natgillin/translations-raw huggingface dataset:
The INPS states that the disaster aid schemes for the 2002 earthquake in Molise (aid scheme N 174a/2004) and for the 2009 earthquake in Abruzzo (aid scheme N 459a/2009) did not provide for any compensation in respect of labour costs (wages and contributions).
Podatki, ki jih je Italija zbrala do leta 2014, vključujejo tudi veliko število posameznikov, ki so morda pridobili korist na podlagi sheme v zvezi z davki na prihodke, ki (deloma ali v celoti) niso povezani z njihovo poslovno dejavnostjo.
Those schemes provided only for compensation for direct and indirect or economic damage deriving from a temporary suspension of economic activity caused by the disaster or by the need to relocate the activity following the disaster.
Med približno 21000 upravičenci, ki jih je opredelila Italija, je 17500 posameznikov, za katere se podatki o davkih nanašajo na prihodke iz poklicne in poslovne dejavnosti ter na druge oblike prihodkov.
But as far as contributions are concerned the aid schemes under discussion here apply only to undertakings which continued their operations after the disaster, and which would otherwise have had to pay the contributions required by law.
Za vse te posameznike bi bilo treba opraviti podrobnejšo oceno, da se količinsko opredeli, v kolikšnem obsegu bi bilo treba oprostitve, ki so jih prejeli, šteti za državno pomoč v smislu člena 107(1) PDEU glede na to, da oprostitve, od katerih podjetja nimajo koristi, ne pomenijo državne pomoči.
Moreover, the aid schemes for both Molise and Abruzzo authorised by the Commission included measures for the monitoring of overlapping aid in order to exclude any possibility of overcompensation.
Nazadnje, Italija je predložila podrobne informacije in dokumentacijo v zvezi s sistemskim učinkom potresa v regiji Abruzzo leta 2009 na gospodarsko strukturo regije.
Estimate of damage for each beneficiary
Dokumentacija vključuje makroekonomske podatke in sezname poškodovanih lokalnih infrastruktur.
In paragraph 71 of the opening decision, the Commission also asked ‘if and how damage was estimated for each beneficiary located in the areas affected by the natural disasters, and whether the necessity and proportionality of the support has been considered at some moment in time, and in which manner.’
OCENA UKREPOV
However, the legislation introducing the measures did not provide for any mechanism for verifying the existence of a causal link between the damage suffered and the measure.
V nadaljevanju bo Komisija preučila, ali ukrepi, ki se preiskujejo, dejansko pomenijo državno pomoč v smislu člena 107(1) PDEU.
Estimated number of beneficiaries of each measure and aid amounts
Za ugotovitev, ali ukrepi oprostitve pomenijo pomoč v smislu člena 107(1), je treba presoditi, ali dajejo prednost posameznim podjetjem, ali prednost zagotavlja država iz državnih sredstev ter ali lahko ukrepi vplivajo na konkurenco in trgovino med državami članicami.
According to paragraph 72 of the opening decision, ‘the Italian authorities are requested to provide the estimated number of beneficiaries of each measure and the aid amounts involved.’
Ker se oprostitve dodelijo samo podjetjem, ki imajo poslovne enote na geografskih območjih, ki so jih prizadele nekatere vrste naravnih nesreč (potresi, ognjeniški izbruhi in poplave) (območja so navedena v uvodni izjavi 39), so ukrepi selektivni.
In 2013 the INPS, the INAIL and the Revenue Agency provided figures for the estimated numbers of beneficiaries of the aid, but only the INPS and the INAIL also indicated the amounts granted.
Italijanska država z znižanjem davkov in prispevkov ta podjetja razbremeni stroškov poslovanja, ki bi jih imeli pri običajnem poslovanju.
Further information and clarification provided by Italy
Zato imajo podjetja korist na podlagi gospodarske prednosti, ki bi lahko izkrivljala konkurenco.
Following the Commission's requests for clarification (see recital 18), the Revenue Agency replies that the taxes contemplated by the measures include all types of tax without distinction.
Ker se ukrepi nanašajo na podjetja, za katere se lahko predpostavlja, da so vključena v trgovino med državami članicami, lahko ti ukrepi prizadenejo takšno trgovino.
The Agency also explains the difficulty of providing an exact estimate of the number of beneficiaries and the total amount of the rebates under the different measures:
Podpora, ki jo javni organi zagotovijo iz državnih sredstev, ima obliko prihodkov, ki se jim javni organi odpovejo:
Even there, however, the data cannot be extracted directly, but require a case-by-case analysis.
Zato vsi ukrepi, ki jih je Italija sprejela od leta 2002 in so predmet zadev SA.33083 (12/C) in SA.35083 (12/C) v zvezi z državno pomočjo ter na podlagi katerih se obremenitve za davke in prispevke znižajo za 90 %, 50 % oziroma 60 %, pomenijo državno pomoč v smislu člena 107(1) PDEU, kot je bilo začasno sklenjeno tudi v sklepu o začetku postopka.
A further complication is the fact that the data for the reduced social contributions include the amounts payable both by the employer and by the employee.
Ukrepi pomoči, ki se preiskujejo, so na podlagi člena 107(1) načeloma prepovedani in se lahko štejejo za združljive z notranjim trgom samo, če izpolnjujejo pogoje za eno od izjem iz Pogodbe.
A rebate on the amount due by the employee does not constitute State aid for purposes of Article 107(1) of the TFEU, because it benefits individuals rather than undertakings.
Vendar Komisija meni, da pomoč, ki je posameznim podjetjem dodeljena na podlagi zadevnih ukrepov, ne pomeni državne pomoči, če izpolnjuje vse preizkuse iz uredbe de minimis, ki se uporablja [62].
Only in 2014, after establishing a methodology for each agency involved in the analysis (the Revenue Agency, the INPS, the INAIL), was Italy finally in a position to produce an approximate overall estimate of the beneficiaries of the measures.
Ukrepi za dodelitev pomoči so že začeli veljati:
It provided a number of tables showing beneficiaries and aid amounts.
Komisija obžaluje, da italijanski organi niso izpolnili svoje obveznosti priglasitve shem v skladu s členom 108(3) PDEU.
In its letter of 4 August 2014, Italy states that it has identified 80577 beneficiaries.
Ocena združljivosti pomoči z notranjim trgom ob upoštevanju pripomb zainteresiranih strani
Of these, (i) 33831 have received a rebate amounting to less than EUR 1000, (ii) 66704 have received a rebate amounting to less than EUR 10000 and (iii) 75469 have received a rebate amounting to less than EUR 100000.
Komisija mora ob upoštevanju ugotovitve, da sheme oprostitev iz uvodne izjave 109 pomenijo državno pomoč v smislu člena 107(1) PDEU, ugotoviti, ali je mogoče pomoč razglasiti za združljivo z notranjim trgom v skladu s členom 107(2) ali (3) PDEU.
Only 539 undertakings have received rebates amounting to more than EUR 200000.
V sklepu o začetku postopka je Komisija glede vprašanja, ali se lahko uporabijo izjeme, določene v Pogodbi, menila, da pomoč ne izpolnjuje pogojev za izjemo iz člena 107(2)(a), ker ni pomoč socialnega značaja, in da ne spada pod člen 107(2)(c).
For the measures at issue in case SA.33083 (natural disasters between 1990 and 2002), the number of beneficiaries is approximately 59500, of which 23303 are no longer active.
Iz očitnih razlogov prav tako ni mogoče uporabiti izjem iz člena 107(3)(b) in (d).
For the measure at issue in case SA.35083 (the Abruzzo earthquake in 2009), the number of beneficiaries is approximately 21000, of which 4000 are no longer active.
Italija med formalno preiskavo ni izpodbijala teh ugotovitev.
Comments submitted by Italy regarding supporting documentation for compensation for damage due to the natural disaster
Kar zadeva morebitno zanašanje na izjeme iz člena 107(3)(a) in (c), se Komisija sklicuje na dvome, ki jih je izrazila v sklepu o začetku postopka (glej oddelek 3.3.2 sklepa o začetku postopka).
In the same letter of 4 August 2014, Italy gives a detailed account of the difficulty of obtaining documents showing:
Država članica v svojih pripombah niti ni trdila, da bi lahko pomoč izpolnjevala pogoje za izjemo iz člena 107(3)(a) ali (c), niti ni med formalno preiskavo zagotovila nobenih informacij, na podlagi katerih bi lahko Komisija ocenila združljivost zadevnih shem ob upoštevanju navedenih izjem.
whether the beneficiaries of the measures under investigation have or have not suffered damage as a consequence of a natural disaster;
Namesto tega je Italija (in zainteresirane tretje osebe, ki so predložile pripombe) trdila, da je bila pomoč namenjena povrnitvi škode, ki so jo povzročile naravne nesreče, kar pomeni, da bi jo bilo treba oceniti na podlagi izjeme iz člena 107(2)(b).
whether or not the beneficiaries have been compensated for any such loss;
Ta sklepna ugotovitev ne posega v možnost, da se posamezna pomoč, dodeljena v okviru shem, razglasi za združljivo po preučitvi posameznih primerov ali da se uvrsti v eno od uredb o izjemah, sprejetih v skladu s členom 1 Uredbe Sveta (ES) št. 994/98 [63].
and (iii) the amount of any such compensation received.
Ker se vsi ukrepi oprostitve dejansko nanašajo na podjetja z registriranim sedežem ali krajem poslovanja na območjih, ki so jih prizadele naravne nesreče, bo Komisija preverila, ali ukrepi ustrezajo izjemi iz člena 107(2)(b) kot „pomoč za povrnitev škode, ki so jo povzročile naravne nesreče ali izjemni dogodki“.
The Italian authorities consider that the opening decision did not explicitly require proof of the damage suffered by the beneficiaries of the measures under investigation.
Pomoč za povrnitev škode, ki so jo povzročile naravne nesreče
The Italian authorities did not, therefore, gather documents proving the actual damage suffered by individual beneficiaries.
Komisija je preučila zadevne sheme pomoči ob upoštevanju 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 Italian authorities would need to take fresh steps to contact both public authorities (to verify whether compensation payments for damage had already been granted and/or paid out) and the beneficiaries of the measures under investigation (to verify whether they had suffered damage and whether they had been compensated for this damage by insurance companies).
Komisija mora preveriti, ali so nesreče, ki jih je navedla Italija, dejansko „naravne nesreče“ v smislu člena 107(2)(b) in ali so izpolnjeni naslednji pogoji:
In its letter Italy explains the following:
škoda, za katero se dodeli nadomestilo, je neposredno povzročila zadevna naravna nesreča;
In response to the Commission's specific request that Italy provide evidence of the damage suffered by the individual beneficiaries of the aid under investigation, the Italian authorities have launched an investigation to gather documents establishing losses due to natural disasters and any compensation granted by public or private bodies.
pomoč je namenjena zgolj povrnitvi škode, ki jo je povzročila naravna nesreča, in ne pomeni prekomerne kompenzacije škode, ki so jo utrpeli upravičenci.
However, this investigation is to be carried out only in respect of beneficiaries still in business (excluding, therefore, those which have ceased their activity and are therefore no longer able to distort competition in the market).
Italijanska zakonodaja opredeljuje območja, ki jih je prizadela ena od treh vrst naravnih nesreč:
A statement declaring the damage caused by the natural disaster was not one of the conditions for the granting of the alleged unlawful aid under investigation.
potresi, poplave in ognjeniški izbruhi.
Consequently, this documentation is not held by any of the administrative departments that have granted the aid (the Revenue Agency, the INPS and the INAIL).
Vendar zadevne sheme ne vključujejo nobene opredelitve škode (niti materialne niti gospodarske) ter ne povezujejo pomoči in škode, ki je dejansko nastala zaradi naravne nesreče [65].
Further specific investigations would have to be launched in each of the areas concerned in respect of each of the measures under investigation.
Poleg tega nadomestilo v okviru shem ni omejeno na znesek, potreben za povrnitev neposredne škode, ki jo je dejansko utrpel posamezni upravičenec.
These investigations concern documents relating both to the proof of damage and to the compensation possibly granted on that basis.
Nazadnje, upravičeni stroški niso določeni na podlagi škode, ki so jo podjetja utrpela neposredno zaradi naravne nesreče.
Since a statement of damage caused by a natural disaster was not one of the conditions for the granting of the alleged unlawful aid under investigation, any evidence of damage required by public or private bodies in order to obtain compensation must refer to the event to which it relates and, therefore, also to the time when the event occurred.
Italijanski organi so to potrdili med formalno preiskavo (glej pripombe urada INPS v uvodni izjavi 98).
The statement of damage must have been drawn up only when the damage was recent and still verifiable, since otherwise it would not be possible to establish that it was direct damage, or to verify the causal link with the natural disaster.
Komisija ugotavlja, da na podlagi shem niso pridobila koristi samo podjetja, ki so utrpela dejansko škodo, temveč vsa podjetja z registriranim sedežem ali krajem poslovanja na območjih, ki so jih italijanski organi opredelili kot prizadeta območja, ne glede na to, ali so zaradi zadevne nesreče dejansko utrpela škodo ali ne.
Consequently, the search for documentation for any certificate or statement of damage, and for any possible compensation, is inseparably linked to the date when the natural disaster occurred.
Glede na navedeno ukrepi, ki se preiskujejo, po svoji naravi in operativni ureditvi ne zagotavljajo, da je dodeljena pomoč omejena na znesek, potreben za povrnitev škode, ki so jo povzročile naravne nesreče.
The possibility of tracing documents providing proof of the damage suffered and compensation paid and received is limited by the legal requirements to keep and maintain records in Italy.
Na podlagi tega je treba skleniti, da formalna preiskava ni odpravila dvomov Komisije glede združljivosti ukrepov z notranjim trgom.
Articles 2220 and 2946 of the Italian Civil Code require that records be kept for 10 years (and in some cases for less).
Ker pomoč ne izpolnjuje pogojev za nobeno od izjem iz člena 107(2) in (3) PDEU, Komisija ugotavlja, da so sheme nezdružljive z notranjim trgom.
It follows that administrative action to trace this documentation, more than 10 years after the disaster, would lack proper legal means of ensuring that beneficiaries and public authorities produce it.
Ko se ukrepi uporabijo za sektor ribištva in akvakulture, je treba njihovo združljivost z zakonodajo Unije presoditi ob upoštevanju smernic za preučitev državne pomoči za sektor ribištva in akvakulture, ki so veljale na datum začetka veljavnosti posamezne sheme.
The analysis of the national legal framework governing record-keeping suggests that it is objectively impossible to collect evidence of damage suffered by individual undertakings dating back more than 10 years, i.e. in any of the natural disasters covered by the measures under investigation other than the 2009 earthquake in Abruzzo, for which the 10-year period has not yet elapsed.
Komisija od leta 2001 objavlja takšne smernice, v katerih je navedeno, kako namerava uporabiti Pogodbo za državno pomoč za ribištvo in akvakulturo.
With regard to the Abruzzo earthquake in 2009, which is the subject of case SA.35083 (12/C), the Italian authorities indicate that a precise and detailed inquiry will be needed in order to determine accurately both the identity of the beneficiaries and the amount of unlawful aid they have received.
V smernicah so zahteve, da se pomoč uporabi za povrnitev škode, ki so jo povzročile naravne nesreče, večinoma enake kot zgoraj navedene zahteve, pri čemer Komisija ugotavlja, da stališča iz tega oddelka veljajo tudi za vsako pomoč, dodeljeno na podlagi ukrepov, v sektorju ribištva in akvakulture.
The data collected by Italy until 2014 also include a large number of individuals who may have benefited from the scheme in respect of taxes on revenues that are not related (in part or at all) to their business activity.
Pripombe zainteresiranih strani
Of the approximately 21000 beneficiaries identified by Italy, 17500 are individuals, for whom the data on taxes refer both to income from professional and business activity and to other forms of income.
V zvezi s pomisleki, ki jih je Komisija izrazila v sklepu o začetku postopka, so svoje pripombe poslali italijanski organi in štiri druge zainteresirane strani:
For all these a more detailed assessment would have to be carried out in order to quantify the extent to which the rebates they received should be regarded as State aid within the meaning of Article 107(1) of the TFEU, given that rebates that do not benefit undertakings do not constitute State aid.
odvetniški pisarni Chiti in Preve-Gavioli, združenje Confindustria in CGIL L'Aquila.
Finally, Italy provided detailed information and documentation regarding the systemic impact of the Abruzzo earthquake of 2009 on the economic fabric of the region.
Vse zainteresirane strani so navedle, da je v skladu s členom 107(2)(b) PDEU pomoč za povrnitev škode, ki so jo povzročile naravne nesreče, združljiva z notranjim trgom.
The documentation includes macroeconomic data and lists of damaged local infrastructures.
Zadevni ukrepi so bili namenjeni podjetjem na območjih, ki so jih prizadeli potresi, poplave in ognjeniški izbruhi.
ASSESSMENT OF THE MEASURES
Vendar je Komisija v prejšnjem oddelku („Pomoč za povrnitev škode, ki so jo povzročile naravne nesreče“) ugotovila, da zadevni ukrepi po svoji naravi in operativni ureditvi niso bili namenjeni povrnitvi škode, ki so jo povzročile navedene naravne nesreče, v smislu člena 107(2)(b).
State aid character of the measures
Odvetniška pisarna Chiti in združenje Confindustria trdita še, da je bila pomoč, določena pri nekaterih ukrepih, dodeljena šele po preveritvi dejanske škode, ki so jo utrpela posamezna podjetja.
In the opening decision, the Commission took the view that the measures at issue appeared to constitute State aid (the measures being the rebate schemes introducing a reduction of up to 90 % of taxes and compulsory social security contributions and premiums for insurance against accidents at work payable by undertakings based or located in in the areas affected by natural disasters: 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 executive measures provided for in those Laws, referred to in recitals 20 to 36 of this Decision).
Poleg tega ni mogoče izključiti možnosti, da pomoč, dodeljena na podlagi ukrepov, v posameznih primerih ni presegala zneska, potrebnega za povrnitev dejanske škode, ki so jo posamezni upravičenci utrpeli neposredno zaradi nesreče, ter da bi bilo treba takšno pomoč določenemu podjetju šteti za združljivo z notranjim trgom na podlagi člena 107(2)(b).
In what follows the Commission will examine whether the measures under investigation do indeed constitute State aid within the meaning of Article 107(1) of the TFEU.
Vendar zadevni ukrepi po svoji naravi in operativni ureditvi ne izključujejo vseh oblik prekomerne kompenzacije škode in niso omejeni zgolj na povrnitev škode, ki jo je povzročila naravna nesreča.
In order to assess whether the rebate measures constitute aid within the meaning of Article 107(1), it is necessary to determine whether they favour certain undertakings, whether the advantage is conferred by the State through State resources, and whether the measures are capable of affecting competition and trade between Member States.
Kot je pojasnjeno v prejšnjem oddelku („Pomoč za povrnitev škode, ki so jo povzročile naravne nesreče“), je njihovo področje uporabe precej širše, saj se ne zahteva, da je pomoč neposredno povezana s škodo, nastalo zaradi naravne nesreče.
As the rebates are granted only to undertakings having establishments in the geographical areas affected by certain types of natural disaster (earthquakes, volcanic eruptions and floods) (the areas are listed in recital 39), the measures are selective.
Ker ukrepi ne vzpostavljajo takšne povezave, nadomestila ne omejujejo na znesek, potreben za povrnitev škode, ki so jo podjetja dejansko utrpela.
By reducing taxes and contributions the Italian State relieves these undertakings of operating costs that they would have to bear in the normal course of business.
Tudi kadar se od upravičencev zahteva, naj dokažejo, da so utrpeli veliko škodo, kot v primeru Piemonta, zakonodaja ne omejuje zneska pomoči na ugotovljeno izgubo, ki so jo povzročile poplave.
Therefore, the undertakings benefit from an economic advantage which may distort or at least threaten to distort competition.
Kar zadeva pripombe italijanskih organov v zvezi z učinkom potresa leta 2009 na družbeno in gospodarsko strukturo regije Abruzzo, natančneje na območje, ki ga je prizadel ta izjemno močan in uničujoč potres, Komisija znova poudarja, da mora v skladu s Pogodbo in ustaljeno prakso Komisije [66] obstajati jasna in neposredna povezava med dogodkom, ki je povzročil škodo, in državno pomočjo, namenjeno odpravi navedene škode.
As the measures cover undertakings that can be supposed to be involved in trade between Member States, they are capable of affecting such trade.
Takšno povezavo je treba vzpostaviti na ravni posameznega podjetja in ne na makroekonomski ravni, kot je bilo to storjeno pri ukrepu, ki se preiskuje (za potres v regiji Abruzzo leta 2009 je to priglašeni ukrep, ki je predmet zadeve SA.35083 (12/C)).
The support provided by public authorities through State resources takes the form of revenue forgone by the public authorities:
Na podlagi tega je treba skleniti, da pripombe, ki so jih zainteresirane tretje osebe predložile med formalno preiskavo, niso odpravile dvomov Komisije in da zadevni ukrepi pomenijo pomoč, ki ni združljiva z notranjim trgom.
the reduction in income tax reduces the tax revenue accruing to the State.
Posledice tega sklepa
The aid measures under investigation are in principle prohibited by Article 107(1), and may be considered compatible with the internal market only if they qualify for one of the exemptions laid down in the Treaty.
Italija mora preklicati vsa neporavnana plačila pomoči na podlagi vseh shem iz uvodne izjave 109 tega sklepa od datuma njegovega sprejetja.
The Commission considers, however, that aid granted to individual undertakings under the measures in question does not constitute State aid if it satisfies all the tests in the applicable de minimis regulation [62].
Od navedenega datuma se nobena od teh shem ne sme uporabiti kot referenčna podlaga za dodelitev ali plačilo pomoči v prihodnje.
The measures granting the aid have already entered into force:
Kar zadeva pomoč, izplačano posameznim podjetjem na podlagi ukrepov, ki se preučujejo v tem sklepu, pred datumom sklepa o začetku postopka in odredbe o začasnem odlogu (glej uvodno izjavo 54), bi bilo treba shemo obravnavati kot združljivo z notranjim trgom na podlagi člena 107(2)(b) PDEU, če je mogoče vzpostaviti jasno in neposredno povezavo med škodo, ki jo je zaradi naravne nesreče utrpelo določeno podjetje, in dodeljeno državno pomočjo [67].
the Commission regrets that the Italian authorities have not fulfilled their obligation to notify the schemes in accordance with Article 108(3) of the TFEU.
Paziti bi bilo treba, da se prepreči kakršna koli prekomerna kompenzacija škode, ki jo je utrpelo posamezno podjetje.
Appraisal of the compatibility of the aid with the internal market in the light of the comments by interested parties
Poleg tega je treba odšteti vsako nadomestilo za takšno škodo od katerega koli vira ter zagotoviti, da se pomoč iz zadevne sheme in pomoč, dodeljena na podlagi drugih ukrepov za iste upravičene stroške, ne prekrivata.