostop do sredstev glede na visoko tveganje teh projektov, in da iz sodbe v zadevi Gibraltar [75] izhaja, da če država članica omogoči izvzetje od splošno veljavnih pravil, to ne pomeni selektivnosti ali prednosti po pravu samem.
Given the nature of this measure that is foreseen to apply in case the state adopts generally applicable rules imposing indirect taxes for this type of transactions, in essence it foresees tax immunity in favour of PCT's creditors, in particular Cosco, as compared to the companies in the same legal and factual situation as other creditors of companies conducting investments.
Komisija bo najprej analizirala, ali je taka utemeljitev sprejemljiva, kar zadeva vse elemente analize selektivnosti, tj. referenčnega sistema, cilja sistema, primerjave primerljivega pravnega in dejanskega položaja z vidika tega cilja in upravičenost na podlagi tega cilja.
In case the state adopts generally applicable rules imposing indirect taxes on the transfer of loan obligations conducted by companies, the creditors of all other investors will have to pay such indirect taxes in the case of transfer of such loan rights.
Nato bo analizirala selektivnost vsakega ukrepa posebej.
On the contrary in the case of PCT the transfer of any right deriving from any loan financing its investment between its creditors and in particular Cosco, will not be subject to any such tax, without the state being compensated for the grant of such immunity.
O „referenčnem sistemu“ in njegovem cilju
Thus the advantage in question is selective as it only concerns PCT's creditors, in particular Cosco, that transfer rights and/or obligations deriving from the loans relevant to the funding of the concession contract and PCT.
Referenčni sistem je okvir, ki se uporablja za oceno selektivnosti ukrepa.