natgillin/translations-raw huggingface dataset:
The relevant national provisions
Finančni minister je z ministrskim odlokom z dne 16. novembra 1995 (v nadaljnjem besedilu: ministrski odlok iz leta 1995) določil, da morajo vsi upravljavci igralnic, za katere velja zakon 2206/1994, od 15. decembra 1995 zaračunavati vstopnino v višini 5000 GRD (približno 15 EUR).
Prior to the opening of the Greek casino market in 1994, only three casinos operated in Greece, namely Casino Mont Parnès, Casino Corfu, and Casino Rhodes.
V skladu z ministrskim odlokom iz leta 1995 je za upravljavce igralnic veljala tudi pravna obveznost, da obdržijo 20 % cene, vključno z ustreznim DDV, kot nadomestilo za izdajo vstopnice in njihove stroške, preostali znesek pa se je štel za javno dajatev .
At that time, those casinos were public undertakings and operated as State-owned service-clubs of the Greek National Tourism Organisation (‘EOT’).
Navedeni odlok je določal, da lahko igralnice v posebnih primerih odobrijo prost vstop .
The price of admission tickets charged by those casinos was set by way of decisions of the General Secretary of the EOT at 1500 (approximately EUR 4,50) or 2000 drachmas (approximately EUR 6).
Tudi v teh primerih so morale igralnice državi plačati 80 % regulirane vstopnine, čeprav je v takih primerih niso zaračunale .
Following the adoption of the euro by Greece in 2002, EUR 6 became the regulated fee for admission to public casinos.
Z ministrskim odlokom so bili določeni tudi posebni popusti za vstopnice, veljavne 15 ali 30 dni .
According to the Ministerial Decision of 1995, casino enterprises were further subject to a legal obligation to retain 20 % of the price, including the appropriate VAT, as remuneration for issuing the ticket and covering their expenses, the remaining amount being considered public fees .
Zato so igralnice Mont Parnès, Corfu in Rhodes še naprej zaračunavale vstopnino v višini 6 EUR.
The Ministerial Decision of 1995 provided that casinos may grant free entrance in specific cases .
Nasprotno so vse nove zasebne igralnice, ustanovljene po sprejetju zakona 2206/1994, razen igralnice Casino Thessaloniki, uporabljale ministrski odlok iz leta 1995 in zaračunavale vstopnino v višini 15 EUR.
Even in those cases, 80 % of the regulated admission fee had to be passed on by the casinos to the State, notwithstanding the fact that they did not receive the admission fee in such instances .
Čeprav je bila igralnica Thessaloniki ustanovljena leta 1995 in ji je bilo v skladu z zakonom 2206/1994 istega leta izdano dovoljenje, je zaračunavala nižjo vstopnino v višini 6 EUR, ki so jo do novembra 2012 zaračunavale igralnice v državni lasti, pri tem pa se je opirala na zakon 2687/1953, ki je določal, da za podjetja, ustanovljena s tujimi naložbami, veljajo vsaj tako ugodni pogoji kot za druga podobna podjetja v državi.
According to the Ministerial Decision of 1995, the payments of the public fees were performed by each casino on a monthly basis .
Po izdaji dovoljenja leta 1995 je za Casino Thessaloniki začela veljati zahteva po nakazilu 80 % nominalne vrednosti vstopnic državi.
The Ministerial Decision also provided for specified discounts for tickets valid for 15 or 30 days .
(25) Po navedbah Grčije bi se morale posebne določbe, ki veljajo za javne igralnice, ki so obstajale pred sprejetjem zakona 2206/1994, šteti za izjeme od uporabe splošnih določb navedenega zakona in ministrskega odloka iz leta 1995.
On Greece's adoption of the euro in 2002, EUR 15 became the standard regulated price for admission to casinos.
Zato se ministrski odlok iz leta 1995 do datuma izdaje dovoljenja na podlagi zakona 2206/1994 ni uporabljal za javne igralnice niti glede standardne vstopnine v višini 15 EUR niti glede zahteve po nakazilu 80 % te vstopnine državi.
Although the operation of casinos in Greece is governed, generally, by Law 2206/1994 and the Ministerial Decision of 1995, the publically owned casinos of Mont Parnès, Corfu and Rhodes were exempted from the application of that law and that decision until a licence was granted to them by the Casino Committee.
Ker pa se je za že obstoječe sklepe EOT štelo, da predstavljajo posebno izjemo (že obstoječa posebnost), ki ni bila spremenjena s splošnimi določbami zakona 2206/1994 in ministrskim odlokom iz leta 1995, je vstopnina za javne igralnice izjemoma ostala 6 EUR, pri čemer so te igralnice plačevale samo 80 % od 6 EUR.
More specifically, Law 2160/1993 provided that those casinos would continue to operate as services-clubs of EOT, based on the relevant EOT provisions – namely, Law 1624/1951, Decree 4109/1960 and Law 2160/1993.
Šele po privatizaciji, ko igralnice niso bile več v celoti v lasti države, se je za sklepe EOT štelo, da se zanje ne uporabljajo več.
As a result, Casino Mont Parnès, Casino Corfu and Casino Rhodes continued to apply the EUR 6 admission fee.
Navedene igralnice so šele po privatizaciji začele zaračunavati standardno vstopnino v višini 15 EUR in so morale nato plačevati 80 % od 15 EUR kot dajatve državi.
By contrast, all new private casinos created since the adoption of Law 2206/1994 implemented the Ministerial Decision of 1995 and applied the EUR 15 price for admission tickets, with the exception of Casino Thessaloniki.
Nadaljnja izjema od uporabe splošnih določb zakona 2206/1994 in ministrskega odloka iz leta 1995 se je po delni privatizaciji uporabljala v korist Casino Mont Parnès na podlagi zakona 3139/2003, ki je izrecno določal, da bo cena vstopnic za Casino Mont Parnès ostala 6 EUR.
Although incorporated and licensed in 1995 under Law 2206/1994, Casino Thessaloniki applied the reduced EUR 6 admission fee applied by the State-owned casinos until November 2012 by relying on Law 2687/1953, which provided that enterprises constituted with foreign investment enjoy treatment at least as favourable as the one applicable to other similar enterprises in the country.
Leta 2000 je EOT kot upravljavca igralnic Casino Mont Parnès in Casino Corfu nadomestila družba Ellinika Touristika Akinita AE (v nadaljnjem besedilu: ETA), ki je bila v celoti v lasti grške države.
The requirement to remit to the State 80 % of the face value of admission tickets was applicable to Casino Thessaloniki since the issuance of its license in 1995.
Od konca leta 2000 do leta 2003, ko sta bili navedenima igralnicama izdani dovoljenji na podlagi zakona 2206/1994, se je ETA začela sprva prostovoljno in pozneje v skladu s členom 24 zakona 2919/2001 postopoma prilagajati obveznostim, določenim za igralnice z zakonom 2206/1994, da bi navedeni igralnici, ki sta bili prej kluba v javni lasti, pripravila za popolno licenciranje in privatizacijo.
According to Greece, the special provisions applicable to the public casinos which existed prior to Law 2206/1994 should be considered exceptions to the application of the general provisions of that Law 2206/1994 and of the Ministerial Decision of 1995.
V tem prehodnem obdobju je ETA državi nakazovala 80 % od cene vstopnic za Casino Mont Parnès in Casino Corfu, ki je znašala 6 EUR.
Consequently, the Ministerial Decision of 1995 was not deemed to apply to the public casinos until the date they were granted a license under Law 2206/1994, either as concerns the standard admission fee of EUR 15 or as concerns the requirement to remit to the State 80 % of that fee.
Glede na informacije, predložene Komisiji, ni bil izdan noben nov ministrski odlok in Casino Corfu je še naprej zaračunavala vstopnino v višini 6 EUR vse do privatizacije avgusta 2010, ko je začela zaračunavati vstopnino v višini 15 EUR.
However, since for the public casinos the admission fee exceptionally remained at the level of EUR 6 on the basis of the already applicable decisions of EOT, which were considered special derogatory provisions (pre-existing lex specialis) unaffected by the general provisions of Law 2206/1994 and the Ministerial Decision of 1995, public casinos only paid 80 % of EUR 6.
Grčija je novembra 2012 sprejela novo zakonodajo, s katero je bila za vse javne ali zasebne igralnice določena enotna regulirana vstopnina v višini 6 EUR ter obveznost, da obdržijo 20 % (1,20 EUR) cene vstopnice kot pristojbino za izdajo vstopnice in kritje stroškov, državi pa vsak mesec nakažejo preostalih 80 % (4,80 EUR) kot javno dajatev.
The EOT decisions were only deemed inapplicable when the casinos, following their privatisation, were no longer fully owned by the State.
Grčija je potrdila, da ta zakonodaja trenutno še velja.
It was only following their privatisation that those casinos begun charging the standard admission ticket price of EUR 15 and were obliged to pay 80 % of EUR 15 as a levy to the State.
RAZLOGI ZA ZAČETEK POSTOPKA
In 2000, EOT was succeeded in the operation of Casino Mont Parnès and Casino Corfu by Ellinika Touristika Akinita AE (‘ETA’), fully owned by the Greek State.
Komisija je menila, da sporni ukrep odstopa od splošnih grških pravnih določb, ki določajo običajne stopnje dajatev na vstopnine za igralnice, in s tem izboljšuje konkurenčni položaj upravičenk.
From the end of 2000 and until the licensing of those casinos under Law 2206/1994 in 2003, ETA started, voluntarily in the beginning and later by virtue of Article 24 of Law 2919/2001, to gradually adapt to the obligations laid down for casinos in Law 2206/1994, in order to prepare both those formerly State-owned casino clubs to become fully licensed casinos and be privatised.
Po mnenju Komisije se je zdelo, da sporni ukrep pomeni izgubo javnega prihodka za grško državo in zagotavlja prednost igralnicam z nižjimi cenami.
During this transition period, ETA remitted to the State 80 % of the EUR 6 price of admission tickets collected by Casino Mont Parnès and Casino Corfu.
Komisija je na trditev grških organov, da je neposredni upravičenec nižje vstopnine stranka, odgovorila, da lahko subvencija za potrošnike pomeni državno pomoč za podjetje, če je odvisna od uporabe določenega blaga ali storitve, ki jo zagotavlja to podjetje.
According to the information provided to the Commission, no new ministerial decision has been issued and Casino Corfu continued to charge an admission fee of EUR 6 until its privatisation in August 2010, when it started applying the EUR 15 admission fee.
Komisija je tudi ugotovila, da ni videti, da bi bila stopnja obdavčitve določena glede na okoliščine posamezne igralnice, in začasno sklenila, da je ukrep selektiven.
In the case of Casino Rhodes, the license under Law 2206/1994 was issued in 1996.
Komisija je menila, da bi lahko sporni ukrep povzročil izkrivljanje konkurence med igralnicami v Grčiji ter na trgu za pridobivanje poslov v Evropi.
However, the casino continued to apply the reduced price of admission tickets until 1999 and switched to EUR 15 only after its privatisation which took place in April 1999.
Navedla je, da v celoti spoštuje pravico držav članic, da na svojem ozemlju urejajo igralništvo v skladu s pravom Unije, vendar se ni strinjala, da zadevni ukrep zaradi teh trditev ne bi mogel izkrivljati konkurence ali vplivati na trgovino med državami članicami.
In November 2012, Greece introduced new legislation setting an equal regulated admission fee for all casinos, public or private, at EUR 6, subject to the obligation of all casinos to retain 20 % (EUR 1,20) of the admission price as fees for issuing the ticket and covering expenses and to pass on to the State each month the remainder 80 % (EUR 4,80) constituting public fees.
Gospodarski subjekti v sektorju so pogosto mednarodne hotelske skupine, na katerih odločitev o naložbah bi ukrep lahko vplival, igralnice pa bi lahko v Grčijo dejansko privabljale turiste.
Greece has confirmed that this legislation is still in force at present.
Komisija je zato sklenila, da bi lahko ukrep izkrivljal konkurenco in vplival na trgovino med državami članicami.
GROUNDS FOR INITIATING THE PROCEDURE
Komisija je predhodno sklenila, da ukrep pomeni nezakonito pomoč, saj so ga grški organi izvajali brez predhodne odobritve Komisije, in da se zanj zato uporablja člen 15 postopkovne uredbe, ki se je takrat uporabljala (Uredba Sveta (ES) št. 659/1999), kar zadeva izterjavo.
The Commission initiated the formal investigation procedure laid down in Article 108(2) TFEU expressing doubts about the discriminatory fiscal treatment in favour of several specifically identified casinos in Greece that benefit from a more advantageous taxation than the one to which the rest of the casinos in the country are subject.
Komisija ni navedla nobenih razlogov za obravnavo spornega ukrepa kot združljivega z notranjim trgom, saj je menila, da ukrep pomeni neupravičeno pomoč za tekoče poslovanje upravičenih igralnic.
The Commission considered that the contested measure departed from the general Greek legal provisions establishing the normal level of levies on admissions in casinos and therefore improved the competitive position of the beneficiaries.
Komisija je na koncu navedla, da bo morala v primeru potrditve njenih pomislekov, da ukrep vključuje nezdružljivo državno pomoč, v skladu s členom 14(1) postopkovne uredbe Grčiji odrediti, da od upravičenk izterja pomoč, razen če bi bilo to v nasprotju s splošnim načelom prava.
The Commission observed that the contested measure appeared to constitute a loss of State resources for the Greek State, and it provided an advantage to the lower priced casinos.
PRIPOMBE GRČIJE IN ZAINTERESIRANIH TRETJIH OSEB
In response to the argument by the Greek authorities that the direct beneficiary of a lower price of admission tickets is the customer, the Commission observed that subsidies to consumers can constitute State aid to enterprises when the subsidy is conditional on the use of a particular good or service from a particular undertaking.
Komisija je med formalnim postopkom preiskave prejela pripombe Grčije ter igralnic Casino Mont Parnès, Casino Thessaloniki in Casino Loutraki.
The Commission also observed that the level of taxation did not appear to be set according to the circumstances of each individual casino, and it provisionally concluded that the measure was selective.
Pripombe Grčije ter igralnic Casino Mont Parnès in Casino Thessaloniki
The Commission found that the contested measure was liable to distort competition between casinos in Greece, as well as in the market of European business acquisition.
Ker so pripombe, ki jih je predložil predstavnik upravičenih igralnic, tj. igralnice Mont Parnès in Casino Thessaloniki, v bistvu enake pripombam, ki so jih predložili grški organi, so v tem oddelku povzete skupaj.
The Commission noted that it fully respected the right of Member States to regulate gambling on their territory subject to Union law, but could not accept that these arguments deprive the measure at issue of any effect of distortion of competition or on trade between Member States.
Grčija, Casino Mont Parnès in Casino Thessaloniki zanikajo obstoj državne pomoči in v podporo temu navajajo, da se država ne odreka nobenim prihodkom oziroma, tudi če se, igralnice s tem ne pridobijo nobene koristi.
The operators in the sector were often international hotel groups, whose decision to invest could be affected by the measure, and in fact casinos might act as an attraction to tourists to visit Greece.
Grški organi trdijo, da se razlike v cenah nanašajo samo na ureditev cen, saj povišan davek predstavlja enoten delež ustrezne cene izdanih vstopnic.
The Commission therefore concluded that the measure was capable of distorting competition and affecting trade between Member States.
Po navedbah grških organov namen določitve vstopnine in zahtevanja plačila državi ni povečati prihodek države, ampak odvrniti osebe z nizkim dohodkom od iger na srečo.
The Commission reached the preliminary conclusion that the measure constituted unlawful aid, since it had been implemented by the Greek authorities without the prior approval of the Commission, and that it was therefore subject to the application of Article 15 of the Procedural Regulation that was applicable at the time (Council Regulation (EC) No 659/1999) as regards recovery.
Dejstvo, da zaračunavanje vstopnine ustvarja tudi javni prihodek, ne spreminja njegove narave kot nadzornega ukrepa.
The Commission did not identify any grounds for considering the contested measure compatible with the internal market since it was considered to represent undue operating aid to the beneficiary casinos.
Grški organi so v skladu s tem zavzeli stališče, da je zahteva, da se strankam ob vstopu v igralniške prostore igralnic izda vstopnica po določeni ceni, neugoden upravni nadzorni ukrep, ki nalaga dajatev, vendar ni v obliki davka in ga ni mogoče šteti za davčno obremenitev, kot je bilo odločeno v sodbi št. 4027/1998 državnega sveta (vrhovnega upravnega sodišča v Grčiji).
The Commission finally observed that if its doubts that the measure contains incompatible State aid were confirmed, then under Article 14(1) of the Procedural Regulation it would be obliged to order its recovery by Greece from the beneficiaries, unless this would be contrary to a general principle of law.
Glede razlik med cenami različnih igralnic Grčija trdi, da se ekonomske in socialne okoliščine različnih igralnic razlikujejo in niso primerljive.
COMMENTS FROM GREECE AND INTERESTED THIRD PARTIES
Grški organi trdijo, da je razlikovanje med cenami upravičeno zaradi javnopolitičnih razlogov, pri čemer menijo tudi, da „okoliščine različnih igralnic upravičujejo in so v celoti skladne s prakso določanja različnih cen vstopnic za igralnice, ki so blizu velikih urbanih središč […] in za igralnice na podeželju, […] kjer živi pretežno kmečko prebivalstvo, ki ima večinoma nižje dohodke in stopnjo izobrazbe ter ga je treba bolj odvračati od iger na srečo kot prebivalce urbanih območij“.
During the formal investigation procedure, the Commission received comments from Greece, Casino Mont Parnès, Casino Thessaloniki and Casino Loutraki.
Grški organi so na ugotovitev pritožnika (igralnice Loutraki), da se je po privatizaciji igralnice Casino Corfu leta 2010 cena njenih vstopnic s 6 EUR zvišala na 15 EUR, odgovorili, da oddaljen geografski položaj otoka Krf pomeni, da ta igralnica ne konkurira nobeni drugi grški igralnici (zato ne izkrivlja konkurence).
Comments from Greece and from Casinos Mont Parnès and Thessaloniki
Trdili so tudi, da je nujno zagotoviti, da je cena vstopnic odvračilna, da se zaščitijo prebivalci Krfa, saj bo sprememba pogojev poslovanja igralnice po privatizaciji neizogibno povzročila občutno podaljšanje časa obratovanja ter povečanje obsega dejavnosti na splošno in privlačnosti igralnice.
Since the comments submitted by the representative of the beneficiary casinos of Mont Parnès and Thessaloniki are essentially identical to the comments submitted by the Greek authorities, their summary is presented together under this Section.
Grški organi ter igralnici Casino Mont Parnès in Casino Thessaloniki trdijo, da tudi če igralnice z nižjimi cenami uživajo prednost (ker privlačijo več strank), to zaradi istega razloga ne pomeni izgube javnega prihodka.
Both Greece and Casinos Mont Parnès and Thessaloniki contest the existence of State aid, on the grounds that the State does not forgo any revenue or that, even if it does, then the casinos do not gain any advantage.
Poleg tega ni gotovo, da bi te domnevne upravičenke z višjo ceno vstopnic ustvarile večji prihodek za državo, zato je domnevna izguba prihodka hipotetična.
The Greek authorities argue that the price differentiation is only a price regulation issue, since the tax raised is a uniform proportion of the respective value of the price of admission tickets issued.
Grški organi ter igralnici Casino Mont Parnès in Casino Thessaloniki trdijo tudi, da ugodnost nižje cene vstopnic uživa stranka in da delež cene, ki ga obdrži igralnica, v igralnicah, ki zaračunavajo vstopnino v višini 15 EUR, pomeni višji znesek, kar predstavlja ugodnost za igralnice z višjimi cenami.
According to the Greek authorities, the objective of the setting of a price of admission tickets and the payment to the State is not to raise revenue for the State but to discourage persons of low income from gambling.
Poleg tega Grški organi ter igralnici Casino Mont Parnès in Casino Thessaloniki trdijo, da ni vpliva na konkurenco ali trgovino, ker vse igralnice delujejo na lokalnem trgu.
The fact that the practice of admission tickets also results in public revenues does not alter its nature as a control measure.
Oporekajo možnosti konkurence z drugimi oblikami iger na srečo, ki je navedena v sklepu o začetku postopka, in poudarjajo, da so spletne igre na srečo v Grčiji trenutno nezakonite.
Thus, the imposition of a price of admission tickets on casino customers entering the gaming area of casinos is regarded by the Greek authorities as constituting an onerous administrative control measure, which however lacks the character of a tax and cannot be regarded as a tax burden according to Judgement No 4027/1998 of the Council of State (the supreme administrative court of Greece).
Grški organi ter igralnici Casino Mont Parnès in Casino Thessaloniki trdijo, da četudi bi se sprejelo stališče, da je znižana cena vstopnice v višini 6 EUR morda vplivala ali lahko vpliva na odločitev tuje družbe za naložbo v igralnico v Grčiji, bi imela tuja družba še vedno možnost uporabiti zakon 2687/1953, kot je storila družba Hyatt Regency Xenodocheiaki kai Touristiki (Thessaloniki) AE v primeru igralnice v Solunu.
As for the differences between the prices of different casinos, Greece argues that the economic and social circumstances of the various casinos are different and not comparable.
Kar zadeva trditve pritožnika, da lahko upravičenke odobrijo prost vstop, vendar morajo še vedno plačati 80 % dajatve, kar po njegovih besedah zelo jasno kaže, da ukrep pomeni državno pomoč, grški organi trdijo, da je taka praksa izjema, saj igralnice to možnost domnevno uporabljajo za ponujanje prostega vstopa predvsem VIP gostom in slavnim osebam, ter da je ta praksa v nasprotju z davčnim pravom (zakonom 2238/1994), saj plačilo 80 % cene vstopnice državi iz lastnih sredstev družbe ni priznano kot produktiven izdatek in ga ni mogoče odšteti od prihodka družbe (kar pomeni, da bi bila družba, ki izvaja tako prakso, izpostavljena znatni davčni obremenitvi).
The Greek authorities contend that the distinction between charges is justified on public policy grounds, including that ‘the conditions applying to each casino, justify and are fully in line with the practice of setting a different ticket price for casinos located near large urban centres […] and for casinos in the countryside […] which is mainly inhabited by rural populations who — in their majority — have lower incomes and educational levels and are more in need of being discouraged from playing games of chance than the inhabitants of urban areas’.
Grški organi ter igralnici Casino Mont Parnès in Casino Thessaloniki so Komisijo opozorili tudi na druge razlike med igralnicami v smislu različnih davčnih ali ureditvenih ukrepov.
On the observation of the complainant (Casino Loutraki) that the price of admission tickets for Corfu Casino changed from EUR 6 to EUR 15 when it was privatised in 2010, the Greek authorities respond that the remote geographical location of the island of Corfu makes it uncompetitive compared to all other Greek casinos (therefore it does not distort competition).
Navajajo, da bi te razlike, ki domnevno zagotavljajo prednost igralnici Loutraki (pritožniku), izničile prednosti, ki jih imajo upravičenke zaradi nižje vstopnine.
The authorities further argue that it is imperative to make the price of admission tickets dissuasive for the sake of protecting the inhabitants of Corfu, because the change in the operating conditions of the casino following privatisation will inevitably lead to a dramatic increase in its operating hours, its activities in general and its attractiveness.
Glavni ukrep, naveden v tem sklepu, je, da vsaka igralnica plača del letnih bruto prihodkov državi, vendar se po zakonu od igralnice Loutraki zahteva manjši delež kot od drugih igralnic.