Page 85 - 2board23full
P. 85
e) By means of a decision taken on 5 November 2009 the Mayor of Paiania Municipality charged the Company with
the payment of a total of €37m for the compensative municipal charges and penalties for the provision for waste,
landscaping, cleanliness and lighting maintenance for the period 1 January 2004 to 31 December 2009. In addition the
Municipality of Paiania has started charging municipal charges for the provision for waste, landscaping, cleanliness
and lighting maintenance through monthly electricity bills since March 2010, amounting in total at 2012 year end
to €9.1m. Management filed a number of petitions with the Administrative Court of Athens versus the Municipality
of Paiania, accompanied by corresponding petitions for the deferment of payments, claiming that in accordance
with the provisions of the ADA, AIA has been granted with the exclusive right to provide such services to airport
users. Said deferment of payment for the years 2004-2009 has been finally granted by order of the competent
Administrative Court of Athens until the issuance of a Court Decision on the petitions, while the respective petitions
for the deferment of payment for the years 2010-2012 have been rejected on the ground that the Company would not
suffer an irreparable damage. On 4 July 2012, the Administrative Court of Appeals accepted in substance the petitions
of the Company related to the imposition of municipal charges and penalties for the fiscal years 2004-2009 rendering
the respective decisions of the Mayor of Paiania as null and void to that effect. The remaining petitions for the years
2010-2012 were heard on 10 January 2013 by the Administrative Court of Appeals of Athens, pending the issuance of
the respective decisions.
f) By means of a decision taken on 27 December 2012 the Mayor of Spata Municipality charged the Company with
the payment of a total of €2.2m for the compensative municipal charges and penalties for the provision for waste,
landscaping, cleanliness and lighting maintenance for the year 2007, against spaces in Main Terminal Building and
Satellite Terminal Building of the Airport. Management filed a petition with the Administrative Court of Athens versus
the Municipality of Spata, accompanied by corresponding petition for the deferment of payment, claiming that in
accordance with the provisions of the ADA, AIA has been granted with the exclusive right to provide such services
to airport users. Said deferment of payment has been provisionally granted by order of the competent judge of the
Administrative Court of Athens until the issuance of a Court Decision on the petitions. In addition the Company prior
to its legal actions before the competent administrative courts filed a motion for the annulment of said decision
before the General Secretary of Decentralized Administration of Attica.
g) In accordance with the Law 3808/2009 the Greek State imposed a “special once off tax surcharge” on the profits
generated by legal entities in year 2008. The Company was advised by the Tax Authorities that it is liable to pay a
special once off tax surcharge amounting to €23m which was higher by €9m than the amount that should be paid in
accordance with the provisions of the law and the tax privileges which have been granted by the ADA. Tax Authorities
refused to modify the assessment of the once off tax surcharge and management proceeded with the legal actions to
remedy the erroneous tax bill referring the issue to the Athens Administrative Court of First Instance on 18 February
2010. No provision has been recognised based on Company’s experts’ opinion by reference to the specific legislation
governing its tax affairs, since the case is expected to be successfully concluded at its favour (refer also to note 5.15).
h) There are a number of pending legal lawsuits against the Company amounting to approximately €5m (2011: €5m)
for which management, following consultation with its Legal Counsel, believes that there is sufficient ground to
successfully defend these claims. No provision for these claims has been recognised in these financial statements on
the basis that no material liability is expected to arise.
5.30 Related parties transactions
The Company is jointly controlled by the Greek State and Hochtief Airport Group.
The Company has a related party relationship with its primary shareholders, by rendering or receiving services for the
operation of the airport. More specifically, the Company provides either aeronautical or non-aeronautical services to
public sector controlled entities and receiving public or private services i.e. fire protection, medical, cleaning services etc.
The above services are based on corresponding market’s terms and conditions and analysed as follows:
Financial Statements as at 31 December 2012 (Amounts in Euros unless otherwise stated) Page 50 of 54
the payment of a total of €37m for the compensative municipal charges and penalties for the provision for waste,
landscaping, cleanliness and lighting maintenance for the period 1 January 2004 to 31 December 2009. In addition the
Municipality of Paiania has started charging municipal charges for the provision for waste, landscaping, cleanliness
and lighting maintenance through monthly electricity bills since March 2010, amounting in total at 2012 year end
to €9.1m. Management filed a number of petitions with the Administrative Court of Athens versus the Municipality
of Paiania, accompanied by corresponding petitions for the deferment of payments, claiming that in accordance
with the provisions of the ADA, AIA has been granted with the exclusive right to provide such services to airport
users. Said deferment of payment for the years 2004-2009 has been finally granted by order of the competent
Administrative Court of Athens until the issuance of a Court Decision on the petitions, while the respective petitions
for the deferment of payment for the years 2010-2012 have been rejected on the ground that the Company would not
suffer an irreparable damage. On 4 July 2012, the Administrative Court of Appeals accepted in substance the petitions
of the Company related to the imposition of municipal charges and penalties for the fiscal years 2004-2009 rendering
the respective decisions of the Mayor of Paiania as null and void to that effect. The remaining petitions for the years
2010-2012 were heard on 10 January 2013 by the Administrative Court of Appeals of Athens, pending the issuance of
the respective decisions.
f) By means of a decision taken on 27 December 2012 the Mayor of Spata Municipality charged the Company with
the payment of a total of €2.2m for the compensative municipal charges and penalties for the provision for waste,
landscaping, cleanliness and lighting maintenance for the year 2007, against spaces in Main Terminal Building and
Satellite Terminal Building of the Airport. Management filed a petition with the Administrative Court of Athens versus
the Municipality of Spata, accompanied by corresponding petition for the deferment of payment, claiming that in
accordance with the provisions of the ADA, AIA has been granted with the exclusive right to provide such services
to airport users. Said deferment of payment has been provisionally granted by order of the competent judge of the
Administrative Court of Athens until the issuance of a Court Decision on the petitions. In addition the Company prior
to its legal actions before the competent administrative courts filed a motion for the annulment of said decision
before the General Secretary of Decentralized Administration of Attica.
g) In accordance with the Law 3808/2009 the Greek State imposed a “special once off tax surcharge” on the profits
generated by legal entities in year 2008. The Company was advised by the Tax Authorities that it is liable to pay a
special once off tax surcharge amounting to €23m which was higher by €9m than the amount that should be paid in
accordance with the provisions of the law and the tax privileges which have been granted by the ADA. Tax Authorities
refused to modify the assessment of the once off tax surcharge and management proceeded with the legal actions to
remedy the erroneous tax bill referring the issue to the Athens Administrative Court of First Instance on 18 February
2010. No provision has been recognised based on Company’s experts’ opinion by reference to the specific legislation
governing its tax affairs, since the case is expected to be successfully concluded at its favour (refer also to note 5.15).
h) There are a number of pending legal lawsuits against the Company amounting to approximately €5m (2011: €5m)
for which management, following consultation with its Legal Counsel, believes that there is sufficient ground to
successfully defend these claims. No provision for these claims has been recognised in these financial statements on
the basis that no material liability is expected to arise.
5.30 Related parties transactions
The Company is jointly controlled by the Greek State and Hochtief Airport Group.
The Company has a related party relationship with its primary shareholders, by rendering or receiving services for the
operation of the airport. More specifically, the Company provides either aeronautical or non-aeronautical services to
public sector controlled entities and receiving public or private services i.e. fire protection, medical, cleaning services etc.
The above services are based on corresponding market’s terms and conditions and analysed as follows:
Financial Statements as at 31 December 2012 (Amounts in Euros unless otherwise stated) Page 50 of 54
