COMMISSION DECISION
of 20 December 2006
on State aid No C 44/05 (ex NN 79/05, ex N 439/04) partially implemented by Poland for Huta Stalowa Wola S.A.
(notified under document number C(2006) 6730)
(Only the Polish version is authentic)
(Text with EEA relevance)
(2007/257/EC)
1. PROCEDURE
2. DETAILED DESCRIPTION OF THE AID
2.1 The company
2.2 Difficulties faced by the company
2.3 The restructuring operation
Restructuring measure |
Costs |
Restructuring of civil-law liabilities |
95 648 |
Restructuring of public-law liabilities |
113 213 |
Organisation of supply and distribution system |
151 241 |
Continuity of supply of materials, spare parts and components |
40 000 |
Product restructuring |
11 666 |
Asset restructuring |
871 |
Employment restructuring |
5 170 |
Organisational restructuring |
2 013 |
Modernisation of production potential |
30 524 |
Total |
450 346 |
2.4 The aid measures
|
Category of aid |
Nominal amount |
Aid amount |
I. |
Restructuring aid granted before 30 April 2004 |
145 785,5 |
129 309,1 |
II. |
Restructuring aid granted on the basis of the amended State Aid to Enterprises of Special Significance to the Labour Market Act of 30 October 2002 |
27 897,1 |
19 293,7 |
III. |
Restructuring aid to be awarded after 30 April 2004 |
43 456,9 |
13 562,9 |
Total |
217 139,5 |
162 165,7 |
3. DECISION TO INITIATE PROCEEDINGS UNDER ARTICLE 88(2) OF THE EC TREATY
4. COMMENTS FROM POLAND
No |
Assumed date of agreement or decision |
Granting authority |
Form of aid |
Nominal amount |
Aid amount |
1. |
2003-12-12 |
Treasury Office in Stalowa Wola |
Write-off of VAT for September 2002 |
1 047,5 |
1 047,5 |
2. |
2003-09-15 |
Treasury Office in Stalowa Wola |
Agreement on payment in instalments of VAT for December 2002 |
4 769,8 |
155,0 |
3. |
2003-09-15 |
Treasury Office in Stalowa Wola |
Agreement on payment in instalments of VAT for March 2003 |
1 771,8 |
52,2 |
4. |
2003-09-15 |
Treasury Office in Stalowa Wola |
Agreement on payment in instalments of VAT for May 2003 |
2 175,2 |
77,4 |
5. |
2003-09-15 |
Treasury Office in Stalowa Wola |
Agreement on payment in instalments of PIT for March 2003 |
623,3 |
16,0 |
6. |
2003-09-15 |
Treasury Office in Stalowa Wola |
Agreement on payment in instalments of PIT for May 2003 |
463,4 |
5,0 |
7. |
2003-02-04 |
Social Insurance Institution (ZUS), Rzeszów branch |
Agreement on payment in instalments of contributions for June-October 2002 |
6 252,1 |
1 211,6 |
8. |
2003-08-28 |
Industrial Development Agency |
Loan |
40 000,0 |
40 000,0 |
9. |
2003-09-15 |
Treasury Office in Stalowa Wola |
Agreement on payment in instalments of VAT for June 2002 |
696,9 |
77,1 |
10. |
2003-09-15 |
Treasury Office in Stalowa Wola |
Deferral of payment of PIT instalment for July 2002 |
183,9 |
15,3 |
11. |
2003-09-15 |
Treasury Office in Stalowa Wola |
Change of payment dates of PIT instalments for August 2002 |
211,5 |
26,8 |
12. |
2003-12-02 |
Treasury Office in Stalowa Wola |
Agreement on payment in instalments of VAT for August 2002 |
655,5 |
49,3 |
13. |
2003-09-05 |
District Starost Office, Stalowa Wola |
Instalment scheme of payments for perpetual usufruct |
172,7 |
8,0 |
14. |
2003-03-21 |
District Starost Office, Nisko |
Instalment scheme of payments for perpetual usufruct |
20,5 |
0,3 |
15. |
2004-04-30 |
Industrial Development Agency |
Loan |
35 000,0 |
35 000,0 |
16. |
2004-04-30 |
Treasury |
Initial capital increase |
40 000,0 |
40 000,0 |
17. |
2003-11-07 |
Ministry of Science and Information Technology |
Subsidy |
637,0 |
465,0 |
18. |
2003-05-20 |
District Starost Office, Stalowa Wola |
Refund of expenditure |
3,3 |
2,4 |
19. |
2003-05-20 |
District Starost Office, Stalowa Wola |
Refund of expenditure |
3,3 |
2,4 |
20. |
2002-12-06 |
Head of Podkarpackie Province Tax Office, Rzeszów |
Write-off of VAT arrears |
1 210 |
1 210 |
21. |
2002-12-06 |
Stalowa Wola Town Hall |
Write-off of real estate tax arrears |
496,8 |
496,8 |
22. |
2002-12-11 |
Social Insurance Institution (ZUS), Rzeszów branch |
Write-off of unpaid contributions, plus interest |
11 088,1 |
11 088,1 |
Total I |
147 482,6 |
131 006,2 |
No |
Date of transfer of debts and receivables to the operator |
Type of restructured receivables |
Nominal amount |
Aid amount |
23. |
2005-06-20 |
Restructuring of VAT and PIT |
10 696,6 |
Aid amount not indicated by the Polish authorities |
24. |
2005-06-20 |
Restructuring of environmental taxes, plus interest |
5 826,5 |
’ |
25. |
2005-06-20 |
Restructuring of Social Insurance (ZUS) contributions, plus interest and extension fees |
7 333,2 |
’ |
26. |
2005-06-20 |
Restructuring of payments to the State Fund for the Rehabilitation of the Disabled. (PFRON), plus interest |
996,5 |
’ |
27. |
2005-06-20 |
Restructuring of real estate tax, from September 2002 to June 2003, payable to Stalowa Wola Town Council |
3 044,3 |
’ |
Total 2 |
27 897,1 |
19 293,7(5) |
No |
Planned date of disbursement of aid |
Granting authority |
Form of aid |
Nominal amount |
Aid amount |
28. |
2004-12-21 — 2005-10-19 |
Public bodies |
Deferral of public-law liabilities |
22 094,4 |
0,259 |
29. |
2005-04-25 |
Social Insurance Institution (ZUS), Rzeszów branch |
Deferral of public-law liabilities |
16 386,2 |
0,0 |
Total 3 |
38 480,6 |
0,259 |
|
Category of aid |
Nominal amount |
Aid amount |
I. |
Restructuring aid granted before 30 April 2004 |
147 482,6 |
131 006,2 |
II. |
Restructuring aid granted on the basis of the amended State Aid to Enterprises of Special Significance to the Labour Market Act of 30 October 2002 |
27 897,1 |
19 293,7 |
III. |
Deferral of public law liabilities — measures recognised as constituting de minimis aid by Poland(6) |
22 094,4 |
0,259 |
IV. |
Deferral of public-law liabilities by the Social Insurance Institution (ZUS)(7) |
16 386,2 |
0,0 |
Total |
213 860,3 |
150 300,2 |