Page 94 - Annual Report 2013
P. 94
Financial Statements
in combination with articles 25.1.1 & 25.1.2 of the Law 2338/1995 (the Airport Development Agreement).
The Company duly appealed before the competent Dispute Resolution Department of the Ministry of
Finance aiming to resolve the issue at the administrative level. No provision has been recognised, based
on Company’s experts’ opinion by reference to the specific legislation governing its tax affairs, since no
significant liability is expected to be materialised.
b) Further to the provisions of Law 4152/2013 a Special Fee on Properties Estate for the year 2013 was
imposed to the Company as usufructuary of the Airport land amounting to €12,9m. With respect to
property tax, the Tax Authority questioned the right of the Company to be exempted of any property tax
until 31 December 2015 as provided by article 26.5 of Law 2093/1992, in combination with articles 25.1.1
& 25.1.2 of Law 2338/1995 (the Airport Development Agreement). The Company duly appealed before
the competent Dispute Resolution Department of the Ministry of Finance aiming to resolve the issue
at the administrative level. No provision has been recognised, based on Company’s experts’ opinion by
reference to the specific legislation governing its tax affairs, since no significant liability is expected to be
materialised.
Municipal charges:
a) 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 2013 year end to €12,4m. 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 2010-2013 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. In addition, as per decisions No. 3495/2013, 3496/2013, 3497/2013 of the Administrative
Courts of Appeal, the petitions for the years 2010-2012 were fully upheld, thus rendering the imposition of
municipal charges for the years 2010-2012 fully unlawful.
b) 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. In addition in 2013 the
Spata Municipality served upon our Company a Mayor’s decision imposing municipal charges for the
years 2008-2010 including surcharges in the amount of €6,5m. Regarding the imposition for the year
2007, 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,
on the basis of new applicable legislation, 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. By virtue of the decision No. 14104/12028 dated 14 March 2013 our
motion was fully upheld. Regarding the imposition of municipal charges for the years 2008-2010 additional
petition was filed before the Competent Administrative Court of Athens alongside with the petition for the
suspension of payment of the respective charges and the motion for the annulment of the said decision
before the General Secretary of Decentralized Administration of Attica.
53 of 58 Financial Statements as at 31 December 2013 (Amounts in Euros unless otherwise stated).
in combination with articles 25.1.1 & 25.1.2 of the Law 2338/1995 (the Airport Development Agreement).
The Company duly appealed before the competent Dispute Resolution Department of the Ministry of
Finance aiming to resolve the issue at the administrative level. No provision has been recognised, based
on Company’s experts’ opinion by reference to the specific legislation governing its tax affairs, since no
significant liability is expected to be materialised.
b) Further to the provisions of Law 4152/2013 a Special Fee on Properties Estate for the year 2013 was
imposed to the Company as usufructuary of the Airport land amounting to €12,9m. With respect to
property tax, the Tax Authority questioned the right of the Company to be exempted of any property tax
until 31 December 2015 as provided by article 26.5 of Law 2093/1992, in combination with articles 25.1.1
& 25.1.2 of Law 2338/1995 (the Airport Development Agreement). The Company duly appealed before
the competent Dispute Resolution Department of the Ministry of Finance aiming to resolve the issue
at the administrative level. No provision has been recognised, based on Company’s experts’ opinion by
reference to the specific legislation governing its tax affairs, since no significant liability is expected to be
materialised.
Municipal charges:
a) 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 2013 year end to €12,4m. 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 2010-2013 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. In addition, as per decisions No. 3495/2013, 3496/2013, 3497/2013 of the Administrative
Courts of Appeal, the petitions for the years 2010-2012 were fully upheld, thus rendering the imposition of
municipal charges for the years 2010-2012 fully unlawful.
b) 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. In addition in 2013 the
Spata Municipality served upon our Company a Mayor’s decision imposing municipal charges for the
years 2008-2010 including surcharges in the amount of €6,5m. Regarding the imposition for the year
2007, 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,
on the basis of new applicable legislation, 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. By virtue of the decision No. 14104/12028 dated 14 March 2013 our
motion was fully upheld. Regarding the imposition of municipal charges for the years 2008-2010 additional
petition was filed before the Competent Administrative Court of Athens alongside with the petition for the
suspension of payment of the respective charges and the motion for the annulment of the said decision
before the General Secretary of Decentralized Administration of Attica.
53 of 58 Financial Statements as at 31 December 2013 (Amounts in Euros unless otherwise stated).
