natgillin/translations-raw huggingface dataset:
In 2006 Italy introduced [24] a 50 % rebate on taxes and contributions [25] for undertakings having their registered office or place of business in the municipalities of the province of Catania, Sicily, affected by the earthquake and eruptions of Mount Etna that took place in 2002 [26].
Ukrepi se uporabljajo na območjih Italije, ki so jih prizadele naravne nesreče, in sicer potresi, poplave ali ognjeniški izbruhi, ter so opredeljena v zakonodaji.
In 2008, Italy introduced a 60 % rebate on taxes and contributions for undertakings having their registered office or place of business in the municipalities in the regions of Umbria and Marche affected by the earthquake in 1997 [27].
Območja, na katera se nanašajo ti ukrepi, so:
The same 60 % rebate on taxes and contributions was introduced in 2011 for undertakings having their registered office or place of business in the municipalities in the region of Abruzzo affected by the earthquake of 6 April 2009 (for more detail see the next point) [29].
občine [39] v regijah Piemont, Lombardija, Emilija-Romanja, Ligurija, Toskana in Benečija, ki so jih novembra 1994 prizadele poplave,občine [40] v pokrajini Katanija na Siciliji, ki so jih leta 2002 prizadeli potres in izbruhi ognjenika Etna,občine [41] v pokrajinah Ancona (v regiji Marche) in Perugia (v regiji Umbrija), ki jih je leta 1997 prizadel potres,občine [42] v pokrajinah Campobasso (v regiji Molise) in Foggia (v regiji Puglja), ki jih je leta 2002 prizadel potres,občine [43] v regiji Abruzzo, ki jih je 6. aprila 2009 prizadel potres.
Notified aid measure SA.35083 (12/NN) linked to the earthquake in Abruzzo in 2009
Upravičenci
The measure notified by the Italian authorities and registered by the Commission under the number SA.35083 (12/NN) (see recital 8) provides for aid in the form of reduced taxes and contributions linked to the earthquake in Abruzzo in 2009.
Sheme so na voljo podjetjem iz vseh sektorjev, vključno s kmetijstvom, gozdarstvom, ribištvom in akvakulturo [44], razen ukrepa zaradi poplav v severni Italiji leta 1994, ki se ne uporablja za podjetja iz bančnega in zavarovalniškega sektorja.
Following the earthquake which hit the region of Abruzzo (the regional capital L'Aquila and several other municipalities) on 6 April 2009, the Italian authorities adopted a series of decisions and laws [30] granting all undertakings [31] located in the municipalities affected by the earthquake [32] a suspension and deferral until 30 November 2009 of the payment of taxes and contributions.
V primeru potresov in ognjeniških izbruhov na Siciliji ter v regijah Umbrija, Marche, Molise, Puglja in Abruzzo so vsi upravičenci podjetja, ki imajo svoj registrirani sedež ali kraj poslovanja v občinah, ki so jih prizadele naravne nesreče, in ki so opredeljene v posebni zakonodaji.
This deadline was extended by further enactments to 30 June 2010 [33], to 15 December 2010 [34], to 31 October 2011 [35] and finally to 16 December 2011 [36].
V primeru poplav v severni Italiji so upravičenci podjetja s sedežem ali poslovno dejavnostjo v občinah, ki jih je prizadela naravna nesreča, če lahko dokažejo, da so utrpela veliko škodo [45].
On 12 November 2011, Italy enacted a law stipulating that collection of the taxes and contributions suspended and deferred since the earthquake would recommence from January 2012, in 120 monthly instalments, and that the amount to be paid would be reduced to 40 % of the amount originally payable [37].
Trajanje ukrepov
Objective of the measures
Komisija meni, da so se sheme, na podlagi katerih so bile uvedene oprostitve, začele izvajati, ko so začele veljati njihove pravne podlage.
The general objective of the schemes described (which reduced taxes and contributions by up to 90 %) was to support undertakings having their registered office or place of business in areas affected by natural disasters.
Komisija priznava, da so se ukrepi morda začeli izvajati ob drugem času, kot je določeno na podlagi izvedbenih ukrepov (kot so odloki o izvedbi različnih pravnih podlag; glej pripombe Italije k sklepu o začetku postopka, povzete v uvodnih izjavah od 87 do 94).
Geographical scope of the measures
Komisija meni, da so ukrepi oprostitve začeli veljati na naslednje datume:
The measures are applicable to areas in Italy affected by natural disasters, namely the earthquakes, floods or volcanic eruptions identified in the legislation.
1. januarja 2003 za davke [46] in 1. januarja 2006 za prispevke [47] v primeru potresa, ki je od 13. do 16. decembra 1990 prizadel vzhodno Sicilijo (pokrajine Siracusa, Katanija in Ragusa),
The areas referred to in these measures are:
1. januarja 2004 [48] v primeru poplav v severni Italiji leta 1994,1. januarja 2007 [49] v primeru potresa in izbruhov ognjenika Etna leta 2002,1. januarja 2008 [50] v primeru potresa v regijah Umbrija in Marche leta 1997,29. novembra 2008 [51] v primeru potresa v regijah Molise in Puglja leta 2002 ter1. januarja 2012 [52] v primeru potresa v regiji Abruzzo leta 2009.(45) Kar zadeva obdobje, za katero so se te oprostitve uporabljale, so obdobja začasne oprostitve plačila davkov in prispevkov navedena v zadevni zakonodaji.
the municipalities [38] affected by the earthquake that hit eastern Sicily (the provinces of Siracusa, Catania and Ragusa) on 13-16 December 1990;
Komisija ugotavlja, da so se različne sheme uporabljale za različna obdobja ter različne vrste davkov in prispevkov.
the municipalities [39] in the regions of Piedmont, Lombardy, Emilia-Romagna, Liguria, Tuscany and Veneto affected by the floods of November 1994;the municipalities [40] in the province of Catania, Sicily, affected by the earthquake and eruptions of Mount Etna that took place in 2002;the municipalities [41] in the provinces of Ancona (in the region of Marche) and Perugia (in the region of Umbria) affected by the earthquake in 1997;the municipalities [42] in the provinces of Campobasso (in the region of Molise) and Foggia (in the region of Puglia) affected by the earthquake in 2002;the municipalities [43] in the region of Abruzzo affected by the earthquake of 6 April 2009.
Na podlagi informacij, ki jih je Italija zagotovila Komisiji v fazi formalne preiskave (glej pripombe Italije k sklepu o začetku postopka, povzete v uvodnih izjavah od 87 do 94), so bila ta obdobja:
Beneficiaries
v primeru potresa v regijah Umbrija in Marche leta 1997 se zdi, da je zadevno obdobje začasne oprostitve trajalo od 26. septembra 1996 do 30. junija 1999 (31. marca 1998 za nekatere upravičence);
The schemes are open to undertakings operating in all sectors, including agriculture, forestry, fisheries and aquaculture [44], with the exception of the measure linked to the floods in northern Italy in 1994, which excludes undertakings in the banking and insurance sector.
v zvezi s potresom v regijah Molise in Puglja leta 2002 davčni urad trdi, da se je obdobje začasne oprostitve začelo 31. oktobra 2002 in končalo 30. junija 2008, medtem ko je to obdobje po podatkih uradov INPS in INAIL trajalo od 31. oktobra 2002 do 31. decembra 2007;
In the case of the earthquakes and volcanic eruptions in Sicily, Umbria, Marche, Molise, Puglia and Abruzzo, the beneficiaries are all undertakings having their registered office or place of business in the municipalities affected by the natural disaster that are identified by the specific legislation.
v primeru potresa in izbruhov ognjenika Etna leta 2002 se je začasna oprostitev uporabljala za obdobje od 29. oktobra 2002 do 31. marca 2004;
In the case of the floods in northern Italy, the beneficiaries are undertakings based or operating in the municipalities affected by the natural disaster, but only if they can prove that they have suffered heavy damage [45].
v primeru potresa v regiji Abruzzo leta 2009 je zadevno obdobje začasne oprostitve odvisno od narave upravičenca:
Duration of the measures
za vsa podjetja z letnim prometom nad 200000 EUR se zdi, da je obdobje uporabe trajalo od 6. aprila 2009 do 3. junija 2010;
The Commission considers that the schemes introducing the rebates started to run when their legal bases entered into force.
za podjetja z letnim prometom, manjšim od 200000 EUR, in posameznike s prihodki iz poslovne dejavnosti ali samozaposlitve se zdi, da je obdobje trajalo od 6. aprila 2009 do 15. decembra 2010.
The Commission acknowledges that the implementation of the measures may have begun at a different time, as provided in the implementing measures (such as the orders implementing the various legal bases, see the comments from Italy on the opening decision summarised in recitals 87 to 94).
V zvezi s trajanjem ukrepov oprostitve je v okviru vsake pravne podlage naveden drugačen rok, po katerem znižanje ni več na voljo.
andin the case of the 2009 earthquake in the region of Abruzzo, 1 January 2012 [52].(45) As for the period for which these rebates were applicable, the periods of suspension of the payment of taxes and contributions are referred to in the respective legislation.
V okviru ukrepov se za upravičene stroške štejejo davki, obvezni prispevki za socialno varnost (ki se plačajo uradu INPS) in obvezne premije za zavarovanje za nesreče pri delu (ki se plačajo uradu INAIL), ki jih podjetja plačajo v določenem obdobju po naravni nesreči (kot je določeno v okviru pravne podlage pri vsakem ukrepu).
The Commission takes note of the fact that the various schemes applied to different periods for the different types of taxes and contributions.
Oblika in intenzivnost pomoči
On the basis of information provided by Italy to the Commission during the formal investigation phase (see Italy's comments on the opening decision summarised in recitals 87 to 94), these periods were as follows.
Pomoč se dodeli v obliki oprostitve davkov in prispevkov.
In the case of the earthquake in eastern Sicily (the provinces of Siracusa, Catania and Ragusa) on 13-16 December 1990, the period of suspension spans the years 1990, 1991 and 1992.
Oprostitev znaša 90 % za ukrepe za Sicilijo in severno Italijo, 60 % za regije Marche, Umbrija, Molise, Puglja in Abruzzo ter 50 % za Katanijo.
The Italian Revenue Agency (Agenzia delle Entrate) speaks of the period 13 December 1990 until 31 July 1993, and according to both the INPS and the INAIL the period of suspension for contributions was 13 December 1990 until 31 December 1992.
Dolgovani znesek se lahko poravna z enkratnim plačilom ali v obrokih (npr. do 120 mesečnih obrokov v primeru ukrepa za regijo Abruzzo).
In the case of the floods in northern Italy in November 1994, the legislation indicates as the reference period the years 1995, 1996 and 1997, while the Revenue Agency speaks of the period 4 November 1994 until 31 October 1995; the INPS sets the end of the period at 30 November 1995; and according to the INAIL the whole period extended from 1 January 1995 until 31 December 1997.
Glede na posamezni ukrep lahko ti obroki vključujejo plačila obresti.
In the case of the earthquake in Umbria and Marche in 1997, the relevant suspension period would appear to be from 26 September 1996 until 30 June 1999 (31 March 1998 for certain beneficiaries).
Sodbe vrhovnega kasacijskega sodišča
In the case of the earthquake in Molise and Puglia in 2002, the Revenue Agency states that the suspension period began on 31 October 2002 and ended on 30 June 2008, while the INPS and the INAIL indicate the period from 31 October 2002 until 31 December 2007.
Komisija je bila v zahtevi za informacije, ki jo je predložilo redno sodišče mesta Cuneo (glej uvodno izjavo 1), opozorjena tudi na številne sodbe, ki jih je italijansko vrhovno kasacijsko sodišče izreklo leta 2007 in 2010 ter v katerih je sodišče odločilo, da je treba znižanje na 10 % dolgovanih zneskov davkov in prispevkov uporabiti za vse upravičence, tudi če so medtem že plačali celotni znesek [53].
In the case of the earthquake and eruptions of Mount Etna that took place in 2002, the suspension period was from 29 October 2002 until 31 March 2004.
Vrhovno kasacijsko sodišče je dejansko odločilo, da so vsa podjetja, upravičena do koristi ukrepa za Sicilijo ali severno Italijo, upravičena do iste 90-odstotne oprostitve davkov in prispevkov:
In the case of the Abruzzo earthquake in 2009, the relevant suspension period depends on the nature of the beneficiary:
v nasprotnem primeru bi nastala „neupravičena razlika v obravnavi“.
for all undertakings with an annual turnover above EUR 200000, the period of application would appear to be from 6 April 2009 until 3 June 2010;
Komisija se zaveda pomena teh sodb za številne zadeve, ki tečejo pred različnimi italijanskimi sodišči in v katerih so postopke začele strani, ki bi lahko pridobile korist na podlagi različnih ukrepov.
for undertakings with an annual turnover below EUR 200000, and for individuals with income from business activity or self-employment, the period would appear to be 6 April 2009 until 15 December 2010.
Glede na sodbe vrhovnega kasacijskega sodišča se zdi, da bi se ukrepi uporabljali retroaktivno v korist vseh podjetij, vključno s tistimi, ki so davke in prispevke plačala kot po navadi, in sicer vsaj v primeru ukrepov za vzhodno Sicilijo in severno Italijo, na katere se nanašajo sodbe.
As regards the duration of the rebate measures, each legal basis indicates a different final deadline after which the reduction is no longer to be available.
Na podlagi tega se zdi, da uporaba shem ni časovno omejena, če lahko podjetje dokaže, da je upravičeno do pomoči.
The Commission's understanding is that the period of application was extended as a result of the judgments of the Italian Supreme Court of Cassation, as explained below in recitals 49 to 53 (see also Italy's comments on the opening decision summarised in recitals 91 to 93).
RAZLOGI ZA ZAČETEK FORMALNE PREISKAVE
Eligible costs
Komisija je začela formalni postopek preiskave iz člena 108(2) PDEU v zvezi z zadevnimi ukrepi, kot je opisano v oddelku 2 tega sklepa, ker se je zdelo, da pomenijo državno pomoč v smislu člena 107(1) PDEU.
The costs eligible under the measures are taxes, compulsory social security contributions (payable to the INPS) and compulsory premiums for insurance against accidents at work (payable to the INAIL) to be paid by undertakings in a defined period of time following the natural disaster (as determined in the legal basis of each measure).
Izdala je tudi odredbo o začasnem odlogu na podlagi člena 11(1) Uredbe Sveta (ES) št. 659/1999, pri čemer je od Italije zahtevala, da ukine vsa izplačila na podlagi katerega koli ukrepa pomoči iz zadev SA.33083 (12/NN) in SA.35083 (12/NN) [55].
Form of the aid and aid intensity
Komisija je v sklepu o začetku postopka iz člena 108(2) (v nadaljnjem besedilu: sklep o začetku postopka) [56] obravnavala ukrepe ob upoštevanju izjeme iz člena 107(2)(b) PDEU, ki določa, da je „pomoč za povrnitev škode, ki so jo povzročile naravne nesreče ali izjemni dogodki“, združljiva z notranjim trgom.
The aid is awarded in form of a rebate on taxes and contributions.
Komisija je presodila tudi, ali ukrepi izpolnjujejo pogoje za katere koli druge izjeme iz člena 107(2) in (3) PDEU.
The rebate amounts to 90 % for the measures for Sicily and northern Italy, to 60 % for Marche, Umbria, Molise, Puglia and Abruzzo, and to 50 % for Catania.
Nezakonitost ukrepov pomoči
These instalments sometimes include interest payments, depending on the individual measure.
Analiza ukrepov na podlagi člena 107(2) in (3) PDEU
Judgments of the Supreme Court of Cassation
Komisija je preučila sheme pomoči ob upoštevanju člena 107(2)(b) PDEU, ki določa, da je „pomoč za povrnitev škode, ki so jo povzročile naravne nesreče“, združljiva z notranjim trgom.
The request for information from the ordinary court of Cuneo (see recital 1) also brought to the Commission's attention a number of judgments delivered by the Italian Supreme Court of Cassation in 2007 and 2010, in which the Court held that the reduction to 10 % of the amounts due in taxes and contributions had to be applied to all those eligible even if in the meantime they had already paid the full amount [53].
Komisija mora pri oceni takšnih shem pomoči, kot jih obravnava člen 107(2)(b), preveriti, ali (i) okoliščine, na podlagi katerih se upravičuje dodelitev pomoči, dejansko pomenijo naravno nesrečo in (ii) ali sta izpolnjena naslednja pogoja:
In effect the Supreme Court of Cassation held that all undertakings eligible for the benefit of the measures for Sicily or northern Italy were entitled to the same rebate of 90 % on taxes and contributions:
škoda, za katero se dodeli nadomestilo, je neposredno povzročila naravna nesreča,
otherwise there would be an ‘unjustified disparity in treatment’.
pomoč ne pomeni prekomerne kompenzacije škode, temveč se porabi zgolj za povrnitev škode, ki jo je povzročila naravna nesreča.
The interpretation given by the Supreme Court of Cassation was confirmed by the Italian authorities in their letters of 7 December 2011 and 25 July 2012.
Italijanska zakonodaja opredeljuje območja, ki so jih prizadele naravne nesreče treh vrst:
In this last letter the Italian authorities refer to a further judgment of the Supreme Court of Cassation, delivered in 2012, which held that an appeal brought by the Revenue Agency was inadmissible because there was already settled case-law [54].
potresi, poplave in ognjeniški izbruhi.
The Commission is aware of the importance of these judgments for numerous cases pending before various courts in Italy in which proceedings have been brought by parties potentially benefiting under the different measures.
Vendar zadevne sheme ne vključujejo nobene opredelitve škode (niti materialne niti gospodarske) ter ne povezujejo pomoči in škode, nastale zaradi naravne nesreče [58].
In the light of the judgments of the Supreme Court of Cassation, the measures would seem to be applicable retrospectively for the benefit of all the undertakings, including those that paid taxes and contributions in the ordinary way, at least in the case of the measures for eastern Sicily and northern Italy to which the judgments refer.
Poleg tega v okviru shem nadomestilo ni omejeno na škodo, ki so jo upravičenci dejansko utrpeli, upravičeni stroški pa niso določeni na podlagi škode, ki so jo podjetja utrpela zaradi naravne nesreče.
Thus there would seem to be no time-limit for the application of the schemes, as long as an undertaking can prove that it is entitled to the aid.
Pomisleki in razlogi za začetek preiskave
GROUNDS FOR INITIATING THE FORMAL INVESTIGATION
Komisija je ob upoštevanju zgoraj navedenega in na podlagi razpoložljivih informacij menila, da ukrepi pomenijo nezakonito pomoč v smislu člena 1 Uredbe (ES) št. 659/1999 glede na to, da so bili izvedeni brez priglasitve Komisiji.
The Commission initiated the formal investigation procedure laid down in Article 108(2) of the TFEU into the measures in question, as described in Section 2 of this Decision, because they appeared to constitute State aid within the meaning of Article 107(1) of the TFEU.
Poleg tega je Komisija na podlagi svoje predhodne ocene resno podvomila o tem, ali so ukrepi, ki jih je Italija uvedla od leta 2002, združljivi z notranjim trgom.
The Commission also issued a suspension injunction under Article 11(1) of Council Regulation (EC) No 659/1999 requiring Italy to suspend all payments under any of the aid measures referred to in cases SA.33083 (12/NN) and SA.35083 (12/NN) [55].
Na podlagi predhodne ocene ni bilo mogoče ugotoviti, da so ukrepi pomoči skladni z načeli PDEU, zlasti s členom 107(2)(b), na podlagi katerega je mogoče dodeliti pomoč za povrnitev škode, ki so jo povzročile naravne nesreče [59].
In the decision to initiate the Article 108(2) procedure (‘the opening decision’) [56], the Commission considered the measures in the light of the exemption in Article 107(2)(b) of the TFEU, which states that ‘aid to make good the damage caused by natural disasters or exceptional occurrences’ is compatible with the internal market.
Komisija je dvomila zlasti, da informacije, ki so jih zagotovili italijanski organi, dokazujejo, da so zadevni ukrepi po svoji naravi in operativni ureditvi namenjeni povrnitvi škode, ki so jo povzročile naravne nesreče.
The Commission also considered whether the measures might qualify for any of the other exemptions in Article 107(2) and 107(3) of the TFEU.
Komisija na podlagi operativnih ureditev, opisanih v ukrepih, zlasti ni mogla ugotoviti, ali:
Unlawfulness of the aid measures
so upravičenci podjetja, ki so dejansko utrpela škodo (delna izjema je ukrep za severno Italijo, v okviru katerega je bila določena najnižja raven škode, ki so jo morala podjetja utrpeti; glej uvodno izjavo 26),
In the opening decision, the Commission pointed out that the Italian authorities had not fulfilled their obligation to notify the schemes in accordance with Article 108(3) of the TFEU, as the Italian authorities had acknowledged during the preliminary investigation phase.
je škoda nastala izključno zaradi naravnih nesreč, navedenih v zakonodaji,
When assessing aid schemes of the kind contemplated in Article 107(2)(b), the Commission must verify (i) that the circumstances relied upon to justify the granting of aid do indeed constitute a natural disaster, and (ii) that the following conditions are met:
Italijanski organi in zainteresirane tretje osebe so bili zato pozvani, naj v svojih pripombah k sklepu o začetku postopka navedejo vse informacije, potrebne za popolno oceno, ter Komisiji predložijo ustrezno dokumentacijo.
the damage for which the compensation is granted is a direct consequence of the natural disaster;
PRIPOMBE ZAINTERESIRANIH STRANI
the aid does not result in overcompensation of damage, but only makes good the damage caused by the natural disaster.
Pripombe odvetniške pisarne Chiti
The Italian legislation identifies areas affected by natural disasters of three kinds:
Odvetniška pisarna Chiti se po opisu dejstev in razvoja zakonodaje v zadevi osredotoča na sodbe vrhovnega kasacijskega sodišča.
earthquakes, floods, and volcanic eruptions.
Trdi, da so lahko po sodbah iz let 2007, 2010 in 2012 vsa podjetja, ki so jih prizadele poplave v Piemontu, naknadno popravila svoj položaj s plačilom 10 % dolgovanega zneska ali z zahtevkom za vračilo 90 % plačanega zneska, če so že plačala celotni znesek, kot določa člen 3(90) zakona št. 350/2003.
The Commission has consistently taken the view that earthquakes, floods and volcanic eruptions constitute natural disasters within the meaning of Article 107(2)(b) of the TFEU [57];
Od 233 zadev pred sodišči v zvezi z nadomestilom za škodo, ki so jo povzročile poplave, se jih je 96 končalo s sodbami, ki so zdaj dokončne, večina ostalih pa je bila začasno prekinjenih zaradi odredbe o začasnem odlogu, ki jo je Komisija izdala 17. oktobra 2012.
consequently, undertakings that have suffered damage due to these natural disasters may in principle qualify for aid up to the amount of the damage suffered.
Po trditvah odvetniške pisarne Chiti so morala podjetja na sodiščih dokazati in concreto znesek dejanske škode ter vzročno zvezo med dogodkom in škodo, da so lahko pridobila korist teh shem.
However, the schemes in question do not lay down any definition of damage (whether material or economic), nor do they establish any link between the aid and the damage suffered as a result of the natural disaster [58].
Sprejeti dokazi vključujejo tehnične ocene, ki jih je odredilo sodišče, poročila strokovnjakov ali uradne dokumente uradov INPS in INAIL.
Furthermore, the schemes do not confine the compensation to the damage actually suffered by the beneficiaries, nor are the eligible costs determined on the basis of the damage suffered by the undertakings as a consequence of the natural disaster.
Podjetja so prejela nadomestilo samo za dejansko škodo, ki jo lahko dokažejo, ali izgubo, ki jo ugotovi samo sodišče.
Doubts and grounds for initiating the investigation
Odvetniška pisarna Chiti trdi, da je shema nadomestil za škodo, ki so jo leta 1994 povzročile poplave v Piemontu, povezana z naravno nesrečo in jo je zato treba preučiti na podlagi člena 107(2)(b) PDEU.