natgillin/translations-raw huggingface dataset:
The municipalities concerned are those located in the areas defined in:
Prizadete občine so na območjih, ugotovljenih:
the Prime Ministerial Decree of 29 October 2002 laying down provisions relating to the declaration of a state of emergency in respect of the serious effects caused by the eruption of Mount Etna and the earthquakes in the province of Catania,
z odlokom predsednika ministrskega sveta z dne 29. oktobra 2002, ki vsebuje določbe o razglasitvi izrednih razmer zaradi oživljene dejavnosti ognjenika Etna in potresnih pojavov na območju pokrajine Katanija;
the Prime Ministerial Decree of 31 October 2002 laying down provisions relating to the declaration of a state of emergency in respect of the serious earthquakes on 31 October 2002 in the province of Campobasso,
z odlokom predsednika ministrskega sveta z dne 31. oktobra 2002, ki vsebuje določbe o razglasitvi izrednih razmer zaradi hudega potresa, ki je 31. oktobra 2002 prizadel območje pokrajine Campobasso;
the Prime Ministerial Decree of 8 November 2002 laying down provisions relating to the declaration of a state of emergency caused by the earthquakes of 31 October 2002 in the province of Foggia,
z odlokom predsednika ministrskega sveta z dne 8. novembra 2002, ki vsebuje določbe o razglasitvi izrednih razmer zaradi hudega potresa, ki je 31. oktobra 2002 prizadel območje pokrajine Foggia;
the Prime Ministerial Decree of 29 November 2002 on the provisions relating to the declarations of a state of emergency caused by the exceptional weather (flooding and mudslides) in Liguria, Lombardy, Piedmont, Veneto, Friuli-Venezia Giulia and Emilia-Romagna.
z odlokom predsednika ministrskega sveta z dne 29. novembra 2002, ki vsebuje določbe o razglasitvi izrednih razmer zaradi izjemnih meteoroloških pojavov (poplav in zemeljskih plazov), ki so prizadeli dežele Ligurija, Lombardija, Piemont, Veneto, Furlanija-Julijska krajina in Emilija Romanja.
It was also necessary in the municipalities in question to issue evacuation orders or orders banning traffic on the main access routes into the municipalities.
Poleg tega je morala biti za zadevne občine izdana odredba o evakuaciji ali prepovedi prometa po glavnih cestnih povezavah z občino.
The Commission learnt from press articles that a list of the municipalities affected by the exceptional weather in Liguria, Lombardy, Piedmont, Veneto, Friuli-Venezia Giulia and Emilia-Romagna was drawn up by the Prime Ministerial Order of 28 May 2003, published in Italian Official Gazette No 126 of 3 June 2003.
Komisija je iz časopisov zvedela, da je bil z odredbo predsednika ministrskega sveta z dne 28. maja 2003, objavljeno v Uradnem listu Italijanske republike št. 126 z dne 3. junija 2003, sestavljen seznam občin, ki so jih v deželah Ligurija, Lombardija, Piemont, Veneto, Furlanija-Julijska krajina in Emilija Romanja prizadele izjemne vremenske razmere.
The measure prolonging Law No 383 of 18 October 2001 entered into force on 23 February 2003, the day following publication of Law No 27 of 21 February 2003 in Ordinary Supplement No 29 to Italian Official Gazette No 44 of 22 February 2003.
Ukrep o podaljšanju veljavnosti zakona št. 383 z dne 18. oktobra 2001 je začel veljati 23. februarja 2003 oziroma dan po objavi zakona št. 27 z dne 21. februarja 2003 v rednem dodatku št. 29 Uradnega lista Italijanske republike št. 44 z dne 22. februarja 2003.
The scheme is designed to promote investment in the areas affected by the natural disasters listed in the Prime Ministerial Decrees referred to in paragraph 7.
Cilj sheme je spodbuditi nove naložbe v območja, ki so jih prizadele naravne nesreče, in so navedena v odlokih predsednika ministrskega sveta, o katerih je govor v točki 7 te obrazložitve.
Any firm in any sector that has invested in the municipalities affected by the natural disasters is eligible.
Do pomoči so upravičena vsa podjetja katerega koli sektorja, ki so vlagala v občine, prizadete od prej omenjenih naravnih nesreč.
Revenue Agency Circular No 43/E of 31 July 2003 specifies that the scheme is designed to promote investments by firms which, because of the serious difficulties caused by the natural disasters in the municipalities in which they are located, have directly or indirectly suffered financial damage.
Okrožnica Davčne uprave št. 43/E z dne 31. julija 2003 navaja, da je ukrep namenjen pospeševanju naložb tistih podjetij, ki so posredno ali neposredno utrpela gospodarsko škodo zaradi hudih posledic naravnih nesreč v občinah, v katerih imajo sedež.
It also states that such damage is deemed to have affected most of the firms in a given municipality only if:
Za večino podjetij v določeni občini je škoda ugotovljiva, če:
the number of buildings affected by the evacuation orders is such as to have a negative effect on the economy of the entire municipality,
so odredbe o evakuaciji prizadele toliko zgradb, da je celotno občinsko območje utrpelo gospodarske posledice;
the orders banning traffic affects all the main access routes into the municipality.
so bile zaradi odredb župana zaprte za promet vse glavne cestne povezave z občino.
According to the Circular in question, in the other cases the aid is intended only for firms located on the access routes or in the buildings concerned by the abovementioned measures.
V drugih primerih bodo do olajšav v skladu z navedeno okrožnico upravičena le podjetja, ki se nahajajo v ulicah oziroma zgradbah, ki so predmet omenjenih odredb župana.
Form and intensity of the aid
Oblika in intenzivnost pomoči
The measure in question prolongs Law No 383 of 18 October 2001 until the second tax year following that in progress on 25 October 2001 and is confined to investments made up to 31 July 2003.
Predvideni ukrep podaljšuje veljavnost določb zakona št. 383 z dne 18. oktobra 2001 do drugega davčnega obdobja po tistem veljavnem na dan 25. oktobra 2001 le za naložbe ustvarjene do 31. julija 2003.
Under the Law, the part of the investments carried out after 1 July 2001 and corresponding to 50 % of the investments exceeding the average level of investment in the preceding five years can be offset against taxation of the income of firms and the self-employed.
Naložbe, ustvarjene po 1. juliju 2001, ki presegajo za 50 % tiste iz zadnjih pet let, je mogoče na podlagi teh določb odbiti od davka na dohodek podjetij in samostojnih delavcev.
Calculation of the average level does not include investments made in the year in which investment was highest.
Pri izračunu povprečja se ne šteje leto največjih naložb.
In the case of real estate investment, the extension applies to investments made up until the third tax year following the one taking in 25 October 2001 and no later than 31 July 2004.
Pri naložbah v nepremičnine velja odlog za naložbe, ustvarjene do tretjega davčnega obdobja po tistem veljavnem na dan 25. oktobra 2001, vendar ne dlje kot do 31. julija 2004.
Objective of the scheme
Cilj sheme
The scheme is designed to promote investment in new industrial plants and new buildings, extensions, renovating and modernising existing establishments, in completing suspended work and in purchasing new equipment.
Po shemi so naložbe namenjene novim proizvodnim obratom, širitvi, obnovi in posodobitvi že obstoječih obratov, dokončanju prekinjene proizvodnje in nakupu novih objektov.
DECISION TO INITIATE THE PROCEDURE UNDER ARTICLE 88(2) OF THE TREATY
ODLOČITEV ZA ZAČETEK POSTOPKA NA PODLAGI ČLENA 88(2) POGODBE
In the decision to initiate the formal investigation procedure (hereinafter the decision to initiate the procedure), the measure in question was examined to check whether it could be exempted under Article 87(2)(b) as aid intended to make good the damage caused by natural disasters or exceptional occurrences.
Komisija je pred sprejetjem odločitve za začetek formalnega postopka preiskave (v nadaljevanju „odločitev za začetek postopka“) pregledala ukrep, da bi ugotovila, ali lahko kot ukrep o pomoči za odpravo škode zaradi naravnih in drugih nesreč uveljavlja odstopanje iz člena 87(2)(b).
The Commission also considered whether the measure qualifies for the derogations in Article 87(3)(a) and/or (c) of the Treaty pursuant to the guidelines on national regional aid [3], to Commission Regulation (EC) No 70/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to State aid to small and medium-sized enterprises [4] (SMEs) and to the rules laid down in the Community guidelines on State aid in the agriculture sector [5] and to the rules laid down in the guidelines for the examination of State aid to fisheries and aquaculture [6].
Komisija je še ugotavljala, ali je zadevni ukrep upravičen do odstopanja iz člena 87(3)(a) in/ali (c) Pogodbe, na podlagi smernic o državni regionalni pomoči [3], Uredbe Komisije (ES) št. 70/2001 z dne 12. januarja 2001 o uporabi členov 87 in 88 Pogodbe ES za državne pomoči za mala in srednje velika podjetja (MSP) [4] ter za kmetijsko področje, na podlagi smernic Skupnosti za državno pomoč v kmetijskem sektorju [5], nastalih v skladu s smernicami Skupnosti, in za področje ribištva in ribogojstva na podlagi predpisov, določenih v smernicah za državno pomoč v ribištvu in ribogojstvu [6].
Analysis of the measure as aid to make good the damage caused by natural disasters
Analiza ukrepa pomoči za odpravo škode zaradi naravnih nesreč
As regards the derogation under Article 87(2)(b) of the Treaty, the Commission expressed doubts when initiating the procedure as to whether the aid was intended solely to make good the damage caused by the natural disasters in question, to the exclusion of any overcompensation for damage at the level of individual recipients.
Glede odstopanja po členu 87(2)(b) Pogodbe je Komisija v odločitvi za začetek postopka izrazila dvom o tem, da je pomoč namenjena le odpravi škode po naravnih nesrečah, ne pa tudi prekomerni kompenzaciji posameznim upravičencem.
It was unable therefore to authorise the measure as aid to make good the damage caused by the natural disasters or any other exceptional occurrences.
Zato ni mogla sprejeti ukrepa pomoči za odpravo škode zaradi naravnih in drugih nesreč.
Thus, in its decision initiating the procedure, the Commission considered that the information provided by the Italian authorities did not suggest that the measure under examination was, by virtue of its nature and operational arrangements, designed to make good damage caused by the natural disasters.
Pri odločanju za začetek postopka je torej Komisija sodila, da ne more na podlagi informacij italijanskih oblasti ugotoviti, ali je preučevani ukrep po svoji naravi in operativnosti namenjen odpravi škode, nastale zaradi naravnih nesreč.
It was unable to conclude from the operational arrangements that:
Tako, prav zaradi njegovih operativnih določb, Komisija ni mogla skleniti, ali:
the aid recipient is a firm that has suffered damage,
je do pomoči upravičeno podjetje, ki je dejansko utrpelo škodo;
the damage was caused exclusively by the natural disasters listed in one of the Prime Ministerial decrees referred to in paragraph 7,
je škoda posledica le naravnih nesreč, navedenih v enem izmed odlokov predsednika ministrskega sveta in omenjenih v točki 7 te obrazložitve;
the aid for the firm is confined solely to making good the damage caused by the natural disasters, to the exclusion of any overcompensation for the damage incurred by an individual recipient.
ali je pomoč podjetju namenjena le za odpravo škode zaradi naravnih nesreč, ne pa tudi prekomerni kompenzaciji posameznim prejemnikom.
The non-existence of a link between the aid and the damage suffered by the firm can also be demonstrated by the fact that, in view of the operational arrangements for the scheme in question, a firm that has suffered damage as a result of the natural disasters might not qualify for the scheme.
Dejstvo, da pomoč in škoda, ki jo je zaradi naravnih nesreč utrpelo podjetje, nista med seboj povezani, je razvidno tudi iz same sheme pomoči, po kateri podjetje, ki je dejansko utrpelo škodo zaradi naravnih nesreč, ni nujno upravičeno do v njej predvidene pomoči.
A firm that carries out an investment geared solely to making good the damage caused by the natural disasters in question might not qualify for the aid if the value of the investment is lower than the average for the investments made in the preceding five years.
Tako namreč podjetje, ki investira izključno v odpravo škode zaradi naravnih nesreč, ni upravičeno do pomoči, če je vrednost naložbe nižja od povprečja naložb v zadnjih petih letih.
What is more, a firm that carries out an investment geared solely to making good the damage caused by such natural disasters but records losses in the current year might not qualify either for the scheme in the same year.
Poleg tega, čeprav podjetje usmeri naložbe izključno v odpravo škode zaradi naravnih nesreč, ni upravičeno do pomoči, če ima v letu dodeljevanja pomoči poslovno izgubo.
Analysis of the measure as investment aid
Analiza ukrepa pomoči za naložbe
As regards the admissibility of the derogations in Article 87(3)(a) and/or (c) of the Treaty, the Commission considered in its decision initiating the procedure whether the measure could qualify for exemption as investment aid.
Glede upravičenosti do odstopanja po členu 87(3)(a) in/ali (c) Pogodbe je Komisija pri odločanju za začetek postopka pretehtala, ali je ukrep kot pomoč za naložbe upravičen do odstopanja.
As regards the derogations, the Commission first expressed doubts as to whether the aid available under the scheme is granted solely in areas eligible for regional aid under the Italian regional aid map for the period 2000 to 2006.
Glede omenjenih odstopanj je Komisija izrazila zlasti dvom o tem, ali je v shemi predvidena pomoč namenjena le območjem, ki so upravičena do regionalne pomoči po italijanski karti regionalnih pomoči za obdobje 2000-2006.
It also doubted whether:
Komisija je imela tudi pomisleke o tem, ali:
the concept of investment defined in the scheme is that provided for in point 4.4 of the guidelines on national regional aid and in Article 2(c) of Regulation (EC) No 70/2001,
se koncept v shemi predvidene naložbe sklada s tistim iz točke 4.4 smernic o državni regionalni pomoči in členom 2(c) Uredbe (ES) št. 70/2001;
the aid intensity under the scheme, which should be calculated by reference to all the items of expenditure making up the standard base, as defined in point 4.5 of the guidelines on national regional aid and in Article 4(5) of Regulation (EC) No 70/2001, complied with the regional ceilings specified in the Italian regional aid map for the period 2000 to 2006 or the aid intensities laid down in Article 4(2) of Regulation (EC) No 70/2001 for SMEs,
intenzivnost v shemi predvidene pomoči, ki jo je treba izračunati glede na vse stroške, ki sestavljajo standardno osnovo, tako kot je opredeljena v točki 4.5 smernic o državni regionalni pomoči in v členu 4(5) Uredbe (ES) št. 70/2001, upošteva regionalne maksimume, predvidene v italijanski karti regionalnih pomoči za obdobje 2000-2006, oziroma stopnje intenzivnosti pomoči, predvidene v členu 4(2) Uredbe (ES) št. 70/2001 za MSP;
the rules on the cumulation of aid in points 4.18 to 4.21 of the guidelines for national regional aid and in Article 8 of Regulation (EC) No 70/2001 had been complied with,
so bila upoštevana pravila o kumulaciji pomoči iz točk 4.18 – 4.21 smernic o državni regionalni pomoči in člena 8 Uredbe (ES) št. 70/2001;
the principle of the necessity of aid referred to in point 4.2 of the guidelines on national regional aid and in Article 7 of Regulation (EC) No 70/2001 had been met,
je bilo upoštevano načelo o nujnosti pomoči iz točke 4.2 smernic državne regionalne pomoči in člena 7 Uredbe (ES) št. 70/2001;
in order to ensure that the productive investment aided is viable and sound, the recipient’s contribution to its financing is a least 25 %, as provided for in point 4.2 of the guidelines on national regional aid and in Article 4(3) of Regulation (EC) No 70/2001,
upravičenec, za zagotovitev donosnosti in finančne trdnosti subvencioniranih proizvodnih naložb, prispeva k njihovemu financiranju vsaj 25 % sredstev, kot je to določeno v točki 4.2 smernic o državni regionalni pomoči in v členu 4(3) Uredbe (ES) št. 70/2001;
the rules laid down in the Community guidelines on State aid in the agriculture sector and in the guidelines for the examination of State aid to fisheries and aquaculture had been complied with.
so bili upoštevani pogoji iz smernic Skupnosti za državno pomoč v kmetijskem sektorju in smernic o preučitvi možnosti za državno pomoč v ribištvu in ribogojstvu.
COMMENTS RECEIVED FROM ITALY
PRIPOMBE ITALIJE
In its reply to the decision initiating the procedure, Italy sent further information together with its comments, the main points of which are summarised below.
Italija je v odgovorih na odločitev za začetek postopka posredovala dodatne informacije in pripombe, ki so v glavnih točkah povzete v nadaljevanju.
Comments on the analysis of the measure as aid to make good the damage caused by natural disasters
Pripombe k analizi ukrepa pomoči za odpravo škode zaradi naravnih nesreč
The Italian authorities pointed out that the territory concerned by the measure comprises the municipalities listed in the Prime Ministerial Decrees of 29 October, 31 October and 8 November 2002.
Italijanske oblasti so sporočile, da v območje, upravičeno do podpore, spadajo občine, ki so navedene v odlokih predsednika ministrskega sveta z dne 29. oktobra 2002, 31. oktobra 2002 in 8. novembra 2002.
Under Article 1 of the Decree of 29 October 2002, aid was to be granted solely in the municipalities affected by flooding and in which evacuation orders or orders banning traffic on the main access routes had been issued.
Po členu 1 odloka z dne 29. oktobra 2002 so do pomoči upravičene le občine, ki so jih prizadele poplave in v katerih so bile izdane odredbe župana o evakuaciji oziroma o prepovedi prometa po glavnih dovoznih poteh na občinsko ozemlje.
The municipalities were listed in Prime Ministerial Order No 3290.
Te občine so bile ugotovljene na podlagi odredbe predsednika ministrskega sveta št. 3290.
As regards the doubts as to whether the aid recipients were firms that had suffered damage and whether such damage had been caused exclusively by a natural disaster, the Italian authorities replied that damage was deemed to have affected most of the taxpayers in a given municipality only if:
Glede pomislekov o tem, ali je podjetje, upravičeno do pomoči, dejansko utrpelo škodo in ali je škoda posledica izključno naravnih nesreč, so italijanske oblasti zatrdile, da ocena o tem, ali je škoda prizadela večino davkoplačevalcev neke občine, temelji le na ugotovitvi, da:
the number of buildings affected by the evacuation orders was such as to have a negative effect on the economy of the entire municipality,
so odredbe o evakuaciji zajele toliko zgradb, da je to ogrozilo gospodarstvo na vsem občinskem območju;
the orders banning traffic affected all the main access routes into the municipality.
so bile zaradi izvajanja odredb župana zaprte za promet vse glavne povezave z občino.
The Italian authorities therefore concluded that the main aid recipients were indeed firms that had suffered damage and whose place of business was located along the roads or in the buildings affected by the abovementioned evacuation orders.
Italijanske oblasti tako sklepajo, da so glavni upravičenci do pomoči dejansko prizadeta podjetja, ki se nahajajo v ulicah ali zgradbah, opredeljenih v omenjenih odredbah o evakuaciji.
Furthermore, as regards the link between damage suffered and aid granted, the Italian authorities considered that the Treaty did not rule out the possibility of taking account of the overall damage in a given area.
Glede povezave med prizadeto škodo in dodeljeno pomočjo pa italijanske oblasti sodijo, da Pogodba ne izključuje možnosti upoštevanja celotne škode na določenem območju.
The scheme was based on a macroeconomic concept of damage level as the demands of efficiency and speed did not allow the damage to each firm to be assessed individually.
Shema temelji na makroekonomskem konceptu škode, saj zaradi nujnosti hitrega in učinkovitega reševanja ni mogoče ocenjevati škode po posameznih podjetjih.
The Italian authorities therefore used macroeconomic data to demonstrate that the budget allocated to the scheme was much smaller than the extent of the damage.
Italijanske oblasti so se torej odločile za makroekonomske podatke, da bi tako dokazale, da je v shemi planirano premalo proračunskih sredstev za dejansko nastalo škodo.
The Italian authorities also pointed out that, in several cases, the Commission had authorised aid to assist the recovery of a particular sector or to offset more indirect forms of damage.
Italijanske oblasti so še pripomnile, da je v nekaterih primerih Komisija odobrila pomoč za oživitev določenega sektorja ali odškodnino za bolj posredne oblike škode.
They confirmed by letter of 10 September 2004 that the measure was based on a macroeconomic approach, although firms would be asked to present certificates or statements in order to verify the actual damage suffered by each recipient.
V dopisu z dne 10. septembra 2004 so italijanske oblasti potrdile, da ukrep sicer temelji na makroekonomskem pristopu, vendar pa bodo morala posamezna podjetja predložiti ustrezna dokazila ali izjave za preverbo dejanske škode.
The tax authorities could subsequently carry out the necessary checks.
Nato bo naloga Finančne uprave, da opravi ustrezne kontrole.
The certificates would have to contain evidence that the firm was entitled to receive aid on account of its location in an eligible area.
V dokumentih bo treba navesti dokaze o tem, ali je podjetje upravičeno do dodelitve pomoči, ker se nahaja na območju, ki mu pomoč pripada.
The firms would also have to certify that the aid did not exceed the damage suffered and that there was no overcompensation.
Podjetja bodo tudi morala predložiti potrdila, da znesek pomoči ne presega škode in da niso prejela prekomerne kompenzacije.
Comments on the measure as investment aid
Pripombe k analizi ukrepa pomoči za naložbe
As regards the analysis of the compatibility of the aid with the derogations in Article 87(3)(a) and/or (c) of the Treaty carried out in the manner described in paragraph 16 of this Decision, the Italian authorities commented only that the areas concerned by the measure had been identified directly and exclusively by reference to the natural disasters.
Glede analize o združljivosti ukrepa z odstopanji iz člena 87(3)(a) in/ali (c) Pogodbe, opravljene na podlagi določb iz točke 16 te obrazložitve, so italijanske oblasti pripomnile le, da poteka ugotavljanje območij, ki jih zadeva ukrep, izključno in neposredno na temelju njihove prizadetosti od naravnih nesreč.
They pointed out that the compatibility of the aid should be assessed in the light of Article 87(2)(b) of the Treaty, i.e. as aid intended to make good the damage caused by natural disasters or exceptional occurrences.
Poudarile so tudi, da je treba združljivost pomoči ocenjevati na podlagi člena 87(2)(b) Pogodbe, torej kot pomoč za odpravo škode zaradi naravnih in drugih nesreč.
By letter of 10 September 2004, the Italian authorities also commented that the aid should be regarded as compatible with the common market by virtue of that derogation and that this therefore obviated the need to conduct a further analysis in the light of other derogations or guidelines.
V dopisu z dne 10. septembra 2004 so italijanske oblasti še pripomnile, da mora biti pomoč glede na omenjeno odstopanje združljiva s skupnim trgom in zato ni potrebna dodatna analiza v luči drugih izjem ali predpisov.
V. ASSESSMENT
V. OVREDNOTENJE
Aid element of the measure
Ovrednotenje denarne podpore v ukrepu