Ευνοϊκές ρυθμίσεις στον αναπτυξιακό νόμο

Βελτιώσεις επί του νέου αναπτυξιακού νόμου (ν. 4399/2016) επιφέρει ειδική διάταξη στο νομοσχέδιο « Άσκηση Υπαίθριων Εμπορικών Δραστηριοτήτων, Εκσυγχρονισμός της Επιμελητηριακής Νομοθεσίας και άλλες διατάξεις».

Οι βελτιώσεις αφορούν τις εξαγωγικές επιχειρήσεις, τις επιχειρήσεις που δραστηριοποιούνται σε μειονεκτικές περιοχές, αλλά και τα επενδυτικά σχέδια που έχουν υπαχθεί στους παλαιότερους αναπτυξιακούς νόμους.

Ειδικότερα, στο άρθρο 106 προβλέπεται ότι επιχειρήσεις των οποίων οι εξαγωγές καταλαμβάνουν περισσότερο από το 85% του κύκλου εργασιών τους θεωρούνται κατά τεκμήριο εξωστρεφείς, έτσι ώστε να μην υποχρεούνται να τεκμηριώσουν αύξηση της εξωστρέφειάς τους, ήτοι του λόγου αξίας των εξαγωγών προς τον κύκλο εργασιών τους, προκειμένου να ενταχθούν στις ειδικές κατηγορίες αυξημένων ενισχύσεων που παρέχει το άρθρο 12 του αναπτυξιακού νόμου 4399/2016.

Με το ίδιο άρθρο του νομοσχεδίου, τροποποιούνται επί το ευνοϊκότερο για τους επενδυτές ρυθμίσεις του άρθρου 77 του ν. 4399/2016 (Α’ 117) σχετικά με την τμηματική καταβολή επιχορήγησης επενδυτικών σχεδίων υπαχθέντων στους ν. 3299/2004 και 3908/2011. Συγκεκριμένα: (α) αυξάνεται δραστικά από 20.000 σε 300.000 ευρώ το υπολειπόμενο ποσό ενίσχυσης ή τελευταίας δόσης που καταβάλλεται άπαξ ή προστιθέμενο στην προηγούμενη δόση, (β) δίνεται η δυνατότητα με απόφαση του υπουργού Οικονομίας και Ανάπτυξης να συγχωνεύονται οι δόσης που καταβάλλονται με την ολοκλήρωση του επενδυτικού σχεδίου (ήτοι από την 3η μέχρι και την 7η δόση), (γ) ορίζεται ότι καταβάλλεται πλέον άπαξ μετά την ολοκλήρωση της επένδυσης το σύνολο του υπολειπόμενου ποσού της επιχορήγησης για επενδυτικά σχέδια που υλοποιούνται σε ορεινές, παραμεθόριες, νησιωτικές περιοχές και περιοχές που παρουσιάζουν πληθυσμιακή μείωση, σε περιοχές με ιδιαίτερα αυξημένες προσφυγικές και μεταναστευτικές ροές, καθώς και σε περιοχές που τεκμηριωμένα έχουν πληγεί από φυσικές καταστροφές.

Μία σημαντική διευκόλυνση, του νέου πλαισίου, είναι η παροχή της δυνατότητας σε επενδυτικά σχέδια των ν. 3299/2004 (Α’ 261) και ν. 3908/2011 (Α’ 8) (σ.σ.: παλαιοί αναπτυξιακοί νόμοι), τα οποία βάσει των προβλέψεων του συναφούς θεσμικού πλαισίου έκαναν χρήση της δυνατότητας εκχώρησης του ποσού της επιχορήγησης σε τράπεζες για την παροχή βραχυπρόθεσμου δανεισμού με σκοπό την υλοποίηση της επένδυσης, να μετατρέπουν τον βραχυπρόθεσμο αυτόν δανεισμό σε μακροπρόθεσμο δάνειο.

Πηγή: ΝΑΥΤΕΜΠΟΡΙΚΗ

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