natgillin/translations-raw huggingface dataset:
Legislative Decree 2687/1953 allows the Greek administration to grant a specific favourable regime to any company that imports foreign capital in order to make ‘productive investments’.
dovoljenje za vrnitev posojil ali osnovnega kapitala v domovino (do 10 % letno uvoženega kapitala); kumulativni izvoz dobička (do 12 % brez davka letno uvoženega in v domovino vrnjenega kapitala); izvoz obresti (do 10 % letno) [154].
In order for the company to benefit from this regime, it has to apply to the Ministry of National Economy.
V skladu z uredbo z zakonsko močjo so sredstva podjetij, ki se v okviru te uredbe ustvarijo ali znatno povečajo [155] s tujim kapitalom, izvzeta iz vsake prisilne razlastitve v korist države in vsake zahteve za njihov prevzem [156].
Following the company's application, a specific committee issues an opinion after assessing:
Končno obstaja posebna določba, ki ureja načelo, po katerem se davek za nazaj ne uvede za vsa podjetja, zajeta v uredbi z zakonsko močjo [157].
whether the investment is ‘productive’, i.e. if it aims at the development of the national production or if it contributes to the economic development of the country,
Ker se zaščita v okviru uredbe z zakonsko močjo št. 2687/1953 lahko spreminja glede na ukrepe, ki se določijo sproti za posamezno posebno podjetje, ki je v tako „zaščito“ zajeto, in ker so oprostitve, ki se podjetju PCT lahko odobrijo na podlagi te uredbe v njej določene okvirno, lahko splošni referenčni sistem vključuje različne davčne ukrepe, ki jih upravičenec lahko koristi, ko uprava sprejme poseben režim, ki ga zahteva podjetje PCT.
whether it concerns foreign capital, including any nature of capital, i.e. foreign currency, machinery and materials, inventions, technical methods, as well as trademarks,
Grški organi in podjetje PCT trdijo, da ker je bila ta uredba uvedena kot zakon z višjo stopnjo veljavnosti, ki ji jo podeljuje Ustava, se ne more šteti za „poseben“ ukrep, ki se lahko primerja s „splošnim“ zakonodajnim okvirom.
the ‘usefulness’ of the import of foreign capital; on this specific point the decree does not include any definition or criteria that have to be fulfilled, thus granting a discretion to the national administration.
Ko je bila ta uredba sprejeta in glede na njeno višjo stopnjo zakonske veljavnosti, večji del nacionalnega zakonskega okvira, ki ga Komisija uporablja kot „referenčni sistem“, sploh ni obstajal.
Following this opinion the responsible Minister, depending on the importance of the investment, proposes an irrevocable presidential decree or adopts a ministerial decision approving the import of foreign capital under specific conditions decided therein and granting an irrevocable favourable regime [151].
Zato je „referenčni sistem“, ki ga je treba v zvezi s tem upoštevati, grška ustava in Uredba z zakonsko močjo št. 2687/1953 kot splošni ukrep.
b.
Poleg tega je bila Komisija z njenim obstojem že seznanjena od grškega pristopa.
Privileges that may be granted
Grški organi in podjetje PCT trdijo tudi, da je poseben zaščitni režim za tuje naložbe splošni ukrep, ki velja za vse tuje naložbe, ki izpolnjujejo objektivna merila za njegovo izvajanje.
The presidential decree/ministerial decision that may be adopted for a specific company grants the following fiscal ‘facilities’ [152]:
Trdijo tudi, da uredba temelji na potrebi po (a) priznavanju, da so se tuje naložbe v okoliščinah, ki veljajo za Grčijo, srečevale s posebnimi tveganji in izzivi, zato so zahtevale posebno obravnavo, da bi se dosegel cilj privabljanja takih naložb in (b) zagotovitvi ustrezne obravnave v zvezi s tem.
a freeze on the tax rate applied on profits for a period not exceeding 10 years or application of a lower tax rate [153],
Poleg tega grški organi in podjetje PCT trdijo, da je komisar Tajani [158] v svojem odgovoru v zvezi s to uredbo izključil samo nove ukrepe o carinskih tarifah in ne ukrepov države pomoči.
reduction or exemption from custom duties or charges on imports of machinery etc., for a period not exceeding 10 years,
Po njihovem mnenju je jasno, da uporaba te uredbe doslej ni povzročila nove nezakonite državne pomoči, ker je veljala ob pristopu Grčije k EU ter se je uporabljala brez sprememb in tako, da Komisija ni dvomila o njeni zakonitosti po pravu EU.
lower tax rate or exemption from any tax imposed by local authorities or port authorities for a period not exceeding 10 years,
Komisija ugotavlja, da se zadevna uredba z zakonsko močjo ne more šteti za veljavni referenčni sistem.
reduction or exemption from any charges and royalties of any kind in connection with the registration of mortgages or the creation of a pledge as security for the imported capital or for the conclusion of any contract related thereto,
Čeprav je res, da je ta uredba obstajala še pred pristopom Grčije k EU, to ne pomeni, da ima večjo veljavnost kot Pogodba o delovanju Evropske unije in kot določbe iz te Pogodbe, povezane z državno pomočjo.
prohibition of export restrictions or taxes,
Ko je Grčija pristopila k EU, je morala sprejeti „pravni red Skupnosti“ in zlasti upoštevati pravila Pogodbe o državni pomoči.
prohibition of the retroactive imposition of tax,
Zato če Grčija uporablja to uredbo, tako da odobri posebne ugodnosti posebnim podjetjem, mora o tem najprej obvestiti Komisijo, da jih v skladu s pravili o državni pomoči oceni, in na podlagi pravil Pogodbe mogoče odobri [159].
exemption from forced expropriation in favour of the State of assets of the beneficiary company,
Poleg tega ima uprava na podlagi tega odloka pooblastila za odločanje po lastni presoji [160] glede določanja pogojev in prednosti, ki bodo priznane posebnim podjetjem, ki bodo to uredbo uporabljala.
prohibition of the requisition of assets of the undertakings under protection,
Posebna obravnava tujih naložb v Grčiji z namenom njihovega spodbujanja že sama po sebi zajema selektivne elemente.
recruitment of foreign nationals as technical and administrative personnel and permission for exporting the mount of their remuneration in foreign exchange,
Hkrati si prizadeva za dosego cilja javne politike in ne davčnega cilja.
permission for the repatriation of loans or share capital (up to 10 % of the annual imported capital); a cumulative export of profits (up to 12 % without tax, of the imported and repatriated annual capital); export of interests (up to 10 % annually) [154].
Za namene selektivne analize lahko veljaven referenčni sistem temelji samo na davčnih načelih.
According to the legislative decree, the assets of companies that are created or significantly increased [155] with foreign capital under this decree are exempted from any forced expropriation in favour of the state, as well as from any requisition of their assets [156].
Cilji javne politike niso del davčnega sistema, kot je navedeno v uvodnih izjavah 92–94 tega sklepa, zato se ne morejo šteti za cilje referenčnega sistema za namene ocene selektivnosti.
Finally, there is a specific provision establishing the principle of no retroactive imposition of tax for all companies covered by the legislative decree [157].
Člen 3 Zakona št. 3755/2009 podjetju PCT omogoča, da se prijavi za zaščitni režim, predviden v navedeni uredbi z zakonsko močjo.
As the protection provided under Legislative Decree 2687/1953 may vary depending on the measures that are decided each time in respect of each specific undertaking that falls within such ‘protection’, and the exemptions that can be granted to PCT due to this decree have been determined in this decree indicatively, the general system of reference may include the different tax measures from which the beneficiary will benefit once the administration will adopt the specific regime PCT will request.
Na podlagi te določbe lahko grška uprava podjetju PCT na njegovo zahtevo prizna več selektivnih prednosti.
The Greek authorities and PCT argue that as this decree has been set up as a law of superior validity attached to it by the Constitution, it cannot be considered as a ‘special’ measure which can be compared with the ‘general’ legislative framework.
Te vključujejo pretežno davke, ki bi jih podjetje PCT moralo plačati v skladu z običajnimi pravili in katerih bi lahko bilo na podlagi te določbe oproščeno.
When this decree was adopted and given its superior legislative validity, the majority of the national legislative framework which the Commission uses as the ‘system of reference’ did not even exist.
Poleg tega izvzetje iz drugih zakonskih omejitev (prisilna razlastitev, prevzem sredstev, dovoljenje za zaposlitev tujega osebja in izvoz njihovega plačila v tuji valuti, dovoljenje za vrnitev posojil ali osnovnega kapitala v domovino) lahko v prihodnje prav tako koristi podjetju PCT.
Thus the ‘system of reference’ which needs to be taken into account in this respect is the Greek Constitution and Legislative Decree 2687/1953 itself as a general measure.
Dejstvo, da te prednosti po navedbah grških organov podjetju PCT še niso bile dejansko priznane, ne izključuje dejstva, da določba v preiskavi daje podjetju PCT pravico, da zahteva in pridobi prednosti, določene v uredbi.
Moreover the Commission was already aware of its existence since Greece's accession.
Kar zadeva ukrep v korist podjetja PCT, grški organi ne zagotavljajo dodatnih utemeljitev poleg tistih, ki so jih zagotovili uvodoma.
The Greek authorities and PCT also argue that the special protective regime for foreign investments is a general measure that applies to all foreign investments that satisfy objective criteria for its application.
Zato ostaja sklep Komisije v zvezi s selektivnim značajem tega ukrepa enak [161].
They also argue that rationale for the decree was the need to: (a) recognise that foreign investments in the circumstances applying to Greece faced particular risks and challenges and thus required particular treatment, in order to achieve the objective of attracting such investments; and (b) provide appropriate treatment in this regard.
Kot že navedeno [162], dejstvo, da ima ukrep lahko cilj gospodarske politike, ne pomeni, da ni selektiven, ampak da se lahko šteje za združljivega z notranjim trgom, če so izpolnjeni nekateri pogoji [163].
Moreover the Greek authorities and PCT argue that the reply of Commissioner Tajani [158] as regards this decree only excluded the new measures in the area of customs tariffs and not State aid measures.
Poleg tega se lahko ne glede na naravo režima iz uredbe z zakonsko močjo [164] z njegovo uporabo v posameznih primerih prizna selektivna prednost [165], glede na to, da lahko vsaka odločitev grške uprave izhaja iz splošnih davčnih pravil in je v korist podjetja PCT.
According to them, it is clear that the application of this decree to date has not given rise to new unlawful State aid, since it was in force when Greece entered the EU and continued applying it without amendment and so far as the Commission has not taken any step to put into question the lawfulness of this decree under EU law.
V skladu z Davčnim obvestilom [166] taka ugotovitev vodi v domnevo o obstoju državne pomoči in jo je treba podrobno analizirati.
The Commission notes that the legislative decree in question cannot be considered as a valid system of reference.
Na tej podlagi Komisija meni, da zadevna določba zajema selektivno prednost v korist podjetja PCT, ki se bo priznala, če se podjetje PCT odloči, da jo bo uporabilo.
Although it is true that this decree existed before the accession of Greece in the EU, this does not mean that this decree is of a superior validity than the Treaty of the Functioning of the European Union and thus the provisions of this Treaty relevant to State aid.
Grški organi trdijo, da je bil cilj posebnega režima iz te uredbe pritegniti tuj kapital in olajšati prenovo države po drugi svetovni vojni in državljanski vojni v štiridesetih letih prejšnjega stoletja.
When Greece joined the EU it had to adhere to the acquis communautaire and in particular it should respect the rules of the Treaty on State aid.
Glede na pomen tega režima za gospodarski razvoj Grčije člen 107 grške ustave izrecno priznava, da ta uredba prevladuje nad splošnim pravom.
Thus in case Greece makes use of this decree by granting specific advantages to specific companies, it should first notify them to the Commission for assessment under State aid rules and possible approval under the rules of the Treaty [159].
To je bilo narejeno, da se vlagatelji tujega kapitala zaščitijo pred nenehnimi spremembami grškega davčnega zakona, ki niso ugodne za tuje naložbe.
Moreover, this decree allows a wide margin of discretion [160] to the administration to establish the conditions, as well as the advantages that will be granted to the specific undertakings that will make use of it.
Vendar enak namen tega zaščitnega režima, ki je razvoj grškega gospodarstva, ne more upravičiti selektivnega značaja ukrepa, ampak se lahko samo upošteva v oceni združljivosti.
The specific treatment of foreign investments in Greece with the purpose of promoting them entails already selective elements.
Komisija ugotavlja tudi, da se ta zaščitni režim, ki bi se lahko odobril podjetju PCT na njegovo zahtevo, ne more upravičiti na podlagi narave ali splošne sheme davčnega sistema [167], ker bi se odobril na podlagi proste presoje.
At the same time it aims at a public policy objective and not a taxation objective.
Zato zadevna določba vključuje selektivno prednost v korist podjetja PCT, ki se ne more upravičiti na podlagi narave ali splošne sheme tega sistema.
A valid system of reference for the purposes of the selectivity analysis can only be based on taxation principles.
Obstoječa pomoč
Public policy objectives are extrinsic objectives to a tax system as already indicated in recitals 92 to 94 of this Decision and thus they cannot be considered as the purposes of a system of reference for the purposes of the selectivity assessment.
Grški organi in podjetje PCT trdijo, da če Komisija meni, da uporaba te uredbe pomeni pomoč, potem gre za obstoječo pomoč.
Article 3 of Law 3755/2009 allows PCT to apply for the protective regime foreseen under the described legislative decree.
Komisija ugotavlja, da je bila določba v korist podjetja PCT sprejeta leta 2009 in ne pred pristopom Grčije k EU.
This provision has as a consequence that several selective advantages may be granted to PCT upon its request by the Greek administration.
Ta določba daje podjetju PCT pravico, da zaprosi in pridobi ta poseben režim.
These advantages mainly consist in taxes that PCT would have to pay under normal rules and from which it could be exempted thanks to this provision.
Ko podjetje PCT zaprosi zanj, se sprejme predsedniški odlok ali ministrska odločba, s katero se določijo posebne prednosti v njegovo korist.
In addition, the exemption from other legal constraints (forced expropriation, requisition of assets, permission to recruit foreign staff and exporting their remuneration in foreign exchange, permission to repatriate loans or share capital) could in the future also favour PCT.
Zato se bodo s posebno uporabo tega odloka na zahtevo podjetja PCT ukrepi dejansko izvedli takrat, ko bo sprejet akt o odobritvi.
The fact that these advantages have, according to the Greek authorities, not actually been granted to PCT yet, does not take away the fact that the provision under examination gives the right to PCT to request and obtain the privileged framework set out in the decree.
To pomeni, da ukrep v korist podjetja PCT predstavlja novo pomoč.
As regards the measure in favour of PCT the Greek authorities do not provide additional argumentation than the one initially provided.
Izvzetje od splošnih pravil o prisilni razlastitvi
Thus the Commission's conclusion as regards the selective character of this measure remains the same [161].
Prejete pritožbe so se v tem primeru nanašale na izvzetje, ki se je odobrilo podjetju PCT v zvezi s pravili prisilne razlastitve.
As already indicated above [162] the fact that a measure may have an economic policy objective does not mean that it is not selective, but that it may be considered compatible with the internal market, if certain conditions are complied with [163].
Zakon, s katerim je bila ratificirana koncesijska pogodba, se ni nanašal na nobeno tako izvzetje.
Moreover, independently of the nature of the regime provided under the legislative decree [164], its individual application may take the feature of a selective advantage [165], given that every decision of the Greek administration may depart from the general tax rules to the benefit of PCT.
Grški organi in podjetje PCT navajajo, da se tako izvzetje ni odobrilo in da Komisija nima razloga, da bi menila nasprotno.
According to the Fiscal Notice [166], such finding leads to a presumption of State aid and must be analysed in detail.
Zato Komisija meni, da podjetju PCT ni bila priznana taka oblika prednosti.
On this basis the Commission considers that the provision in question entails a selective advantage in favour of PCT that will be implemented in case PCT decides to make use of it.
Primerjava navedenih ukrepov državne pomoči s podobnimi določbami iz drugih pogodb o velikih infrastrukturnih projektih
The Greek authorities argue that the specific regime under this decree aimed at attracting foreign capital and facilitating the reconstruction of the country following the Second World War and the civil war in the 1940s.
Glavna utemeljitev glede upravičenosti navedenih davčnih ukrepov se nanaša na potrebo po podpori velikih infrastrukturnih projektov, tako da se podjetjem, ki te projekte izvajajo v Grčiji, zagotovi jasen, prožen in stabilen fiskalni režim.
Given its importance for Greece's economic development, Article 107 of the Greek Constitution expressly recognises that it prevails over ordinary laws.
V podporo tej utemeljitvi se grški organi in podjetje PCT sklicujejo na več sklepov Komisije, v katerih je menila, da pri financiranju velikih infrastrukturnih koncesijskih pogodb, ki vsebujejo podobne davčne oprostitve, ni bilo državne pomoči.
Indeed this was done in order to ensure that investors of foreign capital are protected against the constant modifications of Greek tax law that are not favourable for foreign investments.
Komisija je proučila zagotovljeno utemeljitev in sklenila naslednje.
However the same purpose of this protective regime which is the development of the Greek economy cannot justify the selective character of the measure, but can only be taken into account within the compatibility assessment.
Prvič, v skladu z ustaljeno sodno prakso [168] taka trditev ni pomembna pri oceni zakonitosti sklepa Komisije.
The Commission also notes that since this protective regime that could be granted to PCT upon its request, would be granted on a discretionary basis, it cannot be justified by the nature or general scheme of the tax system [167].
Vsak posamezen primer bi se moral oceniti na podlagi člena 107(1) PDEU, tako da se upošteva njegova vsebina.
Therefore the provision at stake entails a selective advantage in favour of PCT that cannot be justified by the nature or the general scheme of the system.
V vsakem primeru, kot je navedeno v točki 107 tega sklepa, obstoj podobnih ukrepov v drugih pogodbah o velikih infrastrukturnih projektih pomeni samo, da se ti ukrepi uporabljajo za eno samo kategorijo podjetij, zato so selektivni.
Existing aid
V vsakem primeru sklepi, na katere se grški organi in podjetje PCT sklicujejo, obravnavajo različne razmere.
The Greek authorities and PCT argue that in case the Commission considers that the application of this decree constitutes aid, it would be existing aid.
Komisija meni tudi, da sklep v zvezi z zadevo o mednarodnem letališču v Atenah [169] v tem primeru ne velja.
The Commission notes that the provision in favour of PCT was adopted in 2009 and not before the accession of Greece to the EU.
Dejavnosti v navedeni zadevi, ki jim je bila dodeljena pomoč, takrat niso bile gospodarske ali pa niso bile liberalizirane, zato ni bilo državne pomoči.
This provision gives the right to PCT to apply and obtain this specific regime.
Nasprotno pa je v tem primeru grška država sama določbo o storitvah pristaniške infrastrukture odprla konkurenci, tako da je za del pristanišča, ki je predmet koncesijske pogodbe, objavila javni razpis.
Once PCT applies, a presidential decree or a ministerial decision has to be adopted that will determine the specific advantages that PCT will enjoy.
Zato argumenti o „neliberalizaciji“ iz tega starega sklepa v tem primeru ne veljajo.
Thus a specific application of the decree upon PCT's request will have as a consequence that the concrete implementation of the measures will take effect at the moment the granting act will be adopted.
Glede zadeve v zvezi z obvoznico v Atenah in avtocestnim mostom Rio Antirrio Komisija ugotavlja, da čeprav je bil povzetek davčnih določb, ki veljajo v primeru navedenih koncesij, vključen v opis državnih ukrepov, povezanih z navedenimi projekti, se Komisija ni izrecno opredelila o teh posebnih določbah, ampak je samo ocenila, ali je bila državna pomoč projektu omejena na najnižji znesek in ali je postopek oddaje javnega naročila privedel do tržne cene.
In conclusion the measure in favour of PCT constitutes new aid.
Večina drugih sklepov [170] se sploh ne nanaša na davčne oprostitve v korist koncesionarjev (da ne omenjamo dejstva, da so upravičeni v skladu z logiko davčnega sistema) in vključujejo samo oceno o tem, ali je bil postopek oddaje javnega naročila dovolj odprt, nediskriminacijski in ali je temeljil na najnižji ceni.
Exemption from the general rules of forced expropriation
Dejstvo, da je Komisija ustrezne koncesijske pogodbe, ki so se nanašale na več davčnih oprostitev, prejela v času priglasitve, ne pomeni, da jih je proučila z vidika državne pomoči ali se opredelila o teh posebnih ukrepih.
The complaints received in this case referred to an exemption provided to PCT as regards the rules of forced expropriation.
V skladu s sodno prakso Sodišča bi se morala Komisija jasno in izrecno opredeliti o ukrepih, da bi bili upravičenci seznanjeni, da ti ukrepi ne pomenijo državne pomoči.
The law having ratified the concession contract did not refer to any such exemption.
Dejstvo, da se Komisija ni opredelila, ne pomeni, da so bili ti ukrepi odobreni [171].
The Greek authorities and PCT indicate that no such exemption was granted and the Commission has no reason to believe that this is not the case.
Iz istega razloga dejstvo, da je Komisija v sklepu o razvoju širokopasovnega omrežja [172] kot pravno podlago navedla Zakon o javno-zasebnih partnerstvih, ki vsebuje podobne določbe, ne pomeni, da je Komisija implicitno ocenila te določbe.
Therefore the Commission considers that this type of advantage was not granted to PCT.
Končno se zadeva v zvezi z potopljenim predorom v Solunu [173] ne zdi pomembna, ker davčni ukrepi niso bili vključeni v oceno in v vsakem primeru uspešni ponudnik ni izkoristil možnosti iz razpisne dokumentacije, da bi koristil subvencije za izvajanje.
Comparison of the abovementioned State aid measures with similar provisions in other contracts of big infrastructure projects
Poleg tega grški organi in podjetje PCT trdijo, da je Komisija vztrajala pri svojem stališču glede svoje ustrezne ocene v teh primerih po objavi svojih sklepov o državni pomoči decembra 2013 v zvezi s spremembami štirih od teh projektov [174].
The main argumentation submitted in respect of the justification of the above fiscal measures refers to the necessity to support big public infrastructure projects by ensuring a clear, flexible and stable fiscal regime to companies that implement them in Greece.
Komisija v zvezi s tem ugotavlja, da se ti sklepi sploh ne nanašajo na nobeno davčno določbo, ker sta tako njihov predmet kot ocena Komisije drugačna.
To support their argumentation, the Greek authorities and PCT refer to a number of Commission decisions that considered that no State aid was involved in the financing of big infrastructure concession contracts that include similar fiscal exemptions.
Glede na navedeno se ne more šteti, da je Komisija v preteklosti „odobrila“ podobne določbe in da bi tako „odobritev“ upravičenec navedel, da bi izključil obstoj državne pomoči [175].