natgillin/translations-raw huggingface dataset:
The Commission has examined the argumentation provided and has come to the following conclusions.
Zato Komisija sklepa, da proučeni ukrepi (razen ukrepa iz 5.3.9) pomenijo selektivno prednost, ki se ne more upravičiti na podlagi narave in splošne sheme davčnega sistema.
First of all, according to a well-established case-law [168], this type of argument is irrelevant for the assessment of the legality of a Commission Decision.
Izkrivljanje konkurence in vpliv na trgovino
Every case should be assessed on the basis of Article 107(1) FTEU, taking into account its own merits.
Navedeni ukrepi, ki pomenijo selektivno prednost, lahko predstavljajo državno pomoč, če izkrivljajo ali bi lahko izkrivljali konkurenco in če vplivajo na trgovino med državami članicami.
In any event as mentioned in point 107 of the present Decision, the existence of similar measures in other contracts of big infrastructure projects only means that these measures are applicable to a category of companies and consequently are selective.
V skladu z ustaljeno sodno prakso se šteje, da selektivna prednost, ki jo odobri država, izkrivlja ali bi lahko izkrivljala konkurenco, če bi lahko izboljšala konkurenčni položaj prejemnika pomoči v primerjavi z drugimi podjetji, s katerimi konkurira [176].
In any event, all the decisions, to which the Greek authorities and PCT refer, dealt with different situations.
Zato se v smislu člena 107 PDEU za izkrivljanje konkurence šteje, če država odobri finančno ugodnost podjetju v liberaliziranem sektorju, kjer je ali bi lahko bila konkurenca [177].
The Commission considers further that the Athens International airport case [169] conclusion is not applicable in the current case.
Ker je grška država koncesijo, h kateri se je zavezalo podjetje Cosco, objavila razpis za zbiranje ponudb na mednarodni ravni, je trg pristaniških storitev odprla konkurenci.
In that case, the activities benefiting from aid either were not economic or were not liberalised at the time, and therefore no State aid was involved.
Ker za pridobitev koncesije za pristanišče lahko konkurira več podjetij iz različnih držav članic, se odobritev posebnih davčnih ugodnosti podjetju PCT, ki med javnim razpisom niso bile na voljo vsem možnim kandidatom, lahko šteje vsaj za možno izkrivljanje konkurence.
On the contrary in the current case, the Greek state has itself opened the provision of port infrastructure services to competition by tendering out the part of the port that is the object of the concession contract.
Že ko je podjetje PCT prevzelo koncesijski sporazum, je pristanišče Pirej imelo znatne zmogljivosti (1,6 mio.
Thus the ‘non liberalisation’ reasoning of this old decision is not applicable in this case.
TEU) in se je štelo za potencialnega konkurenta drugih pristanišč EU [178].
Concerning the Athens Ring Road and Rio Antirrio Motorway Bridge cases, the Commission notes that even if a summary of the fiscal provisions applicable in those concessions was included in the description of the State measures in respect of those projects, the Commission did not expressly pronounce itself on these specific provisions, but only assessed whether the state's support for the project was the minimum necessary, as well as whether the tender procedure that took place had as a result the market price.
Na primer solunsko pristanišče, pristanišče Konstanca v Romuniji, koprsko pristanišče v Sloveniji in številna pristanišča v Italiji se lahko štejejo za neposredne ali vsaj potencialne konkurente podjetja PCT.
Most of the other decisions [170] do not even refer to the tax exemptions in favour of the concessioners (let alone the fact that they are justified by the logic of the fiscal system) and merely assess whether or not the tender procedure was sufficiently open, non-discriminatory and based on the lowest price.
Poleg tega Komisija ugotavlja, da so kontejnerski terminali za pretovarjanje, kot je terminal upravičenca, bistveno bolj izpostavljeni konkurenci, vključno tretjih držav (v Sredozemskem morju).
The fact that the Commission received the relevant concession contracts that referred to several tax exemptions during the notification does not mean that the Commission examined them from the State aid viewpoint or has pronounced itself on those specific measures.
Zaradi te naložbe je na primer podjetje Cosco svojo dejavnost pomorskega prevoza v Sredozemlju osredotočilo v Pireju namesto v italijanskih ali španskih pretovornih pristaniščih, ki jih je uporabljalo pred tem.
According to the Court's case-law, the Commission should clearly and expressly take a position on measures in order for the beneficiaries to consider that these measures do not entail State aid.
Podjetje PCT konkurira drugim pristaniščem EU in bo v prihodnjih letih okrepilo svoj položaj na trgu.
The silence of the Commission does not mean that these measures were approved [171].
Ker so zadevni davčni ukrepi podjetju PCT zagotovili dodaten denarni tok, zlasti v prvih fazah gradbenega projekta, so podjetju Cosco pomagali razširiti svoje dejavnosti na trg EU pristaniških storitev in morebiti okrepiti svoj konkurenčni položaj na tem trgu.
Finally the Thessaloniki Submerged Tunnel case [173] does not seem relevant as the tax measures were not included in the assessment either and at any case the successful bidder refrained from taking advantage of the option, included in the tender documents, to benefit from operational subsidies.
V skladu z ustaljeno sodno prakso Sodišča zadostuje ugotovitev, da bi zadevna pomoč utegnila vplivati na trgovino med državami članicami in izkrivljati konkurenco [179].
Moreover the Greek authorities and PCT argue that the Commission has maintained its position as regards its relevant assessment in these cases following the issuing in December 2013 of its State aid decisions concerning the amendments to four of such projects [174].
Komisija na podlagi navedene analize meni, da ni potrebno nadalje določiti natančnega obsega storitev ali zadevnega geografskega trga ali natančno analizirati njegovo strukturo in konkurenčnih razmerij na njem [180].
The Commission notes in this respect that these decisions do not even refer to any fiscal provisions, as their object is different, let alone an assessment on behalf of the Commission.
Kar zadeva trditev podjetja PCT, da ocena vpliva fiskalnih ukrepov na konkurenco in trgovino zahteva proučitev enakovrednih davčnih sistemov, ki se uporabljajo na upoštevnih trgih, Komisija ugotavlja, da v skladu z ustaljeno sodno prakso [181] dejstvo, da država članica poskuša z enostranskimi ukrepi približati konkurenčne pogoje v nekem gospodarskem sektorju tistim, ki prevladujejo v drugih državah članicah, zadevnim ukrepom ne more odvzeti značaja pomoči.
In view of the above it cannot be considered that the Commission ‘approved’ similar provisions in the past and that such ‘approval’ could be invoked by the beneficiary in order to exclude the existence of State aid [175].
Sklepna ugotovitev
Hence, the Commission concludes that the measures examined above (with the exception of measure in 5.3.9) are selective advantages which are not justified by the nature and general scheme of the tax system.
Glede na navedeno Komisija sklepa, da vse davčne ugodnosti, odobrene podjetju PCT, pomenijo državno pomoč v smislu člena 107(1) PDEU, razen domnevnega izvzetja od splošnih pravil prisilne razlastitve.
Distortion of competition and effect on trade
OCENA ZDRUŽLJIVOSTI UKREPOV
The measures above that constitute selective advantages, may constitute State aid if they distort or threaten to distort competition and in so far as they affect trade between Member States.
Grški organi in podjetje PCT trdijo, da bi bilo treba ukrepe pomoči šteti za združljive z notranjim trgom na podlagi členov 107(3)(a) in (c) PDEU ter pravil EU o regionalni pomoči.
According to settled case-law, a selective advantage granted by the State is considered to distort or threaten to distort competition when it is liable to improve the competitive position of the recipient compared to other undertakings with which it competes [176].
Uporabnost Smernic o državni regionalni pomoči za 2007–2013 [182] (v nadaljnjem besedilu: Smernice o regionalni pomoči)
A distortion of competition within the meaning of Article 107 TFEU is thus assumed inasmuch as the State grants a financial advantage to an undertaking in a liberalised sector where there is, or could be, competition [177].
Komisija ugotavlja, da ukrepi pomoči, ki se ocenjujejo, zajemajo neomejene davčne ugodnosti, ki se ne morejo šteti za naložbo, ampak za pomoč za tekoče poslovanje v skladu s pravili o regionalni pomoči.
As the Greek state has tendered out at international level the concession that Cosco undertook, it has opened up the port market services to competition.
Smernice o regionalni pomoči 2007–2013 lahko izjemoma in v zelo omejenih primerih zagotavljajo pomoč za tekoče poslovanje [184] v regijah, ki so do nje upravičene v okviru odstopanja iz člena 107(3)(a) PDEU.
As different undertakings from several Member States may compete for the adjudication of port concessions, the grant of the specific fiscal advantages to PCT that were not available to all possible candidates at the time of the tender can be considered as at least potentially distorting competition.
Pristanišče Pirej se nahaja v regiji Attiki, ki je bila marca 2009 po členu 107(3)(a) PDEU upravičena do regionalne pomoči kot regija „statističnega učinka“ [185].
Already when PCT took over the concession agreement, the Port of Piraeus had substantial capacity (1,6 M TEUs) and was considered as potentially competing with other EU ports [178].
Zato je treba proučiti, ali so ukrepi pomoči skladni s pogoji pomoči za tekoče poslovanje, ki so določeni v Smernicah o regionalni pomoči.
For example, the Port of Thessaloniki, the Port of Constanza in Romania, the Port of Koper in Slovenia and a number of ports in Italy may be considered as direct or at least potential competitors of PCT.
Pomoč za tekoče poslovanje se v skladu s Smernicami o regionalni pomoči 2007–2013 lahko dovoli, če je upravičena v smislu njenega prispevka k regionalnemu razvoju in njene narave ter če je njena raven sorazmerna s pomanjkljivostmi, ki jih želi ublažiti.
This new capacity, the creation of which has been facilitated by the measures at stake, has the potential to affect both competition and trade between Member States, as different ports in several Member States may also have the same clients as PCT and are at least potentially in competition with it.
Prav tako mora biti začasna in se sčasoma zmanjševati ter postopoma odpraviti, kadar zadevne regije dosežejo realno konvergenco z bogatejšimi območji EU.
Moreover, the Commission notes that transhipment container terminals, like the one of the beneficiary, are much more exposed to competition, including from third countries (in the Mediterranean area).
Komisija ugotavlja, da glede na naravo pomoči in pomanjkljivosti, ki jih želi ublažiti, načeloma ad hoc pomoč ne more odpraviti takih pomanjkljivosti, ker je zelo malo verjetno, da se z dodelitvijo pomoči za tekoče poslovanje enemu podjetju pomanjkljivosti odpravijo celostno.
As an example, due to this investment, Cosco has concentrated its Mediterranean shipping operations in Piraeus instead of Italian and Spanish transhipment ports that it was using before.
Poleg tega se utemeljitev grških organov in podjetja PCT glede ukrepov pomoči, tj. razvoj in posodobitev prometnega sektorja pomorskih kontejnerskih terminalov, tako da se zagotovi pravna varnost fiskalnega režima, ki se uporablja za naložbeni projekt, ne more šteti za pomanjkljivosti, povezane z zadevno regijo, ki bi se morale ublažiti.
PCT competes with other EU ports and will increase its position in the market in the next years.
Če je Komisija sprejela tako utemeljitev kot ustrezno v tem primeru, ni predhodno določenih upravičenih izdatkov, povezanih s takimi pomanjkljivostmi in posledično zneskom pomoči.
As the fiscal measures at stake secured additional cash flow to PCT, in particular at the first stages of the construction project, they helped Cosco to expand its activities in the EU market of port services and potentially strengthened its competitive position in this market.
Neposredna uporaba člena 107(3)(c) PDEU
It results from the considerations above that the measures at stake are likely to affect trade between Member States and distort or threaten competition.
Cilj skupnega interesa
According to the Court's standard case-law, it is sufficient to establish that the aid in question is likely to affect trade between Member States and threatens to distort competition [179].
Komisija je v svojem sporočilu z naslovom Trajnostno naravnana prihodnost prometa: usmeritev k integriranemu, tehnološkemu in uporabnikom prijaznemu prometnemu sistemu [188] poudarila, da je razvoj pristanišč in intermodalnih terminalov ključ za dosego povezovalnega in pametnega logističnega sistema v EU.
In view of the above analysis, the Commission does not consider it necessary to further define the exact range of the services or geographic market in question or analyse in detail its structure and the ensuing competitive relationships [180].
V sporočilu Strateški cilji in priporočila za pomorsko prometno politiko do leta 2018 [189] Komisija poudarja, da je zagotavljanje novih pristaniških infrastruktur in izboljšanje uporabe obstoječih zmogljivosti bistveno za zagotovitev, da se pristanišča EU lahko učinkovito spopadejo s svojo funkcijo prehoda.
As regards the argument presented by PCT that the assessment of the effect of the fiscal measures on competition and trade would require an examination of the equivalent tax systems applying within the relevant markets, the Commission notes that according to settled case-law [181] the fact that a Member State seeks to approximate by unilateral measures the conditions of competition in a particular sector of the economy to those prevailing in other Member States cannot deprive the measures in question of their character as aid.
V skladu z Uredbo (EU) št. 1315/2013 Evropskega parlamenta in Sveta [190] bi se lahko vseevropsko prometno omrežje bolje razvijalo s pristopom, ki temelji na dvoplastni strukturi, sestavljeni iz celovitega in jedrnega omrežja.
Conclusion
Celovito omrežje predstavlja osnovno plast novega vseevropskega prometnega omrežja.
ASSESSMENT OF COMPATIBILITY OF THE MEASURES
V tem smislu je pristanišče Pirej eno največjih in najpomembnejših pristanišč v Sredozemskem morju in njegovo obratovanje je ključno za razvoj grškega gospodarstva ter pomembno za razvoj ciljev prometne politike EU.
The Greek authorities and PCT argue that the aid measures should be considered compatible with the internal market on the basis of Article 107(3)(a) and 107(3)(c) TFEU, as well as the EU regional aid rules.
V okviru naložbe podjetja PCT se je del pristanišča Pirej razvil v sodoben pomorski kontejnerski terminal, tako da so se okrepile njegova učinkovitost, skladiščna zmogljivost, sposobnost oskrbe novejših tovornih ladij in medsebojna povezanost.
Applicability of Regional aid guidelines 2007-2013 [182] (‘RAG’)
V okviru koncesijskega sporazuma je predvideno, da se bo zmogljivost povečala z vsaj 300000 TEU v prvem letu koncesijskega obdobja na vsaj 3700000 TEU po osmih letih koncesijskega obdobja.
The Commission notes that the legal right of PCT to make use of the aid measures was conferred on it upon publication in the Official Journal of the law including the measures, i.e. on 30 March 2009 [183].
Zato se lahko šteje, da naložba v pristaniške zmogljivosti, ki vključuje elemente državne pomoči, lahko prispeva k cilju skupnega interesa.
Thus the Commission will assess the measures on the basis of RAG 2007-2013 that were applicable in March 2009.
Nujnost in spodbujevalni učinek
The Commission notes that the aid measures under assessment consist in uncapped fiscal advantages that cannot be considered as investment aid but as operating aid under regional aid rules.
V skladu s prakso Komisije na tem področju se potreba po pomoči določi, če se lahko dokaže, da višina priliva čistih prihodkov, ki jih ustvari naložbeni projekt, ne zadostuje za povračilo stroškov naložbe vlagatelja.
RAG 2007-2013 may exceptionally and in very limited cases allow operating aid [184] in regions eligible under the derogation in Article 107(3)(a) TFEU.
V bistvu, če ti prihodki ne zadostujejo, se zasebni vlagatelj projekta ne bi lotil brez javne podpore in državna pomoč bi se štela za potrebno.
Thus it has to be examined whether the aid measures comply with the conditions of operating aid set out in the RAG.
Komisija vztraja pri mnenju, da pristaniški infrastrukturni projekti zahtevajo znatne kapitalske naložbe, ki se lahko povrnejo samo na dolgi rok in njihova ekonomska upravičenost se ne nujno vedno zagotovi brez javne podpore.
Operating aid under the RAG 2007-2013 may be allowed provided that it is justified in terms of its contribution to regional development and its nature and its level is proportional to the handicaps it seeks to alleviate.
Vendar v tem primeru je podjetje PPA, ki je dajalec pomoči in je vodilo postopek oddaje javnega naročila za izbor koncesionarja pristanišča Pirej, že ocenilo, da bo ekonomska upravičenost projekta zagotovljena, kar dokazuje dejstvo, da naj bi v skladu z razpisno dokumentacijo izbrani upravičenec prevzel celotno naložbo na lastne stroške.
Moreover operating aid should in principle be granted in respect of a predefined set of eligible expenditure or costs [186] and limited to a certain proportion to these costs.
Poleg tega se je podjetje PCT zavezalo k širitvi pomola II in gradnji pomola III, tako da je nase prevzelo celotne stroške naložbe tega projekta.
It also has to be temporary and reduced over time and should be phased out when the regions concerned achieve real convergence with the wealthier areas of the EU.
Podjetje PCT je pred oddajo ponudbe, ki jo je podjetje PPA sprejelo, ocenilo, da bo njegova naložba v pristanišče Pirej donosna in ne bo potrebovala javne podpore, sicer ponudbe ne bi oddalo ali bi jo oddalo s pridržkom, kar zadeva donosnost projekta brez posebne davčne obravnave.
The Commission notes that given the nature of the aid and the handicaps it seeks to alleviate, in principle ad hoc aid, could not tackle such handicaps, as it is highly unlikely that granting operating aid to one undertaking would tackle the handicaps in a holistic way.
Poleg tega dejstvo, da je bil cilj podjetja Cosco pristanišče Pirej spremeniti v prvi kontejnerski terminal v Sredozemskem morju, dokazuje potencial tega pristanišča in donosnost naložbenega projekta, o kateri se ni nikoli dvomilo [191].
Moreover, the justification put forward by the Greek authorities and PCT for the aid measures, i.e. the development and the modernisation of the sea container terminal transport sector, through the creation of legal certainty of the fiscal regime applicable to the investment project, cannot be considered as handicaps related to the region concerned that would need to be alleviated.
Zato se ne more šteti, da so bili ukrepi v preiskavi potrebni za zagotovitev ekonomske upravičenosti naložbenega projekta.
Moreover, even if the Commission accepted such justification as pertinent in this case, there is no predefined eligible expenditure related to such handicaps and consequently aid amount.
Dejstvo, da je Kitajska razvojna banka čakala na sprejetje ratifikacijskega zakona, ne dokazuje potrebe po ukrepih pomoči.
Moreover the aid measures are not digressive in time and were not meant to be phased out when the region of Attiki would become a ‘c’ region on 1 January 2011 [187].
Glede na to, da je bilo treba koncesijsko pogodbo ratificirati z zakonom v skladu z grško zakonodajno prakso, bi vsaka banka počakala, da se sprejme ratifikacijski zakon, ne da bi bilo to posebej povezano z odobritvijo ukrepov v preiskavi.
Therefore the aid measures cannot be considered compatible on the basis of the RAG 2007-2013.
Poleg tega zaščita, ki jo je Evropska investicijska banka zahtevala pred splošno in diskriminacijsko spremembo zakona, prav tako ne dokazuje potrebe po pomoči.
Direct application of Article 107(3)(c) TFEU
Podjetje PCT je gradnjo začelo šele po ratifikaciji koncesijske pogodbe z zakonom.
Objective of common interest
Vendar to je povezano tudi z dejstvom, da je treba vse tovrstne javne pogodbe ratificirati z zakonom.
In its communication entitled Sustainable Future for Transport: Towards an integrated, technology-led and user-friendly system [188], the Commission underlined that the development of ports and intermodal terminals is key to achieving an integrating and intelligent logistic system in the EU.
Vsako podjetje, ki bi se znašlo v njegovem položaju, bi moralo v vsakem primeru počakati na ratifikacijo pogodbe.
In the communication on Strategic Goals and Recommendations for the Maritime Transport Policy until 2018 [189], the Commission underlines that providing new port infrastructures, as well as improving the use of the existing capacities, is essential to ensuring that EU ports can cope efficiently with their gateway function.
Poleg tega se je podjetje Cosco zavezalo k izvedbi projekta že, ko je oddalo svojo ponudbo, in sicer pred sprejetjem akta o odobritvi, tj. ratifikacijskega zakona.
According to Regulation (EU) No 1315/2013 of the European Parliament and of the Council [190], the TEN-T could be best developed through a dual-layer approach, consisting of a comprehensive network and a core network.
Ko je podjetje Cosco oddalo ponudbo, je vedelo, da bo pravno zavezano k izvedbi naložbe, če ga bo podjetje PPA izbralo kot uspešnega ponudnika.
The comprehensive network constitutes the basic layer of the new TEN-T.
Poleg tega upravičenec ni nikoli navedel obstoja vrzeli v financiranju, ki bi jo bilo treba z ukrepi v preiskavi odpraviti.
It consists of all existing and planned infrastructure meeting the requirements of the TEN-T Regulation.
Dejstvo, da je podjetje PCT znesek pomoči količinsko opredelilo šele po tem, ko je Komisija začela uradni preiskovalni postopek, tj. vsaj 5 let po podpisu koncesijske pogodbe, dokazuje, da podjetje PCT ni upoštevalo zneska pomoči v svojem začetnem poslovnem načrtu, in zlasti, ko se je podjetje Cosco odločilo prevzeti naložbo.
The core network should constitute the backbone of the development of a sustainable multimodal transport network, should stimulate the development of the entire comprehensive network and be in place by 2030 at the latest.
Komisija v zvezi s svojimi sklepi, ki jih je navedel upravičenec in s katerimi je odobrila nepriglašeno pomoč v primerih, ko ta ni bila količinsko opredeljena vnaprej, ugotavlja, da navedeni primeri v tem primeru ne veljajo, ker niso povezani s financiranjem pristaniške infrastrukture, če je treba določiti vrzel v financiranju tudi za naknadno analizo združljivosti.
The port of Piraeus is one of the seaports included in the EU core network.
Posledično se ne more šteti, da je ta pomoč potrebna za izvedbo projekta, ker bi ga v vsakem primeru prevzelo podjetje PCT.
Within this context, the port of Piraeus is one of the biggest and most significant in the Mediterranean Sea and its operation is key to the development of Greece's economy and important for the development of the EU transport policy objectives.
Kot je že bilo pojasnjeno, ukrepi v preiskavi v vsakem primeru zajemajo neomejene davčne ugodnosti, ki pomenijo pomoč za tekoče poslovanje, ki je običajno prepovedana.
The investment that PCT undertook has developed a part of the Piraeus port to a modern sea container terminal by enhancing its efficiency, storage capacity, ability to service new generation freight ships and interconnectivity.
Taka pomoč se lahko sprejme samo v izjemnih, posebej določenih pogojih.
Under the concession agreement it is expected that the capacity will increase from at least 300000 TEU during the first year of the concession period to at least 3700000 TEUs after the eight years of the concession period.
V okviru analize združljivosti financiranja pristaniškega infrastrukturnega projekta na podlagi člena 107(3)(c) se ta oblika pomoči ne more šteti za združljivo.