{"id":17898,"date":"2022-06-10T19:11:15","date_gmt":"2022-06-10T17:11:15","guid":{"rendered":"https:\/\/it.andersen.com\/?p=17898"},"modified":"2022-06-10T19:11:19","modified_gmt":"2022-06-10T17:11:19","slug":"covid-state-aid-self-declaration-by-30-06-2022","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/covid-state-aid-self-declaration-by-30-06-2022\/","title":{"rendered":"Covid State Aid &#8211; self-declaration by 30\/06\/2022"},"content":{"rendered":"<p>Against the receipt of support measures, those who have received aid provided for in Sections 3.1 &#8220;Aid of limited amounts&#8221; and 3.12 &#8220;Aid in the form of uncovered fixed cost support&#8221; of the Temporary State Aid Framework[1] will have to submit a self-declaration for verification of compliance with the limits.<\/p>\n<p>The self-declaration must be submitted <strong>no later than June 30, 2022<\/strong>, by those who have received Covid-19 aid as provided for in Article 1 L.D. 41\/2021.<\/p>\n<p><strong>Aid subject to reporting<\/strong><\/p>\n<p>Aid received from March 1, 2020 to June 30, 2022 must be reported.<\/p>\n<p><strong>Exemptions<\/strong><\/p>\n<p>Those who have already submitted a substitute declaration (e.g., application for equalization contribution) may be exempt from submission, provided that no further aid has subsequently been received.<\/p>\n<p>In any case, the declaration must be submitted when the beneficiary:<\/p>\n<p>has benefited from IMU aid;<br \/>\nhas exceeded the ceilings;<br \/>\nhas &#8220;allocated&#8221; the same measure partly in Section 3.12, being eligible, and partly in Section 3.1.<\/p>\n<p><strong>Single Company<\/strong><\/p>\n<p>For the purposes of compilation, it is necessary to take into account that the ceilings refer to all aid received according to the definition of a &#8220;single&#8221; enterprise.<\/p>\n<p>A &#8220;single&#8221; company is defined as all enterprises, between which there is at least one of the following relationships:<\/p>\n<ul>\n<li>a company holds a majority of the voting rights of the shareholders or members of another company;<\/li>\n<li>a company has the right to appoint or dismiss a majority of the members of the administrative, management or supervisory board of another company;<\/li>\n<li>a company has the right to exercise a dominant influence over another company by virtue of a contract concluded with the latter or by virtue of a clause in the latter&#8217;s bylaws;<\/li>\n<li>a company that is a shareholder or partner of another company controls alone, by virtue of an agreement made with other shareholders or partners of the other enterprise, a majority of the voting rights of the shareholders or partners of the latter company.<\/li>\n<\/ul>\n<p><strong>The ceilings<\/strong><\/p>\n<p>The ceilings to be referred to when verifying compliance with the limits, with reference to <strong>Section 3.1<\/strong>, appear to be as follows:<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"26%\">Concession period<\/td>\n<td width=\"22%\">Generic companies<\/td>\n<td width=\"24%\">Fishing and aquaculture companies<\/td>\n<td width=\"26%\">Companies primary production of agricultural<\/td>\n<\/tr>\n<tr>\n<td width=\"26%\">19.3.2020 &#8211; 27.1.2021<\/td>\n<td width=\"22%\">800.000<\/td>\n<td width=\"24%\">120.000<\/td>\n<td width=\"26%\">100.000<\/td>\n<\/tr>\n<tr>\n<td width=\"26%\">28.1.2021 &#8211; 31.12.2021<\/td>\n<td width=\"22%\">1.800.000<\/td>\n<td width=\"24%\">270.000<\/td>\n<td width=\"26%\">225.000<\/td>\n<\/tr>\n<tr>\n<td width=\"26%\">1.1.2022 &#8211; 30.6.2022<\/td>\n<td width=\"22%\">2.300.000<\/td>\n<td width=\"24%\">345.000<\/td>\n<td width=\"26%\">290.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>The ceilings to be referred to for verification of compliance with the limits, with reference to <strong>Section 3.12<\/strong>, appear to be as follows:<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"48%\">Concession period<\/td>\n<td width=\"51%\">Ceilings<\/td>\n<\/tr>\n<tr>\n<td width=\"48%\">19.3.2020 &#8211; 27.1.2021<\/td>\n<td width=\"51%\">3.000.000<\/td>\n<\/tr>\n<tr>\n<td width=\"48%\">28.1.2021 &#8211; 31.12.2021<\/td>\n<td width=\"51%\">10.000.000<\/td>\n<\/tr>\n<tr>\n<td width=\"48%\">1.1.2022 &#8211; 30.6.2022<\/td>\n<td width=\"51%\">12.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Time limits for repayment<\/strong><\/p>\n<p>If aid is received in excess of the ceilings, the amounts must be returned by Nov. 30, 2022.<\/p>\n<p>A subsequent resolution of the Revenue Agency will establish the tax codes necessary to rectify the irregularity.<\/p>\n<p>&nbsp;<\/p>\n<p>[1] Communication of the European Commission 9.3.2020 No. C (2020) 1863 final.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Against the receipt of support measures, those who have received aid provided for in Sections 3.1 &#8220;Aid of limited amounts&#8221; and 3.12 &#8220;Aid in the form of uncovered fixed cost support&#8221; of the Temporary State Aid Framework[1] will have to submit a self-declaration for verification of compliance with the limits. The self-declaration must be submitted [&hellip;]<\/p>\n","protected":false},"author":125,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-17898","post","type-post","status-publish","format-standard","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/17898","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/125"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=17898"}],"version-history":[{"count":2,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/17898\/revisions"}],"predecessor-version":[{"id":17901,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/17898\/revisions\/17901"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=17898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=17898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=17898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}