62 LEGAL IMPACTS OF COVID-19 IN THE TOURISM INDUSTRY 6.1.4. AID IN THE FORM OF TAX DEFERRALS Section 3.9 of the Temporary Framework (3.9 TF) regulates another form of liquidity help, aid in the form of tax deferrals. Under this Section of the Temporary Framework, Member States can introduce, subject to the Commission’s approval, schemes targeting specific groups of businesses (e.g. sectors or size categories) affected by the pandemic to provide them relief in the form of postponing tax payment deadlines113. The tax deferrals available under 3.9 TF can be granted not just as actual deferrals, but in a lot of related forms, including for instance payment plans and expedited tax refunds. The only constraint is that the deferral will have to expire on 31 December 2022 at the latest (the deferred tax debt must be paid by then) and the deferral has to be granted by 31 December 2021114. In contrast with 3.1, 3.2 and 3.3 TF aid, 3.9 TF aid is available also to undertakings that were in difficulty on 31 December 2019 (or at any time). The Lithuanian aid scheme authorised by the Commission in the SA.60632115 case shows another adaptable scheme designed to help sectors in need, including the tourism sector. According to the scheme, Lithuanian authorities keep a list of sectors recognised as affected by the pandemic, and businesses of the eligible sectors, including sectors related to tourism, are entitled to certain tax deferrals (they can enter into tax loan arrangements, are exempted from late payment interests, and any recovery procedures against them due to tax liabilities are suspended). Also, businesses not active in the sectors recognised as affected may apply for deferrals separately if there is evidence of the negative effect of the pandemic on their business activities. In this way, the Lithuanian authorities introduced a scheme that they can use to provide aid in the form of deferrals, in accordance with 3.9 TF aid, in sectors clearly at risk and also to businesses that can prove that they are impacted. 6.1.5. AID IN THE FORM OF WAGE SUBSIDIES Section 3.10 of the Temporary Framework (3.10 TF) allows Member States to launch wage subsidy schemes if approved by the Commission to avoid lay-offs (the benefiting employees must be retained at least during the subsidised 113 Point 40 of the Temporary Framework. 114 Point 41 of the Temporary Framework. 115 Commission decision C(2021) 361 final of 18 January 2021 (SA.60632 (2020/N) COVID-19: Deferral of tax payments)
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