ΣτΕ Α' 7μ. 1477/2022 - Εισφορά διαδικτύου 2% υπέρ ΕΔΟΕΑΠ

ΣτΕ Α' 7μ. 1477/2022 - Εισφορά διαδικτύου 2% υπέρ ΕΔΟΕΑΠ. Απαράδεκτη ως στρεφόμενη κατά μη εκτελεστών πράξεων αίτηση της Ένωσης διαφημιστικών εταιρειών για ακύρωση της 11/2018 Εγκυκλίου και άλλων απαντητικών - ενημερωτικών εγγράφων του ΕΔΟΕΑΠ.
05/07/2022


ΣτΕ Α' 7μ. 1477/2022
Πρόεδρος: Σπ. Χρυσικοπούλου, Αντιπρόεδρος ΣτΕ
Εισηγητής: Αντ. Ζιαμπάρας, Πάρεδρος ΣτΕ

Εισφορά διαδικτύου 2% υπέρ ΕΔΟΕΑΠ. Απαράδεκτη ως στρεφόμενη κατά μη εκτελεστών πράξεων αίτηση της Ένωσης διαφημιστικών εταιρειών για ακύρωση της 11/2018 Εγκυκλίου και άλλων απαντητικών - ενημερωτικών εγγράφων του ΕΔΟΕΑΠ.

Με την απόφαση ΣτΕ Α' 7μ. 1477/2022, η οποία εκδόθηκε επί αιτήσεως της Ένωσης Εταιρειών Διαφήμισης και Επικοινωνίας Ελλάδος (ΕΔΕΕ) για την ακύρωση της 11/2018 Εγκυκλίου και άλλων εγγράφων του ΕΔΟΕΑΠ σχετικών με την εισφορά διαδικτύου 2% (περ. στ’ της παρ. 1 του άρθρ. 6 του α.ν. 248/1967, όπως η παρ. αυτή αντικαταστάθηκε με την παρ. 2 του άρθρ. 24 του ν. 4498/2017), κρίθηκαν τα εξής:
I. Με την ειδική εισφορά διαδικτύου βαρύνονται οι λήπτες των υπηρεσιών διαφήμισης ή προβολής ή εν γένει προώθησης πωλήσεων προϊόντων ή διάθεσης υπηρεσιών που τελούνται αποκλειστικά ή κατά κύριο λόγο μέσω διαδικτύου (internet), εφόσον αυτοί έχουν κατοικία ή έδρα στην Ελλάδα. Ειδικότερα, κατά την έννοια των διατάξεων των παρ. 1 περίπτ. στ και 2 περίπτ. ε του άρθρ. 6 του α.ν. 248/1967, όπως οι παρ. αυτές αντικαταστάθηκαν αντιστοίχως με τις παρ. 2 και 3 του άρθρ. 24 του ν. 4498/2017, και των άρθρ. 23 και 24 του Κανονισμού Είσπραξης Εσόδων του ΕΔΟΕΑΠ, οι διαφημιζόμενοι ή προβαλλόμενοι αποκλειστικά ή κατά κύριο λόγο μέσω διαδικτύου έχουν υποχρέωση, εφόσον έχουν την κατοικία ή την έδρα τους στην Ελλάδα, να αποδίδουν στον Ε.Δ.Ο.Ε.Α.Π. εισφορά ποσοστού 2%, η οποία υπολογίζεται επί της αμοιβής που καταβάλλουν στον διαδικτυακό πάροχο της διαφημιστικής υπηρεσίας, ανεξαρτήτως εάν ο πάροχος αυτός έχει την κατοικία ή την έδρα του στην Ελλάδα ή την αλλοδαπή. Ως διαφήμιση δε ή προβολή νοείται, κατά την έννοια της περιπτ. στ της παρ. 1 του άρθρ. 6 του α.ν. 248/1967, όχι οποιαδήποτε ανακοίνωση λαμβάνει χώρα στο διαδίκτυο έναντι αμοιβής, αλλά μόνον εκείνη που γίνεται στο πλαίσιο εμπορικής, βιομηχανικής, βιοτεχνικής, επιχειρηματικής ή άλλης εν γένει επαγγελματικής δραστηριότητας και σκοπό έχει την προώθηση της πώλησης προϊόντων ή της διάθεσης υπηρεσιών. Εξάλλου, η εν λόγω εισφορά καταβάλλεται στον Ε.Δ.Ο.Ε.Α.Π. από τον λήπτη των διαφημιστικών υπηρεσιών μόνο αν ο διαδικτυακός πάροχος των υπηρεσιών αυτών δεν αποτελεί επιχείρηση ή εκμετάλλευση ενημερωτικού ή ψυχαγωγικού μέσου μαζικής ενημέρωσης και ψυχαγωγίας (Μ.Μ.Ε.) που δραστηριοποιείται στην Ελλάδα. Στην αντίθετη περίπτωση, αν δηλαδή ο διαδικτυακός πάροχος των διαφημιστικών υπηρεσιών είναι μέσο μαζικής ενημέρωσης και ψυχαγωγίας (Μ.Μ.Ε.) που δραστηριοποιείται στην Ελλάδα, καταβάλλεται από την επιχείρηση Μ.Μ.Ε. η προβλεπόμενη στην περίπτ. β της παρ. 1 του άρθρ. 6 του α.ν. 248/1967 πρόσθετη εργοδοτική εισφορά ποσοστού 2% επί του κύκλου εργασιών της και όχι (και) η ένδικη ειδική εισφορά της περίπτ. στ της παρ. 1 του άρθρου αυτού.
II. Η προσβαλλόμενη Εγκύκλιος, όπως προκύπτει από το όλο περιεχόμενό της, αποτελεί απλή ενημερωτική - ερμηνευτική εγκύκλιο του Ε.Δ.Ο.Ε.Α.Π., με την οποία διευκρινίζεται στους ενδιαφερομένους ο κύκλος των υπόχρεων προς καταβολή της ένδικης εισφοράς διαδικτύου και το πεδίο εφαρμογής της διάταξης και παρέχονται επεξηγήσεις για την ορθή και ομοιόμορφη εφαρμογή της. Συνεπώς, δεν έχει εκτελεστό χαρακτήρα και απαραδέκτως πλήττεται με την αίτηση ακυρώσεως. Αβασίμως δε προβάλλει η ΕΔΕΕ ότι η Εγκύκλιος περιέχει νέες κανονιστικές ρυθμίσεις. Ομοίως, τα λοιπά προσβαλλόμενα έγγραφα του ΕΔΟΕΑΠ έχουν αμιγώς πληροφοριακό – ενημερωτικό χαρακτήρα, διότι με αυτά ο Οργανισμός αποσαφηνίζει στους αποδέκτες των εγγράφων (Ένωση διαφημιστικών εταιρειών, Σύνδεσμο Διαφημιζομένων Ελλάδος και Ξενοδοχειακό Επιμελητήριο της Ελλάδος) την έννοια και το πεδίο εφαρμογής της διάταξης της περ. στ' της παρ. 1 του άρθρ. 6 του α.ν. 248/1967 και τους επεξηγεί, και επί τη βάσει παραδειγμάτων, τον τρόπο υπολογισμού της εισφοράς. Συνεπώς, δεν έχουν εκτελεστό χαρακτήρα και απαραδέκτως πλήττονται με την αίτηση ακυρώσεως. Αβασίμως δε προβάλλει η ΕΔΕΕ ότι τα εν λόγω έγγραφα εισάγουν ρύθμιση που προσκρούει στις διατάξεις του ν. 4498/2017 και, ως εκ τούτου, έχουν κανονιστικό περιεχόμενο.

ΕΙΣΑΓΓΕΛΕΑΣ ΑΡΕΙΟΥ ΠΑΓΟΥ:ΕΦΑΡΜΟΓΗ ΔΙΑΤΑΞΕΩΝ ΓΙΑ ΤΙΣ ΠΡΟΦΥΛΑΚΙΣΕΙΣ

 

 

EUROPEAN PARLIAMENT latest

European
Parliament

Article - Coming up: energy, minimum wages, common charger

23/08/2022


MEPs are set to adopt new laws to improve the lives of Europeans in the autumn, including on energy security, gender equality and artificial intelligence.

Latest news - Next REGI committee meeting - Thursday 1 September 2022 - Committee on Regional Development

23/08/2022



The next REGI Committee meeting will take place on Thursday 1 September 2022 from 9.00am - 12.30pm

REGI meeting Calendar - September-December 2022
List Coordinators REGI - 9th term
REGI Newsletter
Research studies for REGI Committee
Source : © European Union, 2022 - EP

Latest news - Next TRAN meeting: Wednesday 31 August 2022 - Committee on Transport and Tourism

23/08/2022




The next TRAN meeting will take place on Wednesday 31 August 2022, 9.00 - 11.30 in room József Antall (4Q1) from where it will be webstreamed.


List of TRAN Coordinators - January 2022
Calendar of TRAN meetings 2022
TRAN work in progress (situation 25.07.2022)
Tourism Task Force - composition
Watch TRAN meetings live
Latest votes in TRAN
TRAN studies and publications
Press Room
EU Fact Sheets: Transport and tourism
Fact She
Answer to a written question - Dangerous resurgence in attacks by Boko Haram in Cameroon’s Far North Region - E-002682/2022(ASW)

23/08/2022
Απάντηση σε γραπτή ερώτηση - Ανάγκη άμεσης αντίδρασης της ΕΕ στην απειλή του αναθεωρητισμού της Τουρκίας - E-002512/2022(ASW)

23/08/2022

Βλ. ερώτηση (ερωτήσεις) : E-002512/2022
Answer to a written question - Proceedings following complaints against eDreams - P-002743/2022(ASW)

23/08/2022

See question(s) : P-002743/2022
Answer to a written question - Common European action on care - E-002488/2022(ASW)

23/08/2022

See question(s) : E-002488/2022

Highlights - Voting session and exchanges on topical issues - Committee on Agriculture and Rural Development

23/08/2022



On 31 August, AGRI will adopt its opinion on the EU 2023 General Budget.

AGRI Members will also consider two draft opinions on, respectively, EP proposals for Treaties amendments and EU energy policy (REPowerEU). They will also discuss the sustainable use of plant protection products, the results and perspectives of this year's EU harvest, and the farm certification schemes for sustainable agriculture.

Latest news - Next AFET committee meeting - 31 August and 1 September 2022 - Committee on Foreign Affairs

23/08/2022



The next ordinary AFET Committee meeting is scheduled to take place on:
Wednesday, 31 August and Thursday, 1 September 2022

The meetings will be web-streamed.

AFET-SEDE-DROI meetings 2022

Άρθρο - Προσεχώς στο β' εξάμηνο του 2022: ενέργεια, κατώτατος μισθός, κοινός φορτιστής

23/08/2022


Το ΕΚ θα έχει φορτωμένο πρόγραμμα όταν επιστρέψει στις εργασίες του μετά το καλοκαίρι: θα συζητηθούν, μεταξύ άλλων, η ενεργειακή ασφάλεια, η ισότητα των φύλων και η τεχνητή νοημοσύνη.

Πηγή : © Ευρωπαϊκή Ένωση, 2022 - EK

IMF latest news

 

Aditya Narain and Marina Moretti on Regulating Fintech August 23, 2022 Welcome to episode 4 of Fintech Forward, the IMF podcast that focuses on financial technology. Hosted by IMF economist Tara Iyer, the special 5-part series draws from the expertise of the IMF Monetary and Capital Markets Department (MCM) to better understand the impact of emerging technologies on financial systems and local economies around the world. In this podcast, MCM's Aditya Narain and Marina Moretti say regulation of financial technology aims to protect consumers and markets, not stifle innovation. Marina Moretti is Assistant Director, Aditya Narain is Deputy Director, and Tara Iyer an economist, all in the IMF Monetary and Capital Markets Department. Listen to the podcast Read the transcript   ***** Thanks for listening to the podcast. We're always looking to improve your experience so let us know if you have any suggestions! Send your comments to me at bedwards2@imf.org.   Bruce Edwards Producer, IMF Podcasts

High-quality, reliable, and comparable gauges are lacking. Here’s how to close the gap.

Dear maria, We just published a new blog—please find the full text below.  Achieving Net-Zero Emissions Requires Closing a Data Deficit (IMAGE: HURCA/ISTOCK BY GETTY IMAGES AND IMF) By Charlotte Gardes-Landolfini and Fabio Natalucci Climate change is transforming the global investment landscape, creating new risks and opportunities. Physical risks, from rising sea levels to the lethal heat waves scorching Europe and elsewhere, affect asset values for everything from stocks to real estate and infrastructure. So-called transition risk—including government policies to reduce greenhouse gas emissions—lowers the value of fossil fuel companies.

NATO latest

 

Secretary General stresses NATO long-term support for Ukraine at Crimea Platform The NATO Secretary General, Mr. Jens Stoltenberg, participated with President Volodymyr Zelenskyy and other world leaders in the online Summit of the International Crimea Platform on Tuesday (23 August 2022). He detailed the strong support that NATO and Allies are providing Ukraine. Click here to download the speech of NATO Secretary General at the Crimea Platform Summit. The transcript of the speech is available on the NATO website.

WTO TRADE BAROMETERS

WTO TRADE BAROMETERS

Goods Barometer points to stagnating global trade growth

The latest WTO Goods Trade Barometer issued on 23 August was steady but below the recent trend line for merchandise trade, suggesting that global goods trade continued to grow in the second quarter of 2022 but that the pace of growth was slower than in Q1 and is likely to remain weak in the second half of the year.


Goods Barometer points to stagnating global trade growth

The Goods Trade Barometer is a composite leading indicator for world trade, providing real-time information on the trajectory of merchandise trade relative to recent trends. The latest reading of 100.0 coincides exactly with the baseline value of the index, indicating on-trend trade expansion.

However, the overall barometer remains below a companion index representing actual merchandise trade volumes, suggesting that year-on-year trade growth may slow further but remain positive when official Q2 statistics become available, with trade simultaneously weighed down by the conflict in Ukraine and buoyed by the lifting of COVID-19 lockdowns in China.

The volume of world merchandise trade plateaued with year‐on‐year growth slowing to 3.2% the first quarter of 2022, down from 5.7% in fourth quarter of 2021. The slowdown in Q1 only partly reflected the impact of the conflict in Ukraine, which broke out in late February. Lockdowns in China also weighed heavily on trade in the first quarter.

The components of the goods barometer are a mixed bag, with most indices showing on trend or below trend growth. The forward-looking export orders index (100.1) is on trend but has turned downwards. The automotive products index (99.0) is only slightly below trend but has lost its upward momentum. Indices for air freight (96.9) and electronic components (95.6) are below trend and pointing down, while the raw materials index (101.0) has recently risen slightly above trend. The main exception is the container shipping index (103.2), which has risen firmly above trend as shipments through Chinese ports have increased with the easing of COVID-19 restrictions.

The latest barometer reading is consistent with the WTO's most recent trade forecast from last April, which predicted 3.0% growth in the volume of world merchandise trade in 2022. However, uncertainty surrounding the forecast has increased due to the ongoing conflict in Ukraine, rising inflationary pressures, and expected monetary policy tightening in advanced economies. A revised forecast will to be issued in early October.

The full Goods Trade Barometer is available here.

Further details on the methodology are contained in the technical note here.

GAIN Reports from August 22, 2022

 

The following GAIN reports were released on August 22, 2022. _______   Burma: FAIRS Export Certificate Report Annual This report lists the major certificates required by Burmese government agencies for U.S. agricultural products exported to Burma. The list of certificates primarily focuses on major U.S. agricultural exports to Burma, such as soybeans and soybean meal, wheat products, distillers dried grains with solubles, meat and poultry products, fruits and vegetables, other grocery items, and seeds. This report reflects updated certificate requirements for imported meat, poultry, animal feed, and human food products. There are no changes in the certificate requirements from the previous report.   Burma: FAIRS Annual Country Report Annual This report reflects updates on the Food law in Section I, Food Labeling in Section II, and import procedures Section IX.   Canada: Biofuels Annual Canada’s Clean Fuel Regulation (CFR), Quebec's new low-carbon fuel regulation, and E15 in Ontario (in 2030) are expected to drive up ethanol demand in Canada. The CFR became law on July 6, 2022 and is designed to reduce greenhouse gas (GHG) emissions associated with transportation fuel. In 2021, Canadian imports of U.S. fuel ethanol increased eight percent, year-over-year, to 1.3 billion liters. This increase was driven by higher Canadian fuel usage and an increased share of domestic supply going to exports. In 2022, imports of U.S. fuel ethanol are forecast at a record 1.5 billion liters with further expansion of the fuel pool and an upward trend in the average nationwide blend level.   China: US Lobster Leads Summer Cooking Trend In the summer of 2022, ATO Beijing Director Lashonda McLeod Harper, together with Chef Andrea Susto and Chef Rain Xing from Michelin star restaurant, Opera Bombana, created cooking videos that combined Chinese and Western cuisine featuring U.S. food and wine. The demonstration videos were launched during China’s Dragon Boat Festival and were an instant social media hit, receiving well over 1.1 million views.   China: Wood Products Annual The People’s Republic of China’s (PRC) wood manufacturing sectors are facing significant headwinds including rising costs, weakening economic conditions, COVID-19 related disruptions to operations, and increasing international competition. China’s wood product imports are forecast to decline significantly in 2022 due to weak market demand, particularly in the housing sector, and logistics challenges. Recently released draft implementation regulations of the 2020 Forest Law do not stipulate any changes to existing PRC timber import policies and could leave the PRC as the world’s top importer of illegal timber, a major cause of illegal deforestation.   Honduras: Sugar Annual Sugar production and exports are projected slightly up in marketing year (MY) 2023 (October 2022 to September 2023) because of the increase in productivity yields, harvested area, additional investments in the sugar sector and increased exports as the Honduran Sugar Industry recovers from the impact of hurricanes ETA and IOTA in November 2020. MY 2022/23 revised estimates show an increase of 0.74% for sugar production and 1.15% in sugar exports. Recovery efforts are expected to last until the end of Fiscal Year (FY) 2023, however the sugar industry is already reaching production levels similar to those reached in FY 2020. Therefore, MY 2023 forecasts signal a rebound to pre-hurricane estimates: 5.28 million MT of sugarcane harvested, 548,000 MT of sugar produced, and 176,000 MT of sugar exported.   India: Indian Government Publishes New Protocol Granting Expanded Market Access for US-Origin Cherries  On August 3, 2022, the Plant Quarantine Division of the Ministry of Agriculture and Farmers Welfare, Government of India, published the Plant Quarantine (Regulation of Import into India) (Third Amendment) Order, 2022. The amended order relates to the import of pome fruits from different countries, including the United States, and grants expanded market access for U.S.-origin cherries from the northwest United States. To date, the amendment order has not been notified to the World Trade Organization.   Israel: Israel Grants Market Access for US Processed Meat Products In June 2022, Israel authorized the import of U.S. processed meat products, thus making the United States the first and only country with market access for processed meat products in Israel.   Japan: Japan Proposes to Streamline GI Application Process Japan’s Ministry of Agriculture, Forestry, and Fisheries proposed to revise the Geographical Indication (GI) Act to boost exports of GI-protected processed foods. Comment period ends on September 1, 2022.   Japan: Japan Sets New 2030 Targets for Green Food System Strategy  The Ministry of Agriculture, Forestry, and Fisheries released 2030 targets for its “Green Food System Strategy,” including a 10.6 percent reduction in carbon dioxide emissions, a 20 percent reduction in use of chemical fertilizers, and a 10 percent reduction in use of chemical pesticides. MAFF previously set both 2030 and 2050 targets for other key performance indicators, including electrification of agricultural equipment, expansion of organic production, and consideration of sustainability for imported food and agricultural products.   Thailand: Successful US Food Showcase at US Pavilion-Thaifex Anuga Asia 2022 The successful physical U.S. pavilion at Thaifex Anuga Asia 2022 featured a variety of U.S. food and beverages products and partnered with nine U.S. cooperators and one state department of agriculture as well as 16 importers. Thaifex Anuga Asia was well attended this year with over 51,000 visitors.   For more information, or for an archive of all FAS GAIN reports, please visit gain.fas.usda.gov/.

CDC:Join Us to Talk Products for Patient Safety

 

Join Us to Talk Products for Patient Safety
Experts from CDC, FDA, academia & industry discuss product development to combat healthcare-associated infections

There is still time to register for next Tuesday’s Drug Development Considerations for the Prevention of Healthcare-Associated Infections public workshop, co-sponsored by CDC and the Food & Drug Administration (FDA). Join experts from CDC, FDA, academic researchers, patient representatives, and private industry to discuss: The current state of development of pathogen-directed products used to prevent healthcare-associated infections (HAIs) Evidence supporting decolonization and pathogen reduction (in colonized patients) as a strategy to prevent infection and transmission of antimicrobial-resistant healthcare-associated pathogens Antimicrobial resistance threats as potential targets for decolonization and pathogen reduction Challenges and potential approaches to drug development and registration of products for the prevention of healthcare-associated infections

	Join me at next week’s @CDC_AR and @US_FDA workshop on products to prevent healthcare-associated infections and combat #AntimicrobialResistance. Registration: https://bit.ly/3xwoA2t