natgillin/translations-raw huggingface dataset:
the very fact that an undertaking is located in an area affected by a natural disaster necessarily leads to economic loss, independently of any material damage.
Komisija je v odstavku 71 sklepa o začetku postopka od italijanskih organov zahtevala, naj ji zagotovijo informacije v zvezi z „oprostitvami za vsako območje in ukrep ter obdobje, za katero se oprostitve uporabljajo“.
Confindustria also contends that there may be cases in which the beneficiaries have documents demonstrating the amount of damage effectively suffered, and showing that the loss is significantly higher than the compensation received.
Urad INPS trdi, da so težave, ki jih je imela Komisija pri opredelitvi natančnih obdobij začasne oprostitve plačil davkov in prispevkov (glej oddelek 2.5 sklepa o začetku postopka), nastale zaradi razlik med časovnimi okviri iz pravil, ki jih je določila vsaka institucija.
As a result, Confindustria believes that all the measures under investigation fall within the scope of Article 107(2) of the TFEU.
Razlikovati je treba med trajanjem začasne oprostitve plačil prispevkov (ki se plačajo uradoma INPS in INAIL) ter trajanjem začasne oprostitve plačil davkov (ki se plačajo davčnemu uradu).
As for the conditions relied upon by the Commission, Confindustria acknowledges that for some of the measures at issue a formal definition of damage would seem to be missing;
Nadalje je treba razlikovati med obdobji začasne oprostitve davkov in prispevkov ter obdobji uporabe ukrepov oprostitev.
the same applies to the determination of the correlation and proportion between the amount of damage suffered and the amount of the aid.
Urad INAIL v zvezi z datumom začetka shem trdi, da datum začetka sheme v nasprotju s trditvami Komisije iz odstavka 34 sklepa o začetku postopka ne sovpada vedno z začetkom veljavnosti zakonodaje za določitev sheme.
However, Confindustria suggests that such a correlation does exist de facto — that in the event of a natural disaster all undertakings suffer damage (at least economic loss), and that a simplified method for estimating the damage and the corresponding aid could be devised.
Ukrep oprostitve se lahko začne pozneje – v primeru Piemonta šele po sodbi sodišča, s katero je bilo sklenjeno, da so podjetja upravičena do oprostitev z učinkom za nazaj.
Such a method should take into account, for example, the capacity to create revenue and the number of people employed by each undertaking.
Po drugi strani se davčni urad strinja s Komisijo, da se upravičenost upravičenca do davčne ugodnosti začne z začetkom veljavnosti zakonodaje, s katero se uvede ugodnost.
The problem is therefore related to cases of overcompensation rather than to the compatibility of the measures with the State aid rules.
Urada INPS in INAIL sta zagotovila natančna obdobja za vsako shemo znižanja prispevkov:
It is important to avoid a situation in which action against a few cases of overcompensation might lead to the penalisation of a large majority of undertakings which have received benefits in good faith and in compliance with the law.
za potres v regijah Umbrija in Marche leta 1997 je v dokumentu, ki sta ga pripravila urada INPS in INAIL, navedeno, da obdobje začasne oprostitve obsega obdobje od 26. septembra 1997 do 31. marca 1998 za prebivalce „občin na prizadetih območjih“ (comuni disastrati), opredeljenih na podlagi zakonodaje, ter obdobje od 26. septembra 1997 do 30. junija 1999 za prebivalce „občin na poškodovanih območjih“ (comuni danneggiati), prav tako opredeljenih v zakonodaji.
Confindustria therefore suggests that undertakings should be allowed to keep the aid despite the fact that at the time of its approval, if the Italian authorities had complied with the Treaty and the notification obligation, the aid ought to have been notified to the Commission.
v zvezi s potresom in izbruhi ognjenika Etna leta 2002 urada INPS in INAIL trdita, da obdobje začasne oprostitve obsega obdobje od 29. oktobra 2002 do 31. marca 2004 ter da obdobje oprostitve obsega obdobje od 1. januarja 2007 do 30. junija 2008;
In sum, Confindustria asks the Commission:
za potres v regiji Abruzzo leta 2009 je zadevno obdobje odvisno od narave upravičenca:
to intensify formal or informal cooperation between, on the one hand, the Commission and the national authorities and, on the other hand, the beneficiary undertakings, to work out a method and a mechanism to prevent cases of overcompensation;
Komisija je v odstavku 71 sklepa o začetku postopka od Italije zahtevala tudi, naj „potrdi sklepanje Komisije, da bi lahko zaradi najnovejših sodb italijanskega vrhovnega kasacijskega sodišča iz let 2007, 2010 in 2012 […] ti ukrepi omogočili dostop do pomoči (brez časovne omejitve) za vsa podjetja, ki so opredeljena kot upravičenci na podlagi pravne podlage za vsak ukrep“.
this would avoid the recovery of aid allowed by the de minimis regulation and of aid that does in fact correspond to material and economic loss effectively suffered by beneficiaries;
Glede tega so italijanski organi predložili dve različni mnenji.
to consider the advisability of introducing a simplified method of quantifying loss suffered as a result of natural disasters.
Urada INPS in INAIL trdita, da se razlaga Komisije ne zdi pravilna.
Comments submitted by Confederazione Generale Italiana del Lavoro (CGIL)
Menita, da čeprav bi se lahko pomoč na podlagi sodb vrhovnega kasacijskega sodišča brez časovne omejitve razširila na vse upravičence, opredeljene na podlagi zadevne zakonodaje, sodbe dejansko samo jasno določajo, da je mogoče korist ukrepov zagotoviti na dva načina:
The Italian General Confederation of Labour (Confederazione Generale Italiana del Lavoro, CGIL) is the largest trade union organisation in Italy, with a membership of about six million.
če podjetje še ni plačalo zneska, mora plačati samo 10 % tega zneska, ki ga dolguje;
In response to the opening decision the CGIL branch in L'Aquila, Abruzzo (‘CGIL L'Aquila’), submitted observations outside the deadline of one month following the publication of the decision.
če je že plačalo znesek, se mu lahko povrne 90 % tega zneska.
The Commission is not obliged to consider observations from interested third parties submitted after the deadline, but it may do so exceptionally, and will do so in this case.
Urada trdita, da ta razlaga temelji na zakonodaji, s katero so bile uvedene oprostitve.
CGIL L'Aquila considers that a suspension of the scheme of concessions introduced by Italy, a demand for full recovery of the sums granted and a requirement for certification of the damage suffered might push the undertakings concerned out of the market.
Navedena zakonodaja je jus superveniens, tj. naknadni zakon, ki uzakonja vračilo presežnih zneskov, ki so bili plačani.
This is all the more problematic as other cases of compensation for damage caused by natural disasters have been treated differently.
Vendar urada INPS in INAIL opozarjata, da je bilo v zvezi s prvim primerom (plačilo 10 %) v več sodbah ugotovljeno, da davkoplačevalci niso bili upravičeni do koristi ukrepa, ker so se prijavili po izteku roka, tj. po 31. juliju 2007, kot je bil določen z zakonom.
As a result, L'Aquila, despite being the area hardest hit by the earthquake, still suffers from distorted competition as compared with competitors not affected by such a disaster.
V zvezi z drugim primerom (vračilo 90 %) se za pravico do vračila uporablja zastaralni rok, ki je običajno deset let od trenutka, ko je mogoče uveljavljati pravico (člen 2946 civilnega zakonika), tj. od začetka veljavnosti zakona o uvedbi ukrepa.
In sum, the suspension of the benefits and the absence of any graduation mechanism and of proper verification procedures (for which CGIL L'Aquila blames the State) may further weaken the local manufacturing sector, with all the associated negative consequences in terms of unemployment and social security.
Poleg tega se načela, ki jih je oblikovalo vrhovno kasacijsko sodišče, v nasprotju s trditvami iz odstavka 45 sklepa o začetku postopka nanašajo samo na posebne primere (Sicilija in Piemont) in jih ni mogoče splošno uporabiti za vse druge nesreče, kot trdi Komisija.
COMMENTS FROM ITALY
Davčni urad meni, da je razlaga Komisije pravilna.
In response to the opening decision, the Italian authorities submitted comments on 11 January 2013.
Splošno pravilo je, da morajo tisti, ki so že plačali davek, zahtevek za vračilo vložiti v 48 mesecih od datuma plačila (člen 38 predsedniškega odloka št. 602 z dne 20. septembra 1973).
The Commission departments received submissions from the following Italian authorities and agencies:
Ne glede na to je vrhovno kasacijsko sodišče v svojih nedavnih sodbah sprejelo, da so upravičenci upravičeni do vračila presežnih zneskov, ki so jih že plačali, pri čemer velja običajni zastaralni rok, naveden zgoraj.
the INAIL;
Od treh institucij, ki so predložile pripombe, je samo urad INPS odgovoril na to vprašanje.
In paragraph 71 of the opening decision, the Commission requested the Italian authorities to provide it with information concerning ‘the rebates for each area and measure, and the period for which the rebates are applicable’.
Po trditvah urada INPS pa zadevni zneski torej ne morejo povzročiti prekomerne kompenzacije za upravičene stroške.
The INPS submits in the first place that the difficulties encountered by the Commission in identifying the exact suspension periods for payments in taxes and contributions (see Section 2.5 of the opening decision) derive from differences in the time-frames set in the rules laid down by each institution.
Urad INPS trdi, da shemi pomoči za nesreče v primeru potresa v regiji Molise leta 2002 (shema pomoči N 174a/2004) in potresa v regiji Abruzzo leta 2009 (shema pomoči N 459a/2009) nista vključevali nobenega nadomestila v zvezi s stroški dela (plačami in prispevki).
A further distinction has to be drawn between the periods of suspension of taxes and contributions and the periods of application of the rebate measures.
Kar pa zadeva prispevke, se zadevni shemi pomoči uporabljata samo za podjetja, ki so nadaljevala svojo poslovno dejavnost po nesreči in bi morala v nasprotnem primeru plačati prispevke, ki se zahtevajo na podlagi zakona.
With regard to the starting date of the schemes, the INAIL argues that contrary to what the Commission says in paragraph 34 of the opening decision, the starting date of a scheme does not always coincide with the entry into force of the legislation making provision for it.
Poleg tega sta shemi pomoči za regiji Molise in Abruzzo, ki ju je odobrila Komisija, vključevali ukrepe za spremljanje prekrivajoče se pomoči, da bi se preprečila možnost prekomerne kompenzacije.
The starting date of the rebate measure may come at a later stage — in the case of Piedmont, only after a court judgment found that undertakings were entitled to rebates with retroactive effect.
Ocena škode za vsakega upravičenca
The Revenue Agency, on the other hand, agrees with the Commission that the beneficiary's entitlement to a tax advantage begins with the entry into force of the legislation that introduces the advantage.
Komisija je v odstavku 71 sklepa o začetku postopka vprašala tudi, „če in kako je bila za vsakega upravičenca na območjih, ki so jih prizadele naravne nesreče, ocenjena škoda ter ali sta bili kdaj obravnavani nujnost in sorazmernost podpore ter kako“.
The INPS and the INAIL provide precise periods for each scheme of reduction of contributions:
Tako kot pri prejšnji točki je tudi v zvezi s to odgovor predložil samo urad INPS.
For the earthquake that hit eastern Sicily (the provinces of Siracusa, Catania and Ragusa) on 13-16 December 1990, documents prepared by the INPS and the INAIL identify the suspension period as 13 December 1990 to 31 December 1992.
Urad INPS potrjuje, da so upravičenci do začasne oprostitve plačil prispevkov za socialno varnost vsa podjetja, ki opravljajo dejavnost na posebnem geografskem območju, opredeljenem na podlagi sklepov o civilni zaščiti.
The period of availability of the rebate was 1 January 2006 to 30 September 2006 for payments below EUR 5000 (to be paid in one instalment) or 1 October 2006 onwards for amounts above EUR 5000 (to be paid in eight six-monthly instalments, with interest).
Vendar zakonodaja o uvedbi ukrepov ni določala nobenega mehanizma za preverjanje obstoja vzročne zveze med nastalo škodo in ukrepom.
For the floods in northern Italy in November 1994, the INPS identifies the suspension period as 4 November 1994 until 30 November 1995.
Ocenjeno število upravičencev za vsak ukrep in zneski pomoči
In the view of the INAIL, however, the suspension period runs from 1 January 1995 to 31 December 1997, with reference to the years 1995, 1996 and 1997.
V skladu z odstavkom 72 sklepa o začetku postopka morajo „italijanski organi […] predložiti ocenjeno število upravičencev za vsak ukrep in zadevne zneske pomoči“.
In both cases, the period of availability of the rebates is said to be from 1 January 2004 onwards.
Leta 2013 so urad INPS, urad INAIL in davčni urad predložili podatke za ocenjeno število upravičencev do pomoči, vendar sta samo urada INPS in INAIL navedla tudi dodeljene zneske.
However, the INPS specifies that the rebate on social insurance contributions applies only from the moment that the final court judgments become enforceable, and not automatically, as in the case of the INAIL.
Dodatne informacije in pojasnila, ki jih je zagotovila Italija
For the earthquake in Umbria and Marche in 1997, the document prepared by the INPS and the INAIL specifies that the suspension period runs from 26 September 1997 until 31 March 1998 for residents in ‘municipalities in disaster areas’ (comuni disastrati) identified in the legislation, and from 26 September 1997 until 30 June 1999 for residents in ‘municipalities in damaged areas’ (comuni danneggiati) likewise identified in the legislation.
Na zahtevo Komisije za pojasnila (glej uvodno izjavo 18) je davčni urad odgovoril, da se v okviru ukrepov obravnavajo vse vrste davkov brez razlikovanja.
The INPS and the INAIL indicate that the rebate is available in respect of the period from 1 January 2009 until 30 June 2009.
Urad je pojasnil tudi težavo pri predložitvi natančne ocene števila upravičencev in skupnega zneska oprostitev v okviru različnih ukrepov:
The Revenue Agency considers that the starting date for the application of the tax rebate is 23 October 2008, i.e. the date of the entry into force of Decree-law No 162/2008.
trdi, da je to posledica pomanjkanja elektronskih podatkov, predvsem zato, ker je treba zahtevke za oprostitve vložiti pisno in ne prek elektronskega sistema za oddajo davčne napovedi.
For the earthquake in Molise and Puglia in 2002, the INPS and the INAIL submit that the suspension period runs from 31 October 2002 until 31 December 2007.
Težave povzroča tudi dejstvo, da podatki za znižane socialne prispevke vključujejo zneske, ki jih plačata delodajalec in delojemalec.
Both institutions say that beneficiaries were able to apply the rebates from 1 January 2009 until 30 June 2009, following the extension of the application of the measures introduced for the 1997 earthquake in Umbria and Marche by Decree-law No 162 of 2008.
Oprostitev zneska, ki ga dolguje delojemalec, ne pomeni državne pomoči v smislu člena 107(1) PDEU, saj koristi posameznikom in ne podjetjem.
The Revenue Agency says that the starting date for the application of the tax rebate is 29 January 2009, i.e. the date of the entry into force of Decree-law No 185 of 2008.
Italija je lahko šele leta 2014, po tem ko je bila določena metodologija za vsako agencijo, ki je sodelovala pri analizi (davčni urad, urada INPS in INAIL), izdelala približno splošno oceno upravičencev do ukrepov.
In the case of the earthquake and eruptions of Mount Etna that took place in 2002, both the INPS and the INAIL say that the suspension period runs from 29 October 2002 until 31 March 2004, and that the period of the rebate runs from 1 January 2007 until 30 June 2008.
Predložila je več preglednic, ki vsebujejo upravičence in zneske pomoči.
For the earthquake in Abruzzo in 2009, the relevant period depends on the nature of the beneficiary:
Italija je v svojem dopisu z dne 4. avgusta 2014 navedla, da je opredelila 80577 upravičencev.
for undertakings with an annual turnover above EUR 200000, the documents prepared by the INPS, the INAIL and the Revenue Agency say that the suspension period runs from 6 April 2009 until 30 June 2010; and for undertakings with an annual turnover below EUR 200000, and for individuals who have an income from business activity or who are self-employed, the suspension period runs from 6 April 2009 until 15 December 2010 (and not 31 December 2010, as stated in paragraph 36(f) of the opening decision).
Od teh jih je (i) 33831 prejelo oprostitev, ki znaša manj kot 1000 EUR, (ii) 66704 oprostitev, ki znaša manj kot 10000 EUR, (iii) 75469 oprostitev, ki znaša manj kot 100000 EUR.
The rebate is applicable from January 2012, but both INPS and INAIL declare in their submissions that the reduction applies only to aid that complies with the de minimis requirements, pending a Commission decision on aid going beyond the de minimis level.
Samo 539 podjetij je prejelo oprostitve, ki znašajo več kot 200000 EUR.
In paragraph 71 of the opening decision, the Commission also requested Italy ‘to confirm the Commission's understanding that, as a consequence of the latest judgments of the Italian Supreme Court of Cassation of 2007, 2010 and 2012 … these measures could potentially make the aid available (without a limit in time) to all undertakings identified as beneficiaries under the legal basis for each measure.’
Za zadevne ukrepe v zadevi SA.33083 (naravne nesreče med letoma 1990 in 2002) je upravičencev približno 59500, med katerimi jih 23303 ni več dejavnih.
Here the Italian authorities present two different views.
Za zadevne ukrepe v zadevi SA.35083 (potres v regiji Abruzzo leta 2009) pa je upravičencev približno 21000, med katerimi jih 4000 ni več dejavnih.
The INPS and the INAIL contend that the Commission's interpretation does not appear to be correct.
Pripombe Italije v zvezi z spremno dokumentacijo za nadomestilo škode zaradi naravne nesreče
In their opinion, although the Supreme Court of Cassation's judgments might potentially extend the aid without a limit in time to all beneficiaries identified under the relevant legislation, the judgments in fact merely make it clear that the benefit of the measures can be granted in two ways:
Italija je v istem dopisu z dne 4. avgusta 2014 podrobno opisala težave pri pridobivanju dokumentov, na podlagi katerih se ugotavlja:
if the undertaking has not yet paid, it need pay only 10 % of what is due;
ali so upravičenci prejeli nadomestilo za takšno izgubo ter (iii) kakšen je znesek takega nadomestila, ki so ga prejeli.
if it has already paid, it can obtain reimbursement of 90 % of what has been paid.
Italijanski organi menijo, da sklep o začetku postopka ne vsebuje izrecne zahteve za dokazilo škode, ki so jo utrpeli upravičenci do ukrepov, ki se preiskujejo.
The two institutions assert that this interpretation derives from the legislation that introduced the rebates.
Italijanski organi zato niso zbrali dokaznih dokumentov o dejanski škodi, ki so jo utrpeli posamezni upravičenci.
That legislation is jus superveniens, supervening law, which legitimises the refund of the amounts previously paid in excess.
Italijanski organi bi morali izvesti nove ukrepe za vzpostavitev stika z javnimi organi (da se preveri, ali so bila plačila nadomestil za škodo že dodeljena in/ali izplačana) in upravičenci do ukrepov, ki se preiskujejo (da se preveri, ali so utrpeli škodo in ali so jim zavarovalnice zagotovile nadomestilo za to škodo).
However, the INPS and the INAIL point out that in the first case (payment of 10 %) several judgments have found that taxpayers were not entitled to the benefit of the measure because they applied after the deadline of 31 July 2007 set by the law.
Italija v svojem dopisu pojasnjuje naslednje:
In the second case (refund of 90 %), entitlement to the refund is subject to a period of limitation, which is normally 10 years from the moment when the entitlement can be exercised (Article 2946 of the Civil Code), i.e. from the entry into force of the law introducing the measure.
italijanski organi so v zvezi s posebno zahtevo Komisije, naj Italija predloži dokazila o škodi, ki so jo utrpeli posamezni upravičenci do pomoči, ki se preiskuje, začeli preiskavo, da bi zbrali dokumente, v katerih so navedene izgube zaradi naravnih nesreč in kakršno koli nadomestilo, ki so ga dodelili zasebni ali javni organi;
Moreover, contrary to what is affirmed in paragraph 45 of the opening decision, the principles formulated by the Supreme Court of Cassation refer only to specific cases (Sicily and Piedmont) and cannot be applied generally to all other disasters, as suggested by the Commission.
vendar ta preiskava zadeva samo upravičence, ki še vedno opravljajo poslovno dejavnost (ne pa tudi tistih, ki so svojo dejavnost prenehali in zato ne morejo več izkrivljati konkurence na trgu);
The Revenue Agency takes the view that the Commission's interpretation is correct.
Začeti bi bilo treba nadaljnje posebne preiskave na vsakem od zadevnih območij in za vsakega od ukrepov, ki se preiskujejo;
As a general rule applications for a refund of tax made by those who have already paid must be submitted within 48 months of the date of the payment (Article 38 of Presidential Order No 602 of 20 September 1973).
te preiskave zadevajo dokumente, povezane z dokazilom škode in morebitnimi nadomestili, dodeljenimi na podlagi tega.
Nonetheless, recent rulings of the Supreme Court of Cassation have accepted that the beneficiaries are entitled to be refunded sums previously paid in excess, subject to the ordinary period of limitation referred to above.
Ker izjava o škodi, ki jo je povzročila naravna nesreča, ni bila eden od pogojev za dodelitev domnevno nezakonite pomoči, ki se preiskuje, mora biti iz vsakega dokazila škode, ki ga javni ali zasebni organi zahtevajo za pridobitev nadomestila, razviden zadevni dogodek in torej tudi čas, ko se je dogodek zgodil;
With regard to the percentage rebate applicable to each measure and each tax or contribution, Italy confirms the percentages listed in Section 2.2 of the opening decision.
izjavo o škodi je bilo treba pripraviti takoj po nastanku škode, ko je bilo mogoče to še preveriti, saj v nasprotnem primeru ne bi bilo mogoče ugotoviti, ali je škoda neposredna, in preveriti vzročne zveze z naravno nesrečo.
Combination of different natural disaster aid schemes
Zato je iskanje dokumentacije o kakršnih koli potrdilih ali izjavah o škodi ter morebitnih nadomestilih neločljivo povezano z datumom, ko se je zgodila naravna nesreča;
Of the three institutions that have submitted comments, only the INPS has replied to this question.
V skladu s členoma 2220 in 2946 italijanskega civilnega zakonika je treba evidence hraniti deset let (v nekaterih primerih manj časa).
It asserts that the value of the rebates has been strictly limited to the amounts actually due to the institution for the corresponding suspension periods.
To pomeni, da upravni ukrepi za izsleditev te dokumentacije več kot deset let po nesreči ne bi vključevali ustreznih pravnih sredstev, ki bi zagotavljala, da jo lahko upravičenci in javni organi še priskrbijo;
Thus the measures are confined to a percentage reduction in the contributions due.
analiza nacionalnega pravnega okvira za urejanje vodenja evidenc kaže, da je objektivno nemogoče zbrati dokazila o škodi, ki so jo posamezna podjetja utrpela pred več kot desetimi leti, tj. zaradi katere koli od naravnih nesreč, na katere se nanašajo ukrepi, ki se preiskujejo, razen potresa v regiji Abruzzo leta 2009, za katerega desetletno obdobje še ni poteklo.
According to the INPS, therefore, the sums involved cannot overcompensate the eligible costs.
V zvezi s potresom v regiji Abruzzo leta 2009, ki je predmet zadeve SA.35083 (12/C), italijanski organi navajajo, da bo potrebna natančna in podrobna preiskava, da se natančno ugotovita identiteta upravičencev in znesek nezakonite pomoči, ki so ga prejeli.