natgillin/translations-raw huggingface dataset:
however, the powers of the Commission to recover aid are subject to a period of limitation of 10 years.
Poleg tega Italijo poziva, naj ji v dveh mesecih od datuma obvestila o tem sklepu pošlje vse dokumente, ki dokazujejo, da so bili sproženi postopki za izterjavo nezakonite in nezdružljive pomoči od upravičencev (npr. upravne dokumente, okrožnice, izdane odločbe o vračilu itd.) –
The limitation period is interrupted by any action taken with regard to the unlawful aid by the Commission, or by a Member State acting at the Commission's request, and starts running afresh after each interruption.
SPREJELA NASLEDNJI SKLEP:
The Commission was informed of the existence of the measures in 2011, and took action with regard to the unlawful aid by requesting information from the Italian authorities on 25 July 2011.
Člen 1
The Commission adopted the decision opening the formal investigation on 17 October 2012; the law introducing the first of the measures under investigation had been adopted by Italy on 27 December 2002 (see recital 22).
Zadevne sheme državne pomoči (člen 9(17) zakona št. 289 z dne 27. decembra 2012, kakor je bil spremenjen; člen 4(90) zakona št. 350 z dne 24. decembra 2003, kakor je bil spremenjen; člen 1(363) zakona št. 266 z dne 23. decembra 2005, kakor je bil spremenjen; člen 1(1011) zakona št. 296 z dne 27. decembra 2006, kakor je bil spremenjen; člen 2(109) zakona št. 244 z dne 24. decembra 2007, kakor je bil spremenjen; člen 6(4a) in (4b) zakonskega odloka št. 185 z dne 29. novembra 2008, kakor je bil spremenjen; člen 33(28) zakona št. 183 z dne 12. novembra 2011, kakor je bil spremenjen, in vsi zadevni ukrepi, izvedeni na podlagi navedenih zakonov), na podlagi katerih se davki in prispevki znižajo za podjetja na območjih, ki so jih od leta 1990 prizadele naravne nesreče v Italiji, ter ki jih je Italija nezakonito izvedla v nasprotju s členom 108(3) Pogodbe o delovanju Evropske unije, so nezdružljive z notranjim trgom.
Chiti argues (see recital 73) that from late 1994 until 2011 no national or Community authority raised any questions about the lawfulness of the benefits;
Pomoč, dodeljena v posameznih primerih na podlagi ukrepov iz člena 1, ne pomeni pomoči, če ob dodelitvi izpolnjuje pogoje iz Uredbe Komisije (EU) št. 1407/2013 ali Uredbe Komisije (EU) št. 717/2014.
the Commission observes that the aid under investigation was granted only when the rebate measures entered into force.
Člen 3
Until then undertakings had an obligation to pay the full amount due for taxes and contributions.
Pomoč, dodeljena v posameznih primerih na podlagi ukrepov iz člena 1, ki ob dodelitvi izpolnjuje pogoje iz uredbe, sprejete v skladu s členom 1 Uredbe (ES) št. 994/98, ali druge odobrene sheme pomoči, je združljiva z notranjim trgom do največje intenzivnosti pomoči, ki se uporablja za takšno pomoč.
Undertakings began to benefit from the reduction in the amounts due in taxes and contributions only in 2003.
Člen 4
In these circumstances, there can be no claim either of limitation (invoked by Confindustria, see recital 142) or of legitimate expectations (as put forward in Confindustria's further submissions, see recital 141);
Italija od upravičencev izterja nezdružljivo pomoč, dodeljeno v okviru sheme, uvedene na podlagi člena 33(28) zakona št. 183 z dne 12. novembra 2011, kakor je bil spremenjen, in vseh zadevnih izvedbenih ukrepov, izvedenih na podlagi navedenega zakona.
it should be borne in mind that mere inaction on the part of national or Community institutions cannot provide grounds for legitimate expectations.
Italija od vseh upravičencev, ki v času dogodka niso imeli kraja poslovanja na območju, ki ga je prizadela naravna nesreča, izterja tudi nezdružljivo pomoč, dodeljeno na podlagi drugih shem iz člena 1.
On the basis of the reasoning presented in the preceding recitals, therefore, the argument on this point put forward by the interested party is rejected.
Zneskom, ki jih je treba vrniti, se prištejejo obresti za obdobje od datuma, ko so bili dani na voljo upravičencem, do njihovega dejanskega vračila.
As for Chiti's argument invoking the principle of legal certainty (see recital 73), there is no reason to distinguish this case from the Lucchini case [75].
Obresti se izračunajo z obrestnoobrestnim računom v skladu s poglavjem V Uredbe (ES) št. 794/2004 in Uredbo (ES) št. 271/2008 o spremembi Uredbe (ES) št. 794/2004.
The Commission therefore considers that the existence of final judgments by national Courts does not prevent recovery.
Nadalje, Italija prekliče vsa neporavnana plačila pomoči na podlagi vseh shem iz člena 1 od datuma sprejetja tega sklepa.
Exceptional circumstances:
Člen 5
absolute impossibility of recovery
Vračilo pomoči iz člena 4 se izvede takoj in učinkovito.
Under Article 288 of the TFEU, the Member State to which a recovery decision is addressed is obliged to implement the decision.
Italija zagotovi izvajanje tega sklepa v štirih mesecih od datuma uradnega obvestila o Sklepu.
As indicated above, the Court has identified one exception to this obligation, namely where the Member States demonstrates the existence of exceptional circumstances that make it absolutely impossible to execute the decision.
Člen 6
Member States usually raise this argument in discussions with the Commission after the adoption of a decision ordering recovery [76].
Italija v dveh mesecih od datuma uradnega obvestila o tem sklepu predloži naslednje informacije:
However, in this case, Italy has argued prior to the adoption of the decision that for certain measures recovery should not be ordered because it would be absolutely impossible to implement the order.
seznam upravičencev, ki so prejeli pomoč, ki jo je treba vrniti na podlagi člena 4, in skupni znesek pomoči, ki ga je vsak upravičenec prejel na podlagi zadevne sheme;
Since Italy raised this issue in the course of the formal investigation, and since a general principle of law states that no-one can be required to do the impossible, the Commission considers it appropriate to deal with the question in the Decision itself [77].
skupni znesek (glavnico in obresti), ki se izterja od vsakega upravičenca;
It should first be recalled that the Court of Justice has consistently given a very strict interpretation to the concept of ‘absolute impossibility’.
podroben opis že sprejetih in načrtovanih ukrepov za uskladitev s tem sklepom;
The condition that recovery must be absolutely impossible is not fulfilled where the Member State merely informs the Commission of the legal, political or practical difficulties involved in implementing the decision [78].
dokumente, ki dokazujejo, da je bilo upravičencem odrejeno vračilo pomoči.
The only instance where ‘absolute impossibility’ can be accepted is where recovery would, from the beginning, be impossible in objective and absolute terms [79].
Italija obvešča Komisijo o napredku glede sprejetih nacionalnih ukrepov za izvajanje tega sklepa, dokler se vračanje pomoči iz člena 4 ne konča.
In the case at hand, the Italian authorities have repeatedly argued that a precise calculation of the amount of incompatible aid to be recovered is absolutely impossible.
Na zahtevo Komisije takoj predloži informacije o že sprejetih in načrtovanih ukrepih za uskladitev s tem sklepom.
Under the Italian Civil Code (Article 2200) and tax law, they say, undertakings have a duty to keep business and accounting records only for 10 years.
Prav tako predloži podrobne informacije o zneskih pomoči in obrestih za vračilo, ki so jih upravičenci že vrnili.
The documentary evidence of damage caused by a natural disaster has to be assembled on the basis of official documents (business and accounting records) drawn up at the time of the event.
Člen 7
For events that happened more than 10 years ago, therefore, it is no longer possible to determine the amount of damage suffered by individual beneficiaries, or the amount already compensated from other sources, such as insurance or other aid measures.
Ta sklep je naslovljen na Italijansko republiko.
For most of the measures under investigation, more than 10 years have elapsed since the natural disaster.
V Bruslju, 14. avgusta 2015
This is the case for all the events relating to case SA.33083 (12/C), i.e. the earthquake in eastern Sicily in 1990, the floods in northern Italy in 1994, the earthquake in Marche and Umbria in 1997, the earthquake in Molise and Puglia in 2002, and the earthquake and eruptions of Mount Etna in the province of Catania in 2002.
Za Komisijo
Italy thus contends that for these events it is no longer possible to trace records proving the damage (or any compensation received).
Članica Komisije
Under Article 107(2)(b) of the TFEU, aid ‘to make good damage caused by natural disasters’ is compatible with the internal market, and aid is incompatible and must be recovered only if it exceeds the damage suffered.
Sklep Komisije C(2012) 7128 final (UL C 381, 11.12.2012, str. 32).
However, the vast majority of beneficiaries that have suffered damage as a result of natural disasters that occurred more than 10 years ago no longer have the documents needed to show that they suffered damage, or to prove the amount of the damage suffered, because under Italian law companies are not required to keep business and accounting records for more than 10 years.
Odredba (ordinanza) rednega sodišča (tribunale) mesta Cuneo z dne 18. februarja 2011 o zahtevi za informacije v skladu z obvestilom Komisije o izvrševanju zakonodaje o državni pomoči na nacionalnih sodiščih.
As a result, if the Commission were to order the recovery of the amount of aid exceeding the level of damage for which the beneficiaries can still provide proof, the Member State would be required to recover aid which was compatible with the internal market under Article 107(2)(b) and to which undertakings that had suffered damage as a consequence of a natural disaster were in reality entitled.
UL C 85, 9.4.2009, str. 1.
In principle, the Commission ought to order the recovery of the incompatible aid granted by Italy under the measures referred to in recital 109.
V dopisu so bili navedeni ukrepi, povezani s potresi, ki so prizadeli regiji Umbrija in Marche leta 1997, regiji Molise in Puglja leta 2002 ter regijo Abruzzo leta 2009, ali vsi drugi podobni ukrepi, ki jih je uvedla Italija.
However, (a) the beneficiaries of the measures are undertakings located in areas affected by natural disasters;
Zapisnik obravnave (verbale di udienza) pred rednim sodiščem Vercellija z dne 19. junija 2012 o zahtevi za informacije v zvezi s postopkom, ki teče pred sodiščem, v zadevi SA.33083 (11/CP).
aid to make good the damage caused by natural disasters constitutes aid which is, in law, compatible with the internal market under Article 107(2)(b) of the TFEU;
Po podatkih ISTAT (Istituto Nazionale di Statistica) se je BDP med letoma 2008 in 2009 zmanjšal s 26314,5 milijona EUR na 25343,2 milijona EUR (tj. za 3,7 %).
most of these natural disasters happened more than 10 years before the date of the present Decision;
Glej opombo 3.
and finally, (d) under national law the beneficiaries of the aid are not required to keep records for longer than 10 years, so that it would be impossible in objective and absolute terms to determine the precise amount of damage they suffered as a direct consequence of the natural disaster.
Vključno s podjetji v industrijskem, trgovinskem, obrtnem in kmetijskem sektorju, ki opravljajo dejavnost na območju, ki ga je prizadel potres.
In the very specific circumstances of the aid measures that are the subject of this Decision, therefore, the Commission accepts that for natural disasters that occurred more than 10 years before the date of the present Decision it is legally and factually impossible to obtain the information necessary to calculate the precise amount of incompatible aid to be recovered.
Opredeljena z odlokom (decreto) predsednika vlade z dne 15. januarja 1991.
To enforce a recovery order under these conditions would therefore be impossible in objective and absolute terms.
Člen 138 zakona o financah za leto 2001, kakor je bil spremenjen z zakonskim odlokom št. 355 z dne 28. septembra 2011.
However, the impossibility of calculating the precise amount of incompatible aid to be recovered does not apply to undertakings that did not have a place of business (such as their principal place of business or another business unit) in the area affected by the natural disaster at the time of the event.
Člen 9(17) zakona št. 289 z dne 27. decembra 2002 (zakon o financah za leto 2003).
These beneficiaries of the measures referred to in recital 109 must not be excluded from recovery, since they could not have suffered any direct damage caused by the natural disaster, and consequently could not be entitled to aid that was compatible with the internal market under Article 107(2)(b) of the TFEU.
Z enkratnim plačilom ali plačilom v obrokih, če so zneski presegali 5000 EUR.
The Italian authorities must establish whether there was a place of business by consulting the information in the public registers for the time of the event.
Člen 23i(5) zakonskega odloka št. 355 z dne 24. decembra 2003, kakor je bil spremenjen z zakonom št. 47 z dne 27. februarja 2004 in ministrskim odlokom (decreto) z dne 8. aprila 2004.
In conclusion, the Commission finds that, given the specific nature of the cases in question, it would be absolutely impossible for Italy to recover any aid unlawfully granted under the measures under investigation where the natural disaster occurred more than 10 years before the date of the present Decision, with the exception of beneficiaries without a place of business in the area affected by the natural disaster at the time of the event.
Člen 1(363) zakona št. 266 z dne 23. decembra 2005 (zakon o financah za leto 2006).
Apart from that group, no order should be made requiring recovery of the aid granted under the unlawful and incompatible schemes where the natural disaster occurred more than 10 years before the date of this Decision.
Glej opombo 12.
CONCLUSION
Zakon št. 81 z dne 11. marca 2006 o spremembi zakonskega odloka št. 2 z dne 10. januarja 2006.
The Commission finds that Italy has unlawfully put into effect the aid measures referred to in recital 109 in breach of Article 108(3) of the TFEU.
Člen 3c(2) zakona št. 17 z dne 26. februarja 2007 o spremembi zakonskega odloka št. 300 z dne 28. decembra 2006.
Since no grounds can be identified for finding the measures to be compatible with the internal market, they must be held to be incompatible.
Člen 36a zakona št. 248 z dne 31. decembra 2007.
Article 14 of Regulation (EC) No 659/1999 states that ‘Where negative decisions are taken in cases of unlawful aid, the Commission shall decide that the Member State concerned shall take all necessary measures to recover the aid from the beneficiary … The Commission shall not require recovery of the aid if this would be contrary to a general principle of Union law’ [80].
Razen podjetij v bančnem in zavarovalniškem sektorju.
In the light of the exceptional circumstances discussed in recitals 147 to 152, recovery should not be ordered where the aid was granted under the measures in question to individual beneficiaries in areas hit by natural disasters more than 10 years before the date of the present Decision, except where the beneficiary had no place of business in the area affected by the natural disaster at the time of the event.
Škoda se je štela za „veliko“ ( rilevante) v smislu člena 16a zakona št. 22 z dne 21. januarja 1995 o spremembi zakonskega odloka št. 646 z dne 24. novembra 1994, če je presegala eno šestino prihodka, prijavljenega za davčno leto 1993, in vsekakor ni bila manjša od 2 milijonov LIT (približno 1032,39 EUR).
Italy has demonstrated that it would be absolutely impossible to calculate the precise amount of incompatible aid to be recovered.
Člen 4(90) zakona št. 350 z dne 24. decembra 2003 (zakon o financah za leto 2004).
Individual beneficiaries who are eligible for aid that is compatible with the internal market under the exemption in Article 107(2)(b) of the TFEU may no longer have at their disposal the documents needed to provide evidence of the damage caused by the natural disaster, and to show whether or not they have already received compensation for all or part of the damage suffered.
Člen 3c(1) zakona št. 17 z dne 26. februarja 2007 o spremembi zakonskega odloka št. 300 z dne 28. decembra 2006;
However, aid must be recovered if it was granted under any of the measures in question to individual beneficiaries without a place of business in the area affected by the natural disaster at the time of the event (even where the natural disaster happened more than 10 years before the date of the present Decision).
člen 36a zakonskega odloka št. 248 z dne 31. decembra 2007.
Italy must establish whether there was a place of business by consulting the information in the public registers for the time of the event.
Člen 1(1011) zakona št. 296 z dne 27. decembra 2006, ki se sklicuje na odredbo (ordinanza) predsednika vlade št. 3442 z dne 10. junija 2005, ki se sklicuje na odredbo predsednika vlade št. 3254 z dne 29. novembra 2002.
The Commission will therefore require Italy to take all necessary measures to recover only the incompatible aid granted and paid out to individual undertakings under the measures referred to in recital 109 otherwise than in individual cases that satisfy the tests of compatibility with the internal market by virtue of the exemption in Article 107(2)(b) of the Treaty, as explained in recital 136, or cases where the individual grant is in line with the applicable de minimis regulation, or cases where the individual benefit is granted in conformity with an approved aid scheme or an exemption regulation, as explained in recital 134.
V členu 1(1011) zakona št. 296 z dne 27. decembra 2006 je navedeno, da se „vsi davki ali prispevki […] znižajo na 50 %“.
Within two months of the notification of this Decision, Italy must order aid recipients to repay the aforementioned unlawful and incompatible State aid.
S členom 5 odredbe predsednika vlade št. 3254 z dne 29. novembra 2002 je bila prvič uvedena začasna oprostitev „plačil prispevkov za socialno varnost in pomoč ter premij za obvezno zavarovanje za nesreče pri delu in poklicne bolezni“ v zvezi z „osebami, ki imajo prebivališče, registrirani sedež ali kraj poslovanja na območju“.
In compliance with Article 14(2) of Regulation (EC) No 659/1999, the amount to be recovered must bear interest, calculated in compliance with Article 9 of Commission Regulation (EC) No 794/2004 [81], from the date on which it was put at the disposal of the beneficiary and until full recovery.
Z odredbo predsednika vlade št. 3242 z dne 10. junija 2005 je bila potrjena začasna oprostitev za „zasebne delodajalce, ki imajo registrirani sedež ali kraj poslovanja v občinah […]“.
The Commission requests Italy to return the attached form recording progress in the recovery procedure, to draw up a list of beneficiaries, and to specify clearly the measures taken for the immediate and effective recovery of the aid.
Člen 2(1) zakonskega odloka št. 61 z dne 8. aprila 2008, kakor je bil spremenjen z zakonom št. 103 z dne 6. junija 2008 (pri čemer je bilo financiranje določeno na podlagi člena 2(109) zakona št. 244 z dne 24. decembra 2007); člen 3(2) zakonskega odloka št. 162 z dne 23. oktobra 2008, kakor je bil spremenjen z zakonom št. 201 z dne 22. decembra 2008.
It also requests Italy to send, within two months of the date of notification of this Decision, any documents showing that procedures have been initiated to recover illegal and incompatible aid from the beneficiaries (for example, administrative documents, circulars, recovery orders issued, etc.),
Člen 6(4a) in (4b) zakonskega odloka št. 185 z dne 29. novembra 2008, kakor je bil spremenjen z zakonom št. 2 z dne 28. januarja 2009.
HAS ADOPTED THIS DECISION:
Člen 33(28) zakona št. 183 z dne 12. novembra 2011.
Article 1
Odredbe predsednika vlade št. 3753 in 3754 z dne 9. aprila 2009 in št. 3780 z dne 6. junija 2009;
The State aid schemes in question (Article 9(17) of Law No 289 of 27 December 2012, as amended; Article 4(90) of Law No 350 of 24 December 2003, as amended; Article 1(363) of Law No 266 of 23 December 2005, as amended; Article 1(1011) of Law No 296 of 27 December 2006, as amended; Article 2(109) of Law No 244 of 24 December 2007, as amended; Article 6(4-bis) and (4-ter) of Decree-law No 185 of 29 November 2008, as amended; Article 33(28) of Law No 183 of 12 November 2011, as amended; and all the relevant measures enacted under those Laws), which reduce taxes and contributions payable by undertakings in areas hit by natural disasters in Italy since 1990, and which were unlawfully put into effect by Italy in breach of Article 108(3) of the Treaty on the Functioning of the European Union, are incompatible with the internal market.
zakonski odlok št. 39 z dne 28. aprila 2009, kakor je bil spremenjen z zakonom št. 77 z dne 24. junija 2009.
Article 2
„[…] rezidenti, ki imajo na datum potresa“ ali „ki so rezidenti za davčne namene ali imajo kraj poslovanja […]“.
Aid granted in individual cases under the measures referred to in Article 1 does not constitute aid if, at the time it is granted, it fulfils the conditions laid down by Regulation (EU) No 1407/2013 or Regulation (EU) No 717/2014.
Opredeljena z odlokom (decreto) predsednika vlade št. 3 z dne 16. aprila 2009.
Article 3
Odredba (ordinanza) predsednika vlade št. 3837 z dne 30. decembra 2009.
Aid granted in individual cases under the measures referred to in Article 1 which, at the time it is granted, fulfils the conditions laid down by a Regulation adopted pursuant to Article 1 of Regulation (EC) No 994/98, or by any other approved aid scheme, is compatible with the internal market up to the maximum aid intensity applicable to that type of aid.
Člen 39 zakonskega odloka št. 78 z dne 31. maja 2010, kakor je bil spremenjen z zakonom št. 122 z dne 30. julija 2010.
Article 4
Člen 3 zakonskega odloka št. 225 z dne 29. decembra 2010.
Italy shall recover from the beneficiaries the incompatible aid granted under the scheme introduced by Article 33(28) of Law No 183 of 12 November 2011, as amended, and all relevant implementing measures enacted under that Law.
Odlok (decreto) predsednika vlade z dne 16. avgusta 2011.
Italy shall also recover the incompatible aid granted under the other schemes referred to in Article 1 from all beneficiaries without a place of business in the area affected by the natural disaster at the time of the event.
Člen 33(28) zakona št. 183 z dne 12. novembra 2011 (zakon o stabilnosti za leto 2012).
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
Opredeljene z odlokom (decreto) predsednika vlade z dne 15. januarja 1991.
The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004 and with Regulation (EC) No 271/2008 amending Regulation (EC) No 794/2004.
Opredeljene z odlokoma predsednika vlade z dne 26. in 29. novembra 1994.
Moreover, Italy shall cancel all outstanding payments of aid under all schemes referred to in Article 1 with effect from the date of adoption of this Decision.
Opredeljene z odlokom predsednika vlade z dne 29. oktobra 2002.
Article 5
Opredeljene z odredbami (ordinanze) št. 2668 z dne 28. septembra 1997, št. 2694 z dne 13. oktobra 1997 in št. 2719 z dne 28. novembra 1997.
The recovery of the aid referred to in Article 4 shall be immediate and effective.
Opredeljene z odlokoma (decreti) predsednika vlade z dne 31. oktobra 2002 in 8. novembra 2002.
Italy shall ensure that this Decision is implemented within four months following the date of notification of the Decision.
Opredeljene z odlokoma (decreti) predsednika vlade št. 3 z dne 16. aprila 2009 in št. 11 z dne 17. julija 2009.
Article 6
Vendar se ta sklep, kot je navedeno v uvodni izjavi 7, ne uporablja za dejavnosti, povezane s proizvodnjo, predelavo in trženjem kmetijskih proizvodov, kot so navedeni v Prilogi I k Pogodbi, razen ribiških proizvodov in proizvodov iz akvakulture.
Within two months following notification of this Decision, Italy shall submit the following information:
Za opredelitev pojma „velika“ škoda glej uvodno izjavo 26.