natgillin/translations-raw huggingface dataset:
To fall within the scope of Article 107(1) TFEU, a state measure must ‘favour certain undertakings or the production of certain goods’ in comparison with others which, in the light of the objective pursued by that regime, are in a comparable legal and factual situation [72].
Opredeljuje meje za proučitev, ali imajo posamezna podjetja koristi od odstopanja od običajnih pravil, ki skupaj tvorijo zadevni referenčni sistem, in se zato obravnavajo ugodneje v primerjavi z drugimi podjetji, za katera veljajo splošna pravila sistema.
Hence, in principle, for fiscal measures, the Commission has to assess the material selectivity of the measure by means of a three-step analysis.
Pri določanju tega referenčnega davčnega okvira je treba njegov obseg določiti dosledno, da se prepreči, da bi se cilji, ki so del sistema, uporabili kot podlaga za njegovo opredelitev.
First it is necessary to identify the common or ‘normal’ regime under the tax system applicable (‘system of reference’).
Če bi se referenčni sistem določil z vidika cilja politike, ki ga država članica želi doseči v vsakem primeru in ki ni del logike davčnega sistema, bi bili v praksi vsi davčni ukrepi, ki so jih države članice sprejele, da bi spodbudile nekatere sektorje, dejavnosti ali vrsto podjetij, izvzeti iz področja uporabe člena 107(1) PDEU [76].
Secondly, it has to be assessed whether the measure constitutes a derogation from that system of reference insofar as it differentiates between economic operators, who in light of the objective intrinsic to the system, are in a comparable legal and factual situation [73].
Kot navajajo grški organi in podjetje PCT je v tem primeru cilj olajšanja podjetij, vpletenih v velike infrastrukturne projekte, z zagotavljanjem pravne varnosti in dodatnega denarnega toka med gradnjo cilj politike, ki ne spada v okvir davčne obravnave in se ne more uporabljati za namene analize selektivnosti.
If such derogation is established, i.e. if the measure in question is prima facie selective, in a third stage, it has to be examined whether the derogatory measure results from the nature or the general scheme of the tax system of which it forms part and could hence be justified.
Značilnosti velikih javnih infrastrukturnih projektov niso del davčnega sistema in ne morejo biti podlaga za določanje veljavnega referenčnega sistema.
In this context, according to the Court's case-law, the Member State has to show whether the differentiation derives directly from the basic or guiding principles of that system [74].
Kakor koli se dejstvo, da grška država sprejme poseben zakon vsakič, ko želi posameznemu podjetju omogočiti posebno davčno obravnavo, ne more šteti za splošni okvir, ki ga uprava uporabi brez lastne presoje.
The Greek authorities and PCT have provided extended argumentation in order to argue that for all the fiscal measures the correct system of reference is the general scheme applied for big public infrastructure projects in Greece with the objective of facilitating their access to finance in view of the high risks these projects entail, and that it follows from the Gibraltar judgement [75] that the introduction by a Member State of an exemption to generally applicable rules does not automatically give rise to selectivity and an advantage.
Ko je referenčni sistem določen, je treba pri analizi preveriti, ali zadevni ukrep razlikuje med podjetji, ki odstopajo od tega sistema.
The Commission will first analyse whether such argumentation can be accepted as regards all the elements of the selectivity analysis, i.e. system of reference, objective of the system, comparison of comparable legal and factual situation in light of this objective and justification on the basis of this objective.
Zato je treba ugotoviti, ali ukrep lahko daje prednost posameznim podjetjem ali proizvodnji posameznega blaga v primerjavi z drugimi podjetji, ki so v podobnem dejanskem in pravnem položaju, glede na cilj, ki je del referenčnega sistema.
Then it will proceed to the selectivity analysis of each measure separately.
Vendar se za ta namen ni mogoče opirati na zunanje cilje politike, da bi se analizirala različna obravnava podjetij, za katere velja nek davčni režim.
i.
Kar zadeva „vodoraven“ značaj obravnavane sheme, ki velja za vsa podjetja, ki izvajajo velike infrastrukturne projekte, po ustaljeni sodni praksi [77] dejstvo, da je zelo veliko podjetij, ki lahko zahtevajo upravičenost v okviru ukrepa ali ki so dejavna v različnih sektorjih, ne zadostuje, da bi se izpodbijalo selektivno naravo navedenega ukrepa in zato izključilo njegovo opredelitev kot državno pomoč [78].
Concerning the ‘system of reference’ and its objective
Zato dejstvo, da podjetja, ki izvajajo velike infrastrukturne projekte, lahko koristijo več davčnih oprostitev, ne zadostuje za izključitev selektivnega značaja zadevnih ukrepov.
The reference system constitutes the framework against which the selectivity of a measure is assessed.
Nasprotno, merila, ki tem podjetjem omogočajo take oprostitve, lahko imajo dejansko za posledico selektivnost [79].
It defines the boundaries for examining whether certain undertakings benefit from a derogation from the normal rules which together form that reference system and are therefore treated in an advantageous way compared to other undertakings subject to the general rules of the system.
Zato je treba primerljivi pravni in dejanski položaj podjetja PCT vsakokrat proučiti z vidika cilja ustreznega veljavnega davčnega sistema in ne na podlagi zunanjih ciljev politike.
When establishing this reference taxation framework, its scope has to be determined in a consistent manner in order to avoid that objectives that are extrinsic to the system are taken as a basis for its definition.
Upravičenost v skladu z logiko davčnega sistema
If the definition of the reference system was established in the light of the policy objective that Member States pursue in each case which is extrinsic to the logic of the taxation system, then all fiscal measures Member States put in place in order to promote certain sectors, activities or type of undertakings would in practice escape from the application of Article 107(1) TFEU [76].
Za ukrep, ki odstopa od referenčnega sistema, zaradi česar je na prvi pogled selektiven, se še vedno lahko izkaže, da ni selektiven, če je to utemeljeno na podlagi narave ali splošne sheme tega sistema.
In the present case, the objective of facilitating companies engaged in big infrastructure projects by providing legal certainty and additional cash flow during the phase of construction, invoked by the Greek authorities and PCT, is a policy objective which is external to tax considerations and cannot be used for the purposes of the selectivity analysis.
To je tako, kadar ukrep izhaja neposredno iz lastnih ali temeljnih vodilnih načel referenčnega sistema ali kadar je posledica mehanizmov, ki so del sistema in so potrebni za njegovo delovanje in učinkovitost [80].
The characteristics of big public infrastructure projects are extrinsic to the tax system and cannot serve as a basis to determine the applicable system of reference.
Nasprotno pa za ta namen ni mogoče upoštevati zunanjih ciljev politike, ki niso del sistema [81].
In any case, the fact that the Greek state adopts a specific law each time it wishes to allow a specific fiscal treatment to a specific company, cannot be considered as a general framework that the administration applies without discretion.
Zato se davčne oprostitve, ki so posledica cilja, ki ni cilj davčnega sistema, v katerega spadajo, ne morejo izogniti zahtevam iz člena 107(1) PDEU.
Once the reference system has been established, the next step of the analysis consists of examining whether a given measure differentiates between undertakings in derogation from that system.
V zvezi s tem je Sodišče določilo, da čeprav je cilj politike eden bistvenih ciljev Evropske unije, potreba po upoštevanju tega cilja ne upravičuje izključitve selektivnih ukrepov iz njihove opredelitve kot pomoč [82].
To do this, it is necessary to determine whether the measure is liable to favour certain undertakings or the production of certain goods as compared with other undertakings which are in a similar factual and legal situation, in light of the intrinsic objective of the system of reference.
Uspešna izvedba velikih infrastrukturnih projektov in pravna varnost pri njihovem izvajanju se ne moreta šteti za cilj, ki je del davčnega sistema.
However, for this purpose, external policy objectives cannot be relied upon to analyse the differentiated treatment of undertakings under a certain tax regime.
Poleg tega grški organi in podjetje PCT niso dokazali, kako je ta cilj združljiv z načelom enakosti in sorazmernosti splošnega davčnega sistema in zlasti njegovim ciljem povečanja prihodkov.
As regards the ‘horizontal’ character of the argued scheme that is applicable to all undertakings implementing big infrastructure projects, it is settled case-law [77] that the fact that the number of undertakings able to claim entitlement under a measure is very large, or that they belong to different sectors of activity, is not sufficient to call into question the selective nature of that measure and, therefore, to rule out its classification as State aid [78].
Slednjega je težko uskladiti z odobritvijo znižanja davka [83].
Therefore the fact that companies undertaking big infrastructure projects may benefit from several fiscal exemptions, is not sufficient to exclude the selective character of the measures in question.
Prav tako ni mogoče ključnih finančnih vprašanj podjetij, ki izvajajo velike infrastrukturne projekte, šteti za cilje, ki lahko upravičijo različno obravnavo teh posebnih podjetij in zlasti podjetja PCT.
On the contrary, the criteria according to which these companies get access to such exemptions may entail de facto selectivity [79].
Zato če davčni ukrepi, proučeni v nadaljevanju, pomenijo selektivne ukrepe, se ne morejo šteti za upravičene na podlagi cilja javne politike, ki so ga navedli grški organi in upravičenec.
Therefore PCT's comparable legal and factual situation has to be examined each time in the light of the objective of the relevant tax system applicable and not on the basis of external policy objectives.
Oprostitev davka od dohodkov, ki velja za obračunane in še ne plačane obresti do datuma začetka [84] obratovanja pomola III [85]
Justification by the logic of the tax system
Referenčni sistem
A measure which derogates from the reference system, which is thus prima facie selective, may still be found to be non-selective if it is justified by the nature or general scheme of that system.
V skladu z grškim sistemom obdavčitve dohodkov je načeloma ves dobiček delniških družb, družb z omejeno odgovornostjo in zasebnih kapitalskih družb, ustanovljenih v Grčiji, ki je ustvarjen v Grčiji in drugod, vključno z dobičkom v obliki obresti, obdavčen [86] po veljavni stopnji v zadevnem poslovnem letu, preostali znesek dobička po davku pa se lahko razdeli med delničarje, nakopiči v obliki rezerv ali vključi/pretvori v lastniški kapital prek dokapitalizacije.
This is the case where a measure derives directly from the intrinsic or basic guiding principles of the reference system or where it is the result of inherent mechanisms necessary for the functioning and effectiveness of the system [80].
Ko se znesek dobička po davku razdeli delničarjem ali vključi/pretvori v lastniški kapital, se v zadevnem poslovnem letu ponovno obdavči po veljavni stopnji [87].
On the contrary external policy objectives which are not inherent in the system cannot be relied upon for that purpose [81].
Iz tega sledi, da je referenčni sistem za obdavčitev obračunanih in še ne plačanih obresti do datuma začetka obratovanja pomola III grški sistem obdavčitve dohodkov pravnih oseb, zlasti obdavčitve dobička podjetij, vključno s tistim, ki izhaja iz obračunanih in še ne plačanih obresti.
Consequently tax exemptions which are the result of an objective that is unrelated to the tax system of which they form part cannot circumvent the requirements of Article 107(1) TFEU.
Odstopanje od referenčnega sistema
In that respect, the European Court has established that even if a policy objective constitutes one of the essential objectives of the European Union, the need to take that objective into account does not justify the exclusion of selective measures from classification as aid [82].
„Obračunane in še ne plačane obresti“ [88] so del obdavčljivega bruto dohodka podjetja PCT in so običajno predmet obdavčitve.
The successful implementation of the big infrastructure projects and the legal certainty for the implementation of these projects cannot be considered as an intrinsic objective of the tax system.
Vendar je podjetje PCT oproščeno davka od dohodkov, ki velja za obračunane in še ne plačane obresti do začetka obratovanja pomola III [89], kar pomeni obravnavo, ki odstopa od referenčnega sistema, pretežno od davka od dohodkov, ki velja za prihodke in ga ureja Grški zakon o davku od dohodkov (v nadaljnjem besedilu: GZDD).
Moreover, the Greek authorities and PCT have not proven how this objective is consistent with the principle of equality and proportionality of the general tax system, and in particular its revenue raising objective.
Lahko se šteje, da je podjetje PCT v primerljivem pravnem in dejanskem položaju kot vse delniške družbe, katerih dobiček je obdavčen v skladu s splošno veljavnim okvirom.
The latter objective is hard to reconcile with the granting of tax reductions [83].
Zato se lahko sklene, da je bila podjetju priznana selektivna prednost.
Nor can the key financial concerns of the companies implementing big infrastructure projects be considered as objectives that can justify a differentiated treatment for these specific companies and in particular for PCT.
Po mnenju grških organov in podjetja PCT člen 99 GZDD določa, da je dohodek, ki je oproščen obdavčitve, v času njegove razdelitve ali kapitalizacije predmet davka od dohodka pravnih oseb.
Therefore if the fiscal measures that will be examined below constitute selective measures, they cannot be considered as justified by the public policy objective put forward by the Greek authorities and the beneficiary.
Na tej podlagi trdijo, da zadevna določba omogoča odlog plačila davkov samo podjetju PCT v smislu, da bo slednje dolžno plačati davek od dohodkov pravnih oseb za ustvarjeni dobiček in odtegniti davek od dividend delničarjev, ko svoj dobiček kapitalizira ali razdeli.
Exemption from income tax imposed on interest accrued until the date of the commencement [84] of operation of Pier III [85]
Komisija ugotavlja, da tretja alinea člena 99(1)(a) GZDD navaja, da se za podjetja, ki so oproščena plačila davka od dohodkov pravnih oseb v skladu s posebno zakonodajo (v tem primeru z določbo v preiskavi), obdavči samo dobiček, ki se kapitalizira ali razdeli, potem ko se od njegove vrednosti odšteje ustrezen davek od dohodkov pravnih oseb.
System of reference
To pomeni, da po tej določbi podjetje PCT ni dolžno plačati davka od dohodkov za obračunane in še ne plačane obresti, dokler se zadevni dohodek ne kapitalizira ali najpozneje do začetka obratovanja pomola III.
Under the Greek income tax system, in principle all profits of SA, companies of limited responsibility and private capital companies established in Greece, that are generated in Greece and abroad, including those in the form of interest, are taxed [86] at the applicable rate in the financial year concerned and the remaining amount of profits after tax may be either distributed to shareholders, accumulated as reserves or incorporated/converted into equity capital through a capital increase.
Tako se odlog plačila davkov nanaša samo na dobiček, ki se lahko razdeli ali kapitalizira.
Once the amount of profits after tax is distributed to shareholders or incorporated/converted into equity capital, it is taxed again at the applicable rate in the financial year concerned [87].
V skladu s to določbo lahko podjetje PCT svoj dobiček, ki izhaja iz obračunanih in še ne plačanih obresti, uporablja do začetka obratovanja pomola III, da bi nakopičilo rezerve, ne da bi za to moralo plačati davek od prihodkov pravnih oseb.
Consequently, the system of reference for the taxation of interests accrued until the date of the commencement of operation of Pier III is the Greek corporate income tax system, in particular the taxation of companies on profits including those resulting from accrued interests.
Poleg tega, ker po mnenju grških organov grška zakonodaja ne določa, da je treba rezerve pretvoriti v osnovni kapital ali dobiček razdeliti, je podjetje PCT na podlagi te določbe v celoti oproščeno davka na dobiček, ki izhaja iz obračunanih in še ne plačanih obresti, ki so se nabrale v Grčiji ali v tujini [90].
Derogation from the system of reference
Odlog plačila davkov v vsakem primeru pomeni selektivno prednost v korist podjetja PCT.
The ‘accrued interests’ [88] constitute a part of PCT's gross taxable income and would normally be subject to taxation.
Grški organi in podjetje PCT navajajo, da mora podjetje PCT ohraniti znatne gotovinske pologe, da bi financiralo naložbe, ki se zahtevajo med gradnjo in v obdobju pred začetkom obratovanja pomola III, ter da je namen te oprostitve olajšati te naložbe v javno infrastrukturo.
However, PCT is exempted from income tax on accrued interest until the commencement of the operation of Pier III [89], a treatment that deviates from the system of reference, mainly the income tax on revenues under the Greek income tax code (‘GITC’).
V tem smislu menijo, da je podjetje PCT v pravnem in dejanskem primerljivem položaju kot vsa podjetja, ki izvajajo velike naložbe v javno infrastrukturo.
PCT may be considered as being in a comparable legal and factual situation with all S.A that are taxed on their profits under the generally applicable framework.
Vendar dejstvo, da je ukrep na voljo vsem podjetjem, ki izvajajo naložbe v javno infrastrukturo, ne pomeni, da ni selektiven.
Therefore it can be concluded that it has been granted a selective advantage.
Nasprotno velja, da samo nekatera kategorija podjetij, to so podjetja, ki vlagajo v javno infrastrukturo, lahko koristijo ukrep.
According to the Greek authorities and PCT, Article 99 of the GITC foresees that income exempt from taxation is subject to corporate income tax at the time of its distribution or capitalisation.
Druga podjetja, ki niso dejavna v tem sektorju, tega ukrepa ne morejo koristiti.
On this basis they argue that the provision at stake only allows a tax deferral to PCT, in the sense that once PCT will capitalise or distribute its profits, PCT will be liable to pay corporate income tax on its' profits as well as withholding tax on shareholders' dividends.
Poleg tega se na podlagi navedene analize [91] cilj politike, da se podjetjem olajša naložbe v velike infrastrukturne projekte med gradnjo, ne more šteti za cilj, ki je del fiskalnega režima, na podlagi katerega se lahko določi primerljiv pravni in dejanski položaj podjetij.
The Commission notes that Article 99(1)(a), third indent of the GITC states that for companies that are exempted from corporate income tax according to specific legislation (in this case the provision under examination), only the profits that are capitalised or distributed are taxed, after the corresponding corporate income tax is deducted from their value.
Grški organi in podjetje PCT navajajo, da oprostitev davka za obračunane in še ne plačane obresti temelji neposredno na splošni določbi GZDD [92], ki med nekaterimi vrstami dohodka, oproščenega davka, vključuje „dohodke, ki so oproščeni na podlagi pogodbe, ratificirane z zakonom“.
Therefore this means that through this provision, PCT is not liable to pay income tax from interest accrued until its related income is capitalised or distributed or at the latest until the commencement of operation of Pier III.
Trdijo, da določba v preiskavi ne uvaja posebne davčne oprostitve, ker grški zakonodajalec dosledno uporablja to splošno oprostitev, da bi uvedel davčne oprostitve, ki se uporabljajo posebej za vse velike javne infrastrukturne projekte, ki se izvajajo v Grčiji.
Thus the tax deferral only refers to the profits that may be distributed or capitalised.
Nasprotno, je del splošne sheme, ki temelji na splošnem davčnem sistemu, katerega cilj je olajšati in podpreti izvajanje velikih javnih infrastrukturnih ali naložbenih projektov.
Due to this provision, PCT may use its' profits that derive from interest accrued until the commencement of operation of Pier III, in order to accumulate reserves without having to pay corporate income tax in this respect.
Ta določba se je dosledno uporabljala za vse infrastrukturne projekte, da bi se zagotovilo, da nobeno podjetje, ki izvaja take projekte, ni izpostavljeno diskriminaciji ali „strukturni pomanjkljivosti“.
Moreover as according to the Greek authorities there is no obligation under the Greek legislation to convert reserves into share capitals or to distribute profits, PCT may due to this provision enjoy a full tax exemption of its profits deriving from accrued interests generated in Greece and abroad [90].
Iz sodne prakse sodišč EU izhaja, da obravnavanje gospodarskih subjektov na podlagi lastne presoje lahko pomeni, da splošni ukrep, ki se uporablja v posameznih primerih, prevzame značilnosti selektivnega ukrepa, predvsem kadar uporaba pravice do lastne presoje presega preprosto upravljanje prihodkov od davkov glede na objektivna merila [93].
In any event, a tax deferral constitutes a selective advantage to PCT.
Na podlagi te sodne prakse se lahko sklene, da domnevna „splošna“ določba zakonodajalcu omogoča, da popolnoma sam presodi, kateri dohodek bo oproščen obdavčitve, in sicer po tem, ko država zaključi pogajanja in sklene kakršno koli pogodbo s katerim koli davčnim zavezancem.
The Greek authorities and PCT indicate that PCT has to maintain significant cash deposits in order to finance the investments required during the construction phase and the period prior to the commencement of Pier III and that this exemption aims at facilitating these investments in public infrastructure.
Zato v praksi ta „splošna“ določba omogoča oprostitve, ki niso skladne z logiko splošnega davčnega sistema, ampak z logiko dajanja prednosti posebnemu podjetju, s katerim se je vsakokrat posebej mogoče pogajati in skleniti pogodbo.
In this sense they consider that PCT is in a legal and factual comparable situation to all companies undertaking big investments in public infrastructure.
Zato se domnevna „splošna“ določba GZDD ne more šteti za del logike sistema obdavčitve dohodkov.
However, the fact that the measure is available to all companies realising investments in public infrastructures does not mean that the measure is not selective.
Komisija v zvezi z upravičenostjo ukrepa, ki je del cilja javne politike, da se olajša javne infrastrukturne projekte, meni, da se te trditve morda ne bodo upoštevale pri ocenjevanju pojma pomoči.
On the contrary, it is established that only a certain category of companies, those investing in public infrastructures, can benefit from the measure.
Zato Komisija sklepa, da ukrep pomeni selektivno prednost v korist podjetja PCT, ki je enaka davku od dohodkov, ki bi ga podjetje PCT običajno moralo plačati za obračunane in še ne plačane obresti do začetka obratovanja pomola III.
Other companies which are not active in this sector of activity cannot benefit from the same measure.
Vračilo obračunanega DDV ne glede na stopnjo zaključenosti predmeta pogodbe – „posamezno investicijsko blago“ – vračilo DDV v 60 dneh od vložitve zahtevka; zamudne obresti [94]
Moreover, as already analysed above [91] the policy objective of facilitating companies engaged in big infrastructure projects during the phase of construction cannot be considered as an objective inherent to a fiscal regime on the basis of which the comparable legal and factual situation of companies can be determined.
V skladu z grškim sistemom DDV je davčni zavezanec upravičen do odbitka vstopnega DDV, ki je neposredno povezan z izvajanjem dejanj, ki so obdavčljiva [95] ali ki niso obdavčljiva, vendar dajejo pravico do odbitka.