COMMISSION DECISION
of 15 December 2009
on support measures implemented by Spain in the agricultural sector following the increase in fuel prices
(notified under document C(2009) 9971)
(Only the Spanish text is authentic)
(2010/473/EU)
I.
PROCEDURE
II.
DESCRIPTION
1.
Measures to support agricultural cooperatives
2.
Arguments raised by the Commission for the purposes of initiating the examination procedure
III.
COMMENTS FROM INTERESTED THIRD PARTIES
1.
Comments from the Association of Service Station Managers
2.
Comments from the Association of Service Station Managers of Madrid, the Catalan Federation of Service Stations and the Spanish Confederation of Service Stations
3.
Comments from Agri-food Cooperatives Spain (formerly the Spanish Confederation of Agricultural Cooperatives)
|
Cooperative |
Company with share capital |
Results |
Cooperative result (CR): 75 (50 %) Extra-cooperative result (ER): 75 (50 %) Total: 150 |
150 |
Financing the social reserves |
Apprenticeship & training reserve: 5 % CR = 3,75 Mandatory reserves: 20 % CR = 15 50 % ER = 37,5 Total: 56,25 |
0 |
Results after reserves have been financed |
CR: 56,25 ER: 37,5 Total: 93,75 |
150 |
Company tax |
CR: (75 – 11,25) × 20 % = 12,75 ER: (75 – 18,75) × 35 % = 19,687 Total: 32,437 |
150 × 35 % = 52,5 |
Available profit |
93,75 – 32,437 = 61,313 |
150 – 52,5 = 97,5 |
Personal income tax |
Taxable amount (TA): 61,313 × 100 % = 61,313 Tax payable (marginal rate): 61,313 × 48 % = 29,430 Rebate: 61,313 × 10 % = 6,131 Amount payable: 9,430 – 6,131 = 23,299 |
TA = 97,5 × 140 % = 136,5 Tax payable (marg. rate): 136,5 × 48 % = 65,52 Rebate: 97,5 × 40 % = 39 Amount payable: 65,52 – 39 = 26,52 |
Net amount received |
61,313 – 23,299 = 38,014 |
97,5 – 26,52 = 70,98 |
|
Protected cooperative |
Company with share capital |
|||
Hypothesis |
CR: 75 % ER: 25 % |
CR: 66,66 % ER: 33,33 % |
CR: 50 % ER: 50 % |
CR: 25 % ER: 75 % |
|
Results |
150 |
150 |
150 |
150 |
150 |
Financing the social reserves |
46,875 |
50 |
56,25 |
65,625 |
0 |
Income after reserves have been financed |
103,125 |
100 |
93,75 |
84,375 |
150 |
Company tax |
28,97 |
30,125 |
32,437 |
35,906 |
52,5 |
Available profit |
74,155 |
69,875 |
61,313 |
48,469 |
97,5 |
Personal income tax |
28,179 |
26,55 |
23,299 |
18,418 |
26,52 |
Net amount received |
45,976 |
43,325 |
38,014 |
30,051 |
70,98 |