918 EN Official Journal of the European Union 23.9.2003 4. COMPETITION POLICY 1. Treaty establishing the European Community, Title VI, Chapter 1, beneficiary may make annual increases of 3% in the cap for Rules on Competition. production and 2% in the cap for sales. The cap for sales shall take effect as from the date of accession. Output of specific product types may vary on condition that combined output (a) Notwithstanding Articles 87 and 88 of the EC Treaty and provided does not exceed the established caps; that the conditions set out below are fulfilled, Slovakia may apply until the end of the fiscal year 2008 the corporate income tax exemption granted on the basis of Government Regulation (ii) the beneficiary does not extend its range of groups of finished No 192/1998 Coll. to one beneficiary in the motor vehicle products existing on 13 December 2002; industry, provided that the total aid under this tax exemption does not exceed 30 % of the eligible investment costs of the relevant project incurred since 1998. (iii) the total aid granted to the beneficiary on the basis of Act No 366/1999 Z. z. on Income Tax does not exceed a total of US $ 500 million. This aid can only be granted once and For the purposes of this paragraph, eligible costs shall be defined may not be extended or renewed under any circumstances. All on the basis of the Guidelines on national regional aid (1). aid granted to the same beneficiary during the transitional period must be included within the level of US $ 500 million. (b) Slovakia shall supply to the Commission monitoring reports containing the following information: (iv) the beneficiary meets the terms of the privatisation contract regarding the maintenance of employment levels. — on a half-yearly basis, information on the eligible investment undertaken by the aid beneficiary, and, If the tax concession to the aid beneficiary is adapted in such a way as to guarantee a significant reduction in the total aid amount while not jeopardising viability, the Commission may review the above — on an annual basis, information on the aid granted to the aid conditions in accordance with the procedure provided for in Article beneficiary under the aid scheme referred to above. 88(1) of the EC Treaty. Before beginning this procedure, the Commission shall take full account of the views of Member States on whether a reduction of aid is significant. These views shall be expressed on the basis of a Commission recommendation Slovakia shall provide the reports within four months of the end of and on the basis of available relevant information. each half year or year, beginning by the end of April 2003. The first reports shall include the information relating to the years 1998-2002. The last report shall be submitted by the end of August 2009, unless agreed otherwise by the Commission and (b) Slovakia shall supply to the Commission and the Council half- Slovakia. yearly monitoring reports containing the following information as regards the aid beneficiary: (c) Without prejudice to the preceding paragraph, the provisions on monitoring contained in Council Regulation (EC) No 659/1999 — production (in tonnes) of each of the following products: hot laying down detailed rules for the application of Article 93 of rolled coil, cold rolled sheet, galvanised sheet, tinplate, electrical the EC Treaty shall apply. sheet, organic coated sheet, welded tubes, as well as any other product (to be specified); (d) If the total aid reaches before the end of the fiscal year 2008 the maximum admissible level set out in paragraph (a), the tax — sales (in tonnes) of the above products in the enlarged EU; exemption shall be discontinued and the normal corporate income tax shall be due by the beneficiary for that part of the company's earnings whose exemption from the tax would result — development of employment in the company and the region as in exceeding the maximum admissible level. well as progress in preparations for the orderly outplacement of staff; 2. Treaty establishing the European Community, Title VI, Chapter 1, Rules on Competition. — once a year, the cost of staffing in the year and since privati- sation; (a) Notwithstanding Articles 87 and 88 of the EC Treaty, Slovakia may apply until the end of the fiscal year 2009 the corporate income — once a year, profits before tax for the fiscal year and the tax exemption on the basis of Act No 366/1999 Coll. on Income specified total amount of aid. Tax to one beneficiary in the steel industry, provided that the following conditions are fulfilled: Slovakia shall provide these reports within four months of the end of each half year, beginning by the end of April 2003. The first (i) the aid beneficiary caps its production of flat products and its report shall include the information relating to the years 2000, sales of flat products (hot-rolled, cold-rolled and coated) in the 2001 and 2002. The last report shall be submitted by the end of enlarged EU. These caps shall be established on the basis of the April 2010, unless agreed otherwise by the Commission, the figures concerned for the year 2001. As from 2002, the aid Council and Slovakia. 23.9.2003 EN Official Journal of the European Union 919 (c) Without prejudice to the preceding paragraph, the provisions on earnings whose exemption from the tax would result in exceeding monitoring as contained in Council Regulation (EC) No 659/1999 the maximum admissible level. laying down detailed rules for the application of Article 93 of the EC Treaty shall apply. (e) If the beneficiary fails to meet the terms of the privatisation contract regarding the maintenance of employment levels, the aid shall be discontinued with immediate effect and the penalties (d) If the total aid reaches the maximum admissible level set out in provided for in the privatisation contract shall apply. subparagraph (a)(iii) before the end of the fiscal year 2009, the tax exemption shall be discontinued and the normal corporate income tax shall be due by the beneficiary for that part of the company's (1) OJ C 74, 10.3.1998, p. 9. 5. AGRICULTURE A. AGRICULTURAL LEGISLATION market of fishery products (OJ L 268, 24.9.1991, p. 15), as last amended by: 32001 R 1260: Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1), as amended by: — 31997 L 0079: Council Directive 97/79/EC of 18.12.1997 (OJ L 24, 30.1.1998, p. 31). — 32002 R 0680: Commission Regulation (EC) No 680/2002 of 19.4.2002 (OJ L 104, 20.4.2002, p. 26). (a) The structural requirements laid down in Annex I to Directive 64/433/EEC, in Annexes A and B to Directive 77/99/EEC and in the Annex to Directive 91/493/EEC shall not apply to estab- By way of derogation from Article 45 of Regulation (EC) lishments in Slovakia listed in the Appendix to this Annex until No 1260/2001 and the corresponding Articles of the other Regulations 31 December 2006, subject to the conditions laid down below. on the common organisation of agricultural markets, Slovakia may until 31 December 2006 continue to grant State aid in order to ensure the functioning of the warehouse receipt and goods receipt (b) As long as the establishments referred to in paragraph (a) above system laid down in Act No 144/1998 Z. z. on Warehouse Receipt benefit from the provisions of that paragraph, products originating and Goods Receipt which entered into force on 1 June 1998. from those establishments shall only be placed on the domestic market or used for further processing in the same establishment, irrespective of the date of marketing. These products must bear a Slovakia shall submit an annual report to the Commission on the special health/identification mark. implementation of this State aid measure, indicating the form of the aid and the amounts. The previous subparagraph also applies to all products originating from integrated meat establishments where a part of the estab- B. VETERINARY LEGISLATION lishment is subject to the provisions of paragraph (a). 31964 L 0433: Council Directive 64/433/EEC on health conditions for the production and marketing of fresh meat (OJ P 121, 29.7.1964, (c) Slovakia shall ensure gradual compliance with the structural p. 2012 and later amended and consolidated in OJ L 268, 29.6.1991, requirements referred to in paragraph (a) in accordance with the p. 71), as last amended by: deadlines for correcting existing shortcomings set out in the Appendix to this Annex. Slovakia shall ensure that only those establishments which fully comply with these requirements by — 31995 L 0023: Council Directive 95/23/EC of 22.6.1995 (OJ L 31 December 2006 may continue to operate. Slovakia shall 243, 11.10.1995, p. 7); submit annual reports to the Commission on progress made in each of the establishments listed in the Appendix, including a list of the establishments which have corrected the existing short- comings during the year in question. 31977 L 0099: Council Directive 77/99/EEC of 21 December 1976 on health problems affecting the production and marketing of meat products and certain other products of animal origin (OJ L 26, (d) The Commission may update the Appendix to this Annex before 31.1.1977, p. 85 and later amended and updated in L 57, 2.3.1992, accession and until 31 December 2006, and in this context may p. 4), as last amended by: add to a limited extent or delete individual establishments, in the light of progress made in the correction of existing shortcomings and the outcome of the monitoring process. — 31997 L 0076: Council Directive 97/76/EC of 16.12.1997 (OJ L 10, 16.1.1998, p. 25); Detailed implementing rules to ensure the smooth operation of the above transitional regime shall be adopted in accordance with Article 31991 L 0493: Council Directive 91/493/EEC of 22 July 1991 laying 16 of Directive 64/433/EEC, Article 20 of Directive 77/99/EEC and down the health conditions for the production and the placing on the Article 15 of Directive 91/493/EEC.
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