text:
 113 S2715 IS: Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2014
 U.S. Senate
 2014-07-31
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 II113th CONGRESS2d SessionS. 2715IN THE SENATE OF THE UNITED STATESJuly 31, 2014Mr. Carper introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to increase and make permanent the alternative
 simplified research credit, and for other purposes.1.Short title; amendment of
 1986 Code(a)Short
 titleThis Act may be cited
 as the Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for
 Experimentation Act of 2014 or the COMPETE Act of 2014.(b)Amendment of
 1986 CodeExcept as otherwise
 expressly provided, whenever in this Act an amendment or repeal is
 expressed in
 terms of an amendment to, or repeal of, a section or other provision, the
 reference shall be considered to be made to a section or other provision
 of the
 Internal Revenue Code of 1986.2.Permanent
 extension and modification of research credit(a)Simplified
 credit for qualified research expensesSubsection (a) of section
 41 is amended to read as follows:(a)General
 ruleFor purposes of section 38, the research credit determined
 under this section for the taxable year shall be an amount equal to
 25 percent
 of so much of the qualified research expenses for the taxable year
 as exceeds
 50 percent of the average qualified research expenses for the 3
 taxable years
 preceding the taxable year for which the credit is being
 determined..(b)Special rules
 and termination of base amount calculation(1)In
 generalSubsection (c) of section 41 is amended to read as
 follows:(c)Special rule in
 case of no qualified research expenses in any of 3 preceding
 taxable
 years(1)Taxpayers to
 which subsection appliesThe credit under this section shall be
 determined under this subsection, and not under subsection (a), if,
 in any one
 of the 3 taxable years preceding the taxable year for which the
 credit is being
 determined, the taxpayer has no qualified research expenses.(2)Credit
 rateThe credit determined under this subsection shall be equal
 to 10 percent of the qualified research expenses for the taxable
 year..(2)Consistent
 treatment of expensesSubsection (b) of section 41 is amended by
 adding at the end the following new paragraph:(5)Consistent treatment of expenses
 required(A)In
 generalNotwithstanding whether the period for filing a claim for
 credit or refund has expired for any taxable year in the
 3-taxable-year period
 taken into account under subsection (a), the qualified research
 expenses taken
 into account for such year shall be determined on a basis
 consistent with the
 determination of qualified research expenses for the credit year.(B)Prevention of
 distortionsThe Secretary may prescribe regulations to prevent
 distortions in calculating a taxpayer's qualified research expenses
 caused by a
 change in accounting methods used by such taxpayer between the
 credit year and
 a year in such 3-taxable-year
 period..(c)Inclusion of
 qualified research expenses of an acquired person(1)Partial
 inclusion of pre-acquisition qualified research
 expensesSubparagraph (A) of section 41(f)(3) is amended to read
 as follows:(A)Acquisitions(i)In
 generalIf a person acquires the major portion of a trade or
 business of another person (hereinafter in this paragraph referred
 to as the
 predecessor) or the major portion of a separate unit of a trade
 or business of a predecessor, then the amount of qualified research
 expenses
 paid or incurred by the acquiring person during the 3 taxable years
 preceding
 the taxable year in which the credit under this section is
 determined shall be
 increased by—(I)for purposes of
 applying this section for the taxable year in which such
 acquisition is made,
 the amount determined under clause (ii), and(II)for purposes of
 applying this section for any taxable year after the taxable year
 in which such
 acquisition is made, so much of the qualified research expenses
 paid or
 incurred by the predecessor with respect to the acquired trade or
 business
 during the portion of the measurement period that is part of the
 3-taxable-year
 period preceding the taxable year for which the credit is
 determined as is
 attributable to the portion of such trade or business or separate
 unit acquired
 by such person.(ii)Amount
 determinedThe amount determined under this clause is the amount
 equal to the product of—(I)so much of the
 qualified research expenses paid or incurred by the predecessor
 with respect to
 the acquired trade or business during the 3 taxable years before
 the taxable
 year in which the acquisition is made as is attributable to the
 portion of such
 trade or business or separate unit acquired by the acquiring
 person, and(II)the number of
 months in the period beginning on the date of the acquisition and
 ending on the
 last day of the taxable year in which the acquisition is made,divided by
 12.(iii)Special rules
 for coordinating taxable yearsIn the case of an acquiring person
 and a predecessor whose taxable years do not begin on the same
 date—(I)each reference to
 a taxable year in clauses (i) and (ii) shall refer to the
 appropriate taxable
 year of the acquiring person,(II)the qualified
 research expenses paid or incurred by the predecessor during each
 taxable year
 of the predecessor any portion of which is part of the measurement
 period shall
 be allocated equally among the months of such taxable year, and(III)the amount of
 such qualified research expenses taken into account under clauses
 (i) and (ii)
 with respect to a taxable year of the acquiring person shall be
 equal to the
 total of the expenses attributable under subclause (II) to the
 months occurring
 during such taxable year.(iv)Measurement
 periodFor purposes of this subparagraph, the term
 measurement period means the taxable year of the acquiring person
 in which the acquisition is made and the 3 taxable years of the
 acquiring
 person preceding such taxable
 year..(2)Expenses of a
 predecessorSubparagraph (B) of section 41(f)(3) is amended to
 read as follows:(B)DispositionsIf
 the predecessor furnished to the acquiring person such information
 as is
 necessary for the application of subparagraph (A), then, for
 purposes of
 applying this section for any taxable year ending after such
 disposition, the
 amount of qualified research expenses paid or incurred by the
 predecessor
 during the 3 taxable years preceding such taxable year shall be
 reduced—(i)in the case of
 the taxable year in which such disposition is made, by an amount
 equal to the
 product of—(I)the amount of
 qualified research expenses paid or incurred during such 3 taxable
 years with
 respect to the acquired business, and(II)the number of
 days in the period beginning on the date of acquisition (as
 determined for
 purposes of subparagraph (A)(ii)(II)) and ending on the last day of
 the taxable
 year of the predecessor in which the disposition is made,divided by
 the number of days in the taxable year of the predecessor, and(ii)in the case of
 any taxable year ending after the taxable year in which such
 disposition is
 made, the amount described in clause
 (i)(I)..(d)Aggregation of
 expendituresParagraph (1) of section 41(f), as amended by the
 American Taxpayer Relief Act of 2012, is amended—(1)by striking
 of the qualified research expenses, basic research payments, and amounts
 paid or incurred to energy research consortiums, in subparagraph
 (A)(ii) and inserting qualified research expenses, and(2)by striking
 of the qualified research expenses, basic research payments, and amounts
 paid or incurred to energy research consortiums, in subparagraph
 (B)(ii) and inserting qualified research expenses.(e)Split 100 percent credit for contract research expensesSubparagraph (A) of section 41(b)(3) is amended to read as follows:(A)In general(i)Taxpayers paying for contracted researchThe term contract research expenses means 65 percent of any amount paid or incurred by the taxpayer to any person (other than an
 employee of the taxpayer) for qualified research.(ii)Taxpayers performing contracted researchIn the case of a taxpayer (other than an entity described in subparagraph (C) or (D) or paragraph
 (5)(C)) who receives amounts from any person (other than an employer of
 the
 taxpayer) for qualified research on behalf of such person, the term contract research expenses means so much of the qualified research expenses paid or incurred by the taxpayer as does not
 exceed 35 percent of the amounts so received from such person.(iii)Special rulesFor purposes of clause (ii)—(I)Trade or businessThe qualified research expenses of the taxpayer shall be determined as if the trade or business of
 the taxpayer were the conduct of qualified research on behalf of other
 persons.(II)Research not treated as funded researchSubparagraph (H) of subsection (d)(4) shall not apply.(III)Qualified researchThe qualified research expenses of a taxpayer shall be determined as if the conditions of
 subparagraph (B) of subsection (d)(1) are satisfied if the business
 component described in subparagraph (B)(ii) thereof is a business
 component of either of the taxpayers described in clauses (i) and (ii).(IV)LimitationThe qualified research expenses of a taxpayer shall not include any expenses that would not be
 eligible as in-house research expenses for purposes of paragraph (2).(iv)Denial of double benefitThe amount of any in-house research expenses taken into account under this section with respect to
 a taxpayer described in clause (ii) shall be reduced by the amount of the
 contract research expenses taken into account under such clause with
 respect to such taxpayer for the taxable year..(f)Inclusion of
 basic research paymentsSubsection (b) of section 41 is amended
 by redesignating paragraph (5), as added by this section, as paragraph
 (6), and
 by inserting after paragraph (4) the following new paragraph:(5)Basic research
 payments(A)In
 generalIn the case of basic research payments made by the
 taxpayer, paragraph (3)(A) shall be applied by substituting 100
 percent for 65 percent.(B)Basic research
 paymentsFor purposes of this paragraph, the term basic
 research payment means, with respect to any taxable year, any amount
 paid in cash during such taxable year by a corporation to any
 qualified
 organization for basic research, but only if—(i)such payment is
 made pursuant to a written agreement between such corporation and
 such
 qualified organization, and(ii)except in the case
 of a payment to a qualified organization described in clause (iii)
 or (iv) of
 subparagraph (C), such basic research is to be performed by such
 qualified
 organization.(C)Qualified
 organizationFor purposes of this paragraph, the term
 qualified organization means any of the following
 organizations:(i)Educational
 institutionsAny educational organization which—(I)is an institution
 of higher education (within the meaning of section 3304(f)), and(II)is described in
 section 170(b)(1)(A)(ii).(ii)Certain
 scientific research organizationsAny organization not described
 in clause (i) which—(I)is described in
 section 501(c)(3) and is exempt from tax under section 501(a),(II)is organized and
 operated primarily to conduct scientific research, and(III)is not a private
 foundation.(iii)Scientific
 tax-exempt organizationsAny organization which—(I)is described in
 section 501(c)(3) (other than a private foundation) or section
 501(c)(6),(II)is exempt from
 tax under section 501(a),(III)is organized and
 operated primarily to promote scientific research by qualified
 organizations
 described in clause (i) pursuant to written research agreements,
 and(IV)currently expends
 substantially all of its funds or substantially all of the basic
 research
 payments received by it for grants to, or contracts for basic
 research with, an
 organization described in clause (i).(iv)Certain grant
 organizationsAny organization not described in clause (ii) or
 (iii) which—(I)is described in
 section 501(c)(3) and is exempt from tax under section 501(a)
 (other than a
 private foundation),(II)is established
 and maintained by an organization established before July 10, 1981,
 which meets
 the requirements of subclause (I),(III)is organized and
 operated exclusively for the purpose of making grants to
 organizations
 described in clause (i) pursuant to written research agreements for
 purposes of
 basic research, and(IV)makes an
 election, revocable only with the consent of the Secretary, to be
 treated as a
 private foundation for purposes of this title (other than section
 4940,
 relating to excise tax based on investment income).(D)Definitions and
 special rulesFor purposes of this paragraph—(i)Basic
 researchThe term basic research means any original
 investigation for the advancement of scientific knowledge not
 having a specific
 commercial objective, except that such term shall not include—(I)basic research
 conducted outside of the United States, and(II)basic research in
 the social sciences, arts, or humanities.(ii)Trade or
 business qualificationFor purposes of applying paragraph (1) to
 this paragraph, any basic research payments shall be treated as an
 amount paid
 in carrying on a trade or business of the taxpayer in the taxable
 year in which
 it is paid (without regard to the provisions of paragraph (3)(B)).(iii)Certain
 corporations not eligibleThe term corporation shall
 not include—(I)an S
 corporation,(II)a personal
 holding company (as defined in section 542), or(III)a service
 organization (as defined in section
 414(m)(3))..(g)Permanent
 extension(1)Section 41 is
 amended by striking subsection (h).(2)Paragraph (1) of
 section 45C(b) is amended by striking subparagraph (D).(h)Conforming
 amendments(1)Termination of
 basic research payment calculationSection 41 is amended—(A)by striking
 subsection (e),(B)by redesignating
 subsection (g) as subsection (e), and(C)by relocating
 subsection (e), as so redesignated, immediately after subsection (d).(2)Special
 rules(A)Paragraph (4) of
 section 41(f) is amended by striking and gross receipts.(B)Subsection (f) of
 section 41 is amended by striking paragraph (6).(3)Cross-references(A)Subparagraph (B) of section 45C(b)(1) is amended—(i)by striking paragraph (3)(A) in clause (ii) and inserting paragraph (3)(A)(i),(ii)by striking the period at the end of clause (ii) and inserting , and,(iii)by striking and at the end of clause (i), and(iv)by adding at the end the following new clause:(iii)by disregarding clauses (ii), (iii), and (iv) of paragraph (3)(A) of such subsection..(B)Paragraph (2) of
 section 45C(c) is amended by striking base period research
 expenses and inserting average qualified research
 expenses.(C)Subparagraph (A)
 of section 54(l)(3) is amended by striking section 41(g) and
 inserting section 41(e).(D)Clause (i) of
 section 170(e)(4)(B) is amended by striking subparagraph (A) or
 subparagraph (B) of section 41(e)(6) and inserting clause (i) or
 clause (ii) of section 41(b)(5)(C).(E)Section 280C is
 amended—(i)by
 striking or basic research expenses (as defined in section
 41(e)(2)) in subsection (c)(1),(ii)by
 striking section 41(a)(1) in subsection (c)(2)(A) and inserting
 section 41(a), and(iii)by striking
 or basic research expenses in subsection (c)(2)(B).(F)Clause (i) of
 section 1400N(l)(7)(B) is amended by striking section 41(g) and
 inserting section 41(e).(i)Technical
 correctionsSection 409 is amended—(1)by inserting
 , as in effect before the enactment of the Tax Reform Act of
 1984) after section 41(c)(1)(B) in subsection
 (b)(1)(A),(2)by inserting
 , as in effect before the enactment of the Tax Reform Act of
 1984 after relating to the employee stock ownership
 credit in subsection (b)(4),(3)by inserting
 (as in effect before the enactment of the Tax Reform Act of
 1984) after section 41(c)(1)(B) in subsection
 (i)(1)(A),(4)by inserting
 (as in effect before the enactment of the Tax Reform Act of
 1984) after section 41(c)(1)(B) in subsection
 (m),(5)by inserting
 (as so in effect) after section 48(n)(1) in
 subsection (m),(6)by inserting
 (as in effect before the enactment of the Tax Reform Act of
 1984) after section 48(n) in subsection (q)(1),
 and(7)by inserting
 (as in effect before the enactment of the Tax Reform Act of
 1984) after section 41 in subsection (q)(3).(j)Effective
 date(1)In
 generalExcept as provided in paragraphs (2) and (3), the
 amendments made by this section shall apply to taxable years beginning
 after
 December 31, 2014.(2)Permanent
 extensionThe amendments made by subsection (g) shall apply to
 amounts paid or incurred after December 31, 2013.(3)Technical
 correctionsThe amendments made by subsection (i) shall take
 effect on the date of the enactment of this Act.3.Exception from
 passive loss rules for investments in high technology research small
 business
 pass-thru entities(a)In
 generalSubsection (c) of section 469 is amended by redesignating
 paragraphs (4) through (7) as paragraphs (5) through (8), respectively,
 and by
 inserting after paragraph (3) the following new paragraph:(4)High technology
 research activities(A)In
 generalThe term
 passive activity shall not include any qualified research activity of the taxpayer
 carried on by a high technology research small business pass-thru
 entity.(B)Treatment of losses and deductions(i)In generalLosses or deductions of a taxpayer relating to qualified research activities carried on by a high
 technology research small business pass-thru entity shall not be treated
 as losses or deductions, respectively, from a passive activity except as
 provided in clause (ii) and subparagraph (C).(ii)LimitationClause (i) shall apply to losses and deductions of a taxpayer relating to a high technology small
 business pass-thru entity for a taxable year only to the extent that the
 aggregate losses and deductions of the taxpayer relating to qualified
 research activities of such entity for such taxable year do not exceed the
 portion of the taxpayer's adjusted basis in the taxpayer's ownership
 interest in such entity that is attributable to money or other property
 contributed—(I)in exchange for such ownership interest, and(II)specifically for use in connection with qualified research activities.For purposes of the preceding sentence, the taxpayer's basis shall not include any portion of such
 basis which is attributable to an increase in a partner's share of the
 liabilities of a partnership that is considered under section 752(a) as a
 contribution of money.(C)Treatment of carryoversSubparagraph (B)(i) shall not apply to the portion of any loss or deduction that is carried over
 under subsection (b) into a taxable year other than the taxable year in
 which such loss or deduction arose.(D)Qualified research activityFor purposes of this paragraph, the term qualified research activity means any activity constituting qualified research (within the meaning of section 41(d)(1)(B) and
 taking into account
 paragraphs (3) and (4) of section 41(d)) which involves a process
 of experimentation.(E)High technology
 research small business pass-thru entityFor purposes of this
 paragraph, the term high technology research small business pass-thru
 entity means any domestic pass-thru entity for any taxable year
 if—(i)either—(I)more than 75
 percent of the entity’s expenditures (including salaries, rent and
 overhead)
 for such taxable year are paid or incurred in connection with
 qualified
 research (within the meaning of section 41(d)(1)(B), taking into
 account
 paragraphs (3) and (4) of section 41(d)) that involves a process of
 experimentation conducted by the entity, or(II)more than 50 percent of the entity’s
 expenditures for such taxable year constitute qualified research
 expenses (as
 defined in section 41(b), but determined without regard to the
 phrase 65 percent of in paragraph (3)(A) thereof),(ii)such entity is a
 small business (within the meaning of section 41(b)(3)(D)(iii),
 applied by
 substituting 250 for 500 in subclause (I)
 thereof), and(iii)at no time
 during the taxable year does the entity have aggregate gross assets
 in excess
 of $150,000,000.(F)Provisions
 related to aggregate gross assets limitationFor purposes of this
 paragraph—(i)In
 generalExcept as otherwise provided in this subparagraph, the
 term aggregate gross assets has the meaning given such term in
 section 1202(d)(2).(ii)Exception for
 certain intangiblesAny section 197 intangible (as defined in
 section 197(d) and determined without regard to section 197(e))
 which is used
 directly in connection with the research referred to in
 subparagraph (E)(i)
 shall not be taken into account in determining aggregate gross
 assets.(iii)Exception for
 certain follow-on investmentsCash from a sale of equity interests shall
 not be taken into account in determining aggregate gross assets if—(I)the aggregate
 gross assets of such entity (determined immediately after such sale
 and without
 regard to this clause) do not exceed the sum of $150,000,000, plus
 25 percent
 of the aggregate gross assets of such entity (determined
 immediately before
 such sale and without regard to this clause), and(II)the aggregate
 gross assets of such entity (determined immediately before such
 sale and
 without regard to this clause) do not exceed $150,000,000.Sales of
 equity interests which are part of the same plan or arrangement, or
 which are
 carried out with the principal purpose of increasing the amount of
 cash to
 which this clause applies (determined without regard to this
 sentence), shall
 be treated as a single sale for purposes of this clause.(iv)Inflation
 adjustmentIn the case of any
 taxable year beginning after 2014, the $150,000,000 amount in
 subparagraph
 (E)(iii) and subclauses (I) and (II) of clause (iii) shall each be
 increased by
 an amount equal to—(I)such dollar
 amount, multiplied by(II)the cost of
 living adjustment determined under section 1(f)(3) for the calendar
 year in
 which the taxable year begins determined by substituting calendar year
 2013 for calendar year 1992 in subparagraph (B)
 thereof.Any increase
 determined under the preceding sentence shall be rounded to the
 nearest
 $100,000.(G)Capital
 expenditures taken into account for expenditures testAn
 expenditure shall not fail to be taken into account under
 subparagraph (E)(i)
 merely because such expenditure is chargeable to capital account.(H)Pass-thru
 entityFor purposes of this paragraph, the term pass-thru
 entity means any partnership, S corporation, or other entity identified
 by the Secretary as a pass-thru entity for purposes of this
 paragraph.(I)Aggregation
 rules(i)In generalAll persons treated as a single employer under subsection
 (a) or (b) of section 52, or subsection (m) or (o) of section 414,
 shall be
 treated as a single entity for purposes of subparagraphs (E) and
 (F)(iii).(ii)Limitation where entity would not qualifyNo entity shall be treated as a high technology research small business pass-thru
 entity unless such entity qualifies as such both with and without
 the application of clause (i).(J)Activities not
 engaged in for profit and economic substance rulesSection 183
 and the economic substance rules of section 7701(o) shall not apply
 to disallow
 the losses, deductions, and credits of a high technology research
 small
 business pass-thru entity solely as a result of losses incurred by
 such
 entity..(b)Material
 participation not requiredParagraph (5) of section 469(c) of
 such Code, as redesignated by subsection (a), is amended by striking and
 (3) in the heading and text and inserting , (3), and
 (4).(c)Certain
 research-Related deductions and credits of high technology research small
 business pass-Thru entities allowed for purposes of determining
 alternative
 minimum tax(1)Deduction for
 research and experimental expendituresParagraph (2) of section
 56(b) of such Code is amended by adding at the end the following new
 subparagraph:(E)Exception for
 high technology research small business pass-thru entitiesIn the case of a high technology research
 small business pass-thru entity (as defined in section 469(c)(4)),
 this
 paragraph shall not apply to any amount allowable as a deduction
 under section
 174(a)..(2)Allowance of
 certain research-related creditsSubparagraph (B) of section
 38(c)(4) of such Code is amended by redesignating clauses (ii) through
 (ix) as
 clauses (iii) through (x), respectively, and by inserting after clause (i)
 the
 following new clause:(ii)the credits determined with respect to an individual taxpayer under sections 41
 and 48D to the extent attributable to a high technology research
 small business
 pass-thru entity (as defined in section
 469(c)(4)),.(d)Exception to
 limitation on pass-Thru of research creditSubsection (g) of
 section 41 of such Code is amended by adding at the end the following:
 Paragraphs (2) and (4) shall not apply with respect to any high
 technology research small business pass-thru entity (as defined in section
 469(c)(4)).(e)Effective
 dateThe amendments made by this section shall apply to losses and credits arising in taxable
 years beginning on or after December 31, 2014.4.Enhanced credit
 for highly innovative research(a)In
 generalSection 41, as amended by this Act, is amended by adding
 at the end the following new subsection:(g)Enhanced credit
 for highly innovative research(1)In
 generalIn the case of any certified highly innovative research
 expenses, subsection (a) shall be applied by substituting 35
 percent for 25 percent.(2)Certified
 highly innovative research expensesFor purposes of this
 subsection—(A)In
 generalThe term certified highly innovative research
 expenses means any qualified research expenses that—(i)are paid or
 incurred during the taxable year for the creation of—(I)a qualified new
 product category, or(II)product
 technology that represents a significant improvement over
 previously existing
 product technology, and(ii)are certified as
 provided in subparagraph (D).(B)Qualified new
 product categoryThe term qualified new product
 category means a category of product that—(i)has not
 previously been produced by the taxpayer, and(ii)incorporates
 functions that are substantially different from other products
 previously
 produced by the taxpayer.(C)Significant
 improvement over previously existing product technologyProduct
 technology satisfies the requirements of subparagraph (A)(i)(II) if
 such
 technology is an enhancement of a product that—(i)requires the use
 of new techniques or design methods to achieve such enhancement,
 and(ii)represents a
 significant advance in terms of the performance, energy
 consumption,
 environmental benefit, public health impact, cost, or size of the
 product.(D)Certification
 by National Science Foundation or National Institutes of Health(i)In
 generalQualified research expenses shall not be treated as
 certified highly innovative research expenses for any taxable year
 unless such
 expenses, and the project to which they relate, are certified by—(I)the National
 Science Foundation, or(II)the National
 Institutes of Health,whichever has
 appropriate jurisdiction over the subject matter to which such
 expenses relate,
 as meeting the requirements of subparagraph (A)(i) (and any
 regulations or
 guidance issued by the Secretary pursuant to such subparagraph).
 Such
 certification shall be provided by the National Science Foundation
 under the
 program established by section 4(b) of the COMPETE Act of 2014, or by the National Institutes of Health under the program
 established by section 4(c) of such Act, whichever is appropriate,
 and shall be
 attached to the return of tax for such taxable year. In no event
 shall any
 taxpayer apply for certification to more than one of the entities
 described in
 this subparagraph with respect to the same expenses.(ii)Advance
 certification(I)In
 generalThe certification of expenses under clause (i) may be
 made and provided to the taxpayer not more than 3 taxable years
 before the
 first taxable year for which the enhanced credit under this
 subsection will be
 claimed with respect to such expenses.(II)ReapplicationThe
 National Science Foundation and the National Institutes of Health
 shall each
 establish and make publicly available a cap on the number of times
 a taxpayer
 who has been denied certification under clause (i) with respect to
 any
 qualified research expenses may reapply for certification for such
 expenses.
 The cap established by each such entity shall permit not fewer than
 1
 reapplication with respect to any expenses.(iii)Duration of
 certification(I)In
 generalThe certification under clause (i) shall apply to
 expenses relating to the same project (as identified in such
 certification) for
 not more than 7 consecutive taxable years, beginning with the first
 taxable
 year for which the enhanced credit under this subsection is claimed
 with
 respect to such expenses.(II)Supporting
 documentationIn the case of a certification that applies for
 more than 1 taxable year, the Secretary may require the taxpayer to
 provide
 such documentation as the Secretary deems necessary to demonstrate
 that the
 expenses to which such certification relates continue to meet the
 requirements
 of subparagraph
 (A)(i).(iv)Limitation on certifications(I)In generalThe total dollar amount of expenses which are certified by each entity under clause (i) (including
 by
 means of advance certification under clause (ii)) as highly innovative
 research expenses for purposes of credits
 determined in any taxable year shall not exceed $500,000,000.(II)Adjustment for inflationIn the case of a taxable year beginning after December 31, 2016, the $500,000,000 amount in
 subclause (I) shall be increased by an amount equal to the product of such
 dollar amount and the cost-of-living adjustment determined under section
 1(f)(3) for the calendar year, determined by substituting calendar year 2015 for calendar year 1992 in subparagraph (B) thereof.(III)RoundingIf any amount as adjusted under subclause (II) is not a multiple of $1,000, such amount shall be
 rounded to the next highest multiple of $1,000..(b)Certification
 by National Science Foundation as highly innovative research and promotion
 of
 enhanced creditThe National Science Foundation Authorization Act
 of 2002 (Public Law 107–368) is amended by adding at the end the
 following:27.Certification
 as highly innovative research and promotion of enhanced credit(a)Certification(1)In
 generalThe Director shall
 establish a program that provides certification of research
 expenses as highly
 innovative research expenses for purposes of the enhanced credit
 for highly
 innovative research under section 41(g) of the Internal Revenue
 Code of
 1986.(2)ApplicationA person that desires to have research
 expenses certified as highly innovative research expenses for
 purposes of the
 enhanced credit for highly innovation research under section 41(g)
 of the
 Internal Revenue Code of 1986, shall submit to the Director an
 application
 containing such request at such time, in such manner, and
 accompanied by such
 information as the Director may require.(3)Review of
 submissionsIn carrying out
 paragraph (1), the Director shall establish a review process that
 involves—(A)a set group of reviewers from various
 fields and backgrounds, and(B)published
 criteria, developed in consultation with the Secretary of the
 Treasury and the
 Secretary of Commerce, in accordance with the requirements of
 section
 41(g)(2)(A)(i) of the Internal Revenue Code of 1986 and any
 regulations or
 guidance issued by the Secretary of the Treasury pursuant to such
 section.(4)Time for
 reviewA certification under this subsection shall be denied or
 approved within 120 days of the submission of the application under
 paragraph
 (2) (270 days, in the case of an application for advance
 certification under
 section 41(g)(2)(D)(ii) of the Internal Revenue Code of 1986).(b)Promotion of
 enhanced credit for highly innovative researchThe Director shall
 post on the website of the National Science Foundation information
 on the
 enhanced credit for highly innovative research under section 41(g)
 of the
 Internal Revenue Code of 1986, and the process for applying for
 certification
 of research as highly innovative research.(c)ConfidentialityThe
 Director and each reviewer described in subsection (a)(3)(A) shall
 keep
 confidential any information provided by a person that desires to
 have research
 expenses certified as highly innovative research expenses pursuant
 to this
 section..(c)Certification
 by National Institutes of Health as highly innovative research and
 promotion of
 enhanced creditPart H of title IV of the Public Health Service
 Act (42 U.S.C. 289 et seq.) is amended by adding at the end the
 following:498E.Certification
 as highly innovative research and promotion of enhanced credit(a)Certification(1)In
 generalThe Director of NIH
 shall establish a program that provides certification of research
 expenses as
 highly innovative research expenses for purposes of the enhanced
 credit for
 highly innovative research under section 41(g) of the Internal
 Revenue Code of
 1986.(2)ApplicationA person that desires to have research
 expenses certified as highly innovative research expenses for
 purposes of the
 enhanced credit for highly innovative research under section 41(g)
 of the
 Internal Revenue Code of 1986, shall submit to the Director of NIH
 an
 application containing such request at such time, in such manner,
 and
 accompanied by such information as the Director may require.(3)Review of
 submissionsIn carrying out
 paragraph (1), the Director shall establish a review process that
 involves—(A)a set group of reviewers from various
 fields and backgrounds, and(B)published
 criteria, developed in consultation with the Secretary of the
 Treasury and the
 Secretary of Commerce, in accordance with the requirements of
 section
 41(g)(2)(A)(i) of the Internal Revenue Code of 1986 and any
 regulations or
 guidance issued by the Secretary of the Treasury pursuant to such
 section.(4)Time for
 reviewA certification under this subsection shall be denied or
 approved within 120 days of the submission of the application under
 paragraph
 (2) (270 days, in the case of an application for advance
 certification under
 section 41(g)(2)(D)(ii) of the Internal Revenue Code of 1986).(b)Promotion of
 enhanced credit for highly innovative researchThe Director shall
 post on the website of the National Institutes of Health
 information on the
 enhanced credit for highly innovative research under section 41(g)
 of the
 Internal Revenue Code of 1986, and the process for applying for
 certification
 of research as highly innovative research.(c)ConfidentialityThe
 Director of NIH and each reviewer described in subsection (a)(3)(A)
 shall keep
 confidential any information provided by a person that desires to
 have research
 expenses certified as highly innovative research expenses pursuant
 to this
 section..(d)Effective
 dateThe amendment made by subsection (a) shall apply to expenses
 paid or incurred in taxable years beginning after December 31, 2015.5.Credit allowed
 against alternative minimum tax(a)In
 generalSubparagraph (B) of section 38(c)(4) is amended—(1)by redesignating
 clauses (ii), (iii), (iv), (v), (vi), (vii), (viii), and (ix) as clauses
 (iii),
 (iv), (v), (vi), (vii), (viii), (ix), and (x), respectively, and(2)by inserting
 after clause (i) the following new clause:(ii)for taxable
 years beginning after December 31, 2013, the credit determined
 under section
 41,.(b)Special rule
 for enhanced credit for highly innovative researchParagraph (4)
 of section 38(c) is amended by adding at the end the following new
 subparagraph:(C)Special rule
 for enhanced credit for highly innovative researchIn the case of
 any portion of the credit determined under section 41 which is
 attributable to
 subsection (g) of such section—(i)subparagraph (A)
 shall be applied separately with respect to such portion, and(ii)paragraph (1)
 shall be applied to such portion as if the amount determined under
 subparagraph
 (B) of such paragraph were
 zero..(c)Effective
 dateThe amendments made by this section shall apply to taxable
 years beginning after December 31, 2014.6.Tax-exempt
 financing of research park facilities(a)In
 generalSubsection (a) of
 section 142 is amended—(1)by striking or at the end of
 paragraph (14),(2)by striking the period at the end of
 paragraph (15) and inserting , or, and(3)by inserting at the end the following new
 paragraph:(16)research park
 facilities..(b)DefinitionSection 142 is amended by inserting at the
 end the following new subsection:(n)Research park
 facilitiesFor purposes of
 subsection (a)(16), the term research park facility means a
 facility (including buildings, land, or other structures) which is
 used in
 connection with research and experimentation (as defined in section
 168(i)(11)). For purposes of the preceding sentence, such term
 includes
 facilities which are directly related and ancillary to a research
 park facility
 (determined without regard to this sentence) if—(1)such facilities are located on the same
 site as the research park facility, and(2)not more than 25 percent of the net
 proceeds of the issue are used to provide such
 facilities..(c)Effective
 dateThe amendments made by
 this section shall apply with respect to bonds issued on or after the date
 of
 the enactment of this Act.


type: legislation

jurisdiction: EU

text:
 Důležité právní upozornění
 |
 52006PC0010
 Návrh nařízení Rady kterým se mění nařízení (ES) č. 1212/2005 o uložení konečného antidumpingového cla z dovozu některých odlitků pocházejících z Čínské lidové republiky /* KOM/2006/0010 konecném znení */
 [pic] | KOMISE EVROPSKÝCH SPOLEČENSTVÍ |V Bruselu dne 19.1.2006KOM(2006) 10 v konečném zněníNávrhNAŘÍZENÍ RADYkterým se mění nařízení (ES) č. 1212/2005 o uložení konečného antidumpingového cla z dovozu některých odlitků pocházejících z Čínské lidové republiky(předložený Komisí)DŮVODOVÁ ZPRÁVA SOUVISLOSTI NÁVRHU |Odůvodnění a cíle návrhu Tento návrh se týká použití nařízení Rady (ES) č. 384/96 ze dne 22. prosince 1995 o ochraně před dumpingovými dovozy ze zemí, které nejsou členy Evropského společenství, naposledy pozměněného nařízením Rady (ES) č. 2117/2005 ze dne 21. prosince 2005 (dále jen „základní nařízení“), v řízení o dovozu některých odlitků pocházejících z Čínské lidové republiky. |Obecné souvislosti Tento návrh se předkládá v souvislosti s prováděním základního nařízení a je výsledkem šetření, které proběhlo v souladu s hmotněprávními a procesními požadavky stanovenými v základním nařízení. |Platné předpisy vztahující se na oblast návrhu Nařízením (ES) č. 1212/2005 ze dne 25. července 2005 uložila Rada konečná antidumpingová cla z dovozu některých odlitků pocházejících z Čínské lidové republiky. |Soulad s ostatními politikami a cíli Unie Nevztahuje se na tento návrh. |KONZULTACE ZÚčASTNěNÝCH STRAN A POSOUZENÍ DOPADů |Konzultace zúčastněných stran |Zúčastněné strany dotčené tímto řízením již měly možnost v průběhu šetření v souladu s ustanoveními základního nařízení hájit své zájmy. |Sběr a využití výsledků odborných konzultací |Nebylo třeba využít externích odborných konzultací. |Posouzení dopadů Tento návrh je výsledkem provádění základního nařízení. Základní nařízení nestanoví obecné posouzení dopadů, obsahuje však úplný seznam podmínek, které musí být posouzeny. |PRÁVNÍ STRÁNKA NÁVRHU |Shrnutí navrhovaných opatření Dne 25. července 2005 uložila Rada nařízením (ES) č. 1212/2005 konečná antidumpingová cla z dovozu některých odlitků pocházejících z Čínské lidové republiky. Smysl tohoto navrhovaného nařízení, kterým se mění nařízení č. 1212/2005, je dvojí: i) zajistit jakýmkoli novým vyvážejícím výrobcům stejné zacházení jako spolupracujícím společnostem nezahrnutým ve vzorku při šetření, které vedlo k uložení konečných cel. Z tohoto hlediska se má za to, že by mělo být přijato ustanovení o uplatnění příslušných vážených průměrných cel společností se statusem tržního hospodářství (0 %) resp. společností s individuálním zacházením (28,6 %) na jakékoli nové vyvážející výrobce, kteří mohou prokázat, že pracují za podmínek tržního hospodářství resp. že splňují podmínky pro individuální zacházení, a ii) osvobodit od platby antidumpingových cel společnosti, od nichž byly souběžným rozhodnutím Komise přijaty závazky. Ohledně změny nařízení (ES) č. 1212/2005 byly konzultovány členské státy. Navrhuje se tudíž, aby Rada přijala přiložený návrh nařízení. |Právní základ Nařízení Rady (ES) č. 384/96 ze dne 22. prosince 1995 o ochraně před dumpingovými dovozy ze zemí, které nejsou členy Evropského společenství, naposledy pozměněné nařízením Rady (ES) č. 2117/2005 ze dne 21. prosince 2005. |Zásada subsidiarity Návrh spadá do výlučné pravomoci Společenství. Zásada subsidiarity se proto neuplatní. |Zásada proporcionality Návrh je v souladu se zásadou proporcionality z těchto důvodů: |Podoba opatření je popsána ve výše uvedeném základním nařízení a neponechává žádný prostor pro rozhodnutí na vnitrostátní úrovni. |Údaje o způsobu, jakým je dosaženo toho, aby finanční a administrativní zátěž Společenství, vlád členských států, regionálních a místních orgánů, hospodářských subjektů a občanů byla co nejmenší a přiměřená cíli návrhu, není třeba uvádět. |Volba nástrojů |Navrhované nástroje: nařízení. |Jiné prostředky by nebyly přiměřené z tohoto důvodu: Jiné nástroje by nebyly přiměřené, neboť výše uvedené nařízení nestanoví náhradní možnosti. |ROZPOčTOVÉ DůSLEDKY |Návrh nemá žádné důsledky pro rozpočet Společenství. |1. NávrhNAŘÍZENÍ RADYkterým se mění nařízení (ES) č. 1212/2005 o uložení konečného antidumpingového cla z dovozu některých odlitků pocházejících z Čínské lidové republikyRADA EVROPSKÉ UNIE,s ohledem na Smlouvu o založení Evropského společenství,s ohledem na nařízení Rady (ES) č. 384/96[1] ze dne 22. prosince 1995 o ochraně před dumpingovými dovozy ze zemí, které nejsou členy Evropského společenství (dále jen „základní nařízení“), a zejména na čl. 8 odst. 9 uvedeného nařízení,s ohledem na návrh Komise předložený po konzultaci s poradním výborem,vzhledem k těmto důvodům:A. POSTUP2. Rada nařízením (ES) č. 1212/2005[2] (dále jen „konečné nařízení“) uložila konečná antidumpingová cla z dovozu některých odlitků pocházejících z Čínské lidové republiky (dále jen „původní šetření“).B. PŘEZKUMY U NOVÝCH VÝVOZCŮ3. Při původním šetření byl proveden výběr vzorku čínských vyvážejících výrobců. Společnostem nezahrnutým do vzorku, kterým byl přiznán status tržního hospodářství (dále jen „STH“) podle čl. 2 odst. 7 písm. c) základního nařízení, bylo přiznáno antidumpingové clo v sazbě 0 %, které bylo stanoveno pro jedinou společnost ve vzorku, jíž byl přiznán STH. Společnostem nezahrnutým do vzorku, kterým bylo uděleno individuální zacházení (dále jen „IZ“) podle čl. 9 odst. 5 základního nařízení, bylo přiznáno vážené průměrné clo v sazbě 28,6 % stanovené pro společnosti zahrnuté ve vzorku, kterým bylo uděleno IZ. Všem ostatním společnostem bylo uloženo celostátní clo v sazbě 47,8 %.4. Podle čl. 11 odst. 4 základního nařízení nemohl být při tomto řízení zahájen přezkum u nových vývozců za účelem stanovení individuálních dumpingových rozpětí, neboť při původním šetření byl použit výběr vzorku. Nicméně ve snaze zajistit jakýmkoli novým vyvážejícím výrobcům stejné zacházení jako spolupracujícím společnostem nezahrnutým ve vzorku při původním šetření se má za to, že by mělo být přijato ustanovení o uplatnění cla platného pro společnosti se statusem tržního hospodářství (0 %) resp. váženého průměrného cla společností s IZ (28,6 %) na jakékoli nové vyvážející výrobce, kteří mohou prokázat, že splňují kritéria stanovená v čl. 2 odst. 7 písm. c) základního nařízení pro přiznání STH resp. kritéria stanovená v čl. 9 odst. 5 pro udělení IZ a že by tedy měli nárok na přezkum podle čl. 11 odst. 4 základního nařízení.C. ZÁVAZKY5. Po zveřejnění konečného nařízení nemohla Komise přijmout žádné závazky. Během šetření, které vedlo k uložení konečných opatření, několik vyvážejících výrobců oznámilo svůj úmysl nabídnout cenový závazek, avšak ve lhůtách stanovených v čl. 8 odst. 2 základního nařízení tito vyvážející výrobci nepředložili dostatečně odůvodněné nabídky závazků. Nicméně, jak je stanoveno ve 152. bodě odůvodnění konečného nařízení, Rada se vzhledem k tomu, jak je daný problém pro zúčastněné hospodářské subjekty (převážně malé a střední podniky) složitý, a vzhledem k tomu, že konečnému poskytnutí informací nepředcházelo předběžné poskytnutí informací, domnívala, že by jim výjimečně mělo být povoleno své nabídky závazků dopracovat mimo výše uvedenou lhůtu.6. Po uvedené lhůtě čínská obchodní komora pro dovoz a vývoz strojírenských a elektronických produktů (dále jen „CCCME“) společně s dvaceti spolupracujícími společnostmi nebo skupinami spolupracujících společností nabídla přijatelný společný závazek.7. Komise rozhodnutím 2006/[VLOŽIT ČÍSLO]/ES[3] nabídku závazku přijala. Uvedené rozhodnutí stanoví podrobněji důvody pro přijetí tohoto závazku. Rada uznává, že nabídka závazku odstraňuje poškozující účinek dumpingu a snižuje riziko obcházení na přijatelnou míru.8. Aby byla Komise dále schopna účinně sledovat plnění závazku, je osvobození od antidumpingového cla při předložení žádosti o propuštění do volného oběhu příslušným celním orgánům podmíněno předložením obchodní faktury obsahující alespoň údaje uvedené v příloze. Tyto informace jsou rovněž nezbytné, aby celní orgány mohly s dostatečnou přesností potvrdit soulad dodávek s obchodními dokumenty. Pokud tato faktura není předložena nebo pokud faktura neodpovídá výrobku předloženému celním orgánům, je namísto toho splatné antidumpingové clo v odpovídající sazbě.9. Aby bylo dále zajištěno účinné dodržování závazku, měli by být dovozci upozorněni, že jakékoli porušení závazku může mít za následek zpětné použití antidumpingového cla na příslušné transakce. Je proto nezbytné provést příslušné právní předpisy, které stanoví vznik celního dluhu ve výši odpovídajícího antidumpingového cla, pokud není splněna jedna nebo více podmínek pro osvobození od cla. Celní dluh by měl tudíž vzniknout vždy, když se deklarant rozhodne propustit zboží do volného oběhu, tj. bez výběru antidumpingového cla, a zjistí se, že jedna nebo více podmínek závazku byla porušena.10. Dojde-li k porušení závazku, může být antidumpingové clo vybráno pod podmínkou, že Komise zruší přijetí závazku v souladu s čl. 8 odst. 9 základního nařízení, a to odkazem na konkrétní transakci a prohlášením příslušné závazkové faktury za neplatnou. Celní orgány by proto měly, v souladu s čl. 14 odst. 7 základního antidumpingového nařízení, bezodkladně uvědomit Komisi, kdykoli zjistí jakékoli skutečnosti poukazující na porušení závazku.11. Dotčeným společnostem a CCCME byly sděleny podstatné skutečnosti, úvahy a povinnosti, na nichž je přijetí závazku založeno.12. Je třeba připomenout, že v případě porušení nebo odvolání závazku, nebo pokud Komise zruší přijetí závazku, se v souladu s čl. 8 odst. 9 základního antidumpingového nařízení automaticky použije antidumpingové clo,PŘIJALA TOTO NAŘÍZENÍ:Článek 1V nařízení (ES) č. 1212/2005 se v článku 1 doplňuje nový odstavec 4, který zní:„4. Poskytne-li jakýkoli nový vyvážející výrobce v Čínské lidové republice Komisi dostatek důkazů, že:- během období šetření (od 1. dubna 2003 do 31. března 2004) nevyvážel do Společenství výrobek popsaný v čl. 1 odst. 1,- není ve spojení s jakýmkoli vývozcem nebo výrobcem v Čínské lidové republice, na kterého se vztahují antidumpingová opatření uložená tímto nařízením,- po skončení období šetření, na jehož základě byla opatření uložena, skutečně vyvezl dotčený výrobek do Společenství nebo se smluvně neodvolatelně zavázal k vývozu podstatného množství tohoto výrobku do Společenství,- působí v podmínkách tržního hospodářství stanovených v čl. 2 odst. 7 písm. c) základního nařízení resp. splňuje požadavky na uložení individuálního cla v souladu s čl. 9 odst. 5 základního nařízení,může Rada prostou většinou na návrh Komise předložený po konzultaci s poradním výborem pozměnit čl. 1 odst. 2 přidáním tohoto nového vyvážejícího výrobce i) ke společnostem, na něž se vztahuje celní sazba ve výši 0 % platná pro společnosti, kterým byl přiznán status tržního hospodářství podle čl. 2 odst. 7 písm. c) nařízení (ES) č. 384/96, resp. ii) ke společnostem podléhajícím vážené průměrné celní sazbě ve výši 28,6 % platné pro společnosti, kterým bylo přiznáno individuální zacházení v souladu s čl. 9 odst. 5 nařízení (ES) č. 384/96.“Článek 2V nařízení (ES) č. 1212/2005 se vkládá nový Článek 2, který zní:„Článek 21. Dovozy, u nichž bylo předloženo prohlášení k propuštění zboží do volného oběhu, fakturované společnostmi, od kterých Komise přijala závazky a jejichž jména jsou uvedena v rozhodnutí Komise 2006/[VLOŽIT ČÍSLO]/ES, ve znění pozdějších předpisů, jsou osvobozeny od antidumpingového cla uloženého podle článku 1, pod podmínkou, že:jsou vyráběny, dodávány a fakturovány přímo uvedenými společnostmi prvnímu nezávislému odběrateli ve Společenství; ak těmto dovozům je přiložena platná závazková faktura. Závazkovou fakturou se rozumí obchodní faktura obsahující alespoň údaje a prohlášení uvedené v příloze; azboží deklarované a předložené celním orgánům přesně odpovídá popisu uvedenému v závazkové faktuře.2. Pokud se ve vztahu ke zboží popsanému v článku 1, které je osvobozeno od antidumpingového cla za podmínek uvedených v odstavci 1, zjistí, že nebyla splněna jedna nebo více stanovených podmínek, vznikne v okamžiku přijetí prohlášení k propuštění zboží do volného oběhu celní dluh. Druhá podmínka stanovená v odstavci 1 se považuje za nesplněnou, pokud se zjistí, že závazková faktura není v souladu s ustanoveními přílohy. Podmínka se považuje za nesplněnou také tehdy, není-li závazková faktura pravá nebo pokud Komise zruší přijetí závazku podle čl. 8 odst. 9 základního nařízení v nařízení nebo rozhodnutí, které odkazuje na určitou transakci (transakce) a prohlašuje příslušnou závazkovou fakturu (faktury) za neplatnou (neplatné).3. Dovozci přijímají jako běžné obchodní riziko, že nesplněním jedné nebo více podmínek stanovených v odstavci 1 a dále definovaných v odstavci 2 kteroukoli stranou může vzniknout celní dluh podle článku 201 nařízení (EHS) č. 2913/92. Vzniklý celní dluh bude splacen v okamžiku, kdy Komise zruší přijetí závazku.“Článek 31. V nařízení (ES) č. 1212/2005 se dosavadní článek 2 označuje jako článek 3.2. Do nařízení Rady (ES) č. 1212/2005 se doplňuje příloha tohoto nařízení.Článek 4Toto nařízení vstupuje v platnost prvním dnem po vyhlášení v Úředním věstníku Evropské unie .Toto nařízení je závazné v celém rozsahu a přímo použitelné ve všech členských státech.V Bruselu dne [...].Za Radupředseda / předsedkyněPŘÍLOHANa obchodní faktuře doprovázející dodávku některých odlitků, které prodává společnost do Společenství a na které se vztahuje závazek, se uvedou tyto údaje:1. Nadpis „OBCHODNÍ FAKTURA DOPROVÁZEJÍCÍ ZBOŽÍ PODLÉHAJÍCÍ ZÁVAZKU“.2. Název společnosti, která vydala obchodní fakturu, uvedený v článku 1 rozhodnutí Komise 2006/[VLOŽIT ČÍSLO]/ES, kterým se přijímá závazek.3. Číslo obchodní faktury.4. Datum vystavení obchodní faktury.5. Doplňkový kód TARIC, pod kterým má být zboží uvedené na faktuře celně odbaveno na hranicích Společenství.6. Přesný popis zboží, zahrnující:kódové číslo výrobku (Product Code Number - PCN), používané pro účely šetření a závazku (např. PCN 1, PCN 2 atd.),jasný popis zboží odpovídajícího dotčenému PCN,podnikové kódové číslo výrobku (Company Product Code Number - CPC) (je-li použitelné),kód KN,množství (v tunách).7. Popis podmínek prodeje, zahrnující:- cenu za tunu,- použitelné platební podmínky,- použitelné dodací podmínky,- celkové slevy a rabaty.8. Název společnosti, která působí jako dovozce ve Společenství a pro kterou byla obchodní faktura doprovázející zboží podléhající závazku společností přímo vystavena.9. Jméno zástupce společnosti, která vydala fakturu, a toto podepsané prohlášení:„Já, níže podepsaný, potvrzuji, že prodej pro přímý vývoz zboží uvedeného na této faktuře do Evropského společenství se provádí v rámci a podle podmínek závazku nabídnutého [SPOLEČNOSTÍ] a přijatého Evropskou komisí rozhodnutím 2006/[VLOŽIT ČÍSLO]/ES, a prohlašuji, že údaje uvedené na této faktuře jsou úplné a správné.“[1] Úř. věst. L 56, 6.3.1996, s. 1. Nařízení naposledy pozměněné nařízením (ES) č. 2117/2005, Úř. věst. L 340, 23.12.2005, s. 17.[2] Úř. věst. L 199, 29.7.2005, s. 1.[3] Úř. věst. L [...]


type: caselaw

text:
 9.11.2013
 FI
 Euroopan unionin virallinen lehti
 C 325/20
 Unionin yleisen tuomioistuimen tuomio 16.9.2013 — British Telecommunications ja BT Pension Scheme Trustees v. komissio
 (Yhdistetyt asiat T-226/09 ja T-230/09) (1)
 (Valtiontuet - Osittainen vapautus velvollisuudesta suorittaa maksu eläketurvarahastoon - Päätös, jossa tuki todetaan sisämarkkinoille soveltumattomaksi - Valtiontuen käsite - Valtion varat - Etu - Valikoivuus - Kilpailua rajoittava vaikutus - Vaikutus jäsenvaltioiden väliseen kauppaan - Yhdenvertainen kohtelu - Oikeasuhteisuus - Perusteltu luottamus - Perusteluvelvollisuus - Tuen toteuttaminen)
 2013/C 325/33
 Oikeudenkäyntikieli: englanti
 Asianosaiset
 Kantajat: British Telecommunications (Lontoo, Yhdistynyt kuningaskunta) (edustajat: solicitor G. Robert, solicitor M. Newhouse, solicitor T. Castorina, barrister J. Holmes ja H. Legge, QC) (asia T-226/09) ja BT Pension Scheme Trustees Ltd (Lontoo) (edustajat: asianajajat J. Derenne ja A. Müller-Rappard) (asia T-230/09)
 Vastaaja: Euroopan komissio (asiamiehet: L. Flynn ja N. Khan)
 Oikeudenkäynnin kohde
 Vaatimus Ison-Britannian ja Pohjois-Irlannin yhdistyneen kuningaskunnan toteuttamasta valtiontuesta C 55/07 (ex NN 63/07, CP 106/06) — Valtiontakaus B[ritish] T[elecommunicationsille] 11.2.2009 tehdyn komission päätöksen 2009/703/EY (EUVL L 242, s. 21) kumoamiseksi
 Tuomiolauselma
 1)
 Kanteet hylätään.
 2)
 British Telecommunications plc velvoitetaan korvaaman oikeudenkäyntikulut asiassa T-226/09.
 3)
 BT Pension Scheme Trustees Ltd velvoitetaan korvaaman oikeudenkäyntikulut asiassa T-230/09.
 (1) EUVL C 193, 15.8.2009.