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oprostitev za zaposlitev raziskovalcev, ki delajo pri raziskovalnih projektih v partnerstvu z univerzami ali visokošolskimi institucijami (v nadaljnjem besedilu: ukrep 1), je določala 50-odstotno oprostitev plačila davka na dohodek iz poslovne dejavnosti za podjetja, ki izplačujejo plače raziskovalcem, ki delajo pri raziskovalnih projektih na podlagi partnerskih sporazumov, sklenjenih z univerzami ali visokošolskimi institucijami s sedežem v Evropskem gospodarskem prostoru [5].
DESCRIPTION OF THE MEASURE
Proračun, dodeljen ukrepu 1, je bil ocenjen na 34 milijonov EUR;
Objective of the measure
oprostitev za zaposlitev raziskovalcev z nekaterimi diplomami (v nadaljnjem besedilu: ukrep 2) je določala 25-odstotno oprostitev plačila davka na dohodek iz poslovne dejavnosti za podjetja, ki izplačujejo plače raziskovalcem z nekaterimi znanstvenimi diplomami [6].
The scheme was approved by Commission Decision C(2006) 2941 final of 4 July 2006 [4] (hereinafter ‘the Decision’).
Proračun, dodeljen ukrepu 2, je bil ocenjen na 62 milijonov EUR;
The scheme provided for the following three measures:
oprostitev za mlada inovativna podjetja (Young Innovative Companies) (v nadaljnjem besedilu: ukrep 3), ki je določala 50-odstotno oprostitev plačila davka na dohodek iz poslovne dejavnosti za podjetja iz kategorije mladih inovativnih podjetij [7], ki izplačujejo plače svojim znanstvenikom.
an exemption for the employment of researchers assigned to research projects carried out in partnership with universities or higher education colleges (hereinafter ‘measure 1’): 50 % exemption from payroll tax for companies paying salaries to researchers assigned to research projects carried out under partnership agreements with universities or higher education colleges based in the European Economic Area [5].
Proračun, dodeljen ukrepu 3, je bil ocenjen na 20 milijonov EUR.
The budget allocated to measure 1 was estimated at EUR 34000000;
Davek na dohodek iz poslovne dejavnosti je davek, ki ga vsak delodajalec odtegne pri viru od plače zaposlenega in plača državi.
an exemption for the employment of researchers holding certain qualifications (hereinafter ‘measure 2’): 25 % exemption from payroll tax for companies paying salaries to researchers holding certain scientific qualifications [6].
Na podlagi vseh treh ukrepov, navedenih v uvodni izjavi 8, so zadevna podjetja oproščena plačila dela davka na dohodek iz poslovne dejavnosti, ki se odtegne od plač raziskovalcev, opredeljenih v uvodni izjavi 8(a) in (b), ter zaposlenih znanstvenikov, opredeljenih v uvodni izjavi 8(c).
The budget allocated to measure 2 was estimated at EUR 62000000;
Komisija je v Sklepu menila, da sta ukrepa 1 in 2 splošna ukrepa ter zato nista državna pomoč v smislu člena 107(1) PDEU.
an exemption for young innovative companies (hereinafter ‘measure 3’): 50 % exemption from payroll tax for companies qualifying as ‘young innovative companies’ [7] and paying the salaries of their scientific staff.
Po drugi strani je bil ukrep 3 opredeljen kot državna pomoč v smislu člena 107(1) PDEU, po preiskavi pa je bilo v zvezi z njim odločeno, da je ob upoštevanju meril iz Uredbe Komisije (ES) št. 70/2001 [8] združljiv z notranjim trgom.
The budget allocated to measure 3 was estimated at EUR 20000000.
Člen 5a Uredbe (ES) št. 70/2001 je določal pravila, ki so se uporabljala za pomoč za raziskave in razvoj.
Payroll tax is withheld at source on employees' salaries by all employers and paid to the State.
Ukrep 3 je bil opredeljen kot pomoč za raziskovalne in razvojne projekte, pri katerih so upravičeni stroški dela za zaposlene pri raziskovalnem projektu [9].
The three measures referred to in recital 8 exempt the companies concerned from paying part of the payroll tax withheld on the salaries of the researchers identified in recital 8 points (a) and (b) and the scientific staff identified in recital 8 point (c).
Uporabljeni prag intenzivnosti pomoči, tj. 35 %, je prag, ki se uporablja za projekte predkonkurenčnega razvoja [10].
In the Decision the Commission took the view that measures 1 and 2 were general measures that did not constitute State aid within the meaning of Article 107(1) TFEU.
Razlogi za začetek formalnega postopka preiskave
Measure 3 did count as State aid within the meaning of Article 107(1) TFEU but on investigation was found to be compatible with the internal market in accordance with the criteria set out in Commission Regulation (EC) No 70/2001 [8].
Med preiskavo so se pokazale nepravilnosti v zvezi z določbami belgijskega nacionalnega prava, ki sestavljajo ukrep 3, in izvajanjem tega ukrepa.
Article 5a of Regulation (EC) No 70/2001 sets out the rules on aid for research and development.
Zato je Komisija začela formalni postopek preiskave ob upoštevanju naslednjega:
Measure 3 was qualified as aid for R&D projects whose eligible costs were personnel costs in respect of staff employed on a research project [9].
Belgija ni sprejela ukrepov, potrebnih za uskladitev njene zakonodaje s pravom Unije.
The aid intensity ceiling of 35 % is the ceiling applicable to pre-competitive development projects [10].
Upoštevne določbe nacionalnega prava niso nikakor napotovale na raziskovalne kategorije, določene s predpisi Unije.
Grounds for initiating the formal investigation procedure
Določbe so bile usklajene šele junija 2013 [11];
The monitoring exercise identified some irregularities in respect of both the provisions of Belgian law establishing measure 3 and its implementation.
Belgija sheme ni spremenila tako, da bi se ta pred 1. januarjem 2008 skladala z ustreznimi ukrepi, ki jih je Komisija predlagala, Belgija pa sprejela [12];
The Commission therefore initiated the formal investigation procedure in the light of the following factors:
Belgija Komisiji ni priglasila sprememb in podaljšanja sheme, zato je izvajala nezakonite pomoči [13], in
Belgium had failed to adopt the necessary measures to bring its legislation into line with Union law.
Belgija v okviru postopka spremljanja ni predložila dovolj informacij o posamično izplačanih pomočeh.
The relevant provisions of national law did not contain any reference to the categories of research laid down in the EU legislation.
Komisija se je v sklepu o začetku postopka spraševala še o pravni podlagi, ki jo je mogoče uporabiti za analizo, ali so pomoči, ki so bile nezakonito odobrene v okviru sheme, združljive z notranjim trgom.
They were not brought into line until June 2013 [11];
V uvodni izjavi 40 navedenega sklepa je odločila, da je treba te pomoči analizirati z vidika Okvira Skupnosti za državno pomoč za raziskave in razvoj ter inovacije (v nadaljnjem besedilu: okvir za RRI) [14].
Belgium had failed to amend the scheme to bring it into line before 1 January 2008 with the appropriate measures proposed by the Commission and accepted by Belgium [12];
PRIPOMBE BELGIJSKIH ORGANOV
Belgium had failed to notify the Commission of either the amendment or the extension of the scheme and had therefore implemented unlawful aid [13]; and
Treba je opozoriti na priznanje belgijskih organov med izvajanjem postopka spremljanja, da niso ne spremenili nacionalne zakonodaje, da bi vanjo vključili napotilo na raziskovalne kategorije iz uvodne izjave 13(a), ne priglasili sprememb sheme (pri čemer so menili, da so bile te spremembe izvedene v duhu Sklepa), ne priglasili podaljšanja sheme v obdobje po 4. juliju 2011.
during the monitoring exercise, Belgium failed to produce sufficient information on the individual aid paid out.
Belgijski organi so z dopisoma z dne 3. marca in 1. aprila 2014 predložili seznam podjetij, ki so bila deležna oprostitve plačila davka na dohodek iz poslovne dejavnosti med letoma 2006 in 2013 (zadnji razpoložljivi davčni podatki).
The Commission also examined in the opening decision the question of the applicable legal basis for analysing the compatibility with the internal market of the aid granted unlawfully under the scheme.
V celotnem obdobju je shemo uporabljalo 231 podjetij.
In recital 40, it concluded that the aid should be analysed in the light of the Community framework for State aid for research and development and innovation (hereinafter ‘the R&D&I Framework’) [14].
Belgijski organi so v dopisu z dne 3. marca 2014 še navedli, da preučujejo skladnost sheme z Uredbo Komisije (EU) št. 651/2014 [15], zlasti s členom 25 te uredbe, ki se nanaša na pomoč za raziskovalne in razvojne projekte.
COMMENTS BY THE BELGIAN AUTHORITIES
Rezultatov te preučitve Komisiji niso predložili.
During the screening exercise, the Belgian authorities acknowledged that they had failed to amend the national legislation to include a reference to the categories of research as referred to in recital 13(a), to notify the amendments to the scheme (believing that they had been made in the spirit of the Decision) and to notify the Commission that the scheme had been extended beyond 4 July 2011.
PRIPOMBE TRETJIH STRANI
By letters dated 3 March and 1 April 2014, the Belgian authorities sent the list of companies that had benefited from the exemption from payroll tax between 2006 and 2013 (most recent tax data available).
Družba D39S, raziskovalno in razvojno središče, ki deluje v sektorju elektronike in telekomunikacij, je navedla, da je oprostitev plačila davka na dohodek iz poslovne dejavnosti pomembna podpora, ki mladim inovativnim podjetjem omogoča zaposlovanje dodatnega osebja.
A total of 231 companies had benefited from the scheme over the period as a whole.
Ta oprostitev ji je omogočila okrepitev raziskovalne in razvojne dejavnosti, pri čemer pa se je lahko še naprej hitro odzivala na povpraševanje na trgu.
The Belgian authorities also stated in their letter dated 3 March 2014 that they were looking into the compatibility of the scheme with Commission Regulation (EU) No 651/2014 [15] and in particular Article 25 thereof on aid to research and development projects.
OCENA POMOČI
The Belgian authorities have not informed the Commission of the outcome of this exercise.
Obstoj državne pomoči v smislu člena 107(1) PDEU
COMMENTS BY THIRD PARTIES
Člen 107(1) PDEU določa, da „je vsaka pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, nezdružljiva z notranjim trgom, kolikor prizadene trgovino med državami članicami“.
The firm D39S, a research and development centre in the electronics and telecommunications sector, stated that the exemption from payroll tax provided significant support to young innovative companies enabling them to hire additional staff.
Da se nacionalni ukrep opredeli kot državna pomoč, morajo biti torej izpolnjeni vsi spodaj navedeni pogoji: (i) z zadevnim ukrepom se daje upravičencu gospodarska prednost; (ii) ta prednost je dodeljena iz državnih sredstev; (iii) ta prednost je selektivna ter (iv) zadevni ukrep izkrivlja konkurenco ali bi lahko izkrivljal konkurenco in lahko prizadene trgovino med državami članicami.
The exemption had allowed it to increase its research and development activity while still responding quickly to market demands.
V obravnavani zadevi je to, da so mlada inovativna podjetja oproščena plačila davka na dohodek iz poslovne dejavnosti, davčni ukrep, ki se financira iz državnih sredstev.
ASSESSMENT OF THE AID
Ukrep se uporablja le za podjetja, ki ustrezajo opredelitvi mladih inovativnih podjetij, torej je selektiven.
Existence of State aid within the meaning of Article 107(1) TFEU
Ker prispeva k financiranju stroškov za raziskave in razvoj teh podjetij, jim daje gospodarsko prednost.
According to Article 107(1) TFEU ‘any aid granted by a Member State or through state resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market’.
Nazadnje, ker upravičena podjetja delujejo na trgih, odprtih za trgovino znotraj Evrope, lahko vpliva na konkurenco in trgovino med državami članicami.
For a national measure to be qualified as State aid, the following cumulative criteria therefore have to be met: (i) the measure must confer an economic advantage on its recipient; (ii) the advantage must be imputable to the State; (iii) the advantage must be selective; and (iv) the measure must distort or threaten to distort competition and be likely to affect trade between Member States.
Shema je bila v Sklepu opredeljena kot državna pomoč [16].
In the case at hand, the exemption from payroll tax granted to young innovative companies is a tax measure financed by state resources.
Belgijski organi med postopkom spremljanja te opredelitve niso izpodbijali.
The measure is available only to companies that fall under the definition of young innovative company and, as such, it is selective.
Zakonitost pomoči
By helping to finance their research and development costs, the measure confers an economic advantage on them.
Komisija je v sklepu o začetku postopka ugotovila, da je Belgija – ker ni priglasila povečanja deleža oprostitve plačila davka na dohodek iz poslovne dejavnosti (povečanje s 50 na 75 % z zakonom o gospodarski oživitvi z dne 27. marca 2009 (Loi de relance économique) in s 75 na 80 % z zakonom o davčnih in finančnih določbah ter določbah v zvezi s trajnostnim razvojem z dne 17. junija 2013 (Loi portant des dispositions fiscales et financières et des dispositions relatives au développement durable)) in podaljšanja sheme v obdobje po 4. juliju 2011 (s Sklepom je bilo prvotno trajanje določeno na pet let) – izvajala nezakonite pomoči.
Lastly, as the beneficiaries operate in markets that are open to intra-EU trade, the measure is likely to affect competition and trade between Member States.
Belgija te presoje ni izpodbijala in je med formalnim postopkom preiskave Komisiji predložila podatke v zvezi s pomočmi, ki so jih prejela podjetja, upravičena do sheme, ki jih je Komisija potrebovala za analizo združljivosti.
The scheme was classed as State aid in the Decision [16].
Analiza združljivosti pomoči z notranjim trgom
The Belgian authorities did not dispute this classification during the monitoring exercise.
Komisija je v uvodni izjavi 40 sklepa o začetku postopka menila, da je treba združljivost sheme preučiti na podlagi okvira za RRI, ni pa še določila upoštevnega člena: ali so to določbe v zvezi s pomočmi za raziskovalne in razvojne projekte (točka 5.1 okvira za RRI) ali določbe v zvezi s pomočmi za mlada inovativna podjetja (točka 5.4 okvira za RRI), saj se zdi, da se shema nanaša na to posebno kategorijo podjetij.
Lawfulness of the aid
Metodologija
In the opening decision, the Commission found that, by failing to notify that the rate of exemption from payroll tax had been increased (from 50 % to 75 % by the Economic Recovery Act of 27 March 2009, and from 75 % to 80 % by the Act of 17 June 2013 laying down tax and financial provisions and provisions on sustainable development) and that the scheme had been extended beyond 4 July 2011 (the Decision provided for an initial duration of 5 years), Belgium had implemented unlawful aid.
Kot je bilo navedeno v uvodni izjavi 16 zgoraj, so belgijski organi sporočili, da je v celotnem obravnavanem obdobju shemo uporabljalo 231 podjetij.
Belgium did not contest this finding and during the formal investigation procedure provided the data on the aid received by the beneficiaries under the scheme that the Commission needed in order to assess the compatibility of the aid.
Z analizo podatkov je bilo ugotovljeno naslednje:
Assessment of the compatibility of the aid with the internal market
183 podjetij je prejelo pomoči, manjše od 200000 EUR za posamezno triletno obdobje v celotnem obravnavanem obdobju.
In recital 40 of the opening decision, the Commission concluded that the compatibility of the scheme should be examined in the light of the R&D&I Framework, while leaving open the question of which section of the framework was applicable: the rules on aid for R&D projects (point 5.1 of the R&D&I Framework) or the rules on aid for young innovative enterprises (point 5.4 of the R&D&I Framework), given that the scheme appeared to target this specific category of undertaking.
Te pomoči spadajo na področje uporabe Uredbe Komisije (ES) št. 1998/2006 (uredbe de minimis) [17] in so bile zato izključene iz analize;
Methodology
v zvezi s preostalimi 48 podjetji, ki so prejela pomoči, večje od 200000 EUR, je bila opravljena poglobljena analiza.
As indicated in recital 16 above, the Belgian authorities stated that 231 companies had benefited from the scheme during the reference period.
V zvezi z njimi so belgijski organi navedli:
An analysis of the data revealed that:
raziskovalne kategorije, v katere spadajo projekti, ki so jih izvedla podjetja prejemniki (zaradi preverjanja upoštevanja pogojev iz točke 5.1 okvira za RRI),
183 companies received aid of less than EUR 200000 per period of 3 years over the whole reference period.
metodo za izračun intenzivnosti pomoči skupaj s primeri (zaradi preverjanja upoštevanja pogojev iz točke 5.1 okvira za RRI),
This aid is covered by the de minimis Commission Regulation (EC) No 1998/2006 [17] and was therefore excluded from the scope of the analysis;
datum ustanovitve posameznih podjetij (zaradi preverjanja upoštevanja prvega pogoja iz točke 5.4 okvira za RRI),
the remaining 48 companies received aid in excess of EUR 200000 and were therefore subject to an in-depth analysis.
delež stroškov za raziskave in razvoj (zaradi preverjanja upoštevanja drugega pogoja iz točke 5.4 okvira za RRI),
In respect of these companies, the Belgian authorities provided information on:
delež na podlagi ukrepa 3 (ki se torej opredeli kot državna pomoč) ter delež na podlagi ukrepov 1 in 2 v celotnem znesku, ki so ga prejela posamezna podjetja (zaradi preverjanja upoštevanja tretjega pogoja iz točke 5.4 okvira za RRI).
the research categories to which the projects carried out by the beneficiaries belonged (for the purposes of verifying compliance with the conditions set out in point 5.1 of the R&D&I Framework),
Analiza zadnjega podatka (delež na podlagi ukrepa 3 v celotnem znesku prejete pomoči) je omogočila zožitev področja analize, saj je bil tako znesek pomoči, prejete na podlagi ukrepa 3, manjši od skupnega zneska, ki so ga sporočili belgijski organi (prejetega na podlagi celotne sheme).
the method for calculating the aid intensity, together with examples (for the purposes of verifying compliance with the conditions set out in point 5.1 of the R&D&I Framework),
Od 48 podjetij, navedenih v uvodni izjavi 25(b), je 14 podjetij v celotnem obravnavanem obdobju na podlagi ukrepa 3 prejelo pomoč, večjo od 200000 EUR.
the date on which each company was set up (for the purposes of verifying compliance with the first condition set out in point 5.4 of the R&D&I Framework),
Analiza na podlagi določb v zvezi s pomočmi za raziskovalne in razvojne projekte (točka 5.1 okvira za RRI)
the percentage of company expenditure allocated to research and development (for the purposes of verifying compliance with the second condition set out in point 5.4 of the R&D&I Framework),
V točki 5.1 okvira za RRI so navedena merila, ki jih je treba upoštevati za to, da se pomoči za raziskovalne in razvojne projekte lahko razglasijo za združljive z notranjim trgom.
of the total amount received by each company, the proportion falling under measure 3 (and thus constituting State aid) and the proportion falling under measures 1 and 2 (for the purposes of verifying compliance with the third condition set out in point 5.4 of the R&D&I Framework).
V točki 5.1.1 je navedeno, da mora „[d]el raziskovalnega projekta, ki prejema pomoč, […] v celoti soditi v eno ali več naslednjih raziskovalnih kategorij: temeljne raziskave, industrijske raziskave, eksperimentalni razvoj“.
Analysis of the last item (proportion of aid falling under measure 3) reduced the scope of the assessment as the amount of aid received under measure 3 was less than the total amount communicated by the Belgian authorities (for the scheme as a whole).
Odslej je v kraljevem odloku z dne 23. marca 2014 [18] navedeno, da je za preverjanje „opisa raziskovalnih ali razvojnih projektov ali programov, za katere se zahteva mnenje“ in preverjanje, ali projekti spadajo v eno od raziskovalnih kategorij, določenih z okvirom za RRI in zakonom, pristojna Service public fédéral de Programmation Politique scientifique (javna zvezna služba za politično načrtovanje na področju znanosti).
Of the 48 companies referred to in recital 25(b), 14 received aid under measure 3 of more than EUR 200000 over the reference period as a whole.
Belgijski organi so za vseh 48 podjetij, v zvezi s katerimi je bila opravljena poglobljena preiskava, predložili opis izvedenih raziskovalnih in razvojnih dejavnosti ter navedli raziskovalno kategorijo, v katero spadajo ti projekti.
Analysis in the light of the rules on aid for R&D projects (point 5.1 of the R&D&I Framework)
Komisija je lahko ugotovila, da izvedeni projekti spadajo v eno od treh kategorij, določenih z okvirom za RRI, in je zato menila, da je pogoj iz točke 5.1.1 tega okvira izpolnjen.
Point 5.1 of the R&D&I Framework sets out the criteria that have to be met for aid for R&D projects to be found compatible with the internal market.
V točki 5.1.2 okvira za RRI so navedeni zneski osnovne intenzivnosti pomoči (25 % za eksperimentalni razvoj), te zneske pa je mogoče v nekaterih primerih povečati, zlasti ko je pomoč namenjena MSP (točka 5.1.3(a) okvira za RRI).
According to point 5.1.1, ‘the aided part of the research project must completely fall within one or more of the following research categories: fundamental research, industrial research, experimental development.’
Belgijski organi so z dopisom z dne 3. marca 2014 predložili dodatne informacije – zlasti v zvezi z upoštevanjem intenzivnosti pomoči, določenih s Sklepom – o dveh povečanjih stopnje oprostitve plačila davka, na podlagi katerih se je stopnja zmanjšanja davka, ki jo je bilo mogoče uporabiti, povečala na 80 %.
The royal decree of 23 March 2014 [18] now provides that the Federal Scientific Policy Programming Department (Service public fédéral de Programmation Politique scientifique) is responsible, when examining the file, for checking the ‘description of research or development projects or programmes in respect of which an opinion is requested’ and thus for establishing whether the projects fall into one of the research categories provided for by the R&D&I Framework and the law.
Belgijski organi so lahko z metodo izračuna, ki jo je uporabila Komisija v Sklepu, dokazali, da je povečanje stopnje oprostitve plačila davka na dohodek iz poslovne dejavnosti na 80 % privedlo do največ 28,28-odstotne intenzivnosti.
For each of the 48 companies subject to an in-depth review, the Belgian authorities provided a description of the research and development activities carried out and indicated which research category the projects fell into.
Predložili so tudi podrobnosti v zvezi s stopnjo intenzivnosti za podjetja, ki so bila predmet poglobljenega nadzora.
The Commission was able to establish that the projects fell into one of the three categories laid down in the R&D&I Framework and concluded that the condition laid down in point 5.1.1 of the Framework had been met.
Komisija je ugotovila, da se ta stopnja sklada s točko 5.1.3 okvira za RRI, ki določa največ 35-odstotno intenzivnost za srednje velika podjetja in največ 45-odstotno intenzivnost za mala podjetja v primeru dejavnosti eksperimentalnega razvoja.
Point 5.1.2 of the R&D&I Framework gives the basic aid intensities (25 % for experimental development), which may be increased in certain cases, such as where the aid is to be given to SMEs (point 5.1.3(a) of the R&D&I Framework).
Navedene stopnje intenzivnosti se povečajo v primeru industrijskih ali temeljnih raziskav.
In their letter dated 3 March 2014, the Belgian authorities provided additional information on the two withholding rate increases that brought the applicable tax reduction to 80 %, in particular as regards compliance with the aid intensities laid down by the Decision.
V točki 5.1.4 okvira za RRI so podrobno navedeni upravičeni stroški.