THE MINISTERIAL COMMITTEE FOR ECONOMIC PLANNING Given the CEE Regulation of 24 June 1988, n. 2052 in the OJ n. L 185 of 15 July 1988 on the funds discipline purposes' structural; Given the Decree-Law of 22 October 1992 n. 415, converted with amendments by Law 19 December 1992, n. 488, concerning the organization of the special in the South; It is seen in particular, Article. 1, paragraph 2 of Decree-Law no. 415 of 1992, which entrusts to the Council of Ministers, the address determination for the granting of concessions, according to the letters a) specified criteria, b) and d) of the same paragraph; Having regard to legislative decree of 3 April 1993, n. 96, on the transfer of functions relating to operations in economically depressed areas of the abolished Department for extraordinary interventions in the Middle-day agency for the promotion of the development of the South, in the art. 3 of Law no. 488 of 1992; Given the Decree-Law of 8 February 1995, n. 32, converted without modifications by the law of April 7, 1995, n. 104 laying down provisions to expedite the granting of concessions to the attivita 'managed by the abolished agency for the promotion of development in the South; Seen in particular art. 6, paragraph 5, of the aforementioned Decree-Law no. 32 of 1995, which gives the Ministry of the University 'and the scientific and technological expertise concerning the granting of facilities provided for the research projects and research centers in art. 1, paragraph 3, letter c) of the Decree-Law no. 415 of 1992; The Order of the President of the Republic 20 April 1994, n. 373, in the context of devolution of the functions of the abolished CIPI, gives the CIPE function to issue regulations for the granting of concessions in art. 1 of Decree-Law no. 415 of 1992, converted with amendments by Law No. 488 of 1992; Given the Community Framework for research and development of state aid, published in OJ No. C83 11 April 1986; Given the Community Framework for State aid in favor of small and medium-sized enterprises of 20 May 1992, published in OJ No. C213 of 19 August 1992; Given the decision of the EU Committee of 1 March 1995 on the regime of the whole of the aid to purposes' regional in Italy; Given the Community Framework for State aid for research and development of 20 December 1995, published in OJ No. C45 of 17 February 1996; Given the decision of the Council of Ministers adopted in the meeting of 16 April 1993 and, in particular, determinations regarding the identification of depressed areas and their incentive levels in the framework of public action inserted in the ordinary management of the Administration; Having regard to its resolution of 27 April 1995, published in the Official Gazette no. 142 of June 20, 1995, which replaced the CIPI resolutions of 22 April and 28 December 1993 on the guidelines for the granting of benefits pursuant to Art. 1, paragraph 2 of the above Decree-Law no. 415 of 1992, converted into Law no. 488 of 1992 concerning the organization of the special in the South; Having regard to its resolution of 29 December 1995, published in the Official Gazette no. 118 of 22 May 1996 on the "Guidelines for the granting of facilities provided for the art. 6, paragraph 5 of Law no. 104/95 for the projects and research centers"; Note view n. 2179 of 20 November 1996 by which the Minister of the University 'and scientific and technological research submitted to the CIPE adaptation of contribution parameters in alignment with the Community decisions and simplification of procedures of the resolution of 29 December 1995; It decided to implement the proposed new ministerial resolution which cancels and replaces the aforementioned resolution of 29 December 1995, confirming its previous resolved regarding the application areas and beneficiaries; Heard the Secretary of State of the relationship university ', the scientific and technological research;
Resolution: 1) Application Areas. 1.1 The areas affected by the actions provided for in this decision are those set out, or to be identified, the European Union Commission as eligible for assistance from the Structural Funds, Objectives 1, 2 and 5b, as well as 'those falling in the case of' art. 92, paragraph 3, letter c) of the Treaty of Rome. 1.2 With regard to the integrated use of structural funds in the indicated areas, the Ministry of Budget and Economic Planning is responsible for coordinating its plans with the authorities' competent for Objectives 3, 4 and 5 a. 1.3 The benefits to businesses are subject to the provisions of the Community guidelines of 11 April 1986 on the research and development of State aid, and of 20 May 1992 relating to State aid to small and medium enterprises and any subsequent regulations . 2) Eligible Initiatives. 2.1 The initiatives set out in this resolution are aimed at the promotion, in depressed areas of targeted research for productive purposes to foster the development of the region through actions aimed at re-balancing and recovery of competitiveness' of the production system, including by overcoming the deficiencies structural existing in the research sector. In particular the concessions may be granted for activities 'of distinct research in industrial research and activities' pre-competitive development. In accordance 'with the Community framework for State aid for research and development, then: a) industrial research: planned research or critical investigation aimed at acquiring new knowledge, so' that such knowledge may be useful in developing new products , processes or services or bringing about a significant improvement in existing products, processes or existing services;
b) activities' pre-competitive development: the shaping of the results of industrial research into a plan, a plan or design for products, processes or services, modified or improved, whether recipients to be sold or used, including the creation a prototype not suitable for commercial purposes. Such activity 'may' also include the conceptual formulation and design of other products, processes or services as well as' initial demonstration projects or pilot projects, provided that these projects are not 'convertible will' be used for industrial application or commercial exploitation. It does not include the routine or periodic changes made to products, production lines, manufacturing processes, existing services and other operations in progress, even if such changes may represent improvements. 2.2 Under concessions are also allowed investments for the construction of research centers aimed at activities 'productive, besides' those relating to the expansion, modernization, restructuring, conversion, reactivation and relocation of existing centers, aimed at reorientation and recovery of competitiveness' of the structures themselves. For the purposes of this resolution will define research centers aimed at activities 'productive structures in which you pursue, for productive enterprise economic order, the activities' referred to in paragraph 2.1 above, simultaneously also contributing to the socio-economic growth territory. 2.3 For the purpose of enhancement in depressed areas of the economy through the effective preparation of highly qualified resources in research and development, concessions are offered to the activities' of training carried out as part of the initiatives referred to in paragraphs 2.1 and 2.2, according to the purpose 'and with the training methods referred to in the CIPI decision of 27 October 1988, n. 502. research centers, such activities' must be an essential component for the granting of concessions and should be referred to the need 'to function' initiative to speed; the expenditure must be a rate not less than 10% of eligible expenses. For research projects expenses for training shall be eligible to contribute up to 10% of eligible costs, if such activities' is aimed at achieving the objectives of the research itself. 2.4 The initiatives referred to in paragraphs must relate to organic and functional investment programs lasting no longer than three years, and a desire to achieve the research objectives, with productive effects, economic and employment. Also for these purposes the amount of benefits concedibili may 'include the costs for the design and feasibility studies' economic and scientific-technical, up to a maximum value of 5% of eligible expenses. 2.5 The admissibility 'of expenditure will run from the date of submission of the application referred to in subparagraph a) of paragraph 5, paragraph 2; the costs for the design, for the feasibility studies', for the purchase of land or buildings to be restored, unless they have been the subject of previous concessions, are eligible even if incurred in the twelve months preceding the submission of the application itself . 2.6 For the sectors subject to restrictions or prohibitions or which are the subject of specific rules apply, as regards the facilities, the European Union legislation. 3) Beneficiaries. 3.1 The parties eligible for aid are: a) firms producing goods and services; b) consortia and the companies' consortium formed with the prevailing participation of companies operating in the sectors covered by the facilitation requirements;
c) the companies' consist of research with the Special Fund resources for applied research in art. 1 of the law 17 February 1982, n. 46. ​​4) Graduation of the concessionality levels in net grant equivalent (NGE) or gross (ESL). 4.1 The incentives related to research projects and research centers, calculated in ESN and ESL, they can be given the fullest extent indicated in paragraphs 4.2 and 4.5 concerning the graduation of subsidy levels, subject, for research projects, the increases referred to in Section 4.3. 4.2 The maximum measures in favor of research projects, as a percentage of eligible costs, expressed in gross grant equivalent (GGE), in accordance 'with the Community guidelines of 20 December 1995, are as follows (see also Table 1 attached): a) in areas covered by objective 1 of the EEC Regulation 2052/88 as amended, except for the regions Abruzzo and Molise: for industrial research: 70% gge for SMEs; 60% GGE for other companies; for the activities' pre-competitive development: 45% gge for SMEs; 35% GGE for other companies; b) in areas covered by objectives 2 and 5b of the EEC Regulation 2052/88, as subsequently amended, authorized to make use of the derogation under Article. 92, 3c) of the Treaty of Rome, as well as' in the provinces of Abruzzo regions (until 31 December 1996) and Molise (until 31 December 1999): for industrial research: 65% gge for SMEs; 55% GGE for other companies; for the activities' pre-competitive development: 40% gge for SMEs; 30% GGE for other companies; c) in areas covered by objectives 2 and 5b of the EEC Regulation 2052/88, as amended and supplemented, not authorized to make use of the derogation under Article. 92, 3c) of the Treaty of Rome: for industrial research: 60% gge for SMEs; 50% GGE for other companies; for the activities' pre-competitive development: 35% gge for SMEs; 25% for other businesses. 4.3 The intensity 'of the facilities referred to in paragraph 4.2 above, in conformity' to the above Community framework and 'increased by: a) 10% GGE in the event that the research project is tested at least one of the following conditions: effective cross-border cooperation between the applicant enterprise facilitation and at least one partner, not connected to the company itself, located in one of the EU Member States; Effective collaboration between the applicant enterprise facilitation and public research institutions; wide dissemination and publication of results and the granting of patent licenses or other appropriate means, in accordance with Community rules governing the dissemination of research results; b) 15% GGE in the event that the research project falls within the objectives of a project or a specific program elaborated within the existing framework program for research and development; c) 25% GGE in the event that the research project, as well as back in the goals of a project or a specific program elaborated within the existing framework program for research and development, involving both the following conditions: Cross-border cooperation involves effective cooperation between the applicant enterprise and public research bodies, or at least a partner, not connected to the company itself, located in one of the EU Member States; wide dissemination and publication of the results of the activities 'of research subject to the rights of property' intellectual and industrial. 4.4 The intensity 'of the facilities referred to in 4.2, including increases provided for in paragraph 4.3, will not exceed the ceiling of 75% gge for industrial research projects and 50% GGE for activities' pre-competitive development. 4.5 The maximum permitted tax relief measures for actions concerning research centers, as a percentage of eligible expenditure, are expressed in net grant equivalent (NGE) and gross (ESL), established in the CIPE decision of 27 April 1995 in favor of investment production and precisely (see also table 2 attached): a) for enterprises located in objective 1 areas of the EEC Regulation 2052/88 and subsequent amendments and additions: in the provinces of Benevento, Potenza, Catanzaro, Cosenza, Crotone, Vibo Valentia, Reggio Calabria, Agrigento, Caltanissetta, Enna, Messina, Trapani, Nuoro, Oristano, 50% NGE, plus 15 percentage points gge for small and medium-sized enterprises;
the provinces of Avellino, Caserta, Naples, Salerno, Matera, Bari, Brindisi, Foggia, Lecce, Taranto, Catania, Palermo, Ragusa, Siracusa, Cagliari, Sassari, 40% NGE, plus 15 percentage points gge for small and medium-sized enterprises; in the provinces of the Abruzzo region, 30% NGE for small and medium-sized enterprises and 25% for other firms; in the provinces of Molise region, up to 31 December 1996, 45% NGE for small and medium-sized enterprises and 35% nge for other firms; from 1 January 1997 to 31 December 1998, 40% NGE for small and medium enterprises and 30% nge for other firms; from 1 January 1999, 30% NGE for small and medium-sized enterprises and 25% for other firms; b) for firms located in areas of the Objectives 2 and 5b of the EEC Regulation n. 2052/88 and subsequent amendments and additions: the permitted areas eligible for the derogation under Article. 92,3c) of the Rome Treaty, 20% NGE for small firms, 15% NGE for medium-sized firms and 10% nge for other firms; in other areas, 15% gge for small firms and 7,5% gge for medium-sized businesses. c) for firms located in areas not included in those covered by objectives 1, 2 and 5 b and authorized to make use of the derogation under Article. 92,3c) of the Rome Treaty, 20% NGE for small firms, 15% NGE for medium-sized firms and 10% nge for other firms. 4.6 The granting of concessions to research centers, referred to in paragraph 4.5, and 'subject to the hypothecated property and equipment to the attivita' search for at least five years from the date of entry into operation of the center itself, as well as 'the prohibition of sale, lease or made available by third parties in any way facilitated the property for an additional five years. 4.7. Should any changes to the existing Community rules on state aid, they will be automatically transposed by ministerial order on the parties variant of this resolution. 5) procedural mechanisms and evaluation of applications. 5.1 The CIPE, on a proposal from the Minister for the Budget and Economic Planning, down for each year, the competent authorities the amount available for benefits, which result from state appropriations and financial resources from the structural funds of the European Union, for targets 1, 2 and 5 b. Sums not used during each year are, after reprogramming, used in the following year. 5.2 The procedures for the authorization and payment of the aforementioned facilities, activated by the Ministry of the University 'and scientific and technological research, which' given the competence facilitation projects and research centers should take into account the following criteria and objectives: certainty of the time by standardizing the implementation phases; homogeneity ', where possible, with other procedural instruments by the Ministry; predetermination of the interim and final results; disbursements conditional on the achievement of the results themselves; consistency of objectives with technological and scientific advances in the field by monitoring and assistance on the conduct of activities'. In particular, the main stages that comprise the process are: a) within thirty days from the date of publication in the Official Gazette of the CIPE of resource allocation, the Minister of the University 'and scientific and technological research, on the basis of resources same, it defines, with a special ministerial decree, the allowances to be allocated to research projects and research centers. A share allotment, no more than 2%, is reserved for the costs provided by art. 6, paragraph 3 and 4 of Law n. 104 of 1995. The same decree the Minister of the University 'and scientific and technological research set the deadline for submitting requests facilitation as well as' the mode' for the submission of applications;
b) within ninety days after the deadline for submission of applications determined for each year by the decree referred to in item a) above, the Ministry, being able to also make use of the instruments provided by Article. 6, paragraph 3, of Law no. 104/95, proceeds to the investigation aimed at ascertaining the requirements referred to in point 2 and 3, as well as' reliability 'of the applicant and its financial capacity' to support the cost of the initiative. To this end it must 'verify the adequacy' of the relationship between the equity of the company and the cost of the project decreased deli'incentivo required as well as' the ratio of net financial debt, less any expenses incurred for the project and eligible for contribution, and corporate sales. For applications submitted by consortia parameters may relate to the consortium or the individual member companies of the same; in the latter case the cost of intervention, conventionally, will be 'divided among the nominated members in incidence because of the participation fee to the consortium of each in relation to the total share held by member companies. The limit values ​​of the aforementioned relationships are those set by the CIPE decision of 28 December 1993 published in the Official Gazette no. 88 of 16 April 1994. It will however, admit different values ​​than those indicated in said resolution to take account of the need 'to promote the overcoming of sectoral crises, besides' situations related to the start-up phase of new businesses and conversion of existing businesses; c) the results of the investigation were forwarded to the Scientific Technical Committee art. 6, paragraph 2 of Law no. 104/95, which must 'give an opinion on the degree of innovation' and technological relevance; the compliance of the proposed methodologies with respect to the current state of the industry; the ability 'technological and organizational of the applicant; the experience and expertise of participants; the ability 'of industrialization and dissemination of results, as well as' the relative level of risk to industrialization itself; the possible socio-economic impact of the initiative. Methodologies and criteria for this evaluation will be set out in the DM referred to in paragraph a). Based on the above limits will be 'established the order of priority initiatives for the purpose of the facilities. The phase ends within two hundred and ten days from the date of submission of applications referred to in paragraph a), with the publication of lists of agevolabili initiatives, by type of intervention (centers and research projects) sorted in the order of priority 'achieved by 'application of the above parameters. Non-funded projects will be the subject of new applications to be submitted later in the year and, therefore, compete with the distribution of benefits provided in this exercise; d) on the basis of resources allocated by the CIPE, the Ministry shall issue the decision to grant which the technical specifications and 'part; e) in the implementation phase, the Ministry carries out periodic checks and evaluations on the status of the projects, the respect of the times and on the achievement of specified results. Disbursements are made based on the achievement of intermediate and final results expected. Only for fixed investments, related research centers, the disbursements of the facilities take place on the basis of the progress of the works that correspond to categories in the technical specifications or opera lots identifiable and functional. A share, up to a maximum of 50% of the assistance granted, can 'be provided by anticipation, of the beneficiary's request, on presentation of bank guarantee or insurance irrevocable, unconditional and available on demand, with the junction of the Ministry authorization at the conclusion of the practice. The percentage of anticipation licensable and 'fixed, within the limits of 50% of the assistance, with the DM referred to in paragraph a);
f) for the purposes of the activities 'of monitoring and evaluation of the implementation of the interventions, the Ministry potra' use of experts in the field, techniques and structures of public bodies commissions. The results of monitoring and evaluation will be communicated to the Scientific Technical Committee. They are also collected in a register at the Ministry of the University 'and scientific and technological research, which is the information system of the activities' of research in depressed areas. The data related to completed projects are accessible to the public. 6) Transitional rules. Limited to the first year of implementation of this resolution, for the current research initiatives proposed Law no. 64/86, and for which they were not hired the relevant admissibility 'measures by August 21, 1992, pursuant to art. 1, paragraph 3, letter c), of the Decree Law 22 October 1992, n. 415, converted with amendments by Law 19 December 1992, n. 488, if the conditions of agevolabilita ', the admissibility' of expenditure will run from the two years preceding the date of confirmation of interest by the individual project, submitted within the deadline of 30 June 1996 provided in the CIPE decision of 29 December 1995 in order to utilize the facilities. This resolution replaces the CIPE decision of 29 December 1995 on the guidelines for the granting of facilities provided for the art. 6, paragraph 5 of Law no. 104/95 for the projects and research centers. Rome, November 27, 1996 The President Delegate: CIAMPI Recorded at the Court of Auditors 7 February 1997 No. registry. 1 Annual Report, page no. 41