Key Benefits:
Decision of 15 December 2005 on the implementation of the financial provisions of the Soil Protection Act on remediation of the soil (Decision on the remediation of the soil)
We Beatrix, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.
On the nomination of the Secretary of State for Housing, Spatial Planning and the Environment of 6 January 2005, No MJZ2004133913, Legal Affairs Directorate, Legislative Section;
Having regard to the Articles 39f, second paragraph , 55b, third member , 76a, second and third members , 76b , 76c, 1st Member , 76d , 76th , 76g, second member , 76j, first and second member , 76n, second member , 86b , 87a, third member , and 87b, 2nd paragraph, of the Law Soil Protection Act ;
The Council of State heard (opinion of 29 March 2005, No W08.05.0006/V);
Having regard to the further report of the Secretary of State for Housing, Spatial Planning and the Environment of 14 December 2005, No DJZ 2005210938, Legal Affairs Directorate, Law Department;
Have found good and understand:
For the purposes of this Decision and the provisions based thereon, the following definitions shall apply:
-law: Soil Protection Act ;
-Budget holder: deputed states and thereby on the basis of Article 88 of the Act equivalent governing bodies;
-eligible remediation costs: the costs actually incurred for the implementation of the reorganisation, in accordance with the restructuring plan, which are eligible for subsidy;
-farm labour stock: the cost of research and remediation of contaminated land soils;
-agricultural work stock in rural areas: determined costs of research and remediation of contaminated land soils in rural areas;
(c) Equipment costs: personnel costs, information provision, organisation, financial management and automation linked to the performance of the tasks of the Law ;
-business area: site as defined in: Article 55a of the Act .
1 The indicative budget to be announced to the budget holder is constituted by the total of the following parts of the country on the basis of Article 76 and 76n of the law Soil remediation budget to be turned off:
a. The commitments made at the time of the entry into force of this Decision to the authorising officer;
b. The amount to be calculated by Our Minister equal to 30% of the contribution made for soil remediation on the basis of the Law has been granted to the authorising officer for the 2002 to 2004 budget period;
c. The amount reserved by Our Minister for the Budget Holder for the research and remediation of gas plants;
d. the budget to be defined on the basis of a ministerial arrangement to meet the costs of research and reorganisation and remediation cases of serious pollution of regional watersoils, such as: Intended in Article 76n of the Act ;
e. the amount to be determined on the basis of a ministerial arrangement for the budget holders, based on the relative share of the budget holder in the farm country's work stock in rural areas.
2 For the purpose of granting the budget Article 76a, third member, of the Act In the event of a ministerial arrangement, detailed rules may be laid down. The Articles 4, first, third, fourth and fifth members , 5 and 7 shall be applicable mutatis mutandis.
1 For municipalities, mentioned in the Decision designating jurisdiction municipalities Law Soil Protection , are equipment costs associated with the execution of the Law for a fee to be considered on the basis of Article 76b of the Act . This fee consists of a sum to be determined by Our Minister for each entry point multiplied by:
a. A number of fixed formation sites to be determined by Our Minister;
b. The relative share of the municipality in the stock of farmland's working stock multiplied by the number of establishment places to be determined by Our Minister for variable tasks.
2 Other non-project-related costs other than equipment costs as referred to in paragraph 1 shall be eligible for reimbursement under rules to be adopted under Ministerial Regulations.
1 Application for the granting of the budget referred to in Article 76c of the Act , accompanied by the programme referred to in that Article, which was adopted by the authorising officer, shall be submitted to our Minister before the budget for 15 November prior to the budget period.
2 The programme shall be subject to the following:
a. The passage of performance from previous budget periods;
b. the return of the farm land's work stock,
c. The regional water bottoms,
d. other subjects to be appointed by ministerial arrangement.
3 In the programme, the objectives to be achieved with the budget to be provided for this period, as well as the work on the programme, are to be presented in the programme by means of a review of the objectives to be given to the budget. to water bottoms. It also indicates what is the share of research and restructurings on the initiative of others than the budget holder.
4 The programme includes a financial paragraph providing an insight into the extent to which the indicative budget, the budget holder ' s own resources, and the commitment of others than the budget holder, are contributing to the implementation of the the programme's objectives and performance. The authorising officer shall also describe the measures to be taken to secure contributions from third parties in the financing of the programme.
5 By ministerial arrangement, the model of the programme shall be established and detailed rules may be laid down in relation to the provisions of this Article.
Our Minister grants the budget as far as the programme is intended Article 76c of the Act , meets the requirements set in Article 4 and the objectives set out in the programme give sufficient detail to the topics mentioned in Article 4, second paragraph .
Derogations from the programme referred to in Article 76c of the Act , and the progress of its implementation shall be made by the authorising officer for 1 May each year as part of the application of Article 87b of the Act reported.
1 The application for the establishment of the budget referred to in Article 76g of the Act , shall be submitted to our Minister before 15 July of the year following the end of the budget period.
2 Responsible information on the use of the budget granted shall be provided in the manner specified in: Article 27 of the 2001 financial relations decision . In the Annex to the annual accounts referred to in Article 58a of the Decision budget and accountability provinces and municipalities , a comparison will be made after the end of the budget period, in which the goals from the Article 76c of the Act the programme and the commitments made to the budget are compared with the results achieved and the differences are explained.
3 In the case of ministerial arrangements, detailed rules on the application and the documents to be added may be laid down.
1 The amount referred to in article 76o, first paragraph, point (a) of the Act , amounts to € 0,45.
2 As a maximum, intended in Article 76o, second paragraph, of the Act , a sum of € 226 890.11.
3 The first and second members shall return to work until 1 January 2006.
Where this chapter and the following chapters refer to the Member States shall be understood as meaning the corresponding provisions Article 88 of the Act Equivalent governing bodies.
Our Minister may, upon application, grant aid to the owner or if, in the field of business, a right of leaselease rests with the owner of an area of business to clean up a case of serious pollution of an area of business. compliance with the following Articles.
If a case of pollution is considered to be Article 9 In a number of different moments it is divided into separate parts, which are distinguished by the existence of pollution within the causes of identifiable causes, our Minister can provide a separate subsidy for each part.
1 In order to qualify for subsidy, the following conditions must be fulfilled:
(a) it has been established by Our Minister that, and for what part, the pollution was caused at or in the bottom of the area of business before 1 January 1975;
(b) the property has been acquired by the owner until 1 January 1995;
c. the notification provided for in Article 12 , taking place before 1 January 2008, unless it is justified that due to special circumstances notification was not possible before that date;
d. remediation is carried out in accordance with the Law ;
(e) referred to in the decision Article 37, first paragraph, of the Act It has been established that there is a case of serious pollution which needs to be remedied soon, or the need for remediation has arisen as a result of planned activities in the relevant area of activity; and
f. on the basis of Article 75, first, third and sixth member of the law will not be recoverable by the State from the applicant for the grant.
2 If the amount of the subsidy will be higher than the amount of the costs to be recovered, the condition in point (f) of the first paragraph shall not apply to that part of the subsidy which exceeds the cost story.
3 In the case of ministerial arrangements, detailed rules may be laid down for determining the age of the soil pollution referred to in paragraph 1 (a).
4 The subsidy for the rehabilitation of an area of business may be granted, under the conditions laid down in paragraph 1, with the exception of paragraph 1 (b), to the following owner, respectively, to the owner of an area of business if:
(a) the data referred to in Article 13, first and second paragraphs of previous transfers, shall be provided; and
b. ownership or lease of a business area is transferred after a notification, on the basis of Article 12 .
1 The application for the grant of grant, on or after 1 January 2008, shall be notified to our Minister for that date and the following particulars shall be submitted:
a. Name and address details of the owner, respectively, of the owner-tenant;
Cadastral data of the parcel concerned;
c. the results of soil examination at at least the level of an exploratory study as intended Article 1 (d) of the Decision obliged soil research in areas of business , or, if further investigation has been carried out, the results of that examination with regard to the case of serious pollution which is on the parcel in question.
2 A message of receipt shall be sent to the notifying party without delay, indicating the date of receipt of the notification.
1 The application shall in any case be accompanied by:
a. A remediation plan as referred to in Article 39 of the Act , with the results of a further investigation, if not in the notification provided in Article 12 have been submitted, or a notification on the basis of Article 39b of the Act ,
b. A certified copy of the purchase agreement and a copy of the deed of property transfer of the business area and, where applicable, a copy of the deed establishing the lease of the land and of the deed to transfer the property. Long-term lease, and
c. in the event of an amendment of the data provided on the basis of Article 12, first paragraph, point (a) , an update of these data;
d. a budget of the clean-up costs.
2 In the case of a ministerial arrangement, detailed rules may be laid down concerning the information provided in the application for the grant of the grant.
3 The applicant shall immediately receive a notice of receipt of the application for the grant of grant, indicating the date of receipt of the application.
1 Our Minister makes a decision on the application within 13 weeks of receipt of the application for grant aid, with the percentage of the subsidy being determined taking account of the Articles 17 to 19 , indicating a maximum amount.
2 Our Minister may extend the time limit referred to in the first paragraph for a maximum period of 13 weeks.
3 Prior to renewal, a written notice shall be made to the applicant.
Our Minister refuses the grant if:
a. A subsidy has already been established on the basis of this Decision for the recovery of the same pollution or, on the basis of Article 10 , for the same individual part of the case of pollution;
b. is, or will be provided, by other means, a public contribution to the soil remediation activities;
(c) at the time of the decision on the issue of the remediation process which has been applied for.
1 The following obligations are attached to the granting of the following obligations:
a. The remediation does not mean that the soil is made suitable for more sensitive use than use as an enterprise area and
b. The field of business shall not be within five years after the Member States have agreed to the report referred to in Article 39c of the Act , for more sensitive use than used or alienated as an industrial site.
2 If, within five years of the grant of subsidy, a situation occurs as referred to in paragraph 1 (a) and (b), the owner or leaseholder shall inform our Minister without delay.
1 The amount of the grant is in the case of direct or indirect involvement, as referred to in Article 46, first paragraph, part b of the law , of the owner or leaseholder in the event of the causation of the pollution, or in the case of a durable legal relationship between the owner or the owner and the person responsible for the pollution, on the other hand,
(a) 30% of the eligible remediation costs where the acquisition of the right of business has taken place before 1 January 1983, or
(b) 15% of eligible remediation costs if the acquisition of the right of business has taken place on or after 1 January 1983 and before 1 January 1995.
2 The amount of the subsidy shall be in the absence of the involvement or the permanent legal relationship referred to in the first paragraph:
a. 60% of the eligible remediation costs, where the acquisition of the right of business has taken place before 1 January 1983;
(b) 30% of eligible remediation costs, where the acquisition of commercial law took place on or after 1 January 1983 and before 1 January 1987;
(c) 15% of the eligible remediation costs where the acquisition of the right of business has taken place on or after 1 January 1987 and before 1 January 1995.
3 By way of derogation from paragraph 2 (a), the subsidy shall be 30% if the owner or leaseholder is aware of the contamination, as evidenced by the acquiring documents.
4 By way of derogation from paragraph 2 (b) and (c), if the owner or the owner has deducted from the purchase price of the land, it is apparent from the acquisition documents relating to the clean-up of a soil pollution. business area, which is deducted from the eligible saner costs.
5 The amount of the subsidy shall be calculated in proportion to the amount of the subsidy provided by our Minister on the basis of Article 11, first paragraph, part a In conjunction with Article 11, third paragraph , determined part of the pollution which was created before 1 January 1975.
6 In the case of a grant of subsidies as referred to in Article 11 (4) , the amount of the subsidy resulting from this Article shall be equal to the amount of the subsidy that would have been granted to the owner or leaseholder if no transfer would have taken place.
Under acquisition as intended Article 17 Do not understand:
a. the conversion of the legal form of the Company as referred to in Article 3.65 of the Income Tax Act by the owner or the leaseholder of the undertaking's premises;
b. the transfer of the undertaking within the family relationship of the owner to the second degree in the straight line;
c. The acquisition within a succession under a general title.
1 The in Article 17 the subsidy rate referred to shall be increased by 10 if the owner is an undertaking and is satisfied by the definition of small and medium-sized enterprises, in accordance with the Commission Recommendation of 6 May 2003. on the definition of micro, small and medium-sized enterprises (PbEG L124) or for that purpose in the place of regulation.
2 In Article 17 the subsidy rate shall be increased by 10 if the owner or the leaseholder is neither a public undertaking nor a public authority.
3 The maximum amount of the subsidy to be granted by Our Minister is determined by multiplying the outcome of the eligible sanation costs of the chosen reorganisation variant against the applicable subsidy rate by 1,15.
4 If the proposed reorganisation variant does not reach the intended effects, the Minister may, as long as the grant has not been established, at the request of the applicant, in a revised decision on the application, the maximum amount referred to in the third party Member of the European Parliament and of the Council, which shall respect the third paragraph.
Under ministerial arrangements, detailed rules may be laid down regarding the conditions under which the grant is granted and the obligations for the grant recipient.
1 The application for subsidy fixing shall be submitted to our Minister at the same time as the report is submitted, as referred to in Article 4 (1). Article 39c of the Act , or not later than 13 weeks thereafter.
2 The application shall be accompanied by a financial report drawn up in accordance with the budget of the clean-up costs on the basis of which the subsidy has been granted.
3 In the case of ministerial arrangements, detailed rules may be laid down concerning the information supplied in the application referred to in paragraph 1.
4 The financial report is accompanied by a statement of loyalty from an auditor as referred to in Article 393, 1st paragraph, of Book 2 of the Civil Code , which is issued after scrutiny of the method of use of the funds on the basis of the Law , this decision and the regulation that it was based on.
1 Our Minister shall decide within 13 weeks of receipt of the application for the grant of aid on the application, in any case after the decision is taken on the report, Article 39c of the Act .
2 Our Minister may extend the period referred to in paragraph 1 for a maximum period of 13 weeks. Such extension shall be notified in writing to the applicant.
1 Where the implementation of the remediation of the business area is carried out in accordance with Article 38, third paragraph, of the Act , in stages or as a result of Article 39, first paragraph, part h, of the Act , the timing of the reporting of the intermediate reporting of the Member States concerned may be the application for a determination of the Article 21, first paragraph , be submitted earlier, upon completion of a number of stages of remediation, or, if progress is reported in the interim, and it shows that the interim effects have been achieved.
2 Where the application for subsidy statement has been submitted under paragraph 1, the amount of the subsidy shall be calculated on the eligible remediation costs involved in the implementation of the remediation plan to the extent that it has been completed.
1 Upon application by the grant recipient, our Minister may grant an advance at most once, if the applicant has provided financial security for the part of the remediation to be completed.
2 The amount of the advance payment shall be calculated in proportion to the part of the eligible remediation costs involved in the implementation of the remediation plan to the extent that it has been completed.
The amount of the subsidy shall be paid within eight weeks of the decision granting the grant of subsidy to be published in the prescribed manner.
1 The governing bodies to whom Our Minister is implementing the provisions of this Decision article 76j, fourth member, of the law has delegated, report an application as intended Article 13, first paragraph , prior to the decision on the grant of the grant to our Minister.
2 The notification referred to in paragraph 1 shall contain:
a concept of the decision on the grant of subsidy on the application referred to in the first paragraph, which a governing body referred to in paragraph 1 of the first paragraph intends to issue;
b. The data required by Ministerial Regulations.
1 The governing bodies referred to in Article 26 , each year, an application for reimbursement of subsidy and payment of advances to third parties for the remediation of cases of serious contamination of in-use and permanent benefits must be submitted annually. business areas as referred to in Article 11, first paragraph, part e .
2 The application for a contribution referred to in the first paragraph:
(a) by 31 March following the calendar year in respect of which the contribution is requested from Our Minister; and
b. includes the data required by ministerial arrangement and the data referred to in Article 28 and the declaration referred to in Article 29, first paragraph .
3 Our Secretary of State makes the contribution to the governing bodies referred to in Article 26 , if the application complies with the conditions set out in the second paragraph.
4 The governing bodies referred to in Article 26 , a reasoned application may be made in writing for an advance payment on the contribution referred to in paragraph 1. This application shall fulfil the conditions set out in point (b) of paragraph 2 and may be submitted if and to the extent provided by the said governing bodies that there is insufficient financial resources for the implementation of the Law to be able to pay out the subsidy to third parties in good time for the remediation of cases mentioned in the first paragraph.
From the use of the contribution referred to in Article 27, first paragraph , a spending responsibility shall be drawn up in accordance with the rules to be laid down by ministerial rules.
1 The expenditure accounts referred to in Article 28 , is accompanied by a statement of loyalty from an accountant as intended Article 393, 1st paragraph, of Book 2 of the Civil Code .
2 The declaration referred to in paragraph 1 shall be drawn up in accordance with the rules laid down by ministerial rules.
Our Minister may appoint coordinating legal persons responsible for the implementation and coordination of the land-remediation activities relating to the business areas of owners or heredors belonging to the legal person of that person. business areas. The designation shall be communicated in the Official Gazette.
1 Our Minister may, upon application, provide a project grant to the coordinating legal person, for the collective remediation of a number of cases of serious contamination of industrial sites.
2 The powers of the former Member State may be subject to detailed rules in respect of matters of competence.
1 The application for the grant of a project grant shall be submitted to our Minister no later than 13 weeks before the start of the activities for which grants are requested.
2 The application for the grant of a project grant includes:
a. a description of the activities and the objectives pursued,
b. A summary of the expenditure related to the activities.
1 The recipient of a project grant shall carry out an established administration, which shall at all times be able to receive the rights and obligations relevant to the determination of the grant, as well as payments and receipts. check.
2 This administration shall be kept for seven years.
1 Within 13 weeks of the end of the activities for which a grant has been granted, the grant recipient shall submit an application for the determination of the project grant.
2 The application shall be accompanied by a financial report drawn up in accordance with the budget of the clean-up costs on the basis of which the subsidy has been granted.
3 The financial report is accompanied by a statement of loyalty from an auditor as referred to in Article 393, 1st paragraph, of Book 2 of the Civil Code , which is issued after scrutiny of the method of use of the funds on the basis of the Law , this decision and the regulation that it was based on.
4 Our Minister will decide within 13 weeks on the application for the adoption of the project grant.
Our Minister may grant aid per financial year to the coordinating legal person referred to in Article 30 for the purposes of the operating expenses of the office of his office. Section 4.2.8 of the General Administrative Law Act shall apply.
1 Our Minister shall decide within 13 weeks on the application for the grant of a grant as referred to in Article 35 .
2 Our Minister may extend the period referred to in paragraph 1 for a further period not exceeding 13 weeks. This extension shall be communicated in writing to the applicant.
1 Our Minister shall decide within 13 weeks on the application for the establishment of a grant as referred to in the Article 35 .
2 Our Minister may extend the period referred to in paragraph 1 for a maximum period of 13 weeks. Such extension shall be notified in writing to the applicant.
3 The application for the establishment of a grant as referred to in Article 35 , shall be accompanied by a financial report drawn up in accordance with the budget of the operating costs on the basis of which the grant has been granted.
4 The financial report is accompanied by a statement of loyalty from an auditor as referred to in Article 393, 1st paragraph, of Book 2 of the Civil Code , which is issued after scrutiny of the method of use of the funds on the basis of the Law , this decision and the regulation that it was based on.
Our Minister refuses the grant for the part for which:
a. A subsidy has already been established on the basis of this Decision for the recovery of the same pollution or, on the basis of Article 10 , for the same individual part of the case of pollution;
b. is, or will be provided, by other means, a public contribution to the soil remediation activities;
(c) at the time of the decision on the issue of the remediation process which has been applied for.
1 Financial security as referred to in Article 55b, third member of the Act , the following shall be lodged by the successor owner or owner for the benefit of the Member States by means of:
a. A bank guarantee; or
b. a mortgage or a lien or,
(c) the making of another provision, in which the financial security is equivalent to the financial security in the opinion of the Member States, mentioned in parts (a) and (b).
2 The financial security shall be maintained until the Member States have agreed to the restructuring plan referred to in Article 2 (2). Article 39 of the Act .
3 In failure to comply with the obligation for which financial security is provided shall take a deputed statement to the security provided.
4 Member States shall be entitled to recover the sums to be recovered from the third member in the case of a compulsory order.
1 Appointed states may issue financial security in a case as provided for in Article 39f of the Act If the clean-up costs of the case to be reestablished, or post-remediation costs, will be carried out for more than 50% after a period of at least five years.
2 Where the Member States impose the obligation to provide financial security, they may determine the manner in which that obligation is to be implemented. The following forms may be imposed:
a. a bail or a bank guarantee
b. a mortgage or a lien,
(c) participating in a fund which, in the opinion of the Member States concerned, provides sufficient guarantee that the relevant costs are covered; or
d. the taking of any other provision, in which the financial security is equivalent to the financial security, in the opinion of the Member States, referred to in points (a) to (c).
3 In failure to comply with the obligation for which financial security is provided shall take a deputed statement to the security provided.
4 Member States shall be entitled to recover the sums to be recovered from the third member in the case of a compulsory order.
5 The obligation to maintain financial security shall lapse:
a. With regard to the implementation of the remediation plan as referred to in Article 39, first paragraph : when Member States are in accordance with Article 39c, third paragraph , have agreed to the report referred to therein;
(b) Where Member States have indicated to the person who had been obliged to comply with the obligation that financial security is no longer required.
6 Member States shall determine the amount of the amount for which financial security is made on the basis of the expected costs of reorganisation or after-care after a period of five years. The amount may be adjusted, at the request of the person who has lodged the security, if part of the measures for which the security has been lodged has been implemented.
1 The provisions of the second to fourth paragraphs shall apply to a reorganisation in so far as pollution occurred on or in the bottom of the area of business before 1 January 1975, in so far as pollution on or after 1 January 1975 is concerned. is caused and the owner or leaseholder of the site is not on the basis of Article 75, first paragraph, of the Act be liable for the consequences thereof.
If, in the opinion of our Minister, the viability of a firm as a result of the maintenance of the obligation to clean up the company is in such a way that the existence of the company is uncertain, our Minister, at the request of the Minister, will owner or leaseholder the implementation of the remediation process.
3 The owner or leaseholder shall, in the case referred to in paragraph 2, reimburse to our Minister a amount to be determined according to the amount to be determined according to the conditions laid down in the Annex to this Decision.
4 In the case of ministerial rules, rules may be laid down concerning the reciprocal powers and obligations of owner or leaseholder and our Minister in the implementation of the clean-up in the case referred to in the second paragraph.
1 In so far as pollution occurred on or at the bottom of the premises on or after 1 January 1975, and the owner or leaseholder of the site is based on the ground of Article 75, first paragraph, of the Act be liable for the consequences thereof, is Article 40, second and third paragraphs , mutatis mutandis, if the requirements of Regulation (EC) No 148/ No (EC) No Commission of the European Communities of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid (PbEG L10), or to European legislation in place. A derogation from the Annex annexed to Article 40 of this Decision to the extent that the rules set out in or pursuant to the said Regulation or the regulatory act thereto require to do so.
2 The rules for the implementation of the first paragraph shall be laid down in the case of ministerial arrangements. Article 40, fourth paragraph , shall apply mutatis mutandis.
1 Our Minister may grant to a non-profit organization for each financial year a grant for research and remediation activities designated under a ministerial arrangement.
2 Section 4.2.8 of the General Administrative Law Act shall apply.
If on the basis of Article 86b of the Act , the amount available from the State's funds is increased or otherwise budgetary space is created and our Minister raises the budget, our Minister can set criteria other than the one in Article 4, second paragraph said, to apply. Prior to the budget increase, the budget holder will complement the program, intended to be used. Article 76c, first paragraph, of the Act submitted. The Articles 3 , 4, second to fifth members , 5 and 7 shall apply.
A ministerial arrangement shall lay down rules on the data referred to in the Article 87a, second paragraph, of the Act and the manner in which the report is intended to 87b of the Act shall be done and the data provided.
An application for grant of grant, submitted at a time prior to the entry into force of this Decision, shall be handled in accordance with the rules in force at that time.
This decision is cited as: Decision on the remediation of the soil.
1 If the proposal of the Act amending Law Soil Protection and some of the other laws relating to changes in land remediation policy (29 462) is raised to law, as a royal message of 11 March 2004 becomes law, it will be That Act in force with effect from 1 January 2006. If the Official Journal That Act whether it is issued, shall be issued after 31 December 2005, shall enter into force from the day following the date of issuance of the Official Journal of the State in which this Decision is placed.
2 If the proposal of the Act amending the Soil Protection Act and some of the other Acts relating to changes in land remediation policy (29 462) has been submitted by the Royal Message of 11 March 2004 (29 462) after it is made up to law, enter into force, this Decision shall enter into force at the same time, with the exception of Article 40 and its associated Annex , which enter into force at a time to be determined by royal decree. The Articles 2 , 3 , 4 , 5 , 41 and 43 work back to and including 1 January 2005.
Charges and orders that this Decision will be placed in the Official Journal by means of the note of explanatory note accompanying it.
' s-Gravenhage, 15 December 2005
Beatrix
The Secretary of State for Housing, Spatial Planning and the Environment,
P. L. B. A. van Geel
Issued the 22nd of December 2005The Minister of Justice,
J. P. H. Donner
In order to determine the amount of compensation by a holding to the competent authority of Wbb, in the case where the competent authority, at the request of the undertaking, takes on the implementation of the remediation process
Derogations from this Annex in so far as the rules are set at or pursuant to Article 40a of the Decision on financial provisions on soil remediation to that end.
| Glossary: |
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| 1. |
Introduction |
| 2. |
Target group |
| 3. |
Target carrying instrument |
| 4. |
Approach and Criteria |
| 5. |
Steps to be determined fee |
| 6. |
Terms of loan granted by the competent authority |
| Annex 1. Sample Sample |
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| Annex 2. Services Package IMK Intermediate |
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payment capacity : the free financial area of the undertaking or group of undertakings available for the payment of interest due and the repayment of any new loans to be granted.
persistent behavior line : a constant method of cost-and yield-sharing, depreciation and profit policy over the reporting years.
Group of companies : under group, by analogy of Article 24 (b) of the Civil Code ',' means an economic unit in which natural persons, legal persons and companies are organisationally linked.
Minimum remuneration by the holding to the competent authority : the value increase of the site minus 0.15 x the cost of remediation.
'normalised' reinvestments The depreciation costs minus amortisation on immovable property, in so far as they do not involve write-offs on the construction of buildings.
'normalised' operating account : an exploitation account in which deviations from a stable line of conduct as well as deviations from the usual tax depreciation regimes are eliminated/corrected.
Otherwise healthy company : the undertaking or group of undertakings which, apart from a possible reorganisation, is expected to be able to meet the normal operating costs, including an undertaking's remuneration, from the company's (s) result.
present features : internal funding sources and external funding possibilities, where:
• internal sources of funding : available assets that are not considered necessary for the normal business exercise.
• External financing options : credit facilities to be provided by third parties under normal market conditions on the basis of the available collateral (solvency) and profitability (profitability) within the undertaking or group of undertakings.
value in clean condition : the underhand sales value of the site (land and stables).
The value shall be taken from a value determined by an appropriate expert in an assessment report. This report shall not be older than 6 months prior to the submission of the application.
Value in contaminated state (the value before the necessary clean-up of the land and stables): the value in clean condition is less than the estimated cost of the clean-up. In the case of a negative balance, the value in contaminated condition is € 1, =.
Remediation by remediation : value in clean-state minus value in contaminated state, with a minimum of € 1, = (see definition value in contaminated condition).
profit politics : the executive benefits, dividend politics and other business derangements for the benefit of owners and shareholders.
The Minister for VROM has undertaken to ensure that, as far as possible, 'healthy' businesses are not going bankrupt as a result of compulsory soil remediation. This note is based on the manner in which this wish is made, in situations where there is serious pollution of which the competent authority considers the clean-up need to be remedied.
On the soil remediation of in operational areas in use and staying In 2001, the Ministry of VROM, the Ministry of Economic Affairs, the provinces and municipalities that have the authority to protect the soil were concluded a memorandum of understanding with VNO-NCW and SMEs in the Netherlands. The main areas are:
1. a clean-up requirement for owners and leaseholders of urgent remediation of seriously contaminated soil;
2. a right of subsidy for the sanitators and
3. support for healthy farms which would be bankrupt as a result of the obligation to reorganise.
The reorganisation lamp is included in Article 55b of the Soil Protection Act (Wbb). The subsidy amount is in Article 76j of the Wbb included and is arranged in AMvB Chapter 3 of the Decision Financial Provisions Soil remediation (business control section). The basis for support support is included in: Article 40 of this Decision. The article states that, if, in the opinion of the competent authority, the viability of the holding as a result of the restructuring obligation is likely to endanger the holding of the holding, the competent authority of Wbb shall, upon request, be can take on the owner or leaseholder for the implementation of the remediation. In that case, the owner or leaseholder shall, in that case, make a payment to the competent authority. Carrying capacity the amount to be determined and the competent authority shall be the sponsor of the clean-up operation.
The said Article of the Financial Provisions Decision applies not only to seriously polluted industrial sites which remain an area of business. After all, soil pollution will also have financial consequences for the owners and hereditary tenants of business areas to be segmented in the context of urban renewal or nature development Although in these cases the cost of remediation is often taken into account in an agreement on the termination of the farm, the carrying-out instrument can play a role in determining the distribution of the cost of the plant. stakeholders in the project. The level of the contribution of the owner or leaseholder is decisive for the 'multiplier' of the soil remediation resources of the government.
In order to be able to determine the remuneration of a company, a carrier test has been developed. On the basis of this test, objectified research can be carried out according to the capacity of a commercial owner of contaminated land, who, in the opinion of the competent authority, should clean up its soil. By examining how much costs are reasonably to be borne by the company, efforts are being made to prevent, as far as possible, the bankruptcy of 'healthy' holdings as a result of the remediation of the soil.
On the basis of the test, the level and composition of the fee shall be determined by the holding. Other reorganisation costs shall be borne by the competent authority. To the extent that they cannot be covered by the subsidy scheme for the remediation of land in use and in permanent areas of business, it shall be borne by its ISV or Wbb-bottom reorganisation budget.
This instrument is intended for 'otherwise healthy' business owners/Leaseholders of seriously polluted industrial sites. The condition to be taken into account is a need for remediation. The competent authority must have established that there is a case of serious pollution which must be rapidly decontaminated.
The group of undertakings shall be taken into account when assessing whether a business owner or leaseholder of contaminated land can take over remediation on request.
A business owner or leaseholder who rents out an area of business to a 'third' tenant, does not belong to the group of companies, which has caused the soil pollution to be not individually considered. He must make the tenant liable. The competent authority may enter into force. impose a clean-up order on the rent-responsible. Where the owner/leaseholder and tenant together are unable to finance the remediation of the land, they shall be treated as belonging to a group for the load test. Also, a private owner who rents out an area of business to a tenant who has caused soil pollution should be liable to the tenant.
The implementation of the present method for determining the amount and composition of the fee to be borne by a company is not applicable without further application to companies controlled by the Netherlands law. taxable persons. Indeed, the regulation of financial reporting and the profit-making policy used may differ from what is common in the Netherlands. In such cases, the competent authority shall issue a contract to an appropriate office for the purpose of establishing, in an equivalent manner, the required contribution by the undertaking.
The aim is to prevent, as far as possible, the bankruptcy of healthy businesses as a result of the obligation imposed on them to reorganise their business. If, in the opinion of the competent authority, the viability of the holding as a result of that obligation is endangered in such a way that the existence of the holding is uncertain, it may, at the request of the owner or leasehold, be take on the remediation of the remediation process.
For the purposes of calculating the minimum remuneration to be paid by a company itself, a formula derived from the Environmental aid framework: the part to be financed by the competent authority may not exceed 115% of the cost of reorganisation less the amount of the aid granted to the Member State. the time to be taken by the site concerned. Otherwise, in accordance with the EC Treaty and this policy framework of the European Commission, there would be unlawful State aid. It is also necessary to take into account any subsidies granted in the context of soil remediation. According to the environmental aid framework, the following applies:
Maximum authorised competent authority:= 115% of remediation costs minus
the increase in value by remediation of the area concerned
The carrying-out instrument shall determine the amount of the fee, which shall be paid by the holding to the competent authority as the purchase of the sanitary duty. Since the same European legislation must also be taken into account when determining remuneration, this means that the above formula must be read as follows:
Minimum remuneration of the holding to the competent authority:= the increase in value by remediation of the area concerned
minus 0.15 x remediation costs
Where there is insufficient provision for the cost of remediation, the undertaking may ask for the competent authority to take on the implementation of the remediation process. The remuneration paid by the company to the competent authority shall not be lower than the minimum amount determined in accordance with the formula.
The load instrument shall be based on the method used in the operation of the instrument. Decision to grant self-employment 2004 (Bbz 2004). The BZ 2004 Supports entrepreneurs who, by whatever reason, have been temporarily lost or threatened to become involved in financial difficulties. Condition is that after financial support the company is expected to be viable, and that the entrepreneur wants to continue it. In determining the basis for the load bearing test, where possible and/or where appropriate, the rules and customary practice used in the assessment of economic operators wishing to benefit from the use of the load test shall be based on the rules and practices used in the assessment of economic operators which are likely to benefit from the risk of a a funding under the BZ 2004 .
IMK Intermediar is involved as an advisory body in the implementation of the Bbz and has developed the carrier test in cooperation with VROM and will be enabled as an executive by the competent authority for the purposes of the review of the The carrying force of this load test shall be carried out. In Annex 2 This note gives an overview of the relevant services package of IMK Intermediate.
The load bearing instrument shall be of a closing piece of character. To qualify, in addition to the primary criterion requiring the owner/leaseholder to clean up his land, the following (basic) criteria must be met.
A 'healthy company' means the undertaking or group of undertakings which, if there is no remediation, is regarded as capable of carrying out the normal costs of operations, including an undertaking's payment of business from the to be able to cover the operation of the undertaking (s). If, as a result of the restructuring obligation, the viability of the holding is at risk of uncertainty, the competent authority may, at the request of the owner or leaseholder, carry out the remediation of the restructuring. Take on.
If a business owner or owner of a seriously polluted area of business that is required to be remedied soon as a result of the reorganisation costs is no longer subject to its normal obligations on interest costs, repayments and the "normalised" reinvestments can meet the requirement criterion for the applicant. An owner means the company or group of undertakings.
The scheme has an additional character. A company is going to have to address its pre-existing facilities first.
Under their own responsibility, the undertaking has made maximum efforts, on the basis of reasonableness and fairness, in order not to find in the circumstances that an appeal must be made to the competent authority of the implementation of the clean-up process and that the undertaking has made sufficient effort to contribute to the costs of remediation.
The load bearing test has been drawn up for the purpose of objectification of the determination of the fee according to the carrying force. Determination is made on the basis of generally applicable prudential criteria.
The amount of the allowance to be paid by owner or leaseholder to the competent authority for the purpose of taking over the clean-up shall be calculated by means of the following steps:
| • |
on the basis of a tender or any other sufficiently reliable estimate of the cost of the reorganisation |
||
| • |
value area in clean condition (according to valuation) |
|||
| Reorganisation costs |
-/- |
|||
| = value of area in contaminated state (at least € 1, never negative) |
||||
| • |
and subsequently: |
value area clean |
||
| Property contaminated site |
-/- |
|||
| = increase in value of the site through remediation |
||||
| • |
Remediation of the site by remediation |
||
| (0,15 × Sanation costs) |
-/- |
||
| = minimum remuneration of a holding to the competent authority |
|||
Two sub-steps are taken in order to determine the amount to be reimbursed by an owner or leaseholder.
In order to assess objectively the amount to be reimbursed by an owner or a member of the leaseholder, the assessment of the existence of:
• an otherwise healthy company,
• necessity,
• complementary nature of the requested support,
• sufficient awareness of own responsibility (there is no demonstrable opportunistic behaviour).
The assessment of the financial position of an owner or leaseholder will take place on the basis of the company 's or group of companies' annual accounts over the five financial years preceding the year of the year. load key. For the purposes of assessing whether a stable line of conduct has been followed in cost and profit distributions, the financial statements of the financial year prior to the entry into force of the Decision Financial Provisions should also be submitted.
The financial position and operation of the applicant's undertaking (s) shall be assessed according to the following criteria:
1. steady line of conduct in costs, amortisation regime, profit policy and investment and financing methodology;
2. Solvency, profitability and liquidity.
On this basis, an assessment of whether present provision is considered to be present. After all, the scheme has a complementary nature. It is also assessed whether sufficient awareness of responsibility has been shown in the history to be able to contribute to the costs of remediation.
Then, based on this initial assessment and on the basis of the assumption of the stable line of conduct, a normalised exploitation account will be established. If, for example, there is an exceptional, excessive profit-benefit policy or demonstrable opportunistic behaviour, these costs will be adjusted to what is common in the sector in question, and Business economy is responsible.
The normalised exploitation account will indicate whether the company's payment capacity is sufficient to finance the costs of the reorganisation in whole or in part from normal operations. On the basis of the normalised payment capacity, the possibilities for the interest and repayment of any financing to be provided by the banker and/or by the competent authority shall be considered.
Replacement investment shall be treated as depreciation less depreciation on immovable property, in so far as it does not cover depreciation of costs of the construction of buildings, on the basis of the general fiscal principles applicable to the of the depreciation regime.
On the basis of the payment capacity remaining after the deduction of the obligations arising from any offer from the bank (external financing), the duration of a loan to be granted will be determined by the competent authority. The payment capacity is equated to annuity in a 10-year-10-year loan at the rate of interest that applies at that time under the terms of BZ 2004 or, for that reason, the place of regulation. In this way, the fee shall be determined by the holding authority.
If the payment capacity proves insufficient to cover the cost of a financing for compulsory remediation, it will be calculated as to whether the company will exceed 10 years by extension of the repayment period by up to 10 years. the amount of the minimum remuneration may come out. In special cases, the deadline may be extended to a maximum of 20 years.
Note: In the load bearing test, only the operational capacity shall be taken into account in the first instance. However, if research shows that the company's owner has carried out excessive withdrawal in the years prior to that investigation, the competent authority reserves the right to the private sector on the basis of the criterion of own responsibility. ability of the entrepreneur (s) to take into account for the determination of the present provisions and the carrying capacity.
The fee calculated in Step IV shall not be lower than the amount resulting from the formula in Step III.
In the event that the completion of these steps shows that the remuneration of the holding may be below the minimum, the competent authority may consider the construction to be submitted for assessment to the European Commission. Another possibility is that the competent authority is willing to purchase the property at the current value (= clean-state value minus remediation costs) and rent out to the former owner at the normal rent value. in clean condition.
In Annex 1 . of this note, the above is explained by a calculation example.
A financing by the competent authority shall be granted subject to the following conditions:
• Loan form: annuity
• Duration: in principle 10 years, if necessary to be used according to capacity (see paragraph 6, step IV)
• Amortization and interest payment (annuity): quarterly ex post
• Interest rate: the current interest rate in the year of the award under the Bbz scheme + 1,5%.
• Interest rate fixation: the interest rate is fixed over the whole period of time
• Collection: must be carried out by the competent authority or body designated by it as if it were to be collected by a normal bank.
By analogy of BZ 2004 ( Article 41 ) The repayment obligations may be postponed for a maximum period of 3 years. If an owner or a member of the owner is wholly or partly unable to comply with the interest and repayment obligations, he may submit a reasoned request for a delay of payment to the competent authority. Deferral and payment of interest shall not exceed a period of one year and may be extended twice by not more than one year. After the end of the grace period, the competent authority may decide to carry out a re-examination of the carrying force under which new arrangements will be made.
As collateral for the credit facility, a mortgage tender is required on the premises.
If there is one or more senior mortgage holders, they are required to share the proceeds of any exercise of the right to sell the property with the government in line with the ratio outstanding at that time. appropriations. This will give substance to the mortgage holder's interest in restoring the value of his collateral.
In the case where the competent authority itself also accounts for a part of the financing, the additional condition for the inclusion of the undertaking in the case of an unjustified enrichment is provided for in order to avoid unjustified enrichment. disposal of the immovable property within 3 years of the implementation of the reorganisation, the additional proceeds exceeding the value set as the value in clean terms up to a maximum of the amount that has been inserted by the competent authority must be refundable the authority of the competent authority.
Company Z (x € 1000)
| Step I. To determine the total clean-up costs | ||
| Reorganisation costs |
€ 180.00 | either tender or reliable estimate |
| Step II. to determine the increase in value of the site through remediation | ||
| clean value |
100.00 € | According to valuation |
| Value contaminated |
€- | clean minus remediation costs (actually € 1) |
| Appreciation |
100.00 € | |
| Step III. to determine the minimum remuneration of a holding to the competent authority | ||
| Reorganisation costs |
€ 180.00 | |
| Modernisation costs x (0.15 -/-appreciation increase) |
€ 107,00 | |
| Minimum remuneration of the holding |
€ 73,00 | |
| Step IV. determination of the carrying capacity of the holding | ||
| Point (i): normalisation of data | ||
| internal sources of funding |
€- | in accordance with calculation IMK |
| External funding options |
€ 35,00 | commitment (house) banker |
| Bank annuity |
€ 5.00 | according to tender bank |
| Point (ii): payment capacity of the holding | ||
| payment capacity calculation |
€ 9,00 | According to calculation IMK (steady line of conduct) |
| Off: annuity bank loan |
€ 5.00 | according to tender bank |
| Remaining payment capacity |
€ 4,00 | payment capacity. For example, annuicalloan |
| Interest rate |
6% | Bbz interest + 1,5% (2004: 4,5% + 1,5%) |
| Duration (years) |
15 | Standard term 10 years 1 |
| Loan by the competent authority |
€ 38,85 | Annuity loan at an interest rate of 6% over 10 years |
| reimbursement by the company |
€ 73,85 | bank financing + loan competent authority |
| Step V. final determination of the fee by the holding to the competent authority | ||
| reimbursement by the company |
€ 73,85 | Agreement if greater than the minimum remuneration |
| Announcement Calculation | ||
| interest rate |
6.0% | |
| Duration |
15 | |
| payment capacity |
€ 4,00 | |
| 1.06 |
||
| maximum loan |
€ 38,85 | |
The following documents must be submitted by the applicant (owner or owner):
-Decision on the need for reorganisation;
-The unique number assigned by a room, meant by Article 9 (a) of the Commercial Registry Act 2007 , of the undertaking concerned and of all the undertakings which are organisationally and economically linked (belonging to the group);
-Document proving the assent of the competent authority (for example, a tender approved by the competent authority);
-Annual accounts of the company as well as the companies belonging to the group as well as consolidated accounts, if any, for the preceding 5 years, with the latest annual accounts not exceeding 18 months. N.B.: During the carrying-out assessment, the Examination Office may request to provide the (preliminary) financial statements (s) of the year -1;
-Annual accounts of the undertaking for the financial year prior to the publication of this scheme. This requirement applies until 8 years after publication of the scheme;
-Copy of mortgage loans on the ground and stabbings;
-Declaration by the (house) banker on the maximum credit facility which it wishes to provide for the purposes of the reorganisation and the conditions under which it is prepared to provide the appropriations;
-Real estate Taxation.
On the basis of the above documents, two criteria are examined:
1. formal criteria
• Have all the required documents been submitted?
• Is there an obligation to clean up within 12 months?
• Does the applicant belong to the target group?
2. Indicative preliminary examination
• Research on organisational and economic links (commercial register)
• Analysis last available financial statements on main lines (otherwise sound criterion; review of reasonableness proposal for home banker)
The intake shall be concluded by means of an opinion to the competent authority, containing:
I-The formal criteria are met?
II. What are the documents missing?
III. What additional documents are required?
IV. Conclusion: In treatment YES, under what additional conditions/NO on the basis of ....)
(Assignment by competent authority)
• Assessment of a tender (house) banker for an additional financing proposal;
• Discussion review with (home) banker's company;
• Determination of the group of undertakings;
• Analysis of the submitted annual accounts according to fixed methodology and commitment in a calculation model;
• Normalised exploitation account;
• Determination of possible deviations in the determination of normalised operation (stable line of conduct);
• Assessment of financial position undertaking and/or group, as applicable
• Payment capacity determination;
• Assessment of collateral to be provided;
• Definitive adoption of normalised exploitation;
• Competent authority (loan);
• Establish minimum remuneration by the holding;
• Discussion analysis and possible deviations with competent supervisor;
• Provision height provision (opinion);
• Collateral provision (opinion);
• Determination of repayment period (opinion);
• Determination of the fee by the holding (opinion);
• Proposal for the procedure (to be applied for) collection.
(Assignment by competent authority)
Miscellaneous options:
• Explanation-carrying-out assessment of the Commission;
• Further negotiations with applicant for provision of provisions, collateral;
• Further negotiations with (house) banker's applicant in respect of the amount of credit and collateral;
• Drafting draft decision;
• Expert in objection or review procedures;
• Assessment of necessity for temporary suspension of containment obligations.
(Assignment by competent authority)
• Retesting of payment capacity under the last 3 annual accounts;
• Establish new payment capacity (opinion).
(Assignment by competent authority)
• Indicative retesting payment capacity;
• Fix part remediation costs for the authority of authority;
• Fixing of credit;
• Fixed term.
