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PARALLEL TEXTS
Aiuti di Stato: la Commissione indaga su agevolazioni fiscali e previdenziali alle imprese italiane nelle zone colpite da calamità naturali
Inglese tratto da:
http://europa.eu/rapid/press-release_IP-12-1111_en.htm
Italiano tratto da:
http://europa.eu/rapid/press-release_IP-12-1111_it.htm
Data documento: 17-10-2012
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State aid: Commission investigates Italian measures reducing taxes and social contributions in areas affected by natural disasters
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Aiuti di Stato: la Commissione indaga su agevolazioni fiscali e previdenziali alle imprese italiane nelle zone colpite da calamità naturali
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The European Commission has opened an in-depth investigation to examine whether Italian measures to reduce taxes and contributions due by companies in areas affected by natural disasters, mainly earthquakes and floods, are in line with EU state aid rules.
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La Commissione europea ha avviato un’indagine approfondita per capire se le agevolazioni fiscali e previdenziali introdotte dall’Italia a favore delle imprese delle zone colpite da calamità naturali – principalmente terremoti e inondazioni – rispettano la normativa dell’Unione sugli aiuti di Stato.
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These rules allow Member States to make good damages caused by natural disasters.
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Queste norme consentono agli Stati membri di compensare i danni causati dalle calamità naturali.
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The Commission is concerned that these measures granted may have gone beyond compensating the actual damage suffered.
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La Commissione teme che le agevolazioni concesse non si limitino a compensare il danno realmente subito.
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The opening of a formal investigation allows the Commission to examine these measures more closely and gives interested parties the possibility to submit comments. It does not prejudge the outcome of the procedure.
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L’avvio di un’indagine formale permette alla Commissione di esaminare più attentamente le misure e alle parti interessate di presentare osservazioni, senza pregiudicare l’esito del procedimento.
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In 2011, after receiving a request from an Italian Court, the Commission became aware of the existence of measures introduced by Italy since 2002 to reduce taxes and compulsory social and occupational insurance contributions due by companies in areas affected by natural disasters.
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Nel 2011 una richiesta di informazioni proveniente da un tribunale italiano ha attirato l’attenzione della Commissione sull’esistenza dal 2002 in Italia di una serie di riduzioni delle imposte e dei contributi previdenziali e assicurativi obbligatori a favore delle imprese delle zone colpite da calamità naturali.
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Italy has not notified these measures to the Commission, breaching its obligations under Article 108(3) of the Treaty on the Functioning of the European Union (TFEU).
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Lo Stato italiano non ha notificato queste misure alla Commissione ed è quindi venuto meno agli obblighi previsti dall’articolo 108, paragrafo 3, del trattato sul funzionamento dell’Unione europea (TFUE).
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Moreover, the Commission doubts that the measures are compatible with state aid rules requiring that public support to make good damage caused by natural disasters does not go beyond the actual damage suffered (Article 107(2)(b) of the TFEU).
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La Commissione dubita inoltre della compatibilità delle misure con le norme sugli aiuti di Stato: queste stabiliscono, infatti, che gli aiuti pubblici destinati a ovviare ai danni causati dalle calamità naturali non devono superare il danno realmente subito (articolo 107, paragrafo 2, lettera b), del TFUE).
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The Commission is concerned that all aid beneficiaries may not be companies that effectively suffered damage as a consequence of natural disasters, that in some cases the damage may not have been caused exclusively by natural disasters and that the aid may not always be limited to compensating such damage.
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La Commissione teme che non tutti i beneficiari degli aiuti siano imprese che hanno subito realmente un danno causato da una calamità naturale, che in alcuni casi il danno non sia stato causato unicamente da una calamità naturale e che gli aiuti non si limitino sempre a compensare questo danno.
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If the Commission, following this in-depth investigation, finds that the measures are incompatible with EU State aid rules, Italy may need to recover the aid paid out to beneficiaries.
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Se, alla fine dell’indagine approfondita, la Commissione stabilisce che le misure sono incompatibili con la normativa dell’Unione sugli aiuti di Stato, l’Italia dovrà recuperare gli aiuti versati ai beneficiari.
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In order to avoid more public spending that would have to be recovered afterwards, the Commission has also ordered Italy to stop implementing these measures until the Commission has taken a final decision on their compatibility (suspension injunction).
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Per evitare che lo Stato italiano continui a sostenere una spesa che potrebbe dover recuperare in un secondo momento, la Commissione ha chiesto all’Italia di bloccare le misure fino a quando non ne avrà accertato definitivamente la compatibilità (ingiunzione di sospensione).
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Background
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Contesto
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After the earthquake of 1990 in Sicily and the floods in Northern Italy in 1994, Italy adopted laws allowing the suspension and deferral of taxes and contributions due by companies located in the affected areas.
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Dopo il terremoto del 1990 in Sicilia e le inondazioni del 1994 in Italia settentrionale, l’Italia ha adottato una serie di leggi che permettevano di sospendere e prorogare il versamento di imposte e contributi da parte delle imprese situate nelle zone colpite.
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In 2002-2003, Italy adopted amnesty measures which reduced by 90% the outstanding tax and contribution debts of these companies.
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Nel 2002-2003, l'Italia ha introdotto misure che riducono del 90% il debito fiscale e contributivo delle società interessate.
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In 2007, 2010 and 2012 the Italian Supreme Court of Cassation ruled that everybody who was affected by the natural disasters in Sicily and Northern Italy had a right to the 90% rebate on taxes and social contributions, even if they had already paid them.
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Nel 2007, nel 2010 e nel 2012 la Corte di Cassazione ha stabilito che tutte le persone colpite dalle calamità naturali in Sicilia e in Italia settentrionale avevano diritto a un’agevolazione fiscale e previdenziale del 90%, anche se avevano già versato gli oneri.
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This led hundreds of companies to claim back amounts they had duly paid, and hundreds of cases are currently pending in front of Italian courts.
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Centinaia di imprese hanno così chiesto il recupero degli importi debitamente versati e i tribunali italiani stanno esaminando centinaia di richieste.
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In 2007-2011, Italy adopted further similar legal provisions reducing by 60% amounts due by companies located in areas affected by other earthquakes:
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Tra il 2007 e il 2011 l’Italia ha adottato altre leggi simili che prevedono agevolazioni del 60% a favore delle società situate nelle zone colpite da altri terremoti:
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Umbria and Marche (1997), Molise and Puglia (2002), Abruzzi (2009).
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Umbria e Marche (1997), Molise e Puglia (2002), Abruzzi (2009).
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A similar measure allowed a 50% reduction of amounts due by companies located in the area affected by the volcanic eruption and earthquake in Sicily (2002).
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Una misura simile ha ridotto del 50% gli importi dovuti da società situate nell’area siciliana colpita dall’eruzione vulcanica e dal terremoto del 2002.
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For some of the affected areas, the Commission has approved in the past schemes aimed at making good the damage suffered as a consequence of a specific natural disaster (see, for example, N 174a/2004 and N 459a/2009).
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Per alcune di queste zone la Commissione aveva già approvato in passato dei regimi di aiuti destinati a ovviare ai danni causati da una specifica calamità naturale (si veda per esempio N 174a/2004 e N 459a/2009).
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However, the measures under assessment reduce taxes and social contributions by 90% (50-60% in more recent laws), without establishing a direct link with a specific natural disaster or a correlation to the amount of effective damage suffered by a company as a consequence of that disaster.
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Le misure che la Commissione sta per analizzare consistono però in agevolazioni fiscali e previdenziali del 90% (50-60% nel caso di quelle più recenti) che non sono direttamente collegate a una specifica calamità naturale o all’entità del danno effettivamente subito da una determinata impresa a causa di quella calamità.
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Article 107(2)(b) of the TFEU allows Member States to grant aid to make good damages caused by natural disasters.
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L'articolo 107, paragrafo 2, lettera b), del TFUE consente agli Stati membri di erogare aiuti per compensare i danni causati da calamità naturali.
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Such aid must compensate for the damage actually suffered, cannot be more than 100% of the damage, and the damage needs to be caused by the disaster.
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Tali aiuti devono compensare il danno realmente subito, non possono superare il 100% di quel danno, e il danno deve essere stato causato dalla calamità.
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The non-confidential version of the decision will be made available under the case numbers SA.33083 and SA.35083 in the State Aid Register on the DG Competition website once any confidentiality issues have been resolved. It will be also published in the Official Journal, as listed in the State Aid Weekly e-News. |
Una volta risolti eventuali problemi di riservatezza, la versione non riservata della decisione sarà disponibile sul sito internet della DG Concorrenza, nel Registro degli aiuti di Stato, sotto i numeri SA.33083 e SA.35083, è sarà pubblicata nella Gazzetta ufficiale, come indicato nel bollettino elettronico State Aid Weekly e-News. |
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LISTEN WITH READSPEAKER
State aid: Commission investigates Italian measures reducing taxes and
social contributions in areas affected by natural disasters
The European Commission has opened an in-depth investigation to examine
whether Italian measures to reduce taxes and contributions due by companies in
areas affected by natural disasters, mainly earthquakes and floods, are in line
with EU state aid rules.
These rules allow Member States to make good damages caused by natural
disasters.
The Commission is concerned that these measures granted may have gone
beyond compensating the actual damage suffered.
The opening of a formal investigation allows the Commission to examine
these measures more closely and gives interested parties the possibility to
submit comments. It does not prejudge the outcome of the procedure.
In 2011, after receiving a request from an Italian Court, the
Commission became aware of the existence of measures introduced by Italy since
2002 to reduce taxes and compulsory social and occupational insurance
contributions due by companies in areas affected by natural disasters.
Italy has not notified these measures to the Commission, breaching its
obligations under Article 108(3) of the Treaty on the Functioning of the
European Union (TFEU).
Moreover, the Commission doubts that the measures are compatible with state aid
rules requiring that public support to make good damage caused by natural
disasters does not go beyond the actual damage suffered (Article 107(2)(b) of
the TFEU).
The Commission is concerned that all aid beneficiaries may not be
companies that effectively suffered damage as a consequence of natural
disasters, that in some cases the damage may not have been caused exclusively by
natural disasters and that the aid may not always be limited to compensating
such damage.
If the Commission, following this in-depth investigation, finds that
the measures are incompatible with EU State aid rules, Italy may need to recover
the aid paid out to beneficiaries.
In order to avoid more public spending that would have to be recovered
afterwards, the Commission has also ordered Italy to stop implementing these
measures until the Commission has taken a final decision on their compatibility
(suspension injunction).
Background
After the earthquake of 1990 in Sicily and the floods in Northern Italy
in 1994, Italy adopted laws allowing the suspension and deferral of taxes and
contributions due by companies located in the affected areas.
In 2002-2003, Italy adopted amnesty measures which reduced by 90% the
outstanding tax and contribution debts of these companies.
In 2007, 2010 and 2012 the Italian Supreme Court of Cassation ruled
that everybody who was affected by the natural disasters in Sicily and Northern
Italy had a right to the 90% rebate on taxes and social contributions, even if
they had already paid them.
This led hundreds of companies to claim back amounts they had duly
paid, and hundreds of cases are currently pending in front of Italian courts.
In 2007-2011, Italy adopted further similar legal provisions reducing
by 60% amounts due by companies located in areas affected by other earthquakes:
Umbria and Marche (1997)Molise and Puglia (2002), Abruzzi (2009).
A similar measure allowed a 50% reduction of amounts due by companies
located in the area affected by the volcanic eruption and earthquake in Sicily
(2002).
For some of the affected areas, the Commission has approved in the past
schemes aimed at making good the damage suffered as a consequence of a specific
natural disaster (see, for example, N 174a/2004 and N 459a/2009).
However, the measures under assessment reduce taxes and social
contributions by 90% (50-60% in more recent laws), without establishing a direct
link with a specific natural disaster or a correlation to the amount of
effective damage suffered by a company as a consequence of that disaster.
Article 107(2)(b) of the TFEU allows Member States to grant aid to make
good damages caused by natural disasters.
Such aid must compensate for the damage actually suffered, cannot be
more than 100% of the damage, and the damage needs to be caused by the disaster.
The non-confidential version of the decision will be made available
under the case numbers SA.33083 and SA.35083 in the State Aid Register on the DG
Competition website once any confidentiality issues have been resolved. It will
be also published in the Official Journal, as listed in the State Aid Weekly
e-News. |