THE LEVEL PLAYING FIELD IN CRISIS MODE 71 The SA.58466 case156 concerned a scheme introduced by the United Kingdom (the Scottish Government) to waive a property tax charged on business premises, including airports. The Commission’s decision recognised that between 1 March and 30 June 2020, Scottish regional airports suffered serious losses (their passenger levels dropped by close to 100% by April 2020 and their EBITDA by more than 100% in the eligible period, as compared to 2019) due to travel restrictions imposed by the United Kingdom and other countries. The authorities did not fully compensate the losses of the airports. They instead used the legal basis and the losses to provide, in the form of tax relief, partial loss coverage and help to maintain the viable operation of airports until travel resumes. The losses attributable to the containment measures (82.55 million pounds sterling of losses in terms of EBITDA) comfortably covered the tax relied of 17.23 million pounds sterling of tax relief afforded by the authorities. As the aid provides a relief from an entire year of tax, including a period that would start after the decision date, and in contrast, the losses are only calculated for a part of a year, the decision includes guarantees that overcompensation checks would be carried out. The SA.57217 case157 is an example of aid granted to a sector whose troubles are partly a result of the tourism industry’s sudden decline. In the decision, the Commission approved an aid scheme to potato growers because the Netherlands government had effectively shut down catering and hospitality outlets, significantly reducing demand for potatoes for processing. Due to a lack of demand, potato prices dropped by 90%. The scheme used the flexibility offered by the legal basis as it was used to compensate some producers and for some of their losses: only those producers were eligible whose revenues dropped in the eligible period (March-June 2020) by more than 30% and only partial compensation was available (70% of the turnover loss was compensated at a 70% intensity at a maximum, with additional ceilings depending on business size, and with reporting requirements to ensure there is no overcompensation in case business improves). The SA.57284 case158 involved a compensation scheme for restaurants in Finland, a sector hit by both the lack of international travel and administrative restrictions. The Finnish government, to halt the spread of the coronavirus, 156 Commission decision C(2020) 8694 final of 2 December 2020 (SA.58466 (2020/N) COVID-19: Aid scheme for Scottish airports). 157 Commission decision C(2020) 3143 final of 8 May 2020 (SA.57217 (2020/N) NL LNV AGRI Compensation scheme agricultural and horticultural undertakings COVID-19). 158 Commission decision C(2020) 3607 final of 28 May 2020 (SA.57284 (2020/N) COVID-19: Finnish damage compensation scheme for restaurants).
RkJQdWJsaXNoZXIy MTE4NzM5Nw==