2005/919/EC: Commission Decision of 14 December 2004 Direct tax incentives in favour of companies taking part in trade fairs abroad (notified under document number C(2004) 4746) (Text with EEA relevance)

• Articles: 5

Article 1

The state aid scheme in the form of tax incentives in favour of companies taking part in trade fairs abroad, provided for by Article 1(1)(b) of Decree-Law No 269 of 30 September 2003, which Italy has unlawfully put into effect in breach of Article 88(3) of the EC Treaty, is incompatible with the common market.

Italy shall abolish the aid scheme referred to in the first paragraph.

Article 2

1.   Italy shall take the necessary measures to recover from the beneficiaries the aid referred to in Article 1 and unlawfully made available to them.

Recovery shall be effected without delay and in accordance with the procedures of national law.

2.   Where the aid has already been made available by means of lower part payments of taxes due for the current tax year, Italy shall collect the entire tax due by means of the final scheduled payment for 2004.

In all other cases, Italy shall recover the tax due at the latest by the end of the first tax year following the date of notification of this Decision.

3.   The aid to be recovered shall bear interest, running from the date on which it was first put at the disposal of the beneficiaries until its actual recovery and calculated in accordance with the Articles 9, 10 and 11 of Regulation (EC) No 794/2004.

Article 3

Within two months of the date of notification of this Decision, Italy shall inform the Commission, using the questionnaire in the Annex to the Decision, of the measures taken to comply with it.

Within the same period of time as that referred to in the first paragraph, Italy shall:

(a)

enjoin all beneficiaries of the aid referred to in Article 1 to reimburse the illegal aid, with interest;

(b)

transmit all documents giving evidence that the recovery proceedings have been initiated against the beneficiaries of the illegal aid.

Article 4

This Decision is addressed to the Republic of Italy.

Schedules & Appendices

ANNEX

ANNEX

Information regarding the implementation of the Commission Decision on aid scheme C 12/04 — Italy — Tax incentives in favour of companies taking part in trade fairs abroad

1.   Total number of beneficiaries and total amount of aid to be recovered

1.1.

Please explain in detail how the amount of aid to be recovered from individual beneficiaries will be calculated

—

The principal

—

The interest.

1.2.

What is the total amount of unlawful aid granted under this scheme that is to be recovered (gross aid equivalent; at … prices)?

1.3.

What is the total number of beneficiaries from whom unlawful aid granted under this scheme is to be recovered?

2.   Measures already taken and planned to recover the aid

2.1.

Please describe in detail what measures have already been taken and what measures are planned to ensure immediate and effective recovery of the aid. Please also indicate where relevant the legal basis for the measures taken/planned.

2.2.

By what date will the recovery of the aid be completed?

3.   Information by individual beneficiary

Please provide details for each beneficiary from whom unlawful aid granted under the scheme is to be recovered in the table overleaf.

Identity of the beneficiary

Amount of unlawful aid granted  ( *1 )

Currency: ….

Amounts reimbursed  ( 1 )

Currency: ….

( *1 )   Amount of aid put at the disposal of the beneficiary (in gross aid equivalent; at … prices).

( 1 )

(°)

Gross amounts reimbursed (including interest).