Instructions on Part A interest calculation

long historySelf-declaration of state aid Received in connection with the epidemiological emergency to expire: after a Double extension there final date for fixed display in January 31, 2023.

And fromrevenue agency They still come new instructions On the rules to be followed to comply to be fulfilled.

On January 5, more were posted Frequently asked questions, answers to frequently asked questionson the Institutional Portal: Among the new points that are highlighted, indicators of one of them Correct assembly of part a.

But not only that, also focus on interest calculation.

State Aid Self-Declaration: Instructions for completing Part A in the new FAQ

After the host gateway i Data from the National Register of Government Assistance Close to the November 30 deadline, therevenue agency Still allow two months to proceed on Submit a self-declaration Introduction ofArticle 1 of the first subsidy decree.

those who received Bonuses, perks and contributions Ready to deal with the difficulties associated with the epidemiological emergency, they even have January 31, 2023 moving forward. This is the date that must end Long history of this communicative achievement It has been discussed a lot since its introduction.

Even though the package of instructions to follow has been around and updated for months, there is still no fileNeed to clarify some points.

with the New FAQanswers to frequently asked questions, published by the Revenue Agency on January 5, 2023, are already arriving New indications on the compilation of Part A.

In particular, clarifications concern those who have benefited from both Aid that falls under the umbrella of the schemeSection 3.1 of the Temporary Framework for Government Assistance, which is from COVID support measures that do not fall into this category Recognized under Section 3.12 of the Temporary Framework.

Those who find themselves in this situation are in State aid self declaration form must be filled Substitute declaration for the notarial deed It will be returned for assistance received under Section 3.1 of the Action Fund and not completed for assistance received under Section 3.12 of the Action Team.

In particular with regard to photo a You need to proceed as follows:

• Fill in the first section of Part A, traversing the square “Sect. 3.1” corresponding to the aids received from the overall outline;
• Do not complete the second section of Part A.

Revenue Agency – Covid State Aid Self-Declaration Form

Updated Covid State Aid Self-Declaration Form through October 25, 2022

State Aid Self-Declaration: Instructions for Calculating Interest in Frequently Asked Questions

Among the new indicators presented, of particular interest are also the ones to follow for Calculation of redemption interest to consider a case Receiving aid outside the prescribed ceilings in a certain period.

First of all, the Revenue Agency with its FAQ dated January 5, 2023 explains:

“With regard to the interest calculation methods referred to in the indications contained in Regulation (EC) No. 794/2004 of the Commission of April 21, 2004 (later amended by Communication 2008 / C 14/02), it is emphasized that the so-called interest from recovery is included in The concept of helping the union with all the consequences that entails”.

It is clear that in the case of allocating aid from ceiling of 800,000 euros so who 1,800,000 euros projected for Section 3.1 of the Temporary Framework for Government Assistance on Calculation of redemption interest It must be carried out taking into account the period from the receipt or use of the amounts Until January 28, 2021.

Also regarding Section 3.12 It is necessary to take into account specific indicators related to Help usage history:

• for those who benefited from it before Section 3.12 comes into forceIt is necessary to consider the period from the use / availability of assistance until the date of its entry into force, if the ceiling of 3,000,000 has not been exceeded;
• for help After Section 3.12 enters into forcethe period from use/availability of assistance until January 28, 2021, the day the new cap of 10,000,000 comes into effect, into consideration).

On the All Revenue Agency portal Frequently asked questions about self-declaration for state aid to be submitted by Deadline January 31, 2023.