natgillin/translations-raw huggingface dataset:
Rentebeløbet beregnes med renters rente i overensstemmelse med kapitel V i Kommissionens forordning (EF) nr. 794/2004 og Kommissionens forordning (EF) nr. 271/2008 om ændring af forordning (EF) nr. 794/2004.
the Commission observes that the aid under investigation was granted only when the rebate measures entered into force.
Desuden skal Italien ophæve alle udestående betalinger af støtten i henhold til den i artikel 1 omtalte ordning med virkning fra datoen for vedtagelsen af denne afgørelse.
Until then undertakings had an obligation to pay the full amount due for taxes and contributions.
det samlede beløb (hovedstol og tilbagebetalingsrenter), der skal tilbagesøges fra hver modtager
Exceptional circumstances:
en detaljeret beskrivelse af de foranstaltninger, der allerede er truffet eller planlagt for at efterkomme denne afgørelse
absolute impossibility of recovery
dokumentation for, at modtagerne er blevet pålagt at tilbagebetale støtten.
Under Article 288 of the TFEU, the Member State to which a recovery decision is addressed is obliged to implement the decision.
Italien underretter Kommissionen om udviklingen i de foranstaltninger, der træffes for at efterkomme denne afgørelse, indtil tilbagesøgningen af den i artikel 4 omhandlede støtte er tilendebragt.
As indicated above, the Court has identified one exception to this obligation, namely where the Member States demonstrates the existence of exceptional circumstances that make it absolutely impossible to execute the decision.
Italien indsender på Kommissionens anmodning straks oplysninger om de foranstaltninger, der allerede er truffet eller er planlagt for at efterkomme afgørelsen.
Member States usually raise this argument in discussions with the Commission after the adoption of a decision ordering recovery [76].
Italien giver tillige detaljerede oplysninger om de støttebeløb og renter, modtagerne allerede har tilbagebetalt.
However, in this case, Italy has argued prior to the adoption of the decision that for certain measures recovery should not be ordered because it would be absolutely impossible to implement the order.
Artikel 7
Since Italy raised this issue in the course of the formal investigation, and since a general principle of law states that no-one can be required to do the impossible, the Commission considers it appropriate to deal with the question in the Decision itself [77].
Denne afgørelse er rettet til Den Italienske Republik.
It should first be recalled that the Court of Justice has consistently given a very strict interpretation to the concept of ‘absolute impossibility’.
Udfærdiget i Bruxelles, den 14. august 2015.
The condition that recovery must be absolutely impossible is not fulfilled where the Member State merely informs the Commission of the legal, political or practical difficulties involved in implementing the decision [78].
På Kommissionens vegne
The only instance where ‘absolute impossibility’ can be accepted is where recovery would, from the beginning, be impossible in objective and absolute terms [79].
Medlem af Kommissionen
In the case at hand, the Italian authorities have repeatedly argued that a precise calculation of the amount of incompatible aid to be recovered is absolutely impossible.
Kommissionens afgørelse C(2012) 7128 final (EUT C 381 af 11.12.2012, s. 32).
Under the Italian Civil Code (Article 2200) and tax law, they say, undertakings have a duty to keep business and accounting records only for 10 years.
Afgørelse (ordinanza) fra den almindelige domstol (tribunale) i Cuneo af 18.2.2011, hvormed der anmodes om oplysninger i overensstemmelse med Kommissionens meddelelse om de nationale domstoles håndhævelse af statsstøttereglerne.
The documentary evidence of damage caused by a natural disaster has to be assembled on the basis of official documents (business and accounting records) drawn up at the time of the event.
EUT C 85 af 9.4.2009, s. 1.
For events that happened more than 10 years ago, therefore, it is no longer possible to determine the amount of damage suffered by individual beneficiaries, or the amount already compensated from other sources, such as insurance or other aid measures.
Brevet nævnte foranstaltninger i forbindelse med jordskælv, der berørte regionerne Umbria og Marche i 1997, Molise og Puglia i 2002 og Abruzzo i 2009, eller andre lignende foranstaltninger, som Italien havde iværksat.
For most of the measures under investigation, more than 10 years have elapsed since the natural disaster.
Protokollat (verbale di udienza) for retsmødet ved den almindelige domstol i Vercelli af 19. juni 2012 indeholdende en anmodning om oplysninger om den verserende sag SA.33083 (11/CP).
This is the case for all the events relating to case SA.33083 (12/C), i.e. the earthquake in eastern Sicily in 1990, the floods in northern Italy in 1994, the earthquake in Marche and Umbria in 1997, the earthquake in Molise and Puglia in 2002, and the earthquake and eruptions of Mount Etna in the province of Catania in 2002.
Ifølge ISTAT (Istituto Nazionale di Statistica, det nationale statistiske kontor) faldt BNP fra 26314,5 mio. EUR i 2008 til 25343,2 mio. EUR i 2009 (dvs. et fald på 3,7 %).
Italy thus contends that for these events it is no longer possible to trace records proving the damage (or any compensation received).
Se fodnote 3.
Under Article 107(2)(b) of the TFEU, aid ‘to make good damage caused by natural disasters’ is compatible with the internal market, and aid is incompatible and must be recovered only if it exceeds the damage suffered.
Herunder virksomheder i industri-, handels-, håndværks- og landbrugssektorerne, der drev virksomhed i det område, der var berørt af jordskælvet.
However, the vast majority of beneficiaries that have suffered damage as a result of natural disasters that occurred more than 10 years ago no longer have the documents needed to show that they suffered damage, or to prove the amount of the damage suffered, because under Italian law companies are not required to keep business and accounting records for more than 10 years.
Udpeget ved premierministerens dekret (decreto) af 15.1.1991.
As a result, if the Commission were to order the recovery of the amount of aid exceeding the level of damage for which the beneficiaries can still provide proof, the Member State would be required to recover aid which was compatible with the internal market under Article 107(2)(b) and to which undertakings that had suffered damage as a consequence of a natural disaster were in reality entitled.
Artikel 138 i finansloven for 2001, som ændret ved lovdekret nr. 355 af 28.9.2011.
In principle, the Commission ought to order the recovery of the incompatible aid granted by Italy under the measures referred to in recital 109.
Lov nr. 289 af 27.12.2002 (finansloven for 2003), artikel 9, stk. 17.
However, (a) the beneficiaries of the measures are undertakings located in areas affected by natural disasters;
Ved en enkelt betaling eller i rater ved beløb på over 5000 EUR.
aid to make good the damage caused by natural disasters constitutes aid which is, in law, compatible with the internal market under Article 107(2)(b) of the TFEU;
Artikel 23i, stk. 5, i lovdekret nr. 355 af 24.12.2003, ophøjet til lov ved lov nr. 47 af 27.2.2004 og ved ministerielt dekret (decreto) af 8.4.2004.
most of these natural disasters happened more than 10 years before the date of the present Decision;
Lov nr. 266 af 23.12.2005 (finansloven for 2006), artikel 1, stk. 363.
and finally, (d) under national law the beneficiaries of the aid are not required to keep records for longer than 10 years, so that it would be impossible in objective and absolute terms to determine the precise amount of damage they suffered as a direct consequence of the natural disaster.
Se fodnote 12
In the very specific circumstances of the aid measures that are the subject of this Decision, therefore, the Commission accepts that for natural disasters that occurred more than 10 years before the date of the present Decision it is legally and factually impossible to obtain the information necessary to calculate the precise amount of incompatible aid to be recovered.
Lov nr. 81 af 11.3.2006, der ophøjer lovdekret nr. 2 af 10.1.2006 til lov.
To enforce a recovery order under these conditions would therefore be impossible in objective and absolute terms.
Artikel 3c, stk. 2, i lov nr. 17 af 26.2.2007, der ophøjer lovdekret nr. 300 af 28.12.2006 til lov.
However, the impossibility of calculating the precise amount of incompatible aid to be recovered does not apply to undertakings that did not have a place of business (such as their principal place of business or another business unit) in the area affected by the natural disaster at the time of the event.
Lov nr. 248 af 31.12.2007, artikel 36a.
These beneficiaries of the measures referred to in recital 109 must not be excluded from recovery, since they could not have suffered any direct damage caused by the natural disaster, and consequently could not be entitled to aid that was compatible with the internal market under Article 107(2)(b) of the TFEU.
Med undtagelse af virksomheder i bank- og forsikringssektoren.
The Italian authorities must establish whether there was a place of business by consulting the information in the public registers for the time of the event.
Skaderne betragtedes som »alvorlige« ( rilevante) i den forstand, hvori udtrykket er anvendt i artikel 16a i lov nr. 22 af 21.1.1995, som ophøjede lovdekret nr. 646 af 24.11.1994 til lov, hvis de udgjorde mere end en sjettedel af den indberettede indkomst for regnskabsåret 1993 og under alle omstændigheder mindst 2 mio. ITL (ca. 1032,39 EUR).
In conclusion, the Commission finds that, given the specific nature of the cases in question, it would be absolutely impossible for Italy to recover any aid unlawfully granted under the measures under investigation where the natural disaster occurred more than 10 years before the date of the present Decision, with the exception of beneficiaries without a place of business in the area affected by the natural disaster at the time of the event.
Lov nr. 350 af 24.12.2003 (finansloven for 2004), artikel 4, stk. 90.
Apart from that group, no order should be made requiring recovery of the aid granted under the unlawful and incompatible schemes where the natural disaster occurred more than 10 years before the date of this Decision.
Lov nr. 296 af 27.12.2006, artikel 1, stk. 1011, der henviser til premierministerens dekret (ordinanza) nr. 3442 af 10.6.2005, som henviser til premierministerens dekret nr. 3254 af 29.11.2002.
CONCLUSION
I lov nr. 296 af 27.12.2006 nævner artikel 1, stk. 1011 »enhver skat eller ethvert bidrag […] nedskrives til 50 %«.
The Commission finds that Italy has unlawfully put into effect the aid measures referred to in recital 109 in breach of Article 108(3) of the TFEU.
Artikel 2, stk. 1, i lovdekret nr. 61 af 8.4.2008, ophøjet til lov ved lov nr. 103 af 6.6.2008 (finansieret i henhold til lov nr. 244 af 24.12.2007, artikel 2, stk. 109), artikel 3, stk. 2, i lovdekret nr. 162 af 23.10.2008, ophøjet til lov ved lov nr. 201 af 22.12.2008.
Since no grounds can be identified for finding the measures to be compatible with the internal market, they must be held to be incompatible.
Artikel 6, stk. 4a og 4b, i lovdekret nr. 185 af 29.11.2008, ophøjet til lov ved lov nr. 2 af 28.1.2009.
Article 14 of Regulation (EC) No 659/1999 states that ‘Where negative decisions are taken in cases of unlawful aid, the Commission shall decide that the Member State concerned shall take all necessary measures to recover the aid from the beneficiary … The Commission shall not require recovery of the aid if this would be contrary to a general principle of Union law’ [80].
Lov nr. 183 af 12.11.2011, artikel 33, stk. 28.
In the light of the exceptional circumstances discussed in recitals 147 to 152, recovery should not be ordered where the aid was granted under the measures in question to individual beneficiaries in areas hit by natural disasters more than 10 years before the date of the present Decision, except where the beneficiary had no place of business in the area affected by the natural disaster at the time of the event.
»[…] med hjemsted på datoen for jordskælvet« eller »med skattemæssig bopæl eller forretningssted […]«.
Italy has demonstrated that it would be absolutely impossible to calculate the precise amount of incompatible aid to be recovered.
Udpeget ved premierministerens dekret (decreto) nr. 3 af 16.4.2009.
Individual beneficiaries who are eligible for aid that is compatible with the internal market under the exemption in Article 107(2)(b) of the TFEU may no longer have at their disposal the documents needed to provide evidence of the damage caused by the natural disaster, and to show whether or not they have already received compensation for all or part of the damage suffered.
Premierministerens dekret (ordinanza) nr. 3837 af 30.12.2009.
However, aid must be recovered if it was granted under any of the measures in question to individual beneficiaries without a place of business in the area affected by the natural disaster at the time of the event (even where the natural disaster happened more than 10 years before the date of the present Decision).
Artikel 39 af lovdekret nr. 78 af 31.5.2010, ophøjet til lov ved lov nr. 122 af 30.7.2010.
Italy must establish whether there was a place of business by consulting the information in the public registers for the time of the event.
Lovdekret nr. 225 af 29.12.2010, artikel 3.
The Commission will therefore require Italy to take all necessary measures to recover only the incompatible aid granted and paid out to individual undertakings under the measures referred to in recital 109 otherwise than in individual cases that satisfy the tests of compatibility with the internal market by virtue of the exemption in Article 107(2)(b) of the Treaty, as explained in recital 136, or cases where the individual grant is in line with the applicable de minimis regulation, or cases where the individual benefit is granted in conformity with an approved aid scheme or an exemption regulation, as explained in recital 134.
Premierministerens dekret (decreto) af 16.8.2011.
Within two months of the notification of this Decision, Italy must order aid recipients to repay the aforementioned unlawful and incompatible State aid.
Lov nr. 183 af 12.11.2011 (stabilitetsloven for 2012), artikel 33, stk. 28.
In compliance with Article 14(2) of Regulation (EC) No 659/1999, the amount to be recovered must bear interest, calculated in compliance with Article 9 of Commission Regulation (EC) No 794/2004 [81], from the date on which it was put at the disposal of the beneficiary and until full recovery.
Udpeget ved premierministerens dekret (decreto) af 15.1.1991.
The Commission requests Italy to return the attached form recording progress in the recovery procedure, to draw up a list of beneficiaries, and to specify clearly the measures taken for the immediate and effective recovery of the aid.
Udpeget ved premierministerens dekreter af 26. og 29.11.1994.
It also requests Italy to send, within two months of the date of notification of this Decision, any documents showing that procedures have been initiated to recover illegal and incompatible aid from the beneficiaries (for example, administrative documents, circulars, recovery orders issued, etc.),
Udpeget ved premierministerens dekret af 29.10.2002.
HAS ADOPTED THIS DECISION:
Udpeget ved dekret (ordinanza) nr. 2668 af 28.9.1997, nr. 2694 af 13.10.1997 og nr. 2719 af 28.11.1997.
Article 1
Udpeget ved premierministerens dekreter (decreti) af 31.10.2002 og 8.11.2002.
The State aid schemes in question (Article 9(17) of Law No 289 of 27 December 2012, as amended; Article 4(90) of Law No 350 of 24 December 2003, as amended; Article 1(363) of Law No 266 of 23 December 2005, as amended; Article 1(1011) of Law No 296 of 27 December 2006, as amended; Article 2(109) of Law No 244 of 24 December 2007, as amended; Article 6(4-bis) and (4-ter) of Decree-law No 185 of 29 November 2008, as amended; Article 33(28) of Law No 183 of 12 November 2011, as amended; and all the relevant measures enacted under those Laws), which reduce taxes and contributions payable by undertakings in areas hit by natural disasters in Italy since 1990, and which were unlawfully put into effect by Italy in breach of Article 108(3) of the Treaty on the Functioning of the European Union, are incompatible with the internal market.
Udpeget ved premierministerens dekreter (decreti) nr. 3 af 16.4.2009 og nr. 11 af 17.7.2009.
Article 2
Som nævnt i betragtning 7 omfatter nærværende afgørelse imidlertid ikke aktiviteter i forbindelse med produktion, forarbejdning og afsætning af landbrugsprodukter, jf. traktatens bilag I, med undtagelse af fiskevarer og akvakulturprodukter.
Aid granted in individual cases under the measures referred to in Article 1 does not constitute aid if, at the time it is granted, it fulfils the conditions laid down by Regulation (EU) No 1407/2013 or Regulation (EU) No 717/2014.
Jf. betragtning 26 for så vidt angår definitionen af »alvorlige« skader.
Article 3
Datoen for ikrafttrædelsen af lov nr. 289 af 27.12.2002 (finansloven for 2003).
Aid granted in individual cases under the measures referred to in Article 1 which, at the time it is granted, fulfils the conditions laid down by a Regulation adopted pursuant to Article 1 of Regulation (EC) No 994/98, or by any other approved aid scheme, is compatible with the internal market up to the maximum aid intensity applicable to that type of aid.
Datoen for ikrafttrædelsen af lov nr. 266 af 29.12.2005 (finansloven for 2006), artikel 1, stk. 363.
Article 4
Datoen for ikrafttrædelsen af lov nr. 350 af 24.12.2003 (finansloven for 2004).
Italy shall recover from the beneficiaries the incompatible aid granted under the scheme introduced by Article 33(28) of Law No 183 of 12 November 2011, as amended, and all relevant implementing measures enacted under that Law.
Datoen for ikrafttrædelsen af lov nr. 296 af 27.12.2006 (finansloven for 2007).
Italy shall also recover the incompatible aid granted under the other schemes referred to in Article 1 from all beneficiaries without a place of business in the area affected by the natural disaster at the time of the event.
Datoen for ikrafttrædelsen af lov nr. 244 af 24.12.2007 (finansloven for 2008).
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
Datoen for ikrafttrædelsen af lov nr. 185 af 29.11.2008 (loven om kriseforanstaltninger for 2009).
The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004 and with Regulation (EC) No 271/2008 amending Regulation (EC) No 794/2004.
Datoen for ikrafttrædelsen af lov nr. 183 af 12.11.2011 (stabilitetsloven for 2012), og navnlig artikel 33, stk. 28, som blev anmeldt af de italienske myndigheder i sag SA.35083 (12/NN).
Moreover, Italy shall cancel all outstanding payments of aid under all schemes referred to in Article 1 with effect from the date of adoption of this Decision.
Den øverste kassationsrets dom af 12.6.2012, nr. 9577.
Article 5
Rådets forordning (EF) nr. 659/1999 af 22.3.1999 om fastlæggelse af regler for anvendelsen af EF-traktatens artikel 93 (EFT L 83 af 27.3.1999, s. 1).
The recovery of the aid referred to in Article 4 shall be immediate and effective.
Jf. Kommissionens forordning (EU) nr. 651/2014 af 17.6.2014 om visse kategorier af støttes forenelighed med det indre marked i henhold til traktatens artikel 107 og 108 (EUT L 187 af 26.6.2014, s. 1).
Italy shall ensure that this Decision is implemented within four months following the date of notification of the Decision.
Til dels med undtagelse af foranstaltningerne i forbindelse med oversvømmelserne i Norditalien i 1994, som fastlægger en minimumgrænse for skaden som en betingelse for støtte.
Article 6
I sag C-278/00, Grækenland mod Kommissionen, Sml. 2004 I, s. 3997, fandt Domstolen, at »[e]n sådan støtte […] kun [kan] tillades, når den i overensstemmelse med denne bestemmelse har til formål at råde bod på skader, der er forårsaget af naturkatastrofer eller af andre usædvanlige begivenheder« (dommens præmis 82), og at »[e]n sådan bestemmelse med et så vidt anvendelsesområde [ikke] kan […] anses for en støtteordning, der har til formål at råde bod på skader, der er forårsaget af naturkatastrofer eller af andre usædvanlige begivenheder« (præmis 85).
Within two months following notification of this Decision, Italy shall submit the following information:
Åbningsafgørelsen, punkt 3.3.2 og 3.3.3.
the list of beneficiaries that have received aid to be recovered under Article 4, and the total amount of aid received by each of them under the relevant scheme;
Sag C-119/05, Ministero dell'Industria, del Commercio e dell'Artigianato mod Lucchini, Sml. 2007 I, s. 6199 (ECLI:EU:C:2007:434).
the total amount (principal and interest) to be recovered from each beneficiary;
De gældende de minimis-forordninger er Kommissionens forordning (EU) nr. 1407/2013 af 18.12.2013 om anvendelse af artikel 107 og 108 i traktaten om Den Europæiske Unions funktionsmåde på de minimis-støtte (EUT L 352 af 24.12.2013, s. 1) og Kommissionens forordning (EU) nr. 717/2014 af 27.6.2014 om anvendelse af artikel 107 og 108 i traktaten om Den Europæiske Unions funktionsmåde på de minimis-støtte i fiskeri- og akvakultursektoren (EUT L 190 af 28.6.2014, s. 45).
a detailed description of the measures already taken and planned to comply with this Decision;
Rådets forordning (EF) nr. 994/98 af 7.5.1998 om anvendelse af artikel 92 og 93 (nu henholdsvis 87 og 88) i traktaten om oprettelse af Det Europæiske Fællesskab på visse former for horisontal statsstøtte (EFT L 142 af 14.5.1998, s. 1).
documents demonstrating that the beneficiaries have been ordered to repay the aid.
I overensstemmelse med konklusionerne i følgende domme:
Italy shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid referred to in Article 4 has been completed.
Med undtagelse af foranstaltningerne i forbindelse med oversvømmelserne i Norditalien i 1994, som fastlægger en minimumgrænse for skaden som en betingelse for støtte.
It shall on request by the Commission immediately submit information on the measures already taken and planned to comply with this Decision.
Se f.eks. Kommissionens beslutning 2005/315/EF af 20.10.2004 om den støtteordning, som Italien har gennemført til fordel for virksomheder, der investerer i kommuner, der blev alvorligt berørt af naturkatastrofer i 2002 (EUT L 100 af 20.4.2005, s.46).
It shall also provide detailed information concerning the amounts of aid and recovery interest already recovered from the beneficiaries.
Forenede sager C-278/92, C-279/92 og C-280/92 Spanien mod Kommissionen, Sml. 1994 I, s. 4103, præmis 75 (ECLI:EU:C:1994:325).
Done at Brussels, 14 August 2015.
Sag C-75/97, Belgien mod Kommissionen, Sml. 1999 I, s. 3671, præmis 64 og 65 (ECLI:EU:C:1999:311).
For the Commission
Sag C-5/89, Kommissionen mod Tyskland, Sml. 1990 I, s. 3437, præmis 14 (ECLI:EU:C:1990:320).
Order (ordinanza) of the ordinary court (tribunale) of Cuneo, 18 February 2011, making a request for information in accordance with the Commission notice on the enforcement of State aid law by national courts.
Forenede sager C-182/03 og C-217/03 Belgien og Forum 187 mod Kommissionen, Sml. 2006 I, s. 5479, præmis 147 (ECLI:EU:C:2006:416).
OJ C 85, 9.4.2009, p. 1.
Sag C-214/07, Kommissionen mod Frankrig, Sml. 2008 I, s. 8357, præmis 13 og 22 (ECLI:EU:C:2008:619).
The letter mentioned measures linked to earthquakes affecting the regions of Umbria and Marche in 1997, Molise and Puglia in 2002, and Abruzzo in 2009, or any other similar measures put in place by Italy.
Sag C-404/00, Kommissionen mod Spanien, Sml. 2003 I, s. 6695, præmis 47 (ECLI:EU:C:2003:373).
See footnote 3.
Kommissionens forordning (EF) nr. 794/2004 af 21.4.2004 om gennemførelse af Rådets forordning (EF) nr. 659/1999 om fastlæggelse af regler for anvendelsen af EF-traktatens artikel 93 (EUT L 140 af 30.4.2004, s. 1).
Including undertakings in the industrial, commercial, crafts and agriculture sectors having an activity in the area affected by the earthquake.