natgillin/translations-raw huggingface dataset:
Thus it can be considered that investment in port facilities featured with elements of State aid can contribute to an objective of common interest.
Upravičenec trdi, da nedelovanje trga v tem primeru predstavlja potrebo, da se zagotovijo stabilnost, pravna varnost in prožnost glede davčnega okvira za izvajanje koncesijske pogodbe.
Necessity and incentive effect
V zvezi s tem Komisija ugotavlja, da se v skladu s svojo stalno prakso potreba po zagotovitvi stabilnosti, pravne varnosti in prožnosti ne more šteti za nedelovanje trga ali za veljavno podlago za združljivost ukrepov pomoči.
According to the Commission case practice in this field, the necessity of the aid is established if it can be proven that the amount of the inflow of net revenues generated by the investment project is not sufficient to remunerate the investment costs of the investor.
Poleg tega in najpomembneje pomanjkanje takega „okvira“ podjetja Cosco ni odvrnilo od prevzema naložbe v pristanišče Pirej.
In essence if these revenues are not sufficient the project would not have been undertaken by a private investor without public support and State aid would be considered necessary.
Zato Komisija meni, da cilj zagotoviti stabilnost, pravno varnost in prožnost ne more dokazati potrebe ali spodbujevalnega učinka ukrepov pomoči v preiskavi.
The Greek authorities and the beneficiary argue that the aid measures were necessary because without them the project finance arrangements that PCT would have achieved would have been much more onerous and might have potentially jeopardised the implementation of the project.
Glede na navedeno Komisija meni, da ukrepi pomoči, odobreni podjetju PCT, niso bili potrebni, ker se ni dokazalo, da bi podjetje Cosco opustilo izvedbo projekta, če ukrepov ne bi bilo.
The Commission has consistently considered that port infrastructure projects require considerable capital investments that can only be recovered in the very long term and their economic viability may not always be ensured without public support.
Zato ukrepi pomoči pomenijo pomoč za tekoče poslovanje, s čimer je bilo podjetje PCT razbremenjeno za stroške, ki bi jih običajno moralo kriti, in se ne morejo šteti za združljive.
However, in this case, PPA, the awarding authority that conducted the tender procedure for the selection of the concessionaire of the Port of Piraeus, had already estimated that the project's economic viability would be ensured, something that is proven by the fact that according to the tender documents the selected beneficiary was meant to undertake the whole investment on its own expenses.
Glede na ta zaključek Komisija meni, da nadaljnja proučitev drugih pogojev iz člena 107(3)(c) o sorazmernosti in izkrivljanju konkurence ni potrebna, da se določi, da so ukrepi pomoči nezdružljivi.
In addition, PCT undertook the extension of Pier II and the construction of Pier III, by assuming on its own all the investment costs that this project would entail.
VRAČILO POMOČI
When it submitted its bid that was accepted by PPA, it had estimated that its investment in the Port of Piraeus would be profitable for it without the need of any public support, as otherwise it would not have submitted the bid or it would have submitted it with a reservation as regards the profitability of the project in the absence of a specific fiscal treatment.
V skladu z ustaljeno sodno prakso se mora pomoč, za katero Komisija meni, da ni združljiva s skupnim trgom, vrniti, da se ponovno vzpostavijo predhodne razmere [192].
Moreover, the fact that Cosco aimed at turning the port of Piraeus into the first container terminal in the Mediterranean Sea demonstrates the potential of this port, as well as the profitability of the investment project that was never questioned [191].
Ker navedeni ukrepi pomenijo nezakonito in nezdružljivo državno pomoč, bi morala Komisija zahtevati vračilo nezakonito dodeljene pomoči, ki ni združljiva z notranjim trgom, razen če ima upravičenec zaupanje v pravo ali uveljavlja splošno načelo prava EU [193].
Therefore it cannot be considered that the measures under examination were necessary to ensure the economic viability of the investment project.
Količinska opredelitev
The fact that the China Development Bank waited for the adoption of the ratification law does not demonstrate the necessity of the aid measures.
Če grški organi niso zagotovili ustreznih informacij, ta sklep ne določa natančnega zneska pomoči, ki ga je podjetje PCT prejelo z vsakim posameznim ukrepom.
Given that the concession contract had to be ratified by law in line with the Greek legislative practice, any bank would have waited for the adoption of the ratification law, without this being specifically related to the grant of the measures under examination.
Vendar Komisija meni, da bi morala država članica upoštevati naslednjo metodo za določitev zneska nezdružljive državne pomoči, ki ga mora podjetje PCT vrniti:
Moreover the protection requested by the European Investment Bank against general or discriminatory change in law, does not prove either the necessity of the aid.
Oprostitev davka od dohodkov za obračunane in še ne plačane obresti do datuma začetka obratovanja pomola III:
PCT only started the construction works after the ratification of the concession contract by law.
Ta ukrep zajema pomoč podjetju 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 in do katerega je bilo oproščeno na podlagi člena 2(1) Zakona.
But this is also related to the fact that all public contracts of this nature have to be ratified by law.
Grški organi so navedli, da podjetje PCT v praksi ni koristilo te določbe, ker je v svoje obdavčljive dohodke vključilo znesek obračunanih in še ne plačanih obresti, ki izhajajo iz gotovinskih pologov (zato je ta dohodek predmet davka od dohodkov).
Any company in the position of PCT would have waited for the ratification of the contract in any case.
Zato bi morali zagotoviti dokaze o tem.
In addition, Cosco had committed to implement the project already at the time it submitted its bid and this took place before the adoption of the granting act, i.e. the ratification law.
Če bi podjetje PCT uporabilo to določbo, bi morali grški organi najprej zagotoviti naslednje datume:
Moreover, the beneficiary never invoked the existence of a funding gap that needed to be covered by the measures under examination.
datum začetka obratovanja pomola III.
The fact that PCT only quantified the amount of the aid after the opening of the formal investigation procedure by the Commission, i.e. almost 5 years after the signature of the concession contract, demonstrates that the amount of aid was not taken into consideration by PCT in its initial business plan, and in particular when Cosco decided to undertake the investment.
Grški organi bi morali kot podlago upoštevati ustrezne letne vloge podjetja PCT v grških bankah (po datumu oprostitve davka od dohodkov za obračunane in še ne plačane obresti) ter ustrezne obresti, ki so se nabrale vsako leto, in jih upoštevati pri stopnji davka od dohodkov, ki velja vsako leto.
As regards the Commission decisions invoked by the beneficiary, where the Commission approved non-notified aid in cases where the aid had not been quantified in advance, the Commission notes that the cases mentioned are not applicable in the current case, as they do not concern funding of port infrastructure, where a specific funding gap has to be determined even for an ex post analysis of compatibility.
Pravica do vračila DDV iz dobropisa ne glede na datum zaključka gradnje ali njenih delov
Consequently, this aid cannot be considered necessary for the implementation of the project, as PCT would in any case undertake it.
Ta ukrep vključuje pomoč podjetju PCT, ki je enaka celotnemu znesku vračila DDV, ki ga podjetje PCT lahko zadrži (v skladu s to določbo), če se projekt 5 let po nastalih povezanih izdatkih, ne začne.
In any case, as already explained above, the measures under examination consist in uncapped fiscal advantages that constitute operating aid which is normally prohibited.
Grški organi so navedli, da je podjetje PCT naložbeni projekt že dal v uporabo v 5 letih od njegovega začetka, zato se v 5-letnem obdobju oprostitve ni nabral poseben znesek, ki bi se moral vrniti.
Such aid can only be accepted in exceptional specifically determined conditions.
Vendar grški organi niso predložili nobenih dokazov o tem, da je gradnja projekta zaključena in da je naložba v uporabi.
In the context of the compatibility analysis of the funding of port infrastructure project on the basis of Article 107(3)(c), this type of aid cannot be considered as compatible.
Zato bi morali zagotoviti dokaze o zaključku gradnje projekta.
The beneficiary argues that the market failure in this case consists in the need to ensure stability, legal certainty and flexibility as regards the fiscal framework of the implementation of the concession contract.
Poleg tega bi morali zagotoviti tudi seznam računov, povezanih z njo, in datume, ko je podjetje PCT na podlagi teh računov prejelo vračilo DDV.
In this respect, the Commission notes that in accordance with its constant practice, the need to ensure stability, legal certainty and flexibility cannot be considered as a market failure, or as a valid basis of compatibility of aid measures.
Če gradnja projekta ni zaključena, se šteje, da je bila pomoč dodeljena pet let od datuma vračila DDV za vsak posamezen račun, povezan s to gradnjo.
Moreover and most importantly, the absence of such a ‘framework’ did not deter Cosco from undertaking to invest in the Port of Piraeus.
Pomoč bi bila v vsakem primeru enaka znesku vrnjenega DDV.
Thus the Commission considers that the objective to ensure stability, legal certainty and flexibility cannot prove the necessity or the incentive effect of the aid measures under examination.
Široka opredelitev investicijskega blaga => neposredna pravica do vračila 90 % DDV iz dobropisa brez revizije
In view of the above the Commission considers that the aid measures granted to PCT were not necessary, as it has not been proven that Cosco would have abandoned the implementation of the project in their absence.
Ta ukrep zajema pomoč podjetju PCT, ki je enaka obračunanim in še ne plačanim obrestim od vrnjenega DDV za vse stroške, ki se ne nanašajo na opredmetena osnovna sredstva (povezana z investicijskim blagom), od trenutka, ko je bilo vračilo podjetju PCT dano na voljo, do trenutka, ko bi bilo podjetje PCT do njega upravičeno, namreč 3 leta pozneje ali do takrat, ko bi lahko podjetje PCT svoj vstopni DDV (povezan s stroški) poračunalo z izstopnim DDV.
Thus the aid measures constitute operating aid, relieving PCT from costs that it would normally have to bear and cannot be declared compatible.
Grški organi bi morali razlikovati med DDV, ki se nanaša na opredmetena sredstva, ki spadajo med investicijsko blago, in vstopnim DDV, povezanim z drugimi gradnjami in storitvami.
In view of this conclusion, the Commission does not consider it necessary to examine further the other conditions of Article 107(3)(c), on proportionality and distortion of competition, in order to conclude that the aid measures are incompatible.
Nato se bo moral ta vstopni DDV izračunati.
RECOVERY OF THE AID
Grški organi bodo morali na podlagi zneska iz tega izračuna izračunati obresti, ki bi jih morala država zahtevati za vnaprejšnje gotovinsko plačilo pred obdobjem 3 let, do katerega bi bilo podjetje PCT v vsakem primeru upravičeno do vračila.
According to established case-law, aid regarded by the Commission as being incompatible with the common market has to be recovered in order to re-establish the previously existing situation [192].
Te obresti je treba izračunati za obdobje, ki se začne, ko je podjetju PCT vračilo dano na voljo, do takrat, ko bi bilo podjetje PCT upravičeno do takega vračila, tj. 3 leta pozneje.
As the measures above constitute unlawful and incompatible State aid, the Commission should order the recovery of unlawfully granted aid that is incompatible with the internal market, unless the beneficiary can have legitimate expectations or rely on a general principle of EU law [193].Quantification
Če se lahko dokaže, da se DDV lahko povrne pred zaključkom 3-letnega obdobja, se pri izračunu ustreznih obresti upošteva datum, do katerega bi lahko podjetje PCT svoj vstopni DDV (povezan s temi stroški) poračunalo z izstopnim DDV.
The quantification of the aid provided by the Greek authorities and the beneficiary was based on the hypothetical assumptions of PCT's business plan in 2009.
Pravica do zamudnih obresti brez časovnih ali postopkovnih zahtev, če država ne vrne DDV
Thus they cannot serve as a basis for the exact quantification of the aid amounts.
Ta ukrep vključuje pomoč podjetju PCT, ki je enaka obrestim, ki jih slednje lahko zahteva (v skladu s to določbo) od grške države 60 dni od datuma, ko je vložilo ustrezno napoved za odmero davka (na podlagi katere zahteva vračilo DDV), medtem ko druga podjetja v podobnem položaju ne bi bila upravičena do obresti.
In the absence of appropriate information on behalf of the Greek authorities, the present decision does not establish the exact amount of aid received by PCT for each one of the measures.
Podjetje PCT je navedlo, da te določbe ni uporabilo.
However, the Commission considers that the following methodology should be followed by the Member State in order to determine the amount of incompatible State aid to be recovered from PCT:
Vendar če jo je in je država zares plačala te obresti, bi morali grški organi navesti točen znesek obresti, ki je bil plačan, in datume njihovega plačila.
Exemption from income tax on interest accrued until the date of the commencement of operation of Pier III
Ti datumi bi bili datumi dodelitve pomoči, ustrezne obresti, ki so bile plačane, pa zneski pomoči, ki so bili na te datume dodeljeni.
This measure involves aid to PCT that 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 and from which PCT was exempted based on Article 2(1) of the Law.
Prenos izgube brez časovne omejitve
The Greek authorities indicated that PCT did not benefit from this provision in practice, as it included in its taxable income the amount of interest accrued on cash deposits (and thus this income was subject to income tax).
V tem primeru bi bila pomoč dodaten davek od dobička pravnih oseb, ki bi ga podjetje PCT moralo plačati, če pri prenosu svojih izgub v naslednja davčna obdobja ne bi preseglo 5-letne časovne omejitve.
They should therefore provide evidence that this is indeed the case.
Z drugimi besedami je pomoč enaka razliki med davkom od dohodkov, ki ga je podjetje PCT dejansko plačalo, in davkom od dohodkov, ki bi ga plačalo, če ne bi imelo možnosti svojih izgub prenašati v naslednja davčna obdobja več kot 5 let po njihovem nastanku.
In case PCT made use of this provision, the Greek authorities should first provide the following dates:
V tem primeru bi bil datum dodelitve pomoči datum, ko bi davek zapadel v plačilo.
the date since when PCT was exempted from income tax on interest accrued,
Grški organi bi morali predložiti podatke, ki dokazujejo davčne izgube podjetja PCT v posameznih letih in ali je te izgube prenašalo v naslednja davčna obdobja več kot 5 let.
the date when the operation of Pier III started.
Če je tako, bodo morali oceniti vpliv teh izgub na davčno osnovo podjetja PCT in posledično ustrezen davek od dohodkov, ki ga to podjetje zaradi prenosa ni plačalo.
The Greek authorities should take as basis the relevant deposits of PCT in the Greek banks each year (following the date of exemption from income tax on interest accrued), the relevant interests that derived each year and apply to them the income tax rate applicable each year.
Podjetje PCT je navedlo, da je uporabilo fiksno metodo enakomernega časovnega amortiziranja.
Right to VAT credit refund irrespective of the date of completion of the construction work or of its parts
Grški organi bi morali zagotoviti dokaze, da je bila uporabljena samo fiksna metoda enakomernega časovnega amortiziranja, ne pa zagotoviti možnosti spremembe amortizacijske metode.
This measure involves aid to PCT that is equal to the full amount of the VAT refund that PCT is allowed to keep (under this provision) if 5 years after the realisation of the related expenditure, the project did not start.
Če je bila uporabljena katera druga amortizacijska metoda, bi bila pomoč razlika med davkom od dohodkov pravnih oseb, ki bi ga podjetje PCT moralo plačati pri uporabi fiksne metode enakomernega časovnega amortiziranja, in davkom od dohodkov pravnih oseb pri uporabi drugih dveh metod.
The Greek authorities have indicated that PCT has already put in use the investment project within 5 years from the start of the project, so the 5 year exemption period did not result to a specific amount to be recovered.
Datum dodelitve pomoči bi bil datum, ko bi dodaten davek zapadel v plačilo.
However, the Greek authorities have not submitted any proof demonstrating that the construction of the project has been completed and that the investment was put in use.
Oprostitev kolkovin na posojilne pogodbe in kateri koli pomožni sporazum o financiranju gradnje
Therefore, the Greek authorities should provide proof demonstrating the project's completion of construction.
Grški organi bi morali navesti, ali je podjetje PCT sklenilo še katere druge posojilne pogodbe poleg navedenih, ki jih je sklenilo s podjetjem Cosco.
In addition, they should also provide the list of invoices related to this construction and the dates when PCT received VAT refunds for these invoices.
Kar zadeva te pogodbe, bi bila pomoč dodeljena podjetju PCT enaka ustreznim kolkovinam, ki veljajo zanje.
In case the construction of the project is not complete, the fifth anniversary from the date of refund of VAT for each invoice related to this construction would be the date of granting aid.
Datumi dodelitve pomoči bi bili datumi, ko te kolkovine zapadejo v plačilo.
The aid in each case would be the amount of VAT refunded.
Oprostitev upnikov podjetja PCT plačila davkov, kolkovin, prispevkov in katerih koli drugih pravic v korist države ali tretjih oseb, ki bi jih običajno morali plačati za pogodbe, na podlagi katerih se prenesejo obveznosti in pravice, ki izhajajo iz posojilnih pogodb podjetja PCT.
Broad definition of investment good => direct right to 90 % VAT credit refund without audit
Ta ukrep vključuje pomoč upnikom podjetja PCT, zlasti podjetja Cosco, ki je enaka znesku kolkovine, ki bi ga moralo slednje običajno plačati v skladu s splošno veljavnimi pravili, če bi posojilo, sklenjeno s podjetjem PCT, preneslo na tretjo osebo.
This measure involves aid to PCT that is equal to the interests accrued on VAT refunded for all expenses other than for tangible goods (relating to the investment good), from the moment the refund was put at the disposal of PCT up to the moment PCT would have been entitled to such refund, namely 3 years later or up to the moment where PCT would have been able to offset its VAT input (concerning these expenses) against output VAT.
Grški organi bi morali pojasniti, ali je bila ta določba uporabljena.
The Greek authorities should make a distinction between the VAT relevant to tangible assets that fall within the scope of the notion of investment good and the VAT input related to other works and services.
Če je bila, bodo morali določiti kolkovino, ki bi se morala plačati za take pravne akte.
This VAT input will have then to be calculated.
Oprostitev kolkovin za vsako nadomestilo, ki ga podjetje PPA izplača podjetju PCT na podlagi koncesijske pogodbe, ki ne spada na področje Zakona o DDV
On the basis of the amount deriving from this calculation the Greek authorities will have to calculate the interest that the State should ask for the advance cash payment before the period of 3 years, up to which PCT could in any case be refunded.
Ta ukrep podjetju PCT daje prednost, ki je enaka kolkovini, ki bi jo moralo plačati v takih okoliščinah in do plačila katere je oproščeno.
These interests must be calculated for the period from the moment the refund was put at the disposal of PCT up to the moment PCT would have been entitled to such refund, namely 3 years later.
Grški organi bi morali navesti, ali je bila ta določba uporabljena.
If it can be proven that it could be refunded before the 3-year period, the relevant interest will be calculated up to the moment where PCT would have been able to offset its VAT input (concerning these expenses) against output VAT.
Če je bila uporabljena, bodo morali določiti zneske pomoči, dodeljene podjetju PCT, in ustrezne datume dodelitve pomoči, tako kot je opisano zgoraj za ukrepe.
Right to arrear interests without temporal or procedural requirements in case the State does not refund VAT
Preferencialni režim za tuje naložbe na podlagi zahtevka podjetja PCT
This measure involves aid to PCT that is equal to the interests which PCT can request (under this provision) from the Greek state once 60 days have passed from the moment it filed the relevant fiscal declaration (to request the VAT refund), while other companies in a similar situation would not be entitled to interests.
Grški organi so navedli, da ta režim ni bil uporabljen.
However, if this is not the case and such interests have indeed been paid by the State, then the Greek authorities should indicate the exact interests paid together with the dates when these payments took place.
Rok Ukrep
These dates would be the granting dates and the corresponding interests paid would be the aid amounts granted on these dates.
Grčija mora v dveh mesecih po tem, ko je bila obveščena o tem sklepu, Komisijo obvestiti o načrtovanih ali sprejetih ukrepih:
Loss carry-forward without temporal limitation
navedba ukrepov, ki bi lahko spadali v okvir uredbe de minimis in predložitev ustrezne dokumentacije o tem;
The aid in this case would be the additional corporate tax that PCT would have to pay if no loss carry-forward had taken place beyond the temporal limitation of five years.
navedba ukrepov, ki so bili vrnjeni, ali sprejetega načrta vračila;
In other words, the aid is equal to the difference between the income tax that PCT actually paid and the income tax that it would have paid in the absence of the possibility to carry forward its losses more than 5 years after these losses occurred.
Grčija mora v štirih mesecih po tem, ko je bila obveščena o tem sklepu, Komisijo obvestiti, da je izvedla vračilo.
The granting date in this case would be the date when the tax would have been due.
V bistvu je to skrajni rok za vračilo.
The Greek authorities should submit data demonstrating the fiscal losses PCT had each year and whether they were carried forward for a period of more than 5 years.
V primerih, ko je podjetje PCT prejelo prednost, ki ni presegla pragov, določenih v Uredbi Komisije (EU) št. 1407/2013 [194], se taka prednost ne šteje za državno pomoč, če so izpolnjeni vsi pogoji, določeni v tej uredbi, in ni predmet vračila.
If this is the case, then they will have to calculate the impact of these losses on its taxable base and consequently the corresponding income tax that PCT did not pay due to this carry-forward.
Zneskom, ki bi jih bilo treba vrniti, se prištejejo obresti od datuma, ko so bili dani na voljo podjetju PCT, do datuma njihovega dejanskega vračila.
PCT indicated that it made use of the fixed straight line method.
Obresti bi se morale izračunati z obrestnoobrestnim računom v skladu s poglavjem V Uredbe Komisije (ES) št. 794/2004 [195] in Uredbo Komisije (ES) št. 271/2008 [196] o spremembi Uredbe (ES) št. 794/2004.
The Greek authorities should provide proof that only the fixed straight line method has been used and not provide any possibility to change to the other depreciation methods.
SKLEPNE UGOTOVITVE
If any other depreciation method has been used, the aid would be the difference between the corporate tax PCT would have to pay while using the fixed straight line depreciation method and the corporate tax while using any of the other two methods.
Komisija ugotavlja, da je Grčija nezakonito izvajala naslednje ukrepe pomoči in pri tem kršila člen 108(3) Pogodbe o delovanju Evropske unije: