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IDEA Course Codes
Transfer
IDEA Course Codes
Use 6000 series for non-fundable courses. For example, use 6050 instead of 5050 for Biology that is non-fundable. All APS course codes must be preceded with an A.
Univ
5130
ELECTIVES
ELECTIVES
IDEA Course Codes
ELECTIVES
Academic Decathlon
Robotics I
German I
5131
Accounting I
5202
5202A
A5186G
A5186H
Robotics II
German II | <urn:uuid:6068d17b-9a32-41b5-978b-1a53a34e16bc> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 389 |
6'000 images en téléchargement libre sur communesgenevoises.ch
GE Acacias
6'000 images en téléchargement libre sur communesgenevoises.ch
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et al.
European Journal of Biomedical and Pharmaceutical Sciences European Journal of Biomedical AND Pharmaceutical sciences
http://www.ejbps.com
ISSN 2349-8870 Volume: 8
Issue: 4
281-283
Year: 2021
MALIGNANT PERIPHERAL NERVE SHEATH TUMOR OF TONGUE- CASE REPORT
Dr. Kumari Puja, Dr. Arun Yadav, Dr. Ashok Kumar Arya and Dr. Durgesh
India.
*Corresponding Author: Dr. Kumari Puja India.
Article Received on 10/02/2021 Article Revised on 03/03/2021 Article Accepted on 23/03/2021
INTRODUCTION
Malignant peripheral nerve sheath tumors (MPNST) are a rare variety of tumors which constitutes approximately 510% of soft tissue sarcomas. It accounts for around 6-16% of head and neck sarcomas. It has been observed that almost around 50% of MPNSTs are associated with NF1 and have a tendency to arise from pre-existing neurofibromas. Median age of presentation of these tumors is around 30-50years of age. There is no sex prediliction for this disease. Patients usually present with a slow growing swelling which may be associated with pain. These tumors usually tend to have a poor prognosis despite the use of multimodality treatment.
CASE REPORT
A 44 years old male patient, non hypertensive, non diabetic, known smoker and alcoholic for 10 years, painter by occupation noticed whitish and red patches over left side of tongue for which he consulted an oncologist and was diagnosed to have oral leukoplakia for which he was managed conservatively after which he remained asymptomatic for around 4 years, when he noticed redness over left side of tongue at the same site of leukoplakia which then progressed to form an ulcerative lesion which was gradually progressive in nature and was asssociated with localised pain around the lesion. No cafe au lait spots were seen on the body of the patient. Also,the patient had no family of NF1.CT scan of neck was done which showed heterogenous enhancing ill defined soft tissue mass lesion of 10*28*17 mm in left anterior 2/3rd of tongue with poor fat planes infiltrating into adjacent musculature.
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He underwent biopsy from the lesion which turned out to be malignant mesenchymal tumor .After this the patient underwent wide local excision of tongue with modified neck dissection. The surgical pathology report showed areas of sarcomatoid de-differentiation with highly atypical pleomorphic spindle cells and was staged as pT3N0.IHC was done which turned out to be positive for
CK, Vimentin, S-100 and focally positive for SMA, CD57 and Ki67 was 60%.The patient was diagnosed as a case of malignant nerve sheath tumor of tongue, after which the patient presented to our department for further treatment . Proper metastatic workup was done and no evidence of metastasis was found.
The patient was started on EBRT to tongue using Cobalt60 to a total dose of 60Gy in 30 fractions ,2Gy per fraction given 5 days a week along with concurrent CTRT with Inj cisplatin 40mg/m2 weekly. Further, the patient is planned to be ta ken on adriamycin and if osfamide based adjuvant chemotherapy after the completion of radiotherapy.
trunk, but the head and neck are involved in only about 8–14% of the cases. In a large series from the Mayo clinic, the calculated incidence of these tumours is 0.001% in the general patient population and 4.6% among patients with NF1. [3]
DISCUSSION
Malignant peripheral nerve sheath tumours are rare, highly aggressive tumors. They can arise de novo or from preexisting benign schwannomas or neurofibromas. [1,2] The incidence of tumours is about 4–10% of all soft tissue sarcomas. Most of these occur in the extremities and
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The mainstay of treatment of these tumors is mainly wide local excision. The involved nerve should also be resected proximal to the tumor site. [4,5] Prophylactic neck dissection is not advised as incidence of lymphatic invasion is very less. Post op radiotherapy is recommended to prevent local recurrences. Studies have shown improved disease free survival with the administration of adjuvant chemotherapy.
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The prognosis for MPNST of the head and neck is poor. The survival rates are reported to be between 15 and 65%. Survival in patients with NF I is significantly lower (15% 5-year survival).Metastasis in MPNST occurs via a haematogenous route and about one-third of patients have pulmonary metastases at presentation. [6] High Ki-67 labelling index is associated with poor survival.
REFERENCES
1. Enzinger FM, Weiss SW. Soft tissue tumours. In: MalignantTumours of the Peripheral Nerves, 3rd edn. St Louis: Mosby, 1995; 889–911.
2. Vauthey J-N, Woodruff JM, Brennan MF. Extremity malignantperipheral nerve sheath tumours (neurogenic sarcoma): A 10year experience. Ann. Surg. Oncol. 1995; 2: 126–31.
3. Ducatman BS, Scheithauer BW, Piepgras DG, ReinmanHM, Ilstrup DM. Malignant peripheral nerve sheath tumours. Cancer1986; 57: 2006–21.
4. Johnson PJ, Lydiatt DD, Hollins RR, Rydlund KW, DegenhardtJA. Malignant nerve sheath tumour of the nasal septum. Oto_laryngol. Head Neck Surg. 1996; 115: 132–4.
5. Bailet J, Abemayor E, Andrews JC, Rowland JP, Fu YS, Douglas DE. Malignant nerve sheath tumours of the headandneck: A combined experience from two university hospitals. Laryngoscope, 1991; 101: 1044–9.
6. Batsakis JG. Tumours of the head and neck. in: Tumours of the Peripheral Nervous System. Clinical and Pathological Considerations, 2nd edn. Baltimore: Williamsand Wilkins Co., 1979; 313–33.
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Les zones humides, des espaces naturels indispensables
Fragiles et encore soumises à de fortes pressions, les zones humides continuent de se dégrader en France. Réservoirs de biodiversité, capteurs de carbone ou filtres naturels, ces sites rendent pourtant à l'homme de nombreux services.
Actu-Environnement.com | 01 février 2021 | Dorothée Laperche | https://www.actu-environnement.com/ae/news/zones-humides-terres-eau-services-ecosystemiques-rechauffement-climatique36972.php4#xtor=ES-6
« Les causes multiples de régression, de disparition des zones humides ne peuvent cesser que si tous ensemble, nous sommes en mesure de changer de regard et d'échelle : les «terres d'eau» sont des atouts pour chaque citoyen, pour chaque territoire, pour notre pays et pour l'humanité toute entière », assuraient dans leur rapport Terres d'eau, terres d'avenir Frédérique Tuffnell, députée La République en Marche de la Charente-Maritime, et Jérôme Bignon, sénateur LR de la Somme et président de l'association Ramsar France.
La tendance ne va pas dans le bon sens : 41 % des sites évalués ont vu leur état se dégrader sur la période 2010-2020, selon le service « statistiques » du ministère de la Transition écologique.
Dans leur rapport, les parlementaires mettaient notamment en avant les services indispensables rendus par ces territoires. Ils participent ainsi à la lutte contre le réchauffement climatique, en stockant une part importante de carbone : les tourbières retiennent environ 30% de la totalité du carbone des sols mondiaux, les mangroves d'Outre-Mer séquestrent elles de 2 à 5 fois plus de carbone, à superficie équivalente, que la forêt tropicale. Enfin les prairies naturelles humides stockent 70 tonnes de carbone par hectare (t/ha) sur les 30 premiers cm du sol contre 43 t/ha pour un champ en grande culture.
Autre atout : elles seraient efficaces pour atténuer les inondations jusqu'à la fréquence quinquennale. À l'inverse, les zones humides constituent également des réserves hydriques naturelles en période de sécheresse. « Les fonctions « perdues » du fait de l'inaction voire de la non prise en compte des zones humides dans l'aménagement du territoire ont pour conséquence des désordres hydrauliques », alertaient les deux parlementaires.
Les zones humides permettent également une auto-épuration des eaux. Ces espaces accueillent enfin une riche biodiversité : ils comptent ainsi de 12 à 15 % du nombre d'espèces animales de la planète, dont hors océans -, 35 à 40 % des vertébrés, 40 % des poissons, 100 % des amphibiens et 25 % des mollusques.
Dorothée Laperche, journaliste, Rédactrice spécialisée
© Tous droits réservés Actu-Environnement Reproduction interdite sauf accord de l'Éditeur ou établissement d'un lien préformaté [36972] / utilisation du flux d'actualité. | <urn:uuid:ea045e3d-2d70-4251-b234-2f932f6e058f> | HuggingFaceFW/finepdfs/tree/main/data/fra_Latn/train | finepdfs | fra_Latn | 2,800 |
rainfall and bird beaks pdf
The dodo (Raphus cucullatus) is an extinct flightless bird that was endemic to the island of Mauritius, east of Madagascar in the Indian Ocean. The dodo's closest genetic relative was the also-extinct Rodrigues solitaire, the two forming the subfamily Raphinae of the family of pigeons and doves.
Dodo - Wikipedia
The brolga (Antigone rubicunda), formerly known as the native companion, is a bird in the crane family. It has also been given the name Australian crane, a term coined in 1865 by well-known ornithological artist John Gould in his Birds of Australia.
Brolga - Wikipedia
Welcome to Insights IAS Revision Plan for UPSC Civil Services Preliminary Exam â€" 2018. If you are wondering why these questions are posted, please refer to the detailed Timetable provided HERE.
INSIGHTS REVISION TEST for Preliminary Exam 2018: Test
Trees and forests of ALL SPECIES are LESS flammable than more easily ignitable and faster-burning shrubs and grasses. Trees in wildlands REDUCE fire danger in almost all cases, reducing winds, and creating wetter environments.
450,000-tree clearcut â€" SF Bay Area, CA | TreeSpirit Project
Colibris, Oiseaux-mouches Trochilidae Peinture de Ernst Haeckel parue dans Kunstformen der Natur de 1904 Classification (COI) Règne Animalia Embranchement Chordata Sous-embr.
Trochilidae â€" Wikipédia
Scientists have debated for years the various possibilities that could have led to life evolving on Earth, and the arguments have only grown more heated in recent years as many have suggested that ...
Chemists claim to have solved riddle of how life began on
News, Issues & Information (1/11/19) The QDMA (Quality Deer Management Association) is offering a “Conservation Seed Program to help get viable seed planted across the landscape to benefit whitetails, other wildlife species, and your ...
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Free Titser
An essential guide for over-scheduled teachers Maia Heyck-Merlin helps teachers build the habits, customize the tools, and create space to become a Together Teacher. This practical resource shows teachers how to be effective and have a life! Author and educator Maia HeyckMerlin explores the key habits of Together Teachers—how they plan ahead, organize work and their classrooms, and how they spend their limited free time. The end goal is always strong outcomes for their students. So what does Together, or Together Enough, look like? To some teachers it might mean neat filing systems. To others it might mean using time efficiently to get more done in fewer minutes. Regardless, Together Teachers all rely on the same skills. In six parts, the book clearly lays out these essential skills. Heyck-Merlin walks the reader through how to establish simple yet successful organizational systems. There are concrete steps that every teacher can implement to achieve greater stability and success in their classrooms and in their lives. Contains templates and tutorials to create and customize a personal organizational system and includes a companion website: www.thetogetherteacher.com Recommends various electronic or online tools to make a teacher's school day (and life!) more efficient and productive Includes a Reader's Guide, a great professional development resource; teachers will answer reflection questions, make notes about habits, and select tools that best match individual needs and preferences Ebook customers can access CD contents online. Refer to the section in the Table of Contents labeled, Download CD/DVD Content, for detailed instructions.
In this inspiring, soul-stirring memoir, Lawrence E. Carter Sr., founding dean of the Martin Luther King Jr. International Chapel, shares his remarkable quest to experience King's "beloved community" and his surprising discovery in mid-life that King's dream was being realized by the Japanese Buddhist philosopher and tireless peace worker Daisaku Ikeda. Coming of age on the cusp of the American Civil Rights Movement, Carter was personally mentored by Martin Luther King Jr. and followed in his footsteps, first to get an advanced degree in theology at Boston University and then to teach and train a new generation of activists and ministers at King's alma mater, Morehouse College. Over the years, however, Carter was disheartened to watch the radical cosmic vision at the heart of King's message gradually diluted and marginalized. He found himself in near despair—until his remarkable encounter with the lay Buddhist association Soka Gakkai International and a life-changing meeting with Ikeda, its president. Carter knew that King had been inspired by Gandhi, a Hindu, and now Ikeda, a Buddhist, was showing him how King's message of justice, equality, and the fundamental dignity of life could be carried to millions of people around the world. What ensued was not a conversion but a conversation—about the essential role of interfaith dialogue, the primacy of education, and the value of a living faith to create a human revolution and realize at last Martin Luther King's truest dream of a global world house. In these dark and frustrating times, the powerful dialogue between Carter and Ikeda gives hope and guidance to a new generation of reformers, activists, and visionaries.
Pig the Pug celebrates Halloween in this picture book from #1 New York Times bestselling author-illustrator Aaron Blabey. Pig was a pug and I'm sorry to say, on Halloween night he'd get carried away... Pig, the world's greediest pug, is on the rampage for TREATS! TREATS! TREATS! But don't even think about being stingy with the goodies, because this candy-fueled glutton has some terrible tricks up his sleeve... Rich with author-illustrator Aaron Blabey's signature rhyming text and unforgettable illustrations, Pig the Monster is a laugh-out-loud story that follows the eight previous books in the series (Pig the Pug, Pig the Winner, Pig the Elf, Pig the Star, Pig the Fibber, Pig the Stinker, Pig the Tourist, and Pig the Slob).
Vol. 1, 3-15, 17-18 contain Proceedings of the 1st-15th, 17th-18th annual meetings of the Illinois State Teachers' Association, 1854-71. The Upside-Down Magic kids are back in another topsy-turvy adventure in the next installment of this New York Times bestselling series! It's Big Night in Dunwiddle . . . and that means the whole school has a sleepover like no other. For one night every year, magic students run through the halls, hunting for the objects that will win them a super special prize. Nory is super excited for the scavenger hunt. Not only because she likes winning, but also because if her team wins, she thinks there's a chance her best friend Elliott won't move away to attend super snobby Sage Academy. Sebastian is a little less excited once the hunt is on. Yes, he has magical powers that help his team -- like being able to see invisible things or anything that makes a sound. The problem is that the really loud sounds are hurting him . . . and nobody seems to care. The kids in Upside-Down Magic know their five F's (Flares, Flyers, Fuzzies, Flickers, and Fluxers) -- but to win this night, a sixth F is the most important . . . Friendship.
Research surrounding teacher quality and teacher effectiveness has continued to grow and become even more prominent as teaching has become more professionalized globally and countries have invested more comprehensively in teacher education, certification, and professional development. To better understand teacher effectiveness, it is important to have a global viewpoint to truly understand how beliefs and practices vary in each country and can lead to different characterizations of what makes an effective teacher. This includes both cross-cultural commonalities and unique differences in conceptualization of teacher effectiveness and practices. With this comprehensive, international understanding of teacher effectiveness, a better understanding of best practices, teacher models, philosophies, and more will be developed. International Beliefs and Practices That Characterize Teacher Effectiveness identifies, shares, and explores the predominant conceptual understandings of beliefs and practices that characterize effective teachers in different countries. This book provides international and cross-cultural perspectives on teacher effectiveness and examines the prominent philosophies of teaching and pedagogical practices that characterize teachers in selected countries. Each chapter includes a background, such as history and undergirding philosophy within each country, effective teacher models, prominent applications of teacher effectiveness practices, and special or unique features of teaching in the specific countries mentioned. This book is essential for practicing educators in various countries, teacher educators, faculty, and students within schools and colleges, researchers in international comparative studies, organizations engaged in international education, and administrators, practitioners, and academicians interested in how Page 1/3
Award-winning teacher offers advice on achieving work-life balance and employing self-care techniques to avoid burnout. It wasn't long after being named North Carolina History Teacher of the year that Justin Ashley started noticing signs of burnout. He knew he needed to make some radical changes in how he handled his work and personal life. In The Balanced Teacher Path, Justin shares his personal story—illuminating how easy it is to give your job everything you've got and leave yourself with nothing outside of school—and shows new teachers and veterans alike the self-care techniques they can employ to create work-life balance and prevent burnout. With equal parts humor and wisdom, Justin analyzes four key aspects of every teacher's life—career, social, physical, and financial—and offers practical advice to bring these areas into sync, reigniting a passion for teaching in the process.
teacher effectiveness is characterized in different countries and regions across the world.
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Indigo ocean dreams presents 4 children's stories and techniques designed to decrease stress, anxiety, and anger while promoting self-esteem and self-awareness. Ideal for ages 6-12.
This volume offers a critical examination of educational policy in Ontario, Canada, and critiques the success of such policies in ensuring diversity and equity of access in teacher hiring. Providing comprehensive coverage of historical marginalization in the Canadian education system, the book explains the rationale and objectives of policies enacted with the aim of ensuring "bias-free", or "colourblind" hiring. Drawing on qualitative data to illustrate how educators' lived experiences often sit at odds with the inclusivity that such policies claim to achieve, the book presents the "Equity Hiring Toolkit" as a practical framework enabling educational administrators to recognize how unconscious biases and relative positions of power can implicate hiring decisions. This text will benefit researchers, doctoral students, and academics in the fields of teacher education, educational policy, and multicultural education more broadly. Those interested in the school leadership and management, as well as race and ethnic studies will also enjoy this volume.
An illuminating guide to a career as a teacher written by acclaimed journalist Melinda D. Anderson and based on the reallife experiences of a master teacher—essential reading for anyone considering a path to this profession that changes lives. Go behind the scenes and be mentored by the best in the business to find out what it's really like, and what it really takes, to become a teacher. Educators are the bedrock of a healthy society, and the exceptional ones have a lasting impact. The best teachers surpass mere instruction to cultivate and empower students beyond school. In LaQuisha Hall's classroom, students are "scholars," young ladies are "queens," and young men are "kings." The Baltimore high school English teacher's pioneering approach to literacy has earned her teacher of the year accolades, and has established her as a visionary mentor to the young black men and women of Baltimore. Acclaimed education writer Melinda D. Anderson shadows Mrs. Hall to reveal how this rewarding profession changes lives. Learn about Hall's path to prominence, from the challenging realities of her rookie year to her place of excellence in the classroom. Learn from Hall's inspiring approach and confront the critical issues of race, identity, and equity in education. Here is how the job is performed at the highest level.
Are you in control of your teaching, or is teaching in control of you? In The Empowered ELA Teacher, you'll learn to strengthen key components of your teaching so you can be the ELA educator you want to be.
Wanted: High school teacher Benfits Include: Sponsoring activities, breaking up fights, calling angry parents, grading constantly, catching smokers, and losing your grip on reality! Must have: education degree, riot training, first aid certification, psychology minor, and no life. Do you want to be a teacher? Or are you just curious about what teachers really talk about in the teacher's lounge? Explore the teacher's world through the journal of a high school teacher as she shares her experiences and advice to those interested in becoming a teacher and those just curious about the mysterious teaching world. Learn how to control a riot, break up a fight, and stand up to the school bully. Discover why teachers have no more free days.
When a sinister substitute teacher takes over their class, it is up to Eugene and the rest of the Sunnyview Superhero Squad to find Ms. Beasley and foil the sub's plot.
A biography of the nineteenth-century black woman who taught newly-freed slaves.
This book provides educators with information on how to become an inspiring teacher. Nine chapters look at: (1) "The Qualities of an Inspiring Teacher" (e.g., passion for learning, lifelong learners, and actions match words); (2) "Choice Theory" (genetic instructions affecting behavior, the quality world, and perception); (3) "Brain-Based Learning" (e.g., brain information for the nonspecialist, memory, and multiple intelligences); (4) "Developmental Issues" (e.g., theory of human development, stages of moral reasoning, and gender and gender bias); (5) "Inspiring Your Students" (e.g., building the classroom community, the first day of school, and working with a purpose); (6) "Inspiring Your Colleagues" (e.g., walk the talk, preserving individual style, and making connections beyond the building); (7) "Forging an Alliance with Parents" (e.g., intimidation, fear, condescending behaviors, and parent experts in the classroom); (8) "Conflict Management" (achieving a win/win result and when conflict resolution is not an option); and (9) "Time Management" (e.g., student evaluation, teacher as facilitator, and effective use of paraprofessionals). (Contains 45 bibliographic references.) (SM)
An anthology of more than 60 articles documenting the history and the how-tos of social justice unionism. Together, they describe the growing movement to forge multiracial alliances with communities to defend and transform public education.
***This guide only includes updated questions for the MTLE Reading Teacher Exam.*** LQ Publications - MTLE Reading Teacher is one of the few updated guides to help students get exposed to recent exam questions. These questions were written in late 2020, so these are the most updated practice questions for the MTLE Reading Teacher exam. In addition to providing recent information from the real MTLE Reading Teacher Exam, the guide includes an online tutoring subscription. Included in the guide are detailed explanations of each of the practice exam questions. This guide is one of the best preparation guides to get you well ready for the test. MTLE Reading Teacher is the guide to buy as the book includes: - Questions based on content seen on recent exams. - Exam questions aligned to the standards tested on the real exam. - Questions that include two similar answers but really one true answer. - Questions are the most aligned to the exam than any other resource in the marketplace. Plus, a free online tutoring subscription is included with the purchase of the study guide. Communicate with experts who know the exam. About LQ Publications: LQ Publication strives to focus on providing exam questions that are aligned to the exam. Many books and resources provide 1000s of questions that are random and no reflection of the real exam. However, at LQ Publication, quality is the number one priority, ensuring that our practice questions the most reflective of the real exam. We also aim at providing a community to test takers to engage with experts for FREE regarding the exam to increase chances of passing. No other resource provides students this opportunity to engage with experts for FREE.
Student teaching can be an overwhelming experience for both the student teacher and cooperating teacher. This Cooperating Handbook is designed to enable this experience to be a smooth one. The handbook is a guide for districts, schools, colleges of education to empower cooperating teachers to navigate the field experience with ease and confidence. It provides a step by step guide through the various stages of the student teaching experience. These include orienting the student teacher to the school, preparing the student teacher for the classroom, planning how to phase the student teacher into and out of lead teaching, providing feedback and writing letters of recommendation. Also provided is a list of web-based and other curriculum and management resources that might be helpful to the student teacher. The appendices
Page 2/3
Copyright : manosphere.com section contains valuable checklists, sample schedules, and sample letters of recommendation that could be modified for your use. Each chapter has been simplified to make it easy to follow and implement.
Copyright: 772298aa0f83c83ac5259396904530e2
Not your typical how-to manual for new teachers, this no-nonsense, jargon-free guide offers a wide variety of tools and tactics for getting through every school day with grace and sanity. Covered in glue, glitter, orange juice--or worse? Make a quick change into the spare set of clothes you keep on hand for just this purpose. Butterflies in your stomach before your first-ever Meet the Teacher Night? Keep your cool by writing the agenda on your board--it'll double as a crib sheet for you. These tips and hundreds more, covering virtually every aspect of teaching, have all been learned the hard way: from real-life classroom experience. Otis Kriegel's "little black book" will be a treasured resource for teachers who want not only to survive but to thrive in any situation.
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New guidance on avoiding pregnancy discrimination
In the know
As a result of an increased number of calls to Acas from female employees claiming they have been discriminated against by their employer due to their pregnancy, new guidance has been released to help employers navigate this tricky area and avoid Tribunal claims. Here, we take a look at the guidance.
Recruitment and progression opportunities
Absence during pregnancy
* Employers should not ask job applicants if they are pregnant or whether they plan on having children;
* Job applicants do not need to tell a potential employer that they are pregnant. If this information is disclosed, employers should not be influenced by it;
* Pregnant employees should be informed of new internal vacancies in the same way as other employees;
* Applications for internal moves or promotions should not be turned down because the employee is pregnant;
* Employees who are pregnant, about to take maternity leave, on maternity leave or on pregnancy/maternity related sick leave should not miss out on training opportunities.
During maternity leave
* The only term of employment that may be affected during maternity leave is pay;
* All other terms and conditions should continue to apply including company car (unless it is for business use only), annual leave accrual and pension contributions during the paid element of leave;
* Absences due to pregnancy or pregnancy related illnesses must not be counted towards absence triggers;
* Disciplinary warnings for absence due to pregnancy or pregnancy related illnesses are likely to be discriminatory;
* If discretionary sick pay is available, it should be paid to avoid discrimination.
Dismissal
* It is not unlawful to dismiss a pregnant employee, but a dismissal because of her pregnancy or maternity will be an act of discrimination and an automatically unfair dismissal;
* An employee must not be chosen for redundancy because of her pregnancy or the fact she is taking or has taken maternity leave;
* Employers must be careful when choosing redundancy selection criteria that it does not disadvantage an employee who is pregnant or on maternity leave e.g. including pregnancy related absences in an absence score.
Training
* Pay increases the employee would have got if not on maternity leave should be taken into account when calculating maternity pay;
Employers should provide training for all employees to develop awareness and understanding of equality and diversity.
The content of this briefing is correct at the time of publishing.
Please contact the 24 Hour Advice Service for advice on your specific situation before acting on the information in this article
Let's talk
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TASBO and TCASE Conference Presentation: CyFair ISD's Approach to Planning for Senate Bill 507
Frankie Jackson presented at the Texas Association for School Business Officials (TASBO) and Texas Council of Administrators of Special Education (TCASE) on Tuesday, December 6, 2016. The agenda is here. She is asked to present about CyFair ISD's Approach to Planning for Senate Bill 507. A copy of her presentation is here.
Leadership and Vision
Posted by Frankie Jackson, Chief Technology Officer
CyFair ISD's Approach to Planning for Senate Bill 507
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Oewerweg 40a, 28325 Bremen Tel.: 0421/424299 Fax: 0421/6203919
Email: email@example.com/Homepage: www.antonius.ks-bremen.de
Bremen, den 18.04.2012
Jubiläumsinfo im April 2012
Liebe Eltern,
nach den Osterferien hat nun das letzte Quartal des Schuljahres begonnen und damit stehen die letzten Veranstaltungen im Rahmen unseres Jubiläumsjahres bevor. Die Planungen dazu laufen auf Hochtouren. Informationen folgen beizeiten. Lesen Sie heute etwas über zwei Themen, mit denen wir uns in der Schulkonferenz beschäftigt haben und über zwei ‚Dauerbrenner'.
NEU: Frühöffnung
Ab dem 02. Mai 2012 kann Ihr Kind ab 07.30 Uhr in die Schule kommen. Wir möchten damit Ihren Bedürfnissen entgegenkommen und bieten diese Betreuung KOSTENFREI an. In der Zeit wird jeweils eine Lehrerin für alle anwesenden Kinder zuständig sein. Die Kinder können Spiele spielen, malen, lesen, sich unterhalten,… (kein Unterricht!). Selbstverständlich gelten die Schulregeln auch in dieser Zeit.
Der Unterricht beginnt wie gewohnt um 08.00 Uhr.
NEU: Sponsorenlauf
Im Rahmen ihrer Examensarbeit hat sich unsere Referendarin Frau Gemmer damit beschäftigt, wie sich die Kinder in der Hofpause beschäftigen und welche zusätzlichen Bewegungsangebote ihnen gemacht werden können. Nun möchte sie einige Ideen umsetzen. Zur Mitfinanzierung soll am 15.05.12 ab 10.30 Uhr ein Sponsorenlauf stattfinden. Dazu erhalten Sie einen Extrabrief, in dem Frau Gemmer das Vorgehen erläutert.
Erinnerung: Notfallnummern
Immer wieder kommt es vor, dass sich ein Kind am Unterrichtsvormittag verletzt oder krank wird. Dann versuchen wir, Sie zu erreichen. Das ist mitunter sehr schwierig, weil die Telefonnummern nicht mehr gültig sind. Bitte denken Sie an Ihr krankes Kind, das Sie in diesen Situationen besonders vermisst und teilen Sie uns Änderungen (besonders bei Handynummern) unbedingt mit.
Bewährt hat es sich außerdem, wenn die Kinder selbst diese Nummern in ihrer Schultasche haben (nicht außen!). Dies kann in der Elternposttasche sein, im Hausaufgaben- oder Elternmitteilungsheft oder auch auf einem Zettel in der Stiftemappe. Wichtig ist, dass Ihr Kind weiß, wo sich die Telefonnummern befinden. Dann können wir im Notfall darauf zurückgreifen. Danke!
Erinnerung: Spielsachen/Sammelkarten
In die Schultasche gehören ausschließlich Schulsachen.
Bitte achten Sie darauf, dass Ihr Kind keinerlei Spielsachen, Sammelbilder und andere Dinge mit in die Schule bringt. Auch in der Betreuungszeit haben die Kinder genug Beschäftigungsangebote, so dass sie ihre privaten Dinge nicht benötigen.
Termine
30.04./01.05.12
Herzliche Grüße Annette Prevot Schulleiterin
SCHULFREI (Beweglicher Ferientag und Maifeiertag) | <urn:uuid:8360a48c-6b14-4e4d-80f0-3ef7f7c8631b> | HuggingFaceFW/finepdfs/tree/main/data/deu_Latn/train | finepdfs | deu_Latn | 2,679 |
Fly Close to the Sun
Can a logical, rational lawyer trust her instincts and seize a unique moment of opportunity? Lawyer Kieran Bridges carefully planned life has unraveled. Distraught, she travels to Cretethe island she and her deceased father had always been drawn toin search of the key to her future. She finds far more than shed bargained for: a country that awakens her senses and emotions, and a man who challenges her as shes never been challenged before. She feels an inexplicable connection to Dr. Stefanos Dimitrakis, a fugitive accused of murdering his uncle. When Stefanos insists hes innocent, Kierans instincts tell her to believe himbut in the past her judgment has failed her. How can she now believe in a bond that defies reason?
After testing his pair of the wings he counselled Icarus Do not fly too close to the sun, Icarus. Do not fly to close to the Sea. Follow my path (more or less, I dontpicolo @_gabrielpicolo. Comic artist Working on Teen Titans: Raven for DCink (July 2019) ? firstname.lastname@example.org. redbubble.com/people/gabrielThe myth from ancient Greece of the boy who flew too close to the sun. It continues the story of Daedalus, whom we first met in The Minotaur. We hear how he by flying with wings his father formed from feathers and wax. Icaruss father,. Daedalus, warned him not to fly too close to the sun because theBut lo and behold, the universe paid me back, gave me a story about a company flying too close to the sun that burnt to a crisp in IBMs shadow.Being overconfident and reckless. Not knowing your limits. The phrase comes from the tale of Icarus, a young man who flew too close to the sun and fell from the Flying Closer to the Sun with Seth Godins The Icarus Deception. Fly closer to the sun. But Seth Godins latest work is a new spin on the old Icarus tale, illuminating the additional risk that isnt emphasized in the original myth: flying too close to the sea. Being too safe, and, in effect, too sorry. - 3 min - Uploaded by We Are Harlot - TopicProvided to YouTube by Warner Music Group Flying Too Close To The Sun We Are Harlot We Son of Daedalus who dared to fly too near the sun on wings of feathers and wax. Daedalus had been imprisoned by King Minos of Crete within the walls of his - 15 secPost with 6883 votes and 2893527 views. Shared by webrakefornobody. Dont fly too close to - 3 min - Uploaded by Edgar de OchoaMix GROUPLOVE - Dont fly too close to the sunYouTube GROUPLOVE - Electric Shock The fate of Icarusflying too close to the Sunproliferated into Western culture as a warning against excessive ambition and a tale of itsAnd so, the tiny mechanical bird that chirped when the sun rose given by Daedalus . Fly too close to the sun and the wax will melt and you will lose feathers. Fly Closer to the Sun The tale of Icarus tells of a young man who flew too close to the sun and fell from the sky when his wings melted.Daedalus fashioned two pairs of wings out of wax and feathers for himself and his son. Overcome by the giddiness that flying lent him, Icarus soared into the sky, but in the process he came too close to the sun, which due to the heat melted the wax.Flying Close to the Sun is the stunning memoir of a white middle-class girl from Connecticut who became a member of the Weather Underground, one of theSo Daedalus created two pair of wings of wax and feathers for himself and his son. Daedalus warned his son not to fly too close to the sun, but to follow his path.
Page 1 | <urn:uuid:b87e1304-be8a-42ff-a780-7d45d375fe3e> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 3,496 |
English
Present Simple
Application:
for habits for facts
Formation:
Verb in the fi rst form & for proper nouns, he, she, it - add „s"
Signal words:
always, never, ever, every sometimes, normally, often, usually, seldom ...
I swim every morning. We drive to town every Monday. He swims every morning. She drives to town every Monday.
Fill in the correct form of the verb:
The dog _________ (sleep) on the sofa every night. sleeps
I _________ (like) pizza.
It _________ (take) time to learn.
Grandpa _________ (wash) the plates every day.
You _________ (look) nice.
People usually _________ (bring) gifts and presents to parties.
Mother _________ (bake) a cake every Saturday.
They never _________ (arrive) late.
Milk _________ (cost) 1,50 per litre.
The boys always _________ (ring) the doorbell.
Ms. Peters _________ (teach) geography.
Sometimes they _________ (sing) very loudly.
JI
© Aduis
Werkblad - Kijk voor de antwoorden op Internet - www.aduis.nl. Heeft u ook werbladen en wilt u deze met andere collega´s delen? Mail ze dan naar Aduis (email@example.com) en wij plaatsen deze dan als downlaod op onze web site. | <urn:uuid:833af86f-6bff-4d9c-94cc-e0aacd6646e4> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 1,141 |
If you have determined you are a covered health care provider and must comply with HIPAA, it is important to communicate often with your software vendor about their progress towards HIPAA compliance. For instance, your vendor should supply you with upgraded software that will allow you to conduct electronic transactions according to HIPAA standards come October 16, 2003. They should also be testing their software with you and your payers. If you are using a clearinghouse, or billing service or third party administrator (TPA), it is equally important to stay abreast of their HIPAA activities. As the covered health care provider it is your responsibility to ensure that on or after October 16, 2003, the transactions you conduct electronically, or the TPA or clearinghouse conducts on your behalf, are compliant with HIPAA requirements.
**Talk to your Vendor / TPA / Clearinghouse Now! Ask them these questions**
1. **Are you working on developing software to meet your HIPAA needs?**
Specifically:
- What HIPAA transactions does your product support? Claims and encounter information? Payment and remittance? Claims status inquiry? Eligibility inquiry? Referral and authorization inquiry?
- Which products do you now sell or support currently, which **will not** be supported after October 16th deadline or will not be HIPAA compliant.
- What software updates are needed for HIPAA compliance?
- Does my office need a particular release of your software to implement the HIPAA transactions or is an entire upgrade from our current version required?
- Can I upgrade to the various electronic transactions incrementally?
- What is the minimum hardware requirement for servers and workstations to run the HIPAA compliant version?
- When will the software updates be available?
- What training, support and services are available to help my office?
- Do you charge extra for training and support services?
- How do you remain current on the latest HIPAA developments? Do you belong to any of the HIPAA-related workgroups?
- Who specifically can I contact for HIPAA electronic transactions questions?
**IMPORTANT:** Do not assume your vendor or clearinghouse is HIPAA compliant. Communicate with them often to determine their progress. Their HIPAA readiness will directly impact your HIPAA readiness!
2. Will your software be able to support HIPAA transactions and code set requirements? Specifically:
☐ Do you use the official Implementation Guides for the HIPAA transactions? Is your software using the latest version of the guides (4010A)?
☐ Do you have the companion guides for my payers with whom I file directly?
☐ How does your product support collecting the required and situational claim data?
☐ Will your software support the required HIPAA code sets for Medical and Non-Medical?
☐ Is there a process for cross-walking from current codes to the HIPAA mandated codes?
☐ What new data will I need to start collecting?
☐ Are there any edits built into your software?
☐ Do you have a price list for the various upgrades, or new version of software?
☐ (For Clearinghouses) How can we submit transactions directly to you? Are there any changes in connectivity?
3. What are your electronic transactions and code set testing plans?
☐ How much lead time is required to install and test the software?
☐ How will current claims processing with existing formats proceed while testing new ones?
☐ Has your testing process included all of the seven types recommended by WEDI SNIP?
☐ Has the software received third-party certification that it can generate HIPAA compliant transactions?
☐ Will you send me a testing schedule that includes internal testing, testing with Medicare, testing with commercial payers, and testing with a clearinghouse (if applicable)?
☐ Have you tested successfully with any of my payers? Which ones?
☐ What are your contingency plans if you cannot be ready on time?
Need Help? CMS has many resources to help you prepare for October 16, 2003
- Have you read our ten-part information series on electronic transactions and code sets? It is available to download for free at: http://www.cms.hhs.gov/hipaa/hipaa2/education/infoserie/
- Or, View our webcast at: http://www.eventstreams.com/cms/tm_001/
- Visit us on the web at: http://www.cms.hhs.gov/hipaa/hipaa2
- Send us an e-mail at firstname.lastname@example.org or call us toll-free at 866-282-0659 | <urn:uuid:019f35e3-1e0c-4f12-ad88-958ad74a9425> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 4,432 |
OFFICINE DI REVISIONE
MODELLO D
INFORMATIVA AI SENSI DELLA LEGGE 31/12/1996 N. 675 (LEGGE SULLA PRIVACY) : I DATI PERSONALI CONTENUTI NELLA PRESENTE DICHIARAZIONE SONO RACCOLTI E CONSERVATI PRESSO GLI ARCHIVI CARTACEI O INFORMATIZZATI DELLA PROVINCIA DI AREZZO, SERVIZIO TRASPORTI, VIA S. LORENTINO N. 25 - 52100 AREZZO, SECONDO LE PRESCRIZIONI INERENTI LA SICUREZZA PREVISTA DAL D.P.R. 318/1999. PER ESIGENZE ORGANIZZATIVE INTERNE, I DATI POTRANNO ESSERE CONSEGNATI ALLE SEDI DELL'UFFICIO PRESSO I CIRCONDARI DELLA PROVINCIA, ANCHE SENZA COMUNICAZIONE ESPLICITA ALL'IMPRESA. IL CONFERIMENTO DEI DATI E' OBBLIGATORIO ED E' FINALIZZATO ALLO SVOLGIMENTO DELLE FUNZIONI ISTITUZIONALI. I DATI CONFERITI POTRANNO ESSERE COMUNICATI E DIFFUSI ANCHE PER VIA TELEMATICA, PER LE STESSE FINALITA' DI CARATTERE ISTITUZIONALE, COMUNQUE NEL RISPETTO DEI LIMITI PREVISTI DALL'ART. 27 DELLA LEGGE 675/96. TITOLARE DEL TRATTAMENTO E' IIL DIRIGENTE DEL SERVIZIO TRASPORTI DELLA PROVINCIA DI AREZZO, A CUI L'INTERESSATO PUO' SEMPRE RIVOLGERSI PER ESERCITARE I DIRITTI PREVISTI DALL'ART. 13 DELLA LEGGE 675/96 E S.M.I.
DICHIARAZIONE SOSTITUTIVA DI ATTO NOTORIO (DPR 28.12.200 N. 445)
Il/La sottoscritto/a ________________________________________________________________________ nato/a a ______________________________________ (Prov. ________ ) il ______/______/__________ codice fiscale ________________________________ residente in _________________________________ (Prov._____ ) via/c.so/p.zza ________________________________________ n. ____ CAP ____________
DICHIARA:
consapevole delle responsabilità penali a cui può andare incontro in caso di falsità in atti o dichiarazioni mendaci (art.76 DPR 445/2000) nonché dell'obbligo dell' Amministrazione di provvedere alla revoca del beneficio ottenuto in base al provvedimento eventualmente emanato in caso di dichiarazioni non veritiere (art.75 DPR 445/2000).
di svolgere la propria attività di responsabile tecnico in modo continuativo ed esclusivo presso la sede operativa delle revisioni;
DATA ______________________ FIRMA(*) ____________________________________
(*) La sottoscrizione di istanze e dichiarazioni sostitutive allegate non è soggetta ad autenticazione quando la firma viene apposta in presenza del dipendente addetto previa esibizione del documento di identità del sottoscrittore. In alternativa l'istanza può essere anche consegnata a mano dall'interessato o spedita per mezzo del sistema postale già sottoscritta; in tal caso occorre produrre una fotocopia del documento di identità (fronte-retro) leggibile ed in corso di validità.
D.D. 173/TC del 13/11/2013
Pag.
1
di
1 | <urn:uuid:a25b6f77-4ced-4fe2-a0a8-31d04d76e7fc> | HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train | finepdfs | ita_Latn | 2,668 |
Jakie dokumenty należy dołączyć do wniosku?
Do wniosku o zasiłek rodzinny należy dołączyć:
1) uwierzytelnioną kopię dokumentu stwierdzającego tożsamość osoby ubiegającej się o zasiłek rodzinny;
2) skrócony odpis aktu urodzenia dziecka lub inny dokument urzędowy potwierdzający wiek dziecka;
3) orzeczenie o niepełnosprawności albo o umiarkowanym lub znacznym stopniu niepełnosprawności, w przypadku gdy w rodzinie wychowuje się dziecko niepełnosprawne;
4) zaświadczenie szkoły, w przypadku gdy dziecko ukończyło 18 rok życia;
5) zaświadczenie szkoły wyższej, w przypadku osoby uczącej się lub osoby legitymującej się orzeczeniem o umiarkowanym albo znacznym stopniu niepełnosprawności, jeżeli uczy się w szkole wyższej,
6) zaświadczenia lub oświadczenia stwierdzające wysokość dochodu rodziny, w tym odpowiednio:
a. zaświadczenia z urzędu skarbowego o wysokości dochodów uzyskanych przez wszystkich pełnoletnich członków rodziny /również dorosłych dzieci/ w roku kalendarzowym poprzedzającym okres zasiłkowy, jeżeli dochody te podlegają opodatkowaniu podatkiem dochodowym od osób fizycznych na zasadach ogólnych,
b. oświadczenie członków rodziny o wysokości uzyskanego dochodu w roku kalendarzowym poprzedzającym okres zasiłkowy, jeżeli członkowie rodziny rozliczają się na podstawie przepisów o zryczałtowanym podatku dochodowym od niektórych przychodów osiąganych przez osoby fizyczne,
c. oświadczenie członków rodziny o wysokości uzyskanego w roku kalendarzowym poprzedzającym okres zasiłkowy innego dochodu niepodlegającego opodatkowaniu,
d. zaświadczenie właściwego organu gminy o wielkości gospodarstwa rolnego wyrażonej w hektarach przeliczeniowych ogólnej powierzchni w roku kalendarzowym poprzedzającym okres zasiłkowy albo nakaz płatniczy za ten rok /obecnie jest to rok 2006 r./
e. umowę dzierżawy, w przypadku oddania części lub całości znajdującego się w posiadaniu rodziny gospodarstwa rolnego w dzierżawę, na podstawie umowy zawartej stosownie do przepisów o ubezpieczeniu społecznym rolników, albo oddania gospodarstwa rolnego w dzierżawę w związku z pobieraniem renty określonej w przepisach o wspieraniu rozwoju obszarów wiejskich ze środków pochodzących z Sekcji Gwarancji Europejskiego Funduszu Orientacji i Gwarancji Rolnej,
f. umowę zawartą w formie aktu notarialnego, w przypadku wniesienia gospodarstwa rolnego do użytkowania przez rolniczą spółdzielnię produkcyjną,
g. przekazy lub przelewy pieniężne dokumentujące wysokość alimentów, jeżeli członkowie rodziny są zobowiązani wyrokiem sądu lub ugodą sądową do ich płacenia, na rzecz osoby spoza rodziny - oraz kopie dokumentu (wyroku sądu albo ugody) na podstawie, którego płacone są alimenty na rzecz osoby spoza rodziny,
h. kopię odpisu wyroku sądu zasądzającego alimenty na rzecz osób w rodzinie lub kopię odpisu protokołu posiedzenia zawierającego treść ugody sądowej lub
kopię odpisu zatwierdzonej przez sąd ugody zawartej przed mediatorem, a także przekazy lub przelewy pieniężne dokumentujące faktyczną wysokość otrzymanych alimentów, w przypadku uzyskania alimentów niższych niż zasądzone w wyroku lub ugodzie sądowej oraz zaświadczenie komornika o całkowitej lub częściowej bezskuteczności egzekucji alimentów, a także o wysokości wyegzekwowanych alimentów,
i. zaświadczenie o wysokości ponoszonej opłaty za pobyt członka rodziny, przebywającego w roku kalendarzowym poprzedzającym okres zasiłkowy, w instytucji zapewniającej całodobowe utrzymanie,
j. dokument określający datę utraty dochodu oraz miesięczną wysokość utraconego dochodu,
k. dokument określający datę utraty dochodu oraz miesięczną wysokość utraconego dochodu,
l. dokument lub oświadczenie określające wysokość uzyskanego dochodu z pierwszego pełnego miesiąca przez członka rodziny,
7) informację sądu o toczącym się postępowaniu w sprawie o przysposobienie dziecka, w przypadku osoby faktycznie opiekującej się dzieckiem, która wystąpiła o przysposobienie tego dziecka;
8) kopię aktów zgonu rodziców lub kopię odpisów wyroków zasądzających alimenty w przypadku osoby uczącej się;
9) kopię karty pobytu, w przypadku cudzoziemca przebywającego na terytorium Rzeczypospolitej Polskiej na podstawie zezwolenia na osiedlenie się, zezwolenia na pobyt rezydenta długoterminowego Wspólnot Europejskich, zezwolenia na zamieszkanie na czas oznaczony udzielonego w związku z okolicznością, o której mowa w art. 53 ust. 1 pkt 13 ustawy z dnia 13 czerwca 2003 r. o cudzoziemcach / Dz. U. Nr 128 poz. 1175, z późn. zm./, zgody na pobyt tolerowany lub w związku z uzyskaniem w Rzeczypospolitej Polskiej statusu uchodźcy;
10) kopię odpisu prawomocnego wyroku sądu orzekającego rozwód lub separację albo kopię aktu zgonu małżonka lub rodzica dziecka, w przypadku osoby samotnie wychowującej dziecko;
11) odpis zupełny aktu urodzenia dziecka, w przypadku, gdy ojciec dziecka jest nieznany;
12) odpis wyroku oddalającego powództwo o ustalenie świadczenia alimentacyjnego;
13) orzeczenie sądu zobowiązujące jednego z rodziców do ponoszenia całkowitych kosztów utrzymania dziecka.
UWAGA! W przypadku gdy okoliczności sprawy mające wpływ na prawo do świadczeń rodzinnych wymagają potwierdzenia innym dokumentem niż wyżej wymienione, podmiot realizujący świadczenie może domagać się takiego dokumentu.
Osoba ubiegająca się o przyznanie prawa do dodatku do zasiłku rodzinnego z tytułu opieki nad dzieckiem w okresie korzystania z urlopu wychowawczego składa wniosek o zasiłek rodzinny, do którego dołącza:
1) zaświadczenie od pracodawcy zawierające informacje o: okresie zatrudnienia, terminie udzielenia urlopu wychowawczego (od kiedy do kiedy został udzielony urlop wychowawczy i na jakie dziecko), czy zakład pracy nie jest w likwidacji, czy pracownik nie jest w okresie wypowiedzenia (oryginał);
2) zaświadczenie z ZUS potwierdzające zgłoszenie do ubezpieczenia emerytalnorentowego przez pracodawcę (oryginał);
3) w przypadku utraty dochodu – zaświadczenie z zakładu pracy o dochodach netto za 2006 rok (oryginał);
4) zaświadczenie lekarza zalecające przebywanie dziecka legitymującego się orzeczeniem o niepełnosprawności z powodów terapeutycznych w żłobku albo w przedszkolu;
5) zaświadczenie specjalnego ośrodka szkolno – wychowawczego, w przypadku umieszczenia w nim dziecka, o nieskorzystaniu w nim z całodobowej opieki.
Osoba ubiegająca się o ustalenie prawa do dodatku do zasiłku rodzinnego, z tytułu rozpoczęcia roku szkolnego, do wniosku o zasiłek rodzinny dołącza zaświadczenie szkoły w przypadku nauki dziecka w szkole ponadgimnazjalnej.
Osoba ubiegająca się o przyznanie prawa do dodatku do zasiłku rodzinnego z tytułu podjęcia przez dziecko nauki w szkole poza miejscem zamieszkania, do wniosku o zasiłek rodzinny dołącza:
1) dokument potwierdzający tymczasowe zameldowanie ucznia w bursie, internacie lub w innym miejscu zapewniającym zamieszkanie, prowadzonym przez podmiot publiczny;
2) zaświadczenie szkoły;
3) oświadczenie osoby fizycznej o wynajmie lokalu uczniowi oraz dokument potwierdzający tymczasowe zameldowanie;
Osoba ubiegająca się o przyznanie prawa do dodatku do zasiłku rodzinnego z tytułu samotnego wychowywania dziecka, do wniosku o zasiłek rodzinny dołącza:
1) kopią skróconego aktu zgonu drugiego z rodziców dziecka lub
2) odpis zupełny aktu urodzenia dziecka, w przypadku gdy ojciec dziecka jest nieznany lub
3) odpis wyroku oddalającego powództwo o ustalenie świadczenia alimentacyjnego od drugiego z rodziców.
II. Postępowanie w sprawie przyznania jednorazowej zapomogi z tytułu urodzenia się dziecka (becikowe) wszczyna się na podstawie wniosku, który można pobrać w Ośrodku Pomocy Społecznej – pokój nr 1 .
Wniosek o wypłatę jednorazowej zapomogi składa się w terminie 12 miesięcy od dnia narodzin dziecka, a w przypadku gdy wniosek dotyczy dziecka objętego opieką prawną, opieką faktyczną albo dziecka przysposobionego – terminie 12 miesięcy od dnia objęcia dziecka opieką albo przysposobienia.
Do wniosku należy dołączyć kopię aktu urodzenia dziecka oraz kopię dowodów osobistych (oryginały do wglądu) obojga rodziców.
Wniosek złożony po terminie pozostaje bez rozpatrzenia.
III. Postępowanie w sprawie o przyznanie zasiłku pielęgnacyjnego wszczyna się na podstawie wniosku o ustalenie prawa do zasiłku pielęgnacyjnego, do którego należy dołączyć:
1) orzeczenie o niepełnosprawności albo
2) orzeczenie o umiarkowanym stopniu niepełnosprawności ze wskazaniem daty powstania niepełnosprawności albo
3) orzeczenie o znacznym stopniu niepełnosprawności;
4) uwierzytelnioną kopię dokumentu stwierdzającego tożsamość osoby ubiegającej się o zasiłek pielęgnacyjny.
IV. Postępowanie w sprawie o przyznanie świadczenia pielęgnacyjnego wszczyna się na podstawie wniosku o ustalenie prawa do świadczenia pielęgnacyjnego, do którego należy dołączyć:
1) orzeczenie o niepełnosprawności albo o znacznym stopniu niepełnosprawności dziecka;
2) skrócony odpis aktu urodzenia dziecka lub inny dokument urzędowy potwierdzający wiek dziecka;
3) zaświadczenia lub oświadczenia o wysokości dochodów;
4) uwierzytelnioną kopię dokumentu stwierdzającego tożsamość osoby ubiegającej się o świadczenie pielęgnacyjne;
5) zaświadczenie specjalnego ośrodka szkolno – wychowawczego, w przypadku umieszczenia w nim dziecka, o nieskorzystaniu w nim z całodobowej opieki.
UWAGA !!!
dotyczy osób pobierających świadczenia rodzinne uzależnione od orzeczenia o niepełnosprawności lub stopniu niepełnosprawności.
Zgodnie z brzmieniem art. 24 ust. 3a i 3b ustawy o świadczeniach rodzinnych
a) „3a. W przypadku utraty ważności orzeczenia o niepełnosprawności lub stopniu niepełnosprawności, jeżeli osoba niepełnosprawna uzyska ponownie orzeczenie o niepełnosprawności lub odpowiednim stopniu niepełnosprawności stanowiące kontynuację poprzedniego orzeczenia, prawo do świadczeń rodzinnych uzależnionych od niepełnosprawności ustala się od pierwszego dnia miesiąca następującego po miesiącu, w którym upłynął termin ważności poprzedniego orzeczenia, nie wcześniej jednak niż od miesiąca, w którym osoba złożyła wniosek o kontynuację świadczenia rodzinnego.", b) „3b. W przypadku, o którym mowa w ust. 3a, osoba do wniosku o świadczenie rodzinne uzależnione od niepełnosprawności dołącza zaświadczenie właściwej instytucji potwierdzające złożenie wniosku o ponowne ustalenie niepełnosprawności lub stopnia niepełnosprawności.";
WAŻNE! Odpowiadaj na wezwania urzędu
* W przypadku złożenia wadliwie wypełnionego wniosku podmiot realizujący wzywa pisemnie osobę ubiegającą się do poprawienia lub uzupełnienia wniosku, w terminie 14 dni od dnia otrzymania wezwania. W przypadku niezastosowania się do wezwania wniosek pozostawia się bez rozpatrzenia.
* Już po przyznaniu zasiłku może się zdarzyć tak, że dostaniesz z urzędu pismo z prośbą o podanie szczegółów, które mają wpływ na prawo do zasiłku. Pamiętaj, żeby udzielić
odpowiedzi w wymaganym terminie! Jeżeli tego nie zrobisz, wypłata zasiłku może zostać zawieszona.
* Osoby otrzymujące świadczenia rodzinne, instytucje publiczne i organizacje pozarządowe są zobowiązane do udzielania, na żądanie organu właściwego, wyjaśnień oraz informacji co do okoliczności mających wpływ na prawo do świadczeń rodzinnych.
* W przypadku wystąpienia zmian w liczbie członków rodzinny, wyjazdu członka rodziny poza granicę Rzeczypospolitej Polskiej, uzyskania dochodu z tytułu wykonywanej pracy w kraju bądź za granicą lub innych zmian mających wpływ na prawo do świadczeń osoba ubiegająca się, jest zobowiązana niezwłocznie powiadomić o tych zmianach podmiot realizujący świadczenia rodzinne.
Terminy wypłaty świadczeń rodzinnych
1. Świadczenia rodzinne wypłaca się nie później niż do ostatniego dnia miesiąca, za który przyznane zostało świadczenie rodzinne.
2. W przypadku złożenia wniosku w sprawie ustalenia prawa do świadczeń rodzinnych po 10 dniu miesiąca, świadczenia rodzinne za dany miesiąc wypłaca się najpóźniej do ostatniego dnia miesiąca następującego po miesiącu, w którym złożono wniosek.
3. W przypadku gdy osoba ubiegająca się o świadczenia rodzinne na nowy okres zasiłkowy złoży wniosek wraz z kompletem dokumentów do dnia 31 lipca, świadczenia rodzinne przysługujące za miesiąc wrzesień wypłaca się do dnia 30 września.
4. W przypadku gdy osoba ubiegająca się o świadczenia rodzinne na nowy okres zasiłkowy złoży wniosek wraz z kompletem dokumentów w okresie od dnia 1 sierpnia do dnia 30 września, świadczenia rodzinne przysługujące za miesiąc wrzesień wypłaca się do dnia 31 października.
Szczegółowe informacje na temat świadczeń rodzinnych można uzyskać w Ośrodku Pomocy Społecznej u pracownika zajmującego się realizacją świadczeń rodzinnych Pani Grażyny Witko – pokój nr 1 lub telefonicznie pod numerem /074/ 858-42-23 w. 12
Kierownik Ośrodka Pomocy Społecznej w Jaworzynie Śląskiej Elżbieta Pawlik | <urn:uuid:6230d80e-05e2-40f1-bdaa-8306b2989d39> | HuggingFaceFW/finepdfs/tree/main/data/pol_Latn/train | finepdfs | pol_Latn | 12,753 |
Town of Brookline
Massachusetts
PLANNING BOARD
To:
Brookline Board of Appeals
From: Brookline Planning Board
Date: July 18, 2013
Subject:
Construct a 70 square foot second story addition over a first floor
Location: 115 Fuller Street
Atlas Sheet: 12
Case #:
2013-0048
Block:
063
Zoning: T-5
Lot:
18
Lot Area (s.f.): 5,419
Board of Appeals Hearing: July 25, 2013 at 7:15 pm
Town Hall, 3 rd Floor 333 Washington Street Brookline, MA 02445-6899 (617) 730-2130 Fax (617) 730-2442
Mark J. Zarrillo, Chairman Linda K. Hamlin, Clerk Robert Cook Steven Heikin Steven Kanes Sergio Modigliani Jonathan Simpson
SITE AND NEIGHBORHOOD
115 Fuller Street is a single-family three-story Colonial Style dwelling that was built in 1900. The immediate neighborhood consists of dwellings that are similar in overall size. The neighborhood is comprised of dwellings that range from single to multi-family residences.
APPLICANT'S PROPOSAL
The applicant, Larry Hardoon, is proposing to construct a 70 square foot second story addition above the existing first floor space. The addition will not expand the footprint of the building, but it will be constructed within the side yard setback on the south side.
FINDINGS
Section 5.43 – Exceptions to Yard and Setback Regulations
Section 5.60 – Side Yard Requirements
Section 5.61 – Projections into the Side Yard
*Under Section 5.43, the Board of Appeals by special permit may allow the substitution of other dimensions for yard and setback requirements if counterbalancing amenities are provided.
Section 8.02.2 – Alteration or Extension: A special permit is required to alter and/or extend this non-conforming structure.
PLANNING BOARD COMMENTS
The Planning Board is supportive of the proposal to construct a 70 square foot addition. The addition is modest, and the Board does not feel that it will negatively impact the neighborhood. The additional floor area will allow the applicant to have better usability of the dwelling. The Planning Board recommends that the applicant install additional landscaping as a counterbalancing amenity required for a special permit.
Therefore the Planning Board recommends approval of the proposal and plans by Constantine Cacos, dated 7/3/13, and the site plan by George C. Collins, dated 4/25/13, subject to the following conditions:
1. Prior to the issuance of a building permit, the applicant shall submit a final site plan, a landscaping plan, floor plans, and elevations, subject to the review and approval of the Assistant Director of Regulatory Planning.
2. Prior to the issuance of a building permit, the applicant shall submit to the Building Commissioner for review and approval for conformance to the Board of Appeals decision: 1) a final site plan stamped and signed by a registered engineer or land surveyor; 2) final building elevations stamped and signed by a registered architect; and 3) evidence that the Board of Appeals decision has been recorded at the Registry of Deeds.
tcr
Area of proposed addition over first floor | <urn:uuid:592766b7-5816-4dec-931b-946ec1e25362> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 3,038 |
BEFORE THE STATE BOARD OF EQUALIZATION
OF THE STATE OF CALIFORNIA
In the Matter of the Appeal of
WARREN L. AND MARLYS A. CBRISTIANSCN
Appearances:
For Appellants: Warren L. Christianson in pro. per.
For Respondent: Richard C. Creeggan Counsel
OPINION
This appeal is made pursuant to section 18594 of the Revenue and Taxation Code from the action of the Franchise Tax Board on the protest of Warren L. and Marlys A. Christianson against proposed assessments of additional personal income tax in the amounts of $636.00 and $785.00 for the years 1967 and 1968, respectively.
The sole question for determination is whether appellants were California residents in 1967 and 1968 for purposes of the California Personal Income Tax Law.
Appellant Warren L. Christianson was released from the Navy in 1956 and thereupon commenced his employment with Braniff Airways, Inc. (hereinafter referred to as Braniff) as a pilot. At that time appellant was assigned a post of duty in Dallas, Texas, where he and his wife went to live.
In 1966 Braniff contracted with the United States Government to make military charter flights from Travis Air Force Base in California to Southeast Asia. The first contract was for a one-year period from July 1, 1966, to June 30, 1967. As a result of Braniff's contract with the federal government appellant was transferred to California and assigned to a new post of duty at Travis Air Force Base.
At the time of the transfer in 1966 appellant received no assurances from Braniff concerning the length of his California assignment. The contract was renewed in each succeeding year until 1972 when it was terminated and appellant was reassigned to Dallas;
Appellant commuted between his new post of duty and Dallas where his family remained until November 1966. At that time the family home in Dallas was leased and appellant's family joined him in California where they rented a home in Santa Rosa. However, being advised that it would be more economical to buy a house than to rent one, appellant contracted to have a home built in December, 1966. The cost of the home was $38,500. In early 1967 appellant and his family moved into their new home in Santa Rosa where they resided during the entire time they lived in California.
During 1967 appellant was away from California for five months while flying for Braniff in the regular course of his employment. He spent three weeks in North Dakota, two weeks in Dallas and the remaining six months in California. In 1968 appellant was absent from California while on flights for Braniff for five and one-half months. He also spent two weeks in Dallas during 1968. In both 1967 and 1968 Mrs. Christianson remained in California during the school year while the children attended parochial school in Santa Rosa. During the summers she returned to North Dakota to help care for her aging parents. She also made short trips to Dallas during these summers.
Appellant is also a licensed funeral director and embalmer in Texas. These licenses are renewable annually and have been renewed each year. In 1964, prior to his transfer to California, appellant started a funeral service business in Dallas. The sole activity of this enterprise was the sale of cemetery plots.
While living in Dallas appellant was an active member of the Kiwanis Club of White Rock. However, in 1966 he received a six-month leave of absence which was extended indefinitely in 1967. Appellant has attended some meetings of the club when his flight assignments put him in the Dallas area.
Appellants maintained bank accounts in both Texas and California. They also own property in El Paso and five burial plots in Dallas which are intended for the members of the immediate family. Appellant voted by absentee ballot in Texas.
Appeal of Warren T. and Marlys A. Christianson
Appellants filed joint nonresident personal income tax returns for the years 1967 and 1968. Respondent determined that appellants were California residents during those years and proposed additional assessments. Appellants protested the deficiencies but their protest was denied. From this action appellants now appeal.
Appellants contend that during the years in question they were Texas residents, not California residents. In support of this contention appellants argue that it was their intention to remain in California for only a limited time and, thereafter, to return, to their home in Texas. In so arguing, appellants confuse "residence" with "domicile". Appellants' confusion is understandable, however, since residence is a slippery word. In some contexts it means domicile. In others such as the California Personal Income Tax Law it does not. This confusion is compounded because residence and domicile, while usually in the same place, do not have to coincide. Oftentimes in our mobile society they are not the same. Such is the situation here.
Section 17014 of the Revenue and Taxation Code defines resident as "(e)very individual who is in the State for other than a temporary or transitory purpose." Residence denotes any factual place of abode of some permanency, that is, more than a temporary sojourn. On the other hand, domicile may be defined as that place where a person is considered to have the most settled and permanent connection, the place where he intends to remain and to which, whenever he is absent, he has the intention of returning. (Whittell v. Franchise Tax Board, 231 Cal. App. 2d 278, 284 [41 Cal. Rptr. 673].) Thus, residence merely requires a nontransient presence while domicile contemplates both presence and an intent to make it the individual's permanent abode. It can readily be seen that an individual may be a California resident for tax purposes although domiciled elsewhere.
The purpose of this statutory definition is to insure that all individuals who are physically present in this state contribute to the support of the state in return for the benefits and protection received from the government. Excluded from this category are all individuals who are in California merely for temporary or transitory purposes, (Whittell v. Franchise Tax Board, supra, at 285; Cal. Admin. Code, tit, 18, reg. 17014-17016(a).)
The phrase "temporary or 'transitory purpose'" is illustrated in California Administrative Code, title 18, regulation 17014-17016(b) which provides, in part:
If, however, an individual is in this State... for business purposes which will require a long or indefinite period to accomplish, or is employed in a position that may last permanently or indefinitely... he is in the State for other than temporary or transitory purposes, and, accordingly is a resident taxable upon his entire net income even though he may retain his domicile in some other state or country.
* * *
The underlying theory... is that the state with which a person has the closest connection during the taxable year is the state of his residence.
In determining residence voluntary physical presence in the state is a factor of far greater significance than the mental intent or the existence of formal ties with another state, (Whittell v. Franchise Tax Board, supra, 231 Cal. App. 2d 278 [41 Cal. Rptr. 673].) With these guiding principles in focus we turn to the controlling facts.
At the time Braniff entered into the initial military charter contract with the federal government there was no indication of the duration of the charter operation. The contracts were on an annual basis and were renewed yearly during the period in question. When appellant was assigned to his new post-of duty at Travis it was not for a fixed time. Rather, the assignment was for an indefinite period, Appellant in his opening memorandum states that his presence in California was due to the military operation in Vietnam and that under certain circumstances the United States military presence in Vietnam might have been concluded in six months. From this appellant concludes that his presence in California was temporary. Such conclusion is based on sheer speculation. The duration of the military operations in Southeast Asia was indefinite when Braniff entered the first contract. It was indefinite when appellant was first assigned to Travis and it remained indefinite throughout the years in question. Thus, appellant, as a Braniff pilot, was employed in a position of indefinite duration.
Appellant came to California in May 1966. Later the family home in Dallas was leased and his family joined him in California in November 1966. In
December appellant contracted to have a $38,500 home built in Santa Rosa. These are not the actions of a transient. Rather they are the actions of one who envisions an indefinite stay of substantial duration. Appellant argues that the purchase of the home was for economic reasons; that he was advised that it would be less expensive to buy than to rent. It is, however, difficult to perceive the economy of such an action if appellant's presence in California was only to be temporary.
In determining whether an individual is a resident of California the amount of time spent in this state as compared to time spent in other states is of substantial importance. (Appeal of Louis and Betzi Akerstrom, Cal. St. Bd. of Equal., May 17, 1960.) A review of the facts indicates that during the years in question appellant spent the great majority of his nonflying time in California while his wife spent substantially all her time here.
Appellant also argues that since he was not in California for an aggregate of nine months in any one year he was not a resident. This argument apparently relies on the presumption provided for in section 17016 of the Revenue and Taxation Code. However, section 17016 merely provides a presumption of residency for those individuals who have resided in California for over nine months. It does not provide a presumption of nonresidency for one who was not here for nine months. (Cal. Admin. Code, tit. 18, reg. 17014-17016(e).)
Appellant emphasizes the fact that he merely obtained a leave of absence from the Dallas Kiwanis Club rather than terminating his membership or transferring it to a California club as tending to establish that his stay in California was temporary in nature. However, the fact that the leave was first granted in 1966 for six months and then, in 1967, renewed for an indefinite period leads to the conclusion that appellant viewed his stay during the years in question as indefinite rather than temporary.
Another argument advanced by appellant in attempting to establish his status as a nonresident is that he and his wife own a funeral service in Texas. This enterprise does not provide mortuary services but merely involves the sale of cemetery plots. Appellant contends that he remained active in the business while residing in California although he spent only two weeks in Dallas during each of the years 1967 and 1968. He also maintained that he would continue this enterprise when he returned to Texas. The existence of this business
is not persuasive of appellant's nonresident status in view of the insubstantial time devoted to it. Similarly, the fact that appellant is a licensed funeral director and embalmer in Texas and that the licenses have been renewed annually is not inconsistent with appellant's California residency in view of his intent to return, at some future time, to Texas.
Appellant advances numerous other arguments concerning his Texas bank accounts, the ownership of property in El Paso, ownership of a family burial plot in Texas, voting by absentee ballot in Texas, and his intent ultimately to return to Texas. While these facts may indicate that appellants' domicile is in Texas they do not establish that appellants are not California residents.
When all the factors are considered the conclusion must be that appellants were in California for other than temporary or transitory purposes during the years in question. Thus, during 1967 and 1968 appellants were residents of California for state income tax purposes.
ORDER
Pursuant to the views expressed in the opinion of the board on file in this proceeding, and good cause appearing therefor,
Appeal of Warren L. and Marlys A. Christianson
IT IS HEREBY ORDERED, ADJUDGED AND DECREED, pursuant to section 18595 of the Revenue and Taxation Code, that the action of the Franchise Tax Board on the protest of Warren L. and Marlys A. Christianson against proposed assessments of additional personal income tax in the amounts of $636.00 and $785.00 for the years 1967 and 1968, respectively, be and the same is hereby sustained.
Done at Sacramento, California, this 31st day of July, 1972, by the State Board of Equalization.
[Signatures]
ATTEST: [Signature], Secretary | <urn:uuid:f453a415-a2cd-487b-ada4-6baa88004876> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 12,721 |
Guide Utilisateur
Novembre 2022
Système d'Information sur les Armes
Sommaire
Avertissement
Pour commencer, assurez-vous :
De posséder une adresse e-mail valide et d'être en capacité d'y accéder ;
D'être muni(e) de l'ensemble des documents nécessaires ;
Mes documents indispensables :
Une pièce d'identité, passeport en cours de validité ou, carte de séjour. Le permis de conduire n'est pas valable.
Un justificatif de domicile à mon nom ;
Selon ma situation :
Un permis de chasser et une validation ;
Une licence etc...
D'être muni(e) de votre numéro SIA si vous en avez déjà un.
! 2
Les messages « d'erreurs » de l'application
Erreur d'appel au serveur :
SOIT, il se peut que vous soyez restés trop longtemps inactif sur la page. Ce message indique qu'il convient de recommencer l'étape.
SOIT, (lors de la création du compte) - le total des pièces jointes dépassent 4Mo. Réduisez le poids des documents.
Non réception du mél de confirmation : Le week-end, les mél sont envoyés en général le lundi. La réception de ce mél est normalement instantanée, cependant, il arrive qu'il parvienne sous 24 heures.
Impossible d'accéder au R.G.A. : téléchargez le catalogue. Vous pourrez alors effectuer votre recherche via un tableur numérique.
Affichage d'une fenêtre lors de la confirmation de votre adresse :
cliquez sur « conserver » ou « modifier ». L 'application est liée au registre nationale des adresses. Si les données ne concordent pas avec le registre, l'application demandera votre accord pour la corriger. Cependant, vous pouvez la laisser comme vous l'avez écrite. Cliquez alors sur « conserver ».
Numéro de carte d'identité déjà utilisé : Vous avez effectué un achat en armurerie avant l'ouverture du S.I.A, (en 2021 ou 2022). Le professionnel vous a alors créé un numéro S.I.A. L'erreur se produit lorsqu'il y a une différence entre les informations renseignées par l'armurier et celles utilisées pour la création de votre compte. Il convient alors de contacter votre Préfecture.
Retour à la page d'accueil : videz le cache et recommencez.
? 3
Première Partie : le compte utilisateur
Suite Première Partie : le compte utilisateur
4
Cliquer sur :
Créer mon compte
Vous allez arriver sur un nouveau formulaire.
Remplissez l'ensemble des champs nécessaires. Lorsqu'il y a un astérisque rouge : * vous devez obligatoirement saisir une information.
Importer des documents :
Dans l'attente de l'amélioration de l'application, L'ensemble des pièces jointes ne doit pas excéder 4Mo.
Ajouter mon permis de chasser*
La taille maximale autorisée de votre document est 5Mo. Les formats acceptés sont .png, .pdf, .jpeg, .jpg
Importer
5
Pour se faire, cliquez sur « Importer ». Une fenêtre va s'afficher et vous sélectionnez alors la pièce demandée.
Pour sélectionner plusieurs fichiers, maintenez « ctrl » pendant votre sélection. Ctrl
Suite Première Partie : le compte utilisateur
Le code de vérification :
6
Dans le cas présent, le Code de vérification est : XVe748
Si vous ne parvenez pas à le lire correctement, cliquez sur les flèches situées à droite pour en générer un nouveau. Vous pouvez également l'écouter en appuyant sur le haut-parleur
!
Attention, les lettres peuvent être en majuscule ou en minuscule.
Validation :
Ne pas oublier de cocher les deux cases à la suite du code.
Lorsque vous aurez cocher la seconde case, la fenêtre des conditions générales va apparaître. Pour la valider, vous devez aller jusqu'à la fin du texte.
A défaut, vous ne pourrez pas continuer votre démarche.
Un mél vous est envoyé.
Deuxième Partie : Confirmation du compte
Troisième Partie : Finalisation du compte
Sécurisation
Vous allez devoir, maintenant, personnaliser votre mot de passe.
Ensuite, choisissez trois questions de sécurité auxquelles vous aller répondre.
9
Elles vous permettront d'accéder à votre compte en cas d'oubli de vos identifiants de connexion.
Tout au long de la création de votre compte, Notez votre mot de passe, les questions et réponses à ces questions.
Votre compte est créé et opérationnel.
Quatrième Partie :
Le râtelier numérique
10
Vous allez maintenant consulter votre compte et voir la liste de vos armes.
Le S.I.A. reprend les informations complètes précédemment répertoriées dans l'application Agrippa, destinée à terme à être remplacée par le S.I.A.
Plusieurs cas de figure
2 tableaux listent des armes :
- Le premier, intitulé « Armes nécessitant une mise à jour de votre part », vous indique les armes nécessitant une modification de votre part car il manque des informations techniques.
Soit vous ne la possédez pas, cliquez sur la corbeille ; ️ 🗑️
Ou, vous devez apporter des modifications, cliquez sur le stylo
- Le second tableau, intitulé « Râtelier », liste vos armes.
Votre râtelier est vide, ou il manque des armes : Reportez vous à la page 10.
Vous avez un seul tableau :
- Il est écrit : « Armes nécessitant une mise à jour de votre part » : y sont listées, des armes pour lesquelles des informations manquent.
OU
- Il est écrit « Râtelier » : rien à faire.
Reportez-vous au premier encadré, situé à gauche.
Cinquième Partie :
Les armes
Sixième Partie :
Ajouter une arme étape, par étape
1
2
4
6
Je vérifie les données renseignées et je valide.
Septième Partie :
Le R.G.A.
Cliquer sur : R.G.A. : Référentiel Général des Armes Le R.G.A. est composé de deux lettres et trois chiffres.
Après avoir cliqué sur « Arme manquante » ou « modifier » :
Renseigner au maximum les champs demandés pour affiner les résultats de votre recherche : longueur du canon, nombre de coups, etc.
11
Une fois les résultats obtenus, choisissez le numéro R.G.A se rapprochant au plus des caractéristiques de votre arme.
Dans l'attente de l'évolution du SIA, seules les armes de catégorie C peuvent êtres ajoutées. Si vous ne parvenez pas à obtenir un numéro R.G.A, vous pouvez consulter un professionnel qui sera en mesure de le faire.
Si vous faites une erreur, rien de grave: lors d'un passage en armurerie, le professionnel pourra corriger les informations erronées.
Le R.G.A. étape par étape
1. Je renseigne une première donnée : marque, canon...
2. J'affine ma recherche grâce aux filtres.
Enfin, je reporte le numéro R.G.A. sur l'arme que j'inscris ou modifie.
(le R.G.A. est situé dans la 1ère colonne) | <urn:uuid:a15741d8-cb07-48ad-94a4-05e6b462b772> | HuggingFaceFW/finepdfs/tree/main/data/fra_Latn/train | finepdfs | fra_Latn | 6,329 |
Banchory Primary School & Nursery
Religious & Moral Education & Religious Observance Policy
RME Policy for Banchory Primary School
Our Vision
At Banchory Primary School we aim to be an exceptional and inclusive learning community where powerful learning is realised through high quality teaching.
Through the sharing of high expectations for all learners and by encouraging a positive growth mindset towards challenge, we aim to create a school in which successful learners, responsible citizens, effective contributors and confident individuals are then able to flourish.
The Religious and moral education programme at Banchory Primary follows Curriculum for Excellence and in accordance with UNCRC Articles12, 14, 28, 29.
The Scottish Government state that:
"The importance of learning about religion and morality has long been recognised as a central feature of Scottish Education. The 1980 Education (Scotland) Act maintains the statutory obligation for all schools to provide RME as part of the curriculum for all children and young people. Within Curriculum for Excellence, RME has a significant role as one of the eight core curriculum areas. Curriculum for Excellence provides an exciting and challenging context for high quality religious and moral education (RME) which teachers of RME value."
The Scottish Government
Report of Religious and moral education Excellence Group (2011: 2)
Rationale
"Scotland is a nation whose people hold a wide range of beliefs from the many branches of the Christian faith represented throughout the land to the world's other major religions and to beliefs which lie outwith religious traditions. Such diversity enriches the Scottish nation and serves as an inspiring and thought-provoking background for our children and young people to develop their own beliefs and values.
Religious and moral education enables children and young people to explore the world's major religions and views which are independent of religious belief and to consider the challenges posed by these beliefs and values. It supports them in developing and reflecting upon their values and their capacity for moral judgement. Through developing awareness and appreciation of the value of each individual in a diverse society, religious and moral education engenders responsible attitudes to other people. This awareness and appreciation will assist in counteracting prejudice and intolerance as children and young people consider issues such as sectarianism and discrimination more broadly.
Children and young people must become aware that beliefs and values are fundamental to families and to the fabric of society in communities, local and global. There is an intrinsic value in learning about religion as well as learning from religion, as children and young people develop their understanding of diversity in our society and their own roles in it. The skills of reflection and critical thinking and an enhanced understanding of the beliefs and values of others are all crucial in this process.
Learning through religious and moral education enables children and young people to:
* recognise religion s as important expression of human experience
* explore and develop knowledge and understanding of religions, recognising the place of Christianity in the Scottish context
* learn about and from the beliefs, values, practices and traditions of Christianity and the world religions selected for study, other traditions and viewpoints independent of religious belief
* investigate and understand the responses which religious and non-religious views can offer questions about the nature and meaning of life
* recognise and understand religious diversity and the importance of religion in society
* explore and establish values such as wisdom, justice, compassion and integrity and engage in the development of and reflection upon their own moral values
* develop respect for others and an understanding of beliefs and practices which are different from their own
* develop their beliefs, attitudes, values and practices through reflection, discover and critical evaluation
* develop the skills of reflection, discernment, critical thinking and deciding how to act when making moral decisions
* establish a firm foundation for lifelong learning, further learning and adult life.
* make a positive difference to the world by putting their beliefs and values into action
Religious and moral education is therefore an essential part of every child or young person's educational experience.
Religious and moral education, Principles and Practice (pg1)
Aims
At Banchory Primary School we aim to deliver an RME programme which allows teachers flexibility and scope to plan for a wide variety of experiences which will enable young people to develop their knowledge, skills and attitudes.
Through our programme of work, we aim to develop the four capacities in our young people:
* Successful Learners
o with an understanding of moral issues & faith groups
* Confident Individuals
o able to express their own values and beliefs
* Responsible Citizens
o in a multi faith society
* Effective contributors
o putting their own values into action
Planning and Delivery
At Banchory Primary Staff use the Curriculum for Excellence Experience and Outcomes and Benchmarks to support long, medium and short term planning in Religious and moral education alongside input from local Chaplains and other visitors to the school, including some of our parents who have been willing to share about their own faith and religion.
The Experiences and Outcomes have been structured under 3 organisers:
* Beliefs
* Values and Issues
* Practices and Traditions
A cohesive programme has been organised to allow children to build on previous knowledge and skills. Planning also allows flexibility for RME to be taught through interdisciplinary learning (IDL) where possible.
Teachers are expected to identify appropriate learning and teaching styles to suit the needs of their pupils while recognising the importance of active learning and the capacities of Curriculum for Excellence.
Chaplains
Meetings are held with the Chaplains on a regular basis to discuss how best they can support Banchory Primary School, not only with the teaching of RME but with other areas of the curriculum, including meeting with members of their congregations, supporting Bikeability, woodworking class etc.
Assessment
"Assessment in religious and moral education will focus on learner's knowledge and understanding of religious practices and traditions and on their skills in making informed, mature decisions to issues of belief and morality."
Religious and Moral Education: Principles and Practices, 2009
At Banchory Primary School assessment is an integral part of the learning and teaching cycles. Assessment evidence can be:
❖ Both formal or informal
❖ Pupil responses to practices and traditions and beliefs and values
❖ Through discussion with children about beliefs, moral values and attitudes
❖ Self-evaluation, peer evaluation, teacher review
Approaches to assessment will respect the fact that there is not always a "right answer" when discussing beliefs and values and that, while the process and skills used to come to conclusions can be assessed, an individual's values and opinions should not be assessed as right or wrong. Similarly, a pupil's religious faith will never be assessed.
School Assemblies and Religious Observance
Religious observance is defined for schools in Scotland as
"Community acts which aim to promote the spiritual development of all members of the school community and express and celebrate the shared values of the school community."
"Religious Observance is a 'whole-school activity', by which we mean members of the school community, including staff, pupils, parents and representatives of faith and non-faith groups and communities, may take part."
Curriculum for Excellence – Provision of Religious Observance in Scottish Schools – March 2017
At Banchory Primary School assemblies take place on a weekly basis over the course of the school year there will be some which will provide children with the opportunity for Religious Observance. Local Chaplains and visitors may be invited to take part in these assemblies.
In addition, the whole school services take place at Harvest, Christmas and Easter and may be held either in school or at a local church.
Parents/Carers
Parents/carers have a significant role in fostering and supporting positive attitudes towards RME. Under the terms of the Education (Scotland) Act 1980, parents have the right to ask for their child to be withdrawn from Religious Observance. Parents should be reassured that the Religious Observance planned by Banchory Primary School adopts an open and respectful approach and does not seek to compromise the beliefs of any pupils or their families. Any parent/carer who wishes their child to be removed from religious observance should make this known to the Head Teacher.
Appendix 1
UN Convention on the Rights of the Child
Article 12 (respect for the views of the child)
Every child has the right to express their views, feelings and wishes in all matters affecting them, and to have their views considered and taken seriously. This right applies at all times, for example during immigration proceedings, housing decisions or the child's day-to-day home life.
Article 14 (freedom of thought, belief and religion)
Every child has the right to think and believe what they choose and also to practise their religion, as long as they are not stopping other people from enjoying their rights. Governments must respect the rights and responsibilities of parents to guide their child as they grow up.
Article 28 (right to education)
Every child has the right to an education. Primary education must be free and different forms of secondary education must be available to every child. Discipline in schools must respect children's dignity and their rights. Richer countries must help poorer countries to achieve this.
Article 29 (goals of education)
Education must develop every child's personality, talents and abilities to the full. It must encourage the child's respect for human rights, as well as respect for their parents, their own and other cultures, and the environment.
Appendix 2
| Organiser | Experiences and Outcomes |
|---|---|
| Beliefs | As I explore Christian stories, images, music and poems, I am becoming familiar with some beliefs that Christian people have about God and Jesus. RME 0-01a As I explore stories, images, music and poems, I am becoming familiar with the beliefs of the world religions I am learning about. RME 0-04a I am developing respect for others and my understanding of their beliefs and values. RME 0-07a |
| Values and Issues | As I play and learn, I am developing my understanding of what is fair and unfair and the importance of caring for, sharing and cooperating with others. RME 0-02a |
| Practices and Traditions | I am becoming aware of the importance of celebrations, festivals and customs in Christian people’s lives. RME 0- 03a I am becoming aware of the importance of celebrations, festivals and customs in religious people’s lives. RME 0- 06a I am developing respect for others and my understanding of their beliefs and values. RME 0-07a |
| Organiser | Experiences and Outcomes |
|---|---|
| Beliefs | Through exploring Bible stories, I can describe some beliefs Christians have about God and Jesus. RME 1-01a By exploring some places and investigating artefacts, I am developing my knowledge of Christian beliefs and my awareness of the role of Christianity in Scottish society and the world. RME 1-01b Through exploring stories from world religions, I can describe some of their key beliefs. RME 1-04a By exploring some places and investigating artefacts I am developing my knowledge of the beliefs of world religions and my awareness of their role in Scottish society and the world. RME 1-04b I can talk about my own beliefs, or express them in other ways. RME 1-01c I am developing respect for others and my understanding of their beliefs and values. RME 1-07a I am developing awareness that some people have beliefs and values which are independent of religion. RME 1-09a |
| Values and Issues | Having explored biblical and other Christian stories, I can show my developing understanding of key values of Christianity and how they might be put into action in people’s lives and communities. RME 1- 02a I can describe key features of the values of Christianity which are expressed in stories. RME 1-02b Having explored stories from world religions, I can show developing understanding of key values of those faiths and how they might be put into action in people’s lives and communities. RME 1-05a |
| Organiser | Experiences and Outcomes |
|---|---|
| Beliefs | Through investigating and reflecting upon biblical and other Christian stories, I can show my understanding of these stories. RME 2-01a Through investigating and reflecting upon stories of world religions, I ca show my understanding of these stories. RME 2-04a Through exploring he lives and teaching of Jesus and other figures in Christianity, I am increasing my knowledge and understanding of key Christian beliefs. RME 2-01b Through exploring the lives and teaching of significant figures from world religions, I am increasing my knowledge and understanding of their key beliefs. RME 2-04b I can show understanding of Christian beliefs and explore similarities and differences between these and my developing beliefs. RME 2-01c I can show understanding of the beliefs of world religions and explore similarities and differences between these and my developing beliefs. RME 2-04c I am developing respect for others and my understanding of their beliefs and values. RME 2-07a I am developing an increasing awareness and understanding of my own beliefs and I put them into action in positive ways. RME 2-08a I am increasing my understanding of how people come to have their beliefs and further developing my awareness that there is a diversity of belief in modern Scotland. RME 2-09a I am developing my understanding that people have beliefs and values based upon religious or other positions. RME 2-09b |
Values and Issues
Through investigating and reflecting upon the lives and teachings of Jesus and key Christian figures, and drawing upon moral values as expressed in Christianity, I am beginning to understand how these have influenced Christian morality. RME 2-02a
Through investigating and reflecting upon the lives and teachings of significant figures from world religions, and drawing upon moral values as expressed in religious scriptures and other stories, I am beginning to understand how these have influenced the morality of world religions. RME 2-05a
I can share my developing views about values such as fairness and equality and love, caring, sharing and human rights.
RME 2-05b, RME 2-02b
I am developing respect for others and my understanding of their beliefs and values. RME 2-07a
I am developing my understanding that people have beliefs and values based upon religious or other positions. RME 2-09b
I can explain why different people think that values such as honesty, respect and compassion are important, and I show respect for others. RME 2-09c
I am developing my understanding of how my own and other peoples' beliefs and values affect their actions. RME 2-09d
❖ Investigates, describes, explains and expresses an opinion on at least one value from Christianity, at least one World Religion and at least one belief group independent of religion.
❖ Discuss ways in which own values can affect actions.
❖ Discusses and expresses views about the importance of values such as honesty, respect and compassion.
Practices and Traditions
II am increasing my knowledge and understanding of different forms of Christian worship and artefacts and can explain their importance for Christians. RME 2-03a
I am increasing my knowledge and understanding of different forms of worship and artefacts within world religions and can explain their importance for followers of world religions. RME 2-06a
Through investigating the ways in which Christians mark major life events and times of year, I can explain key features of such festivals and celebrations. RME 2-03b
Through investigating and reflecting upon the ways in which followers of world religions mark major life events and times of year, I can explain key features of such festivals and celebrations. RME 2-06b
I can describe the practices and traditions of Christianity and have considered the way these have influenced Scottish society. RME 2-03c
I can describe and reflect upon practices and traditions of world religions. RME 2-06c
I am developing respect for others and my understanding of their beliefs and values. RME 2-07a
I am developing my understanding of how my own and other people's beliefs and values affect their actions. RME 2-09d
❖ Investigates, describes, explains and expresses an opinion with supporting reasons on the importance of at least two from a tradition, a practice, a ceremony, a custom, a way of marking a major life event in Christianity, at least one World d Religion, and at least one belief group independent of religion.
i The expectation is that not all of these categories would necessarily be included. This would be a matter for professional judgement.
ii "Aspects" of a religion may include for example, prayer, worship, belief in a divine being/beings, belief in a soul etc. It might also include artefacts, places etc.
iii The 'belief' for consideration is likely to come from a range of sources for each religion/belief group. It may be scriptural or not and may come from a variety of genres, for example, poetry, story, music etc, and may also involve images from the religion/belief group if appropriate. This freedom to select appropriate genres and stimuli applies across all levels.
iv It is likely that a 'belief group independent of religion' will be, for example, Humanism. However, it might also be an organisation such as a charity which is founded upon 'non-religious' principles. As learners progress through levels, it might also come to include philosophical perspectives such as utilitarianism.
v A 'value' might include, for example principles such as selflessness, respect, equality. As learners progress across levels, progression may be facilitated through exploring values in practice rather than in principle – for example, rather than exploring the value of concern for others broadly, this might be considered by exploring specific moral issues such as human rights, gender issues etc.
vi A 'belief' might include, for example principles such as belief in a divine being/beings, belief in life after death, the usefulness of prayer etc. As learners progress across levels, progression may be facilitated through exploring beliefs in practice rather than in principle – for example,, rather than exploring an individual's belief in life after death, this might be considered by exploring specific 'issues of belief' such as the origins of the universe, evidence for/against life after death etc. | <urn:uuid:0fb9c16d-6b75-457f-9ab2-3e54705586be> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 19,298 |
8-25-1906
Las Vegas Daily Optic, 08-25-1906
The Las Vegas Publishing Co. & The People's Paper
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**RATTLE OF THE RAILS**
*Wires to be Received*
It is expected soon on the railroad terminals at Albuquerque will be communicated from the Missouri, Kansas and Texas Railway, after the close of the rainy season, that the Missouri, Kansas and Texas Railway, engineers, acting under the instructions of the company, are now engaged in necessary surveys, and will within the next few weeks complete the location of the new place, the total cost of the terminal at most not $10,000.
It will require extensive construction, and two years to complete the work.
The terminal is now platted out, the main line of the road being laid under a passenger station located close to the water front, and near the passenger wharf. The station will be two stories high, and will be built of brick and stone, and will have commodious waiting, baggage, express and telegraph rooms. A big train shed will stretch from the depot to the wharf, and will be provided with a roof. The new custom house will be built on the site of the old one, which will be built into the customs house and connected with the freight house. There will also be a custom house agent appointed for unloading freight from the steamers directly to the customs house, and cars, unloading cars from the passenger station will be large yards in which the line will have the facilities for the erection of bodegas and other necessary buildings, the proceeds of which will supply the funds for the erection of the terminal has been formed in London and is now actively subscribed for by British capitalists.
**Many Orders Placed**
More locomotives will be exported from the United States than were delivered there for many years past. The Mexican Central now has orders in the form of 25 locomotives which will be delivered during the coming year, while the Southern Pacific has received orders for 30 locomotives to be used on the extensions of the Cananea, Yuma River and Pacific which are now getting under way.
During the month of June there were more locomotives exported to Mexico from the United States than ever before. They were valued at $17,910. In June, 1906, but one locomotive valued at $2,500 was exported to Mexico. During the twelve months ending June 30, 1907, 148 locomotives were exported to Mexico from the United States. The locomotives, as compared with forty-six in 1906 and 152 in 1905, show an increase in rapidly for the 1460 new freight cars which will be ordered by the Mexican Central. The specifications for the contract for the construction of the cars will be placed this month. Other large orders are expected in the near future from other Mexican railroads, all of them are for the area of the southwest. The use of additional motive and rolling stock is becoming more general. Traffic on all Mexican lines is heavy and the earnings are increasing in a gratifying manner.
**To Announce New Tariff**
The Missouri, Kansas and Texas Railway has determined to file with the interstate commerce commission at Washington its new tariffs. Each tariff of the Dispatch covers the rates from one point to all other points. The Santa Fe, in view of some points, has a number of tariffs covering the rates from one district to another points further up, dividing up the long tariffs of the refrigerator company to agree with the rates of the Santa Fe. Upon completion, the Santa Fe proposes to put in effect such a rate of the tariff as will be that upon which the tariff reference will be made to the federal tariff commission, which he will make upon the calling of tariffs upon application. The Armory car lines will not file tariffs but will deposit their books upon which they operate to announce them.
**Officers of New Oklahoma Line**
The Santa Fe, new Oklahoma line was incorporated in Oklahoma at the Westport, Oklahoma county, company, and was authorized to run from Lindsay, Okla., to Guthrie, Okla., from Oklahoma City to a point of connection with the first named line (42 miles), and to run from Oklahoma City to a point of connection with the second named line (42 miles). It is expected to construct a part of the new route of the road from Alton to Belting, Okla., in a present proposition.
The officers of the company are as follows: President, Henry E. App. Guthrie, Okla.; vice-president, W. T. Smith, Chicago; second vice-president, J. W. Kendrick, Chicago; third vice-president, G. T. Nicholson, Chicago; secretary-treasurer, E. L. Cleveland, Topeka, Kansas; general counsel, Walker D. Hines, New York.
**Improved His Hearing**
Alderman Joseph T. Grant appears as the plaintiff in a suit for $20,150 against the Missouri, Kansas and Texas Railway Company, against the G. H. & S. Railroad Company, which he was formerly connected as engineer. He claims that the P. P. W. Company, of which he was the president, was the cause of the accident, which was standing in the yards and which had been brought in by the railroad company. He expects to recover or "pope out" of repair. The railroad company heard the testimony of the engine, and while Mr. Grant had his head more than in usual circumstances, he was given full knowledge that he was there, threw down loads of the whistle, and was thrown from the car and hit the load blasts, by reason of the fact that Mr. Grant was standing near the car, completely deafened him, and claims that his ear was permanently injured and that he cannot ever hear again in him. He says that he was put to the expense of employment, and he must treat his car for which he asks compensation in addition to $20,000 damages.
**Santa Fe Gets San Canyon**
A recent favorable decision of the Supreme Court of the state of Arizona, Topeka & Santa Fe to use the name of the San Canyon, as a right of way, over the railroad, to the San Francisco and the Arizona copper company, the construction of the San Canyon, the Globe, Clifton and Morenci canals will be undertaken. The San Canyon is a deep, narrow ravine, about fifty miles of Globe, and it is intended eventually to close to Globe, and to connect with the Phoenix and Miller River branch. Before the Morenci and Clifton canals can be recharged, the miles of culverts will have to be built.
**Men Past Sixty in Danger**
More than half of mankind over sixty years of age suffer from kidney and bladder disorders, usually unexplained and sometimes dangerous. For Fergus Kidney Cure should be taken at the first sign of danger, as it corrects involuntary loss of urine, and cures men of "M's disease." Mr. Rodney Moore, M.D., author of "Art of Medicine," says: "I have treated a hundred cases of kidney trouble for ten and fifteen years, and I feel better than I have for twenty years, although I am now 80 years old."
For sale by O. G. Schneider drug store.
**Neil Bailey of Napa says he has a candidate for reelection to the territorial legislature."
**Summer Diarrhea in Children.**
The summer of 1907 is the first annual instance of a child's bowels should have been examined, so as to check the disease before it becomes acute. All that is necessary is a few doses of Chamberlain's Bitters, Cholera and Diarrhea, followed by a dose of castor oil to cleanse the system. Rev. M. O. Stochel, pastor of the First Methodist Church, Little Falls, Minn. says:
"We have used Chamberlain's Bitters in our church school for several years, and find it a very valuable remedy, especially for summer diarrhea in children." Sold by all drug stores.
**A warehouse belonging to H. D. Tinker of Douglas was burned Saturday night together with a horse that was washed in the barn.
**Forest Superintendent Loses**
Forest Superintendent Fred Knepp will attend a meeting of the forest rangers of the United States, which will be held at Flagstaff, Ariz., from September 1 to 6.
**Allen's Foot-Ease**
A Golden Cure for Red, Itchy Feet. DO NOT ACCEPT A SUBSTITUTE.
**Write for Our Jewelry Catalog No. 34**
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CATALOG IS FREE. WRITE FOR IT TODAY.
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**Is Your Name in the Directory?**
Is it correct as to spelling, initials, street and number? The new directory, which the Optic Company has been compiling for sixty days past, will be the most correct and complete book of its kind ever published in Las Vegas. To this end we wish the cooperation of every resident of both city and town. This week the names of the people of the City of Las Vegas will be published. The P's to S's appear in today's issue. Read the list over carefully and if your name comes under these letters, make sure first that it is included in the list and second that the data is correct. Your address may have been changed since the enumeration was taken, or you may have changed your name. Persons who wish to make corrections must communicate with the office at once. Within three days after the names are published they will go on the press. If your name is left out of the directory, or if any mistake appears in spelling, street or number, it will be "on you." Make your kick now or forever after hold your peace.
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**Continued tomorrow**
The Daily Optic.
ESTABLISHED 1870.
PUBLISHED BY
THE OPTIC COMPANY
Entered at the post-office at Las Vegas as second-class matter.
JAMES GRAHAM HUMARY, Editor.
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The Keynote of 1906
Reviewing the address of Speaker Cannon at Danville, the Globe Democrat, which has been calling "the revolution of the Mississippi valley," has the following to say on edition 1:
In the Danville address Mr. Cannon not only made it plain that a large part of the tariff is protective, more ample prospect is to be had in the item protective policy, but he also said that that policy would make the country stronger and healthier than it was before there were a average of 2,000,000 of life insurance in 1904 and 1895, during the Republican's day, he worked effectively both on that demagoguery and on the prosperity for the number who are idle now. Mr. Cannon said at one time that the disaster in the workingmen's strike in Cleveland's days, ended in 1897, after the republicans resumed power, was inevitable, and which occurred in coincidence with the enactment of the Dingell tariff, which is still in force, and which still is championed by the republicans in the campaign of 1906 and 1908. The figures of the census show for the first time an improvement in the fine results of the benefits of republicanism in 1907. The increase in the number of wage earners in 1900 and 1905, 1906 and 1907, while the gain in the wages paid was 30 per cent. This expansion in the number and the increase in the wages of wage workers furnishes a powerful reason why the people are satisfied with the Republican policy of protection.
Speaker Cannon's pronouncement gives the greatest interest to everything which he says regarding the larger issues of politics. The importance of the tariff question is shown by the canvass of 1906, and the possibility that it will fill a still bigger role in the campaign of 1908. It calls the country's attention to the things which he said at Danville, before the election, concerning what he has nominated him. His words, moreover, have an especial interest to those who have read the last three years by Gompers, the head of the American Federation of Labor, and the attention to Gompers in his speech. Today Gompers will take the stump of the field in the great congressional district. Next week Gompers' Cannon will be in the field, he will make long speeches in that state, several of them. There is a distinct relation in the interval between that time and the election for congressmen and state officers in that state on September 10th.
It is well to mention once again, as Speaker Cannon did at Danville, that under the republican protective policy the United States now produces all that the country's needs in food and agricultural products. Some democrats declare that the tariff never accomplishes anything. They are making any such assertion. This gives the republicans a chance to point out the diversification of industries which the tariff has created, and rate of production market for the product which has advanced the value of everything which he has bought white and red. The farmer has cheapened everything that the farmer has to buy. They say that farming is far more profitable now than it was in the depression of 1893-94. Farming is far more profitable, likewise, than it was in the country had years of depression when the country had its latest and severest financial panic. In speaking of the country's needs from any viewpoint the tariff is sure to present itself as a satisfactory solution. Under the democratic way, in Buchanan's days, the argument of the country's needs was against the tariff. This is an agricultural country almost solely as that nation's needs are met. The farmer gets less for his products than he does now.
Our manufactured products in these days are produced by Englishmen chiefly, and the American farmer and the rest of the American people pay for them more than they do now for the home product. The tariff has protected producers and consumers. These are more men workers in proportion to the agricultural population than there were in 1860, the last year of democratic power prior to the rebellion. There were 1,000,000 of them then; there were in 1898, the last year of the last term of the last democratic president. The tariff in each case has made great advances. Here are some of the reasons why. The tariff was the mainstay of 1896 and 1900 with champion the maintenance of a tariff which will give adequate protection to every American product which is exported. Special Cases at Danville gave excellent reasons why the American people will, in 1906, continue to maintain the tariff, and to do the magnificent work which is being done by the republicans party.
CUBA'S DISORDERS
The revolutionary outbreak in Cuba has not received much notice by loyal Americans. We have heard much about the welfare of the island republic. Under President Palma it has made extraordinary progress in industry, commerce and internal development. Its rapid rise as a self-governing nation has justified our previous ceding of the island. It has been long felt, it is my foster child and our close relationship and domestic troubles have been intimately connected. It is a proud people striving to be truly worthy of their heritage.
The present trouble may strengthen our contemptuous opinions of our southern neighbor that all Latin American peoples are unsteady by nature. As a matter of fact, the trouble is not cast off the old routine. Chili, new visited by the earthquake, is the most recent example of the world's misfortunes. The Argentine has been suffering from the frost in wealth and trade. The same fate has befallen Brazil. Mexico's position is unchallenged. And Cuba, in production of sugar, commerce, shows a remarkable record for the five years of peace enjoyed.
A revolution led by the disorderly elements now in control threatens the government in public life is the apathy and indifference of society. So long as the people remain indifferent to government and the confidence of other countries in her success.
PUT RICH THIEVES IN JAIL
In its prominently displayed tendentious material, the New York Sun reports that—
The great, and for the present the successful, issue of the fundamental difference in public life is the apathy and indifference of society. So long as the people remain indifferent to government and the confidence of other countries in her success.
THE TOWN IS IN TROUBLE
Owing to the misrepresentations of a man and wife, police personnel are stationed on the "Fleet" and order pretty women, last week the editor of the Office Tower was compelled to ask his drama staff to get enough papers to print The Tower. Our credit is good, and we are perfectly willing to get out his humorist, but now we shall have to be careful lest we be caught in a barrel without a shotgun of our subscribers come in and pay up their bills. We have been paying out with cash in advance before the next invoice comes, which isn't right. We should have waited until the money came in, but we are not going to be held up because of this screwball trouble, but that is the situation about The Town. We are the losers, not for running a clothing ad, and while the cost was somewhat abhorred, it was not the least thing to please some people have of our honesty. Office Tower.
Well Met!
Do you're thinking of marrying the fellow who came to your house to talk over events in his friend, and they sat over two steins of beer? "Don't you know it is rumored she is a woman of a certain sort?" "Yes." "That part of it is all right. It is not the least easiest. You know I have a questionable future."
A man and woman were arrested last night for the murder of a man named "Mamma, has Dad got two names in his name?"
"I don't know what you mean, Mamma. Why do you ask such a queer question?"
"Well, he must have, cut I heard papa call him in two names when I was a little girl. He called him something and from what he said I thought he must belong to the Dunn family."
GEORGIA CHILD LABOR
All good citizens are interested in child labor. The object of sensible people is to prevent children working, but to prevent children from working too many hours a day. We have refused to work more than ten hours a day, and we have not worked eleven hours, but little children do. The law forbids children in legislatures to attend school, and it permits parents and employers to work their girls and little boys eleven hours a day, and twelve hours a night. There is a strong demand for a reform, a real reform.
Georgia has passed a new child labor law, and a senator voted against it. Their new law forbids the employment of any child under twelve years of age. No child under fourteen can be employed at night work. No child under sixteen can be employed in factories, or mills, unless he can read and write. It also forbids the employment of any person under eighteen years of age, unless the person has attended school at least three months during the previous year.
That is no dream of law, but it is a law, and it is stronger than Georgia has had.
Oklahoma wants a reasonable law that will allow the child to get a good education, and to have an efficient bodily condition in childhood. Daily Advertiser (Ardmore, I. T.).
Both hemispheres look alike to an observer standing above the Pacific line of North and South America.
Mr. Gompers has not yet explained how the Panama canal can be dug by wind pressure without laborers.
The Bryan movement may be a great invention, though the strongest thing the democratic party has to offer is a word.
Word has been receiving from the copper mines at Montauk that the dividend of machinery ordered by the Blake Milling, Mining & Investment Company has been placed in the hands of the smelter. The mill was found to be too heavy and a broad base was necessary. The mill ordered for the purpose of handling the huge ore chine over the soft roads. The mill will soon be ready to begin operations.
THE STORE THAT'S ALWAYS BUSY
respectfully
SOLICITS YOUR ORDERS
for
NATIVE FRUIT
Let us know what you can use and we will endeavor to get it for you. Our prices are always right.
IKE DAVIS
Orders We Want
The Optic Company
Printers, Publishers
REO AUTOMOBILES
The automobile that has been proven the best!
Hardware, Tinning and Plumbing. Harness and Saddlery
F. J. GEHRING
Masonic Temple, Douglas Ave.
FOOT COMFORT
If your feet hurt you it puts you in bad humor with yourself and everybody else. Why don't you avoid such a state of affairs by using an article that will relieve your tired, burning, aching feet?
Nyel's "Eas' em"
will give you instant relief and also save your stockings. Get a box next time you are here. Price 50c.
O. G. SCHAFFER
OUR HOME COOKING DEPARTMENT
Is proving immensely popular with the Las Vegas Housewives. Particular attention given to special orders for parties and entertainments
C. D. BOUCHER
Everybody Takes Their Hat Off to the
Hart, Schaffner and Marks Clothing
The Clothing that has gone to the front.
The Clothing that will stand comparison with lines much higher in price.
The Clothing that is hand tailored.
The Clothing that holds its shape and has the style and fit.
Every Garment Guaranteed
BOSTON CLOTHING HOUSE
M. Greenberger, Prop.
EXCLUSIVE DISTRIBUTOR
DOMESTIC FINISH
The only "RIGHT" way to launder shirts, collars and cuffs. Makes the garments not longer and fit better and is the recognized standard of perfection by particular dressers. Rough, dry and flat work at lowest prices.
Las Vegas Steam Laundry
Phones: Las Vegas, 17
Colorado, 81.
A. O. WHEELER, Prop.
Majestic Ranges
That's All
Are you hunting stoves
such as the cold snap
left them? And if
you need repairs. We
can furnish them.
LUDWIG W. ILFELD
THE HARDWAREMAN
THE WEATHER
August 26, 1906
Temperature
Maximum ........................................... 83
Minimum ........................................... 49
Range .................................................. 34
Humidity ............................................. 64
6 a.m. .................................................. 49
12 p.m. .................................................. 74
6 p.m. .................................................. 65
Pre-dewpoint ......................................... 65
Forecast: Partly cloudy tonight and Sunday with local showers in the eastern portion of the territory.
PASSENG DAY
Clouds but no rain are predicted for tomorrow.
Tuesday afternoon there will be an informal reception for ladies at the Y.M.C.A.
C. H. Bully is having the appearance of the Plaza Sanatorium on the west side improved by making repairs to the large balcony in front.
Sunday hours for bus passengers at the depot have been set at 9 a.m. and gas are from 9 a.m. to 1 p.m. and from 4 p.m. to 6 p.m. The delivery window will be open on Sundays from 5 to 6 p.m.
Very few farmers are coming to the city now as all are busy getting their fields ready for fall crops because of the heavy year this year. The guest of the week e.o.m. has been transferred.
Rev. E. A. Holbert of El Paso, Texas, in charge of the Baptist missionary work in the Lone Star State, has been writing to the editor of the pulpit of the Las Vegas Baptist church on his day evening, September 2.
There will be a meeting of the Lions club, another one of the civic organizations in America, at 7 p.m. at the Optic saloon and is very important and will come up for consideration. Chairman is the secretary of the association and called the meeting.
Misses Genevieve and Neil Ragin, daughters of C. H. Bully, the photographer have arrived in Las Vegas from the East City and will again make their home here. The young ladies have a large number of old friends in this city who are delighted to welcome them back to the Meadow City.
Mr. Hazard stated to The Optic this morning that his trip east had been very successful and he has one recommendation of the value of land as a starter. From all indications this fall the fields of Las Vegas will soon be dotted with corn and beans and will be transformed from wide stretches of fallow land to as beautiful an agricultural section as can be found in the country.
Brandenburg, the weather man, is again back in his post at Denver, and as usual, states that the weather reports sent to this city, Mr. Brandenburg, officiated during the month of June, are correct. By past record, heavy rains can be expected during the remainder of the month.
Rev. L. G. Jacobs, pastor of the Lutheran church in Raton and this city, has accepted a call to Salem, Oregon, and will preach his last sermon in Las Vegas tomorrow evening. Mr. Jacobs was tendered two calls recently, one to Raton and the other to Salem, and finally decided to accept the latter which is a big step upward in his career as a minister of the gospel as it is an excellent charge. A farewell will immediately be appointed for Rev. Mr. Jacobs who will carry on the work in this city until the end of the month. He gave no more of his time Mr. Jacobs was born, reared and educated in Fort Wayne, Indiana, than twenty years ago from Raton about three years ago from Pittsburgh, Pennsylvania. He has lived in a large section of friends throughout the northern portion of New Mexico and has done excellent work among the natives. His congregation and all who knew him will regret to see him leave.
The democratic convention of the state of New Mexico met in the offices of George H. Huneker in this city this morning at ten o'clock and passed a call for delegates to the county convention to be held on September 8th at the center of the county. The purpose of the convention is to select delegates to the territorial convention at Santa Fe on September 12.
BATTLE OF THE RAILS.
D. W. Head has been appointed traveling salesman for the Gulf Colorado & Santa Fe at Fort Worth, Texas.
The Santa Fe is optimistic to report that the results of the most recent trip in Kansas and Oklahoma this season and are beginning to increase the number of cars they are sending down on all the divisions in that territory.
The Atchison, Topeka & Santa Fe has adopted plans and within a few days the contract will be let for the building of a new railway employees hospital at Trinidad, Colorado, which is expected to cost approximately $2,000.
Insurance officials of the Pacific Coast announce that the homesteader's business this week exceeds all previous records this year; more than 1,000 persons are advancing themselves low rates to visit the cheap lands in the Pecos valley and in Kansas, Colorado, Oklahoma and Texas.
Starting out one of the immense 500 horse freight engines on the Santa Fe was brought into the San Bernardino shops today. Needing this machine the cylinders are on sale. The engine was sidetracked in the Needle's Fork by a broken engine, the cylinders being torn off the engine and completely putting it out of business. It will be rebuilt in the shops here.
Winning the first croquet jack lot or prize in the last tournament held at Worcester, and the Canadians went home with their share of prizes.
FOR SALE—LaFitte's first class ticket office, Chicago, expires in 21 days. Call at 720 Main street.
NOTICE FOR PUBLICATION,
Department of the Interior, Land Office, The Santa Fe, N. M., August 6, 1906.
Notice is hereby given that the following person has filed his intention to make final proof in support of his claim and that said proof will be made before the Land Board of Commissioners at Las Vegas, N. M., on September 25, 1906, viz: Frank Magruder, of Great Falls, Montana, H. B. 14, 1679 for the S W 1/4 S W 1/4, W 1/2, S W 1/4 of the S E 1/4 S E 1/4, S E 1/4 of Sec. 12, T. 28 N, R. 12 E.
He names the following witnesses to prove his claim: John C. Smith and cultivation of said land, viz: Frank Magruder, D. Padilla, of Hot Springs, M. C. Cuellar, of Raton, Las Vegas, N. M.; Simon Guzman, of Raton, N. M.; Mauricio Larezo, of Cuerpo de Indios, N. M.
MANUEL R. OTERO, Register
The Hygeia Ice
Made from Pure Distilled Water.
PRICES
2,000 lbs. or more each delivery, - 20c per hundred
1,000 to 2,000 lbs. " 30c "
200 to 1,000 lbs. " 40c "
50 to 200 lbs. " 50c "
Less than 50 lbs. " 75c "
CRYSTAL ICE CO., McGuire & Webb
Both Producers, 507
We Want to Show You
WHAT
ST. CHARLES CREAM IS
How it works in ice cream and coffee or on fruits and cereals.
We will demonstrate it the rest of the week.
STEARNS, the Grocer
J. C. JOHNSEN & SON
UNDERTAKERS AND LICENSED EMBALMERS
We carry the largest and most complete stock in Las Vegas. We give the lowest price on caskets and embalming bodies for shipments. Perfect satisfaction guaranteed. Thirty-five years experience in this line.
Sixth St. Opposite City Hall. Colo. Phone, 258
GROSS, KELLY & CO.
(INCORPORATED)
WHOLESALE MERCHANTS
WOOL, HIDES, AND FELTS A SPECIALTY
Sale Agents for the
BAIN WAGON
The Pure Mountain Ice
That Made Las Vegas Famous
RETAIL PRICES
Per 100 lbs.
1,000 pounds or more each delivery . 15c
500 to 1,000 pounds, each delivery . 20c
50 to 200 pounds, each delivery . 25c
Less than 50 pounds, each delivery . 40c
AGUA PURA COMPANY
Office 620 Douglas Avenue
MEATS
We will have for your Sunday's Dinner a few of our own
HOME GROWN SPRING LAMBS
These are extra fine and the price very reasonable considering quality; also a fine lot of
HOME DRESSED HENS
killed here fresh today. Try them once just to see how much better they are than the shipped ones
GRAAF & HAYWARD
GROCERS, BUTCHERS AND BAKERS
S and T Post Binders and Loose Sheet Holders for Sale by The Optic Sales Department | 0a8e30f5-0462-4901-89d4-74d3c8c39fa7 | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 29,737 |
August 2014
Liebe Malteser, so direkt nach den Sommerferien möchte ich erst einmal viele neue Kolleginnen und Kollegen bei uns begrüßen. Neben neuen Bundesfreiwilligen und Jugendlichen, die ein Freiwilliges Soziales Jahr bei uns Maltesern machen, heiße ich auch mehrere Mitarbeiterinnen und Mitarbeiter im Hausnotruf-Team herzlich willkommen und freue mich, dass sie sich für uns entschieden haben. Ich wünsche Ihnen viel Spaß, gute Erfahrungen und ein angenehmes Miteinander mit den anderen Maltesern. Gleichzeitig möchte ich nicht nur Sie, sondern alle Malteser nochmals einladen, an der Diözesanversammlung und dem anschließenden Sommerfest hier in Alt Lietzow teilzunehmen. Lassen Sie uns gemeinsam am Sonnabend die Malteser-Gemeinschaft erleben! Im Rahmen der Diözesanversammlung wird es auch einige Verabschiedungen
geben – zwei möchte ich hier bereits erwähnen: Ansgar Köhler und Dr.Kay Oliver Thiel haben ihre Aufgaben als zentrale Einsatzleitung für den Sanitätsdienst abgegeben. Ich bedanke mich schon einmal hier an dieser Stelle für ihre hervorragende, über Jahrzehnte geleistete ehrenamtliche Arbeit für die Berliner Malteser. Ein weiterer Dank geht an Frau Dr.Ziefer, die Ihr jahrelanges wirken als Beiratsvorsitzende der Malteser abgegeben und an Dr.Gerd Westdickenberg übergeben hat.
Ihr
Erfolgreicher Abschluss: Teilnehmer mit „Pyramide-Konzept"-Zertifikaten.
www.malteser-berlin.de
Das erste Zertifikat für die Manna-Kita!
dungsprozess. Das aus den Niederlanden stammende Konzept wird nun seit einem Jahr in der Kita gelebt und von den Kindern und Eltern begeistert angenommen.
Im Mai jährte sich das Bestehen des Kindergartens des Familienzentrums das erste Mal. Viel wurde in dieser Zeit geleistet. So können derzeit täglich 54 Kinder von dem ab September kompletten Team betreut werden. Ein besonderes Resultat der Arbeit konnten die Mitarbeiterinnen und Mitarbeiter der Kita nun in der letzten Sommerferienwoche entgegennehmen: das Zertifikat zur Pyramide-Kita! Damit ist unser Kindergarten der zweite Kindergarten Deutschlands, der nach den neuen Zetifizierungsrichtlinien des Cito-Verbandes ausgezeichnet wurde. Dem vorangegangen war ein einjähriger Fortbil-
Herausgegeben von:
Malteser Hilfsdienst Kommunikation & PR V.i.S.d.P.: Matthias Nowak Alt-Lietzow 33 10587 Berlin
Tel.: 030 / 348 003-800
Fax: 030 / 348 003-809 firstname.lastname@example.org www.malteser-berlin.de
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/malteserberlin
August 2014
Das Malteser Familienzentrum Manna bekommt Nachwuchs: Gartenprojekt „ZusammenWachsen" wurde offiziell eröffnet
Unter dem Motto „ZusammenWachsen" entsteht in direkter Nähe des Manna ein Bildungs- und Erfahrungsgarten.
Nur drei U-Bahnstationen entfernt ist unser Schrebergarten ein Projekt für alle - sowohl für die Kinder aus der Kita, für die Schulkinder aber auch für die Erwachsenen und die Seniorengruppen.
Der Kleingartenverein am Buschkrug bietet uns eine tolle Umgebung und eine gute Zusammenarbeit, für die wir sehr dankbar sind. Gemeinsam die Natur kennen lernen, erkunden, säen, pflegen, kultivieren und ernten, das ist das Ziel für unseren kleinen aber sehr feinen Garten.
Eines der ersten Projekte: selbstgebaute Vogelhäuser.
Alle Altersgruppen packen gerne mit an, um dieses Projekt gemeinsam „ZusammenWachsen" zu lassen. So entsteht ein Miteinander von Jung und Alt, wie es heutzutage so selten geworden ist. Gleichzeitig lernen Jung und Alt viel über die Natur kennen - und erkennen, wie schwer es ist, gesunde Lebensmittel herzustellen.
Tatkräftige Unterstützung beim Pflanzen: Bezirksstadtrat (Jugend und Gesundheit) Falko Liecke, Bezirksstadtrat (Soziales) Szczepanski, Bundestagsabgeordnete Christina Schwarzer, eine Vertreterin der Sixt-Stiftung und Eisschnellläuferin Bente Kraus (v.l.n.r.).
www.malteser-berlin.de
August 2014
Sommerreise des Malteser Schulprojekts St. Franziskus
Kinder und Jugendliche der sechsten und siebten Klasse verbrachten herrliche Sommertage am Schweriner See. Untergebracht waren sie in einer Jugendherberge keine hundert Meter vom See entfernt. Im riesigen Garten gab es die Möglichkeit Beach-Volleyball, Tischtennis und vieles mehr zu spielen. Als besondere Aktivitäten standen Kanufahren, Kistenklettern und ein Ausflug an die Ostsee auf dem Programm. Die Kinder hatten anfangs etwas Schwierigkeiten, sich auf „Natur pur" einzulassen, haben es aber zunehmend genossen, kamen zur Ruhe - und einige wollten schließlich verlängern.
Mit den Gemeindesanitätern bei der Ministrantenwallfahrt in Rom
Vom 3. bis zum 9. August 2014 machten sich rund 50.000 Ministranten aus ganz Deutschland, davon ca. 180 Ministranten aus dem Erzbistum Berlin auf dem Weg nach Rom, um den Papst zu besuchen. Mit dabei waren auch drei Gemeindesanitäter und ein Einsatzsanitäter vom Malteser Hilfsdienst der Ortsgliederung West. Ihre Aufgabe bestand darin, den Berliner Ministranten bei Verletzungen und Krankheiten zur Seite zu stehen. „Natürlich haben wir aber auch Anderen geholfen, wenn unsere Hilfe benötigt wurde" erzählt Pascal Mach. „Glücklicherweise gab es nur kleinere Hilfeleistungen, wie z.B. Nasenbluten,
Verstauchungen und Blasen an den Füßen, so dass wir es selber versorgen konnten" berichtet der Einsatzsanitäter weiter. Viel Freizeit hatten die vier Sanitäter nicht, dennoch hatten sie die Möglichkeit auch in den Kleingruppen die Stadt zu erkunden und viele Erlebnisse aus der ewigen Stadt Rom und der Begegnung mit dem Papst mit nach Hause zu nehmen. Ein herzliches Dankeschön an die vier Sanitäter die Berliner Ministranten nach dem Motto der Wallfahrt: „FREI! Darum ist es erlaubt, Gutes zu tun" zu unterstützen.
ISTAF-Freikarten für Malteser – Besuch im Olympiastadion für alle ein Erlebnis
Viele Malteser hatten sich bemüht, doch nur 40 Karten hatten wir zur Verfügung. Ende August konnten diese 40 Malteser dann live beim ISTAF dabei sein. Das große Stadionsportfest der Leichtathletik bot wieder einmal Leistungen der Weltklasse. Gekrönt wurde die Veranstaltung von einem Weltrekord im Hammerwerfen der Frauen. Auch in den kommenden Monaten werden wir versuchen, immer mal wieder Karten für Veranstaltungen spontan zu verlosen.
www.malteser-berlin.de
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/malteserberlin
August 2014
Besuchs- und Begleitungsdienste und Demenzarbeit feiern gemeinsam Sommerfest
Für den Nachmittag des 14. August war wechselhaftes Wetter vorhergesagt. Doch dann gab es doch noch viel Sonne, wenig Wolken und somit beste Bedingungen für ein tolles Open-Air-Konzert auf dem Hof der Diözesangeschäftsstelle. Den vielen Gästen des diesjährigen Sommerfestes von den Besuchs- und Begleitungsdiensten, der MalteserRedezeit und der Demenzarbeit boten die drei Musiker von "Live Music Now" mit Gesang, Bass und Gitarre einen ganz besonderen Augen- und Ohrenschmaus. Es gab guten Jazz mit bekannten Melodien und flotten Rhythmen. Be- schwingt ging es dann an die leckeren Gaumenfreuden vom Buffet. Wir freuen uns über die rege Beteiligung und danken den Musikern und allen Helferinnen und Helfern für ihren Beitrag zum Gelingen des Festes!
Hören und Helfen: Charity Concert im Malteserladen
Am Abend des 28.08. war Rashidii Reynolds mit seiner Band „Just Blue Sky" zu Gast im Malteserladen. Durch seine Auftritte in der benachbarten Marheineke-Markthalle ist er mit seiner Mischung aus Soul, Jazz und Blues bereits zu einer festen Größe in Kreuzberg geworden. Wir danken ihm und seinen Musikern für den stimmungsvollen Sommerabend im Malteserladen und unseren Konzertgästen für alle Spenden! Das Konzert wurde zugunsten der Betreuungs- und Kulturangebote für demenziell veränderte Menschen veranstaltet. Auch Sachspenden – hochwertige Kleidungsstücke, schicke Accessoirs, neuwertiges Spielzeug, besondere Schätzchen für Groß und Klein – nimmt der Malteserladen weiterhin gern entgegen!
Neu gewählt: Dr. Gerd Westdickenberg neuer Vorsitzender des Malteser Beirats
Dr. Gerd Westdickenberg, ehemaliger Deutscher Botschafter, ist neuer Vorsitzender des Beirates der Berliner Malteser. Er löst in dieser Funktion Frau Dr. Annemarie Ziefer ab, die lange Jahre diesem Gremium vorgestanden hat. Im Rahmen der Diözesanversammlung am 6.September wird er seine Ernennungsurkunde erhalten. Ein ausführliches Gespräch mit dem neuen Vorsitzenden des Beirats gibt es in den kommenden BerlinNews.
Samsung spendet Waschmaschine
Die Eisschnellläuferin Bente Kraus, Patin des Malteser Familienzentrums Manna, nahm eine besondere Spende für die Malteser entgegen: Die Waschmaschine der Firma Samsung wird im Malteser Hort der Marienschule in Potsdam zum Einsatz kommen. Vielen Dank!
www.malteser-berlin.de
/malteserberlin
August 2014
Ideenmanagement: Ausgezeichnete Idee!
Sind alle Leitungen im Kunden-Service-Center belegt, landet der Anrufer in der Warteschleife. KSC-Mitarbeiterin Anja Bunzel hatte die Idee, die Wartezeit für den Anrufer informativer zu gestalten. Informationen zu den Themen Rauchmelder, mobiler Notruf, Malteserladen oder Migranten Medizin wären denkbar.
Ausgezeichnet, dachte die Jury. Und ausgezeichnet wurde diese Idee: Anja Bunzel erhielt eine Prämie von 100 Euro.
Ideenmanagement bei den Maltesern Berlin
Grundsatz & Ziel
Die Expertise, die Kreativität und die Innovationsfähigkeit unserer Mitarbeiterinnen und Mitarbeiter bilden die Quelle für den kontinuierlichen Modernisierungsprozess der Malteser in Berlin.
Mit dem betrieblichen Ideenmanagement ist ein Forum für unsere Mitarbeiterinnen und Mitarbeiter in Berlin geschaffen, um ihre Vorstellungen und Vorschläge zur Steigerung der Effizienz und Effektivität der Berliner Malteser einzufließen.
Ziel des Ideenmanagements ist es, die Erfahrungen und das Know-how unserer Malteser im Sinne einer effektiven, wirtschaftlichen, und innovativen Arbeitsweise zu erschließen und unsere Mitarbeiterinnen und Mitarbeiter am Erfolg ihrer Ideen zu beteiligen.
Gegenstand
Gegenstand des betrieblichen Ideenmanagements sind alle Ideen und Anregungen, die geeignet sind, die Arbeitserledigung der Dienstbereiche einfacher, schneller, wirtschaftlicher, sicherer oder kundenfreundlicher zu gestalten.
Vorschläge zum Ideenmanagement können beispielsweise folgende Bereiche betreffen:
- Arbeitserleichterung & Arbeitsbedingungen
- Information & Kommunikation
- Mitarbeiterzufriedenheit & Motivation
- Arbeitssicherheit & Gesundheitsschutz
- Energie & Umwelt
Ideen, die allerdings nicht als Vorschläge angenommen werden können sind:
Ideen,
- die aus einem dienstlichen Auftrag entstehen oder eigenverantwortlich umgesetzt werden können,
- die nur allgemeine Hinweise und Anregungen darstellen oder lediglich geringe Vorteile erwarten lassen,
- die bereits eingereicht oder umgesetzt wurden
Teilnahme
Ideen können von allen unseren Mitarbeiterinnen und Mitarbeitern des Malteser Hilfsdienst e.V., der Malteser Hilfsdienst gGmbH und der Aventino GmbH in der Erzdiözese Berlin eingereicht werden.
Teilnehmen können auch ehemalige Mitarbeiterinnen und Mitarbeiter im Ruhestand.
Vorschläge können auch gern im Team, von mehreren Mitarbeiterinnen und Mitarbeitern, entwickelt werden.
www.malteser-berlin.de
Die Höhe der Bewertungspunktzahl ergibt sich durch einfache Multiplikation der Punktwerte mit dem Prämienfaktor 0,5 (Der Betrag wird ggf. in fünferschritten aufgerundet). Dabei ist die Höhe der Prämie mindestens 40 Euro.
Punkte A x Punkte B x Punkte C x Faktor 0,5 = Prämie (mind. 40 Euro)
Vorschlagsannahme
Es werden Ideen angenommen, die neuartig sind, eine spürbare Verbesserung oder größere Einsparung erwarten lassen sowie mit angemessenem Aufwand umgesetzt werden können.
Umsetzung
Ob und in welchem Zeitraum ein angenommener Vorschlag umgesetzt wird entscheidet die Geschäftsleitung.
www.malteser-berlin.de
August 2014
CSR was ist das??? Corporate Social Responsibility bei den Berliner Maltesern
Wie in der vergangenen Ausgabe der Malteser News Berlin berichtet, starten die Berliner Malteser mit dem Management-Konzept für gesellschaftliche Verantwortung „CSR" (Coporate Social Responsibility).
Am 20. und 21. August wurde offiziell im Rahmen einer „Kick off"-Veranstaltung mit unseren Führungskräften und Funktionsträgern der Prozess angestoßen.
CSR gliedert sich in vier Handlungsfelder. Beim Kick off wurde besprochen, wie wir nun das erste große Handlungsfeld „Arbeitsplatz" in Angriff nehmen.
Mit dem Auftrag, dieses Themenfeld zu bearbeiten wurde die „Arbeitsgruppe Personal" gegründet. Bei der Zusammenstellung der siebenköpfigen Arbeitsgruppe war es das Ziel, einen größtmöglichen Querschnitt aus Dienstbereichen, Funktionen und Standorten der Berliner Malteser abzubilden.
In die Arbeitsgruppe wurden berufen: Anja Bunzel (Mitarbeitervertretung), Monika Freitag (Personal), Robert Golz (Hausnotruf/ Potsdam), Ludwig Brenneis (Region), Kerstin Kurzke (Hospizdienst/ Karlshorst), Thomas Engler (Rettungsdienst/FD), Daniela Ripp (Familienzentrum Manna).
An dieser Stelle möchte sich die Geschäftsleitung auch noch einmal herzlich bei den Gruppenmitgliedern bedanken, die zusätzlich zu ihren umfangreichen Aufgaben diese wichtige Rolle im CSR Prozess übernehmen.
CSR soll zum festen Bestandteil unserer Organisationskultur werden – dies kann aber nur passieren, wenn jeder von Ihnen Teil des Prozesses wird.
Daher ist der nächste Schritt Sie in den CSR Prozess zu integrieren. Demnächst wird jede Führungskraft mit ihrem Team eine Befragung zum Thema CSR / Handlungsfeld Arbeitsplatz durchführen.
Die Ergebnisse der Teambefragungen werden dann durch die AG Personal ausgewertet und Maßnahmen abgeleitet. Wir werden Sie weiterhin über den CSR Prozess der Berliner Malteser auf dem Laufenden halten.
www.malteser-berlin.de
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/malteserberlin | <urn:uuid:5f0678e4-dec2-481e-b486-7d3ebe327af0> | HuggingFaceFW/finepdfs/tree/main/data/deu_Latn/train | finepdfs | deu_Latn | 13,651 |
Spokane County 4‐H Teen Advisory Group (TAG)
Draft Minutes – 10‐26‐10
(CELL PHONES ON THE TABLE IN A PILE!)
Attendance:T. Burton, R. Shrauger, C. Jansen, J. Ambach, J. Viherlathi, G. Varrella, K.
McCloskey
Facilitator: T. Burton
Secretary: Varrella
Minutes (review): Approved as revised
Treasurer's report: $2,667.63 (‐$800) = $1,867.63
Reports/updates
Dels: Julia, Josh, Summer, Tricia were there. We made nearly nothing. Everyone who came in did buy a clover (except for two)
Snow shoeing:
Ag. Expo
UnfinishedBusiness
Snowshoeing
o Snow Shoe on MLK Day Jan 17 th or the weekend of the 22 nd
o Committee of Josh, Julia, and Rachel with advisor
o REI $5 pair working on a deal
o Survival instructor
o Bear Creek Lodge (Sam) 24817 North Mount Spokane Park Drive (509) 238‐ 9114
o Strategy for the group
[x] Josh communicates with Summer on general details and gets back to the rest of the team
[x] Julia and Rachel on advertisement
Ag ExpoFebruary 1 ‐ 3 at the Spokane Convention Center
We got our booth
o What are we going to bring…rabbits, chickens, goat(s), duck(s), dogs
o Who will be there…Chelsea & Rachel one day (maybe two), Tricia part of each day, Josh after school, ….
o Raffle
[x] Crowd specific items
[x] A daily prize and a grand???
222 N Havana, Spokane, WA 99202-4799
509-477-2048 * Fax: 509-477-2087 * TDD 1-800-833-6388 * http://spokane-county.wsu.edu/
Cooperating agencies: Washington State University, U.S. Department of Agriculture, and Spokane County. Extension programs and employment are available to all without discrimination. Evidence of noncompliance may be reported through your local Extension office.
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[x] Jelly bean count
NewBusiness
Next time [spring] at Del's … 4‐H information with limited workshops for large animals. This would be a way to reach more people and provide a better service activity
Assembly Friday 19 th 2pm Deer Park
o Chelsea & Rachel ... goat and chicken
o Tricia … rabbit
o Bridget Roll … Dog
o Tyler … Beaded Cat
o Keller's sewing
o Madison (Noralee's girl) … fancy chicken
o Meet at Deer Park Elementary at 1:30 pm
o Assembly is 45 minutes long and there will be at least
Dec 14 th 6:30 meeting at FAB
o Tricia & Julia will go with Karen and Gary to the base
o They will have a small PP to go along with opportunities for teens
Next meeting date: Dec 21 at 3:00 pm
Adjourned @ 8:05 pm
Cooperating agencies: Washington State University, U.S. Department of Agriculture, and Spokane County. Extension programs and employment are available to all without discrimination. Evidence of noncompliance may be reported through your local Extension office. | <urn:uuid:572fb5a9-f810-4790-b3e5-b12ba98fb81b> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 2,637 |
Cher(e)s collègues,
Impossible de parler de l'année qui commence sans revenir sur celle qui vient de s'écouler. Nous venons de vivre une année 2020 qui au niveau planétaire a connu dans le domaine de la médecine et de la recherche biomédicale à la fois le pire (avec par exemple la promotion par certains, de façon excessive et injustifiée, de traitements notoirement inefficaces), mais aussi le meilleur avec l'explosion du concept de vaccin à ARN, par un scénario digne des meilleures sagas et qui trouvera sans nul doute la place qu'il mérite dans les futurs ouvrages d'histoire de la médecine.
Plus près de nous, l'épidémie COVID-19 a vu nos laboratoires et structure de recherche s'adapter rapidement à une situation totalement inédite, et mettre en place et appliquer des plans de continuation d'activité ayant permis de maintenir la production de recherche et l'encadrement de doctorants les meilleurs possibles compte tenu du contexte. En parallèle, plusieurs laboratoires ou services hospitaliers ont contribué de façon active à l'effort mondial de recherche autour de la COVID-19, en publiant des travaux originaux dans le domaine du dépistage, de la prise en charge et des conséquences de la pandémie.
Malgré ces difficultés, la fédération IRIB a maintenu nombre de ses activités, en particulier en contribuant de façon importante à la phase finale de préparation du prochain contrat de plan Etat Région, ainsi que dans la future stratégie de spécialisation intelligente (S3) de la région, où l'innovation biomédicale occupe une place centrale. Nous pouvons également nous féliciter des réussites en termes de financement de grands équipements, principalement via les dispositifs RIN plateforme qui, en 2020, ont bénéficié en particulier aux plateformes IBISA, PRIMACEN et PISSARO. Enfin, notre projet d'Unité Mixte de Service (UMS) progresse, toujours avec le fort soutien de l'Université en termes de dotation financières et de ressources humaines, il a maintenant été présenté et reçu favorablement par ses potentielles tutelles Inserm et CNRS. J'en profite pour remercier tous les acteurs qui ont contribué activement à ces réussites. S'il est impossible de tous les citer, je voudrais tout particulièrement noter le remarquable travail réalisé par Ludovic Galas, à la fois dans le domaine des grands équipements et dans celui du dossier UMS.
L'année 2021 débute avec le formidable espoir apporté par le déploiement rapide de la vaccination sur notre territoire. Nous comptons sur chacun pour diffuser la 'bonne parole' autour de vous, auprès de vos proches, de vos relations personnelles et professionnelles, etc... et témoigner sur l'exceptionnelle efficacité et sécurité des solutions vaccinales disponibles, et la nécessité de recourir largement à la vaccination dès que possible.
Plus spécifiquement pour ce qui concerne l'IRIB, 2021 sera encore une année importante, avec en particulier les évaluations de nos laboratoires et unités de recherche par l'HCREES et les grands organismes, pour un CQD qui devrait selon toute logique être prolongé d'une année (2022-2027). Nous espérons également que 2021 verra aboutir nos démarches de labellisation de l'UMS, et tout particulièrement sa reconnaissance par les grands organismes.
Enfin, 2021 débute pour l'IRIB par un changement important au niveau de sa direction. En effet, le comité de direction réuni le 13 janvier a proposé à l'Université de confier la direction de la Fédération au Pr Pierre Déchelotte. Ces années de direction de l'IRIB ont été particulièrement riches : en plus des évolutions majeures déjà évoquées plus haut dans la structuration des plateformes, nous avons renforcé les liens avec la recherche clinique, en lien avec le CHU et les structures universitaires, et géré la transition entre la structuration Haut Normande en GRR vers les dispositifs actuels des Réseaux d'intérêt Normand. Cette transition doit bien évidemment se poursuivre en gardant en ligne de mire l'objectif de création d'une fédération normande. Il ne fait aucun doute que Pierre saura poursuivre ces objectifs avec l'énergie qu'on lui connaît, et fournir un nouvel élan dans la vie de la Fédération et dans le soutien à la recherche biomédicale Rouennaise.
Je vous souhaite à toutes et à tous mes meilleurs vœux pour l'année 2021, qu'elle vous apporte bonheur et accomplissement personnel et professionnel.
Vincent Richard
Les Fédérations (ou Départements) Hospitalo-Universitaires (FHU ou DHU) sont des initiatives réparties sur toute la France, déclinées pour ce qui nous concerne au niveau de l’inter-région G4 (Amiens, Caen, Lille et Rouen). L’objectif est de renforcer les relations hospitalo-universitaires au travers d’un projet de recherche, de soin et d’enseignement, sur des thématiques médicales d’excellence.
Une première vague menée en 2014 (qui avait conduit à l’obtention de 2 FHU à Rouen), portée en parallèle par Lille et par un consortium Amiens-Caen-Rouen, a fait l’objet d’une évaluation qui a « mis en évidence une structuration réelle des thématiques portées par chacune d’entre-elles » (rapport G4). Ainsi, un nouvel appel à projet FHU, cette fois-ci unique, a été lancé en 2020 par le G4 avec le soutien de l’Inserm et des quatre universités de l’inter-région Nord-Ouest.
Seize projets, tous à forte composante inter-régionale, ont franchi la barre de l’analyse de l’éligibilité (réalisée par les CRBSP) et ont fait l’objet d’une évaluation par des experts externes, et par un comité d’évaluation national (présidé par le Pr Jean-François Dhainaut) avec audition des porteurs. L’arbitrage du G4 a conduit à retenir 8 dossiers, dont 3 portés par des structures Rouennaises :
- **FHU CARNAVAL** (CArdiac Research Network on Aortic VAlve and heart faiLure) portée par Hélène Elchaninoff, Service de Cardiologie et UMR U1096 EnVI
- **FHU G4 GENOMIQUE** (Développement de la génomique médicale à l’ère post-génome), portée par Thierry Frébourg, Service de Génétique et UMR U1245 GPMCN
- **FHU PEA** (Facteurs de vulnérabilité/résilience influençant les trajectoires développementales et les modalités adaptatives d’enfants et d’adolescents confiés à l’aide sociale à l’enfance), portée par Priscille Gerardin, Service de Pédopsychiatrie
A noter que l’UMR U1245 GPMCN est impliquée également dans la FHU A2M2P portée par Sonia Dollfus à Caen, et que la FHU RESPIRE portée par Claire Andrejak à Amiens, intègre les Unités CNRS 6014 COBRA et 6270 PBS, ainsi que les plateformes PRIMACEN et PISSARO. Enfin, plusieurs services hospitaliers sont impliqués dans les FHU RESPIRE (Amiens) et PRECISE (Lille).
Ces succès démontrent de nouveau l’excellence de nos structures de recherche biomédicale, ainsi que leur capacité à monter et piloter de larges projets structurants multipartenaires.
**Nomination**
Le Pr Olivier Boyer, directeur de l’Unité mixte Inserm - Université de Rouen Normandie 1234, a été nommé membre du *Board of Directors* de la *Federation of Clinical Immunology Societies* (FOCIS). Contribuant à la visibilité internationale de l’IRIB (*http://www.focisnet.org/about-focis/leadership/*), il assurera avec Megan Levings (Canada) la coordination du FOCIS *Centers of Excellence* (FCE) committee en tant que *Multinational Chair* en charge des centres d’excellence situés hors US/Canada. Le FCE *Pathophysiology, Auto-immunity and Biotherapy* qu’il coordonne à Rouen avec Catalina Abad développe des recherches translationnelles dans le domaine des maladies auto-immunes (myosites, pemphigus) et des essais thérapeutiques (biomédicaments, thérapie cellulaire, CAR T cells).
Dans le cadre des Journées Francophones de Nutrition JFN « virtuelles » organisées du 25 au 27 novembre 2020 sous la présidence conjointe du Pr Pierre Déchelotte (Président de la SFNCM) et du Dr Béatrice Morio (Présidente de la SFN), le Pr Moïse Coëffier (Inserm UMR 1073) a été invité à donner une conférence sur le thème « Entérohormones et dénutrition ». Lors de ces journées, le Dr Marie Galmiche (Inserm UMR 1073 et Département de Nutrition, CHU de Rouen) a reçu le prix Bernard Beaufrère de la SFNCM (17 k€) pour son projet de recherche intitulé « Etude de l’évolution du microbiote intestinal et du devenir de patients avec un trouble du comportement alimentaire (TCA) après 18 mois de prise en charge thérapeutique » et le Dr Asma Amamou (Inserm UMR 1073) a reçu le prix de mobilité (25 k€) pour le projet intitulé « Modulation nutritionnelle par approche probiotique de la fibrose intestinale dans un modèle murin de MICI ».
Ressources on-line : tout savoir (ou presque) sur les CAR T cells à travers un cas clinique
Le Pr Olivier Boyer (Directeur de l’Inserm U1234 – Université de Rouen Normandie) et le Dr Khadija Ait-Bih (Laboratoire d’immunologie et biothérapies du CHU de Rouen) ont publié un dossier clinique pour illustrer le principe des CAR T cells et du syndrome de relargage de cytokines qui peut émailler leur utilisation. Vous pouvez le consulter librement et tester vos connaissances sur le site Immunopaedia qui fournit des supports d’enseignement pour les cours internationaux d’immunologie organisés par l’International Union of Immunology Societies (IUIS). Olivier Boyer est membre du Steering Committee de Immunopaedia. https://www.immunopaedia.org.za/clinical-cases/immunotherapy/keep-up-while-the-storm-is-raging/
Principle of CAR-T cells. (A) Activation of conventional T cells. Recognition of a peptidic antigen presented by a molecule of the major histo-ompatibility complex (MHC, i.e. an HLA molecule in humans) by the TCR/CD3 complex provides signal 1 of T cell activation (only the ζ chain of CD3 is represented here). Co-stimulation (signal 2) is provided to the T cell by molecules such as CD80 on the antigen-presenting cell. (B) In CAR-T cells, the single chain variable fragment (scFv) of the chimeric antigen receptor (CAR) recognises the tumor antigen independently of MHC restriction. Activation motives contained in the intracellular moiety of the CAR directly provide signal 1 (CD3ζ) plus signal 2 (CD28 or 4-1BB), leading to strong activation of the CAR-T cell.
Publications
Alsharif I., Boukhzar L., Lefranc B., Godefroy D., Aury-Landas J., do Rego J.L., do Rego J.C., Naudet F., Arabo A., Chagraoui A., Maltête D., Benazzouz A., Baugé C., Leprince J., Elkahloun A.G., Eiden L.E. and Anouar Y. Cell-penetrating, antioxidant SELENOT mimetic protects dopaminergic neurons and ameliorates motor dysfunction in Parkinson’s disease animal models. Dans cet article paru dans Redox Biol. (https://doi.org/10.1016/j.redox.2020.101839), les chercheurs de l’Unité Inserm 1239 (Directeur Dr Youssef Anouar), en collaboration avec des chercheurs de l’Institut des Maladies Neurodégénératives (CNRS UMR 5293, Université de Bordeaux), du laboratoire Bioconnect (EA 7451, Université de Caen Normandie), du National Human Genome Research Institute (NIH, USA), du National Institute of Mental Health (NIH, USA), des plateformes SCAC et PRIMACEN de l’IRIB ainsi que du Service des Ressources Biologiques de l’UFR
Sciences et Techniques, ont montré qu’un peptide mimétique de la SELENOT, une protéine neuroprotectrice et antioxidantement fortement exprimée dans les tissus nerveux et endocrines, est capable de promouvoir la survie des neurones et des fibres nerveuses dopaminergiques dans des conditions neurotoxiques. Après administration intranasale, ce peptide, dénommé PSELT, a la capacité de traverser les membranes et barrières biologiques pour agir dans différents compartiments intracellulaires des neurones dopaminergiques qui sont affectés par le stress oxydant et qui sont à l’origine de la neurodégénérescence observée lors de la maladie de Parkinson. Dans des modèles de cette maladie neurodégénérative chez le rongeur, le PSELT prévient la neurodégénérescence de la voie nigro-striée et améliore ainsi l’activité motrice des animaux. Des études mécanistiques par analyse transcriptomique ont révélé que le PSELT reverse l’expression de gènes altérés dans la maladie de Parkinson en régulant des facteurs transcriptionnels impliqués dans des processus épigénétiques. Ces résultats ont d’une part mis en lumière le lien existant entre le stress oxydant, les régulations épigénétiques et la neuroprotection, et d’autre part ont permis de démontrer le potentiel thérapeutique de ce nouveau peptide ciblant le stress oxydant à différents niveaux intracellulaires pour le traitement de la maladie de Parkinson et probablement d’autres maladies neurodégénératives.
- Delessard M., Saulnier J., Dumont L., Rives-Feraillle A., Rives N. and Rondanino C. Paradoxical risk of reduced fertility after exposure of prepubertal mice to vincristine or cyclophosphamide at low gonadotoxic doses in humans. Dans cet article publié dans Scientific Reports (doi: 10.1038/s41598-020-74862-8), les chercheurs de l’EA4308 (Directeur Pr Nathalie Rives) mettent en évidence, dans le modèle murin, une forte diminution de la fertilité chez les mâles après exposition au cyclophosphamide et à la vincristine pendant la période prépubère. Les résultats montrent un impact à long terme de ces molécules de chimiothérapie sur le tissu testiculaire, les gamètes et la fertilité. Bien que ces molécules soient classiquement utilisées dans le traitement de cancers pédiatriques, les études évaluant l’impact de l’administration de ces chimiothérapies avant la puberté restent rares. Ce travail s’inscrit dans le cadre de la thèse de Marion Delessard, soutenue par une allocation doctorale co-financée par la Région Normandie et la Ligue Nationale Contre le Cancer. Projet réalisé avec le soutien de l’Agence de la Biomédecine #19AMP010.
Exemples d’altérations morphologiques du tissu testiculaire chez des souris adultes ayant reçu pendant la période prépubère de la vincristine (VCR), du cyclophosphamide (CYP) ou du sérum physiologique (NaCl). La présence de noyaux pycnotiques et de vacuoles est indiquée par une flèche et des astérisques, respectivement. | c1e4528a-5f2d-4051-87f7-cff259c19ba9 | HuggingFaceFW/finepdfs/tree/main/data/fra_Latn/train | finepdfs | fra_Latn | 13,959 |
RECOMENDAÇÃO DE SEGURANÇA
| Produto | |
|---|---|
| Descrição | O selante PU40 multiuso quartzolit é um material monocomponente à base de polímero hibrido. Pode ser usado para as diversas aplicações existentes na construção civil, indústrias e residencial de pequenos reparos. É um produto tixotrópico, estável e que resulta em um elastômero com perfeita adesão aos substratos. |
| Usos | • Junta vertical e horizontal até 0.5 cm, para estruturas ou painéis pré-fabricados em concreto; • Juntas de vedação para granito, concreto, vedação de cubas, madeira e superfícies metálicas, mesmo que os materiais possuam diferentes coeficientes de dilatação; • Colagens em geral eliminando pregos; • Vedação perimetral de vidros e esquadrias de alumínio; • Acabamentos e rejuntamentos em geral. |
| Cor | Branco, cinza e preto |
| Vantagens | |
As medidas de higiene e de segurança do trabalho, as restrições quanto à exposição ao fogo e as indicações de limpeza e de disposição de resíduos devem seguir as recomendações constantes na FISPQ do produto.
Não recomendado para:
* Contato direto com alimentos;
* Coberturas e telhados com aplicação menor que 5mm de espessura;
* Adesão estrutural;
* Juntas de dilatação;
* Não há adesão em polietileno, polipropileno e PTFE (Teflon®).
PROPRIEDADES E CARACTERÍSTICAS
| Aspecto do filme | Conforme Padrão |
|---|---|
| Tempo de formação de película | 10 a 20 minutos |
| Cura (24h) | 2,5 ± 0,5 mm |
| Escorrimento | 0 a 2 mm |
| Densidade (g/cm³) | 1,70 ± 0,05 |
| Dureza (Shore A) | 40 ± 5 |
| Tensão de Ruptura (MPa) | 1,0 (mín.) |
| Alongamento na Ruptura (%) | 100 (aprox.) |
| Módulo a 100% (MPa) | 0,6 (mín.) |
| Capacidade de Movimentação | ± 20% |
| Resistência UV (horas) | 1000 |
| Rendimento | 9,5 metros lineares para juntas de 5 mm x 5 mm |
FORNECIMENTO E ARMAZENAGEM
selante PU40 multiuso quartzolit é fornecido em cartuchos de 360 g. Manter o produto em suas embalagens originais e devidamente lacradas em local coberto, fresco, seco e longe de temperaturas extremas. Temperatura de armazenamento recomendada: +5°C a +30°C. Armazenado nessas condições, a validade é de 15 meses após a data de fabricação.
IMPORTANTE
IMPORTANTE: O rendimento e o desempenho do produto dependem das condições ideais de preparação da superfície/substrato onde será aplicado e de fatores externos alheios ao controle da Weber, como uniformidade da superfície, umidade relativa do ar e ou de superfície, temperatura e condições climáticas, locais, além de conhecimentos técnicos e práticos do aplicador, do usuário e de outros. Em função destes fatores, o rendimento e o desempenho do produto podem apresentar variações.
Em caso de dúvidas, solicite orientação técnica gratuita através do nosso SAC – 0800 709 6979
Distribuído e comercializado por: SAINT-GOBAIN DO BRASIL PRODUTOS INDUSTRIAIS E PARA CONSTRUÇÃO LTDA. – DIVISÃO WEBER SAINT-GOBAIN. Via de Acesso João de Góes, 2127 – CEP 06612-0000 – Jandira/SP CNPJ: 61.064.838/003400.
Revisão: Fevereiro/2022
Revisado pelo Departamento Técnico da Weber Quartzolit | <urn:uuid:39273548-c1d9-4e1a-a9eb-f13b4465065e> | HuggingFaceFW/finepdfs/tree/main/data/por_Latn/train | finepdfs | por_Latn | 3,057 |
A jézusi tájékozódás folyóirata
(Exodus 3,14)
XV. évf. 1. szám 2004. február 170,– Ft
Kísértés és szabadulás
Kié a Biblia földje? Békemunka Palesztinában
Interjú Silke Maier-Witt exterroristával
Útmutató az ellenség lefegyverzéséhez
Úrvacsora és eucharisztia
Vasárnapi szentírási elmélkedések
Háború és üzlet | <urn:uuid:0b26a7e3-7f3f-4179-be0d-9d4d876f117f> | HuggingFaceFW/finepdfs/tree/main/data/hun_Latn/train | finepdfs | hun_Latn | 317 |
Classroom News
Summer 2019 Whole School Topic: The Living Rainforest
Some photos of our learning
Class Name: Cardiff Term:
What we have been learning
This term in English some of the children have been looking at interactive stories on the whiteboard. They have been pressing the board to see more of the story and reacting to the different events that happen in the story. The other children have been looking at ditty books. In these books the children learnt how to find the title, follow along with the speed sounds and use their phonics to sound out words. The children also learnt how to use their finger to follow the words as the story was read.
In maths we have been focusing on position. Some of the children have been learning about the words: in, on and under. They have been practicing following instructions from an adult using those words. Other children have been learning about the words: in front, next to, behind and between. They were listening to an adult using these words to tell them where to put their animal. The children also used these words to tell their friends where to put their animal.
Life lessons this term has been all about money. The children learnt about the colours of the coins, sorted them into groups and then looked at the numbers on the coins that tell us what they are. We then set up a role play shop and the children practised taking the purse to the shop, choosing a piece of food to buy and then listening to the adult saying which coloured coin they needed to give.
A very busy but super term.
Special Moments:
For our end of year trip Cardiff class went to Thatcham lakes to play in the park and have a picnic. Everyone had a fabulous time and all the adults were so proud of all the children. They listened to instructions, knew how to keep themselves safe and sat beautifully at the picnic table for lunch. A perfect way to finish the year.
Dates & Points to remember :
Wednesday 24 th July – Last day of term Wednesday 4 th September – first day of term | <urn:uuid:cb6a5dc3-0024-446b-9537-d417e99ecbc3> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 2,034 |
Vec
Oznámenie o začatí správneho konania (výzva) – VEREJNÁ VYHLÁŠKA
Okresný úrad Lučenec, organizačný odbor Vás v súlade § 19 ods. 2 zákona č. 381/2001 Z. z. o povinnom zmluvnom poistení zodpovednosti za škodu spôsobenú prevádzkou motorového vozidla a o zmene a doplnení niektorých zákonov v znení neskorších predpisov (ďalej len zákon o PZP) vyzýva, aby ste do 7 PRACOVNÝCH DNÍ od doručenia tejto výzvy predložili doklad preukazujúci existenciu poistenia zodpovednosti za obdobie od 06. 01. 2022 do 11. 02. 2022.
Nepoistené vozidlo:
zn.: CITROEN C3 1.4HDI FC8HXB/., ev. č.: LC337DP,
VIN.: VF7FC8HXB26071290.
Podľa oznámenia Slovenskej kancelárie poistovateľov Bratislava zo dňa 17. 05. 2023 a evidenčnej karty vozidla k 07. 06. 2024 ste boli vlastníkom a držiteľom uvedeného vozidla od 08. 09. 2021 do 11. 02. 2022.
Ako doklad predložte:
- uzavretú poistnú zmluvu a potvrdenie o zaplatení poistného (uhrazený poštový peňažný poukaz, výpis z účtu, alebo výpis inkasného účtu od príslušného poistovateľa s uvedením mena poistníka, čísla poistnej zmluvy, evidenčného čísla vozidla, VIN vozidla a poistného obdobia),
- v prípade krádeže vozidla dokumentáciu z orgánu policajného zboru.
Požadované doklady predložte **v stanovenom termíne** osobne, alebo poštou na Okresný úrad Lučenec, organizačný odbor, Nám. republiky 26, Lučenec, na II. posch., kancelária č. 204.
V prípade ďalších informácií kontaktujte:
Bc. Paľagová Zuzana, tel: +421/0961652195, e-mail: firstname.lastname@example.org.
V zmysle § 19 ods. 1 zákona č. 381/2001 Z. z. o PZP v platnom znení okresný úrad tomu, kto podľa § 3 ods. 1 neuzavrie poistnú zmluvu, uloží pokutu od 50 € do 5 000 €.
Okresný úrad Lučenec, organizačný odbor Vám týmto zároveň oznamuje **začatie správneho konania** podľa ustanovenia § 18 ods. 2 a 3 zákona č. 71/1967 Zb. o správnom konaní (správny poriadok) v znení neskorších predpisov vo veci porušenia zákona č. 381/2001 Z. z. o povinnom zmluvnom poistení zodpovednosti za škodu spôsobenú prevádzkou motorového vozidla a o zmene a doplnení niektorých zákonov v znení neskorších predpisov.
Ako účastník konania v zmysle § 33 ods. 2 zákona č. 71/1967 Zb. o správnom konaní, máte právo pred vydaním rozhodnutia oboznámit' sa so všetkými zistenými skutočnosťami t.j. podkladmi a vyjadriť sa k nim. S podkladmi sa môžete oboznámit' nazretím do spisu.
V prípade nedostavenia sa bez závažných dôvodov, alebo bezdôvodného odmietnutia predloženia listiny sme oprávnení Vám uložiť' v zmysle § 45 ods. 1 zákona č. 71/1967 Zb. o správnom konaní poriadkovú pokutu až do výšky 165,97 € a to aj opakovane.
Zároveň Vám oznamujeme, že v prípade preukazného doručenia výzvy a následného nedostavenia sa bez ospravedlnenia do stanoveného termínu, Okresný úrad Lučenec, organizačný odbor rozhodne aj bez Vašej prítomnosti.
Na základe žiadosť o poskytnutie súčinnosti zaslanej na Okresné riaditeľstvo Policajného zboru v Lučenci, Obvodné oddelenie PZ Fiľakovo za účelom zistenia adresy účastníka konania a zároveň doručenia písomnosti bolo správnemu orgánu dňa 24. 10. 2024 oznámené, že menovaný sa na uvedenej adrese nezdržiava. Štrením bolo zistené, že menovaný je v zahraničí, niekde v Nemecku, na presnejšie nezistenom mieste. Na menovaného nevedel nikto poskytnúť žiadny kontakt. Viac k veci nebolo zistené.
Ing. Stanislava Jamnická
vedúca odboru
Uvedené oznámenie o začatí správneho konania (výzva) má charakter verejnej vyhlášky podľa § 26 ods. 1, 2 Správneho poriadku a toto ustanovenie doručenia písomnosti sa použije vtedy, keď pobyt účastníkov konania nie je známy.
Doručenie verejnou vyhláškou sa vykoná tak, že sa písomnosť vyvesí po dobu 15 dní na úradnej tabuli Okresného úradu Lučenec a súčasne aj na webovom sídle. Posledný deň tejto lehoty je dňom doručenia.
Vyvesené dňa.................. Zvesené dňa...........................
Okresný úrad Lučenec
organizačný odbor
Námestie republiky 26
984 36 Lučenec
Odtlačok úradnej pečiatky a podpis oprávnenej osoby | <urn:uuid:0db9d6a8-1206-4b48-ba95-d7bbc0b4b422> | HuggingFaceFW/finepdfs/tree/main/data/slk_Latn/train | finepdfs | slk_Latn | 3,963 |
Sehr geehrter Herr Oberbürgermeister,
die CSU-Stadtratsfraktion stellt folgenden
**Antrag:**
Die Verwaltung wird gebeten, die Verkehrsführung bei der Abfahrt vom Odessa-Ring in die Donaustaufer Straße hinsichtlich zweier Linksabbieger-Spuren zu überprüfen. Des Weiteren soll die Ampelschaltung im Verlauf der Donaustaufer Straße und der Pilsen Allee in Richtung Norden optimiert werden und das verbotswidrige Überqueren der durchgehenden Fahrstreifenbegrenzung in der Donaustaufer Straße nach der Untertunnelung erschwert werden.
*Sollte es sich um kein Geschäft der laufenden Verwaltung handeln, bitten wir um Behandlung des Prüfungsantrags in den zuständigen Gremien des Stadtrates.*
Begründung:
Im Bereich der Abfahrt vom Odessa-Ring und der Einmündung in die Donaustaufer Straße sowie im gesamten Bereich der Unterführung „Odessa-Ring/Donaustaufer Straße“ kommt es im Berufsverkehr immer wieder zu Verkehrsproblemen, die sich bis auf die Schwabelweiser Brücke zurückstauen.
Bei der Abfahrt vom Odessa-Ring zur Einmündung in die Donaustaufer Straße kommt es zu Behinderungen zwischen den Autofahrern, die vom Odessa-Ring abfahrend Richtung Stadt Norden fahren wollen und den stadtauswärts Richtung Schwabelweis fahrenden Autofahrern. An der Einmündung Odessa-Ring/Donaustauferstraße behindern sich die stadtauswärts Richtung Schwabelweis/Tegernheim fahrenden Fahrer und die Fahrer, die in den Stadt-Norden abbiegen wollen, was gerade bei roter Ampelschaltung regelmäßig zu Rückstaus bis auf die Schwabelweiser Brücke führt.
An der Ampel Donaustaufer Straße/Pilsen Allee/Abfahrt Grünthaler Straße kommt es gerade im abendlichen Berufsverkehr regelmäßig zu Staus bis zurück auf die Schwabelweiser Brücke, da unseres Erachtens die Ampelschaltung der beiden genannten Ampeln nicht optimal abgestimmt ist. Bei einer Grünschaltung der Ampel an der Donaustaufer Straße schaltet die Ampel bei der Abfahrt Grünthaler Straße auf rot. So kommt es zu einem Rückstau und der Verkehr kann nicht zügig von der Donaustaufer Straße in die Pilsen Allee und weiter auf die B16 geführt werden.
Aufgrund dieses Staus versuchen viele Autofahrer, aus der Unterführung kommend den Stau zu überholen und wechseln von der rechten Spur auf die mittlere Spur, in dem sie verbotswidrig und verkehrsgefährdend die durchgehende Fahrstreifenbegrenzung überfahren.
Wir bitten die Verwaltung, zu überprüfen:
Wie kann der Stau auf der Abfahrt vom Odessa-Ring zur Donaustaufer Straße vermieden bzw. vermindert werden. Ist z. B. eine zweite Linksabbiegespur in die Donaustaufer Straße möglich? Der Stauraum vor der Ampelanlage ist Dreispurig. Die mittlere Spur (Einfahrt Kalkwerk) könnte auch durch Linksabbieger genutzt werden.
Können die Ampelschaltungen der Ampeln Donaustaufer Straße/Pilsen Allee und Pilsen Allee/Abfahrt Grünthaler Straße aufeinander abgestimmt und optimiert bzw. können andere Vorkehrungen getroffen werden, um den Stau auf der Donaustaufer Straße bzw. Pilsen Allee in Fahrtrichtung Nord zu vermeiden bzw. zu verkürzen und kann das verbotswidrige, verkehrsgefährdende Überfahren der durchgehenden Fahrstreifenbegrenzung in der Donaustaufer Straße nach der Unterführung durch z. b. Sichtzeichen, Leitschwellen o. ä eingeschränkt werden.
Mit freundlichen Grüßen
Initiative:
Hermann Vanino
Fraktionsvorsitzender
Stadtrat
Markus Jobst
Stadtrat
Erich Tahedl
Stadtrat | <urn:uuid:6907830a-aba8-4fae-81df-c1d43c278803> | HuggingFaceFW/finepdfs/tree/main/data/deu_Latn/train | finepdfs | deu_Latn | 3,366 |
• Equation (2) should be without $\left(\frac{2}{\pi}\right)^{(d-1)/2}$ and read as follows:
$$\mathcal{H}_l^+(z) \sim c_h z^{-(d-1)/2} \exp \{i [z - (d-1)\pi/4 - l\pi/2]\}$$
• It may be added that the representation (22) is also known as the Weyl representation.
• In equation (50), which should read
$$D_L^{(1)} = -\frac{1}{2v_0(2\pi)^c} \sum_{\mathbf{k}_s \in \Lambda^*} I_L^{(1)}(\mathbf{k}_s),$$
the summation symbol $\sum_{\mathbf{k}_s \in \Lambda^*}$ has been omitted.
• Between equations (58) and (59), the numerical values of the prefactor $N_{l|m|}$ have not been explicitly defined. Instead of the wording “According to equation (52), one has” just above equation (59) the following passage should have been inserted:
“Upon substituting
$$Y_{lm}^* = \begin{cases} N_{l|m|} P_l^{|m|}(\cos \theta)e^{-im\phi}, & m \geq 0 \\ (-1)^m N_{l|m|} P_l^{|m|}(\cos \theta)e^{-im\phi}, & m < 0 \end{cases} = i^{m-|m|} N_{l|m|} P_l^{|m|}(\cos \theta)e^{-im\phi},$$
into (53), where
$$N_{l|m|} = \sqrt{\frac{(2l+1)}{4\pi} \frac{(l-|m|)!}{(l+|m|)!}}$$
and $P_l^{|m|}$ are associated Legendre polynomials as defined in Ref. [16], equation (52) reduces for $c = 1$ to”
• In the very first of equations (85) the summation symbol $\sum_{\mathbf{k}_s \in \Lambda^*}$ has been omitted.
• In equation (90), which should read
$$D_L^{(2)} = -\frac{(2\pi)^c}{8\pi^2} \sum_{\mathbf{r}_s \in \Lambda} I_L^{(2)}(\mathbf{r}_s),$$
the summation symbol $\sum_{\mathbf{r}_s \in \Lambda}$ has been omitted. | <urn:uuid:b87c2060-c6a9-442b-821a-6781a234eb15> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 1,498 |
RETNINGSLINJER FOR BRUK AV VARATUN VARMTVANNSBASSENG
Følgende prioriteringer for bruk av Varatun helsebasseng er vedtatt i hovedutvalget for helse- og sosial saker:
1. Funksjonshemmede som har spesiell bruk for varmt vann og lett tilkomst til bassenget.
2. Barn og eldre med ulike typer funksjonsnedsettelser - fysiske og psykiske.
3. Kortere etterbehandlings-/opptreningsperioder etter sykdom, skade eller operasjoner.
4. Andre grupper som kan ha nytte av bassengtrening i varmt vann.
Det legges til grunn at bassengene skal brukes av personer som har sykdom, skade eller lyte som gjør at de vanskelig kan benytte andre offentlige basseng.
Det varme vannet gjør bassengene spesielt egnet for personer som er:
* Sterkt bevegelseshemmet, både personer med nevrologiske sykdommer og personer med muskelsykdommer.
* Revmatikere
* Operert: for eksempel totalprotese i hofter, kneoperasjoner, ischias osv.
* Psykiske plager og tilstander
Varmtvannsbassengene brukes i all hovedsak til terapeutisk behandling/trening for ulike diagnosegrupper som vanskelig kan få behandling med tilsvarende effekt på land.
Bassenget er en integrert del av fysioterapitjenesten i Sandnes. RE fysio- og ergoterapi har ansvar for å fordele bruken av bassenget
Sandnes, 19.03.2012
Postadresse: Eidsvollgate 26
Sandnes - i sentrum for framtiden. Romslig, modig og sunn | <urn:uuid:005b49df-1588-4334-8daf-6d0040032582> | HuggingFaceFW/finepdfs/tree/main/data/nob_Latn/train | finepdfs | nob_Latn | 1,351 |
Statement by Ambassador Liu Zhenmin At the Plenary session of the General Assembly on the Question of "Responsibility to Protect"
2009/07/24
Mr. President:
The Chinese Delegation welcomes the General Assembly debate on the question of "responsibility to protect" (R2P). It provides a very good opportunity for Member States to exchange views on the concept.
Mr. President,
"Responsibility to protect" is a new concept that emerged at the beginning of this century. The 2005 World Summit Outcome Document gave a very prudent description to "responsibility to protect". The Outcome Document strictly limited the scope of application of "R2P" to four serious international crimes, namely, "genocide, war crimes, ethnic cleansing, and crimes against humanity". However, experience in the past few years shows that there is still controversy among Member States over the meaning and the application of the concept. The debate at the GA will help Member States come to a clear understanding and seek further consensus.
As to the interpretation and implementation of "R2P", China would like to state its preliminary views as follows:
1) The government of a given state bears the primary responsibility for protecting its citizens. The international community can provide assistance, but the protection of the citizens ultimately depends on the government of the state concerned. This is in keeping with the principle of state sovereignty. Therefore, the implementation of "R2P" should not contravene the principle of state sovereignty and the
principle of non-interference of internal affairs. Although the world has undergone complex and profound changes, the basic status of the purposes and principles of the UN Charter remains unchanged. There must not be any wavering over the principles of respecting state sovereignty and non-interference of internal affairs.
2) The concept of "R2P" applies only to the four international crimes of "genocide, war crimes, ethnic cleansing, and crimes against humanity". No state should expand on the concept or make arbitrary interpretations. More importantly, abuse of the concept should be avoided. And it is necessary to prevent "R2P" from becoming another version of "humanitarian intervention".
3) When a crisis involving one of the four crimes emerges, to ease and curtail the crisis will be the common aspiration and legitimate demand on the part of the international community. But the relevant actions must strictly abide by the provisions of the UN Charter, and respect the views of the government and regional organizations concerned. The crisis must be addressed in the framework of the UN, and all peaceful means must be exhausted. It is necessary to prevent any state from unilaterally implementing "R2P".
4) When the occurrence of such a crisis calls for the UN to respond, the Security Council has a role to play. But the Council must make its judgment and decisions in light of specific circumstances, and must act prudently. It must be pointed out that the responsibility of the Council entrusted by the UN Charter is the maintenance of international peace and security. The prerequisite for its taking action is the existence of "any threat to the peace, breach of the peace, or act of aggression". The Council must consider "R2P" in the broader context of maintaining international peace and security, and must guard against abusing the concept.
5) As for early warning and assessment, the GA and the SC need to further study whether there is a need to set up such a mechanism. If there is indeed such a need, it is imperative to ensure the neutrality
and reliability of the information gathered, ensure the fairness and transparency of the assessment procedures, and prevent double standards or politicization of the question at hand.
Mr. President,
"R2P" so far remains a concept. It does not constitute a rule of international law. Therefore, states must refrain from using the "R2P" as a diplomatic tool to exert pressure on others. Whether "R2P" can be universally accepted by states, and whether it can be implemented effectively are issues that still need to be further explored in the UN or relevant regional organizations.
Mr. President,
We note that Member States still have divergent views on the concept of "R2P". Interpretations differ on many specific issues concerning the concept. There is a need for the GA to continue to carry out discussions on the concept based on the 2005 World Summit Outcome Document. We are open-minded towards the discussions, and are prepared to communicate with others, in an effort to forge a common view on questions relating to the implementation of "responsibility to protect".
Thank you, Mr. President. | <urn:uuid:b32e81a8-11f0-4419-92cd-33e6546cfe60> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 4,720 |
consultants, lawyers, real estate or insurance agents, teachers, or similar professions; (13) studios for instruction in music or the performing arts; and (14) photographic and art studios. One dwelling unit may be provided as an accessory use within existing buildings on the lot for use as a residence for the owner or caretaker of the property, provided such dwelling unit does not exceed 500 sq.ft. in floor area. All adapted uses must comply with the following regulations, unless such use(s) is otherwise allowed within the zoning district as a permitted or special exception use.
a. The rehabilitation of historic structures, all exterior alterations and additions to historic structures, and all new structures on the historic property or on the same lot as an historic structure, shall comply with the Secretary of the Interior’s “Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings, as amended.”
b. All on-site parking shall be buffered from adjacent property, as provided for herein.
c. No portion of any historic property or structure may be used as an adult business, as defined herein.
d. Approvals.
(1) Adapted uses proposed for historic properties and structures shall be special exception uses subject to all review and approval requirements for such uses as specified in Section 10 of these Regulations. A special exception shall be required for exterior alterations and additions to historic properties and structures used as or proposed for an adapted use, and for all new structures proposed to be located on the same lot as an adapted use. A special exception shall be required for such alterations and additions even if such properties and structures have previously been granted a special exception for the adapted use.
(2) The application for a special exception for an adapted use(s), or for all exterior alterations and additions to historic properties and structures used or proposed to be used for adapted uses, or for structures proposed to be located on the same lot as an adapted use, shall include a Restoration Plan for review and approval by the Planning Commission
(3) The Restoration Plan shall consist of (a) a detailed description of all exterior changes, modifications or additions to historic properties and structures, and (b) architectural renderings of façade elevations for each side of historic structures, and additions thereto, and for each side of proposed structures, including all materials and colors to be used. Facade elevations for historic structure(s) shall show all proposed exterior alterations and changes, included all repairs, replacements, removals, restorations, replications, and all restoration methods and materials to be employed, and shall identify all exterior verandas, towers, porches, roofs, walls, windows, doors, stairways, and other features to be retained, restores, removed or replaced.
3.E.6. Wireless Telecommunication Facilities.
a. Purpose and Intent.
The purpose of this section is to accommodate the communication needs of residents and businesses by providing for the location of wireless telecommunication facilities, towers and antennas while protecting public health, safety, convenience and property values. The goals of this regulation are to encourage the location of wireless telecommunication towers and antennas away from residential neighborhoods; to protect natural and scenic vistas within the community, to encourage placement of wireless telecommunication towers, antennas and facilities upon nonresidential buildings or structures; to encourage joint use of new or existing towers and facilities; to minimize adverse visual and operational effects through careful design, siting and screening; to protect historic factors from potential adverse impacts; to reduce the number of towers and/or antennas needed in the future, and, to accommodate the need for wireless telecommunication towers and antennas while regulating their location and number.
The regulations are consistent with the provisions of the Telecommunications Act of 1996. The regulations do not discriminate among providers of functionally equivalent services, prohibit or have the effect of prohibiting the provision of personal wireless services, or regulate the placement, construction, and modification of personal wireless services on the basis of environmental effects of radio frequency emissions to the extent that such facilities comply with the Federal Communications Commission (FCC) regulations concerning such emissions.
b. General Regulations.
Wireless telecommunication facilities are permitted in all zoning districts subject to the standards and requirements contained herein. The following guidelines, standards, application requirements and procedures and considerations for approval shall apply to the placement, height, setbacks, construction, and screening of wireless telecommunication facilities, towers and antennas that may be permitted. For the purposes of this section, antenna is defined as a device used to receive or transmit electromagnetic waves, including but not limited to, whip, panel, and dish antennas.
The placement of any wireless telecommunication facility, whether a new location, an addition, or a change to an existing facility, shall be a special exception use in all zoning districts subject to approval by the City of Danbury Planning Commission.
c. Location Preference Guidelines.
The general order of preference for the location of any telecommunications facility shall range from "1" as the most preferred to "6," the least preferred:
(1) Totally enclosed within existing structures;
(2) On existing structures such as nonresidential buildings located in industrial or commercial zoning districts, water tower/tanks; utility poles, billboards and bridges;
(3) On existing or approved towers;
(4) On new towers located on property occupied by one or more existing towers;
(5) On new towers located in an industrial or commercial zoning district; and,
(6) On new towers located in residential zoning districts.
d. General Standards.
Any property on which a wireless telecommunications facility is proposed shall meet the following minimum standards.
(1) The tower and/or antenna shall be erected to the minimum height necessary to satisfy the technical requirements of the wireless telecommunications facility and shall be designed with particular design characteristics that have the effect of reducing or eliminating visual obtrusiveness. Documentation of the minimum height needed, prepared by a licensed telecommunication systems engineer, shall accompany an application. The Planning Commission may require the submission of propagation modeling results to facilitate its review of tower height.
(2) A tower must comply with the yard setback requirements for principal uses and buildings in the zoning district in which it is located, or be set back from all property lines a distance equal to the height of the tower plus twenty-five (25) feet, whichever is greater.
(3) A wireless telecommunications facility may be considered as either a principal or accessory use. The minimum lot area for the construction of a new tower shall be that of the zoning district
## Parcel Value
| Item | Appraised Value | Assessed Value |
|-----------------------|-----------------|----------------|
| Buildings | 299,300 | 209,500 |
| Xtra Bldg Features | 0 | 0 |
| Outbuildings | 3,000 | 2,100 |
| Land | 162,300 | 113,600 |
| **Total:** | **464,600** | **325,200** |
## Owner of Record
B & C HOLDINGS LLC
41 FLAX HILL RD
BROOKFIELD, CT 06804
## Ownership History
| Owner Name | Book/Page | Sale Date | Sale Price |
|--------------------------|-----------|-------------|------------|
| B & C HOLDINGS LLC | 1410/1133 | 1/22/2002 | 305,000 |
| PURCELL JOHN E & SUSAN K | 1203/0377 | 12/30/1997 | 288,649 |
## Land Use
| Land Use Code | Land Use Description |
|---------------|----------------------|
| 201 | Comm/Res MDL-94 |
## Land Line Valuation
| Size | Zone | Appraised Value | Assessed Value |
|----------|------|-----------------|----------------|
| 0.64 AC | CN20 | 162,300 | 113,600 |
## Construction Detail
**Building # 1**
- **STYLE**: Stores/Apt
- **Stories**: 3
- **Occupancy**: 4
- **Exterior Wall 1**: Wood Shingle
- **Exterior Wall 2**: Asbest Shingle
- **Roof Cover**: Asphalt Shngl.
- **Interior Wall 1**: Drywall/Sheet
- **Roof Structure**: Gable/Hip
- **Heating Fuel**: Oil
- **Heating Type**: Forced Air-Duc
- **Bldg Use**: Comm/Res MDL-94
- **Interior Floor 1**: Hardwood
- **AC Type**: None
## Building Valuation
- **Living Area**: 5,716 square feet
- **Replacement Cost**: 507,299
- **Depreciation**: 41%
- **Building Value**: 299,300
- **Year Built**: 1958
### Extra Features
| Code | Description | Units | Appraised Value |
|------|----------------------|-------|-----------------|
| | No Extra Building Features | | |
### Outbuildings
| Code | Description | Units | Appraised Value |
|------|-----------------|---------|-----------------|
| PAV1 | Paving-Asphalt | 2500 S.F.| 3000 |
### Building Sketch
![Building Sketch Image]
### Subarea Summary
| Code | Description | Gross Area | Living Area |
|------|----------------------|------------|-------------|
| BAS | First Floor | 1578 | 1578 |
| FAT | Attic, Finished | 1350 | 338 |
| FUS | Finished Upper Story | 2410 | 2290 |
| SDA | Store Display Area | 1510 | 1510 |
| UST | Unf. Storage | 364 | 0 | | <urn:uuid:e181bc21-3efc-4bd2-93c1-f4afb0b52c99> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 9,847 |
HANDCRAFTED WOODEN CROCKERY
Premium Quality Kitchenware Collection
MANUFACTURED BY:
PRABHAT TIMBER MART
SURAT ROAD - KADODARA,
SURAT - 394327 (GU) INDIA
CONTACT US
+91 97221 75682
www.greenbird.co.in
firstname.lastname@example.org
GREEN BIRD
PASSION FOR WOOD
Located in kadodara- surat - Gujarat - India, greenbird is a one stop resource for premium wooden crockery, natural wood furniture, wooden bathroom accessories and any wooden article, we are ready to help you get the job done. We pride ourselves on providing the highest quality and largest selection of wood product throughout india.
We deal with Premium Wooden Crockery & Kitchenware items. We have a huge range of wooden products which are made by solid wood of Kimberly. Our products are food grade certified with best & smooth finish. Our products makes your Kitchen & Dine more royal.
GREENBIRD PASSION FOR WOOD Green bird is a new innovation, a new creation, a new thinking, a new idea in the world of wood. Green bird manufactured elegant premium wooden Kitchenware and crockery made from precious and premium wood like Santalum Album, Tectona Grandis, Dalbergia Latifolia of a royal and reserve forest of Gujarat.
PRODUCT
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Water Glass
Tea Cup
Serving Tray
Coffee Mug
Wine Glass
Beer Mug
Ice Cream Cup
Plate Dish
Serving Bowl
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Spice Container
Kettle
Water Jug
Soup Bowl
Dinner Set
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DO NOT SCRUB | <urn:uuid:3de942c4-758f-4627-aefb-182cf20214c3> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 1,455 |
A.Σ.Ο. ΕΛΑΙΟΠΑΡΑΓΩΓΩΝ ΔΗΜΟΥ ΒΙΑΝΝΟΥ
ΕΛΑΙΟΥΡΓΕΙΟ-ΤΥΠΟΠΟΙΗΤΗΡΙΟ ΑΝΩ ΒΙΑΝΝΟΣ ΗΡΑΚΛΕΙΟΥ
ΤΗΛ.: 28950 22214, 22136 – ΦΑΞ: 28950 22822
www.bienna.gr– e-mail: firstname.lastname@example.org
Προς την Άνω Βιάννος, 31/10/2024 ΠΕΡΙΦΕΡΕΙΑ ΚΡΗΤΗΣ ΔΙΕΥΘΥΝΣΗ ΑΓΡΟΤΙΚΗΣ ΟΙΚΟΝΟΜΙΑΣ & ΚΤΗΝΙΑΤΡΙΚΗΣ ΠΕΡΙΦΕΡΕΙΑΚΗ ΕΝΟΤΗΤΑ ΗΡΑΚΛΕΙΟΥ
email@example.com firstname.lastname@example.org
Θέμα : ΑΠΟΤΕΛΕΣΜΑΤΑ ΠΡΟΣΚΛΗΣΗΣ ΕΚΔΗΛΩΣΗΣ ΓΙΑ ΤΗΝ ΠΡΟΜΗΘΕΙΑ ΕΞΟΠΛΙΣΜΟΥ ΗΛΕΚΤΡΟΝΙΚΩΝ ΤΗΛΕΜΑΤΙΚΩΝ ΠΑΓΙΔΩΝ ΠΑΡΑΚΟΛΟΥΘΗΣΗΣ ΕΠΟΧΙΑΚΗΣ ΠΛΗΘΥΣΜΙΑΚΗΣ ΔΙΑΚΥΜΑΝΣΗΣ ΤΟΥ ΔΑΚΟΥ ΣΤΟ ΠΛΑΙΣΙΟ ΤΗΣ ΠΑΡΕΜΒΑΣΗΣ Π2-47 OL1α(viii).2 ΕΚ ΤΟΥ ΕΓΚΕΚΡΙΜΕΝΟΥ ΠΡΟΓΡΑΜΜΑΤΟΣ ΕΡΓΑΣΙΑΣ ΤΗΣ ΟΕΦ ΣΕ ΕΦΑΡΜΟΓΗ ΤΩΝ ΚΑΝΟΝΙΣΜΩΝ (ΕΕ) 2021/2115 ΚΑΙ 2022/126 ΤΗΣ ΠΕΡΙΟΔΟΥ 2024-2027
Στο πλαίσιο της διαδικασίας επιλογής εξωτερικών συνεργατών και δυνάμει του άρθρου 16 της 1506/206003/15.07.2024 υπουργικής απόφασης όπως ισχύει, παρουσιάζονται στον ακόλουθο πίνακα οι εταιρείες οι οποίες υπέβαλαν προσφορά για την πρόσκληση εκδήλωσης ενδιαφέροντος Νο. 4. | <urn:uuid:b363b71e-2fc9-4b18-97f0-15f7608fc2cf> | HuggingFaceFW/finepdfs/tree/main/data/ell_Grek/train | finepdfs | ell_Grek | 1,081 |
SEASON PASS
2015 ORDER FORM
ISSUING SCHOOL: Sexton
PASS REQUESTED:
Student Passes for 9-12 students
☐ S-1, Student Fall Season #___ @ $20 each....................... = $________
☐ S-2, Student Winter Season #___ @ $20 each.................... = $________
Adult Season Passes
☐ A-1, Adult Fall Season #___ @ $25 each.......................... = $________
☐ A-2, Adult Winter Season #___ @ $25 each...................... = $________
Family Passes include K-8 children only
☐ F-1, Single Adult—FAMILY @ $50 each...(3 children) = $________
☐ F-2, Two Adult—FAMILY @ $75 each...(2 children). = $________
☐ F-3 Extra Child—FAMILY #___ @ $5 each... = $________
TOTAL.................................................................$________
❖ Passes are not transferable
❖ Family pass requires adult pass holder attendance to admit children (K-8 only)
named on the pass
❖ Passes may be used one time per event. After leaving an event all spectators must pay to re-enter.
❖ LSD passes are valid for home games of pass issuing school.
❖ LSD passes cannot be used for admission to MHSAA or CAAC tournament events.
❖ Replacement passes are available for $25 each occurrence
Name #1 _______________________________ Name #2_____________________
Address ____________________________________________________________
City ____________________________ Zip ______
Phone #1 ___________________________ Phone #2 ______________________
Child #1 ___________________________ Child #2 _______________________
Child #3 ___________________________ Child #4 _______________________
Child # 5 ___________________________ Child #6 _______________________
Signature of Pass Holder _____________________________________________
FOR ATHLETIC DEPARTMENT USE
PASS NUMBER ______ COLOR ______ DATE ___/___/___ SELLER ______________ | <urn:uuid:a2754383-113d-49de-b37e-4d05fccf322f> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 1,805 |
CAARUD - PROGRAMME D'ÉCHANGE DE SERINGUES - UNITÉ MÉTHADONE
CLÉMENCE ISAURE-CAARUD INTERMÈDE
2 bis, rue Clémence Isaure 31000 TOULOUSE
05 34 45 40 40
Tél :
05 61 23 45 39
Fax :
Site web : www.clemence-isaure.org
HORAIRES
Accueil du public
Lundi, mardi, mercredi et jeudi 14h/17h30 et vendredi 9h30/12h30: Accueil collectif mixte sans rendez-vous. Le vendredi 14h/16h30 accueil spécifique pour les femmes uniquement. Permanence LGBT le mercredi de 18h à 20h30. Permanence festive jeudi 18h-20h30
Centre
Distribution de matériels de réductions des risques aux horaires d'accueil collectif ainsi que sur les horaires du programme méthadone
Substitution
Dispensation de méthadone à Seuil très adapté : tous les jours jusqu'au samedi de 10h à 12h30. Inclusion lundi, mercredi et jeudi aux mêmes horaires.
CAARUD
Permanences : lundi et mardi 9h30-18h, mercredi 10h-18h, jeudi 10h30-20h30, vendredi 9h30-16h30, samedi 10h-12h30 (ouvert à tous et accès au matériel de prévention)
ACCUEIL
Usagers de drogues, médicaments et d'alcool Public accueilli :
Accueil sans rendez-vous. Modalité de contact :
Centre d'accueil et de réduction des risques pour usagers de drogues. Accueil possible d'usagers Conditions d'admission : accompagnés de leur chien. Non payant, inconditionnel et anonyme.
Fonctions : Assistant social, Avocat, Pharmacien, Gastroentérologue, Travailleur social, Infirmier
ACTIVITÉS
PRÉVENTION
Accueil et orientation :
Toxicomanie
Pharmacodépendance
Alcoologie
Autre
Intervention de prévention :
Addictologie
Alcoologie
Toxicomanie
Pharmacodépendance
Autre
RÉDUCTION DES RISQUES
Accueil et services :
Addictologie
© Drogues Info Service - 20 juin 2024
SOCIAL/INSERTION
Aide juridique :
Toxicomanie
Pharmacodépendance
Insertion par le travail :
Toxicomanie
Pharmacodépendance
Suivi socio-éducatif :
Toxicomanie
Pharmacodépendance
PROFESSIONNEL
Coordination des soins :
Toxicomanie
Alcoologie
Page / 12
Toxicomanie
Pharmacodépendance
Alcoologie
Analyse de produits :
Addictologie
Toxicomanie
Conseils en santé, dépistage :
Toxicomanie
Pharmacodépendance
Alcoologie
Autre
Intervention auprès des usagers, milieu festif :
Addictologie
Alcoologie
Toxicomanie
Pharmacodépendance
Matériel de réduction des risques :
Addictologie
Pharmacodépendance
Toxicomanie
Autre
Travail de rue :
Addictologie
Alcoologie
Toxicomanie
Pharmacodépendance
Autre
SOIN
Consultation médicale :
Addictologie
Alcoologie
Toxicomanie
Pharmacodépendance
Autre
Soutien individuel (usager et/ou entourage) :
Addictologie
Alcoologie
Toxicomanie
Pharmacodépendance
Autre
Substitution :
Toxicomanie
Pharmacodépendance
© Drogues Info Service - 20 juin 2024
Pharmacodépendance
Autre
Page / 22 | <urn:uuid:a0c975ad-46da-47d1-9441-bc30c64559bc> | HuggingFaceFW/finepdfs/tree/main/data/fra_Latn/train | finepdfs | fra_Latn | 2,723 |
DATE:
PLACE:
8:00 am
GUNNISON COUNTY BOARD OF COMMISSIONERS
SPECIAL MEETING NOTICE
Friday, October 13, 2017
Board of County Commissioners' Meeting Room at the Gunnison County Courthouse 200 E. Virginia Avenue Gunnison, CO 81230
* 2018 Gunnison County Budget; Presentation of Staff-Proposed Budget
* Adjourn | <urn:uuid:c5226eec-28ec-454c-9246-76b8170b8832> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 313 |
TRM
11 ottobre 2024
Pagina di 1 1
Studente materano vince il Premio giornalistico "Divulgare la scienza"
Si chiama Giuseppe Nuzzi, lo studente materano vincitore a Bologna della seconda edizione del Premio giornalistico "Divulgare la scienza", promosso da Fondazione Golinelli in collaborazione con il Master in Giornalismo dell'Università di Bologna.
Il sindaco Domenico Bennardi ha espresso un messaggio di orgoglio e ammirazione per il giovane. «Giuseppe ci ricorda quanto riescano a farsi valere i nostri studenti e i nostri giovani in Italia e all'estero. -ha commentato il sindaco- La sfida è continuare a lavorare come enti locali tutti, affinché si possano creare tutte le condizioni per offrire la possibilità di un ritorno professionale dei nostri giovani talenti. Siamo davvero felici e orgogliosi di questo premio».
Agli studenti del biennio 2022-2024 del master, la Fondazione bolognese aveva lanciato una sfida: creare un elaborato per dimostrare la loro capacità di divulgare in ambito scientifico, Nuzzi è stato in grado di farlo con grande competenza e originalità. | <urn:uuid:385ed08e-80d6-4bcc-9282-8ce60571e512> | HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train | finepdfs | ita_Latn | 1,089 |
February 11, 2015
Jairy C. Hunter, Jr.
President
Charleston Southern University
9200 University Boulevard
P.O. Box 118087
Charleston, SC 29423-8087
Dear President Hunter:
The purpose of this letter is to respond to your December 8, 2014, letter to the U.S. Department of Education, Office for Civil Rights (OCR), in which you requested a religious exemption from Title IX of the Education Amendments of 1972 (Title IX), 20 U.S.C. § 1681, for Charleston Southern University (University) of Charleston, South Carolina. Title IX prohibits discrimination on the basis of sex in any education program or activity operated by a recipient of Federal financial assistance.
The implementing regulation at 34 C.F.R. § 106.12 provides that Title IX does not apply to an educational institution controlled by a religious organization to the extent that application of Title IX would be inconsistent with the controlling organization’s religious tenets. Therefore, such educational institutions are allowed to request an exemption from Title IX by identifying the provisions of Title IX that conflict with a specific tenet of the religious organization. The request must identify the religious organization that controls the educational institution and specify the tenets of that organization and the provisions of the law and/or regulation that conflict with those tenets.
Your request explained that the University “is governed and controlled by its Board of Trustees, which consists of twenty-five members who are elected by the South Carolina Baptist Convention.” Your letter enclosed a copy of the University’s Bylaws. Article II of those Bylaws state that one of the objectives of the institution is to “[o]perate a Baptist, liberal arts university.”
Your letter requests a religious exemption from certain provisions of Title IX to the extent that application of those provisions would not be consistent with the South Carolina Baptist Convention’s religious tenets. In support of this request, your letter cites several religious tenets that conflict with the application of the Title IX regulations listed below. Specifically, your letter explains that the University, consistent with the Southern Baptist Convention’s statement on transgender individuals, “affirms that a person cannot change his/her birth gender and so must be treated as such; rather than a self-identified gender, which would be inconsistent with the University’s religious beliefs.” Additionally, your letter states that the University views “all forms of sexual intimacy that occur outside the covenant of heterosexual marriage, even when consensual” as inconsistent with the tenets of the Southern Baptist Convention and that the “University’s religious beliefs prohibit pre-marital sex and elective abortion.” You state that, for these reasons, application of certain provisions in Title IX “would be inconsistent with the religious beliefs and practices of the South Carolina Baptist Convention and Charleston Southern University.”
---
1 Your letter explains that the University is affiliated with the Southern Baptist Convention via its controlling organization, the South Carolina Baptist Convention.
Your letter requests a religious exemption from the following provisions of Title IX to the extent that compliance would conflict with the South Carolina Baptist Convention’s religious tenets:
- 34 C.F.R. § 106.21(b)(iii) and (c) (governing admission);
- 34 C.F.R. § 106.31(b)(4) (governing different rules of behavior or sanctions);
- 34 C.F.R. § 106.32 (governing housing);
- 34 C.F.R. § 106.33 (governing comparable facilities such as restrooms and locker rooms);
- 34 C.F.R. § 106.40 (governing different rules based on marital or parental status of students);
- 34 C.F.R. § 106.41 (governing athletics);
- 34 C.F.R. § 106.51(a) and (b)(6) (governing employment); and
- 34 C.F.R. § 106.57 (governing the consideration of marital or parental status in employment decisions).
The College is exempt from these provisions to the extent that they prohibit discrimination on the basis of marital status, sex outside of marriage, sexual orientation, gender identity, pregnancy, or abortion and compliance would conflict with the controlling organization’s religious tenets.
Please note that this letter should not be construed to grant exemption from the requirements of Title IX and the regulation other than as stated above. In the event that OCR receives a complaint against your institution, we are obligated to determine initially whether the allegations fall within the exemption here granted. Also, in the unlikely event that a complainant alleges that the practices followed by the institution are not based on the religious tenets of the controlling organization, OCR is obligated to contact the controlling organization to verify those tenets. If the organization provides an interpretation of tenets that has a different practical impact than that described by the institution, or if the organization denies that it controls the institution, this exemption will be rescinded.
I hope this letter responds fully to your request. If you have any questions, please do not hesitate to contact me.
Sincerely,
Catherine E. Lhamon
Assistant Secretary for Civil Rights
U.S. Department of Education | <urn:uuid:8133c96b-4823-46ca-a56c-2e72d7be315d> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 5,286 |
Online-Elternabend für Eltern von Grundschülerinnen und -schülern im Rahmen des Safer Internet Days 2024
Termin: 05.02.2024, 18:00 bis ca. 19:30 Uhr
Umgang mit digitalen Medien
Inhalt:
Mit dem Zugang zum Internet haben Kinder potentiell Zugriff auf die komplette Erwachsenenwelt. Dies führt dazu, dass Kinder immer einfacher und schneller an strafbare Inhalte gelangen und Opfer von Internetstraftaten werden. Besonders Kontakte mit fremden Erwachsenen sind keine Seltenheit.
Digitaler Jugendschutz spielt dabei eine wichtige Rolle. Eine Herausforderung für Eltern ist oft, die Geräte kindgerecht einzustellen und Kinder angemessen zu begleiten.
In dieser Veranstaltung klären Polizeihauptkommissar Clemens Simon und Polizeihauptmeister Daniel Hänsch interessierte Eltern von Grundschüler/innen über die Gefahren bei der Nutzung auf und machen diese fit, um ihre Kinder sicher zu begleiten. Hierfür stellt das Team der Polizeidirektion Görlitz allen T Verfügung.
Referenten:
Polizeioberkommissar Clemens Simon & Polizeihauptmeister Daniel Hänsch Polizeidirektion Görlitz Fachdienst Prävention
Aufgrund der begrenzten Teilnehmerzahl (max. 100) bitten wir um Anmeldung unter folgendem Link:
https://t1p.de/df5h2
Sofern Sie nach ihrer Anmeldung kurzfristig nicht an der Veranstaltung teilnehmen können, würden wir Sie bitten, sich wieder abzumelden, um anderen Personen eine Teilnahme zu ermöglichen. | <urn:uuid:9a980224-99a1-44de-8ccf-d2479ac0af66> | HuggingFaceFW/finepdfs/tree/main/data/deu_Latn/train | finepdfs | deu_Latn | 1,408 |
Wilfred J. Daigle
February 16, 1930 - December 8, 2018
Hamlin & Van Buren --- Wilfred J. Daigle, 88, passed away December 8, 2018at a Van Buren healthcare facility. He was born February 16, 1930 in Grand Isle, a son of the late Solomon and Marie (Roy) Daigle, and was the husband of Rena (Ruest) Ouellette Daigle and, his first wife, the late Priscilla (Michaud) Daigle.
Funeral services will be announced in the Spring of 2019 by Lajoie Funeral Home, 118 High St., Van Buren. To share condolences online, please visit www.LajoieFuneralHome.com
Born: February 16, 1930
Death: December 8, 2018 | <urn:uuid:f2e129bd-d50c-46cf-844f-4787e8c05a97> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 597 |
... tak je to fakt na draka. Jednoduché je zajištět k doktorovi a odnést si prázdnky na deprese. Jenže ne vždy je to opravdu nutné, a ne každý bez prájeká nezvládne. Někdy je nálada dlouhodobě pod psa, a opodstatněná. Nevychází to ve vztahu, doma (s rodiči ani dětmi), v práci to taky nestojí za nic, někdy dokonce to hrozí právě vám. A pak se má jeden drátet, a být šťastný a nad všemi...
Pátemesto stojí za pokus to zvládnout samou.
Vám přesně, jak je to také:
něco jiného je radit ostatním (i když dobře a spolehlivě), a něco jiného samou sobě.
Já jsem, kolikrát jsem si řekla:
"Co bys poradila člověku, která by ti pětimilila s podobným problémem? A skutečně by, jak je to situace nečlověkitelna, jak je v tom až po krk a ještě vůbec, že tohle prostě nemá člověk, a když tak, vždycky jen udělat obrovskou scénu, aby to tedy bylo jasné, kdo má pravdu... atd. atd."
No, jistě chápěte, jaká byla odpověď: takovou dámu bych poslala do nejtemnějších končin, doporučila jí hodně dlouhou studenou sprchu, silný káfe (pokud ho máte) a sebekriticky rozebrat, kdo a jak asi má na tom kterému problému věříte.
Mí ono to mnohdy nezáleží - jen na těch vinách, například nemáte chtět po nákam, kdo nedosahuje vášasných kvalit, aby jednali klidně, marně, vyrovnáním - to pětimec zvládnete jen vy! Takže na vzetkách dětí, rozumučenému mužskému, otravnou pětimebuznou, jedovatou a ironickou spolupracovnicí a superegoistickému Alfa - na nikoho z nich nemáte klást stejnou pozadavky, jako na sebe...
Protože jen vy je máte zvládnout! A levou zadní! Jak? Správnou manipulací, drahouková!
Nemáte to pětiměnit systémem:
on/ona je blbý, tak já budu taky. A dám to sežrat! To je sice jednoduché, ale rozhodně k času chce to nevede. Jedině k tomu, že se postupně pravě ser vyhrotí - tak, že teďmeba už nepá jede nikak smarná vyptávat.
Nabídnu vám postupně, přípravu kladů:
Dejme tomu, že práci, kam jste nedávno nastoupili, je žena, která tam je od nepaměti (rozhodně dále než vy, a měl tam už své "slovo") a do té doby měla rozhodně nadězená právě postavení, byla si tam jistá; a v podstatě to tam měla "na dožít".
Firma celkem prosperuje, ale byl to doposud takový i-ný proud. Vášich se uživá, ale nic vá-c, nic mě-á.
A najednou tam přijde váš, hromy, blesky, vichřice, uragán - prostě zanete se snažit vájechno oživit, vylepšit, upozorňujete na nedostatky, kritizujete zbytečnosti, navrhujete novájetíjená...
Ta paná, co to tam měla "jasné", najednou začne proti vám kverulovat, nejprve nenápadně, později nápadně - a vám bude zneplájemět jevat život.
Nakonec to dopadne tak, že se seberete, a najdete si něco jiného, i když by se vám tam lá-bilo a i když vá-te, že by to jálo vájechno perfektně: "do kopce".
Chyba?
Ano, je na váš straně, respektive ve vašem přístupu k oně ženě. Ona se pochopitelně cítí ohrožena - co když ta "nová" ji assem nahradí? No, ať už, že ukazujete předmětěasně, vájechny svoje drápy, ať už se vlastně odkrýváváte, ať už já-díváte přá-ležitost, aby zas ona proti vám nějak brojila. Jo, jak se překáží - na každým pracovišti se váždýcky najde nějaká ta mrcha... Samozřejmě, že to nenápravdu na každém, ale... znáte to.
Takže nenádobrá ukazovat hned, jak "JÁ" jsem dokonalá, ale je vhodně a vážně hodně, postupovat diplomaticky - obávás najá-t ná-co dobráho na tě do ty ná-co POCHVÁLIT. Pochvalu pětici nikdy nikomu neublíží-te, naopak. I když je to jen opravdu drobnost... Přeberete si to na sebe: přijdete do práce, a ná-kdo vám s milým směrem překlekně: "JÁ, to je moc hezký svět, ten vám sluší." Myslíte, že je to malichernost? Je to tak jednoduché, událat radost několika slovy, malá-kostí...
A stejně tak i přípravování jednání - požádat o informaci a pak za ni mile podákovat. S tím, že to je od doty nácho fajn, jak vám to dobře vystřítil... Nevám, jestli to přímu pochopitelně - ale ona se dá příčet jedna stejná váta pokázdáčo jinak: stroze, mile, užití-pa-ná, a tak, aby druhámu udávala hezkou chvilku... Chápu, nemáte se "mile" zeptat, kam se "tohle dává" - ale měte pak za informaci mile podákovat a ná-co nádvakem přízniváho přidat. To váš nebo, a ostatně potáží...
A pak, když se vrátíte domů, kde to téměř taky zrovna "nevoničskou", tak pokračovat ve stejném měřu. Neoplácejte nepříjemně ještě nepříjemnější, snadit se být nad věcí, i když se cítíte vy nevinný. Ono se to fakt vyplatí...
Tak prozatím a prodnes konec,
d@niela | <urn:uuid:9acafe16-4e45-4402-92d2-94e32ee0f6da> | HuggingFaceFW/finepdfs/tree/main/data/ces_Latn/train | finepdfs | ces_Latn | 4,370 |
ARKEOLOGISK UNDERSÖKNING I FORM AV SCHAKTNINGSÖVERVAKNING
UPPLAND
STOCKHOLMS LÄN
SIGTUNA KOMMUN
FASTIGHETEN SIGTUNA 2:42 M FL
FORNLÄMNING L2015:2168
JOHAN RUNER
NORR OM
MARIAKYRKAN
UPPDRAG ARKEOLOGI RAPPORT 2022/23
Administrativa uppgifter
Länsstyrelsens beslut, dnr: 431-46293-2019 samt meddelande 431-68459-2020
Uppdrag Arkeologi projekt nr: 19043
Landskap: Uppland
Län: Stockholm
Kommun: Sigtuna
Socken: Sigtuna
Fastighet: Sigtuna 2:42 m fl
Fornlämning: L2015:2168
Uppdragsnummer: 201901111
Läge: Ekonomiska kartan blad 118 21
N5903708, E1704320
Koordinatsystem: SWEREF 99 TM
Höjdsystem: RH 2000
Typ av undersökning: Arkeologisk undersökning i form av schaktningssöervakning
Undersökt yta: Cirka 450 m²
Projektgrupp:
Johan Runer (projektledare)
John Wändesjö (biträdande projektledare)
Evelina Horn
Amanda Patriksson
Lars Andersson
Richard Grönwall (redaktion)
Osteologisk analys: SAU (Sofia Prata)
Makrofossilanalys: Arkeologerna/Statens historiska museer (Jens Heimdahl)
Vedartsanalys: Antraco (Ulf Strucke)
¹⁴C-analys: Ångströmlaboratoriet, Uppsala universitet
Konservering: Arkeologiska forskningslaboratoriet, Stockholms universitet (Lena Holmquist)
Företagare: Sigtuna församling
Undersökningsperiod: Intermittent fr.o.m. 191001 t.o.m. 210816
Dokumentationsmaterial: Digital projekt databas förvaras tillsvidare hos Uppdrag arkeologi
Fynd: Ja
Rapporterna från Uppdrag arkeologi är färgkodade:
- arkeologisk kontroll
- arkeologisk utredning
- arkeologisk förundersökning
- arkeologisk undersökning
Upphovsrätt, om inget annat anges, enligt Creative Commons licens CC BY. Villkor finns tillgänglig på http://creativecommons.org/licenses/by/4.0/deed.sv. Undantaget är Lantmäteriets kartmaterial.
Omslagsbild: Schakt för värmeläddning norr om Mariakyrkan. Foto från norr.
Fotografier: Uppdrag arkeologi (om annat ej anges).
Producerad av Uppdrag arkeologi i Sverige AB.
Stockholm 2022.
NORR OM MARIAKYRKAN
ARKEOLOGISK UNDERSÖKNING I FORM AV SCHAKTNINGSÖVERVAKNING
UPPLAND
STOCKHOLMS LÄN
SIGTUNA KOMMUN
FASTIGHETEN SIGTUNA 2:42 M FL
FORNLÄMNING L2015:2168
JOHAN RUNER
UPPDRAF ARKEOLOGI RAPPORT 2022/23
Arkeologisk periodindelning
8000 f. Kr. Mesolitikum (jägarstenålder)
4000 f. Kr. Neolitikum (bondestenålder)
Tidigneolitikum 4000-3200 f. Kr
Mellanneolitikum 3200-2300 f. Kr
Senneolitikum 2300-1700 f. Kr
1700 f. Kr. Äldre bronsålder
Period I-II 1700-1100 f. Kr
Yngre bronsålder
Period IV-VI 1100-500 f. Kr
500 f. Kr. Äldre järnålder
Förromersk järnålder 500 f. Kr-Kr, födelse
Romersk järnålder Kr, födelse-400 e. Kr,
Folkvandringstid 400-550 e. Kr.
500 e. Kr. Yngre järnålder
Vendeltid 550-800 e. Kr.
Vikingatid 800-1050 e. Kr.
1050 e. Kr. Historisk tid
Tidigmedeltid 1050-1200
Högmedeltid 1200-1350
Senmedeltid 1350-1520
1520 Nyare/modern tid 1520-nutid
1850
# Innehåll
| Kapitel | Sida |
|----------------------------------------------|------|
| Sammanfattning | 7 |
| Bakgrund | |
| Antikvarisk bakgrund | 8 |
| Topografi och fornlämningssmiljö | 8 |
| Tidigare undersökningar | 9 |
| Genomförande | |
| Syfte | 12 |
| Metod och dokumentation | 12 |
| Fyndstrategi | 12 |
| Analyser | 13 |
| Förmedling | 13 |
| Rapportering och distribution | 13 |
| Resultat | |
| Gravar | 14 |
| Industrilämning från 1000-tal - möjlig kalkugn | 17 |
| Tegelbruk | 19 |
| Stenkonstruktion | 22 |
| Möjlig medeltida byggnadslämning | 22 |
| Konstruktion från 1700-talet | 23 |
| Kommentar till undersökningens resultat | 24 |
| Utvärdering av undersökningsplan | 25 |
| Referenser | 26 |
## Bilagor
1. Schakttabell
2. Kontexttabell
3. Fynd-/benlista
4. Gravbeskrivningar
5. Osteologisk analys
6. Makrofossilanalys
7. Kontrollmätning av murtegel
8. Vedartsanalys
9. $^{14}$C-analys
10. Konserveringsrapport
11. Karta, Wikström 2007
Sigtuna
Sigtuna is located in the province of Uppland, Sweden. It is situated on the eastern shore of Lake Mälaren and is approximately 30 kilometers north of Stockholm. The city has a rich history dating back to the Viking Age and was once the capital of Sweden. Today, Sigtuna is known for its well-preserved medieval town center, which includes several historic buildings and churches. The city also features a museum dedicated to the Viking Age, providing visitors with insights into the lives of the Vikings who once inhabited the area.
Sammanfattning
I samband med en arkeologisk undersökning i form av schaktningsövervakning, genomförd under olika perioder från oktober 2019 till augusti 2021 inom fastigheten Sigtuna 2:42 m fl, belägen inom fornlämningen Sigtuna stadslager L2015:2168, påträffades tre skelettgravar från sen vikingatid samt lämningar av en medeltida industri i form av ett tegelbruk från 1200-talet samt en möjlig kalkbruksugn från 1000-talet. Utöver detta påträffades bland annat även fragmentariska lämningar av ett möjligt medeltida hus samt lämningar av bebyggelse från 1700-talet.
Figur 1, motstående sida. Översiktskarta med läget för den arkeologiska undersökningen markerad med cirkel. Skala 1:200000.
Bakgrund
Antikvarisk bakgrund
Den arkeologiska undersökningen genomfördes med anledning av att Sigtuna församling planerade anlägga en askgravlund i anslutning till befintlig kyrkogård, i den västligaste delen av fastigheterna Sigtuna 2:37 och Sigtuna 2:38 samt den östligaste delen av fastigheten Sigtuna 2:42 (fig. 3). Sedermera tillkom även anläggande av kistgravplatser och byte av VA-ledning inom samma område. Undersökningen genomfördes efter beslut av Länsstyrelsen Stockholm, dnr 431-46293-2019 samt kompletterande meddelande, dnr 431-68459-2020.
Topografi och fornlämningsmiljö
Undersökningsområdet (UO) var beläget i den nordligaste delen av Sigtuna stadssluger, utanför den kända begränsningen för den vikingatida och medeltida stadsbebyggelsen (L2015:2168, fig. 2).
Direkt väst om UO är sedan tidigare känt en ej avgränsad senvikingatida gravplats (L2013:3881, fig. 3). År 2007 undersöktes fyra skelettgravar på platsen (Wikström 2007). Det kan antas att en nordlig landsväg till Sigtuna under sen vikingatid och medeltid har gått genom eller nära undersökningsområdet, och gravarna kan ha varit belägna i anslutning till denna.
Undersökningsområdet var beläget norr om Mariakyrkans kyrkogård, så som den karterades på den äldsta kartan från år 1636 (A88-1:1) och kvarlåg ända fram till 1950-talet. Den tidigare utbredningen för kyrkogården markeras idag av en meterhög sydlänt slånt, som mot söder angränsade direkt till den tidigare kyrkogården (fig. 4).
Mariakyrkan är den enda av Sigtunas medeltida kyrkor som ännu är bruk (Wikström 2006). År 1220 beslutades att ett dominikanerkonvent skulle anläggas i Sigtuna, ett arbete som dock inte påbörjades.
Figur 2. Läget för undersökningen markerat med pil samt utbredningen av Sigtuna stadsluger L2015:2168 markerat med rött. Skala 1:10000.
Figur 3. Registrerade lämningar i KMR i anslutning till Mariakyrkan och undersökningsområdet. Skala 1:2000.
Figur 4. Den meterhöga slänten i vinterskrud, fotograferad från väst.
Förrän är 1237 (Tesch 1997:9f). Kyrkan uppfördes i tegel och räknas vanligen utgöra Mellansveriges äldsta tegelbyggnad. Kyrkan invigdes år 1247, men byggarbetena på kyrkan och klostret kom att fortsatta under ytterligare flera decennier. År 1289 försågs kyrkans tak med kopparplåt genom Magnus Ladulås försorg. Klosteret lades ned kring år 1530. Efter reformationen har kyrkan kommit att fungera som Sigtuna församlingskyrka.
Tidigare undersökningar
Vid arbeten med att utvidga Mariakyrkans kyrkogård mot norr under 1950-talet, och i samband med uppförandet av det ännu existerande gravkapellet, påträffades lager med tegelavfall, tegelgolv, murrester och tegelvalv (Douglas 1978, s. 27, 35 [undersökningsnr 73, 97D, 131G]). Detta kan antas ha varit lämningar från en miljö med tegelugnar som använts för tegelframställning vid kyrkans och klosters uppförande.
Dessvärre utgörs den enda kända dokumentationen av lämningarna i form av ett antal fotografier tagna av en besökande privatperson (fig. 5). Utifrån fotografierna kan antas att lämningarna var belägna inom eller nära den södra delen av det nu aktuella undersökningsområdet, direkt ovanför den sydlänta slänten och närmast rakt norr om Mariakyrkans nordvästra hörn (se Wikström 2007:11ff).
Figur 5. Ett av de fotografier som finns från 1950-talets grävningar vid Mariakyrkan. Foto: Olof Storm/Sigtuna museum.
Vid sentida gravgrävningar inom kyrkogården har liknande lämningar framkommit vid flera tillfällen i området ovanför slänten. I ett av Sigtuna museum/Anders Wikströms dokumenterat fall från 2009, vid en gravgrävning öster om det aktuella undersökningsområdets sydöstra hörn (direkt öst om 100200, fig. 20), framkom en lagerbild med tegelrasering under grästorven. Under tegellagret var ett löst sammansatt lager av småsten/bruk samt ett underliggande eventuellt kalkbrukslager (tolkat som ett möjligt konstruktionslager) ner mot botten av schaktet (mail från Anders Wikström 2021-01-21).
I samband med en annan av församlingen genomförd gravgrävning (av gravplats 2030C i kvarter 9) i juli år 2021, på ytan mellan den år 2009 dokumenterade gravnedgrävningen och det sydöstra hörnet av här aktuellt UO (sydöstra delen av värmeledningsschaktet), dokumenterades en stratigrafi som motsvarade den år 2009 iakttagna stratigrafin. Utöver tegel- och stenmassor, med innehåll av felbränt murtegel, murtegel sittande i bruk och huggen natursten med mera, iakttogs även vad som såg ut som en valvkonstruktion med tegel och stenmassor. Överst i schaktet iakttogs fjälletegel (beskrivning utifrån uppgifter och fotografier tillhandahållda av Johan Pern, kyrkogårdsförvaltningen). Gravnedgrävningens utbredning mättes in efter att graven återfyllts (100200, fig. 20) och en del ej återfyllda urgrävda massor kontrollerades.
Omkring 60 meter väster om Mariakyrkan är ruinen av Sankt Olofs kyrka belägen (fig. 6). Kyrkan har varit försedd med ett litet långhus, tvärskipp/korsarmar, ett treskeppigt kor, ett centraltorn och en absid i öster. Flera arkeologiska undersökningar har genomförts vid S:t Olof (åren 1923, 2001, 2002, 2004). Resultaten av dessa har visat att den nuvarande stenkyrkan kan ha föregåtts av två tidigare kyrkor; en stenkyrka och en ännu äldre träkyrka. Det är troligt att en gravgård anlades på platsen först, varpå en träkyrka kan ha uppförts kring år 1050 som sedan ersattes av den äldre stenkyrkan, omkring år 1075. Den kyrka som idag finns kvar som en ruin byggdes sannolikt i början av 1100-talet (Wikström 2006:227; Ros 2001:164f; Runer 2006:141). Kyrkan hade in i historisk tid en egen kyrkogård vilken med tiden kom att slås samman med kyrkogården tillhörande Mariakyrkan (Ölund 2012:8).
Enligt det historiska kartmaterialet har UO med omgivning varit obebyggt. Marken här har under tidigmodern tid främst brukats för odling.
En äldre bebyggelse som kan ha legat inom området är den byggnad som i ett diplom från år 1311 omnämnns
som munkarnas tegellada. År 1325 omnämns vad som troligtvis är samma byggnad. Martinus Aschaneus beskrev området norr om Mariakyrkan år 1612. Han återger att det vid den norra stigluckan ligger en grund tillhörande en stor byggnad som hävdas ha varit ett biskopshus (Wikström 2007:12).
Bortsett från de undersökningar som omnämns i ”Medeltidsstaden” (Douglas 1978) samt ovan nämnda undersökning år 2007 (Wikström 2007), har även en arkeologisk schaktningsövervakning skett som berörde delar av det nu aktuella undersökningsområdet. I ett öst-västligt, 0,5-0,6 meter djupt, schakt som grävdes i grusgången söder om gravkapellet, framkom under gruset:
"...ett 0,4 m tjockt lager av sten 0,2-0,3 m stora med stort inslag av sand och grus. Stenmaterialet utgjordes av röd granit blandat med grästen där den röda graniten förekom i schaktet framför gravkapellet men avtog i omfattning mot öster. I öster fanns istället enstaka bitar av stortegel ibland grästenen. Stenlagret uppfattades som en relativt recent uppfyllning av området. På ca 0,5 m djup fanns den grå leran med enstaka stänk av tegel" (Ölund 2012:27).
Vid gravkapellet, mellan dess trappa och dess sydvästra hörn, grävdes ett upp till två meter djupt schakt (fig. 7). Lagren var här helt omrörd, vilket tolkades bero på omgrävning i samband med byggandet av gravkapellet. För schakten 2-4 ("borrhålen") såg lagerbilden ut som för det ovan beskrivna schaktet i grusgången (Ölund 2012:28).
I schakt 1 påträffades direkt under det moderna gruset en stenkonstruktion som utgjordes av 0,5–1 meter stora och relativt flata, naturligt rundade grästenar som var tätt lagda (A16). På en av stenarna fanns även fastsittande kalkbruk. Grävningen avbröts, och stenarna fick kvarligga. De tolkades möjligen kunna ha utgjort grunden till kyrkogårdens norra stiglucka, men konstruktionen antogs även ha kunnat ingå i en tegelugn eller i det biskopshus som ska ha legat på platsen (Ölund 2012:29f).
Figur 7. Schaktplan söder om gravkapellet. Efter Ölund 2012:25.
Genomförande
Syfte
Syftet med undersökningen var att dokumentera eventuella fornlämningar påträffade i samband med de av församlingen planerade arbetena, samt att tillvara fornfynd och att rapportera undersökningens resultat.
Mетод och dokumentation
Schaktningsövervakningen kom att ske intermittent, med större tidsluckor mellan varje insats.
Kring befintliga träd har ingen eller endast ytlig schaktning skett, för att inte skada trädens rötter.
För inmätningar användes RTK-GPS. Insamlad data har lagrats och bearbetats i Intrasis (ver. 3.2). Viss bearbetning har även skett i QGIS (ver. 3.10).
Undersökning och dokumentationen av gravar genomfördes kontextuellt. Gravkontexterna undersöktes och dokumenterades separat, med dokumentation på särskilt utarbetade blanketter. Samtliga gravar lodfotograferades med referenspunkter som mättes in med RTK-GPS. Mänskliga kvarlevor omhändertogs och dokumenterades enligt för Sigtuna vedertagen osteologisk och anpassad fältantropologisk metodik. Vid upptagandet medverkade osteolog. Dokumentation av skelettmaterial upprättades på för detta särskilt framtagen blankett.
Schakt 408 (fig. 9) redovisas i föreliggande rapport enbart som en skriftlig schaktbeskrivning, undantaget den inmätta tegelkonstruktionen 359.
Schaktväggen i den sydöstra delen av schakt 400 m fl sektionsritades och redovisas i rapporten (fig. 17 och 20). I schaktets nordöstra del iakttogs enbart omrörda och/eller moderna fylnnadsmassor.
Fyndstrategi
Samtliga fynd som kunde bestämmas vara medeltida eller äldre omhändertogs, liksom även enstaka tidig-
moderna fynd. Samtliga ben som påträffades i de undersökta gravarna tillvaratogs. Fynden har behandlats i enlighet med Riksantikvarieämbetets anvisningar i ”Fysiskt omhändertagande av arkeologiskt fyndmaterial” och ”Vägledning för tillämpning av kulturmiljölagen. Uppdragsarkeologi”.
Samtliga omhändertagna ben och fynd har registrerats. I övrigt har tillvaratagna fynd och osteologiskt material behandlats i enlighet med direktiv från Sigtuna museum, som är fyndmottagande museum. Inga omhändertagna fynd har gallrats.
Recenta fynd har inte tillvaratagits och gallrades under fältsansen. Enstaka humana ben som påträffades i sentida, omrörda jordmassor insamlades och lämnades till Sigtuna församling för återbegravning i vigid jord.
Analyser
En makrofossilanalys och två vedartsanalyser har genomförts, liksom tre $^{14}$C-dateringar. Syftet med analyserna var att bestämma och datera de påträffade spåren av en äldre industriverksamhet.
Förmedling
Inga resurser var avsatta för förmedling. Undersökaren har dock på eget initiativ presenterat delar av insatserna via sociala medier, främst Facebook, bland annat i form av en film från gravundersökningen.
Guidning av i samband med undersökningen har också genomförts vid skilda tillfällen, bland annat för personal från Sigtuna museum och för representanter från Sigtuna församling.
Rapportering och distribution
Resultaten av den arkeologiska schaktningsövervakningen presenteras i denna rapport, i enlighet med Länsstyrelsens förfrågningsunderlag och Generellt förfrågningsunderlag för 2019. Genomförda insatser och resultat har efter godkännande av Länsstyrelsen Stockholm registrerats i Kulturmiljöregistret. Rapporten har arkiverats och finns tillgänglig i Riksantikvarieämbetets tjänst för digital lagring av arkeologiska rapporter.
Resultat
Gravar
Sammantaget påträffades och undersöktes tre skelettgravar (fig. 11-14). För mer detaljerade beskrivningar, se bilaga 4.
Alla tre gravlagda var sannolikt lagda i kista. De påträffade skeletten var generellt dåligt bevarade, men vissa slutsatser angående de gravlagda kan ändå dras. Det rör sig om två vuxna individer (individ 829 grav 1 och individ 985 grav 3) samt en tonåring (individ 790, grav 2). Individ 829 i grav 1 kan ha varit en man, för övriga två är könet oklart. En av de gravlagda (individ 985, grav 3) har ett tandslitage som eventuellt påvisar hantverksaktivitet (se bilaga 5).
Ett så kallat ”karonsmynt” (F37, fig. 10) påträffat i grav 1 talar för att graven som tidigast anlagts under
1050-talet (om karonsmynt, se Gråslund 1967). Att myntet är frisiskt är i sig intressant, med tanke på att det under denna tid funnits ett frisiskt gille i Sigtuna, som omtalas på två runstenar (U 379, U 391).
Utöver ovan nämnda mynt utgör en koldeposition i botten av grav 1 ett tydligt rituellt inslag. Koldepositioner är relativt vanliga i den sena vikingatidens kristna gravar (se till exempel Runer & Sillén 2014:38 m anlitt). I en av de fyra gravar som undersöktes direkt väster om de nu undersökta gravarna 2006 fanns även en heltäckande kolbädd (se Wikström 2006).
Kriterier på en gravgård kan formuleras som att a) gravarna ska ligga glest, utan stratigrafiska överlappningar, b) en hög andel av gravarna ligger i kista, c) förekomst av eldsymbolik i gravarna, d) det finns föremål i gravarna (se Wikström 2009:19f). Dessa kriterier uppfylls alltså sammantaget av nu påträffade gravar, som utifrån detta kan bestämmas utgöra senvikingatida kristna gravar belägna inom en gravgård. Kring det vikingatida Sigtuna är sedan tidigare ett trettiotal gravgårdar kända (fig. 15).
Rimligen har gravarna legat inom samma gravgård som de fyra gravar som tidigare undersökts inom området (Wikström 2006). Eventuellt har den dåtida landsvägen mot nordöst gått öster om gravgården, i
Figur 12. Framrensat skelett i grav 1. Den gula pinnen är riktad mot norr.
Figur 13. Framrensat skelett i grav 2. Den gula pinnen är riktad mot norr.
Figur 14. Framrensat skelett i grav 3. Den gula pinnen är riktad mot norr.
linje med den idag befintliga grusgången och direkt invid de nu påträffade gravarna.
I samband med upptagandet av det äldre värmeledningsschaktet iakttog att markytan i schaktets sydöstra del under äldsta tid legat nära två meter lägre än idag (fig. 17). Topografin under sen vikingatid bör alltså ha varit sådan att ytan med gravarna, och den antagna vägen, legat på ett höjdparti som sluttat förhållandevis brant mot sydöst.
**Industrilämnning från 1000-tal – möjlig kalkugn**
I samband med att ett äldre värmeledningsschakt/avloppsschakt urgrävdes, så kom jordprofilen i dess sydöstra del att dokumenteras (fig. 17). I botten iakttog hår spår av en troligen senvikingatida aktivitet i form av en nedgrävning innehållandes en spik – möjlig en del av en grav (1).
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**Figur 15.** Gravgårdar (rosa) och gravfält (gröna) kring Sigtuna. Den nu aktuella gravgården är i kartan benämnd "Brandstationen". Efter Wikström 2009:21.
**Figur 16.** Stenkonstruktionen 16, fig. 17. Foto från nordväst.
1. Del av nedgrävning. Fyllningen bestod av ett brunt, fett, mylligt och lerblandat humuslager. En takttagen järnspik (återdeponerad). Del av grav?
2. Brungrå lera, infiltrerad med enstaka kol och kulturpåverkad humus. Äldre markyta (motsvarar övre delen av 310).
3. Beigebrun varvig lera. Naturlig undergrund (motsvarar 310).
4. Brungrå silt. Riktigt inslag av brända/eldpåverkade spräckta kalkstensbitar, 0,01–0,05 meter stora. Motsvarar lager 1S. Prov 20S taget.
5. Brun lera, homogen, ren och kompakt.
6. Brun lera med inslag av obränt trä, spår av tränivå.
7. Brun lera, ren och kompakt, inslag av tegelbitar.
8. Brungrå silt, lera, bränd kalk och vad som troligen är obränt trä.
9. Brungrå lera med inslag av bränd lera och enstaka tegelfnyk.
10. Beigefärgat lager med kalkbruk, kalkbrukslins i botten, sand samt enstaka tegelskärv.
11. Tegelkross; murtegel blandat med grå silt. Tegeljocklek 8–9 centimeter, bredd 12-14 centimeter.
12. Tuktade grästenar med flat ovansida och rak kant mot söder. Ca 0,5 m i diameter, över 0,1 meter tjocka. Del av syllstensrad (motsvarar A144).
13. Moderna omrörda massor (motsvarar 286).
14. Mörkgrå silt och lera, sot och kol. Utrakningslager?
15. Kalkbruk och sand, silt, lera och kol. Grå färg. Motsvarar lager 4.
16. Grästen delvis satt i bruk; upp till fyra skift i höjd. Nedgrävt i leran. Stenarna 0,1–0,8 meter stora. Rest av ugn för kalkbrännning?
Över denna fanns vad som tolkas ha utgjort en tidigare markyta (2). Genom denna äldre markyta, och ned genom den naturliga undergrunden (3) har senare en större nedgrävning upptagits, och mot kanterna i denna nedgrävning har en konstruktion av grästen (16) anlagts i flera skift; konstruktionen var delvis satt i bruk och dess överdel har uppenbart stuckit upp över den dätidta markytan. En tolkning är att det rör sig om en ugnskonstruktion.
Ett lager med innehåll av kol och sot låg emot stenkonstruktionen och tolkades vara yngre än denna (14). Det tolkades som möjlig uträkning från den antagna ugnen. Direkt därtöver fanns ytterligare ett grått lager som antogs vara relaterat till den möjliga ugnen; det innehöll kalkbruk, sand, silt, lera och kol (15). Lagret bröts mot sydöst av en stor modern nedgrävning; på andra sidan denna fanns ett brungrått lager på motsvarande stratigrafiska nivå som tolkades utgöra en fortsättning (4). Lagret hade här ett riktigt inslag av brända kalkstensbitar, 0,01-0,05 meter stora.
En möjlig tolkning, baserad på lagrens utseende och innehåll, är att stenkonstruktionen skulle kunna utgöra en del av bottnen till en kalkugn, där kalk har bränts för att framställa kalkbruk. De tillhörande lagren (4, 14 och 15) kan i så fall antas vara relaterade till denna hantering. Ett prov togs på kalken i konstruktionen, som sedan analyserades i jakt på kol att vedartsbestämma. Därvid framkom kol av ek, som sändes för $^{14}$C-analys (bilaga 9). Även ur lager 4 insamlades ett jordprov för makroskopisk analys (bilaga 6). AnalyFigur 18. Resultatet av $^{14}$C-analys av ekved från stenkonstruktionen nr 16/lager 4.
Figur 19. Resultatet av $^{14}$C-analys av björk från stenkonstruktionen nr 16/lager 4.
Kalkbruk som producerats här kan även ha använts till andra tidiga stenkyrkor i Sigtuna, till exempel den tidigare kyrkan inom Sigtuna museers tomt.
**Tegelbruk**
Att lämningarna som iakttogs under 1950-talet verkligen utgjorde lämningar av tegelugnar knutna till uppförandet av Mariakyrkan med tillhörande kloster kan anses styrkt av de iakttagelser som gjorts i samband med moderna gravgrävningar. Bortsett från de moderna dokumenterade gravnedgrävningarna som ovan nämnts så genomförde församlingen år 2019 även en gravgrävning ovanför den meterhöga sydlänta slänten, cirka 40 meter öster om det övriga undersökningsområdet (332). Gravnedgrävningen dokumenterades av arkeolog inom ramen för aktuell undersökning, och i lagren här iakttogs i botten en kallmurad stenkonstruktion med påbyggnad av murat tegel av samma storlek som de tegel som finns i Mariakyrkan. I omgivande jordlager fanns också tegel och kalkbruk.
Ett rimligt antagande är att anläggningar relaterade till tegelframställningen finns ovanför hela den meterhöga sydlänta slänt, som är belägen direkt utanför den under 1630-talet dokumenterade kyrkogården. Slänten finns cirka 35 meter norr om kyrkan och löper ca 45 meter i öst-västlig riktning parallellt med kyrkobyggnaden.
Mest detaljerat har verksamheten nu dokumenterats i sektionsritningen C300/C303 som upprättades i värmeldningsschaktet (S400 m. fl., fig. 20). Här
Figur 20. Plan över kontexter (ej skelettgravar) samt sektioner. Skala 1:300.
Figur 21. Detaljfoto av värmeledningsschaktets östra sektion. I botten nedgrävningen med spik (1) och mot toppen ett raseringslager med tegel. Foto från nordväst.
Iakttogs över den nivå som tolkas som knuten till den antagna kalkugnen ett brunt lerlager (5, fig. 17). Detta representerar antingen en utbildad markyta eller lera som påförts i samband med någon form av anläggningsarbete. Över detta lager fanns ytterligare ett lerlager med spår av en obränd träniuv/möjligent gångplank (6). Detta lager tolkas representera anläggningsarbeten på platsen. Ett rimligt antagande är att det rört sig om arbeten i samband med att tegelbruket anläggs på platsen. I lager ovanför finns också tegel och kalk (7, 8, 9, 10). Lagren kan antas ha tillkommit i samband med att tegelbruket har brukats. Att kalksten och kalkbruk också förekommer i lagren indikerar att kalk har bränts på platsen även under denna period.
Ett massivt överliggande raseringslager (11), bestående av främst mer eller mindre trasigt murtegeltegel, är sannolikt dels spår av tegelbränning, men även av raserade och delvis eldpåverkade tegelkonstruktioner, sannolikt tegelugnar. I lagret påträffades bland annat även felbränt tegel och tegelstenar satta i bruk samt enstaka fjälltegel.
Figur 22. F137, felbränt tegel påträffat som lösfynd i det sydöstra hörnet av värmeledningsschaktet.
Figur 23. F131, fjälltegel med klövavtryck påträffat som lösfynd i det sydöstra hörnet av värmeledningsschaktet.
Storlekarna på de tegel som iakttogs stämmer genomgående överens med tegelstorleken i Mariakyrkan, och indikerar att det är för tillverkningen av sådant tegel som industrin på platsen anlagts och varit i bruk (se tabell, bilaga 7).
I den sydvästra delen av UO fanns en sedan tidigare en nedgrävd betongbassäng med funktionen av ett fågelbad (fig. 24). Denna lyftes bort och ytan/jordlagren därunder och runtomkring kom att undersökas i omgångar. Bortsett från en mindre yta/nedgrävning i botten (100325) var marken här helt omrörd, med innehåll av bland annat tegel och kalkbruk. Ytan har sannolikt omgrävts i modern tid i samband med att bassängen placerats på platsen.
I botten framkom ett starkt eldpåverkat tegelrött och uppsprucket granitberg (100348, fig. 25; avspruckna delar av detta berg har påträffats spritt i jordlagren.
Stenkonstruktion
En sedan tidigare påträffad stenkonstruktion (889, fig. 26) utgjordes av ett lager med flata grästenar, 0,4–0,6 meter stora, lagda tätt i ett skift (motsvarar A16 i Ölund 2012). Konstruktionen låg i linje med den antagna äldre landsvägen. En möjlighet är att det rör sig om grunden till den norra stigluckan. Att raseringslager med tegel påträffades under konstruktionen visar att den bör ha tillkommit efter tegelindustrin. Vid den nu genomförda undersökningen tolkades konstruktionen att vara relativt sen, bland annat eftersom den bedömdes vara stöttfogad mot bogårdsmuren, som i sig innehöll sten med borrrål av en typ som dateras som tidigast till 1700-tal.
Möjlig medeltida byggnadslämning
Figur 25. Eldskadat berg under betongbassängen. Foto från nord-nordväst.
Huruvida även en något mer nordligt belägen yta med vittrat tegel med kvarsittande kalkbruk (681, fig. 20), som framkom 0,35 meter under mark, också kan ha samband med det antagna tegelbruket eller om den utgör spåren av en yngre konstruktion är oklart. Ytan skulle eventuellt kunna vara ett resultat av de anläggningsarbeten som skedde under 1950-talet, i samband med den antagliga raseringen av då framkomna tegelkonstruktioner. Att större utjämningsarbeten skett kring denna tid inom området vittnar deponerade gravstenar med mera om (500, 512, 530, fig. 20).
Figur 26. Stenkonstruktionen 889. I bakgrunden ses även en del av den befintliga bogårdsmuren. Foto från nordväst.
I den sydvästra profilen iakttogts under den nuvarande grusgången två tuktade och flata större stenar, placerade invid varandra, med en rak kant mot söder (12, fig. 17 och 27). Stenarna framtog och dokumenterades även i plan (144, fig. 20), genom att det överliggande gruset och moderna fyllningen borttog.
Då den första (nordligaste) flata stenen framkom iakttogts ett utstickande rörben i schaktväggen cirka 0,3 meter under stenen (9, fig. 17), och stenen antogs därför kunna vara en gravmarkör. Benet föreföll dock vara ensamt och ingen nedgrävning eller lagerbryt som skulle kunna sammanhöra med en grav kunde iakttas. Benet lämnades på plats och har inte bestämts av osteolog.
Figur 27. Syllstenar 144 fotograferade från sydöst.
Då den andra stenen framkom blev det tydligt att detta utgör en antaglig rest av en öst-västlig syllstensrad, som blivit avgrävd/skurits mot väster av både det nu aktuella vattenledningsschaktet och det större öst-västliga schakt som gick i öst-västlig riktning, parallellt med befintlig grusgång. Huruvida stenraden fortsatt mot öster kunde inte avgöras; ytterligare grävning åt öster var inte förenlig med det aktuella uppdraget.
Notabelt är att det vid urgrävningen av vattenledningsschaktet i höjd med stenraden framkom en större mängd delar av fjälltegel (del av F129) i fyllningen närmast schaktväggen. Här påträffades också ett möjligt slitet relieftegel (F135, fig. 28). Ett eventuellt samband mellan dessa tegel och de antagna syllstenarna och den byggnad som dessa representerar kan inte avgöras.
I det äldre historiska kartmaterialet finns inga byggnader utritade inom eller i närheten av det aktuella undersökningsområdet. En byggnad som omtalas i äldre källor är det av Martin Ascaneus angivna biskopshus, som ska ha legat invid kyrkogårdens norra stiglucka. Platsen för byggnaden har tidigare rekonstruerats precis där syllstensraden nu framkom (Wikström 2007:12, samt bilaga 11 denna rapport).
Konstruktion från 1700-talet
I schakt 408 framkom bland annat en konstruktion i form av murtegel lagda med flatsidan nedåt och långsidorna invid varandra (359, fig. 29). På samma nivå framkom även en nivå med kalk- och lerbruk. Möjligen rör det sig om spår av enklare bebyggelse som sammanhört med trädgårdsodling på platsen. Konstruktionslämningarna överlades av ett brandlager, med fynd av ett kritpipsskaft som kan dateras till 1700-talets senare del (F138).
Figur 28. F135, möjligt relieftegel.
Figur 29. Schakt 408 med tegelkonstruktion 359. Foto från öst-sydöst.
Kommentar till undersökningens resultat
De undersökta ytorna hyste lämningar i form av senvikingatida gravar samt medeltida industrilämningar som bedöms vara av ett högt vetenskapligt värde. Utöver detta påträffades troliga lämningar av en äldre byggnad, som motsvarar det antagna låget för ett under tidigt 1600-tal omnämnt ”biskopshus” samt lämningar av enklare bebyggelse från 1700-talet.
När det gäller medeltidens stenbyggnationer är det ofta oklart var kalken till kalkbruket kommer ifrån. I vissa fall är detta dock känt. För byggnadshyttan vid Uppsala domkyrka vet man till exempel att kalk togs från Lenaberg i Uppland och för byggnationer i Stockholm togs kalk från fyndigheter i den närbelägna skärgården (Hidemark & Holmström 1984:9). Slutsatsen att kalk till Sigtunas äldsta kyrkobyggnadsfas under 1000-talet har importerats ända från Gotland och bränts in situ måste i detta sammanhang betraktas som mycket intressant.
Även slutsatsen att det medeltida Sveriges äldsta kända tegelbruk varit beläget inom undersökningsområdet kan anses vara ett viktigt resultat. Det är rimligt att anta att den meterhöga öst-västliga sluttning som är belägen direkt utanför den tidigast kända kyrkogården cirka 35 meter norr om kyrkan, i grunden består av lämningar av de byggnader och jordmassor som uppförts och påförts här i samband med tegeltillverkningen.
Tegelindustrin kan antas att ha varit belägen utanför klosterområdet, vilket stödjer ett antagande att klau- suren här gått i linje med den äldsta kända kyrkogårdens norra avgränsning. Att tegelugnarna förlagts till en yta som redan tidigare tagits i anspråk för industriell bränning visar på att industrin på platsen haft en lång kontinuitet. Detta kan i sig ha varit en faktor då klostrets lokaliserings bestämdes.
Tyvärr har uppenbarligen stora delar av tegelbrukslämningarna förstörts genom sentida aktiviteter på platsen. Med stor sannolikhet kan dock ytterligare senvikingatida gravar och lämningar av den tidiga medeltida industriverksamheten finnas kvar i området, inom ej undersökta ytor.
Utvärdering av undersökningsplan
Undersökningens syfte anses med hänvisning till presenterade resultat vara uppfyllt. Inga avsteg har gjorts från undersökningsplanen. Resultaten av undersökningen har sammanställts i en digital rapport vilken har tillgängliggjorts via KMR/Arkivsök och Fornsök, för alla som önskar ta del av resultaten.
Referenser
Skriftliga källor
Douglas, H. 1978. Medeltidsstaden 6. Sigtuna. Riksantikvarieämbetet.
Gråslund, A.S. 1967. Charonsmynt i vikingatida gravar? TOR XI, s. 168-197. Uppsala universitet.
Hidemark, O. & Holmström, I. (red.). 1984. Kalkputs 2 Historia och teknik. Redovisning av kunskaper och forskningsbehov. Stockholm/Riksantikvarieämbetet.
Ros, J. 2001. *Sigtuna - staden, kyrkorna och den kyrkliga organisationen*. Uppsala Universitet Department of archaeology and ancient history. Uppsala.
Runer, J. 2006. *Från hav till land eller Kristus och odalen - en studie av Sverige under äldre medeltid med utgångspunkt från de romanska kyrkorna*. Stockholms Studies in Archaeology 28. Stockholms universitet.
Runer, J. & Sillén, P. 2014. Liv och död för tusen år sedan. Ett tidigkristet gravfält i Rissne. RAÄ 93, Spånga socken, Stockholms stad, Stockholms län, Uppland. Särskild arkeologisk undersökning. Rapporter från Arkeologikonsult 2014:2431.
Tesch, Sten (red.) (1997). Mariakyrkan i Sigtuna - dominikankonvent och församlingskyrka 1247-1997. Minnesskrift med anledning av 750-årsjubileet. Sigtuna museer, Sigtuna.
Wikström, A. 2006. Den svårfängade kronologin - om gravstratigrafi och problem med dateringen av Sigtunas tidigmedeltida kyrkor. Artikel i *Kirkearkæologi i Norden* 8. Hikuin 33.
Wikström A. 2007. Brandstationstomten. Sigtuna 2:44. Rapport Arkeologisk förundersökning. Meddelanden och Rapporter från Sigtuna Museum nr 32.
Wikström, A. 2009. En tidigkristen gravgård vid Götes mack, Sigtuna 2008. Meddelanden och rapporter från Sigtuna museum nr 40.
Wikström, A. 2021. Dateringsunderlag. I: Wikström, A. et al. Hos herr Niklas och annat skrivkunnigt folk. Arkeologisk undersökning i kvarteret Professorn 1 i Sigtuna 1999-2000. Meddelanden och rapporter från Sigtuna museum nr 63. Sigtuna.
Ölund, A. 2012. Arkeologi vid Mariakyrkan i Sigtuna. RAÄ 195:1, Sigtuna 2:41, 2:42 & 2:37, Sigtuna, Uppland. Upplandsmuseet, Uppsala.
Kartmaterial
Lantmäteristyrelsens arkiv A88-1:1. Geometrisk avmätning från år 1636.
Lantmäteristyrelsens arkiv A88-1:5. Ägodelningskarta från 1810.
Muntliga uppgifter
Jonsson, Leif. LJ Osteology, e-post 2022-02-16
WIkström, Anders. E-post 2021-01-21
Bilagor
1. Schakttabell
2. Kontexttabell
3. Fynd-/benlista
4. Gravbeskrivningar
5. Osteologisk analys
6. Makrofossilanalys
7. Kontrollmätning av murtegel
8. Vedartsanalys
9. $^{14}$C-analys
10. Konserveringsrapport
11. Karta, Wikström 2007
| Nr | Beskrivning | Area m² |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------|
| 173 | Sydöstligaste delen av värmeledningsschaktet. Se 400. | 16,1 |
| 200 | Schakt för stödmur som var 2 m brett och 0,65 m djupt mot fd brandstationen i väster, mot öster var djupet endast ca 0,2 m djupt. Berg i dagen framträdde utmed schaktbotten längst i söder. Enligt uppgift fanns berg i dagen även längre norrut. Innan uppråget påbörjades hade schaktet redan grävts. Ett ca 0,10 m tjockt bärslager hade påförts och stödmuren hade redan lagts ut. I schaktkanten fanns endast omrörda och påförda massor, bestående av mörk brun trädgårdsjord. | 46,5 |
| 219 | Del av värmeledningsschaktet. Se 400. | 15,6 |
| 328 | Del av värmeledningsschaktet. Se 400. | 27,9 |
| 332 | Modern gravnedgrävning; Norra, östra och södra profilen dokumenterade. | 3,3 |
| 400 | Innätningen avser norra delen av äldre värmeledningsschakt/avloppsschakt, upptaget med maskin. Beskrivning avseende hela schaktet: cirka 30 meter långt och två meter brett; fyra meter brett längst i sydöst, där en befintlig brunn framgrävdes. Djup 1,8-2,3 meter. Utöver nedlagda rör och ledningar bestod fyllningen av omrörda/omgrävda massor. Dessa urgravdes så pass att de orörda schaktväggarna framkom. I schaktets sydöstra halva iakttogts äldre kulturlager. Här dokumenterades schaktet medelst profilritning och prover för analys insamlades. I schaktets norra del iakttogts enbart omrörda och/eller moderna fyllnadsmassor. | 35,3 |
| 408 | Schakt upptaget med maskin, fyllhammare och skärslev. Överst fanns asfalt, ca 0,05 meter tjock. 1) Därunder fanns ett 0,06-0,08 meter tjockt modernt påfört bärslager bestående av grus och sand. 2) Därunder ett relativt kompakt och fett grått-brungrått lager av lerig mylla med silt och enstaka sand, 0,05 meter tjockt, med fynd av keramiksskärvar av rödgods av sen typ (F140), flintgods (F139) och modernt fönsterglas (ej tillvarataget). Lagret tolkas som ett omrört/påfört kulturlager från 1800-tal. 3) Därunder framkom ett ca 0,05 meter tjockt mörkgrått-svart luckert halvlett lager, bestående av kol, sot och silt med inslag av fläckar av ren, gul/värme påverkad sand. Fynd av enstaka mindre ben och tegelflis. I lagret påträffades ett kritpipsfragment med datering till 1700-talets senare hälft (F138). Lagret tolkas som ett brandlager, som kan höras samman med en underliggande konstruktion, bestående av tegel (256) och väster därom 5) ett grå-vitt brukslager, bestående av hårt lerbruk och därunder kalkbruk som stelnat tillsammans i en minst 0,02 meter tjock brukskaka. Lagret tolkas ha tillkommit i samband med konstruktionsarbeten, då bruk runnit ut på marken. Under teglet och bruket framkom 6) ett relativt packat lager bestående av gråbrun silt, sand och mylla. Lagret undersöktes bara delvis, och kunde bestämmas vara minst 0,2 meter tjockt. I lagret iakttogts småsten (upp till 0,01 m stora), träpinnar, lerbruk, tegelflis, tegelbrockor och enstaka mindre ben. Lagret tolkades vara påfört. | 16,7 |
| 531 | Provprop, upptagen med maskin. Överst 0,25 meter tjock trädgårdsjord (motsvarar 286), därunder kompakt lera 0,2 meter tjock (motsvarar 310). Fasta berget framkom 0,45 meter under markytan. | 8,0 |
| 543 | Provprop, upptagen med maskin. Överst 0,2 meter trädgårdsjord (motsvarar 286), därunder 0,3 meter tjock kompakt lera (motsvarar 310). Berget framkom 0,5 meter under markytan. | 3,3 |
| 555 | Schakt upptaget med maskin, "provprop 3" (ytan upprävd flera gånger). | 5,6 |
| 566 | Schakt upptaget med maskin. Inom ytan påträffades grav 1. | 14,8 |
| 610 | Schakt upptaget med maskin. | 5,2 |
| 619 | Schakt, grävt till maximalt 0,7 meters djup. Överst fanns upp till 0,35 meter tjock trädgårdsjord (motsvarar 286), därunder fanns kompakt lera (motsvarar 310). Berg framkom på 0,4-0,7 meters djup. | 15,4 |
| 686 | Schakt upptaget med maskin. Trädgårdsjord ned till 0,4 meter under mark (286), tegelyta framkom 0,35 meter under mark (681), därunder kompakt lera (310). Berg framkom i schaktbotten, mellan 0,37 och 0,8 meter under markytan. | 44,1 |
| 718 | Schakt upptaget med maskin. Överst trädgårdsjord (286) 0,25 meter tjock, därunder kompakt lera. I botten framkom berg, 0,49 meter under mark. | 16,1 |
| 919 | Schakt upptaget med maskin. Djup 1,10 meter. Överst 0,1 meter modernt grus, därunder flak med grästen (889) 0,25 meter tjockt, därunder raseringsslager med tegel, 0,3 meter tjockt, därunder kompakt grå lera (310). | 9,7 |
| Nr | Beskrivning | Area m² |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------|
| 923 | Schakt, upptaget med maskin, 1,05 meter djupt. Överst 0,2 meter med modernt grus, därunder raseringslager med tegel och jord, 0,6 meter tjockt, därunder kompakt grå lera (310), uppbländad med en riklig förekomst av moränsten, 0,1-0,8 meter stora. I schaktets nordöstra hörn iakttogs rester av en grästenspackning (889). | 9,4 |
| 937 | Schakt, upptaget med maskin, ca 0,8 meter djupt. Överst trädgårdsjord, 0,3 meter tjock (286), därunder rasering med tegel och bruk, 0,3 meter tjock, därunder kompakt grå lera (310), med riktigt inslag av natursten; ej grävt i botten. | 7,3 |
| 943 | Schakt, upptaget med maskin, 0,9 meter djupt. Överst trädgårdsjord, 0,3 meter (286), därunder rasering med kalkbruk och tegelflis, 0,4 meter tjock, därunder eldpåverkat berg (100348) eller kompakt grå lera (310). | 18,6 |
| 1025 | Provgrop, 2 meter djup. Upptagen med maskin efter undersökning av grav 3. Berörde endast naturlig undergrund (310). | 1,5 |
| 1029 | Schakt upptaget med maskin efter undersökning av grav 3. Berörde endast naturlig undergrund (310). | 3,1 |
| 1033 | Provgrop, upptagen med maskin efter att betongbassäng lyfts bort. Maximalt 1,8 meter djup. I övre delen omrörda jordmassor, mot botten naturlig undergrund (310). | 2,2 |
| 1037 | Område direkt under urlyft betongbassäng. Urgrävt med maskin. Omrörda massor med tegel etc. Eldpåverkat berg framkom 1,3-1,45 meter under mark (100348). | 5,1 |
| 100338 | Schakt, upptaget med maskin, djup 0,8 meter (i NV) respektive 1,6 meter (i NO) respektive 1,3 meter (centralt) respektive 1 meter (i SÖ) och 0,9 meter (i SV). Jorden bestod av omrörda jordmassor med inslag av stenar 0,05-1,8 meter stora, betongrör m.m. Även tegelstenar av olika typer, inklusive felbrända murtegel. Tre kontrollmåttategel hade bredden 0,12 meter och tjockleken 0,085 meter. | 56,1 |
| 200007 | Schakt upptaget med maskin (ytan delvis uppgrävd flera gånger). | 20,5 |
| Nr | Typ | Schakt nr | Undersökningsmetod | Beskrivning |
|-----|-----------|-----------|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 144 | Husgrund | 173 | Ej undersökt | Tuktade stenar, med flat ovansida och rak kant mot söder. ca 0,5 meter i diameter, över 0,1 meter tjocka och med rak kant mot söder. Del av syltstensrad. |
| 206 | Ugn | 219, 329 | Provtagen | Grästen delvis satt i bruk; konstruktionen bevarad upp till fyra skift i höjd. Konstruktionens fundament nedgrävt minst 0,4 meter i den naturliga undergrunden. Stenarna 0,1-0,8 meter stora. Rest av ugn för kalkbränning? |
| 282 | Störning | 200007 | | Betongplintar, vertikalt nedslagna. Framkom under trädgårdsjorden (286). |
| 286 | Lager | 531, 543 | Maskin | Trädgårdsjord, mörkt brun. 0,2-0,4 meter tjock. Inslag av tegel, betongplattor, gravstenar (se 500, 512). Modernt påfört utfyllnadsslager/ödlingsslager. |
| | | 555,566, | | |
| | | 610, 619, | | |
| | | 200007 | | |
| 310 | Lager | 200, 531, | Maskin | Gräbrun lerbländad kompakt jord som gradvis övergår i kompakt postglacial lera/mjala. Naturlig undergrund. Ytligt stälvis omrörd med inslag av tegel, kalkstensbitar och även plast. Ett påträffat murtegel var 0,08 meter tjockt, 0,24 meter långt och 0,11 meter brett. Lagret fortsätter under färdigt schaktdjup, utom där berg framkom. |
| | | 543, 555, | | |
| | | 566, 610, | | |
| | | 619 | | |
| | | 200007 | | |
| 354 | | | | Utgår |
| 359 | Husgrund | 408 | Ej undersökt | Konstruktionsrest; 11 stycken murtegel iakttogs; kallmurad konstruktion, där stenarna ligger med långsidan invid varandra. Utifrån de tegel som var helt framme kan tegelstorleken bestämmas som: långd 0,29 meter, bredd 0,13 meter och tjocklek 0,075 meter. Tolkas tillsammans med den antagligen samtida murbruksnivån (200191) som möjlig rest av ett hus/uthus; konstruktionen eventuellt anlagd under 1700-talet. Har möjlig brunnit på grund av överliggande brandlager (200189). Konstruktionsresten kvarligger in situ. |
| 500 | Sten | 566, 610 | | Gravsten, ca 2 X 0,7 meter stor, ca 0,3 meter tjock. Gravstenen låg upp-och ned. Från 1800-talet, påskrift delvis synlig, troligen "J. MATTSSONS FAMILJEGRAF". Framkom tillsammans med diverse andra gravrelaterade stenar: friser (4 stycken) och gravstensdelar. Stenarna tolkas som påförda vid 1900-talets mitt som utfyllnad/utjämning. Tillsammans med stenarna påträffades en telekabel av äldre modell och en modernare läskflaska. |
| 512 | Sten | 543, 610 | | Del av gravsten. Kom tillsammans med diverse andra gravrelaterade stenar: gravsten (se 500), friser (4 stycken) och gravstensdelar. Stenarna tolkas som påförda vid 1900-talets mitt som utfyllnad/utjämning. Tillsammans med stenarna påträffades en telekabel av äldre modell och en modernare läskflaska. |
| 530 | Sten | | | Granitsockel till gravsten (kom i sammanhang med 500, 512). |
| Nr | Typ | Schakt nr | Undersökningsmetod | Beskrivning |
|-----|----------------|-----------|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 653 | Nedgrävning | 566 | Skärslev | Nedgrävning, VNV-OSO riktning, 1,6 m lång och 0,7 meter bred, 0,15 meter djup. Nedgrävningen gjord ned genom den sterila mjalan (310). Nedgrävningen har plan botten och raka nedgrävningskanter. I västra delen av nedgrävningen består botten av berg; berget faller mot väster. Endast nedre delen av den ursprungliga nedgrävningen bevarad; den övre delen av nedgrävningen och graven har förstört i samband med senare aktiviteter på platsen, sannolikt odling. |
| 665 | Trä | 566 | Skärslev | Trärester, av kista. På södra sidan fanns trä bevarat längs med 0,9 meter och 0,02 meters bredd. På norra sidan fanns trä bevarat längs 0,78 meter och 0,03 meters bredd. |
| 681 | Lager | 686 | Extensiv | Yta med vittrat tegel och vidsittande kalkbruk. Framkom direkt under trädgårdsjorden (motsvarande 286), 0,35 meter under markytan. |
| 737 | Störning | 686 | | Störning kabelstråk, el för lyktstolpe |
| 741 | Nedgrävning | 686 | Skärslev | Nedgrävning, öst-västlig utbredning, 1,7 meter lång, 0,38-0,5 meter bred, upp till 0,14 meter djup. Nedgrävningen var gjord genom den sterila grå leran/mjalan (310), ned till det underliggande plana berget som kom i nedgrävningens botten. Endast den undre delen av nedgrävningen (och graven) är bevarad. Den övre delen har skadats/försunnit genom senare aktiviteter på platsen, troligen främst odling. Nedgrävningens östra ände var genomgrävd av ett modernt kabelschakt. |
| 775 | Störning | 566 | | Modernt ledningsschakt för elkabel till lyktstolpe |
| 790 | Skelettgrav | 686 | Skärslev | Skelett grav 2 |
| 809 | Trä | 566 | Skärslev | Rest av kistbotten, bevarad som ett 0,9 meter långt stråk/remsa med trä, 0,04 meter bred och 0,003 meter tjock. |
| 829 | Skelettgrav | 566 | Skärslev | Skelett grav 1 |
| 873 | Lager | 566 | Skärslev | Kolfäck, strängformig, 0,31 meter lång, 0,02 meter bred och 0,02 meter tjock. |
| 889 | Sten | | Extensiv | Lager med grästenar, 0,4-0,6 meter stora, kallmurade i ett skift. Framkom under grus respektive gräsmattan, 0,23 meter under mark. Tolkas som underlag för något, förmodligen modernt. Ett argument för detta är att bogårdsmuren här har stenar med borrhål, och att lagret med grästen ligger upp mot muren. En påle med fundament av betong (918) fanns inpassad i anläggningen. |
| 897 | Sten | 9198, 923, 1029 | Extensiv | Stenformation inom ytan. Motsvarar 889. |
| 918 | Störning | | | Träpåle intill mur. Fastgjuten med betong. |
| 929 | Nedgrävning | 923, 1025 | Skärslev | Nedgrävning, 1,75 meter lång och 0,6 meter bred, minst 0,3 meter djup. Plan botten. Uptagen genom lera (310) med riklig förekomst av moränsten. |
| 955 | Trä | 923 | Skärslev | Trärester av längssida i kista, 1,4 meter lång och 0,2 meter bred/hög, ca 0,01 meter tjock. |
| 979 | Trä | 923, 1025 | Skärslev | Trärester av kista, troligen kistbotten, 0,8 meter lång och 0,25 meter bred, 0,01 meter tjock. |
| 985 | Skelettgrav | 923 | Skärslev | Skelett grav 3 |
| Nr | Typ | Schakt nr | Undersökningsmetod | Beskrivning |
|------|-----------|-----------|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 100200 | | | | Nyupptagen grav. Djup 1,45 meter, längd ca 3 meter, bredd ca 1,6 meter. Vid den arkeologiska besiktningen var graven redan igenlagd. Enligt uppgift av Johan Pern (kyrkogårdsförvaltningen) iakttogts vid gravgrävningen en valvkonstruktion och tegel och stennassor, överst i schaktet iakttogs fjälletegel. I kvarliggande urgrävda massor iakttogts natursten, huggen natursten, trasiga murtegel, murtegel sittande i bruk, felbränt murtegel m.m. Två trasiga murtegel kontrollmättes och var 0,8X0,14 (höjd X bredd) respektive 0,9X0,125 (höjd X bredd) meter stora. |
| 100300 | | 100338 | | Utgår |
| 100325 | Nedgrävning | 943, 10338 | Skärslev | Nedgravning iakttagen mot schaktbotten, under omrörda fyllnadsmassor; ca 1X1,5 meter stor, ca 0,1 meter djup. Fyllning av brun siltig sand med inslag av kol, sot, tegel, kalkbruk och rundade stenar, 0,08-0,14 meter stora. I botten eldpåverkad, starkt porös berghäll. Tegelröd. |
| Fn nr | Material | Typ | Antal | Fragm. grad | Vikt (g) | Anmärkning | Schakt/Område | Kontext |
|-------|----------|-------|-------|-------------|----------|---------------------------------------------------------------------------|---------------|---------|
| 1 | Järn | Spik | 1 | Fragment | 4,9 | Kistspik. Sannolikt kvadratiskt/rundat huvud (10x15 mm). Avbruten ten. | | 653 |
| 2 | Järn | Spik | 1 | Fragment | 10,8 | Kistspik. Sannolikt kvadratiskt huvud (ett hörn saknas) (22,5 x 22,6 mm). Avbruten ten. | | 653 |
| 3 | Järn | Spik | 6 | Fragment | 9,6 | Kistspik, starkt fragmenterad och i sex delar. Kvadratiskt/rundat huvud? (ca 14,5 x 15,5 mm) | | 653 |
| 4 | Järn | Spik | 1 | Fragment | 14,3 | Kistspik. Kvadratiskt/rundat huvud, ej intakt ( ca 26 x 21 mm). | | 653 |
| 5 | Järn | Spik | 5 | Fragment | 11,1 | Kistspik, starkt korroderad och i fem delar. Ovalt (?) huvud (ca 36x19 mm) | | 653 |
| 6 | Järn | Spik | 1 | Fragment | 6,4 | Kistspik. Ovalt (?) huvud (ca 18,5x24,5 mm inklusive korrosion. Avbruten ten. | | 653 |
| 7 | Järn | Spik | 2 | Komplett | 23,9 | 2 stycken kistspikar med ovala huvuden (29x21 mm respektive 20x14 mm). Den längre spiken är böjd. | Grav 2, lösfynd | |
| 8 | Järn | Spik | 1 | Fragment | 11 | Kistspik. Kvadratiskt/rundat huvud (23x21 mm). Avbruten ten. | | 741 |
| 9 | Järn | Spik | 1 | Defekt | 10,3 | Kistspik, endast en liten del av huvudet bevarat (10x22 mm). Spiken är böjd vid spetsen. | | 741 |
| 10 | Järn | Spik | 1 | Komplett | 23,2 | Kistspik, ovalt (?) huvud (20x24 mm). Spiken är böjd på mitten samt vid spetsen. | | 741 |
| 11 | Järn | Spik | 1 | Fragment | 13,6 | Kistspik, kvadratiskt/runt huvud (ca 19x21 mm). Kraftigt korroderad. Spets saknas. | | 741 |
| 12 | Järn | Spik | 1 | Komplett | 13,3 | Kistspik, ovalt huvud (ca 18,3x29 mm). Kraftigt korroderad. | | 741 |
| 13 | Järn | Spik | 1 | Fragment | 6,1 | Kistspik, ovalt/runt huvud? (13,3x17,5 mm). Avbruten ten. Stark korroderad. | | 741 |
| 14 | Järn | Spik | 1 | Komplett | 7,7 | Kistspik, kvadratiskt/rundat huvud (ca 19,7x18,2 mm). Böjd spets. | | 741 |
| 15 | Järn | Spik | 2 | Fragment | 3,7 | Kistspik i två delar. Ovalt huvud (ca 14x20 mm). Starkt korroderad. | | 741 |
| 16 | Järn | Spik | 1 | Fragment | 5,3 | Kistspik, ovalt huvud (ca 18,5x13,6 mm). Avbruten ten. | | 741 |
| 17 | Järn | Spik | 1 | Komplett | 7,9 | Kistspik, ovalt huvud (ca 19,7x15,3 mm). Böjd. Kraftigt korroderad. | | 741 |
| 18 | Järn | Spik | 1 | Fragment | 4,7 | Kistspik med ovalt (?) huvud (18,2x14 mm). Starkt fragmenterad och korroderad. Avbruten. | | 741 |
| 19 | Järn | Spik | 1 | Fragment | 18 | Kistspik, kvadratiskt/rundad huvud (ca 22,4x22,7 mm). Stark korroderad. Avbruten. | | 929 |
| Fn | Material | Typ | Antal | Fragm.grad | Vikt (g) | Anmärkning | Schakt/Område | Kontext |
|----|----------|-------|-------|------------|---------|---------------------------------------------------------------------------|---------------|--------|
| 20 | Järn | Spik | 2 | Fragment | 13,3 | Kistspik med kvadratisk/rundat huvud (15,8x16 mm). Ten avbruten. Från tenen ytterligare en spik? Starkt korroderade. | | 929 |
| 21 | Järn | Spik | 2 | Fragment | 20,9 | Kistspik i två delar (huvud respektive ten). Huvudet ovalt/rundat ? (ca 29,8x27,8 mm), Tenfragmentet ca 22,8 mm långt. Starkt korroderat. | | 929 |
| 22 | Järn | Spik | 1 | Komplett | 20,9 | Kistspik, oval (?) skalle (ca 26,7x29,9 mm). Starkt korroderat huvud. Spetsen vass. | | 929 |
| 23 | Järn | Spik | 3 | Fragment | 13,5 | Kistspik samt två lösa fragment från denne. Rundat huvud (21x20 mm). Avbruten ten. Starkt korroderad. | | 929 |
| 24 | Järn | Spik | 1 | Komplett | 15,4 | Kistspik med ovalt huvud (21x25 mm). Starkt korroderat huvud. Spetsen vass. | | 929 |
| 25 | Järn | Spik | 1 | Fragment | 3,3 | Kistspik, endast ten. Starkt korroderad. | | 929 |
| 26 | Järn | Spik | 1 | Fragment | 15,9 | Kistspik, ovalt/rundat (?) huvud (ca 14,2x18,7 mm). Mycket korroderad. Avbruten ten. | | 929 |
| 27 | Järn | Spik | 1 | Komplett | 22,9 | Kistspik, rundat huvud (ca 23,5x26,6 mm) | | 929 |
| 28 | Järn | Spik | 1 | Fragment | 15,6 | Kistspik, rundat (?) huvud (ca 23,5x26,6 mm) | | 929 |
| 29 | Järn | Spik | 1 | Fragment | 11,7 | Kistspik med rundad/ovalt (?) huvud (ca 20,4x27 mm inklusive rost). Avbruten ten. Starkt korroderad. | | 929 |
| 30 | Järn | Spik | 1 | Komplett | 15,5 | Kistspik med rundat huvud (ca 20,7x22 mm). | | 929 |
| 31 | Järn | Spik | 1 | Fragment | 11,3 | Kistspik med ovalt huvud (ca 29x18 mm). Avbruten ten. Starkt korroderad. | | 929 |
| 32 | Järn | Spik | 1 | Fragment | 5,8 | Kistspik, endast ten. Kraftigt korroderad. | | 929 |
| 33 | Järn | Spik | 1 | Komplett | 13,9 | Kistspik med rundat(?) huvud (ca 16,3x22,4 mm). Kraftigt korroderad. | | 929 |
| 34 | Järn | Spik | 1 | Komplett | 28,3 | Kistspik med rundat(?) huvud (ca 22,8x23,9 mm). | | 929 |
| 35 | Keramik | Kruka | 1 | Fragment | 3 | Ljust gräbrunt gods (AIV) med mellanmagring (bergart), 7,4 mm tjockt. 15,5x18,9 mm. | Grav 1, lösfynd | |
| 36 | Bränd lera | Tegel | 3 | Fragment | 14 | Tre skärvorav ljusbrunt tegel med grov mellanmagring (bergart). Ca 9,4-32 mm stora. Spjälkade. | Grav 1, lösfynd | |
| 37 | Ädelmetall | Mynt | 3 | | 0,2 | Halvt silvermynt i tre fragment. Preliminär bestämning: Frisiskt mynt, präglat 1054 (uppgift Kenneth Jonsson). | | 653 |
| 38 | Ben | | | | 3,7 | Höger hand. | | 829 |
| Fnr | Material | Typ | Antal | Fragm.grad | Vikt (g) | Anmärkning | Schakt/Område | Kontext |
|-----|----------|-----|-------|------------|---------|------------|---------------|---------|
| 39 | Ben | | | | 4,4 | Vänster hand. | | 829 |
| 40 | Ben | | | | 4,9 | Vänster revben. | | 829 |
| 41 | Ben | | | | 27,7 | Vänster överarm. | | 829 |
| 42 | Ben | | | | 10,2 | Vänster skulderblad. | | 829 |
| 43 | Ben | | | | 12,6 | Höger vadben. | | 829 |
| 44 | Ben | | | | 9,4 | Temp. Sin. Mastoid. =5. | | 829 |
| 45 | Ben | | | | 10,8 | Ländkotor. | | 829 |
| 46 | Ben | | | | 3,5 | Atlas samt axis. | | 829 |
| 47 | Ben | | | | 3,9 | Vänster strälben. | | 829 |
| 48 | Ben | | | | 4,6 | Höger skulderblad. | | 829 |
| 49 | Ben | | | | 1,9 | Revben höger sida. | | 829 |
| 51 | Ben | | | | 69 | Höger skenben. | | 829 |
| 52 | Ben | | | | 60,3 | Höger bäcken. | | 829 |
| 53 | Ben | | | | 42,8 | Vänster skenben. | | 829 |
| 54 | Ben | | | | 168,8 | Blandat humant material. | | 829 |
| 54a | Ben | | | | 28 | Human obestämt. | | 829 |
| 54b | Ben | | | | 67,4 | Hjässben | | 829 |
| 54c | Ben | | | | 31,5 | Rörbensfragment. | | 829 |
| 54d | Ben | | | | 8,5 | Kilbenet | | 829 |
| 54e | Ben | | | | 8 | Höger tinningben. | | 829 |
| 54f | Ben | | | | 18,6 | Occipitalben. | | 829 |
| 54g | Ben | | | | 6,8 | Halskotsfragment. | | 829 |
| 55 | Ben | | | | 54,6 | Höger överarm. | | 829 |
| 56 | Ben | | | | 17,5 | Vänster bäcken. | | 829 |
| 57 | Ben | | | | 194,5 | Höger lårben. | | 829 |
| 58 | Ben | | | | 157,8 | Vänster lårben. | | 829 |
| 59 | Ben | | | | 16,6 | Armbågsben vänster. | | 829 |
| 60 | Ben | | | | 1,8 | Vänster nyckelben. | | 829 |
| 61 | Ben | | | | 18,2 | Höger strälben. | | 829 |
| 62 | Ben | | | | 23,9 | Höger armbågsben. | | 829 |
| 63 | Ben | | | | 5,4 | Överkäke och tänder. | | 829 |
| 64 | Ben | | | | 62,2 | Kranium | | 829 |
| 65 | Ben | | | | 18,2 | Underkäke och tänder. | | 829 |
| 66 | Ben | | | | 148,4 | Höger lårben. | | 790 |
| 67 | Ben | | | | 255 | Blandat material. | | 790 |
| 67a | Ben | | | | 60 | Blandat material. | | 790 |
| 67b | Ben | | | | 20,6 | Rörbensfragment | | 790 |
| 67c | Ben | | | | 12,7 | Pannben | | 790 |
| 67d | Ben | | | | 21,5 | Höger hjässben. | | 790 |
| 67e | Ben | | | | 12,5 | Höger tinningben. | | 790 |
| 67f | Ben | | | | 10,2 | Tänder och överkäke. | | 790 |
| 67g | Ben | | | | 24,9 | Tänder och underkäke. | | 790 |
| 67h | Ben | | | | 12,8 | Vänster tinningben. | | 790 |
| 67i | Ben | | | | 24,6 | Skalltakfsfragment. | | 790 |
| 67j | Ben | | | | 12,1 | Vänster hjässben. | | 790 |
| 67k | Ben | | | | 1,2 | Höger och vänster okben. | | 790 |
| 67l | Ben | | | | 21,3 | Occipitalben | | 790 |
| 67m | Ben | | | | 7,3 | Kilben. | | 790 |
| 67n | Ben | | | | 14 | Hjässben. | | 790 |
| 68 | Ben | | | | 111,2 | Halskotor. | | 790 |
| Fnr | Material | Typ | Antal | Fragm.grad | Vikt (g) | Anmärkning | Schakt/Område | Kontext |
|-----|----------|-----|-------|------------|---------|------------|---------------|---------|
| 69 | Ben | | | | 12,4 | Kotor. | | 790 |
| 70 | Ben | | | | 0,7 | Vänster revben. | | 790 |
| 71 | Ben | | | | 22,1 | Höger överarmsben. | | 790 |
| 72 | Ben | | | | 9 | Höger underarm. | | 790 |
| 73 | Ben | | | | 7 | Höger bäcken och eventuellt hand. | | 790 |
| 74 | Ben | | | | 13,6 | 1F554.741 | | 741 |
| 75 | Ben | | | | 1 | Vänster över- och underarm. | | 790 |
| 76 | Ben | | | | 96,388,3 | Höger skenben. | | 790 |
| 77 | Ben | | | | 1,1 | Höger skulderblad. | | 790 |
| 78 | Ben | | | | 17,7 | Blandat material. | | 790 |
| 79 | Ben | | | | 16,6 | Vänster bäcken. | | 790 |
| 80 | Ben | | | | 8,8 | Höger revben. | | 790 |
| 81 | Ben | | | | 8,4 | Höger vadben. | | 790 |
| 82 | Ben | | | | 103,4 | Vänster lårben. | | 790 |
| 83 | Ben | | | | 107 | Vänster skenben. | | 790 |
| 84 | Ben | | | | 0,4 | Vänster skulderblad. | | 790 |
| 85 | Ben | | | | 8,1 | Vänster vadben. | | 790 |
| 86 | Ben | | | | 5,9 | Blandat material. | | 790 |
| 87 | Ben | | | | 1,9 | Höger hand. | | 985 |
| 88 | Ben | | | | 17,5 | Höger skulderblad. | | 985 |
| 89 | Ben | | | | 5,9 | Vänster nyckelben. | | 985 |
| 90 | Ben | | | | 8,8 | Kotor. | | 985 |
| 91 | Ben | | | | 26,4 | Vänster fot. | | 985 |
| 92 | Ben | | | | 50,1 | Vänster överarm. | | 985 |
| 93 | Ben | | | | 209,7 | Höger lårben. | | 985 |
| 94 | Ben | | | | 29,5 | Höger fot. | | 985 |
| 95 | Ben | | | | 58 | Höger revben. | | 985 |
| 96 | Ben | | | | 8,9 | Ländkotor. | | 985 |
| 97 | Ben | | | | 1,6 | Vänster hand. | | 985 |
| 98 | Ben | | | | 14,8 | Vänster skulderblad. | | 985 |
| 99 | Ben | | | | 18,5 | Höger strälben. | | 985 |
| 100 | Ben | | | | 27,5 | Höger armbågsben. | | 985 |
| 101 | Ben | | | | 23,9 | Höger vadben. | | 985 |
| 102 | Ben | | | | 54,8 | Höger överarm. | | 985 |
| 103 | Ben | | | | 19,4 | Vänster armbågsben. | | 985 |
| 104 | Ben | | | | 6,2 | Höger nyckelben. | | 985 |
| 105 | Ben | | | | 200,7 | Vänster lårben. | | 985 |
| 106 | Ben | | | | 68,5 | Höger skenben och knäskål. | | 985 |
| 107 | Ben | | | | 36,3 | Korsben. | | 985 |
| 108 | Ben | | | | 16,4 | Vänster strälben. | | 985 |
| 109 | Ben | | | | 26,5 | Bröstkotor. | | 985 |
| 110 | Ben | | | | 27,4 | Halskotor. | | 985 |
| 111 | Ben | | | | 48,1 | Vänster revben. | | 985 |
| 112 | Ben | | | | 76,6 | Vänster skenben. | | 985 |
| 113 | Ben | | | | 26,7 | Vänster vadben. | | 985 |
| 114 | Ben | | | | 83,9 | Vänster höft. | | 985 |
| 115 | Ben | | | | 65,9 | Höger höft. | | 985 |
| 116 | Ben | | | | 3 | Vänster okben. | | 985 |
| 117 | Ben | | | | 4,4 | Höger okben. | | 985 |
| Fnr | Material | Typ | Antal | Fragm.grad | Vikt (g) | Anmärkning | Schakt/Område | Kontext |
|-----|------------|---------|-------|------------|----------|----------------------------------------------------------------------------|---------------|---------------|
| 118 | Ben | | | | 144,3 | Hjässben. | | 985 |
| 119 | Ben | | | | 33,6 | Vänster tinning. | | 985 |
| 120 | Ben | | | | 34,2 | Överkäke. | | 985 |
| 121 | Ben | | | | 79,5 | Pannben | | 985 |
| 123 | Ben | | | | 51,2 | Underkäke. | | 985 |
| 124 | Ben | | | | 35,8 | Vänster tinning och kilben. | | 985 |
| 125 | Ben | | | | 61,1 | Occipitalben. | | 985 |
| 126 | Ben | | | | 22,3 | Kilben. | | 985 |
| 129 | Bränd lera | Tegel | 26 | Fragment | 8100 | Fjälltegel. Förvaras i två separata fyndbackar. | 173 | I höjd med 144|
| 130 | Keramik | Krus | 1 | Fragment | 9 | Seltzerkrus? | 173 | Sydvästr |
| 131 | Bränd lera | Tegel | 1 | Fragment | 476 | Fjälltegel med avtryck av rådjursklöv | 173 | Sydöstra hörnet. |
| 132 | Bränd lera | Tegel | 1 | Intakt | 4800 | Profiltegel, 275x240x85 mm. | 173 | Sydöstra |
| 133 | Slagg | | 1 | | 231 | Förglasat kalkhaltigt material. | 173 | 313 |
| 135 | Bränd lera | Tegel | 1 | Defekt | 1002,3 | Tunt tegel med reliefmönster. | 173 | I höjd |
| 136 | Bränd lera | Tegel | 1 | Komplett | 5400 | Golvtegel, kvadratiskt, 60x235x235. | 173 | |
| 137 | Bränd lera | Tegel | 1 | Defekt | 4300 | Bränt och delvis uppsvampat murtegel. 80x140x>250. | 173 | Sydöstra hörnet. |
| 138 | Keramik | Kritpipa| 1 | Fragment | 3 | Skaffitbit med rillor, synlig inskription "---OCKHOL..." samt "...TTERVIK..." Tillverkad av Carl Wettervik i Stockholm 1755-1798. | 408 | Profillage r 3 |
| 139 | Keramik | Fat | 1 | Fragment | 4 | Flintgods med tryckt blå dekor. | 408 | Profillage r 2 |
| 140 | Keramik | Skål | 2 | Fragment | 17 | Mynningsfragment och bottenfragment av rödgods med blyglasyr; Möjligensamma kärl. | 408 | Profillage r 2 |
Bilaga 4. Gravbeskrivningar
Grav 1
Beskrivning innan undersökning
Graven framkom vid schaktning på cirka 0,3 meters djup. Gravens fyllning och den omgivande jorden var mycket svåra att åtskilja.
Störningar
Jorden ned till nivån där skelettet påträffades var omrörd, troligen i samband med senare odling/trädgårdarbete på platsen. Här tillvaratogs tre tegelfragment (F36).
Gravens fotände var genomgrävd av ett nord-sydligt kabelschakt.
Vid schaktningen i samband med undersökningen kom den gravlagdes skelett att skadas innan graven observerrades. Det gällde delar av kranium, armar och bål.
Gravens uppbyggnad
Graven var fylld med kompakt gråbrun lera. I graven fanns skelettet av en vuxen individ i utsträckt ryggläge i öst-västlig riktning, med huvudet i väster. Händerna låg över bäckenet.
På skelettets högra nyckelben påträffades ett halvt silvermynt, som sönderfallit i tre delar.
I graven fanns rester av en spikad trälista. Invid skelettet påträffades sex spikar, och på dess norra och södra sida påträffades trärester av kistsidorna (665). Under skelettet framkom trärester av kistans botten (809).
Underst, mot gravens botten, framkom en kolfläck (873). Denna var belägen i gravens nordöstra del.
Det som fanns bevarat av gravens nedgrävning hade plan botten och närmast vertikala sidor (653).
Nedgrävningen var anlagd i västnordvästlig-östsydöstlig riktning. Den var 0,7 meter bred och den bevarade längden och djupet var 1,6 m respektive 0,15 meter. Nedgrävningen var upptagen genom den naturliga undergrunden (310).
Fynd
Kistspikar
I gravfyllningen invid skelettet:
F1
F2
F3
F4
F5
F6
Mynt
På skelettets högra nyckelben:
F37 (halvt silvermynt i 3 fragment; preliminärt bestämt som ett frisiskt mynt, präglat 1054; uppgift av Kenneth Jonsson)
Keramik
Lösfynd i dumpmassor som härrörde från graven:
F35 (en skärva AIV-gods)
Tegel
Lösfynd i jord ovanpå graven:
F36 (tre tegelfragment)
**Osteologi**
**Gravlagd individ**
829 (Vuxen som vid dödstillfället var mellan 33 till 45 år, möjligen en man, 166-168 centimeter lång).
**Prover**
Inga prover har analyserats.
**Tolkning och datering**
Nedgrävningen har grävts, och i botten på denna har en deposition av kol gjorts. Depositionen placerades i gravens nordöstra del.
Den döde har placerats i en spikad träkista. I munnen på personen har ett halvt silvermynt placerats, ett så kallat ”Karonsmynt” (se Gråslund 1967).
Kistan med den döde har ställts ned i gravnedgrävningen, som därefter återfyllts.
Att keramik påträffades i fyllnadsmassorna kan indikera att det funnits en mindre mängd kulturlager/”skräp” på platsen där graven grävdes.
Myntet som den döde hade i munnen har preliminärt daterats till år 1054, vilket visar att graven som tidigast kan ha tillkommit då.
---
**Planritning av grav 1. Skala 1:20**
Grav 2
Beskrivning innan undersökning
Graven framkom vid schaktning på cirka 0,4 meters djup. Gravens fyllning och den omgivande jorden var mycket svåra att åtskilja.
Störningar
Jorden ned till nivån där skelettet påträffades var omrört, troligen i samband med senare odling/trädgårdarbete på platsen. Gravens fotände var genomgrävd av ett nord-sydligt kabelschakt. Skelettet skadades vid schaktningen; kraniet och delar av bålen rubbades.
Gravens uppbyggnad
Graven var fyld med kompakt gråbrun lera. I graven fanns skelettet av en ung individ i utsträckt ryggläge i öst-västlig riktning, med huvudet i väster. Händerna låg över bäckenet.
Invid och stratigrafiskt under skelettet påträffades tio spikar in situ. Samtliga dokumenterades att ha stått upp, med huvudena nedåt. Samtliga var också mer eller mindre omböjda. Ytterligare två spikar påträffades ex situ, i jordmassor som härrörde från graven.
I graven påträffades fragmentariska trärester (ej inmätta).
Gravnedgrävningen hade öst-västlig utbredning, den bevarade längden var 1,7 meter, bredden 0,38-0,5 meter och djupet upp till 0,14 meter (741). Nedgrävningen var gjord genom den sterila grå leran/mjälän (310), ned till det underliggande berget som kom i nedgrävningens botten.
Fynd
Kistspikar
Lösfynd:
F8 (två stycken spikar)
I gravfyllningen invid och under skelettet:
F9
F10
F11
F12
F13
F14
F15
F16
F17
F18
Osteologi
Gravlagd individ
790 (Ungdom som vid dödstillfället var mellan 13-18 år och 158-163 centimeter lång).
Prover
Inga prover har analyserats.
Tolkning
Den döde har placerats i eller på en spikad träkonstruktion. Troligen rör det sig om en kista som spikats ihop i botten, och där spikarna sedan ombjöts. Möjligen har locket varit igenspikat med två spikar. Kistan med den döde har ställts ned i gravnedgrävningen, som därefter återfyllts.
Planritning av grav 2. Skala 1:20.
Grav 3
Beskrivning innan undersökning
Graven framkom vid schaktning på cirka 0,8 meters djup. Gravens fyllning och den omgivande jorden var mycket svåra att åtskilja.
Störningar
På platsen för graven har skett senare aktiviteter, troligen i form av högmedeltida tegelindustri och senare, vid 1900-talets mitt, skedde anläggningsarbeten för utvidgning av Mariakyrkans kyrkogård på platsen (i schaktbeskrivningen för 889 motsvaras detta av raseringslagret med tegel respektive av det överliggande gruset). Detta innebär att graven har blivit övertäckt och dess övre del kan ha blivit skadad.
Gravens uppbyggnad
Graven var upptagen genom lera (310) med en riklig förekomst av moränsten, 0,1-0,8 meter stora. Graven var fylld med kompakt gråbrun lera. I graven fanns skelettet av en vuxen individ i utsträckt ryggläge med händerna längs sidorna. Huvudet låg mot väster.
Invid den gravlagdes kranium påträffades delar av ryggkotor som sannolikt härrör från en annan individ.
I graven framkom trärester av en kista; stratigrafiskt över skelettet fanns rester av kistans södra långsida (955), och direkt under skelettet framkom troliga rester av kistbottnen (979).
Vidare framkom 16 spikar.
Gravens nedgrävning (929) var 1,75 meter lång och 0,6 meter bred och minst 0,3 meter djup. Den hade plan botten. Nedgrävningen låg i öst-västlig riktning och var inpassad mellan fyra större markfasta moränstenar.
Fynd
Kistspikar
I gravfyllningen invid skelettet:
F19
F20
F21
F22
F23
F24
F25
F26
F27
F28
F29
F30
F31
F32
Osteologi
Gravlagd individ
985 (Vuxen som vid dödstillfället var mellan 22-44 år och 159-164 centimeter lång).
Prover
Inga prover har analyserats.
Tolkning
Gravens nedgrävning har inpassats mellan tre större markfasta stenar. Det tyder på att stenarna kan ha varit synliga ovan mark då graven grävdes. De kan däremed också möjligen ha fungerat som gravmarkörer efter att graven anlagts.
Den döde har placerats i en spikad kista. Kistan har ställts ned i gravnedgrävningen, som därefter återfyllts.
En förklaring till att delar av ryggkotor från en annan individ påträffades är att gravnedgrävningen tangerat en äldre grav på platsen. Ytterligare spår av en sådan grav iakttogs inte.
Planritning av grav 3. Skala 1:20.
Osteologisk analys
Tre skelettgravar från en schaktningsövervakning norr om Mariakyrkan.
Fornlämning L2015:2168/RAÄ Sigtuna 195:1, Fastighet Sigtuna 2:42 m.fl., Sigtuna socken, Sigtuna kommun, Stockholms län.
SAU rapport 2022:1 O
Sofia Prata
Innehållsförteckning
Inledning .................................................................................................................. 3
Metod .......................................................................................................................... 3
Åldersbedömning ........................................................................................................ 4
Åldersbedömning av vuxna ....................................................................................... 4
Åldersbedömning av barn och ungdomar ................................................................. 5
Könsbedömning .......................................................................................................... 5
Kroppslängdsberäkning ............................................................................................. 6
Patologier och skelettförändringar ........................................................................... 6
Tandstatus .................................................................................................................. 6
Källkritik .................................................................................................................... 6
Material ...................................................................................................................... 7
Sammanfattande resultat ............................................................................................ 7
Demografi .................................................................................................................. 8
Hälsa och livsstil ....................................................................................................... 8
Patologier och skelettförändringar ........................................................................... 8
Tandhälsa ................................................................................................................... 9
Framtida potential ..................................................................................................... 10
Osteologibeskrivningar ............................................................................................. 10
Grav 1- individ 829 .................................................................................................... 10
Grav 2 - individ 790 .................................................................................................. 12
Grav 3 - individ 985 .................................................................................................. 14
Bilaga 1 ..................................................................................................................... 17
Bilaga 2 ..................................................................................................................... 18
Referenser ................................................................................................................ 19
Digitala Referenser .................................................................................................. 21
Osteologisk analys
Tre skelettgravar från en schaktningsövervakning norr om Mariakyrkan.
Fornlämning L2015:2168/RAÄ Sigtuna 195:1, Fastighet Sigtuna 2:42 m.fl., Sigtuna socken, Sigtuna kommun, Stockholms län.
Sofia Prata
SAU (Societas Archaeologica Upsaliensis)
SAU rapport 2022:1 O
Inledning
Under 2019 och 2021 genomförde Uppdrag Arkeologi schaktningsövervakning inom fornlämning L2015:2168, fastighet 2:42 m fl, norr om Mariakyrkan i Sigtuna, utanför den nuvarande kyrkogårdsmuren. Där framkom bland annat tre kristna jordbegravningar. Vid det första undersökningstillfället bistod osteolog Sofia Prata vid upptagandet av skeletten och insamling av osteologisk fältdokumentation. Detta för att säkerställa tillvaratagandet av mesta mjöliga osteologiska information samt för att effektivisera efterkommande analysarbete. De tre skeletten analyserades av Sofia Prata i januari 2022 på uppdrag av Uppdrag Arkeologi.
Uppdraget innebär en basanalys av skeletten vilket här inkluderar registrering och kort redovisning av analysresultaten för respektive individ. Ett syfte med basanalysen är att redovisa skeletterns potential för eventuell mer ingående analys och framtida forskning. I analysen ingår registrering av skeletten i en databas kompatibel med den som Kjellström (2005) använt i sin avhandling, *The Urban Farmer: Osteoarchaeological Analysis of Skeletons from Medieval Sigtuna Interpreted in a Socioeconomic Perspective*, samt i efterföljande forskningsprojekt (Kjellström 2012). På så sätt kan analysen jämföras med och inkluderas i Kjellströms databas, innehållande uppskattningsvis tusentals individer, inom framtida forskningsinsatser. Analysen omfattar följande moment där så har varit mjöligt:
- benslagsbestämning
- åldersbedömning
- könsbedömning
- mätning
- kroppslängdsberäkning
- översiktlig notering om förekomst och typ av eventuella patologier och skelettförändringar
Rapportens innehåll utgörs av en redogörelse för de metoder som använts, materialredovisning, ett sammanfattande resultat och en översiktlig bedömning av materialets framtida forskningspotential samt redovisning av analysresultat per skelett. Bedömningsunderlaget för analysen återfinns i databasen.
Metod
Tack vare att skelettmaterialet preliminärbedömdes och insamlades av osteolog i fält kunde även de mest fragmenterade skelettdelarna identifieras i första hand till benslag och i andra hand till kroppsregion, vilket starkt bidrog till identifieringsmöjligheterna vid den osteologiska analysen. Eftersom schaktningsövervakningarna skedde under vinterhalvåret försvårade mörker och dåligt väder framtagandet av skeletten vilket bl.a. innebar att de var mycket leriga vid upptagandet. Efter
fältarbetet tvättade arkeologer på Uppdrag arkeologi dem med ljummet kranvatten och mjuk borste. Tänderna sköljdes försiktigt för att inte eventuell kvarvarande tandsten skulle försvinna. Därefter analyserades skeletten och resultaten registrerades i en databas (Filemaker Pro) skapad av Anna Kjellström, Osteoparkeologiska forskningslaboratoriet vid Stockholms universitet. Den osteologiska metod och dokumentation (både okulär och metrisk) som användes är densamma som använts i Kjellströms forskning. Varje benslags närvaro eller icke-närvaro (tabell 2), bevaringsgrad samt vissa mått registrerades (tabell 7, bilaga 1). En kort summering av de gravlagdas ålders- och könsdistribution, tandhälsa samt förekomst av patologier och skelettförändringar följer i avsnittet Sammanfattande resultat (tabell 3). Under Osteologibeskrivningar redovisas analysresultaten för respektive skelett gällande bevaringsgrad, tandstatus, köns- och åldersbedömning samt förekomst av eventuella patologier och skelettförändringar. Där finns även tabeller varje individs tandstatus (tabell 4-6). En förenklad redovisning av den anatomiska representationen per individ görs i tabell 2. Den fullständiga benregistrering som gjorts i databasen, särskilt beträffande bevaringsgrad per benslag redovisas inte i föreliggande rapport p.g.a. datamängdens storlek. En schematisk bild där benslagens latinska namn är utmärkta och en översättning av några nyckelterminer på latin finns i slutet på rapporten för att underlätta läsningen (figur 1, bilaga 2).
Delar av nedanstående metodkapitel är hämtat från rapporten Enbacken – ett gravfält från yngre järnålder i Uppland (Sjöling 2006) och Osteologisk analys av två kranier från Klostergatan (Prata 2018).
Åldersbedömning
Individerna har delats in samma åldersgrupper som tidigare använts i för Sigtunas medeltida begravningsar (se Kjellström 2005:27). Varje skelett har åldersbedömts inom ett åldersintervall eftersom en exakt ålder inte kunnat bedömas. Intervallet har sedan passats in i motsvarande åldersgrupp enligt tabell 1.
| Åldersgrupp | Åldersintervall |
|-------------|-----------------|
| Infant | <1 år |
| Infans I | 1–5,9 år |
| Infans II | 6–11,9 år |
| Juvenilis | 12–20 år |
| Adultus | 20–39 år |
| Maturus | 40–59 år |
| Senilis | 60+ |
| Adult | 20+ |
Det är skelettets biologiska ålder vid dödstillfället och inte individens kronologiska ålder som bedöms, och de åldrarna behöver inte sammanfalla. De åldersbedömningsmetoder som använts har numrerats från 1-9 i databasen och i avsnittet Osteologibeskrivning. För barn motsvarar nummeringen följande: tandutveckling (1), epifyssammanväxning (2), mått på långa rörben (3), benens storlek (4) och för vuxna: symphysis pubis (5), facies auricularis (6), anteriora-laterala sömmar (7), hjässömmar (8), tandslitage (9). För unga vuxna där skelettet inte helt vuxit färdigt ännu, kan även metod 2, epifyssammanväxning, användas.
Åldersbedömning av vuxna
Vid åldersbedömning av vuxna bör ålderskriterier som i minsta möjliga mån påverkas av människans livshistoria och olika kroppsaktiviteter helst användas. På höftbenet har facies auricularis (Lovejoy et al 1985; Meindl & Lovejoy 1985; Buikstra & Ubelaker 1994) och symphysis pubica (Brooks & Suchey 1990; Buikstra & Ubelaker 1994) bedömts. Epifyssammanväxningen hos unga vuxna har också
observerats och där studeras höftkammen (crista iliaca) (Bass 1987:207), nyckelbenet (calvicula) (Webb & Suchey 1985) och sammanväxningen mellan nackben och kilben (synchondrosis sphenoooccipitalis) (Buikstra & Ubelaker 1994:43). Även kraniesömmarnas (sutura) sammanväxningsgrad (synostos) utvändigt har använts (Buikstra & Ubelaker 1994; Mann et al 1987; Meindl & Lovejoy 1985). Det finns dock reservationer mot metoden (Cox 2000:66 ff.), men när den kombineras med andra åldersindikerande drag bör den anses som tillräckligt tillförlitlig som komplement eller för en grov ålderbedömning. Slitage på kindtändernas tuggyta har också bedömts (Brothwell 1981). Trots att tandslitaget påverkas av livsföring, tids- och sociala sammanhang kan det ändå anses som användbart i kombination med andra åldersindikerande metoder.
Åldersbedömning av barn och ungdomar
För åldersbedömning av den ungdom som påträffades i grav 2 användes tändernas utvecklingsgrad och frambrott (Moorrees et al. 1663a, 1963b och Buikstra & Ubelaker 1994) samt sammanväxningsgraden (epifysfusioneringen) i benens tillväxtzoner (Gray 2005, Scheuer & Black 2000, Sahni et al. 1998 och Webb & Suchey 1985).
Könsbedömning
Osteologisk könsbedömning utgår från det mest sannolika biologiska könet, baserat på mått och morfologi på vissa benslag, d.v.s. om sammanväxningen av skelettets könskaraktärer blir mer manlig eller mer kvinnlig. Bedömningen baseras på de metoder som rekommenderade av Buikstra & Ubelaker (1994 och där anförd litteratur). En tre till femgradig skala har använts för varje könsindikerande drag samt för den sammanlagda könsbedömningen. Skalan motsvarar: "Man", "Man?" (d.v.s. tveksam man), "Allophys" (d.v.s. tvetydigt eller könsneutral morfologi), ""Kvinna?" (d.v.s. tveksam kvinna) och "Kvinna". Om könskaraktärer saknas, är för få eller alltför skadade för att en bedömning ska kunna göras har det noterats som "?". Endast skelett som har fullt utvecklade könskaraktärer könsbedöms, alltså inga barn eller individer i nedre puberteten.
De mest signifikanta morfologiska könsskillnader i skelettet finns på höftbenen (os coxae). Där efter kommer kraniet (cranium) och underkäken (mandibula). Allmänna skillnader är att män generellt har kraftigare och mer robusta skelett med kraftigare muskelfästen än kvinnor. Även mått på överarms(humerus) och lårbenens (femur) ledänder kan vara könsindikerande.
Den höga fragmenteringsgraden innebar att endast två av höftbenets könskriterier kunde iakttas och detta var möjligt på det bäst bevarade skelettet 985, i grav 3. Det bevarade kriterier är inskärningen mellan tarm- och sittben (incisura ischiadica major) och arc composté (Buikstra & Ubelaker 1994). Vid bedömningen av kraniet studeras ögonhålans övre kant (margo supra-orbitalis), storleken på ögonbrynsbågen (arcus superciliaris med glabella), nackutskottet (protuberantia occipitalis externa) och muskelfästen bakom örat (processus mastoideus). För underkäken undersöks formen på hakspetsen (tuberculum mentale) och muskelfästen vid bakre käkvinkeln (angulus mandibulae). Litteratur som används vid könsbedömning är Buikstra & Ubelaker (1994), Acsádi & Nemeskeri (1970), Bass (1987), Brothwell (1981), Ferembach et al. (1980) och Krogman (1962).
Könsindikerande mätningar har gjorts med digitalt skjutmått. Dock kunde endast lärbenshuvudenas (caput femoris) vertikala diameter mätas på det bäst bevarade skelettet i föreliggande analys då övriga skelett var alltför fragmenterade. Mätning utfördes enligt Pearson (1917-19). Måtpunkterna och måtten följer Martin & Saller (1957), Krogman (1962) och Bass (1987).
De könsbedömningsmetoder som använts för respektive individ har i databas och i Osteologisbeskrivning numrerats enligt följande: höftben (1), kranium (2), samt mått på lårben (3) och överarmsben (4).
Kroppslängdsberäkning
Kroppslängd beräknas genom mätning av mätbara långa rörben. Lårbenets (femur) största längd anses ge det värde som bäst stämmer överens med individens verkliga längd. Endast ett ben, ett lårben från skelett 985, grav 3, är tillräckligt välbevarat för att längdmätningen skulle kunna genomföras enligt vedertagen metod. Mätningen utfördes vid analysen, med osteometriskt mätbord ("mätläda"). För kroppslängdsberäkning av vuxna används metoder utarbetade av Trotter & Gleser (1952, 1958) och Sjøvold (1990). Sjøvolds metod är inte beroende av kön till skillnad från Trotter och Glesers där kön och etnicitet bör vara bedömt. Måtpunkterna är definierade enligt Martin & Saller (1957).
I två fall har kroppslängden uppskattats utifrån fältinmätningar som gjorts med tumstock av lårben in situ i graven. Inmätningarna gjordes som säkerhet då risken bedömdes som stor att benen skulle fragmenteras alltför mycket vid upptagandet och resultera i att en mätning vid analystillfället inte skulle vara möjlig, vilket stämde. Fältinmätningarna gjordes för skelett 829 i grav 1 och skelett 790 i grav 2. Den senare individen var en tonåring och denna inmätning inkluderade de ännu ej fusionerade ledändarna. Båda långdberäkningarna gjordes med den formel som används vid analys av vuxna individer, enligt ovan. Metoden är inte vedertagen och syftet var att få en grov uppfattning om individernas kroppslängd. Utöver att den grova inmätningsmetoden gör själva måttet mindre tillförlitligt är det även viktigt att beakta att den ena individen ännu var tonåring och därmed inte färdigväxt. Den neutrala könsmorfologen hos den vuxna individen och att könsbedömning inte görs av barn och ungdomar bidrar också till en ökad osäkerhet kring uppskattningen. Måtten har därför varken lagts in i databasen eller i den sammanfattande tabellen (tabell 3).
Patologier och skelettförändringar
De patologier och skelettförändringarna som har registrerats är sådana som framkommit vid okulär analys. I databasen registreras förändringarna i enlighet med de metoder och standardiseringar som ingår i The Global History of Health Project Data Collection Codebook (Steckel et al. 2005). En beskrivning av de aktuella förändringarna ges i avsnittet Hälsa och Livsstil. En förenklad redogörelse per skelett lämnas även i avsnittet Osteologibeskrivningar.
Tandstatus
Tandstatusen har bedömts okulärt och tandsten, karies, emaljhypoplasier (utvecklingsrubbning av tandemalj), tandlossning (parodontit), periapikala förändringar som abscesser (spår efter varbildningar i käken) och tandslitage har registrerats databasen. Även tandförlust har registrerats samt om den skett före (antemortem) eller efter döden (postmortem). Mekaniskt tandslitage i form av urgröpningar eller skäror har också noterats. Registreringen utgår från den standar som framtagits av Buikstra & Ubelaker (1994) medan placeringen av kariesgrepp och graden av tandsten registrerats enligt Brothwells system (1981:155 fig. 6.14). ). En sammanfattande beskrivning av tandhälsan hos individerna ges i avsnittet Hälsa och Livsstil. En kortfattad redogörelse för tandstatusen per skelett finns i Osteologibeskrivningar.
Källkritik
Samtliga tre skelett är fragmenterade, där individen i grav 3 är den bäst bevarade. Hög fragmenteringsgrad begränsar möjligheten till så väl identifiering, köns- och åldersbedömning, måtttagning som iakttagelser och tolkningar av skelettförändringar, vilket är viktigt att beakta vid användandet av analysresultaten.
Tilläggas bör också att även ett välbevarat skelett kan innehåra källkritiska problem. Då metoderna för osteologisk bedömning bygger på ett normativt system kan till exempel skelett med avvikelser från den osteologiska ålders- och könsnormen bli felbedömda. Fortidigt äldre skelett, män med
"feminina" drag och kvinnor med "maskulina" drag, kan alltså feltolkas. Det har visat sig att en överrepresentation av män i vissa material kan bero på att en del äldre kvinnor bedöms som män p.g.a. kraniets robusta karaktär (Mays & Cox 2000:125). Skelettets utseende beror på en kombination av många olika faktorer som inte direkt är ålder- och könsrelaterade. Även sociala, genetiska, hormonella och patologiska förhållanden påverkar och försvårar bedömningen (Kjellström 2003:62).
**Material**
Samtliga tre skelett som påträffades vid schaktningsövervakningen har ingått i den osteologiska analysen. Individerna var nedlagda i var sin grav och kistrester, trä och spik framkom i alla tre. Skeletten är fragmenterade och ytskiktet är ställvis nedbrutet. Det har gjort att vissa kroppsregioner eller benslag är dåligt representerade, svåridentifierade eller saknas (tabell 2). En del av skadorna uppkom vid undersökningstillfället. Fotänden på både grav 1 och 2 saknas till följd av att gravarna har störts av kabelschakt. Det bäst bevarade skelettet både gällande minsta fragmenteringsgrad, ytskikt och representation är individ 985 i grav 3, medan individ 829 i grav 1 och 790 i grav 2 klarat sig sämre. Analysresultaten för respektive individ presenteras i avsnittet Osteologibeskrivningar.
*Tabell 2. Anatomisk representation för de tre individerna från schaktningsövervakningen norr om Mariakyrkan. Benslagens placering visas i figur 1, bilaga 2.*
| Kroppsregion eller benslag | Grav 1 | Grav 2 | Grav 3 |
|---------------------------|--------|--------|--------|
| | Individ 829 | Individ 790 | Individ 985 |
| Cranium | X | X | X |
| Dentes | X | X | X |
| Vertebrae cervicale | X | X | |
| Vertebrae thoraciche | | | X |
| Vertebrae lumbale | X | | X |
| Sacrum | | | X |
| Costae | X | X | X |
| Clavicula | X | X | X |
| Scapula | X | X | X |
| Humerus | X | X | X |
| Radius | X | X | X |
| Ulna | X | X | X |
| Carpi | X | | X |
| Metacarpale | X | | X |
| Phalanx manus | X | | |
| Coxae | X | X | X |
| Femur | X | | X |
| Patella | | | X |
| Tibia | X | X | X |
| Fibula | X | X | X |
| Tarsi | | | X |
| Metatarsale | | | X |
| Phalanx pedis | | | X |
**Sammanfattande resultat**
En kort sammanfattning av analysresultaten med en sammanställning i tabell 3 följer här. En utförligare beskrivning per individ återfinns i avsnittet Osteologibeskrivningar.
Tabell 3. Sammanfattande tabell för de analyserade skeletten avseende ålder, kön, kroppslängd samt förekomst av patologier och skelettförändringar. Förkortningar för kön: F=Kvinna, F?=Kvinna?; M=Man, M?=Man?, A=Allophys, tvetydiga könskaraktärer, ?=Vuxen av obestämt kön. Kroppslängdsberäkning för individer med obestämt kön, enligt Sjøvold (1990)=S. Kroppslängdsberäkning vid bestämt kön, enligt Trotter och Gleser (1952, 1958) = T & G.
| Grav | Individ | Kön | Åldersgrupp | Specifik ålder | Kroppslängd cm, T & G | Kroppslängd cm, S | Patologi/skelettförändring |
|------|---------|-------|-----------------|----------------------|-----------------------|-------------------|---------------------------|
| 1 | 829 | M? | Adultus/Maturus| 33-45 år | - | - | Ja |
| 2 | 790 | Juvenilis | | 13-18 år | - | - | - |
| 3 | 985 | A | Adultus/Maturus| 22,7-43,7 år | 159,1 alt. 164,1 | 161,47 | Ja |
**Demografi**
Åldersbedömningen indikerar att de gravlagda utgörs av två unga eller medelålders vuxna (Adultus/Maturus) i åldersspannet 33-45 respektive 22-45 år och en tonåring (Juvenilis) i 13-18-årsåldern. Skelett 829 i grav 1 bedöms som en trolig man (Man?). Bedömningen är dock osäker då flertalet könskaraktärer saknades eller var alltför skadade för bedömning. De bevarade könskaraktärerna hos skelett 985 i grav 3 har över lag tvetydig könsmorfologi och individen bedöms därför som Allophys. Ingen könsbedömning har gjorts för individen i grav 2. Detta dels för att antalet lämpliga skelettelement är för få då de är skadade eller saknas, dels för att individen fortfarande var tonåring vid dödstillfället. Det innebär att det finns risk att könskaraktärerna ännu inte utvecklats färdigt.
**Hälsa och livsstil**
Delar av nedanstående beskrivningar av patologier och skelettförändringar är hämtade från manuset till den osteologiska rapporten från Domkyrkoplan i Uppsala (Sjöling & Prata, manus). I avsnittet *Osteologibeskrivningar* återfinns en närmare beskrivning av iakttagelserna för respektive individ.
**Patologier och skelettförändringar**
Trots att ett stort antal ledar är skadade eller saknas kunde vissa skelettförändringar eller patologier av olika typ och grad ändå konstateras hos de två vuxna individerna. Vid analysen noterades ledförändringar på flera av halskotorna (*spondylosis deformans*) på skelett 829 i grav 1. Då det rör sig om en kombination av benutväxtor (*osteofyter*) och porositet används här beteckningen artros för förändringen (i osteologisk litteratur även *osteoarthritis* eller eng. *degenerative joint disease*). På skelett 985 i grav 3 påträffades porotiska ledförändringar tillsammans med oregelbundenhet längs undersidan av båda lårbenshuvudena. Möjlig kan förändringen betraktas som artros. Dessa förändringar behöver inte ge några symptom. Artros är resultatet av en aktiv, ibland inflammatorisk process och förekomsten stiger med åldern (Ström et al. 2008:3f.). Om de analyserade individerna har legat inom den övre delen av det bedömda åldersspannet skulle ålder kunna vara en faktor. De vanligaste orsakerna till artros är idag årlftighet, övervikt och felaktig ledbelastning och det är mer vanligt förekommande hos kvinnor än män (Praktisk medicin™).
Hos individ 985 noterades även en ledmus (*osteocondritis dissecans*) på högerfotens stortå. Ledmus orsakas av försämrad blodförsörjning i en del av ledytan. Då kan ben- och broskvävnad skadas så att en brosk- och benbit lossnar. Det kan resultera i svullnad och läsningar men det kan även ske utan att ge symtom. Om ledmusen uppkommer före 15 års ålder, läker den ofta ut av sig själv. Uppstår den efter 15 års ålder ökar risken för att den inte läker, vilket bör ha varit fallet för denna individ. Överbelastning och upprepade mikrotrauma har framförts som en tänkbar förklaring, då osteokondrit är vanligare hos idrottsaktiva (von Heideken et al. 2013).
På underbenen hos båda individ 829 och 985 finna tecken på icke specifikt benreaktion (*periostitis, osteitis* eller *osteomyelitis*), d.v.s. ytliga beninflammationer samt icke-inflammatoriska blödningar. Reaktionerna är svåra att särskilja men båda kan påverka ben och benhinnan samt leda till ny
benbildning eller resorption. Skillnaderna är främst kopplade till reaktionens utveckling, mer än till orsakerna (Weston 2008:49; Webb 2009: 127) som kan vara ex. trauma, kronisk irritation p.g.a. ett medicinskt tillstånd, blodutgjutning (*hematoma*), benmärgsinflammation eller en bentumör (Burgener et al. 2006). I större skelettmaterial är tillståndet vanligt och förekommer då ofta på skenben (Weston 2008:49). Detta benslag drabbas lättare p.g.a. att skelettet ligger nära huden där avsaknad av mjukvävnad och sämre blodcirkulation ger lägre temperatur och därför högre mottaglighet för infektion (Kjellström 2003:83). Även om benreaktioner är icke-specifica säger de något om en populations hälsostatus, då en hög förekomst generellt tyder på sämre levnadsvillkor kopplad till hög befolkningstäthet, dålig hygien och/eller dåliga sanitära faciliteter (Larsen 2015).
*Emaljhypoplasier* påträffades hos individ 790 och 985 där två tänder är drabbade hos båda skeletten. *Emaljhypoplasier* är en felaktig utveckling av emaljstrukturen i form av linjer eller gropar som uppkommer till följd av en störning under tandens tillsvärxtprocess, d.v.s. från födelsen upp till 13-årsläldern. Orsaken kan vara näringsbrist, sjukdom, trauma eller ärtförlitighet (Lukacs 1989:267 ff., Hillson 1996:165 ff.) Om de förekommer på flera tänder i samma käke kan orsaken var felaktig eller bristfällig kost (Borrman 2003:114f.). Störningen är permanent och kan göra de tanden mer känslig för kariesangrepp. Tänder med mycket tandsten eller kraftigt slitage kan göra *emaljhypoplasier* svårobserverade.
**Tandhälsa**
Tandstatusen hos de gravlagda är mättligt god till god, baserat på de bevarade tänderna. Hos skelett 892 och 790 i grav 1 respektive 2, saknas ungefär 1/3-del av tänderna. Flera av dem förefaller ha lossnat till följd av att käkbenen skadats efter döden (*postmortem*), i ett antal fall är orsaken oklar, medan det i något enstaka fall kan röra sig om tandlossning (*parodontit*), till exempel för skelett 829. Tandlossning sker till följd av en inflammatorisk förändring som orsakar resorption av *periodonteum* (tandens upphängningsvävnad i käken). Det kan göra att tänderna faller ut innan döden (*antemortem*) och att de lättare lossnar efter döden. Tillståndet kan uppkomma till följd av exempelvis irritation p.g.a. bakterieinfektion av tandköttskanten, plack/tandsten, tandslitage eller nedsatt motstånd hos vävnaderna orsakad av felaktig diet med påföljande inflammationer (Brothwell 1981:154). Tandlossning blir vanligare med stigande ålder (Ubelaker & Buikstra 1994:55).
Svag till mättlig mängd tandsten (*calculus*) konstaterades på knappt hälften av de påträffade tänderna hos individ 790 och på merparten hos individ 985. Ingen tandsten noterades på skelett 829, men det kan inte uteslutas att den fallit bort *postmortem* då den ursprungliga mängden tandsten lätt lossnar i arkeologiska skelettmaterial. En brungul rand kvarstår dock oftast, vilket gör observation möjlig, men inte av initial mängd. Någon sådan rand kunde dock inte iakttas på skelett 829. Tandsten är en mineraliserad bakteriebeläggning (plack) på emaljen som snabbare ackumuleras på tänderna vid intag av kost rik på protein eller kolhydrater, vilket skapar en basisk oral miljö (Roberts & Manchester 2010:53f). Svåra tandstenangrepp kan inflammarera tandköttet (*gingivit*) vilket kan leda till tandlossning.
Karies påträffades endast på en tand. Det rör sig om ett kraftigt angrepp på överkäkens ena sexårstand (*M1*) hos individ 985. Orsaken till karies är bland annat tandslitage, bakteriebeläggningar, dålig munhygien, genetiska förutsättningar, salivmängd samt kost rik på socker och kolhydrater. Jäsbara kolhydrater som under medeltid exempelvis finns i spannmålsprodukter som gröt, bröd och öl, göder bakterier i beläggningen, vilken utsöndrar syra som fräter på emaljen (Alexandersen 2008:370).
På ett av skeletten, individ 985 i grav 3, påträffades ett tandslitage på en framtand som eventuellt orsakats av hantverk.
Framtida potential
På grund av fragmenteringsgraden bedöms potentialen för framtida forskning vara lägre för de tre analyserade skeletten. Tack vare att de kontextuella och osteologiska förhållandena dokumenterades väl vid den arkeologiska undersökningen har ändå förhållandevis mycket information kunnat utvinnas vid analysen. Eftersom skeletten har registrerats på samma sätt som vid tidigare forskning om Sigtunas gravlagda, finns även goda möjligheter till jämförelser med tidigare påträffade, samtida gravar från Mariakyrkan men även samtida gravar på andra kyrkogårdar.
Osteologibeskrivningar
Grav 1- individ 829
Sammanfattning: Individen var i 33-45 års åldern vid dödstillfället. De två könskaraktärer som bevarats indikerar *Allophys* (tvetydig könsmorfologi) respektive *Man* men underlaget är för litet för en mer säker bedömning. Den gravlagde har slitna tänder med resorberad underkäke kring framför allt högersidans kindtänder. I förhållande till åldern har individen ändå tämligen god tandstatus. Merparten av alla leder och kotor saknas men samtliga påträffade kotkroppar från halsryggen uppvisas svaga degenerativa förändringar som sannolikt är artros, vilket kan förekomma i denna åldersgrupp. En viss fragmentering uppstod vid påträffandet av graven då huvud, armar och delar av bålen skadades av grävskopan. Vidare saknas fötterna p.g.a. att ett kabelschakt dragits över fotänden.
Kroppsposition: Låg i utsträckt ryggläge med händerna över bäckenet. Huvudet var svagt lutat åt vänster medunderkäksleden (*condylus mandibularis*) ledad mot kraniet. Placeringen på de kistspikar som påträffats och den tråbotten som konstaterats under skelettet visar att begravningen skett i en kista. Lår- (femur) och skenen (*tibia*) var vridna utåt men lärbenskulan satt kvar i höftleden, vilket indikerar förmultning inom ett öppet men begränsat utrymme, dock med ett visst röresleutrymme kring nederdelen av kroppen.
Bevaringsgrad och benkvalitet: Fragmenterat skelett med förhållandevis gott ytskikt. Kraniet skadades av skopan vid påträffandet och rubbades ur ursprungligt läge. Fötterna saknas till följd av ett kabelschakt som dragits över gravens fotände. Kraniet är krossat och ett antal kraniefragment kunde inte identifieras närmare till benslag. Knappt hälften av tänderna saknas. Delar av rörbensskaften (*os longum*) och i stort sett alla rörbensleder, med undantag av lärbenshuvudet (*caput femoris*) saknas. Även bröstkotor (*vertebrae thoraciche*), mycket av ländkotorna (*vertebra lumbale*) samt fotben (*tarsi, metatarsi, phalanx*) saknas. Fragmenteringen har begränsat analysen till viss del, bland annat har möjligheterna att mäta skeletten och att påträffa eventuella skelettförändringar minskat.
Tandstatus: Permanent tanduppsättning där 18 tänder kvarstår. Av dessa sitter fyra, från den första främre kindtanden t.o.m. tolvårstanden i vänster underkäke (*P1-M2*) kvar *in situ* (tabell 4). Av de 18 tänderna har 16 identifierats till tandslag medan två är osäkra. Troligtvis rör det sig om två framtänder (*I1* och/eller *I2*), mest sannolikt från underkäken. Höger och delar av vänster överkäke (*maxilla*) saknas. Tandhålorna kring fram- och hörntänder (*I1-2 och C*) samt kring underkäkens första och andra kindtand (*M1-2*) på högersidan saknas eller är skadade.
Övrigt: Påbörjad resorption av utsidan (*buccalt*) på höger underkäksben, kring de främre kindtänderna (*PM1 och 2*). På samma sida noterades uppluckring av käkbenet kring visdomstanden (*M3*).
Tabell 4. Tandstatus för permanenta tänder, individ 10101. ÖK=överkäke, UK=underkäke. Tandnummering nr 1-32 efter Buikstra & Ubelaker (1994: Chapter 5: Attachment 14a). Tandnärvaro efter Buikstra & Ubelaker (1994:49), karies efter Buikstra & Ubelaker (1994:55), tandsten efter Buikstra & Ubelaker (1994:56), tandslitage efter Brothwell (1981:72, fig.3:9) samt efter Buikstra & Ubelaker (1994:52, fig. 25.)
| Käke | Tand | Tand-nr | Sida | Nävaro | Slitage | Ålder | Karies | Periapikal förändring | Tandsten | Emaljhypoplasi |
|------|------|---------|------|--------|---------|-------|--------|----------------------|----------|----------------|
| ÖK | M3 | 1 | dx | | | 3 | | | | |
| ÖK | M2 | 2 | dx | | | 2 | 5 | 33-45 | | |
| ÖK | M1 | 3 | dx | | | 3 | | | | |
| ÖK | Pm2 | 4 | dx | | | 2 | | | | |
| ÖK | Pm1 | 5 | dx | | | 2 | | | | |
| ÖK | C | 6 | dx | | | 3 | | | | |
| ÖK | I2 | 7 | dx | | | 2 | | | | |
| ÖK | I1 | 8 | dx | | | 2 | | | | |
| ÖK | I1 | 9 | sin | | | 3 | | | | |
| ÖK | I2 | 10 | sin | | | 3 | | | | |
| ÖK | C | 11 | sin | | | 5 | | | | |
| ÖK | Pm1 | 12 | sin | | | 2 | | | | |
| ÖK | Pm2 | 13 | sin | | | 2 | | | | |
| ÖK | M1 | 14 | sin | | | 5 | | | | |
| ÖK | M2 | 15 | sin | | | 2 | 5 | 33-45 | | |
| ÖK | M3 | 16 | sin | | | 5 | | | | |
| UK | M3 | 17 | sin | | | 2 | 4 | 33-45 | | |
| UK | M2 | 18 | sin | | | 2 | 5++ | 45+ | | |
| UK | M1 | 19 | sin | | | 2 | 5++ | 33-45 | | |
| UK | Pm2 | 20 | sin | | | 2 | | | | |
| UK | Pm1 | 21 | sin | | | 2 | | | | |
| UK | C | 22 | sin | | | 3 | | | | |
| UK | I2 | 23 | sin | | | 3 | | | | |
| UK | I1 | 24 | sin | | | 5 | | | | |
| UK | I1 | 25 | dx | | | 5 | | | | |
| UK | I2 | 26 | dx | | | 5 | | | | |
| UK | C | 27 | dx | | | 2 | | | | |
| UK | Pm1 | 28 | dx | | | 4 | | | | |
| UK | Pm2 | 29 | dx | | | 2 | | | | |
| UK | M1 | 30 | dx | | | 3 | | | | |
| UK | M2 | 31 | dx | | | 2 | 4 | 33-45 | | |
| UK | M3 | 32 | dx | | | 4 | | | | |
Ålderskriterier: Tänder: 33-45 år
Kraniesömmar: Endast fyra av sju punkter på hjässan är iakttagbara p.g.a. fragmentering. Dessa indikerar dock tillsammans att individen var minst 23-45 år, vilket stämmer med tandslitaget.
Kranium totalt: 33-45 år
Övriga benslag: Degenerativa förändringar på halskotorna gör det mer sannolikt att individen är i det övre delen av åldersspannet
**Metoder för ålder:** (8), 9
**Åldersgrupp:** Adultus/Maturus
**Specifik ålder:** 33-45 år
**Könsbedömning:** Endast två könskaraktärer är iakttagbara. Den ena, vänstra tinningbensknollen (*processus mastoideus*) är välbevarad och hade manlig könsmorfologi. Den andra utgörs av hakpartiet (*tuberculum mentale*) som delvis är skadat. Morfologin kunde ändå i viss mån bedömas och den är varken typiskt manlig eller kvinnlig, så kallad *Allophys*. Att endast två könskaraktärer är bevarade och att de båda hör till de sekundära könskaraktärerna gör bedömningen mer osäker.
**Kranium:** *Man?*
**Metoder för kön:** 2
**Kön:** ? (osäker bedömning p.g.a. stort antal saknade könskaraktärer).
**Beräknad kroppslängd (cm):** Fragmenteringsgraden innebär att inga mått för kroppslängdsberäkning har kunnat tas. En grov uppskattnings, gjord utifrån det mått som togs med tumstock på höger lårben i fält (440 mm), indikerar att kroppslängden kan ha legat mellan 166-168 cm.
**Degenerativa/sjukliga förändringar:**
Artros i halsrygg noterades på tre av fyra av de fragmenterade kotkropparna. Förändringarna utgörs av svaga osteofyter kring både undre och övre delen av kotkroppen samt viss porositet kring kanterna på desamma.
Icke specifik benreaktion: Noterades på utsidan av höger skenbensskäft.
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**Grav 2 - individ 790**
**Sammanfattning:** Ungdom i 13-18 års åldern med god tandhälsa. Den fragmentering som uppstod vid påträffande och de skador och den benförlust som skett i samband med ett kabelschaft som dragits över fotänder, har bland annat begränsat möjligheterna att ta mått och upptäcka eventuella sjukliga förändringar.
**Kroppsposition:** Individen låg i utsträckt ryggläge med händerna över bäckenet. Huvudet rubbades vid påträffandet av graven varför dess läge är oklart. Även delar av bålen rubbades vilket inverkat på bevaring och representation av kroppsregioner. De kistspikar och trärester som påträffats i graven visar att gravläggningen skett i en kista. Lårbenkulana satt i höftleden, men övriga leder var alltför skadade för att det skulle vara möjligt att ta ställning till om utrymmet kring kroppen varit öppet och rymligt eller om det begränsats av något, som kistkanter eller en svepning.
**Bevaringsgrad och benkvalitet:** Mycket fragmenterat skelett där minst hälften av fragmenten har vittrat ytskikt. Huvudet och delar av bålen skadades av grävskopan vid undersökningen och rubbades ur sitt ursprungliga läge. Fotänder har troligen kapats av ett tidigare anlagt kabelschaft och därför saknas ben från fötterna. Kraniet är mycket fragmenterat men de kvarvarande tänderna är i gott skick. Ett tiotal tänder, höger nyckelben (*clavicula*) och i stort sett samtliga leder saknas. Bäst bevarade är höger lårbenshuvud (epifysen) som ännu inte växt ihop med lårbenet och den andra halskotans tandutskott (*dens axis*) samt några småleder från övriga halskotor (*vertebra cervicale*). Majoriteten av överkroppens skelettdelar är kraftigt fragmenterade eller saknas. Av vänster arm (*humerus, ulna, radius, carpi, metacarpi* och *phalanx*), och revben (*costae*) kvarstår endast smulor. Merparten av halskotorna, alla bröst- (*vertebra thoraciche*) och ländkotor (*vertebra lumbale*) saknas och endast små fragment finns kvar. Högersidan har klarat sig något bättre med lite fler och större fragment, framför allt gällande överarmsbenet och skulderbladet (*scapula*). Inga ben från händerna har kunnat identifieras. Höger höft är krossad men består av något större fragment än vänstersidan. Lår- (*femur*), sken- (*tibia*) och vadben (*fibula*) är bättre bevarade men alltjämt fragmenterade. Inga skelettdelar var tillräckligt välbevarade för att kunna mätas.
**Tandstatus:** Samtliga 22 bevarade tänder är permanenta. Av dessa är 20 helt frambrutna medan vänstra överkakens (*maxilla*) visdomstand (*M3*) är på väg att bryta fram och visdomstanden i högra
underkäken (*mandibula*) ligger kvar i sin krypta. I det vänstra fragmenterade underkäksbenet syns inget anlag eller utrymme för visdomstanden vilket indikerar att den saknas genetiskt. Det är troligt att övriga saknade tänder har lossnat efter döden (*postmortem*) och därefter försvunnit (tabell 5). Tandhälsan är generellt god hos individen.
Tandsten: Svag tandsten (*calculus*) noterades på nio tänder i både över- och underkäke, varav fem är kindtänder, en är en hörntand och en är en framtand.
Emaljhypoplasier: Svaga hypoplasier i form av en linje, registrerades på en sexårstand (*M1*) och en framtand (*I1*).
**Tabell 5.** Tandstatus för permanenta tänder, *individ 790*. ÖK=överkäke, UK=underkäke. Tandnummering nr 1-32 efter Buikstra & Ubelaker (1994: Chapter 5: Attachment 14a). Tandnärvaro efter Buikstra & Ubelaker (1994:49), tandutveckling efter Moorrees et al (1963a, 1963b) samt Buikstra & Ubelaker (1994:50, fig. 23), karies efter Buikstra & Ubelaker (1994:55), tandsten efter Buikstra & Ubelaker (1994:56), tandslitage efter Brothwell (1981:72, fig.3.9) samt efter Buikstra & Ubelaker (1994:52, fig. 25.)
| Käke | Tand | Tandnr | Sida | Närvaro | Slitage | Moorrees et al | Ålder | Karies | Periapikal förändring | Tandsten | Emaljhypoplasi |
|------|------|--------|------|---------|---------|----------------|-------|--------|----------------------|----------|----------------|
| ÖK | M3 | 1 | dx | | 3 | | | | | | |
| ÖK | M2 | 2 | dx | | 2 | 2 | 17-25 | | | | 1 |
| ÖK | M1 | 3 | dx | | 2 | 2 | 17-25 | | | | |
| ÖK | Pm2 | 4 | dx | | 2 | | | | | | |
| ÖK | Pm1 | 5 | dx | | 2 | | | | | | 1 |
| ÖK | C | 6 | dx | | 2 | | | | | | 1 |
| ÖK | I2 | 7 | dx | | 2 | | | | | | |
| ÖK | I1 | 8 | dx | | 2 | | | | | | |
| ÖK | I1 | 9 | sin | | 3 | | | | | | |
| ÖK | I2 | 10 | sin | | 3 | | | | | | |
| ÖK | C | 11 | sin | | 2 | | | | | | |
| ÖK | Pm1 | 12 | sin | | 3 | | | | | | |
| ÖK | Pm2 | 13 | sin | | 3 | | | | | | |
| ÖK | M1 | 14 | sin | | 2 | 2 | 17-25 | | | | 1 |
| ÖK | M2 | 15 | sin | | 2 | 2 | 17-25 | | | | 1 |
| ÖK | M3 | 16 | sin | | 2 | | | | | | |
| UK | M3 | 17 | sin | | 6 | | | | | | |
| UK | M2 | 18 | sin | | 2 | 2 | 17-25 | | | | 1 |
| UK | M1 | 19 | sin | | 2 | 2 | 17-25 | | | | 1 |
| UK | Pm2 | 20 | sin | | 7 | | 14 | 14,5 | | | |
| UK | Pm1 | 21 | sin | | 3 | | | | | | |
| UK | C | 22 | sin | | 2 | | | | | | |
| UK | I2 | 23 | sin | | 7 | | | | | | 1 |
| UK | I1 | 24 | sin | | 2 | | | | | | |
| UK | I1 | 25 | dx | | 2 | | | | | | 1 |
| UK | I2 | 26 | dx | | 2 | | | | | | |
| UK | C | 27 | dx | | 2 | | | | | | |
| UK | Pm1 | 28 | dx | | 2 | | | | | | |
| UK | Pm2 | 29 | dx | | 2 | | | | | | |
| UK | M1 | 30 | dx | | 2 | 2 | 17-25 | | | | 1 |
| UK | M2 | 31 | dx | | 2 | 2 | 13 | 13 | | | 1 |
| UK | M3 | 32 | dx | | 8 | | 9 | 14,5 | | | |
**Ålderskriterier:** Tänder: Tandutveckling mjölktänder: 13-14,5 år (Moorrees et al. 1963a), 15 år (+-36 mån) (Ubelaker 1989).
Kranium: Sömmen (*sutura*) mellan nack- och kilben (*occipitale* och *sphenoidale*) var fortfarande öppen vilket visar att individen var yngre än 19 år.
Övriga benslag: Fusionering: 12-19 år baserat på att den andra halskotans tandutskott är fusionerat men lårbenshuvudet (caput femoris) och nedre lårbensleden är ofusionerade.
**Metoder för ålder:** 1, 2, 9
**Åldersgrupp:** Juvenilis
**Specifik ålder:** 13-18 år
**Kön:** Utöver att lämpliga skelettelement för könsbedömning saknades eller är fragmenterade var individen så pass ung vid dödstillfället att en könsbedömning skulle kunna bli missvisande p.g.a. att könskaraktärerna ännu inte utvecklats.
**Kroppslängd:** Lårbenets längd mättes *in situ* i fält med tumstock och uppskattades då till ca 420 mm. Med reservation för att mätet inte är helt tillförlitligt p.g.a. den grova inmätningsmetoden, att individen ännu var tonåring och att könet är okänt, ger det en fingervisning om att kroppslängden legat kring 158-163 cm. Intervallet motsvarar det som framkommer vid en beräkning med både Trotters & Glesers (1952, 1958), och Sjøvolds (1990) formler.
**Grav 3 - individ 985**
**Sammanfattning:** Individ av oklart kön (*Allophys*) i 22-44 års åldern. God tandstatus med måttlig tandsten, några emaljhypoplasier samt ett fall av kraftig karies på sexårstanden (*M1*) i överkäken (*maxilla*). Svaga ledförändringar noterades på lårbenshuvudena som är en av de få bevarade ledrarna. Även en så kallad ledmus konstaterades i höger stortåled samt spår av svag icke specifik benreaktion på sken- (*tibia*) och vadben (*fibula*).
**Kroppsposition:** Skelettet låg i utsträckt ryggläge med händerna längs sidorna. Vid framtagnandet påträffades två välbevarade kotbågar (*arcus*) från ländryggen (*vertebra lumbale*) vid kraniet. Det har inte varit möjligt att avgöra om dessa två kommer från just denna individ eller ej, då merparten av ländryggens kotbågar saknades eller var kraftigt fragmenterade. Eftersom de två kotbågarna är betydligt bättre bevarade övriga skelettdelar i graven och ingen störning kunde konstateras vid utgrävningen, är det mest sannolikt att de kommer från en annan individ än den gravlagde. Troligen har de legat i fyllnadsmassorna som graven fyllts igen med och kommer från en äldre grav som störts.
**Bevaringsgrad och benkvalitet:** Relativt välbevarat skelett med ställvis vittrat ytsskikt. Samtliga kroppsregioner finns representerade men alla bevarade skelettelement är fragmenterade, särskilt i bålen. Majoriteten av ledrarna saknas och desamma gäller för flertalet ben från händerna och hela bröst- (*sternum* och *manubrium*) och pubisbenet.
**Tandstatus:** Totalt registrerades 29 permanenta tänder av det maximala antalet 32 (tabell 6). De tänder som saknas är bland annat den främre kindtanden (*Pm1*) i höger underkäke (*mandibula*). Den har sannolikt fallit ut *postmortem*, d.v.s. efter döden. Visdomstanden (*M3*) i samma käkhalva saknas genetiskt. Även visdomstanden i höger överkäke saknas. Orsaken till avsnaknaden är dock oviss till följd av att käkbenet är skadat på platsen där tanden skulle ha suttit.
Karies: Kraftig karies registrerades på sexårstanden i vänster överkäke. Knappt halva tanden är borta p.g.a. kariesangreppet vilket gör det oklart var det ursprungligen har börjat.
Tandsten: Svag-måttlig tandsten noterades på 26 av tänderna.
Emaljhypoplasier: I form av en linje registrerades på den främre kindtanden i vänster under- och höger överkäke.
Övrigt tandslitage: på den andra framtanden (*I2*) i höger överkäke noterades en skåra i tandens skärande kant. Den kan ha uppkommit till följd av någon av hantverk där en ett smalt föremål, exempelvis en tråd, sticka eller nål, hållits fast med eller dragits över tandkanten.
Tabell 6. Tandstatus för permanenta tänder, individ 10103. ÖK=överkäke, UK=underkäke. Tandnumrering nr 1-32 efter Buikstra & Ubelaker (1994: Chapter 5: Attachment 14a). Tandnärvaro efter Buikstra & Ubelaker (1994:49), karies efter Buikstra & Ubelaker (1994:55), tandsten efter Buikstra & Ubelaker (1994:56), tandslitage efter Brothwell (1981:72, fig.3:9) samt efter Buikstra & Ubelaker (1994:52, fig. 25.)
| Käke | Tand | Tand-nr | Sida | Närvaro | Slitage | Ålder | Karies | Periapikal förändring | Tandsten | Emaljhypoplasi |
|------|------|---------|------|---------|---------|-------|--------|----------------------|----------|----------------|
| ÖK | M3 | 1 | dx | | | 3 | | | | |
| ÖK | M2 | 2 | dx | | | 2 | 2 | 17-25 | | 2 |
| ÖK | M1 | 3 | dx | | | 2 | 3+ | 17-25 | | 2 |
| ÖK | Pm2 | 4 | dx | | | 2 | | | | 2 |
| ÖK | Pm1 | 5 | dx | | | 2 | | | | 1 |
| ÖK | C | 6 | dx | | | 2 | | | | 1 |
| ÖK | I2 | 7 | dx | | | 2 | | | | |
| ÖK | I1 | 8 | dx | | | 2 | | | | 1 |
| ÖK | I1 | 9 | sin | | | 2 | | | | |
| ÖK | I2 | 10 | sin | | | 2 | | | | |
| ÖK | C | 11 | sin | | | 2 | | | | 1 |
| ÖK | Pm1 | 12 | sin | | | 2 | | | | 1 |
| ÖK | Pm2 | 13 | sin | | | 2 | | | | 2 |
| ÖK | M1 | 14 | sin | | | 2 | 2+ | 17-25 | | 2 |
| ÖK | M2 | 15 | sin | | | 2 | 2+ | 17-25 | | 2 |
| ÖK | M3 | 16 | sin | | | 2 | 2 | 25-35 | | 2 |
| UK | M3 | 17 | sin | | | 2 | 2 | 25-35 | | 1 |
| UK | M2 | 18 | sin | | | 2 | 2+ | 17-25 | | 2 |
| UK | M1 | 19 | sin | | | 2 | 4 | 25-35 | | 1 |
| UK | Pm2 | 20 | sin | | | 2 | | | | 2 |
| UK | Pm1 | 21 | sin | | | 2 | | | | 1 |
| UK | C | 22 | sin | | | 2 | | | | 1 |
| UK | I2 | 23 | sin | | | 2 | | | | 2 |
| UK | I1 | 24 | sin | | | 2 | | | | 2 |
| UK | I1 | 25 | dx | | | 5 | | | | 2 |
| UK | I2 | 26 | dx | | | 2 | | | | 2 |
| UK | C | 27 | dx | | | 2 | | | | 1 |
| UK | Pm1 | 28 | dx | | | 5 | | | | |
| UK | Pm2 | 29 | dx | | | 2 | | | | 2 |
| UK | M1 | 30 | dx | | | 2 | 4 | 25-35 | | 1 |
| UK | M2 | 31 | dx | | | 2 | 2+ | 17-25 | | 1 |
| UK | M3 | 32 | dx | | | 6 | | | | |
Ålderskriterier: Tänder: 17-35 år
Kraniesömmar: 25,5-48 år. Angiven ålder motsvarar en lägsta indikation eftersom tre av sju observationspunkter saknades, framför allt på sidorna av kraniet.
Kranium totalt: 22,7-43,7 år.
Höftben: äldre än 17 år
Övriga benslag: Nyckelbensleden hade växt samman med benskaftet vilket sker efter 18 års ålder.
**Metoder för ålder:** 2, 6, 7, 8, 9
**Åldersgrupp:** *Adultus/Maturus*
**Specifik ålder:** 22,7-43,7 år
**Könssbedömning:** Samtliga könsskaraktärer på kraniet är iakttagbara och de ger varierade indikationer. Området kring ögonen (*arcus superciliaris*, *margo supraorbitalis* och *glabella*) är könsneutralt till manligt. Muskelfästet på nackbenet (*protuberantia occipitalis externa*) är möjligt manligt medan tinningbensknölen (*processus mastoideus*) har kvinnlig morfologi. Underkäkens drag indikerar en möjlig kvinna (*tuberculum mentale* och *angulus mentale*). Sammantaget innebär det en tvetydig könsmorfologi för kraniet, så kallad *Allophys*. På höftbenen kunde endast två av sex könsskaraktärer studeras (*incisura ischiadica major* och *arc compose*) där båda är könsneutrala, *Allophys*. De är dock delvis fragmenterade vilket ger en mer osäker bedömning. Det gäller även de könssindikerande måtten där endast ett av fem områden kunde mätas. Måtten på de båda lårbenshuvudena indikerar möjlig kvinna. Den sammanvägda bedömningen baserad på detta blir *Allophys*, vilket innebär en könsmorfologi som varken är typiskt manlig eller kvinnlig.
**Kranium:** *Allophys*
**Höften:** *Allophys*
**Lårben:** *Kvinna?*
**Metoder för kön:** 1, 2, 3
**Kön:** *Allophys*
**Beräknad kroppslängd (cm):** baseras på mått av höger lårben (*femur*) dx, som dock var fragmenterat och behövde hållas ihop inför mätning vilket kan ha påverkat noggrannheten något. Längden bör dock ha varit ca 159,1 om det var en kvinna och 164,1 om det var en man (Trotter & Gleser 1952, 1958) och 161,74 cm med en könsneutral beräkning (Sjøvold 1990). Skelettets fysiska längd i graven mättes in i fält och den var ca 158 cm vilket ligger i linje med måtresultaten.
**Degenerativa/sjukliga förändringar:** P.g.a. att majoriteten av lederna saknas eller är kraftigt fragmenterade är det svårt att bedöma om individen drabbats av ledförändringar.
**Ledförändringar:** Båda lårbenshuvudena uppvisas ojämnhet och porositet läng kanten av ledernas undersida (distalt) och det kan möjligen rör sig om artros. Motsvarande led, ledskålen på höfterna uppvisas dock inte någon förändring.
En så kallad ledmus (*osteocondritis dissecans*) konstaterades på den inre leden (*basis*) av högra stortåns första täfalang.
**Icke specifik benreaktion:** Svag reaktion noterades på vänstra och högra skenbenensskafftens (*diaphysis tibiae*) insidor (medialt) samt på båda vadbensskafften (*diaphysis fibulae*).
Bilaga 1.
Tabell 7. Mått på långa rörben från vuxna individer. Endast tre mått var möjliga att ta, samtliga på individ 985, grav 3. Mått enligt Buikstra & Ubelaker (1994 och där anförd litteratur). Mått i mm.
| Mätpunkter | Grav 3, Individ 985 |
|-----------------------------|---------------------|
| Femur maximal diameter caput dx | 43,65 |
| Femur maximal diameter caput sin | 42,65 |
| Femur maximal längd dx | 425 |
Bilaga 2.
Förklaringar:
sin (sinister) = vänster
dx (dexter) = höger
Benslag:
Människoskelett och grisskelett
Figur 1. Skelettets anatomi med latinska namn på benslag. Modifierad från Iregren, E. Bildkompendium Historisk Osteologi, 2002, s 5, och från Petrén, T. Anatomi. Del 1. Rörelseapparaten, 1984, s 38, fig. 17. Sammanställning av Anne Ingvarsson-Sundström.
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Alexandersen, V. 2008. Tandsygdomme. I: I: Lynneryp N., Bennike, P. & Iregren E. (red.), *Biologisk antropologi med human osteologi*. Köpenhamn.
Bass, W. M. 1987. *Human Osteology: a Laboratory and Field Manual*. Missouri Archaeological Society, Columbus, Missouri.
Brooks, J. M. & Suchey, S. T. 1990. Skeletal Age Determination Based on the Os Pubis. A Comparison of the Acsádi and Nemeskéri and Suchey-Brooks Methods. I: *Human Evolution* 5. 1990, s. 227-238.
Borrman, H. 2003. Tänder som informationskälla - en odontologisk analys. I: Syse, B. (red), *Långfredagsslaget, en arkeologisk historia*. Uppsala.
Brothwell, D. R. 1981. *Digging up Bones. The excavation, treatment and study of human skeletal remains*. British Museum National History. Cornell University Press, Ithaca, New York.
Buikstra, J. E. & Ubelaker, D. H. (red.). 1994. *Standards for Data Collection from Human Skeletal Remains. Proceedings of a Seminar at The Field Museum of Natural History*. Arkansas Archaeological Survey Research Studies No. 44. British Museum National History. Cornell University Press, Ithaca, New York.
Cox, M., 2000. Ageing Adults from the Skeleton. I: *Human Osteology in Archaeology and Forensic Science*. s.61-81. London.
Ferembach, D., Schwidetsky, I. & Stloukal, M. von, 1980. Recommendations for Age and Sex Diagnoses on Skeletons. Workshop of European Anthropologists. *Journal of Human Evolution* (9). No. 7, s. 517-538.
Gray, H. & Standring, S. (red.) 2005. *Gray's anatomy: the anatomical basis of clinical practice*. 39. Elsevier Churchill Livingstone. Edinburgh.
Hillson, S. 1996. *Dental anthropology*. Cambridge.
Kjellström, A. 2003. Människorna i slaget- vad benen berättar. I: *Långfredagsslaget, en arkeologisk historia*. Bent Syse (red). Uppsala.
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Krogman, W. M. 1962. *The Human Skeleton in Forensic Medicine*. Springfield, Illinois.
Larsen, C. S. 2015. *Bioarchaeology. Interpreting Behavior from the Human Skeleton* (Vol. 69). Cambridge University Press.
Lovejoy, C. O., Meindl, R. S., Pryzbeck, T. R. & Mensforth R. P. 1985. Chronological Metamorphosis of the Auricular Surface of the Ilium. A New Method for the Determination of Age at Death. I: *American Journal of Physical Anthropology* 68, s. 15-28.
Lukacs, J. R. 1989. Dental Paleopathology: Methods for Reconstructing Dietary Patterns. I: Işcan, M.Y. & K.A.R. Kennedy (red.), *Reconstruction of Life from the Skeleton*. New York.
Mann, R. W., Symes, S.A. & Bass, W. M. 1987. Maxillary Suture Obliteration: Aging the Human Skeleton Based on Intact or Fragmentary Maxilla. I: *Journal of Forensic Sciences* 32, s. 148-157.
Martin, R. & Saller, K. 1957. *Lehrbuch der Anthropologie in Systematischer Darstellung*. Stuttgart.
Mays, S. & Cox, M., 2000. Sex Determination in Skeletal Remains. I: *Human Osteology in Archaeology and Forensic Science*. s. 117-130. London.
Meindl, R. S. & Lovejoy, C. O. 1985. Ectocranial Suture Closure: A Revised Method for the Determination of Skeletal Age at Death Based on the Lateral-Anterior Sutures. I: *American Journal of Physical Anthropology* 68, s. 57-66.
Moorrees, C. F. A., Fanning, E. A. & Hunt, E. E. 1963a. Formation and Resorption of Three Deciduous Teeth in Children. I: *American Journal of Physical Anthropology* 21, s. 205-213.
Moorrees, C. F. A., Fanning, E. A. & Hunt, E. E. 1963b. Age Formation by Stages for Ten Permanent Teeth. I: *Journal of Dental Research* 42, s. 1490-1502.
Prata, S. 2018. Osteologisk analys. Två kranier från Klostergatan. Dragarbrunn 1:2, Fornlämning: Uppsala 88:1, Uppsala stad, Uppsala socken, Uppsala kommun, Uppsala län. SAU rapport 2018:15 O. Projektnummer Upplandsmuseet: ARK 8666. Av Sofia Prata. I: Sunding, E. & Lucas, R. 2019. *Arkeologi på Klostergatan och Östra Ågatan i Uppsala. Arkeologisk schaktningsövervakning*. Raå Uppsala 88:1, Dragarbrunn 1:2, Uppsala kommun, Uppland. Upplandsmuseets rapporter 2019:09. Uppsala.
Pearson, K. & Bell, J. 1917-1919. A Study of the long bones of the English skeleton. I. The Femur. *University of London Department of Applied Statistics, Company reserach, Memoir, Biometric Series X*, chapters 1-4.
Roberts, C. & Manchester, K. 2010. *The Archaeology of Disease*.
Sahni, D., Jit, I., Neelam & Suri, S. 1998. Time of fusion of the basisphenoid with the basilar part of the occipital bone in northwest Indian subjects. I: *Forensic Science International*. 30 (1-2). s. 41-5.
Scheuer, L. & Black, S. 2000. *Developmental juvenile osteology*. Academic Press. San Diego.
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Sjöling, E. 2006 *Enbacken – ett gravfält från yngre järnåldern i Uppland*. *Arkeologisk slutundersökning för E4*. SAU skrifter 19. Uppsala.
Steckel R. H., Larsen C. S., Sciulli P. W. & Walker P. L. 2005. *The Global History of Health Project Data Collection Codebook*. Cambridge UK: Cambridge University Press. Publicerad online: Jan, 2006. [https://www.uv.es/paleolab/Codebook-08-25-051%5B1%5D.pdf](https://www.uv.es/paleolab/Codebook-08-25-051%5B1%5D.pdf)
Ström, P. & Frostberg, E. 2008. *Reumatologi & Ortopedi, Bevægeapparatet, K3*. 2008.
Trotter, M. & Gleser, G. C. 1952. Estimation of stature from long-bones of American Whites and Negroes. I: *American Journal of Physical Anthropology* Vol. 10, s. 463-514.
Trotter, M. & Gleser, G. C. 1958. A re-evaluation of estimation based on measurements of stature taken during life and of long bones after death. I: *American Journal of Physical Anthropology* Vol. 16, s. 79-123.
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**Digitala Referenser**
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von Heideken, J., Bengtsson Moström, E. & Janarv, P-M. 2013. Klinik och vetenskap. Knäskador vanliga bland idrottande barn. I: *Läkartidningen, nr 15, 2013*. Publicerad online: 9 April, 2013, https://lakartidningen.se/tema-rorelsесjukdomar-hos-barn-1/2013/04/knaskador-vanliga-bland-idrottande-barn/ [Hämtad: januari, 2022]
Praktisk medicin TM *Artros. Osteoartrit*. ICD-10: M16, M17, M19, M47. Praktisk medicin TM. http://www.praktiskmedicin.se/sjukdomar/artros-osteoartrit/ [Hämtad: juni, 2015]
Makroskopisk analys av kalk från Sigtuna 2:42
Teknisk rapport
Jens Heimdahl SHMM 2022-10-26
Bakgrund och syfte
Under en arkeologisk undersökning vid Sigtuna 2:42 m.fl. (L2015:2168) påträffades kalksten som misstänks ha använts vid kalkbrännning i samband med kyrkobyggen i staden. Kalk sändes för analys av makroskopiskt material, dels i syfte att finna material för datering dels för att eventuellt säga något mer om kalkstenen och dess proveniens.
Metod och källkritik
Provtagning genomfördes av arkeolog Johan Runer under utgrävningen. Kalken floterades enligt metod beskriven av Wasylıkowa (1986) och vätsiktades med minsta maskstorlek om 0,25 mm. Identifieringen av det utflorerade materialet skedde under ett stereomikroskop med 7–100 gångers förstoring. Även floteringsresten (kalken som inte flutit upp) torkades och genomsökte under lupp.
Analysresultat
Vid floteringen framkom små mängder förkolnad ved vilka vidaresändes för vedartsanalys till Ulf Strucke. Vidare framkom en liten fiskkota. I kalkstenen framkom en liten fossiliserad brachiopod (armfoting) vilken kunde bestämmas som *Ferganella borealis*.
Diskussion
Brachiopoden *Ferganella borealis* levde under Silur och är vanligt förekommande i Gotlands revkalkstenar. Den förekommer också på Dagö och Ösel, liksom i Estland, men inte i andra siluruiska avlagringar kring östersjön (FOSSIILID.INFO 2022-10-26).
Den närmast troliga proveniensen för den påträffade kalkstenen är därför Gotland.
Referenser
FOSSIILID.INFO 2022-10-26: http://fossiilid.info/3920?mode=in_baltoscandia&lang=en
Wasylıkowa, K., 1986: Analysis of fossil fruits and seeds. I Berglund, B. E. (ed.): *Handbook of Holocene Palaeoecology and Palaeohydrology*. John Wiley & Sons Ltd. 571–590
### Bilaga 7. Kontrollmätning av murtegel
#### Kontrollmätta murtegel, påträffade i SÖ delen av värmeledningsschaktet
| Nr | Murtegel | Längd (cm) | Bredd (cm) | Tjocklek (cm) |
|----|----------|------------|------------|---------------|
| 1 | Murtegel | 27 | 13 | 8 |
| 2 | Murtegel | 25 | 12 | 7 |
| 3 | Murtegel | 28,5 | 14 | 8 |
| 4 | Murtegel, avbrutet | ? | 13,5-14 | 8 |
| 5 | Murtegel, felbränt (F137) | >23 | 13,5-14 | 8 |
| 6 | Murtegel | 29-29,5 | 15 | 7,5 |
| 6 | Murtegel satt i bruk i två skift/del av brandpåverkad konstruktion | ? | 13 | 8 |
| 7 | Profiltegel, rundad ände (F132) | 275 | 14 | 8,5 |
#### Kontrollmätta tegel, Mariakyrkans fasad och portal
| Nr | Murtegel | Längd (cm) | Bredd (cm) | Tjocklek (cm) |
|----|----------|------------|------------|---------------|
| 1 | Murtegel | 26 | 12 | 8 |
| 2 | Murtegel | 27 | 13 | 8,5 |
| 3 | Profiltegel i portal, rundad ände | | | 8 |
| 4 | Profiltegel i portal, rundad ände | | | 8,5 |
Träkollet samlades in från större och mindre stycken av kalkbruk. I bruket fanns rikligt med svarta korn av mineraler och krossad bergart. Träkolet består helt av lövträd, förmodligen ek, men endast säkert identifierad ek skickades vidare för datering.
| Vikt (g) | Analyserad vikt (g) | Fragment | Analyserat antal | Ek | Cf Quercus sp |
|---------|---------------------|----------|------------------|----|----------------|
| 0,1 | 0,1 | 43 | 20 | 10 | 10 |
Lager PL 4, PM 205
Insamlat träkol från lager. Rent träkol från frisk välvuxen ek. En del inlagring av kalk i björken cellmassa. Valdes för datering
| Vikt (g) | Analyserad vikt (g) | Fragment | Analyserat antal | Björk | Ek |
|---------|---------------------|----------|------------------|-------|----|
| 0,1 | 0,1 | 23 | 23 | 2 | 21 |
Resultat av $^{14}$C datering av träkol från Sigtuna, Uppland. (p 4193)
Förbehandling av träkol:
1. Synliga rotträdar borttages.
2. 1% HCl tillsätts (10 h, under kokpunkten) (karbonat bort).
3. 1% NaOH tillsätts (10 h, under kokpunkten). Löslig fraktion fälls genom tillsättning av konc. HCl. Fällningen som till största delen består av humusmaterial, tvättas, torkas och benämns fraktion SOL. Ölöstlig del, som benämns INS, består främst av det ursprungliga organiska materialet. Denna fraktion ger därför den mest relevanta åldern. Fraktionen SOL däremot ger information om eventuella föroreningars inverkan.
Före mätningen av $^{14}$C-innehållet i acceleratorn förbränns det tvättade och intorkade materialet, surgjort till pH 4, till CO$_2$-gas som i sin tur grafiteras genom en Fe-katalytisk reaktion. I den aktuella undersökningen har fraktionen INS daterats.
RESULTAT
| Labbnr | Prov | $\delta^{13}$C‰ V-PDB | $^{14}$C ålder BP |
|--------|----------|------------------------|------------------|
| Ua-73486 | Kalkugn AK 206 | -25,2 | 1 077 ± 31 |
Med vänliga hälsningar
Lars Beckel
Elektroniskt undertecknad av Lars Beckel
Datum: 2022.04.05
15:28:41 +02'00'
Kalibreringskurvor
IOSACal v0.4.1; Atmospheric data from Reimer et al (2020)
Ua-73486: 1077 ± 31 BP
Radiocarbon determination (BP)
Calibrated age (AD)
68.2% probability
AD 899 - AD 918 (19.3%)
AD 958 - AD 967 (7.8%)
AD 974 - AD 995 (26.3%)
AD 1004 - AD 1018 (14.2%)
95.4% probability
AD 893 - AD 931 (28.2%)
AD 941 - AD 1023 (66.9%)
Resultat av $^{14}$C datering av träkol från Sigtuna, Uppland. (p 4227)
Förbehandling av träkol:
1. Synliga rottrådar borrtages.
2. 1% HCl tillsätts (10 h, under kokpunkten) (karbonat bort).
3. 1% NaOH tillsätts (10 h, under kokpunkten). Löslig fraktion fälls genom tillsättning av konc. HCl. Fällningen som till största delen består av humusmaterial, tvättas, torkas och benämns fraktion SOL. Olöslig del, som benämns INS, består främst av det ursprungliga organiska materialet. Denna fraktion ger därför den mest relevanta åldern. Fraktionen SOL däremot ger information om eventuella föroreningars inverkan.
Före mätningen av $^{14}$C-innehållet i acceleratorn förbränns det tvättade och intorkade materialet, surgjort till pH 4, till CO$_2$-gas som i sin tur grafiteras genom en Fe-katalytisk reaktion. I den aktuella undersökningen har fraktionen INS daterats.
| Labbnummer | Prov | $\delta^{13}$C‰ V-PDB | $^{14}$C ålder BP |
|------------|------------|------------------------|------------------|
| Ua-73754 | Lager PL4, PM205 | -25,6 | 1 012 ± 29 |
Med vänliga hälsningar
Melanie Mucke
2022.05.04
12:19:52 +02'00'
Melanie Mucke/Daniel Primetzhofer
Ua-73754: 1012 ± 29 BP
68.2% probability
AD 994 - AD 1036 (68.1%)
95.4% probability
AD 992 - AD 1048 (74.2%)
AD 1082 - AD 1132 (17.6%)
AD 1138 - AD 1151 (3.6%)
Resultat av $^{14}$C datering av obrända ben från Sigtuna, Uppland. (p 4290)
Förbehandling av benmaterial:
1. Mekanisk rengöring av ytan (skrapning, ev. sandblästring).
2. Ultraljudstvätt i avjoniserat, urkokt vatten (pH 3).
3. Krossning i mortel.
4. 0.8 M HCl tillsätts, omrörning (30 min, cirka 10 °C) (apatit bort). Löslig fraktion benämns fraktion A.
5. Olöslig fraktion tillsätts vatten, pH 3, och värmes under omrörning (8 h, 90 °C). Olöslig del benämns fraktion C och löslig del benämns fraktion D. Fraktion D bör ge den mest relevanta åldern eftersom det mesta av benmaterialets organiska del ("kollagenet") återfinns här. Övriga fraktioner kan emellertid ge information om föroreningssinverkan och bör i kritiska fall dateras. Det kemiska utbytet i de olika stegen kan också ge en vägledning om dateringsresultatets pålitlighet genom att benmaterialets kemiska kvalitet därigenom kan bedömas.
Den fraktion som $^{14}$C-bestäms i acceleratorn förbränns till CO$_2$-gas som i sin tur grafiteras genom en Fe-katalytisk reaktion. I den aktuella undersökningen har fraktionen D daterats.
RESULTAT
| Labbnr | Prov | $\delta^{13}$C‰ V-PDB | $^{14}$C ålder BP |
|--------|--------|------------------------|------------------|
| | | | |
Provet PM 205 Profillager (PL) 4 var av för dålig kvalité och kunde ej dateras.
Med vänliga hälsningar
Maximilian Schmidt
2022.07.15
15:38:57 +02'00'
Maximilian Schmidt/Daniel Primetzhofer
KONSERVERINGSRAPPORT
Up, Sigtuna 195:1, L2015:2168, Fynd ID: 37
Silvermynt
Lena Holmquist
Stockholms universitet
Juni 2020
KONSERVERINGSRAPPORT
Uppdragsrapport nr 354
På uppdrag av Uppdrag Arkeologi har en fyndpost bestående av ett silvermynt konserverats under april 2020 vid Arkeologiska forskningslaboratoriet.
Fyndbeteckning: Up. Sigtuna 195:1 Fynd ID: 37
Silvermynt, del av, fragmenterat. Vikt 0,146 g
Till myntet hör två mindre fragment, 3 och 5 mm
Allmäntillstånd före behandling:
Myntfragmentet täcktes av ett tunt grå-svart oxidskikt.
Det var bitvis hårt slitet med nednött prägling och sköra kanter. Det har därför bedömts som mycket omtåligt.
Behandling:
Myntet penslades inledningsvis med avjoniserat vatten, 37 ° C, med avsikten att avlägsna beläggning.
Därefter ultraljudsbehandlades det i avjoniserat vatten (2 min).
Avslutningsvis torkades föremålen i värmeskåp (60° C) under en veckas tid.
Föremålet har enligt gängse praxis för ädelmetaller inte ytbehandlats.
Resultat:
Syftet med behandlingen, att stabilisera det och göra det läsbart, har uppnåtts.
Präglingen på myntfragmentet är frilagd.
Anm:
Myntfragmenten bör förvaras i syrafritt papper då de uppvisas tendenser att snabbt oxidera igen.
De två mindre fragmenten förvaras separat i fyndasken
Stockholm 2020-06-11
Lena Holmquist
Den äldre vägsträckningen (gul) samt norra stigluckan och läget för "biskopshuset" ställda mot karta från 1810, rektifierad mot aktuella schakt (blå). Rekonstruktion efter Wikström 2007:13 fig. 5.
En arkeologisk undersökning i form av schaktningsovervakning vid Mariakyrkan i Sigtuna har periodvis genomförts mellan oktober 2019 och augusti 2021. Vid undersökningen påträffades och dokumenterades tre senvikingatida skelettgravar, sannolikt tillhörande en större gravgård i området. Vidare påträffades bland annat tidiga spår av industriell verksamhet i form av tillverkning av murbruk och tegel. | 206751dc-c9fe-44c1-b3a2-be3c35faed86 | HuggingFaceFW/finepdfs/tree/main/data/swe_Latn/train | finepdfs | swe_Latn | 163,239 |
MSDS Studio Kush Chair
Kush Chair
MSDS Studio
Designed by MSDS Studio, the Kush chair features a strong and defined weight-bearing metal frame, supporting the simple, clean and comfortable volumes. Kush is finely crafted and a perfect fit for a variety of applications, including lounge settings, private offices, and reception areas. Contemporary in its approach with simple and straightforward construction, Kush blurs the lines between contract and residential design.
Kush Chair 10360
Base finish: black powder coat
www.nienkamper.com | www.nienkamperlibrary.com | email@example.com | 800 668 9318 © 2018 nienkämper | <urn:uuid:bbcf5e47-723d-41b0-9d6d-26ba6a716591> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 634 |
KŘESŤAN V DOBĚ POSTNÍ
KŘESŤAN V DOBĚ POSTNÍ
A VE SVATÉM TÝDNU
PODÁVÁ H. S.
VELEHRAD
nakladatelství dobré knihy v Olomouci
1942
Popeleční středou vstupujeme do čtyřicetidenního období postního. Cirkev svatá nám v této době připomíná mši svatou, svatými obřady a v kázáních mnoho vzácných myšlenek, podle kterých má křesťan zařídit svůj život. Ve starokřesťanských dobách bylo svatopostní období připravováno katechumenů na přijetí svátosti křtu, která byla udílena o velikonocích. Křesťanská křesťanské cvičení byla však určena nejenom pro kandidáty přijetí do Cirkev, nýbrž i pro věřící. Při výuce katechumenů si obnovovali a prohlubovali znalosti svaté víry všichni věřící. Postní doba byla a je doposud údoby obecné duchovní obnovy nás všech. Připomínáme si požehnání, jehož se nám dostalo svatým křtem, jakož i velikých povinností, které jsme jako křesťané na sebe vzali. Cirkev nás nabádá, abychom obnovili svou křesťanskou čistotu a připravili se tak na oslavu velikonoc, na svátky nadpřirozeného zmrtvýchvstání a vzkříšení k životu věčnému.
Druhá význačná myšlenka svatopostního období je kažnost, odčinění hříchů. Za starých dob se v tomto období konalo veřejné pokání. Veřejní hříšníci byli na začátku postní doby žehnání popelem a byli vyloučeni až do Zeleného čtvrtek z účasti na podstatných částech mše svaté. Po odstranění veřejného pokání bylo rozšířeno poznamenání popelem na všechny věřící, kteří přijetím tohoto znamení veřejně projevují předsevzetí konati v době postní pokání.
Kající obnova používá jako prostředku k očistě a k obrození především postu. Vlastní půst trvá od Popeleční středy do poledne Bílé soboty. Čtyřicetidenní půst je na památku postu Pána Ježíše, který se čtyřicet dní postil na poušti a připravoval se tak k veřejnému svému vystoupení. Postní předpisy jsou dnes velice mírné. Ohlasují se s kazatelny o první postní neděli a bývají vyvěšeny v předsíni chrámové. Půst slouží ke krocení tělesných žádostí, k odčinování hříchů a k povšechnému prohloubení vnitřního náboženského života. S postem jest podle starých tradic spojeno vykonávání tělesného i duchovního milosrdenství, hlavně podporování chudých. Tuto dobu prožívá křesťan v hluboké soustředěnosti na hlas Církve, která věřící vede cestou pokání a odříkavosti k vyvrcholení duchovního jara: k slavnému zmrtvýchvstání Kristovu.
LITURGICKÝ RÁZ
V době postní - jako v době kající - se užívá při bohoslužbách rouch barvy fialové. Při mši svaté se vynechává Gloria, Alleluja a vše, co značí radost. Pobožnosti, které doporučuje v této době Církev věřícím, jsou: křížová cesta, bolestný růženec a účast na postních kázáních. Samozřejmě se v této době zbožně účastníme co nejčastěji oběti mše svaté. Na Popeleční středu se přede mší svatou (někde též po mši svaté) klade věřícím na čelo v podobě kříže žeňnaný popel. Při tom kněz říká: „Pomni, člověče, že jsi prach a v prach se navrátis.“ Popel je znakem pomíjejícnosti slávy světské. Lid při slavném vjezdu Pána Ježíše do Jeruzalema volal s ratolestmi v rukou „hosana“ a na Velký pátek „ukřižuj, ukřižuj ho!“. Popel je z ratolestí, které se svčtily na Květnou neděli minulý rok. Popel nám připomíná: „Pamatuj na smrt, čin pokání a zanech v postní době zábav.“
Na Smrtnou neděli se v kostele zahalují všechny kříže fialovou rouškou. Děje se tak na památku toho, že se Pán Ježíš skryl před nepřáteli, kteří Ho chtěli kamennovatí proto, že se nazval Synem Božím. Po první neděli postní připadají suché neboli kvatembrové dny. Středa, pátek a sobota byly dny postními. Nyní půst přikázán není, ale radí se k němu. V tyto dny činíme pokání za hříchy, spáchané v uplynulém zimním čtvrtletí, děkujeme za dobrodiny nám poskytnulá a prosíme za horlivé kněze – dělníky na vinici Pánč.
**MRAVNÍ VÝZNAM POSTNÍ DOBY**
V době postní nás Církev svatá vybízí, abychom si po celých čtyřicet dní připomínali a prožívali památku umučení Páně, abychom celou tuto dobu prožívali k slávě Boží a k prospěchu své duše.
V době postní se hojněji modlíme. Věřícím se ukládá, aby se v této době vystřihali všech hlučných radovánek a činili skutky pokání. Věřící nechť ochotně poslouchají výzvy Církve o přijímání svatých svátostí a ke skutkům milosrdenství a škájčnosti. Žijeme-li skrytěji a mlčenlivěji, je k nám Bůh slitovnější a jakoby bližší.
Zamilujme si v této době postní samotu. Bůh bude potom mluviti k našim srdcím. V samotě se zdokonalíme a
dosáhneme vnitřního míru. Čím více se vzdálíme světa,
tim více se k nám přiblíží Bůh. Uvažujme také a rozjí-
mejme v této době o umučení Pánč. V umučení Páně,
ve svatém kříži jest naše spása a útěcha. Z kříže pramení
hojnost milostí a život věčný. „Každý, kdo v Něho věří,
nezahyne, ale má život věčný. Bůh svého Syna neposlal
na tento svět, aby soudil svět, ale aby spasen byl svět
skrze Něho.“ (Jan 3, 14-17.)
Kříž je sice znamením bolesti a smrti, ale je také zna-
mením síly, života a vykoupení. „Nejsme vykoupeni po-
rušitelnými věcmi, zlatem a stříbrem, ale drahou krví
Krista, jakožto beránka nevinného a neposkvrněného.“
(1 Petr 1, 18-19.)
Kéž doba postní jest počátkem naší
opravdové duchovní nápravy!
I. NEDĚLE POSTNÍ
U starých Čechů se tato neděle nazývala černá, protože se ženy v tuto neděli začínaly odívati v šaty barvy černé na znamení toho, že nastala doba svatopostní. V epištole (List sv. Pavla ke Kor. 6,1-10) nás napomíná svatý Pavel, abychom nepřijímali milosti nadarmo, a učí nás, ke kterým dobrým skutkům můžeme milosti použíti. V evangeliu (Mat. 4, 1-11) nás učí Pán Ježíš svým příkladem, jak máme přemáhati pokušení.
ČINTE POKÁNÍ
Nastaly pro nás dny pokání, abychom za hříchů dostiučinili a duši zachránili." (Z kněžského breviáře.)
Církev nás vede o první neděli postní s Pánem Ježíšem na poušť, abychom s Ním - jako se vzorem a učitelem kajícností - nastoupili čtyřicetidenní půst. Celá čtyřicetidenní doba postní je dobou pokání.
V čem záleží pokání? V sebezáporu, modlitbě a ve skutcích milosrdenství a lásky; to jest: v postě, v modlitbě a almužně. Postem rozumíme nejenom zdrženlivost a omezení v pokrmu, nýbrž také každý jiný způsob odříkání.
Jak máme činiti pokání? 1. Zevně. 2. Vnitřně.
Zevni pokání. V čem záleží? Snášíme horko, zimu, bolest, krotíme tělo, odpíráme smyslnosti, zachováváme
půst atd. Půst a odřikáni je náboženské cvičení. Umírňuje Boží hněv a přináší nám odpuštění mnohých našich lehkých hříchů a časných trestů za ně. „Modlitba s postem a almužnou je lepší než poklady zlata schovávat.“ (T. 12, 8.)
Právě na Popeleční středu se modlí kněz při mši svaté: „Uděl, Pane, věřícím svým, ať postní úctyhodnou slavnost s náležitou zbožností počnou a v nerušené oddanosti tráví.“ – „Tento slavný půst, který je spasitelně zřízen pro ozdravení duší a těl, abychom slavili oddanou službou.“ (Modlitba v sobotu po Popeleční středě.)
Půst je prospěšný tělu i duši.
Tělu. Více nemocí je z mnohého a dobrého jídla nežli z postu. „Přál bych si, aby církevní příkaz postní a abstinentní byl státním zákonem. Potřeba lékařů i lékáren by pak klesla na polovici.“ (Prof. dr. Nussbaum, chirurg z Mnichova.)
Kdo se nemůže postit pro přílišné mládí nebo stáří, nebo proto, že těžce pracuje ve svém povolání, má vykonávat jiné dobrovolné skutky pokání, na příklad více se modlit, dávat pilně almužnu, chodit na mši svatou i ve všední dny, méně pítí a kouřit, snášetí námahu a utrpení v duchu pokání.
Půst prospívá duši, uděluje jí sílu. Účinek postu na duši krásně vystihuje svatopcstní preface: „Tělesný půst potlačuje neřesti, mysl povznáší, uděluje ctnost i odměnu.“
Vnitřní pokání. V čem záleží? Přemáháme své vášně, držíme na uzdě smysly, krotíme fantasii atd. Málo užitku přináší tělu újma jídla, jestliže se duše nezdržuje špatných skutků.
Pokání vnitřní jest úplnou změnou dosavadního života, mysli a myšlenek. Pokání je ona ctnost, která obrací k Bohu celou naší duši. Pokáním se učíme nenávidět a ošklivit špatné skutky a hanbit se za ně. Pokáním upevňujeme své rozhodnutí, že zlepšíme své mravy. Pokání nás vede k naději, že dosáhneme odpuštění od Boha nejvyšší milosrdného. Pokání má být operačním nožíkem, kterým odstraňujeme vředy duše. Pokání musí odstranit z duše vše, co je nesvatého. „Ďábel má radost ze spravedlivého, který opustí cestu pokání.“ (Svatý Augustin.)
Písmo svaté mluví častokrát o pokání. Svatý Jan volá na poušti: „Přinásejte hojné ovoce pokání.“ Pán Ježíš napomíná: „Čiňte pokání, neboť se přiblížilo království nebeské.“ (Mat. 4, 17.) Pokáním usmířili obyvatelé Ninevě Pána Boha. „Nad jedním hříšníkem pokáním činícím bude v nebi radost větší než nad devětadvadesáti spravedlivými, kteří pokání nepotřebují.“ (Luk. 15, 7.)
Jsou dvě cesty k nebi: cesta nevinnosti a cesta pokání. Kdo nekráčel po cestě nevinnosti, musí jít po cestě druhé, po cestě pokání. Proto: „Když dnes uslyšíte hlas Boží, nezatvrzujte srdcí svých!“ (Ž. 94, 8.) „Aj, nyní je čas příhodný, aj, nyní je den spasení. (2. Kor. 6, 2.) Čiňme pokání, abychom za hříchy dosti učinili a duši zachránili. Chop se oběma rukama prostředku, který může zachrániti tvou duši!
II. NEDĚLE POSTNÍ
Nazývala se pražná, protože lid pojídal postní pokrm pražmo. V epištolě (I. List sv. Pavla k Soluňským 4, 1-7) svatý Pavel vybízí své čtenáře, aby se chránili hříchů a vedli život ctnosti. Vůle Boží je naše posvěcení. S radostí a ochotou máme v sobě ničiti stopy hříchů. V evangeliu (Mat. 17, 1-9) se Pán Ježíš objevuje na hoře Tábor ve slávě, ve které se jednou objeví při soudu posledním. I my se jednou v takové slávě objevíme, budeme-li zachovávat zákon Boží.
VZHŮRU NA HORU SVATOSTI!
Znáte jistě Rafaelův obraz „Proměnění Páně“. Nad horou Táborem se vznáší Spasitel mezi Mojžíšem a Eliášem, obklopen tajemným světlem. Na samé hoře Tábor stojí tři apoštolé a plní slasti patří na oslaveného Ježíše. Dole na úpatí hory vidíme opak všeho toho. Je zde tmavo, černo, bída a strast. Nešťastný otec vede němého, náměsíčního, dáblem posedlého hocha, svijejícího se ve strašných křečích.
Co vidíme na obraze, to také bývá v našem životě: světlo a tma, radost a bolest vedle sebe. Je zde: ctnost a nepravost, údolí hříchů a hora svatosti.
Co má cenu? Ctnost, Boží pokoj, hora svatosti. Vzhůru na horu svatosti a pryč z údolí hříchů!
O těchto výzvách krátce uvažujme:
PRYČ Z ÚDOLÍ HŘICHU!
Hřich je největším neprávem proti Bohu a největším neštěstím pro člověka. Je jeho jediným a pravým neštěstím. Je-li tomu tak: „Pryč proto s ním a daleko od něho!“ Tak volá Církev v době svatopostní. Tak volá apoštol Pavel v únešní svaté epištolě. Jeho hlas zní: „Je to vůle Boží, abychom byli dokonali a svatí a varovali se zvláště dvou neřestí: smilstva a necudnosti a lakoty a hrabivosti.“
„Je to vůle Boží, abyste se zdržovali od smilství, aby každý z vás dovedl tělo své chovati ve svatosti a ve cti, nikoliv v naruživé žádostivosti, jako činí pohané, kteří neznají Boha, a aby nikdo nezkracoval a nepodváděl v té věci bratra svého.“ (Th. 4, 1-7.) Ven tedy z bahna hřichu! - Ale jak?
Postem. „Toto plémě však se nevymítá leč modlitbou a postem.“ (Mat. 17, 20.)
Zpovědi. Alespoň jednou za rok se zpovídati! Aspoň v čas velikonoční velebnou Svátost oltářní přijímati! Zpověď budiž prostá, upřímná, úplná a pokorná. Bud vděčen, jsi-li upozorněn, napomenut a varován.
Varováním se každé nejbližší příležitosti ke hřichu. „Jestliže tě pohoršuje ruka nebo noha tvá, utni ji a vrhni od sebe...“ (Mat. 18, 8.) Vrhní pryč od sebe špatnou knihu, obrázkové časopisy a podobné dopisnice. Do ohně s tím! Pryč ze špatného domu! Daleko pryč od takové osoby! - Svatý Alfons Liguori praví, že dábel se nejvíce bojí kázání o blízké příležitosti, a právem. Přived osadu k tomu, aby se mladí a staří vyhýbali příležitosti ke zlému, a máš přes noc osadu svatou.
VZHŮRU NA HORU SVATOSTI!
To je vůle Boží: vaše posvěcení. Vždy kupředu a vzhůru! „Prosíme a napomínáme vás... abyste vždy více se zdokonalovali." (Th. 4, 2.)
ČÍM SE MÁME ZDOKONALOVATI?
Vážnou snahou po dokonalosti. „Chut' a láska jsou perutě k velikým činům." Svatý Bernard napsal: „Ty se nechceš zdokonalovat? Ty nechceš duchovně růst? Ty chceš ztrácet?" „To nechci" „Co tedy chceš?" „Já chci zůstat v tom stavu, ve kterém nyní jsem. Já nechci být ani lepším ani horším." „Pak chceš něco, co je nemožné."
„Celý život křesťana musí být ustavičná snaha a touha po dokonalosti." (Svatý Augustin.)
Pilnou modlitbou a horlivým přijímáním svatých svátosti. „Kdo se dobře modlí, dobře také žije." (Svatý Augustin.)
Syn dobré matky, který se octl jako zločinec doživotně v žaláři, napsal: „Když jsem slyšel jednou v neděli vyzváněti kostelní zvony, přepadla mne touha po domově a mou myslí táhly krásné dny mého mládí. Viděl jsem se mezi příbuznými doma, jak jsme se všichni společně večer modlivali. Vrhl jsem se na zem a plakal jsem... Kdybych se byl modlil, kdybych byl chodil do kostela, kdybych byl pracoval a neopíjel se, tak bych nikdy nepřišel do trestnice." (Dr. Klug.)
Věrným plněním povinnosti. Svatost nezáleží v zázračných skutečích, ale v tom, že každou věc činíme řádně.
Obyčejné věci máme konatí neobyčejně, to jest dobře a přesně i v tom nejmenším.
Každodenní své práce konejme z lásky k Pánu Bohu s dobrým úmyslem. Dobrý úmysl je proutek z pohádky, který vše, čeho se dotýká, mění ve zlato. To znamená, že každý náš skutek bude záslužný a bude Bohu milý.
Sebepřemáháním. „Kdo chce býti mým učedníkem, zapři sebe sám,” praví Pán Ježíš. Kdo se umí zapírati, je králem, neboť místo aby se nechal vláčeti svými žádostmi jako vězeň, poroučí jim.” (Svatý Cyprián.) - „Proti sobě bojovat je nejlepším bojem; nad sebou samým zvítěziti je nejkrásnějším vítězstvím.” (Svatý Augustin.) O tolik pokročíš, o kolik si násilí učiniš. (Násl. Krista.)
Svatý Jan Berchmans již jako hoch si říkal: „Chci býti svatým.” A také se jím stal. Svatému Antonínovi Paduánskému se posmívali, když vystoupil z řádu augustiniánů a vstoupil do přísnejšího řádu svatého Františka: „Ty se chceš státi svatým?” Svatý Antonín na to odpověděl: „Proč ne? V den, kdy uslyšíš o mé svatořečení, chval Boha.” Stal se svatým.
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Chceš se také státi svatým? Jistě, že ano. Ty se musíš státi svatým, neboť nic nesvatého do nebe nepřijde. Hled proto, aby ses dostal z údolí hříchů pryč, a vystoupil na horu svatosti. Pryč ze společnosti satana a vzhůru k oslavenému Synu Božímu."
III. NEDĚLE POSTNÍ
Nazývala se kýchavná, protože někdy se konávaly pobožnosti za odvrácení moru, který se počínal jevití kýcháním. (Odtud pozdravení „Pozdrav Pán Bůh“ při kýchnutí.) V epištolě (List sv. Pavla k Efeským 5, 1-9) varuje sv. Pavel před nečistotou a lakomstvím; těmito hříchů poskvrňujeme sebe a dopouštíme se vůči bližnímu nespravedlnosti. V evangeliu (Luk. 11, 14-28) uzdravuje Pán Ježíš němého od zlého ducha. Obracejme se ke Kristu Pánu jako k lékaři a on nás vysvobodí z moci satana.
PĚT PRSTŮ HŘICHU
Jedno arabské přísloví praví: „Pět prstů má hřich: dva prsty dává tobě na uši, dva na oči a jeden na ústa.“
Hřich ti zavírá obě uši, že neslyšíš napomenutí, když se do jeho moci dostaneš. Činí tě hluchým, že neslyšíš hlas svého rozumu. Činí tě bezcitným k prosbám těch, kteří to s tebou dobře myslí.
Nejsme svědky toho denně? Mnozí lidé žijí, jako by na nebesích nebylo žádného Boha, který je stvořil a kterému jednou musí klásti účty. Jejich jednání jest v takovém rozporu s rozumem, že mnohý, když to vidí, potřásá hlavou a praví si: Mezi životem takového člověka a životem zvířete není žádného rozdílu, jen vzpřímená chůze je dělí od sebe.
Mnozí bezcitní lidé, když jim jedovaté strašidlo hříchu usedne na srdce, odstrkují od sebe ty, kteří jim dobře činí. Mnohá zrazená žena zhýralce vám to potvrdí se slzami v očích, že je to pravda. Mnohá rodina, která má otce lakomého, ctižádostivého, nadutého, by mohla mnoho o tom vypravovat. Náruživý opilec, ochlasta je živým modelem pro tento hluchý hřich. Hluchému hřichu oddaný člověk jen jedno slyší - hlas své vášně.
Řecká báje vypravuje o tajuplné bytosti, která byla z polovice člověkem, z polovice ptákem nebo rybou a na jednom ostrově lákala s družkami svým kouzelným zpěvem kolem jedoucí plavce. Všichni, kteří jejich kouzla následovali a vystoupili na ostrov, byli od těchto bytostí, Sirén zvaných, bez milosrdenství roztrháni.
Hlas vášně, kterého hříšníci následují, jest podobný hlasu sirén, a běda tomu, kdo mu padne za oběť.
Hřich zavírá člověku oči, aby svou vinu a následky své viny neviděl. Jeden cestující, který procestoval skoro celý svět, ocitl se ve státě Venezuele. Byl velice oddán pití. Jednoho večera přišel domů s tak těžkou hlavou a zastřenou myslí, že nemohl najít svého lůžka. Když je našel, nemohl si zase zouti boty, ač o to velmi usiloval. Konečně se vzdal veškeré naděje a lehl si oblečený a obutý do postele. Ještě než usnul, rozmloval sám se sebou: „Skoro celý svět jsem procestoval. Žil jsem pět let na Kubě, čtyři na Jamaice, pět v Brazílii, cestoval jsem Španělskem a Portugalskem, i v Africe jsem byl, ale tak protivné země jsem neviděl. Čestný muž jest nucen zde ležet v posteli oblečený a obutý.“
Tedy stát Venezuele byl vším tím viněn! Nikdo jiný. My se tomu musíme jen usmátí. Mnoho jest lidí na světě,
kteří všude jinde hledají vinu svých hříchů, jen ne tam, kde skutečně jest: ve své vůli.
"Žena mi dala ovoce toho stromu a tak jsem jedl." Tak se omlouval první hříšník. A všichni, kteří hřeší podle jeho příkladu, podobně se omlouvají. Hřích jim dává dva prsty na oči, aby svou vinu neviděli. Můj neklidný temperament, mé rozrušené nervy, společnost, ve které jsem se ocitl, nouze, ve které jsem, jsou vinny mým jednáním.
A poněvadž hříšník jest slepý pro příčiny svých hříchů, nevidí, jak ho hřích vždy více a více dostává v moc a jaké nebezpečí pro něho roste. Při déle trvajícím dešti stoupá hladina rybníka. Člověk toho ani nepozoruje. Hodinu za hodinou vody přibývá, až jednoho dne přetéká přes břeh a zaplaví a zpustoší celou krajinu. Tak to bývá také s hříchem. Jednoho dne přichází katastrofa a celý životní strom padne v ssutiny. Jednoho dne jest hřích sám všemocným pánem v duši a otravuje všechny její síly.
Jest jako rakovina v lidském organismu. Najednou nastane chvíle, kdy hřích všechny síly pohltí a stráví. Staří malovali hřích, kterak sedí na trůně a kolem trůnu stojí ctnosti se skloněným tělem a on jednu po druhé hází a strhuje k zemi.
Nejhorší však jest, když hřích svou oběť nečiní jen slepou a hluchou, ale také němou.
Hřich němý klade své oběti pátý prst na ústa. - Němý si netroufá z ohledů lidských před bezbožnými vyznati, že jest křesťanem a že patří k svaté Církvi. - Němý jest hříšník, který se neodvažuje upřímně se vyznati ze svých hříchů a falešně se stydí.
Tento pátý prst hříchu jest nejhorší.
Jak mocný jest hřích, tak veliká jest milost Boží. „Když se hřích stal mocným, milost Boží se stala mocnější. (R. 5, 20.) V dnešním evangeliu se vypravuje, jak Pán Ježiš vyhnal dábla, který byl němý, to jest že toho, ve kterém bydlel, činil němým. Každý člověk, kterého hřích oněmi, musí se obrátiti na Ježíše. Pán Ježiš z něho němého dábla vyžene. Pomůže mu, aby svůj bídny stav u soudu pokání, při svaté zpovědi poznal a němoty pozbyl. Pán Ježiš mu ještě pomůže, aby pozbyl i hluchoty, aby také viděl a se všemi Božími dětmi se z celého srdce modlil: „K tobě pozdvihuji oči své, jenž přebýváš na nebesích! K tobě, Pane, pozdvihuji duši svou, Bože můj, v tebe doufám, nebudu zahaben.” (Traktus.)
IV. NEDĚLE POSTNÍ
Nazývá se družebná, že družbové začínali sjednávat sňatky. V epístole (List sv. Pavla ke Galatům 4, 22-31) sv. Pavel píše, že jsme synové svobodní, kterým Kristus vymohl právo na nebe. V evangeliu (Jan 6, 1-15) čteme, jak byl Pán Ježíš k lidem na poušti soucitný a dal jim zázračně chleba. Tak nám dává chléb vzácnější a zázračnější - nejsvětější Svátost oltářní.
BOŽÍ PROZŘETELNOST
Okna mnohého kostela jsou uměleckým dílem. Díváme-li se na ně zvenčí, vidíme jen černá skla a nepravidelné obrazy na nich. Vstupte dovnitř a pozorujte okna uvnitř kostela, právě když proniká okny světlo sluneční. Uvidíte, že okna jsou uměleckým dílem.
Podobně je tomu se světem. Co Bůh učinil, jest dobré a umělecké dílo. Díváme-li se na svět „zvenčí“, uvidíme mnoho bolestí a nespravedlnosti. Uvažujeme-li však Boží svět „zvenitř“, to jest duchovně, se stanoviska věčnosti, z Boží prozřetelnosti, uvidíme umělecké dílo. - Dnešní evangelium jest Velepísni na Boží prozřetelnost. Boží otcovské ruce nasytily zázračně 5000 hladovících lidí.
Existuje Boží prozřetelnost. Všechno pořádá, o všechno pečeje, bez její vůle nic se neděje.
Představte si nádraží velkoměsta. Kolik je tu spletitých kolejí, souběžných, odbočných a křižujících se. Kolik je tu výhybek a pák. A všechno souhlasí, všechno se srovnává a shoduje, a to na jediný stisk prstu. Zde jistě je někde „lidská prozřetelnost“, která vše řídí.
Podobně je tomu v telefonní ústředně. Kolik je tu drátů, zásuvek, klapek a číslic. Kolik drátů jde přes domy, přes hory, nad zemí, ano i oceánem. A všechno souhlasí, všechno se shoduje. Je to snad náhoda? Nikdy. Neboť zde jistě někde je „lidská prozřetelnost“, která vše řídí.
Hlavní nádraží a centrála telefonní jest jenom dětskou hrou ve srovnání s velkolepým pořádkem nahoře pod obrovskou klenbou nebeskou, nebo dole pod nepatrným zrnkem písku na zemi; v oceáně jako v kapce vody, v životě jednotlivce jako v dějinách světa. I zde jde vše obdivuhodné, všechno souhlasí: stíny i světlo, hory i údolí, radosti i bolesti. Zde je duch, který vše řídí a spravuje. Zde je řídící a vše zachovávající Boží prozřetelnost. Zde jest Bůh.
Od staletí putuje celé hvězdné nebe po své dráze. Od staletí platí nezměněné zákony chemie a fysiky, násobilka a věčné pravdy katechismu. Od staletí staví nezměněně přesně ptáci svá hnízda, lišky svá doupata, pavouci a včely svá umělecká díla.
A polní lilie od staletí je ve stejné, něžné, běloskvoucí nádheře, krásněji ozdobená než Salomoun. Ani vrabec nespadne se střechy bez vůle Otce nebeského, a všechny vlasy naší hlavy jsou spočítány, jak ubezpečuje nás Pán Ježíš, věčná Prozřetelnost, slovy: „Když tedy Bůh trávu polní a ptáky nebeské tak krásně ošatil, jak teprve vás, vy dítky Boží, malé víry? A když Bůh ptáky nebeské živí a křik hladovících krkavců slyší: tím více vás, vy
malomyslné děti Boží. Cožpak nemáte větší cenu než tito tvorové?"
Náš celý život jest úchvatné řízení Boží prozřetelnosti. Ptejme se dnů našeho života: Pokrmy, zdraví, byt, šaty atd. jsou dary Boží prozřetelnosti. - Ptejme se let našeho života: Dobrí rodičové, pečlivé vychování, posvěcující milost, nesčíslné milosti pomáhající atd. jsou dary otcovské Boží prozřetelnosti. - Ptejme se tmavých nocí našeho života: zdraví jsme zůstali a v nemoci proti očekávání zdravými se stali - Boží prozřetelností.
A doba našeho duševního utrpení, to jsou opravdu vzácné hodiny milostí otcovské Boží prozřetelnosti. Tehdy se máme důvěrně k Bohu modlit: „Otče na nebesích, čin se mnou, co Ty chceš. Postav mne tam, kde mne můžeš potřebovat, zaved mne tam, kde mne chceš mítí. Vždy a všude a za všech okolností jen svatá vůle Boží se staň!"
A nikdy si nestýskejme! Pán Bůh někdy dopouští, ale nikdy neopouští. Ten, který lilie polní ošacuje, nenechá nás nikdy mrznouti. Ten, který ptactvo nebeské živí, nenechá nás nikdy hladověti. Který liškám dává doupata, nenechá nás, své dítky, bez přístřeší. Ovšem, jen tehdy, hledáme-li nejprve království Božího a spravedlnosti jeho.
Dobrý Pán Bůh, který pro nás již tolik dobrého vykonal od jesliček až ke kříži a ke svatostánku... tolik o nás pečoval od kolébky až do dnešního dne, kéž o nás pečuje až k naší rakvi a odejme nám poslední veliké starosti: záchranu naší duše. Kéž záchranu naší duše je korunovací Boží prozřetelnosti v našem životě.
V. NEDĚLE POSTNÍ
Epištola (List sv. Pavla 9, 11-15): Kristus jest Beránek neposkvrněný, který svou vlastní krví smyl naše hříchy a zasloužil nám očištění a ospravedlnění.
Evangellum (Jan 8, 46-59): Lidé jsouce sami hříšní, podezírali Syna Božího z posedlosti dábenské.
UTRPEŇÍ PÁNA JEŽIŠE
Dnes je Smrtná neděle, začátek utrpení Kristova. Dnes se zahalují kříže fialovou rouškou. Od dnešního dne máme věnovat zvláštní pozornost božskému Trpiteli. V duchu Církve nosme obraz trpícího Spasitele hluboko vtisknutý v naše srdce a uvažujme pilně o jeho umučení.
POHNUTKY, KTERÉ NÁS VEDOU K ROZJÍMÁNÍ O BOLESTECH JEŽIŠE KRISTA
Vznešenost utrpení Ježiše. Každý jeho skutek, každé jeho slovo bylo veliké a vznešené nad míru. Tajemství však jeho utrpení převyšuje vše. Poslední kroky a okamžiky Syna člověka nás poučují, jakou cenu má duše naše, pro niž On takovou cenu výkupnou přinesl. Učiti, zázraky konati mohou i jiní, dá-li jim Bůh tu moc; svět však vykoupiti svou smrtí mohl jenom Vykupitel.
Tajemství jeho utrpení a smrti jsou cílem a vrcholem,
souhrnem a zpečetěním jeho úkolu, jeho života a jeho vznešené moci. Jako král rozdrtil právě svým utrpením říši satanovu, a povýšen jsa na kříž, přitáhl k sobě celý svět. Svou poslušností až k smrti vyplnil proroctví; odstranil starý obřadní zákon, zdokonalil mravní řád, učil lásce k nepřátelům a sebepřemáhání a dal za vzor svůj život ctnostný. Jako nejvyšší kněz přinesl svým utrpením a smrtí oběť největší a nejvznešenější a požehnání plnou; tak usmířil nebe i zemi. V paprscích této oběti se sluní čas i věčnost.
Spravedlnost. Je nejvyšší spravedlivé, abychom na utrpení Pána Ježíše mysleli a v srdci o něm rozjímali. Za hrozných muk a trápení svůj drahý a milý život za nás obětoval. My, kteří jsme „příčinou jeho bolestí a zavinili jsme jeho smrt“, tak málo v rozjímání o tom přemýšlíme. Všechna místa a cesty na světě mají více návštěvníků než křížová cesta, která bývá tak poskrovnu navštěvována. Stěžuje si Spasitel ústy proroků, že tak sám: a bez účasti je ponechán. (Is. 63, 5.)
Náš vlastní prospěch. Svaté a posvěcující jest utrpení Páně. Je zlatým dolem odpuštění a všech milostí. Přináší nám především:
1. Nenávist a ošklivost nad hříchem. Pamatování na utrpení Páně je nejmocnější a nejvzácnější pohnutka, abychom se varovali hříchu. Zásluhy a milosti utrpení Kristova jsou prostředky, aby hříchy naše byly vyhubeny. A kdyby hříšník si chtěl zoufati, pak mu utrpení Páně dodává mysli a ukazuje mu, jakou oběť Ježíš Kristus za něho přinesl, jak je ceněna jeho duše a jakou odměnu za bolesti na věčnosti jednou obdrží.
2. Boj proti nezřízeným žádostem. Není žádného mocnějšího příkladu k boji proti vášním, jako trpící Spasitel.
3. Rozněcuje naši lásku ke Spasiteli, ke kříži, učí nás být velkomyslnými, učí nás pracovat, obětovat se a odevzدávat svůj život království Božímu a podporovat spásu duši. - Svatí nepotřebovali žádného jiného prostředku častějšího a účinnějšího, aby se stali svatými, jako úvahu o utrpení Páně. Zde čerpali ducha, který z nich učinil hrdiny.
ZPUŠOB, JAK UVAŽOVATI O UTRPENÍ PÁNĚ
Nechť naše úvaha o tajemstvích utrpení je vždy zbožná a srdečná! Je velmi dobře, jestliže se seznamujeme se smýšlením, které nadchlo a odůsевňovalo Pána Ježíše v jeho utrpení. Považoval utrpení za hlavní svůj životní úkol (Mat. 20, 28), měl je vždy před očima od prvního okamžiku svého života (Luk. 12, 50), toužil po něm bez ustání. (Luk. 12, 9.) Mějme takové smýšlení v úvahách o utrpení Páně. Rozjímejme o něm s velikou účastí, s láskou a díky, sebe při umučení zpřítomňujme a utrpení proživejme.
Konejme pobožnosti k utrpení Páně. Modleme se bolestný růženec a křížovou cestu. Oběti mše svaté, koruně všech pobožností k utrpení Páně, budme častěji přítomni.
Napodobujme ctnosti a smýšlení, které nám trpící Spasitel ukazuje. Trpíme zároveň s ním a získáváme si mocnější a živější dojmy o tom, co Spasitel pro nás na sebe vzal a co prodělal. Ctnosti a dobré skutky, které získáme z rozjímání o utrpení Páně, jsou překrásné květiny a dárečky, které ukřižovanému Spasiteli sypeme na cestu. Půjdeme-li tak vedle Pána Ježíše, bude nám za to vděčný a potěšíme jeho Božské Srdce kopím probodané, které tak málo od lidí milováno jest.
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Napsal-li svatý Pavel: „Nesoudil jsem, že bych co jiného věděl mezi vámi, než Ježíše Krista, a to ukřižovaného“ (1. Kor. 2, 2.), nechť každému vědění o Ukřižovaném se stane jeho celou životní moudrostí.
VI. NEDĚLE POSTNÍ
Nazývá se květná, poněvadž kněz světí kvetoucí ratolesti z jívy a topolu. V epístole (List sv. Pavla k Filipenským 2, 5-11): Kristus se vzdal dobrovolně všeho, vzal na sebe lidskou podobu, aby mohl za nás podstoupiti potupnou smrt na kříži. V evangeliu: Čte se umučení Pána Ježíše podle svatého Matouše (kap. 26-27).
Týden, který začíná Květnou nedělí, nazývá se pašijový, poněvadž se v tomto týdnu koná památka utrpení Pána Ježíše, o němž čteme při mši svaté pašije. Nazývá se též svatý nebo veliký, neboť si připomínáme v tomto týdnu veliké a svaté dílo, které vykonal Pán Ježíš pro naše vykoupení.
Abychom lépe rozuměli těmto dnům a větší užitek z nich měli, budeme uvažovati:
JAKÝ JEST OBSAH SVATÉHO TÝDNE
Monumentální vstupní branou do tohoto týdne jest Květná neděle. Před slavnou mší svatou kněz světí kvetoucí ratolesti. - S ratolestmi se koná průvod. Ten se koná na památku slavného vjezdu Pána Ježíše do Jeruzalema a je předobrazem našeho budoucího vstupu do nebe. - Slouží se slavná mše svatá, při které se zpívají pašije, to jest zpráva o utrpení a smrti Páně podle svatého Matouše.
První dny Svatého týdne, pondělí, úterý a středa, se nazývají tichým triduem, ve kterém nejsou nějaké zvláštní pobožnosti a svěcení, jen v úterý se čtou při mši svaté pašije podle sv. Marka a ve středu podle sv. Lukáše.
Ve středu, ve čtvrtek a v pátek Svatého týdne se konají odpoledne nebo večer v chrámech biskupských, klášterních i farních temné nebo žalostivé hodinky. - Někde na venkově se konají večer svatopostní pobožnosti.
Nejpamátnější dny Svatého týdne jsou: Zelený čtvrtek, den ustanovení nejsvětější Svátosti oltářní a kněžství. Připomínáme si tajemství lásky, jakou projevil Pán Ježíš při poslední večeři umýváním nohou apoštolům, řečí na rozloučení a velekněžskou modlitbou. Toho dne byl Kristus jat, k smrti odsouzen a do žaláře vsazen. Církev ve svých obřadech z nejvyšší radosti upadá v hluboký žal. Varhany a zvony umlkají až do Bílé soboty.
Koná se průvod s nejsvětější Svátosti k vedlejšímu oltáři nebo do kaple. Odhalují se a umývají se oltáře na památku, že Pána Ježíše, dříve nežli jej ukřižovali, svlékli ze šatů.
V ten den v chrámech biskupských se světí svaté oleje.
Velký pátek, den nejhlebšího smutku a přísného postu pro všechny katolické křesťany. Truchlíme, že naše viny byly příčinou utrpení a smrti Pána Ježíše.
Obřady se dělí na čtyři části:
1. Zpívají se pašije podle svatého Jana.
2. Kněz koná modlitby za všechny stavy. Jsou to dojímavé modlitby, ve kterých se Církev modlí za všechny lidi, protože Pán Ježíš trpěl a umřel za všechny lidi. Na kříži i za nepřátele své se modlil.
3. Odhaluje se a uctívá se třikráte kříž, při čemž se zpívá:
"Ejhle dřevo kříže, na němž spása světa pněla." "Pojdme, klaňme se jemu." Kněz odnáší kříž do lodi chrámové a líbá jej. Po něm uctívají kříž i věřící. Zpěváci na kůře zpívají Žaloby Spasitelovy na nevděk lidu: "Národe můj, co jsem tobě učinil...? Odpověz mně."
4. Následuje mše svatá darů předsvěcených. Svatá Hostie byla již na Zelený čtvrtek posvěcena, to jest proměněna. Na Veliký pátek se neslouží mše svatá nikde, aby věřící upírali zřetel svůj v tento den jen k oběti na kříži.
Nakonec odnáší kněz nejsvětější Svátost do Božího hrobu.
Bilá sobota. Církevní obřady tohoto dne jsou zasvěceny tajemství zmrtvýchvstání Páně. Dnes se slaví dvojí zmrtvýchvstání: první Pána Ježíše, a druhé duchovní, jeho mystického těla, všech věřících. První se slaví svěcením ohně (před chrámem) a svěcením velikonoční svíce (v kostele). Druhé se slaví svěcením křestní vody a svatým křtem. Před svěcením se čte dvanácte proroctví, která se vztahují na Pána Ježíše a svátost křtu.
Po litaniích ke Všem svatým následuje mše svatá v rouše barvy bílé se slavnostním zapěním Gloria, hraním varhan a vyzváněním zvonů. Po epištole se pěje trojí slavnostní "Alleluja". - Za starších dob se v tento
den nekonaly ráno žádné obřady, teprve v noci po 12 hodině konaly se četné obřady, které se vztahují na Vzkříšení Páně. Během času byly překládány vždy více na sobotu.
Večer se koná slavnost Vzkříšení.
JAK MY OSLAVÍME SVATÝ TÝDEN
Pilným účastenstvím na všech bohoslužbách a obřadech cirkevních. Více modlitby, pokání a postu. Méně zábav a radostí!
Rozjímáním o utrpení Páně. „Hledal jsi mě do umdlení, snášel kříže utrpení, kéž Tvá muka marnou není.“ (Dies irae - V ten den hněvu.) Svatý Ignác učí nás při rozjímání o utrpení Páně modliti se:
1. Za soustrast s bolestiplným, zbičovaným a umírajícím Spasitelem;
2. o milost hluboké zkroušenosti nad hřichy;
3. o milost něžné lásky ke Kristu Pánu, který za nás smrt podstoupil.
Svatý František z Assisi před stigmatisací prosil: „Ó milý Pane Ježíši, o dvě milosti bych Tě prosil, abys mi je daroval, dříve než umru. První je ta, abych ve své duši i na svém těle, jak je možno, cítil bolest, kterou Ty jsi, dobrý Spasiteli, při svém hořkém umučení vytrpěl. A druhá milost je ta, abych tolik, kolik je možno, ve svém srdci mohl cítiti onu nesmírnou lásku, která Te pobádala, abys za nás hříšníky tak mnoho trpěl.“
Taková lásko by měla také naše srdce roznítiti a ke všem obětem ve službě Boží nadchnouti.
Obnovou duchovní. Musíme dáti hříchu umříti, starého člověka ukřižovati a pochovati a s Kristem k novému životu vstáti. - „Abychom na těle a duši obnoveni, čistou prokazovali Tobě službu“ (modlitba na Bílou sobotu). - Kdo nevykonal velikonoční zpověď, nechť tak učiní tento týden. „Slavme hody nikoliv s kvasem starým, ani s kvasem špatnosti a nešlechetnosti, nýbrž s přesnicemi upřímnosti a pravdy.“ (1. Kor. 5, 8.)
* Prožij tento týden v duchu Církve, aby byl i pro tebe také „svatým týdnem“, „velikým“ na zbožnost a dobré skutky, „velikým a bohatým“ na požehnání a milosti.
| O | B | S | A | H |
|---|---|---|---|---|
| Doba svatopostní | 3 |
| I. neděle postní | 7 |
| II. neděle postní | 10 |
| III. neděle postní | 14 |
| IV. neděle postní | 18 |
| V. neděle postní | 21 |
| Svatý týden, VI. neděle postní | 25 |
NIHIL OBSTAT
Censor ex officio: Dr. Josephus Hlouch
Nr. 1.718
IMPRIMATUR
Olomucii, die 5. Februarii 1942
Dr. Udalricus Karlík,
vicarius generalis
Vytiskly Lidové závody tiskařské a nakladatelské, společnost s ručením obmezeným v Olomouci
JISKRY
cesta·pravda·život
3 | e0421c51-22cb-433c-a19d-9198f72acac9 | HuggingFaceFW/finepdfs/tree/main/data/ces_Latn/train | finepdfs | ces_Latn | 34,253 |
Expériences d’intervenant·e·s sociaux en matière de détection et d’orientation de personnes confrontées à la violence dans le couple :
La méthodologie DOSAVI
Susanne Lorenz, Christophe Fluehmann, Angélique Wüthrich
Journée réseau du 25 janvier 2018
Un projet soutenu par la Commission de la Technologie et de l’Innovation (CTI)
Définition de la violence dans le couple
Exercice abusif d’un contrôle et/ou d’une contrainte par un·e des partenaires en position de force afin que l’autre adopte des comportements attendus
Impose une dynamique relationnelle et un rapport asymétrique non (re)négociable
Au travers d’un recours à des stratégies répétitives de différentes natures (incluant notamment des passages à l’acte violent)
La violence se distingue des conflits et a des conséquences multiples pour l’ensemble des personnes concernées, y compris sur le quotidien et donc des limitations dans la réalisation des habitudes de vie.
Elle s’inscrit dans la durée et s’aggrave si une aide ciblée n’est pas apportée
(Gilbert et al., 1997; Flynn et al., 2015; Henrion, 2002; Broué et al., 1999; Seith, 2003)
Quelques constats
Fréquence des personnes concernées par la violence de couple dans les institutions sociales :
• Un dossier en service social sur sept fait état de violences commises par l’un des partenaires (Seith 2003)
• Les personnes victimes sont deux à trois fois plus nombreuses à être au bénéfice d’une assurance sociale (chômage, AI, aide sociale) (Halperin, 2003)
• En Suisse romande : près d’un homme sur cinq engagé dans un groupe thérapeutique est en contact avec un·e intervenant·e psycho-social·e (Lorenz & al., 2005; Lorenz & al., 2015)
• Au Québec : 39% des hommes suivis par des services spécialisés avaient sollicité auparavant un service pour addiction et 28% un service social (Dubé & al., 2005)
L’aide spécialisée: plutôt l’exception que la règle
• Entre 18% et 29% des personnes victimes ont sollicité une structure spécialisée d’aide (Killias & al., 2003, Killias & al., 2013)
• En 2014 à Genève, 759 interventions policières pour violences domestiques, 734 personnes victimes soutenues contre seulement 109 personnes auteures (Bourgou et al, 2015)
Pourquoi être actif et orienter
Suite à une intervention de police, un soutien sur différents niveaux (social, psychologique, médical) s’instaure pour les personnes victimes en vue d’offrir une aide pour les problèmes associés à la violence (Gloor et Meier, 2014)
L’amélioration de la qualité de vie objective contribue à ce que la probabilité de la revictimisation diminue durablement (Bybee et Sullivan, 2002)
Le cadre de la recherche
- L’enjeu du dépistage / détection
- Le déroulement de l’étude
Des outils pour mieux repérer les personnes concernées et améliorer l’accès au réseau spécialisé
Des outils qui soutiennent
- Les habiletés professionnelles et une série de réflexes
- Un questionnement plus systématique
- Une réflexion au sujet des situations de violence
- La clarification du rôle des professionnel-le-s et une légitimation des pratiques
... avec certaines limites
- Une démarche plutôt centrée sur les victimes et le champ médical
- Des prescriptions et peu de repères concrets pour l’action
- Un questionnement centré sur la violence ou les conflits avec un risque de faux négatif entre 35 et 71%
Brown & al., 2001; Ganzo, 2003 ; Hegarty, Taft, & Gene, 2008 ; Hofner & Mhoubi-Culand, 2008 ; Kaur & Herbert, 2005 ; Rabin & al., 2009; Ramsay & al., 2009 ; Rinfret-Raynor & al. 2006; Taft & al., 2003; Wright & al., 2008; Truninger, 2007
Cela marche lorsque ..... les pratiques de dépistage
- Sont entrainées dans le cadre d’une formation multimodale ET prévoient un aide-mémoire
- Combinent différents outils ET engagent une posture
- Etre à l’écoute du discours des personnes
- Se saisir de chaque signe
- Prendre le temps pour explorer et contextualiser les propos
- Débouchent sur une orientation si la structure spécialisée fait partie de la même structure
- S’inscrivent dans un discours général quant à l’importance de repérer les personnes concernées ET de leur offrir une aide ciblée
Brigham & al., 2014; Garcia-Moreno, 2003 ; Holzworth-Munroe & al., 2010; Warren-Gas & al., 2016; Zaher & al., 2014
Objectifs de la recherche
Un enjeu majeur
- Améliorer l’accès au réseau d’intervention spécialisé
- Diminuer l’espace temps entre les premiers actes de violence et un soutien ciblé
Elaborer une méthodologie globale et intégrée adaptée au Travail social
- Renforcer les pratiques de détection ET d’orientation accompagnée
- Tenir compte de l’ensemble des personnes concernées (personnes victimes: partenaire/enfants et auteures) ➔ être solidaire et permettre à chacun-e d’être soutenu-e
Déroulement du projet
Les outils
- Protocoles (n=63)
Les pratiques et les besoins
- Focus groupes
- Intervenant·e·s
Les contenus
- Focus groupe et sondage Delphi
- Intervenant·e·s et réseau spécialisé
Les documents
- Guide de référence et carnet de bord
- Expert·e·s
Transfert et adaptation
- Formation et feed back
- Intervenant·e·s
Diffusion
Quelques constats issus des échanges avec des professionnel·le·s du travail social
N= 24 intervenant·e·s sociaux des champs de l’addiction, l’aide à la parentalité et à la petite enfance, la distribution de l’aide sociale, le bas seuil, etc.
Une définition peu claire et qui n’offre que peu de repères pour l’action
«Ça dépend aussi par ce qu’on entend par violence, je pense qu’on n’a pas tous la même définition… À quel moment on parle de violence ? C’est là où ça peut être compliqué.» (ES, Grp. 5)
Une crainte au sujet des conséquences possibles suite aux interventions → limite le champ des possibles
«C’est ça : pas faire plus de mal que de bien parce que si j’aborde ça, et il le sait qu’il la frappe, et après c’est la faute de l’assistante sociale. Non mais c’est une caricature, mais des fois on risque de faire plus de mal que de bien.» (AS, grp. 4)
Un mandat flou autour de la détection et l’orientation des violences freine l’action
«Ce qui m’aiderait c’est de savoir par rapport à mon statut professionnel, autour de mes limites. Jusqu’où je peux aller, avant que la personne soit envoyée plus loin, par rapport à ce que je peux lui donner. Quelles sont mes limites, qu’est-ce que je peux dire ? Il faut être cohérent dans ce qu’on dit sans dépasser les limites. Jusqu’où va ma mission.» (ES, Grp. 3)
Pour les personnes avec une double problématique, des solutions bricolées et pas toujours vécues comme satisfaisantes
«Par exemple, MalleyPrairie ne garde pas des personnes qui ont une problématique de toxicomanie. Mais du coup, c’est difficile de trouver une solution samedi soir. Il a fallu l’amener en évaluation psychiatrique vérifier qu’elle ne fera pas de décompensation. Donc on peut être amené à mettre une personne dans un abri de nuit, où elle se retrouvera au milieu de 40 personnes alcoolisées. Nous devenons nous-mêmes maltraitants. On n’a pas les moyens de la mettre à l’hôtel. Alors on la met au CHUV et on négocie pour qu’ils la gardent week-end. » (ES, Grp.1)
Initier un travail de spécialistes pensant répondre au plus près des besoins des personnes
«Toutes ces histoires de violence, je n’en vois pas une qui a été à un endroit et qui s’est fait vraiment aider et puis qui a eu une nette amélioration.» (ES1, grp 5)
«En même temps, moi je suis arrivé, j’étais le seul homme de l’équipe. Et puis on a pu travailler, on a commencé à travailler avec la maman et le papa, le mari et la femme, à deux. [...] Et puis à partir de là, ça a permis l’ouverture d’un dialogue entre les deux, où les deux ont pu exprimer leurs difficultés, pour comprendre le pourquoi de cette violence [...] » (ES2, grp 5)
Les difficultés dans l’action
| Inaction | Peur de mal agir ➔ empêche l’investigation, l’orientation, l’intervention ➔ impuissance |
|----------|----------------------------------------------------------------------------------------|
| Flou dans les repères face à la violence
• Définition
• Préjugés
• ... | Flou dans les repères face à l’agir
• Des conséquences incontrôlées et incontrôlable
• Intervention dans l’intimité du couple
• Un réseau méconnu
• ... | Flou dans les repères face au mandat ➔ tensions
• Entre intervenir et signaler
• Signaler la disponibilité
• ... |
Sentiment que le réseau ne répond pas adéquatement aux besoins, n’est pas disponible ➔ Toute puissance
Tout faire
Les pratiques qui permettent de repérer les personnes confrontées à la violence dans le couple
Qu’est-ce qui marche?
Le lien de confiance favorise le dévoilement : un processus qui prend du temps et qui se construit sur une intuition
«Ben, elle a fini par nous le dire. Je pense qu’on est souvent là-dedans, mais [...] tout à travers le lien on avait pu créer avec elle, [...] Je crois qu’on s’en doutait un peu» (ES, grp.5)
Offrir un soutien concret pour faire face aux problèmes rencontrés dans le quotidien devient un espace pour repérer les signes respectivement dire la violence agie / subie
«La seule chose que j’ai trouvée très positif, cela a rapport à l’alimentation qui est un énorme stress. Pouvoir parler à ce stress-là, cela permet de donner la possibilité d’être dans une situation un petit peu plus confortable. [...] c’est souvent dans ce contexte-là qu’on apprend s’il y a des violences» (IS, grp. 3)
Explorer le quotidien permet de repérer les zones d’inégalités entre les partenaires ➔ des situations qui mettent la «puce à l’oreille»
«en fait, j’en ai pour deux entretiens [...] on a 10 thèmes différents, financier etc. Donc après y a peut-être des trucs qu’ils vont me dire. Moi quand une femme me dit : moi de toute façon l’administratif et le financier je touche pas. C’est ton mari qui pèse [...] on arrive au thème enfant par exemple et puis : ah non, mais moi j’ai jamais travaillé, je me suis occupée des enfants» (AS, grp. 4)
Offrir une aide concrète en lien avec les besoins de la personne permet aux professionnel-le-s de faire la preuve de leur compétence. Les sollicitations et les rencontres au domicile des personnes s’intensifient, offrant ainsi des espaces pour repérer des éventuels signes de la violence.
«Après, il a fait appel à nous un certain nombre de fois pour qu’on le ramène à la maison. [...] À force de la rencontrer, de voir comment elle lui parlait, on a commencé effectivement à [...] Il y a eu effectivement une suspicion» (IS, grp.1)
Signaler sa disponibilité à parler de la violence et de l’évoquer avec la personne, permet à la personne concernée de se sentir en confiance et de révéler la violence
«Aborder la violence avec la personne c’est d’arriver à être sûr qu’on va pouvoir aller ensemble vers quelque chose où elle peut aller. [...] Il y a de la place pour en parler, mais après, ça peut être utilisé ou pas. Il y a cette possibilité de dire, c’était juste l’endroit où j’en parle» (ES, grp. 2)
L’orientation : un processus qui vise à montrer des directions possibles et à accompagner dans le chemin choisi
Qu’est-ce qu’attendraient les personnes concernées ?
La phase d’orientation débute par:
- Un temps d’écoute et de réflexion
- Une observation et le repérage du «bon» moment pour transmettre les informations
Ce temps est déterminant pour la suite
«Notre posture est [...] plutôt de leur dire que ce qu’elles se disent, ce qu’on voit, on en parle et qu’on est à côté d’elles pour réfléchir à ce qu’elles vont pouvoir elles mettre en place [...]» (ES, grp. 5)
«On est finalement une oreille pour écouter, on peut en discuter. On peut déposer. A partir de là, on a des adresses. C’est important qu’elle sache, si elle ne peut pas entendre les adresses, car cela est souvent pris sous forme de conseils, et les conseils, on les fuit. On est ouvert à la discussion. » (ES,grp.3)
Orienter implique des actions sur plusieurs niveaux : informer sur le réseau, accompagner concrètement les personnes, réfléchir avec le réseau en termes de stratégie, etc.
«Pour les auteurs [...] C’est vraiment de leur parler du travail qu’ils peuvent faire sur leurs agissements. Voilà, à VIFA il y a des groupes qui existent pour les auteurs pour pouvoir fonctionner autrement avec sa partenaire [...].» (AS, grp. 2)
«Et j’ai eu proposé à mes bénéficiaires : on part là en fin de journée, on va à MalleyPrairie. Rendre concret, comme par exemple faire le téléphone avec la personne, peut-être même passer la bénéficiaire à l’intervenant d’urgence c’est aussi rendre concret.» (ES, grp. 4)
Pour que la personne sollicite une aide spécialisée, il s’agit de veiller à ce que des besoins fondamentaux soient d’abord satisfaits
- Permettre aux personnes d’être disponibles
- Agir sur le «concret» permet aux professionnel-le-s de rester actifs
«Il aurait fallu que l’on soit beaucoup plus en lien avec eux et qu’on soit en permanence avec eux pour pouvoir les amener à ce qu’ils entendent notre parole. Alors que là, on était à quelque chose où on intervient dans l’urgence [...] on va traiter d’abord l’hébergement. Pour manger, vous allez là ; pour dormir, vous allez là ; si vous avez besoin de vous doucher, de laver votre linge, vous allez là. Allez voir tel organisme, si vous avez envie de parler.» (ES, grp.1)
Le travail d’orientation exige de combiner des actions pour résister au sentiment d’urgence
- Rappeler que la violence est interdite sans se détourner de la personne
- Offrir un soutien sous forme d’écoute et d’aide matérielle
- Engager une réflexion sur les conséquences de l’acte, comment (se) protéger
«Il faut faire, c’est vraiment la confrontation en parlant de violence et en disant aussi que c’est illégal [...]. Ca me trouve difficile, mais il faut le faire à un moment donné, en utilisant les vrais mots, pas en [...] cherchant des justifications.» (AS, grp. 2)
«On parle plus avec la maman sur comment elle va protéger ses enfants et du coup de mettre en place quelque chose avant qu’il revienne. Mais c’est nouveau qu’on demande aussi ça à Monsieur.» (AS, grp. 6)
L'orientation n'est pas toujours couronnée de succès : si la personne n'est pas prête, elle ne se rend pas au rendez-vous ou ne concrétise pas ce qui a été convenu
«J'ai l'impression que les infos, je les ai, les adresses je les ai. J'ai l'impression que la chose la plus positive qui peut se passer [...] c'est que la personne ait pu poser un petit peu de sa vie. [...] Elle va savoir qu'il existe des foyers, mais, elle le savait déjà quelque part, et si elle avait voulu essayer de faire ces démarches, elle l'aurait déjà fait.» (ES, grp 3)
Une prise de conscience: le travail d'orientation ne diffère pas selon la position de la personne
«Je ne fais pas tellement de différence à ce niveau-là au niveau des victimes ou des auteurs. Il y a quelque chose d'assez essentiel : où en est la personne dans sa motivation à changer son comportement ou une situation ? On travaille beaucoup [l'entretien motivationnel autour des changements de comportements.]» (ES, grp 3)
La méthodologie
Le guide de références
- Focus sur les pratiques en matière de détection et l'orientation plutôt que la violence
- Référence aux documents existants
- Référence à la mission du travail social
Le carnet de bord comme pense-bête
- Support de cours
- Espaces pour adapter les outils à la pratique
- Un résumé du processus
Formation (2 jours)
- De la pratique aux aspects théoriques
- Un temps d'échange
- Une réflexion avec / au sujet du réseau spécialisé
Un focus sur la détection
Processus complexe ➔ repérer un ou plusieurs problème(s) au(x)quel(s) est confronté une personne / un groupe (Hofner, & Mihoubi-Culand, 2008)
Dépistage :
Reperer de manière systématique la présence d'un problème donné, i.e. de la violence dans le couple et la famille
Nous savons que la violence touche de nombreuses femmes et qu'elle a des conséquences directes sur la santé et le bien-être des personnes. Avez-vous déjà été maltraitée? Par qui? (DOTIP)
Dallgard, 2016; Rinfret-Raynor & Turgeon, 1995
Détection : Un processus qui s'engage sur
1. Des perceptions et des observations ➔ une intuition et une hypothèse
2. Recherche systématique d'indices convergents au moyen d'instruments et de stratégies divers en explorant le vécu / les signes
• Vérifier / infirmer l'hypothèse
• Faire évoluer la connaissance de la situation pour chacune : des prises de conscience
Astier, 2009; Bingham & al., 2014; Guilbert & Michaud, 2011; Holtwarth-Munro & al. 2010
La détection: déplacer le curseur pour repérer la violence et non pas la position
L'enquête sociale → la puce à l'oreille
TS
Observer et investiguer le quotidien
• Créer un faisceau d'indices
• Mettre en perspective les signes
• Donner un sens et poser l'hypothèse de la violence
• Valider / invalidier l'hypothèse de la violence
Faire résonner l'hypothèse
Poser des questions
Échanger avec le réseau (spécialisé et diarg), les collègues, la hiérarchie
La personne concernée
Le processus de repérage des signes → prise de conscience de la situation vécue
Réponse vécue comme insatisfaisante
Hypothèse infirmée → fin du processus
Dévoilement → orientation accompagnée
S'intéresser aux signes : Une démarche en entonnoir
Questions ouvertes pour explorer et soutenir la narration → parle de soi pour ensuite parler avec (l'entretien d'explicitation)
Comment ça se passe à la maison, lorsque vous souhaitez travailler, discuter des vacances lorsque vous rentrez à la maison, etc. ?
Comment les enfants vivent-ils cette situation ?
Comment ça s'est passé lorsque....?
Explorer le quotidien et les limitations des rôles sociaux
Diverses techniques d'entretien (questions circulaires, reformulation, métaphore, etc.)
Et si vous racontiez cette situation à un.e ami.e, qu'est-ce qu'elle ou il dirait ?
Lorsque vous me racontez cela, cela me fait penser à de la violence
Questions ciblées sur la violence
Développer les compétences pour explorer le quotidien
• Relier des signes plus ou moins diffus dans différents domaines
... en mettant le focus, en partant du contexte d'intervention, sur
• Les question pertinentes / qu'il est possible de poser pour révéler la violence
• Les signes qui mettent la « puce à l'oreille » par rapport aux bénéficiaires rencontré-e-s
Les stratégies face aux difficultés
Des attitudes contrôlantes
Les rapports lors de la gestion du quotidien
Les attitudes des enfants
Les ressents
Les modes de communication
Etc.
Signes
Les limitations dans les habitudes de vie
Individu
Habillement
Sport
Hygiène de vie
Spiritualité
Loisirs
Tâches ménagères
Education des enfants
Aspects financiers
Habitation
Sexualité
Administratif
Travail
Mobilité
Relations interpersonnelles
Participation sociale
Formation professionnelle
Droits politiques
Famille d'origine
Couple et Famille
Fougeyrollas et al., (1998)
Articuler les principes de la détection avec la mission des intervenant-e-s sociaux
Un accent mis sur la mission
- Offrir un soutien pour satisfaire des besoins sur différents niveaux et dans le but d'améliorer la qualité de vie
- Se concentrer sur la particularité des situations et l'instant présent
- Maintenir et améliorer la qualité de vie, la participation sociale, et soutenir la construction identitaire
Et un travail concret sur comment
- Mettre des mots sur le quotidien, les conditions de vie, les ressources, les préoccupations, les situations de vulnérabilité, etc.
- (Ré)établir des liens ➔ se montrer disponible et accessible pour parler de ce que vit la personne (en lien avec la violence et au-delà de la violence)
- Se centrer sur la mission de prévention ➔ selon le principe que chaque individu peut être concerné resp. passer de «l'autre côté»
Avenirsocial, 2010; Autès, 2013 ; Astier, 2009; De Robertis, 2007; Foucart, 2005; Karsz, 2004; IGAS, 2006; Ion, 2009, 2009; Wiewiorka, 2017
L'orientation accompagnée dans le champ social
Soutenir et accompagner très concrètement la personne confrontée à la violence (victime et auteur-e) afin qu'elle puisse formuler une demande d'aide auprès d'un service spécialisé et y accède
- Reconnaître que chacun-e souffre et est en droit d'être aidé-e ➔ dépasser la contrainte d'attribuer une position
- Informer sur la violence et soutenir la réflexion au sujet des conséquences sur le court, moyen et long terme
- Offrir une écoute et soutenir la réflexion quant à l'intérêt de solliciter une aide ciblée
- Renseigner sur le réseau pour déconstruire les appréhensions et repérer les avantages à le contacter
- Déterminer avec la personne concernée l'intervention qui apparaît comme la plus adaptée
(Astier, 2009; Asselin, P., & Gagnvier, 2007; Karsz, 2004; IGAS, 2006; Ion, 2009; Miller & Rollnick, 2006; Prochaska, Norcross & DiClemente, 1992)
Schéma de l'orientation
Le dévoilement / la confirmation de l'hypothèse de la violence
TS
Se montrer disponible et jongler entre «donner du temps» et veiller à la sécurité
- Se rapprocher pour repérer les besoins et offrir une aide concrète
- Susciter une réflexion et donner du temps pour prendre conscience
Personne concernée
Signaler ses besoins et sollicite une aide
- Être écoutée, renseignée, crue, protégée, etc.
- Le questionnement et les informations amènent à
- Réfléchir aux avantages, considérances, ...
- Explorer les alternatives et les expériences
Transmettre des informations ➔ apprécier quelle information est à transmettre à quel moment
Créer un conflit cognitif sans forcer la décision
Établir un scénario de sécurité
L'orientation comme partie intégrante de la mission
Diriger des processus de résolution des situations de manière ciblée, empathique et en collaboration avec l'autre
Contribuer à rétablir une équité sociale et offrir un soutien pour accéder à des droits sociaux et intégrer les règles sociales ≠ excuser, surprotéger
Prévenir des actions allant à l'encontre de la dignité de la personne
- Développer des stratégies de protection et une réflexion quant à l'accès aux alternatives ➔ mettre en lien avec le réseau d'aide
- Soutenir et accompagner la prise de contact avec un service spécialisé
(Avenirsocial, 2010; Autès, 2013 ; Astier, 2009; De Robertis, 2007; Foucart, 2005; Karsz, 2004; IGAS, 2006; Ion, 2009, 2009; Wiewiorka, 2017)
En guise de conclusion
Détection et orienter, un changement de paradigme
Porter un regard sur le vécu du quotidien
- Entrevoir l’individu au-delà de l’acte et de sa position
- ne pas assigner une position de victime ou d’auteur-e et reconnaître le droit d’être soutenu-e
- Repérer les difficultés auxquelles chacun-e est confronté-e
- Reconnaître que chacun-e souhaite que la violence cesse
- Accepter que chacun-e peut/veut évoluer
Entrevoir les difficultés et les souffrances
- Repérer les difficultés que rencontre chacun-e à faire évoluer sa situation
Repérer les difficultés que rencontre chacun-e à faire évoluer sa situation
- Collaborer avec le réseau spécialisé
- Assumer un rôle actif en fonction de sa position
- Participer au débat et agir comme partenaire d’une politique publique intégrée
Accompagner pour solliciter une aide spécialisée
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Zaher, E., Keogh, K. & Ratnapalan, S. (2014). Effets de la formation sur la violence conjugale – Révision systématique d'études randomisées contrôlées. *Canadian Family Physician – Le médecin de famille canadien*. Vol 60, 340 – 347 | <urn:uuid:de86c9e5-7ac6-41a9-b0da-040dab492a3e> | HuggingFaceFW/finepdfs/tree/main/data/fra_Latn/train | finepdfs | fra_Latn | 33,568 |
Jörg sich endlich friedlich von ihr trennte, weil er nach seiner Angabe nicht mehr so viel verdiente, als er und seine Frau zum „Suffen“ brauchten. Wir Knaben, die Untergebenen Jörgs, rätselten den Braven bisweilen an seiner Ehehälfte, indem wir ihr „Suffnoffti“ nachriefen, was er ihr jeweils von Herzen gönnte.
Neben dem Nottenjörg fungierte im Engel als Spanner der Muselorenz, ein kleines, vermachenes Männchen. Er tatete sonst nach Weiberart, indem er Garn spulte bei seinem Schwager, dem „Müserfidele“, der ein Weber „auf dem Graben“ war. Hatte der Fidele nichts zu spulen, so verrichtete der Lorenz Spannedienste im wahren Sinn des Wortes. Er ging mit des Engelwirts Pferden, die den Groß-Fuhrleuten als Vorpann dienten, bis ins Gutachertal, von wo er sie wieder zurückbrachte. Er ritt dann „heimzua“ und wurde wegen seiner schlechten Reiterfigur von uns Buben oft ausgelacht.
Des Muselorenzen Bruder, der Bernhard, war aber ein vielgenannter Mann im Städtle. Er bekam schon als Knabe den Spitznamen „der Gitschebod“, weil er, die einzige Geize seiner Vate, „des Muser-Krängels“, hütend, seinen Kameraden erzählte, sein „Bäsle“ habe den schönsten „Gitschebod“, und den müsse er hören.
Diesen Namen bekam er vor mehr denn siebzig Jahren und ist unter demselben in Hasle den alten Leuten heute noch wohl bekannt.
Später wurde er Schuhmacher, wanderte und arbeitete elf Jahre lang in der Schweiz; aber als er heimkam, war er eben wieder der Gitschebod, wie vorher.
Nach seiner Rückkehr schuftete er beim „Haferhans“, einem Freund meines Vaters, und ich bin als zehnjähriger Knabe oft beim Gitschebod in der Werkstatt gejesten, wenn ich meinem Meister Arbeit brachte, und habe des Gesellen Schnurrbart bewundert, den er aus der Fremde mitgebracht hatte. Ich hab’ mich auch einmal in seiner Gegenwart mit | <urn:uuid:f7f5ace4-ab2d-4f84-bf02-de93f810f923> | HuggingFaceFW/finepdfs/tree/main/data/deu_Latn/train | finepdfs | deu_Latn | 1,811 |
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Rozúčtovací kľúč: Zákl. zl. 60% Spotr. zl. 40%
14 568,59 EUR
Celkový náklad k rozúčtovaniu:
5 361,93 m²
Celková započít. podl. plocha:
197 258,2002
Súčet prepočítaných námerov:
Technický kľúč: 630/2005, Vyhláška
Zúčtovacia jednotka (ZJ):
Furdekova 1620/6
01.06.2015 - 31.12.2015
Oblasť:
Bratislava
Typ korekcie celkové platby (viď. Kss): 0 = Nekorigovať !!!
Výška limitu odchýlenie od priem. v ZJ: NIEJE
Objekt:
Furdekova 1620/6, Bratislava
Správca - majiteľ:
EKA s.r.o
121,72 EUR
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Vytlačené dňa: 03.05.2016, 10:07
[ Furdekova 1620/6: 01.06.2015 - 31.12.2015 ]
strana 3 | <urn:uuid:645f1ebc-01c2-4c0f-9b2a-29581ee50eef> | HuggingFaceFW/finepdfs/tree/main/data/slk_Latn/train | finepdfs | slk_Latn | 3,046 |
La finale degli Europei e i rigoristi scelti dall'algoritmo
Sebbene siano passate settimane, ancora molto si parla della finale degli Europei 2021. In un caso ad accenderne la minaccia è un articolo del quotidiano «El País» che ha fatto riferimento alla federazione inglese, svela che il ct Southgate ha scelto i rigoristi in base ad un algoritmo e all'analisi di dati. Tutto è partito anni fa quando il coach inglese si appassionò alla possibilità di utilizzare algoritmi nel calcio: «Abbiamo analizzato migliaia di tiri abbiamo studiato le statistiche». Storicamente la federazione inglese viene vista come un gruppo di vecchi in giacca e cravatta, scollati dal resto della società. Ci siamo dovuti modernizzare». Il risultato della finale di Wembley lo conosciamo tutti: 6-3, un risultato da record, un piacevole ricordo. Va tuttavia letta con attenzione questa informazione e infatti parziale perché tutte le federazioni calcistiche hanno programmi di analisi dei dati derivanti dalle partite e su ogni singolo giocatore. Ma non è sufficiente. Tutto questo dice che il calcio si sta avvicinando al baseball americano nella capacità di analizzare i dati (big data) ma anche che queste informazioni non sono sufficienti a determinare il risultato. Nello sport la variabile umana resta predominante e da incertezza nel risultato. Chi ha detto che un rigore può farlo, chi non ha mai fatto prestazioni degne di nota si trova fuori gioco. La spinta inferiore che cambia l'esito della competizione. Alla fine, la squadra e le compagne azzurre abbia fondato tutto il percorso vincitore sul valore dell'amicizia, abbiamo notato come capitano Chiellini abbia sfidato psicologicamente Jorginho prima con la scerretta e poi con la palla e poi il povero rigorista inglese Saka urlandogli «Kincio» (tremi) per portare fortuna. Alla fine, quello che resterà di questo Europeo a livello tecnico è che gli strumenti digitali non sono la soluzione, sono elementi di aiuto che non permettono, per quanto potenti, di superare la variabile più bella e imprevedibile del mondo: l'essere umano.
Andrea ANNUNZIATA
ANALISI – CI SONO GIÀ 4 GENERAZIONI DI NATIVI DIGITALI MA NON C'È ANCORA UNA CULTURA DIGITALE
Ripresa e resilienza, il piano post Covid per la Next generation
Nella crisi globale della Chiesa e della società europea ed italiana è più che mai necessario avere la forza di offrire una visione del futuro. Per avere un orizzonte verso il futuro, per avere una ragione per continuare a spendere noi stessi per una meta, per cercare portare – qualunque sia il nostro ruolo sociale o ecclesiale – come guide, come pastori, come profeti, come educatori, a un punto che abbiamo bisogno di guarigione, fisica e spirituale, teologale cioè, come diceva il Signore Sentinella nella notte, nell'ora, nel giorno non più del ritorno, ma del loro luogo. Per farlo dobbiamo partire dalla realtà, non esiste alternativa. Ripresi e resilienza sono le parole guida del Piano nazionale (Parr) che il governo italiano ha presentato per illustrare la Comunità europea come il nostro paese intende investire i fondi che arriveranno nell'ambito del programma Next generation Eu. Come sappiamo si articola su tre pilastri: crescita, innovazione, transizione ecologica e inclusione sociale. Ognuno di questi aspetti è profondamente influenzato dalla condizione digitale in cui viviamo. Non potrebbe essere diversamente. La società industriale ha vinto la rivoluzione digitale e se guardiamo alla società, alla nostra gente, vediamo già quattro generazioni di nativi digitali: la generazione tech (la generazione mobile) che raccoglie i nati a partire dalla metà degli anni '70; la generazione web (la faccia web) che risulta i nati alla metà degli anni '80; quella social media (mifacce social) dei primi anni '90 e infine la touch (interfaccia touch) dei nati alla metà del primo decennio del 2000. La Next generation Eu è digitale. Ma non ha ancora una cultura digitale ed il sistema tecnico non è accompagnato da una cultura che sia in grado di governarlo davvero. L'idea di digitale è semplicemente tratta di saper comprendere. Altro dato di realtà. In agosto e settembre si è tenuta il ritiro di una consultazione mondiale che ha coinvolto due milioni di giovani in tutto il mondo. Il risultato? 150mila giovani dai 20 ai 30 anni con una consistente scolarizzazione, legata a circoli minori affiliati al World Economic Forum. I leader di domani del pianeta, ad ogni livello - politico, economico, sociale. Aprire un Digital Lab, partecipato alla loro consultazione e si è confrontato con questi giovani su alcuni eventi che hanno avuto luogo anche a Torino. Dal manifesto (vfr. il box con qr code in pagina) emergono alcune considerazioni molto interessanti: ne riportiamo due. I giovani vogliono un Internet aperto, ma sono preoccupati per l'uso improprio. I giovani si fanno carichi di un impatto positivo dall'intelligenza artificiale rispetto ad un semplice gestito dagli uomini e dall'attivismo dei Dati. Esempi, forti, che ci fanno pensare. Sono questioni globali che ci obbligano a parlare a livello locale, questioni che incidono sulla società, sulla nostra vita, sulle relazioni nella nostra fede, sul rapporto tra le generazioni, su chi sta crescendo, chi si affaccia alla società, chi è educato. Su ogni ambito della pastorale, in definitiva. Abbiamo bisogno di una visione del futuro su questi temi, teologale. Per questo motivo, vogliamo contribuire ad offrirvi anche quest'anno, in stretta collaborazione con la redazione del nostro giornale, questo spazio di riflessione, più volte ogni settimana. Per essere a servizio e costruire questo futuro, ascoltando chi è più vicino alla nostra sensibilità e chi è più vicino, chi ha una visione più prossima alla realtà e che una pastorale. Anche così possiamo costruire e proporre un futuro di tempo e luogo, dopo la pandemia o nelle sue code: come diceva Simons, «non dobbiamo innescare un'evoluzione, ma camminare con gli occhi aperti inquadrando. Per la ripartenza economica e il Paese dei nostri territori, della Chiesa, con resilienza o, per dirla con termini più precisi, con una «spinta», con forza e protezione. A servizio, di chi fa apostolato e, facendone parte, in una condizione digitale».
don Luca PEYRON
Ivan ANDREIS
Cybercrime Italia al 4° posto
Cybercrime, l'escalation del «ransomware»: l'Italia al 4° posto. A dirlo sono i dati raccolti dal rapporto annuale FireEye Mandiant M-Trends e che preoccupano sempre di più. L'Italia è stata (essere) il quarto Paese più colpito d'Europa. Secondo questa indagine, gli attacchi avrebbero subito un aumento di quanto volte tanto, e le principali vittime sono i manager, seguito dal retail, quindi i servizi legali/professionali. La Società Mediman Intelligence afferma che «...il tempo di permanenza mediano globale scende al di sotto di un mese: le capacità di rilancio migliorano, ma il ransomware aumenta». Al riguardo, oltre cinquecento organizzazioni, tra il febbraio 2020 e il maggio 2021, hanno subito attacco da un ransomware (tipo di malware limitante l'accesso del dispositivo infettato, a fini repressivi). Il Report ha inoltre evidenziato i danni causati dai vari tipi di tecniche di attacco e da malware, la proliferazione di estorsioni causa ransomware, le crescenti minacce interne, oltre alle tendenze di targeting del settore e della pandemia, non a caso. Come afferma, d'altra parte, Charles Carnska del Sg. Mandiant M-Trends, «L'escalation multiforme e il ransomware sono le minacce più diffuse per le organizzazioni [...] Il furto di dati e la perdita di produttività delle organizzazioni vittime rimangono elevati poiché gli attori di estorsione e ransomware staccettati si sono adattati alle minacce puramente opportunistiche a favore di Organizzazioni che hanno maggiori probabilità di pagare grandi richieste di estorsione». Anche il ransomware alla piattaforma Kaseya è stato situato come «cavallo di Troia» per attaccare con un ransomware migliaia di dispositivi e sistemi. Non è un caso poi che il ransomware e l'eccosistema dei cyber-criminali seguano le tendenze economiche globali (l'attacco che ha coinvolto nazionalmente la Regno Unito e Francia in Germania oltre all'Italia erano tra i Paesi più presi di mira rispetto ad altri Paesi europei. Il cybercrime è ormai una sfida globale di cui tutti dobbiamo essere consapevoli.
avr. Chiara PONTI
Il Legal e nuove tecnologie | feda0c24-1ea1-4958-ada5-84df090f4612 | HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train | finepdfs | ita_Latn | 8,402 |
AGUSTIN ELIAS CASANOVA CEDENO
HOJA DE VIDA
Nacido en la parroquia rural de Abdón Calderón del Cantón Portoviejo, el día 28 de septiembre de 1960, hijo de José Perfecto Casanova Intriago y Ligia Mariana Cedeño Zambrano, unión de hecho con Jazmina Zambrano Rezabala.
Desde pequeño se perfiló como una persona alegre, sencilla, trabajadora, creativa, emprendedora, amante del campo y colaboradora con las personas más necesitadas.
Realizó sus estudios primarios en la escuela Particular Mercedes de María y su bachillerato en el colegio Nacional Olmedo. Su formación académica continuó en la Universidad Técnica de Manabí y con seminarios, talleres, cursos de planificación estratégica, negociación, finanzas, presupuesto y muchas otras capacitaciones que combinadas con un espíritu emprendedor y una personalidad de rasgos fuertes y decididos lograron sacar adelante, gracias a una excelente gestión y a una exitosa administración, proyectos institucionales y empresariales.
La vida de Agustín Casanova ha estado orientada y bendecida por Dios quien lo ha iluminado en todos los momentos importantes y decisivos de su vida, y es Dios en su infinita sabiduría que ha permitido que hoy en día tenga la posibilidad de regir el destino de un pueblo que clama por un administrador gobernante honesto, justo y que trabaje por el desarrollo social y económico del Municipio.
Ing. Agustín Elías Casanova Cedeño.
C.C.130339658-2 | <urn:uuid:bd4f5cdf-0d3f-453f-9c38-01d94a2d6643> | HuggingFaceFW/finepdfs/tree/main/data/spa_Latn/train | finepdfs | spa_Latn | 1,422 |
Sedute di Laurea in presenza sessione autunnale a.a. 2021/22 Aula Vincenzo Starace
Lunedì pomeriggio 19 dicembre 2022
Commissione: Viesti Gianfranco (Presidente), Chielli Angelo, Costantini Alessandro, Gervasi Mario, Giordano Marco, Mitarotondo Laura, Scarcelli Ivan
I turno
Lauree magistrali e triennali
Ore 15.00 (si raccomanda vivamente l'osservanza dell'orario)
LM 52 Relazioni Internazionali e studi europei
LM 87 Progettazione delle politiche di inclusione sociale
| Matricola | Candidato/a |
|---|---|
| 710591 | Calvio Caterina |
LM 63 Scienze delle Amministrazioni
| Matricola | Candidato/a | Relatore |
|---|---|---|
| 744583 | Piccolo Concetta | Scarcelli Ivan |
LM 87 Innovazione sociale e politiche di inclusione
| Matricola | Candidato/a |
|---|---|
| 737525 | Borraccino Noemi |
| 745600 | Caputo Anna |
L 16- Scienze Politiche, Economiche Amministrative
| Matricola | Candidato/A |
|---|---|
| 716175 | Cavallo Federica Carmen |
L 36 Scienze politiche, relazioni internazionali studi europei
L 39 Scienze del Servizio Sociale
| Matricola | Candidato/a |
|---|---|
| 719201 | Soleti Sara |
| 717542 | Turi Alessia |
| 726405 | Benouala Leila |
| 704860 | Manelli Jenny |
F.to IL DIRETTORE Prof. Giuseppe Moro
Sedute di Laurea in presenza sessione autunnale a.a. 2021/22 Aula Vincenzo Starace
martedì mattina 20 dicembre 2022
Commissione: Bavaro Vincenzo (Presidente), Campesi Giuseppe, Fiume Fabrizio, Neri Nicola, Pellicani Michela Camilla, Recchia Giuseppe Antonio
I turno lauree magistrali e triennali
Ore 8.30 (si raccomanda vivamente l'osservanza dell'orario)
LM 52 Relazioni Internazionali e studi europei
| Matricola | Candidato/a |
|---|---|
| 747047 | Dinapoli Antonio |
| 739475 | Campanale Fabio |
L 36 Scienze politiche
| Matricola | Candidato/a | Relatore |
|---|---|---|
| 733654 | Puzzovio Giancarlo | Bavaro Vincenzo |
L 36 Scienze politiche V.O.
| Matricola | Candidato/a |
|---|---|
| 393390 | Genchi Elisabetta |
L 36 Scienze politiche, relazioni internazionali studi europei
| Matricola | Candidato/a |
|---|---|
| 698643 | Colonna Giulio |
L 36 Scienze politiche, relazioni internazionali studi europei V.O.
| Matricola | Candidato/a |
|---|---|
| 464615 | Coratella Angela |
L 39 Scienze del Servizio Sociale
| Matricola | Candidato/a |
|---|---|
| 704053 | D'ambrosio Giulia |
| 726959 | Petruzzelli Federica |
| 706778 | Zazzara Alessia |
| 705023 | Dicorato Sonia |
F.to IL DIRETTORE Prof. Giuseppe Moro
Sedute di Laurea in presenza sessione autunnale a.a. 2021/22 Aula Vincenzo Starace
martedì pomeriggio 20 dicembre 2022
Commissione: Nico Annamaria (Presidente), Balenzano Caterina, Corriero Valeria, Donno Michele, Gusmai Antonio, Iagulli Paolo, Romito Angela Maria, Iagulli Paolo
I turno Lauree triennali
Ore 15.00 (si raccomanda vivamente l'osservanza dell'orario)
L 16- Scienze Politiche, Economiche Amministrative
L 39 Scienze del Servizio Sociale
| Matricola | Candidato/A |
|---|---|
| 725543 | Simone Domenica |
| 721663 | Stolfo Lorena |
|---|---|
| 723910 | Moro Sara |
| 664106 | Potenzieri Maria |
| 718143 | D'arcangelo Raffaella |
| 717541 | Falcone Alessia |
L 36 Scienze politiche, relazioni internazionali studi europei
F.to IL DIRETTORE Prof. Giuseppe Moro
Sedute di Laurea in presenza
sessione autunnale a.a. 2021/22 Aula Vincenzo Starace
Mercoledì mattina 21 dicembre2022
Commissione: Cascione Giuseppe (Presidente), Greco Chiara, Marchello Federico, Muschitiello Angela, Pace Roberta, Petrosino Daniele
I turno
Lauree magistrali
Ore 8.30 (si raccomanda vivamente l'osservanza dell'orario)
LM 52 Relazioni Internazionali e studi europei
LM 52 Relazioni Internazionali
| Matricola | Candidato/a | Relatore |
|---|---|---|
| 696090 | Ngondo Luisa Chilambi | Pace Roberta |
LM 87 Innovazione sociale e politiche di inclusione
| Matricola | Candidato/a |
|---|---|
| 738771 | Intini Dorotea |
| 742865 | Netti Marilisa |
LM 87 Progettazione delle politiche di inclusione sociale
| Matricola | Candidato/a |
|---|---|
| 707139 | Rizzi Angela |
L 36 Scienze politiche, relazioni internazionali studi europei
| Matricola | Candidato/a | Relatore |
|---|---|---|
| 662331 | Neglia Francesco Saverio | Petrosino Daniele |
| 629182 | Kushi Bora | Cascione Giuseppe |
L 39 Scienze del Servizio Sociale
| Matricola | Candidato/a | Relatore |
|---|---|---|
| 720433 | Loconte Nicola | Marchello Federico |
| 719528 | Santoro Federica | Marchello Federico |
| 716332 | D'ambrosio Francesca | Muschitiello Angela |
| 663082 | Toscano Luigia | Greco Chiara |
F.to IL DIRETTORE
Prof. Giuseppe Moro | <urn:uuid:6c2ba3ed-aad1-4fac-a591-fdef612c0275> | HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train | finepdfs | ita_Latn | 4,609 |
Accions del GT7
6 Fomentar l'associacionisme dels consumidors i el comerç verd
Descripció:
Són associacions de consumidors aquelles entitats sense finalitat de lucre que tenen com a objectiu principal de la seva activitat la defensa dels drets i dels interessos dels consumidors i usuaris. També tenen aquesta consideració aquelles que s'hagin constituït com a cooperatives.
Les principals tasques de les associacions de consumidors van des de la feina fonamental d'assessorament directe i representació dels consumidors i usuaris fins a l'emissió d'opinions i informes sobre diferents temes que aporten llum sobre punts obscurs d'aquesta matèria tan extensa, passant per la defensa jurídica dels consumidors davant de qualsevol institució, tasques de formació i foment de l'associacionisme, elaboració de guies i d'altres tipus de publicacions, etc.
Tot això suposa una millora de la informació i de l'educació dels consumidors i usuaris, la qual cosa els permetrà ser més conscients de les eleccions que han de fer a l'hora de consumir i quins són els seus drets a l'hora de reclamar. Tenint en compte tot això, es proposa l'impuls a la creació d'associacions de consumidors amb les funcions i objectius descrits a partir de:
* Facilitar, des de l'Ajuntament, l'associacionisme dels consumidors mitjançant, entre d'altres actuacions:
o Cessió de locals per reunir-se
o Ajuts logístics
o Ajuts econòmics
Amb l'objectiu de fer partícips a totes les veïnes i veïns de Granollers de la possibilitat de consumir responsablement es proposa també en aquesta acció:
* Impulsar un projecte de Comerç verd.
o S'establiran acords amb comerços locals per destinar una part de la seva superfície a concentrar productes que estiguin homologats per administracions com a ambientalment respectuosos.
o S'acompanyarà d'una campanya informativa de divulgació, que es revisarà anualment. Es pot incidir en l'actitud o en la política de venda, amb l'entrega de bosses, la valorització dels residus, etc.
Estat d'execució/any:
Prioritat:
Període d'execució:
Acció continuada
Organisme responsable:
Ajuntament de Granollers - Àrea de Processos Estratègics i Participatius i de Promoció Econòmica
Valoració econòmica:
Baixa
Termini d'implantació:
Mitjà (< 5 anys)
Indicadors de seguiment relacionats:
Indicadors GT7 Economia local activa i sostenible
Sense valoració
Alta
Objectius relacionats:
Compromisos d'Aalborg per al GT7
Objectiu mesurable:
Observacions:
Aquesta acció caldrà coordinar-la des de l'Oficina Municipal d'Informació al Consumidor | <urn:uuid:a7a501b2-9500-488c-8c64-188101208052> | HuggingFaceFW/finepdfs/tree/main/data/cat_Latn/train | finepdfs | cat_Latn | 2,556 |
| Luoghi | Incontri e date |
|-----------------|-----------------|
| FIGINO SERENZA (CO) | 1° 29 Gennaio 2015
| 2° 11 Febbraio 2015
| 3° 26 Febbraio 2015
| 4° 5 Marzo 2015 |
| SARONNO | 1° 12 Febbraio 2015
| 2° 25 Febbraio 2015
| 3° 12 Marzo 2015 |
| 4° 19 Marzo 2015 |
| VARESE | 1° 26 Febbraio 2015
| 2° 11 Marzo 2015 |
| 3° 26 Marzo 2015 |
| 4° 15 Aprile 2015 |
| DONGO | 1° 12 Marzo 2015 |
| 2° 25 Marzo 2015 |
| 3° 16 Aprile 2015 |
| 4° 29 Aprile 2015 |
Per maggiori informazioni rivolgersi agli uffici della FNP - CISL dei LAGHI
Ø Via Rezzonico, 34 – Como
Tel. 031 304000
Fax. 031 301974
Ø Via B. Luini, 5 – Varese
Tel. 0332 240115
Fax. 0332 242117
Indirizzo posta elettronica email@example.com
Come mantenersi in salute attraverso la prevenzione
Con la collaborazione COMUNE DI VARESE
L’aumento delle aspettative di vita pone con urgenza il tema della sicurezza sociale dei cittadini di fronte ai rischi della vecchiaia, delle malattie, della invalidità.
In Lombardia, ad esempio, negli ultimi anni si è registrato un incremento della popolazione anziana ultra 65enne che presenta cronicità e pluripatologie. Gli studi più recenti confermano l’importanza di un corretto stile di vita per mantenersi in salute. La prevenzione, quindi, può rappresentare una valida alternativa per contenere le patologie e migliorare la qualità di vita della popolazione, in particolare di quella anziana, con una conseguente riduzione dei costi sanitari a vantaggio di un maggiore sostegno della spesa socio-sanitaria.
La FNP - CISL, con ANTEAS ed in collaborazione con la CISL Medici, propone un percorso formativo, articolato in quattro incontri, durante i quali vari esperti, attraverso l’informazione scientifica ed il suggerimento di buone pratiche, guideranno i partecipanti all’adozione di stili di vita sani e all’assunzione di una diversa responsabilità sociale.
L’ultimo appuntamento è riservato all’informativa sulla rete dei servizi socio-sanitari presenti sul territorio per facilitarne l’accesso e la fruizione da parte dei cittadini.
| Temi degli incontri | |
|---------------------|-----------------|
| **1° incontro** | **COME INVECCHIARE BENE E SANO** |
| Prevenzione e fattori di rischio modificabili
Uso e abuso dei farmaci | Dott. ssa Teresa Parillo
Dott. Giancarlo Rivolta |
| **2° incontro** | **COME MANTENERE L’AUTONOMIA** |
| Le malattie croniche dell’anziano | Dott. ssa Michela Colombu
Dott. Cesare Guanziroli |
| **3° incontro** | **COME RITROVARE IL BENESSERE** |
| Alimentazione, movimento
e vita di relazione | Dott. Paolo Mascetti
Dott. Angelo Sguazzerro
Dott. Claudio Cetti |
| **4° incontro** | **LA RETE DEI SERVIZI SOCIO-SANITARI FRUIBILI DAL CITTADINO** |
| in collaborazione con i servizi ASL di Como e Varese | | <urn:uuid:9e0bc521-45bb-452c-a806-7b783e24fea1> | HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train | finepdfs | ita_Latn | 3,124 |
CUIDADOS CORPORALES DURANTE EL AISLAMIENTO SOCIAL OBLIGATORIO
Ante este contexto de aislamiento social obligatorio, que ha modificado nuestras rutinas de trabajo y estudio tiñéndolas de una impronta virtual, desde la UNRC queremos aportar una serie de consejos que pueden servir a la comunidad para detectar, prevenir y tratar dolores musculares y articulares causados por malas posturas debido al uso de dispositivos digitales.
Schirripa - Adum
Lic. de Educación Física UNRC
Síndrome Cruzado
Su nombre (Síndrome cruzado) se debe a que la problemática subyace en el debilitamiento de ciertos músculos, y el acortamiento de sus antagonistas. Esta problemática es causada principalmente por la mala postura y el sedentarismo. Como vemos en la imagen, la columna vertebral se encuentra en una posición antinatural comprometiendo la espalda baja. Los hombros y cabeza adelantados producen una tensión constante en el hombro y el cuello. Estas acciones antinaturales del músculo provocan dolores posturales y restringen la amplitud de movimiento de las articulaciones afectadas.
¿Por qué tenemos dolores en el cuello y en la espalda?
- Cabeza hacia adelante
- Hombros redondeados
- Mala postura = Dolores
- Posición antinatural
- Retroversión pélvica
Schirripa - Adum
Lic. de Educación Física UNRC
PREVENCIÓN: CORREGIR LAS MALAS POSTURAS EN EL USO DE PC Y CELULARES
CABEZA RELAJADA
POSTURA CORRECTA
ESPALDA RECTA
HOMBROS NEUTROS
RESTAURANDO LA POSTURA CORRECTA
Movilidad dinámica.
1ª) Flexionar la espalda
b) Extender la espalda empujando el suelo
2ª) Extender un brazo arriba, inclinar el tronco hacia el lado contrario
b) Volver a la posición inicial
3ª) Mano en el cuello, pelvis neutra, abrir la espalda alta mirando al codo.
b) Volver a la posición inicial
Realizar los ejercicios de forma relajada, sosteniendo 2 segundos en el momento de mayor estiramiento.
FORTALECIMIENTO DE LA MUSCULATURA AFECTADA
1°) Empujar la pared separando escapulas.
b) Retraer escapulas sin flexionar los brazos.
2°) Empujar la pelvis hacia arriba haciendo fuerza con los glúteos y sostener 2 segundos.
b) Relajar y descender la pelvis.
3°) Acostados boca abajo, retraer escapulas.
b) Descender los brazos, volver a posición inicial, relajar.
4°) Realizar una sentadilla contra la pared a 90°. Sostener entre 15 y 40” (una repetición por serie)
Schirripa - Adum
Lic. de Educación Física UNRC
ESTIRAMIENTOS ESTATICOS
SOSTENER LA POSICION ENTRE 30” Y 1 MINUTO
1) Cuello
2) Espalda Alta
3) Piramidal
4) Cuádriceps y Psoas
5) Dorsal
6) Pectoral
Schirripa - Adum
Lic. de Educación Física UNRC
Metodología propuesta
- **Ejercicios de fortalecimiento**: 2 o 3 Series X 10 Repeticiones por ejercicio
- **Ejercicios de movilidad**: 2 o 3 series x 10 repeticiones por ejercicio
- **Estiramientos estáticos**: 2 repeticiones de entre 30” y 1 minuto
- **Frecuencia semanal**: Mínimo 3 veces por semana. Posibilidad de realizarse varias veces en el día. | 980ca414-2dc8-4bf2-9373-7955419f97d4 | HuggingFaceFW/finepdfs/tree/main/data/spa_Latn/train | finepdfs | spa_Latn | 2,948 |
The Tiama COLD lab can be used for statistical dimensional measurements off-line on round glass containers at the cold-end by sampling or in the laboratory.
Features & Benefits
- Automatic loading including a conveyor, a spacer device and a pneumatic arm.
- Weight measurement equipped with a precision scale.
- Dimensional measurements based on two high definition matrix cameras equipped with telecentric lenses and combined with Fresnel lens light sources for accurate results.
- Chromatic probes for thickness measurements on the glass container body, automatically focused.
- Contact gauging device using two touch probes for inner diameter measurement.
- Windows user friendly HMI allowing to share one LABO machine between several production lines without job change time.
- Data management: recording & sharing with customer network.
- Automatic calibration with dedicated tool.
## Tiama COLD lab
### Specifications
| Items | Values |
|--------------------------------------------|------------------------------------------------------------------------|
| Colour range for bottles | Flint, Green, Brown |
| Bottle shape | Round |
| Height range | 40-400 mm |
| Diameter range | 40-120 mm |
| Average measurement time | <1 minute |
| Measurements items | - Dimensional (diameter, verticality, height, finish tilt, sunk and bulge)
| - Weight (up to 2 kg) |
| - Thickness (up to 6 mm) |
| - Gauging (depth max. 47 mm) |
**Headquarters: TIAMA**
ZA des Plottes • 1 ch. des Plottes
69390 Vourles • France
tel: +33 4 37 20 15 65 • fax: +33 4 78 07 94 50
email: firstname.lastname@example.org
www.tiama.com | 784b09c5-d393-44ac-829d-b1a7cfcf2625 | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 2,450 |
DIVISION OF ADULT LEARNING
SYLLABUS
MWST-562: History of Worship
| | Table of Contents: |
|---|---|
| UNIVERSITY MISSION STATEMENT: 3 CATALOG DESCRIPTION: 3 REQUIRED TEXT(S) AND/OR SUPPORTING RESOURCES: 3 PREREQUISITE SKILLS AND KNOWLEDGE: 3 COURSE GOALS AND LEARNING OUTCOMES: 3 MAJOR TOPICS: 4 COURSE ASSESSMENTS: 4 EVALUATION: 5 GRADING SCALE: 5 LETTER GRADE EQUIVALENCIES: 5 UNIT AND TIME DISTRIBUTION: 6 POLICIES 6 ATTENDANCE POLICY: 6 ACADEMIC HONESTY POLICY/INFORMATION: 6 LATE POLICY: 7 EXPECTATIONS 7 FACULTY EXPECTATIONS OF STUDENTS: 7 STUDENTS’ EXPECTATIONS OF FACULTY: 8 IMPORTANT STUDENT INFORMATION 8 SPECIAL NEEDS: 8 BIBLIOGRAPHY 8 KNOWLEDGE BASE/WORKING BIBLIOGRAPHY (READING LIST): 8 | |
University Mission Statement:
Lee University is a Christian institution which offers liberal arts and professional education on both the baccalaureate and graduate levels through residential and distance programs. It seeks to provide education that integrates biblical truth as revealed in the Holy Scriptures with truth discovered through the study of arts and sciences and in the practice of various professions. A personal commitment to Jesus Christ as Savior is the controlling perspective from which the educational enterprise is carried out. The foundational purpose of all educational programs is to develop within the students knowledge, appreciation, understanding, ability and skills which will prepare them for responsible Christian living in a complex world.
Catalog Description:
This course will focus on movements of worship and spirituality in the various periods of the history of the Christian church – ancient, medieval, Reformation and modern. Attention will be given to how these "shifts" from one period to another impacted the Church and attention will be given to the ancient/modern dialog presently underway. Emphasis will be placed on the history of the Western Church and specifically on Protestant movements.
Required Text(s) and/or Supporting Resources:
:
Required Text
White, James F. A Brief History of Christian Worship. Nashville: Abingdon Press, 1993. ISBN: 9780687034147.
Webber, Robert E. Ancient-Future Worship: Proclaiming and Enacting God's Narrative. Grand Rapids: Baker, 2008. ISBN: 9780801066245.
Additional Supporting Resources:
Resources provided in the Learning Management System (LMS).
Prerequisite Skills and Knowledge:
None
Course Goals and Learning Outcomes:
PURPOSE
This course is intended to introduce the student to the history of Christian worship and the application of these principles in a Christian ministry setting.
General Learning Objectives (Course Goals):
1. Introduce students to the major movements of history of worship in the (Western) Christian church.
This course seeks to:
2. Distinguish major differences in the "movements" in the history of worship in the Christian church.
4. Evaluate specific traditions along with attention to the larger Church and contemporary shifts in worship.
3. Explore the relationship(s) between ritual and the life of faith.
5. Analyze various components of the life of the church utilizing historical understandings of worship, Word and sacraments.
Specific Behavioral Objectives (Learning Outcomes):
1. Identify the major movements in the history of worship in the Christian church.
As a result of the activities and study in this course, the student should be able to:
2. Analyze major differences in worship in Church history with particular attention given to Protestant churches.
4. Compare and contrast the various "schools" of thought concerning the Sacraments: Roman Catholic, Reformed, Lutheran, Pentecostal.
3. Apply the lessons of church history to one's current ministry setting.
5. Construct worship events related to the sacraments, preaching/teaching, weddings and funerals utilizing historical models/approaches.
6. Educate and equip individuals and congregations to understand "worship."
Major Topics:
A. History of Christian Worship: Word
C. History of Christian Worship: Sacraments
B. History of Christian Worship: Church
D. History of Christian Worship: Music
E. Functions of Christian Worship (e.g., preaching, teaching)
Course Assessments:
A. Participation. You are required to participate in this course on a weekly basis. Although there is no participation grade, your participation is assessed as you engage in discussions and complete the written assessment activities. The course is designed so that each unit has a corresponding written lecture. The lectures provide explanatory content in addition to the textbook and article assignments; it is essential that you read the lecture, as well as any associated media presentations. A key aspect of your participation is the timely completion of all assigned readings, corresponding written activities, papers, threaded discussions, etc. The assignments must be completed within the timeframe specified in the assignment instructions. All times should be understood as Eastern Time.
C. Gender Inclusive Language. The School of Religion supports and expects the use of gender inclusive language in written and oral communication. Examples of gender inclusive language include: humankind rather than mankind; people rather than men or women, etc. Obviously, if gender specificity is appropriate, as in referring to a mother as "she," that is acceptable.
B. Turabian Format. The School of Religion requires Turabian formatting as the style for all written assignments. Please see the School of Religion Manual of Style for Papers (in LMS) for a current guide to Turabian format.
D. Text/Media. All text/media is evaluated in the threaded discussions and assignments.
E. Threaded Discussions. The threaded discussions are an opportunity for students to demonstrate their knowledge of the course material and interact with fellow students. They will facilitate the accomplishment of learning outcomes 1-6. Just doing an initial post and/or response will not guarantee any point value. Discussions will be evaluated as follows: a) on the depth of engagement with the discussion topic and/or issue; b) on the depth of understanding of the topic and/or issue; and c) on the depth of interaction with the other students. An initial post is required (evaluation of "a" and "b" above) and then response posts interacting to other students' initial posts (evaluation of "c" above). Once the discussion deadline is reached, there will be no further opportunity to attain points for that discussion. If you have further questions on how these are evaluated, please contact your instructor.
F. Unit Assignments (Reading). There are two textbooks, as noted below. To each textbook is assigned specific chapters and written responses. Details of the assignments are available in the course. The readings and activities will facilitate the accomplishment of learning outcomes 1-6.
H. Course Project (Paper). You will write a research paper on an assigned topic. Specific instructions of the assignment are provided in the course. The completion of this assignment will facilitate the accomplishment of learning outcomes 1-6.
G. Unit Assignments (Observation). You will observe two worship services (either in person or via internet) and provide a detailed reflection on each observation. Specific instructions for the assignment are available in the course. The completion of this assignment will facilitate the accomplishment of learning outcome 6.
Evaluation:
A. Threaded Discussions 50
B. Unit Assignments 700
C. Course Project
250
Grading Scale:
The standardized grading scale provides a uniform foundation from which to assess your performance.
| | Grade | | Quality Points per Credit | Score |
|---|---|---|---|---|
| A | | 4.0 | | |
| A- | | 3.7 | | |
| B+ | | 3.3 | | |
| B | | 3.0 | | |
| B- | | 2.7 | | |
| C+ | | 2.3 | | |
| C | | 2.0 | | |
| F | | .0 | | |
Letter Grade Equivalencies:
A = Clearly stands out as excellent performance. Has unusually sharp insights into material and initiates thoughtful questions. Sees many sides of an issue. Articulates well and writes logically and clearly. Integrates ideas previously learned from this and other disciplines. Anticipates next steps in progression of ideas. Example "A" work should be of such nature that it could be put on reserve for all cohort members to review and emulate. The "A" cohort member is, in fact, an example for others to follow.
B = Demonstrates a solid comprehension of the subject matter and always accomplishes all course requirements. Serves as an active participant and listener. Communicates orally and in writing at an acceptable level for a cohort member. Work shows intuition and creativity. Example "B" work indicates good quality of performance and is given in recognition for solid work; a "B" should be
considered a good grade and awarded to those who submit assignments of quality less than the exemplary work described above.
F = Quality and quantity of work is unacceptable and does not qualify the student to progress to a more advanced level of work.
C = Quality and quantity of work in and out of class is average. Has average comprehension, communication skills, or initiative. Requirements of the assignments are addressed at least minimally.
Unit and Time Distribution:
The time to complete each unit is approximately 17 hours per week on average for a three hour course. Actual assignment completion times will vary. A more detailed breakdown of each assignment can be found within the course.
POLICIES
Attendance Policy:
At Lee University student success is directly related to the student actively attending and engaging in the course. Online courses are no different from classroom courses in this regard; however, participation must be defined in a different manner.
Online courses will have weekly mechanisms for student participation, which can be documented by submission/completion of assignments, participation in threaded discussions, and/or specific communication with the instructor as outlined within the syllabus.
Academic Honesty Policy/Information:
Cheating is defined as the use or attempted use of unauthorized materials or receiving unauthorized assistance or communication during any academic exercise.
Examples of cheating include:
[x] Receiving assistance from another person during an examination.
[x] Submitting work for academic evaluation that is not the your own.
[x] Using prepared notes or materials during an examination.
[x] Plagiarism.
[x] Permitting another student to copy your work.
[x] Falsification.
[x] Other misrepresentations of academic achievement submitted for evaluation or a grade.
As stated in the LEE UNIVERSITY Catalog, plagiarism is presenting as your own work the words, ideas, opinions, theories, or thoughts which are not common knowledge. Students who present others' words or ideas as their own without fair attribution (documentation) are guilty of plagiarizing. Unfair attribution includes, but is not limited to, a direct quotation of all or part of another's words without appropriately identifying the source. It is also unfair attribution to have included a source within a Works Cited page without having carefully cited the source within the text of the document.
Plagiarism also includes, but is not limited to, the following acts when performed without fair attribution:
b. paraphrasing all or part of another person's words without documentation.
a. directly quoting all or part of another person's words without quotation marks, as appropriate to the discipline.
c. stating an idea, theory, or formula as your own when it actually originated with another person.
d. purchasing (or receiving in any other manner) a term paper or other assignment, which is the work of another person, and submitting that work as if it were one's own.
Late Policy:
[x] No credit is available for postings of any kind made in the Threaded Discussions after a given Unit ends.
[x] No late assignments will be accepted after the close of the final Unit.
[x] If your faculty approves your submission of late assignments, each assignment score will be penalized 10% per day up to five days late. After the fifth day, late assignments will not be accepted. (Note: An assignment is a paper, a project, a team presentation, etc., not a discussion.)
EXPECTATIONS
Faculty Expectations of Students:
[x] Have consistent access to a computer and possess baseline computer and information skills prior to taking online courses.
[x] Take an active role in each unit, participating fully in discussions, assignments and other activities throughout the entire session. If some event interferes with that participation, the student is responsible for notifying the instructor in advance.
[x] Log into their courses within 24 hours of the beginning of the session to confirm their participation. (Students who register after the session has begun will be responsible for any assignments or material already covered.)
[x] Review the course syllabus and other preliminary course materials thoroughly as early as possible during the first few days of the course.
[x] Frequently check the course calendar for due dates.
[x] Be responsible for raising any questions or seeking clarification about these materials, if necessary, within the first week of the session.
[x] Submit assignments and papers on time, and take tests by the posted dates. Acceptance of late work and any penalties for late submissions are up to the discretion of the instructor, based on the expectations outlined in the course syllabus.
[x] Contribute substantively to group assignments (if required in course).
[x] Contribute meaningful, timely comments to online discussions according to guidelines provided.
[x] Check for University announcements each time you log onto the LMS. These postings are critical.
[x] Use Lee email address.
[x] Complete the "Student Survey of Instruction" for each course to evaluate the instructor and the course.
Students' Expectations of Faculty:
[x] The opportunity to be active participants in a stimulating and challenging education that is global in scope, interactive in process and diverse in content and approach.
[x] A course outline or syllabus that clearly provides information regarding course content, teaching methods, course objectives, grading, attendance/participation policies, due dates, and student assessment guidelines.
[x] A friendly, respectful, open, and encouraging learning environment.
[x] Instructors who are responsive and available to discuss within 48 hours students' progress, course content, assignments, etc. at mutually convenient times from the first day of the session through the last day of the session. (Check the faculty contact information regarding weekends and holidays.)
[x] To have access to instructor feedback and grading on projects, exams, papers, quizzes, etc., within ten (10) days of assignment due date so students are able to determine where they have made errors or need additional work.
[x] Individual instructor's contact information, schedules, availability, and procedural details are located within the course.
[x] Final grade/feedback provided within ten (10) days after the last date of course.
IMPORTANT STUDENT INFORMATION
Special Needs:
Lee University, in conjunction with the Academic Support Office, works to ensure students with documented disabilities have access to educational opportunities. Students who need accommodations based on a disability should visit the Academic Support Office, call (423) 614-8181, or email email@example.com. It is the student's responsibility to share the Accommodations Form with the instructor in order to initiate the accommodations.
BIBLIOGRAPHY
Knowledge Base/Working Bibliography (Reading List):
Best, Harold M. Unceasing Worship: Biblical Perspectives on Worship and the Arts. Downers Grove, IL: InterVarsity Press, 2003.
Carson, D.A., Editor, Mark Ashton, R. Kent Hughes and Timothy J. Keller. Worship by the Book. Grand Rapids, MI: Zondervan, 2002.
Bridges, Flora Wilson. Resurrection Song: African-American Spirituality. Orbis Books, 2001.
Costen, Melva. African American Christian Worship. Nashville: Abingdon Press, 1993.
Dawn, Marva J. Reaching Out Without Dumbing Down: A Theology of Worship for the Turn-of-theCentury Culture. Grand Rapids, MI: William B. Eerdmans Publishing, 1995.
Farley, Robert B., and Mark Paul Bangert. Leading the Church's Song. Minneapolis, MN: Augsburg, 1998.
Dearborn, Tim A., and Scott Coil. Worship at the Next Level. Grand Rapids, MI: Baker Academic, 2004.
Foley, Edward. From Age to Age. Chricago: Liturgy Training Publications, 1991.
Worship in the Early Church
Gonzales, Justo, ed. Alabadle: Hispanic Christian Worship. Nashville: Abingdon Press, 1996.
Olds, Hughes Oliphant, ed. The Reading and Preaching of the Scriptures in the Worship of the Christian Church. Grand Rapids: Eerdmans, 2002.
Martin, Ralph P.
. Grand Rapids: Eerdmans, 1975.
Peterson, David. Engaging with God: A Biblical Theology of Worship. Downers Grove, IL: IVP Academic, 1992.
Schmemann, Alexander. For the Life of the World: Sacraments and Orthodoxy. Crestwood, NY: St. Vladimir's Seminary Press, 2002.
Plantinga, Cornelius, Jr., and Sue A. Rozeboom. Discerning the Spirits. Grand Rapids, MI: Eerdmans, 2003.
Tozer, A.W. Whatever Happened to Worship? A Call to True Worship. Compiled and Edited by General B. Smith. Camp Hill, PA: WingSpread Publishers, 1985.
Vischer, Lukas. Christian Worship In Reformed Churches Past and Present. Grand Rapids: Eerdmans, 2003.
Van Dyk, Leanne, ed., A More Profound Alleluia. Grand Rapids, MI: Eerdmans, 2005.
Wainwright, Geoffrey and Edward Yarnold. The Study of Spirituality. New York: Oxford, 1986.
Wetmore, Robert. Worship in the Way It Was Meant to Be: 15 Biblical Principles for Knowing and Loving God. Toccoa, GA: Two Tree Books, 2008.
Webber, Robert, ed. Twenty Centuries of Christian Worship. Vol. 2, The Complete Library of Christian Worship, ed, Robert Webber. Peabody, MA: Hendrickson, 1994.
Whitcomb, David and Mark Ward, Sr. True Worship. Traditional. Contemporary. Biblical. Greenville, SC: Ambassador International, 2004.
White, Susan J. A History of Women in Christian Worship. Pilgrim Press, 2003.
White, James F. A Brief History of Christian Worship. Nashville: Abingdon Press, 1993.
Witvliet, John D. Worship Seeking Understanding. Grand Rapids, MI: Baker Academic, 2003. | <urn:uuid:e9d58cd9-9861-4d95-9953-32e166e4cc0f> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 18,499 |
CAMPUS COUNSEL
A Legal Blog Written for Administrators, HR professionals, in-house counsel, and deans at colleges and universities
12th Annual Employment Law Update (Webinar)
BY BRIAN J. MULLIN, ROBERT G. YOUNG, CHELSIE A. VOKES, JACOB A. TOSTI AND SHERELLE WU • DECEMBER 22, 2020
Join us (virtually) for a two-part program as we recap 2020 hot topics in employment law and look ahead to 2021. The two programs will cover different topics so please sign up for both.
TOPICS WILL INCLUDE:
COVID – Best Practices for a Return to Work/Office •
Leave Laws & Implementation (FFCRA & PFML) •
Wage & Hour Compliance •
Speakers also will provide practical advice for HR professionals and senior administrators of your organization or campus as we all venture into the "new normal," with lessons learned during a once-in-a-century pandemic and with new laws and rules coming into effect for 2021. We will provide ample time to respond to any questions.
ATTORNEYS SPEAKING:
Brian Mullin •
Robert Young •
Chelsie Vokes •
Jake Tosti •
Sherelle Wu •
JANUARY 19, 2021
2-3PM
REGISTER NOW!
JANUARY 21, 2021
2-3PM
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©2021 Bowditch & Dewey LLP. All Rights Reserved. |BOSTON| FRAMINGHAM| WORCESTER
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www.bowditch.com/campuscounselnewengland
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HRVATSKI KAJAKAŠKI SAVEZ
10000
Kneza Mislava 11
Zagreb
Tel. 4572 008
Fax. 4572 010
-
Izvršni odbor
Zagreb, 28. 12.2024.
Na temelju članaka 88., 89. i 91. Statuta Hrvatskog kajakaškog saveza Izvršni odbor raspisuje Natječaj o imenovanju direktora i trenera državnih reprezentacija na temelju predloženog plana i programa rada za mandatno razdoblje 2024.-2028., a u skladu sa Statutom čl. 91 Statuta HKS-a odnosno Pravilnikom o stručnom stožeru i državnim reprezentacijama.
Imenuju se direktori reprezentacija
a) na divljim vodama i rafting (dragovoljni rad)
b) na mirnim vodama (dragovoljni rad)
Također se imenuju treneri reprezentacija za discipline:
a) mirna voda (dragovoljni rad)
b) divlja voda slalom (radni odnos)
c) spust na divljim vodama (dragovoljni rad)
Treneri reprezentacija koji se financiraju iz namjenskih sredstava HOO (slalom) trebaju ispuniti i uvjete važeće Odluke o kriterijima za sufinanciranje rada trenera Hrvatskog olimpijskog odbora.
Prijedlozi s ponuđenim Planom i programom rada za period 2024.-2028. se primaju do 10.01.2025. godine do 12:00 sati.
Na temelju primljenih prijava, Izvršni odbor će odluku o imenovanju direktora i trenera donijeti na svojoj sjednici.
Predsjednik
Tomislav Crnković | <urn:uuid:ee826e48-dfd8-43a9-aa80-095f5b2bb796> | HuggingFaceFW/finepdfs/tree/main/data/hrv_Latn/train | finepdfs | hrv_Latn | 1,241 |
ZÁPIS č.5/2012
z veřejného zasedání Zastupitelstva obce Chlumčany
konzaného dne 27.11.2012 v 19:00 hodin
MÍSTO KONÁNÍ: v sídle Obecního úřadu - Chlumčany čp. 154, PSČ 439 03
PŘÍTOMNÍ:
Jarmila Nechanická - Starostka (JN)
Vladimír Nič - Místostarosta (VN)
Zdeněk Švarc - Zastupitel (ZŠ)
Milan Kučera - Zastupitel (MK)
Mgr. Jaroslava Brožová - Zastupitel (JB)
Omluveni:
Eva Jarošová – zastupitel
Ing. Miroslav Tuma - zastupitel
HOSTÉ:
Prezenční listina – Příloha č.1
PROGRAM :
1. Zahájení, volba zapisovatele a ověřovatelů zápisu
2. Schválení programu
3. Rozpočtové změny
4. Obecně závazná vyhláška obce – místní poplatek za odpad
5. Plán inventur
6. Diskuze – závěr
Seznam příloh:
Příloha č. 2. – Rozpočtové opatření ke schválení zastupitelstvem obce 27.11.2012
Příloha č. 3 – Obecně závazná vyhláška č.2/2012
Příloha č. 4 – Plán inventur na rok 2012
Příloha č. 5 – Žádost o příspěvek na předškolní vzděláni
Příloha č. 6 – Rozhodnutí o nepřijetí k předškolnímu vzděláni
K bodu č.1 Zahájení, volba zapisovatele a ověřovatelů zápisu
Veřejné zasedání Zastupitelstva obce Chlumčany svolala starostka obce JN. Zasedání bylo zahájeno v 19:00 hod tím, že JN přivítala přítomné a konstatovala, že zasedání zastupitelstva je usnášenischopné.
JN navrhla jako zapisovatele zvolit paní Jaroslavu Brožovou a jako ověřovatele zápisu navrhla zvolit Milana Kučeru a Zdeňka Švarce.
Diskuse: neproběhla
Hlasování: Souhlasilo 5 členů zastupitelstva ( ČZ )
Proti 0 ČZ
Zdrželo se 0 ČZ
Usnesení č.17/2012
Zastupitelstvo obce Chlumčany, volí p. Jaroslavu Brožovou zapisovatelem zasedání a volí Milana Kučeru a Zdeňka Švarce ověřovateli zápisu.
K bodu č.2 Schválení programu.
JN seznámila přítomné s programem veřejného zasedání č. 5/2012
Diskuse: Návrhy na doplnění programu nebyly vzneseny.
Hlasování: Souhlasilo 5 ČZ
Proti 0 ČZ
Zdrželo se 0 ČZ
Usnesení č.18/2012:
Zastupitelstvo obce Chlumčany schvaluje program veřejného zasedání č.5/2012.
K bodu č.3 Rozpočtové změny
JN seznámila zastupitele s rozpočtovými změnami č. 8, 9,10 týkajících se územního plánu, připojek k p.č. 158/22 Vlči a voleb 2012 , viz příloha č. 2.
Diskuse: neproběhla.
Hlasování: Souhlasilo 5 ČZ
Proti 0 ČZ
Zdrželo se 0 ČZ
Usnesení č. 19/ 2012:
Zastupitelstvo obce schvaluje rozpočtové změny dne 27.11.2012.
K bodu č.4 Obecně závazná vyhláška obce č. 2/ 2012 – místní poplatek za odpad
JN seznámila přítomné se zněním Obecně závazné vyhlášky, kterou je zaváděn místní poplatek za provoz systému shromažďování, sběru, přepravy, třídění, využívání a odstraňování komunálních odpadů. Sazba poplatku pro poplatníka činí 500,- Kč za kalendářní rok.
Diskuse: JN objasnila přítomným výši poplatku za poplatníka, není třeba zvyšovat cílovou částku, neboť počítáme s úsporou z důvodu odstranění sběrového kontejneru ve Vlči, postačí jedno sběrové místo, které je hladané, s rozpisem otevírací doby, která bude dle potřeby pozměněna, hlavně během letních měsíců. Je třeba podpořit třídění odpadu – na úřední desce.
Hlasování: Souhlasilo 5 ČZ
Proti 0 ČZ
Zdrželo se 0 ČZ
Usnesení č. 20/2012
Zastupitelstvo obce Chlumčany schvaluje Obecně závaznou vyhlášku č. 2/2012 v plném znění, bude zveřejněna na úřední desce dne : 28.11.2012 a sejmuta 17. 12. 2012, dále kdykoli k nahlédnutí na obecním úřadě.
K bodu č. 5 Plán inventur
JN informovala přítomné o plánu inventur k provedení inventarizace majetku a závazků pro rok 2012. Plán inventur obsahuje jmenování inventarační komise a termíny k provedení inventarizace, viz. příloha č. 4 ze dne 19.11.2012.
Diskuse: neproběhla.
Usnesení č. 21/2012
Zastupitelstvo obce Chlumčany bere na vědomí plán inventur na rok 2012.
K bodu č. 6 Diskuze - závěr
JN přednesla žádost pí. Veroniky Huttrové, adresou Vlčí čp.61, o příspěvek na předškolní vzděláni pro syna Filipa Huttra. Z důvodu vyčerpání kapacity v MŠ v Chlumčanech bude syn docházet do MŠ v Citolibech.
Diskuse: neproběhla.
Hlasování: Souhlasilo 5 ČZ
Proti 0 ČZ
Zdrželo se 0 ČZ
Usnesení č. 22/2012
Zastupitelstvo obce schvaluje Příspěvek na předškolní vzdělávání pro Filipa Huttra.
Přítomná pi. Zemanová přednesla ústní stížnost na opakované volné pobíhání psů. Nebezpečná situace pro občany.
Postup řešení: místostarosta obce VN stížnost pi. Zemanové osobně projedná s majitelem psů p. Ludvikem.
Dotaz p. Kučery – úklid sněhu na místních komunikacích, odpovídal VN, bude osloven p. Petrlik, místní občan nebo p. Vrba z Citolib.
JN připomněla plán společenských akcí, občané jsou podrobně informováni ve vydání Chlumčanského občasníku, číslo 11/ listopad 2012.
Přítomná pi. Zemanová pochválila pěkné vypracování Chlumčanského občasníku.
Závěrem JN poděkovala přítomným za účast.
V Chlumčanech 27. 11. 2012
[Signatures]
Jarmila Nechanická
Starostka obce
Milan Kučera
Ověřovatel
Jaroslava Brožová
Zapisovatel
Zdeněk Švarc
Ověřovatel | b3406d46-8ae4-4cd2-a870-b9356ccf32dc | HuggingFaceFW/finepdfs/tree/main/data/ces_Latn/train | finepdfs | ces_Latn | 4,800 |
Zagreb,Vile Velebita 18
Tel. 01/2857 772 Fax: 01/ 2857 772
E-mail: email@example.com
PROGRAM RANOG UĈENJA ENGLESKOG JEZIKA DJECE PREDŠKOLSKE DOBI
S veseljem Vas očekujemo u našem vrtiću!
MJEŠOVITE VRTIĆKE SKUPINE "THE BEES" i "THE LIONS"
VODITELJICE PROGRAMA:
Program provode diplomirane odgojiteljice predškolske djece sa dugogodišnjim radnim iskustvom u dječjem vrtiću, položenim stručnim ispitima i završenom dodatnom edukacijom iz područja engleskog jezika.
Andriana Lončar i Katarina Jelovečki (Ljevakovićeva 8, skupina The Lions)
Ana-Marie Bačanek Jurman i Maja Zovak (Ljevakovićeva 32, skupina The Bees).
CIJENA PROGRAMA:
Cjelodnevni program ranog učenja engleskog jezika provodi se svakodnevno, a cijena programa za pedagošku godinu 2017/2018 iznosi 350 kn mjesečno na cijenu redovnog programa.
NAŠ PROGRAM OBOGAĆEN ENGLESKIM JEZIKOM VAŠEM DJETETU OMOGUĆUJE:
- razvijanje zanimanja za engleski jezik kroz igru i osjetljivost za njegov fonološki sustav, u skladu sa svojim mogućnostima i interesima
- uvjete uz pomoć kojih dijete preko neophodne motiviranosti i zainteresiranosti može i hoće komunicirati na engleskom jeziku u prirodnim situacijama
- razvijanje navika slušanja i razumijevanja engleskog jezika
- razvijanje vještine izražavanja na engleskom jeziku u okviru izražajnih potreba odgovarajuće dobi djeteta
- usvajanje osnove jezičnog vokabulara i jezičnih struktura kroz igru i spontanu interakciju s odgojiteljem i
djecom
- razvijanje sposobnosti komunikacije i vještine govornog izraza na engleskom jeziku u svim životnim situacijama
- razvijanje interesa za druge ljude s različitom kulturom, tradicijom i različitim govornim izrazom
- poticanje želje za učenjem engleskog jezika u školskom obrazovanju
SADRŢAJI RADA:
Sadržaji rada programa ranog učenja engleskoga jezika istovjetni su sadržajima rada u redovitom programu, obogaćuju se zadaćama i aktivnostima za poticanje ranog učenja engleskog jezika.
FUNKCIJE:
Za svladavanje komunikacije u situacijama koje se pojavljuju u djetetovoj neposrednoj okolini potrebno je usvojiti slijedeće funkcije:
o pozdraviti i reći kako su (Good morning. How are you?)
o predstaviti se i reći svoju dob i adresu (I am Ivana. I'm five.)
o
odgovoriti na pitanje o vremenu
(It is sunny...)
o imenovati godišnje doba
o nabrojiti likove iz svijeta bajki i okarakterizirati ih bar s jednim pridjevom (The big bad wolf.)
o reći osnovne podatke o nekim poznatim
životinjama (a bird lives in a nest...)
o imenovati prometna sredstva
o opisati osnovne ustanove u gradu (school, hospital...)
o nabrojati nekoliko zanimanja i njihovih oruđa
o pitati i odgovoriti na pitanja koja se odnose na svakodnevne aktivnosti
o izraziti zamolbu ili zahvalnost (A doll, please!)
o
izraziti osjećaje i emotivna stanja
o imenovati hranu
o reagirati na zahtjev (stand up, sit down..)
o recitirati ili pjevati dječje pjesmice
o igrati igre (zajedničke, u paru ili manjoj skupini);
o simboličke igre uloga
reagirati na osnovni rječnik i aktivno se I'm sorry. I'm
o služiti izrazima poput: late. May I go out?
o imenovati i čestitati blagdane i svečanosti (Merry Christmas and Happy New Year; Easter Bunny; Happy birthday) | <urn:uuid:5787086b-4419-4fab-adca-ea27517ac121> | HuggingFaceFW/finepdfs/tree/main/data/hrv_Latn/train | finepdfs | hrv_Latn | 3,182 |
ROBOT PER ISPEZIONI SPESSIMETRICHE DEL PIATTO DEI SERBATOI
UTILIZZO
Ispezioni spessimetriche della pavimentazione interna di serbatoi non interrati contenenti sia sostanze volatili che non volatili.
POSIZIONE DELL'OPERATORE Esterno.
DIMENSIONE DEL SERBATOIO Variabili.
METODO
Il robot svolge le operazioni di ispezione del pavimento interno del serbatoio tramite controllo non distruttivo con ultrasuoni. Alcuni robot sono attrezzati con videocamera per visualizzare, in remoto, le immagini catturate all'interno del serbatoio. Alcuni dispositivi dispongono inoltre di ugelli per svolgere le operazioni di pulizia.
CARATTERISTICHE DI MOBILITÀ Sistema mobile, non-climbing.
STATO DELLA CISTERNA In service.
CARATTERISTICHE DI ESPLOSIVITÀ Non disponibile.
Per avere informazioni su come trovare questa soluzione, visita il sito safetyengineering.din.unibo.it/banca-delle-soluzioni
CONOSCI O PRODUCI
ALTRE SOLUZIONI
COME QUESTA? SCRIVI A
firstname.lastname@example.org | <urn:uuid:7f94a153-1ec2-4102-8f4c-7b129cf07445> | HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train | finepdfs | ita_Latn | 979 |
Salgspriserne falder til ro
Eksportbarometer – 2. kvartal 2023
* Eksportbarometeret falder, men indikerer stadig svag fremgang i eksporten. Den aftagende optimisme skal formentlig især ses i lyset af de høje renter.
* Omtrent en tredjedel af virksomhederne vurderer, at bankernes kreditpolitik er strammet.
* Knap 20 % af eksportvirksomhederne vurderer, at dokumenteret arbejde med ESG gør adgangen til finansiering lettere.
* 29 % af virksomhederne oplever uændrede priser, mens 14 % oplever prisfald.
Eksportbarometeret sætter hvert kvartal fokus på dansk eksport. Baseret på en spørgeskemaundersøgelse blandt 250-300 topledere fra danske eksportvirksomheder, giver barometeret virksomheder, beslutningstagere, presse og myndigheder viden om udviklingen på eksportmarkederne, herunder på helt aktuelle begivenheder.
Hovedindekset i eksportbarometeret viser tendenser i udviklingen af dansk eksport enten som opadgående eller nedadgående. Indekset går fra 0 til 100, hvor 50 er uændret.
Konklusioner:
* Eksportbarometeret er 52, hvilket indikerer en svag positiv udvikling. Barometeret er faldet fra 54 i 1. kvartal 2023.
* Virksomhedernes mindre positive syn hænger formentlig blandt andet sammen med, at de højere renter langsomt er ved at ramme forbrugernes efterspørgsel.
* Historisk set er barometeret stadig i den lave ende. Vi er dog ikke helt nede under 50, som i 4. kvartal 2022.
* Alle fire underindeks er faldet sammenlignet med første kvartal. Det er dog særligt underspørgsmålene omkring eksportordrebeholdning og eksportordreindgang, som trækker ned. Disse underindeks er henholdsvis faldet fra 53 til 50 og fra 56 til 53.
Kilde: DEA og Jyske Bank
Eksportbarometer
Note: Diffusionsindeks. 50 svarer til uændret udvikling. Tal i parentes er resultat i 1 kvt. 2023.
Spørgsmål
1. Hvordan anser du din virksomheds nuværende eksportordrebeholdning, sammenlignet med din eksportordrebeholdning for tre måneder siden?
2. Hvordan forventer du, at din virksomheds eksportordreindgang vil udvikle sig i de kommende tre måneder, sammenlignet med din nuværende eksportordreindgang?
3. Hvordan forventer du, at din virksomheds eksportandel af den samlede omsætning vil udvikle sig i de kommende tre måneder, sammenlignet med din nuværende eksportandel?
4. Hvordan forventer du, at adgangen til din virksomheds eksportmarkeder vil blive i de kommende tre måneder, sammenlignet med din nuværende adgang til din virksomheds eksportmarkeder?
Trusler mod adgangen til eksportmarkederne
Eksportvirksomhederne har ligeledes svaret på følgende spørgsmål:
* Hvilke eksterne faktorer forventer du, at din virksomhed er mest påvirket af i forhold til jeres eksportmuligheder i de kommende tre måneder?
Konklusioner
* Manglen på råvarer er nu faldet for fjerde kvartal i træk fra en top på 66% i 2. kvartal sidste år. Andelen, der fremhæver råvaremangel er faldet yderligere 11 %-point og udgør dermed nu blot 16%.
* For manglen på arbejdskraft er der tale om en mindre stigning til 26% fra 22% i første kvartal.
* For andet kvartal i træk udgør handelsbarrierer en lidt større bekymring for eksportvirksomhederne.
* Det er fortsat godt 10%af virksomhederne, som ser krav til bæredygtighed som en vigtig faktor for eksportmulighederne.
Påvirkning af eksterne faktorer
Eksportmarkeder og virksomhedernes størrelse
I dette afsnit er Eksportbarometeret vist fordelt på eksportmarkeder og eksportvirksomhedens størrelse. En virksomhed kan godt optræde i flere kolonner, såfremt de eksporterer til forskellige verdensdele. Virksomhederne vurderer eksportudsigterne for de kommende tre måneder.
* Eksportvirksomhederne skruer nu igen ned for forventningerne på de fleste og vigtigste markeder.
* Optimismen ift. Kina er stadigt stigende formentlig i forbindelse med Corona genåbningen.
* Den relativt store optimisme blandt de største virksomheder er nu falmet lidt, men er dog stadig større end hos de mindre virksomheder.
| | 50 svarer til uændret udvikling | | | | | | | | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| | | Medarbejdere | | Skandinavien | | Europa | | Mellemøsten | | Kina | | Øvrige Asien | | Nordamerika | | Sydamerika | | Australien |
| +250 | | | 57 (60) | | 57 (59) | | Få obs.* | | 58 (59) | | 61 (60) | | 57 (60) | | 53 (66) | | 58 (62) | |
| 50-249 | | | 51 (52) | | 51 (52) | | 52 (52) | | 53 (53) | | Få obs.* (57) | | 51 (53) | | 53 (55) | | Få obs.* (52) | |
| 10-49 | | | 49 (53) | | 51 (54) | | Få obs.* | | 58 (53) | | 53 (58) | | 54 (55) | | Få obs.* | | Få obs.* | |
| 0-9 | | | 49 (54) | | 51 (55) | | Få obs.* | | Få obs.* | | Få obs.* | | Få obs.* | | Få obs.* | | Få obs.* | |
*Note: Diffusionsindeks hvor kun resultater med 10 eller flere observationer vises. Tallet i parentes angiver værdien for sidste kvartal. Vises ingen værdi var der for få observationer i sidste kvartal. Kun kategorier med observationer er medtaget i beregningen af "I alt".
Specialtemaer
Spørgsmål:
* Med flere bankkrak i USA og enkelt i Europa, hvordan oplever du bankernes kreditpolitik nu sammenlignet med for et år siden?
* Oplever du, at adgangen til finansiering bliver lettere, når din virksomhed kan dokumentere arbejdet med ESG?
* Har du inden for det sidste år fået støttemidler til eksportfremstød?
* Hvordan oplever du adgangen til at eksportfremmemidler?
* Har din virksomhed samhandel med Kina
* Hvis ja, er din samhandel med Kina påvirket af spændingerne mellem Kina og Vesten?
* Har du oplevet at miste ordrer, fordi du sourcer/producerer i Kina?
* Oplever din virksomhed produktionsbegrænsninger pga. råvaremangel?
* Oplever din virksomheder produktionsbegrænsninger pga. mangel på arbejdskraft?
* Hvordan er lønudviklingen i din virksomhed?
* Truer lønstigninger din virksomheds konkurrenceevne?
* Hvordan oplever du, at salgspriserne udvikler sig på jeres markeder?
Konklusioner
Knap en tredjedel af eksportvirksomhederne oplever strammere kreditpolitik fra bankerne.
Med flere bankkrak i USA og enkelt i Europa, hvordan oplever du bankernes kreditpolitik nu sammenlignet med for et år siden?
* Knap 20% af eksportvirksomhederne vurderer, at dokumenteret arbejde med ESG gør adgangen til finansiering lettere. Lidt over halvdelen ved ikke, om det gør en forskel.
Oplever du, at adgangen til finansiering bliver lettere, når din virksomhed kan dokumentere arbejdet med ESG?
* Knap en femtedel af de adspurgte virksomheder har det seneste år modtaget støttemidler til eksportfremstød
Har du inden for det sidste år fået støttemidler til eksportfremstød?
* Eksportvirksomhedernes vurdering af adgangen til eksportfremmemidler er delte.
* 58 % af de adspurgte virksomheder har samhandel med Kina. Af disse er stadig 14 % påvirket af spændingerne med vesten. Dog forventer nu 9 %-point færre af virksomhederne, at samhandlen vil blive reduceret i løbet af 1-2 år, mens en større andel af virksomhederne dermed svarer nej til, at de er påvirket af spændingerne.
* Kun 6% af de adspurgte virksomheder kan med sikkerhed sige at have mistet ordrer, fordi de sourcer/producerer i Kina
* Generelt ser vi i stadig mindre grad, at manglen på råvarer udgør et problem. Nu er det 27% af virksomhederne, som oplever produktionsbegrænsninger grundet råvaremangel. Dette er færre end i 1. kvartal 2023, hvor andelen var 32 %. Vi ser ikke store forskelle på tværs af virksomhedernes størrelse.
* På spørgsmålet om mangel på arbejdskraft fører til produktionsbegrænsninger, svarer 32 % af virksomhederne "ja". Dette er en stigning fra 24 % i seneste kvartal, hvilket vidner om, at arbejdsmarkedet stadig er stramt trods den lidt svagere efterspørgsel.
* En lidt større del af virksomhederne oplever nu tiltagende lønstigninger. Andelen stiger fra 82% til 85%. Der er dermed stadig tegn på, at den højere inflation har påvirket lønudviklingen.
Lønudvikling
* Det er stadig omtrent halvdelen af virksomhederne, som vurderer, at lønstigninger udgør en trussel mod konkurrenceevnen.
Truer lønstigninger din virksomheds konkurrenceevne?
* De nye tegn fra første kvartal på, at salgspriserne nu stiger mindre end tidligere, er blevet endnu tydeligere i andet kvartal. Andelen af virksomheder, som oplever store prisstigninger i deres marked er faldet med hele 22 %-point siden 4. kvartal 2022, hvormed den nu er nede på 9 %.
* En større del af virksomhederne oplever nu uændrede priser (29 %) eller faldende priser (13 %).
Udvikling i salgspriserne på markederne
Metode
Eksportbarometeret er baseret på en population af danske eksportvirksomheder. Heraf er der udvalgt en fokusgruppe bestående af 250-300 topledere fra danske eksportvirksomheder både små-, mellem- og store virksomheder.
Udvælgelsesmetoden er en non-random sampling, hvoraf respondenterne er udvalgt via purposive sampling og mere specifikt en homogen udvælgelse. Gennem denne udvælgelsesmetode er respondenterne homogene i form af, at de udelukkende er eksportvirksomheder, samt respondenterne er del af virksomhedens topledelse, dog varierer respondenterne på branche- samt virksomhedsstørrelsesniveau.
Selve Eksportbarometeret er beregnet som et diffusionsionsindeks, hvoraf der analyseres eksporttendenser blandt de danske eksportvirksomheder. Indekset viser tendenser i udviklingen af dansk eksport i henhold til at være opadgående eller nedadgående i nærmest fremtid.
Resultaterne er sammenvejet efter virksomhedernes størrelse målt på antal af medarbejdere
Danish Export Association
Danish Export Association hjælper danske B2Bvirksomheder med at øge deres internationale salg gennem netværk, kurser og eksportfremstød. Foreningen er non-profit, medlemsejet og medlemsdrevet og repræsenterer mere end 600 små, mellemstore og store danske eksportvirksomheder.
Jyske Bank
Jyske Bank blev grundlagt ud fra en ambition om at være et alternativ til de traditionelle og lidt tunge konkurrenter. Det er de stadig. Jyske Bank har altid udfordret den finansielle sektor ved at være et skridt foran og have en anderledes tilgang til kunderne og markedet. Det gør de, fordi de på den måde kan skabe mest værdi for kunder, aktionærer og medarbejdere. | <urn:uuid:6e68358a-c3d6-4251-96d3-73825201edd8> | HuggingFaceFW/finepdfs/tree/main/data/dan_Latn/train | finepdfs | dan_Latn | 10,177 |
NSSF Handlingsplan 2014 – 2016 1. Toppidrett
Denne handlingsplanen har som formål at tiltak som er beskrevet i NSSFs Langtidsplan for perioden 2014 – 2018 blir fulgt opp av konkrete handlinger, slik at valgte strategier følges og satte mål kan nås.
Delmål
Status
Rekrutt- og
Kraftsenter jemme
| Tiltak | Ansvarlig | Frist |
|---|---|---|
| 1. Samle trenerressursene 2. Videreutvikle coaching av trenere 3. Coaching trener-utøver, kurs/ skolering 4. Utarbeide en plan for å skolere trenere i coaching/pedagogikk 5. Optimalisere samarbeidet med Olympiatoppen 6. Forberedelser VM 2016 (hjemmebane utfordringer?) 7. Utvikling og prosjekt / testing ski, smøring, våpen og ammo. Sammen med leverandører, NSF og OLT 8. Plan / årshjul helse. Samle helseteam / skolering (sikre utøvernes helse) 9. Sikre rammer for å tiltrekke / holde på de beste trenere og støtteapparat | Morten, Per Arne Morten, Per Arne, Erlend Per Arne Morten, Per Arne, Erlend Morten, Per Arne Morten, Per Arne Morten, Per Arne, Geir Ole Per Arne, Ragnar Morten, Erlend, Per Arne | Kontinuerlig Vårmøte med trenere Vårmøte med trenere Vårmøte med trenere Kontinuerlig Før WC Kollen Vårmøte med trenere Vårmøte med helseteam/ trenere Vår 2016 |
| 1. Hospitering mellom lagene, og utøvere utenfor lagene. Løpere og trenere 2. Utveksling trenere lag med andre nasjoner 3. Jobbe kontinuerlig for å styrke kvinner i støtteapparatet 4. Synlighet / tilstedeværelse i skiskytter-Norge 5. Systematisere treningsfilosofi / forankring, både på landslagene og ut i team og vgs | Morten, Per Arne Morten, Per Arne Morten, Per Arne Juniortr. Morten, Per Arne, juniortr. | Kontinuerlig Vårmøte med trenere Kontinuerlig Kontinuerlig Vårmøte med trenere |
| 1. Løpere på høyt internasjonalt nivå skal være tilstede på minst to landslagssamlinger i året 2. Utvikle samarbeidet med NSF der løperne konkurrerer både i langrenn og skiskyting 3. Aktiv rekruttering ut mot klubber, kretser og også mot andre relevante idretter | Frode Frode, Morten, Per Arne Frode | Kontinuerlig Kontinuerlig Kontinuerlig |
| 1. Utnytte tilgjengelig kompetanse hos NSSF og OLT 2. Styrke satsningen i miljøer der vi har løpere og trenere på høyt nivå gjennom sterkere involvering økonomisk og sportslig fra NSSF 3. Avtale med fysioterapeut på Lillehammer | Morten Morten, juniortrenere Per Arne | Kontinuerlig Kontinuerlig 31.12.15 | | <urn:uuid:5ab5f196-ad3f-4989-8dc1-31012c3294ce> | HuggingFaceFW/finepdfs/tree/main/data/nob_Latn/train | finepdfs | nob_Latn | 2,363 |
SANTA MISSA DE ABERTURA
DA XIV ASSEMBLEIA GERAL ORDINÁRIA DO SÍNODO DOS BISPOS
HOMILIA DO PAPA FRANCISCO
Basílica Vaticana XXVII Domingo do Tempo Comum, 4 de Outubro de 2015
[Multimídia]
«Se nos amarmos uns aos outros, Deus permanece em nós e o seu amor chegou à perfeição em nós» (1 Jo 4, 12).
As Leituras bíblicas deste Domingo parecem escolhidas de propósito para o evento de graça que a Igreja está a viver, ou seja, a Assembleia Ordinária do Sínodo dos Bispos que tem por tema a família e é inaugurada com esta celebração eucarística.
Aquelas estão centradas em três argumentos: o drama da solidão, o amor entre homem-mulher e a família.
A solidão
Como lemos na primeira Leitura, Adão vivia no Paraíso, impunha os nomes às outras criaturas, exercendo um domínio que demonstra a sua indiscutível e incomparável superioridade, e contudo sentia-se só, porque «não encontrou auxiliar semelhante a ele» (Gn 2, 20) e sentia a solidão.
A solidão, o drama que ainda hoje aflige muitos homens e mulheres. Penso nos idosos abandonados até pelos seus entes queridos e pelos próprios filhos; nos viúvos e nas viúvas; em tantos homens e mulheres, deixados pela sua esposa e pelo seu marido; em muitas pessoas que se sentem realmente sozinhas, não compreendidas nem escutadas; nos migrantes e prófugos que escapam de guerras e perseguições; e em tantos jovens vítimas da cultura do consumismo,
do «usa e joga fora» e da cultura do descarte.
Hoje vive-se o paradoxo dum mundo globalizado onde vemos tantas habitações de luxo e arranha-céus, mas o calor da casa e da família é cada vez menor; muitos projectos ambiciosos, mas pouco tempo para viver aquilo que foi realizado; muitos meios sofisticados de diversão, mas há um vazio cada vez mais profundo no coração; tantos prazeres, mas pouco amor; tanta liberdade, mas pouca autonomia... Aumenta cada vez mais o número das pessoas que se sentem sozinhas, e também daquelas que se fecham no egoísmo, na melancolia, na violência destrutiva e na escravidão do prazer e do deus-dinheiro.
Em certo sentido, hoje vivemos a mesma experiência de Adão: tanto poder acompanhado por tanta solidão e vulnerabilidade; e ícone disso mesmo é a família. Verifica-se cada vez menos seriedade em levar por diante uma relação sólida e fecunda de amor: na saúde e na doença, na riqueza e na pobreza, na boa e na má sorte. Cada vez mais o amor duradouro, fiel, consciencioso, estável, fecundo é objecto de zombaria e olhado como se fosse uma antiguidade. Parece que as sociedades mais avançadas sejam precisamente aquelas que têm a taxa mais baixa de natalidade e a taxa maior de abortos, de divórcios, de suicídios e de poluição ambiental e social.
O amor entre homem e mulher
Ainda na primeira Leitura, lemos que o coração de Deus, ao ver a solidão de Adão, ficou como que entristecido e disse: «Não é conveniente que o homem esteja só; vou dar-lhe uma auxiliar semelhante a ele» (Gn 2, 18). Estas palavras demonstram que nada torna tão feliz o coração do homem como um coração que lhe seja semelhante, lhe corresponda, o ame e tire da solidão e de sentir-se só. Demonstram também que Deus não criou o ser humano para viver na tristeza ou para estar sozinho, mas para a felicidade, para partilhar o seu caminho com outra pessoa que lhe seja complementar; para viver a experiência maravilhosa do amor, isto é, amar e ser amado; e para ver o seu amor fecundo nos filhos, como diz o salmo que foi proclamado hoje (cf. Sal 128).
Tal é o sonho de Deus para a sua dilecta criatura: vê-la realizada na união de amor entre homem e mulher; feliz no caminho comum, fecunda na doação recíproca. É o mesmo desígnio que Jesus, no Evangelho de hoje, resume com estas palavras: «Desde o princípio da criação, Deus fê-los homem e mulher. Por isso, o homem deixará seu pai e sua mãe para se unir à sua mulher, e serão os dois um só. Portanto, já não são dois, mas um só» (Mc 10, 6-8; cf. Gn 1, 27; 2, 24).
Jesus, perante a pergunta retórica que Lhe puseram (provavelmente como uma cilada, para fazêLo sem mais aparecer odioso à multidão que O seguia e que praticava o divórcio, como uma realidade consolidada e intangível), responde de maneira franca e inesperada: leva tudo de volta à origem, à origem da criação, para nos ensinar que Deus abençoa o amor humano, é Ele que une os corações de um homem e de uma mulher que se amam e liga-os na unidade e na
indissolubilidade. Isto significa que o objectivo da vida conjugal não é apenas viver juntos para sempre, mas amar-se para sempre. Jesus restabelece assim a ordem originária e originadora.
A família
«Pois bem. O que Deus uniu não o separe o homem» (Mc 10, 9). É uma exortação aos crentes para superar toda a forma de individualismo e de legalismo, que se esconde num egoísmo mesquinho e no medo de aderir ao significado autêntico do casal e da sexualidade humana no projecto de Deus.
Com efeito, só à luz da loucura da gratuidade do amor pascal de Jesus é que aparecerá compreensível a loucura da gratuidade dum amor conjugal único e usque ad mortem.
Para Deus, o matrimónio não é utopia da adolescência, mas um sonho sem o qual a sua criatura estará condenada à solidão. De facto, o medo de aderir a este projecto paralisa o coração humano.
Paradoxalmente, também o homem de hoje – que muitas vezes ridiculariza este desígnio – continua atraído e fascinado por todo o amor autêntico, por todo o amor sólido, por todo o amor fecundo, por todo o amor fiel e perpétuo. Vemo-lo ir atrás dos amores temporários, mas sonha com o amor autêntico; corre atrás dos prazeres carnais, mas deseja a doação total.
De facto, «agora que provámos plenamente as promessas da liberdade ilimitada, começamos de novo a compreender a expressão "a tristeza deste mundo". Os prazeres proibidos perderam o seu fascínio, logo que deixaram de ser proibidos. Mesmo quando são levados ao extremo e repetidos ao infinito, aparecem insípidos, porque são coisas finitas, e nós, ao contrário, temos sede de infinito» (Joseph Ratzinger, Auf Christus schauen. Einübung in Glaube, Hoffnung, Liebe, Friburgo 1989, p. 73).
Neste contexto social e matrimonial bastante difícil, a Igreja é chamada a viver a sua missão na fidelidade, na verdade e na caridade. A Igreja é chamada a viver a sua missão na fidelidade ao seu Mestre como voz que grita no deserto, para defender o amor fiel e encorajar as inúmeras famílias que vivem o seu matrimónio como um espaço onde se manifesta o amor divino; para defender a sacralidade da vida, de toda a vida; para defender a unidade e a indissolubilidade do vínculo conjugal como sinal da graça de Deus e da capacidade que o homem tem de amar seriamente.
A Igreja é chamada a viver a sua missão na verdade que não se altera segundo as modas passageiras ou as opiniões dominantes. A verdade que protege o homem e a humanidade das tentações da auto-referencialidade e de transformar o amor fecundo em egoísmo estéril, a união fiel em ligações temporárias. «Sem verdade, a caridade cai no sentimentalismo. O amor torna-se um invólucro vazio, que se pode encher arbitrariamente. É o risco fatal do amor numa cultura sem verdade» (Bento XVI, Enc. Caritas in veritate, 3).
E a Igreja é chamada a viver a sua missão na caridade que não aponta o dedo para julgar os outros, mas – fiel à sua natureza de mãe – sente-se no dever de procurar e cuidar dos casais feridos com o óleo da aceitação e da misericórdia; de ser «hospital de campanha», com as portas abertas para acolher todo aquele que bate pedindo ajuda e apoio; e mais, de sair do próprio redil ao encontro dos outros com amor verdadeiro, para caminhar com a humanidade ferida, para a integrar e conduzir à fonte de salvação.
Uma Igreja que ensina e defende os valores fundamentais, sem esquecer que «o sábado foi feito para o homem e não o homem para o sábado» (Mc 2, 27); e sem esquecer que Jesus disse também: «Não são os que têm saúde que precisam de médico, mas sim os enfermos. Eu não vim chamar os justos, mas os pecadores» (Mc 2, 17). Uma Igreja que educa para o amor autêntico, capaz de tirar da solidão, sem esquecer a sua missão de bom samaritano da humanidade ferida.
Recordo São João Paulo II, quando dizia: «O erro e o mal devem sempre ser condenados e combatidos; mas o homem que cai ou que erra deve ser compreendido e amado. (...) Devemos amar o nosso tempo e ajudar o homem do nosso tempo» [Discurso à Acção Católica Italiana, 30 de Dezembro de 1978: Insegnamenti (1978), 450]. E a Igreja deve procurá-lo, acolhê-lo e acompanhá-lo, porque uma Igreja com as portas fechadas atraiçoa-se a si mesma e à sua missão e, em vez de ser ponte, torna-se uma barreira: «De facto, tanto o que santifica, como os que são santificados, provêm todos de um só; razão pela qual não se envergonha de lhes chamar irmãos» (Heb 2, 11).
Com este espírito, peçamos ao Senhor que nos acompanhe no Sínodo e guie a sua Igreja pela intercessão da Bem-Aventurada Virgem Maria e de São José, seu castíssimo esposo. | <urn:uuid:9505b511-e616-4b21-b3bb-579a9c6d1365> | HuggingFaceFW/finepdfs/tree/main/data/por_Latn/train | finepdfs | por_Latn | 8,940 |
Dr. Annie Besant — een legende
– D.P. Sabnis
De heer C. Jinarajadasa had Dr. Annie Besant terecht beschreven als een ‘diamanten ziel’. Een diamant is het hardste mineraal dat we kennen; het kan alleen met gereedschap met diamant als snijmateriaal worden gesneden. Een diamant heeft vele facetten en als hij gepolijst is, geeft hij kleur na kleur als u hem in het licht houdt, want de kleuren van het zonnespectrum worden door zijn vele facetten weerspiegeld. Precies zo is haar leven een succesverhaal met veel facetten, dat een voorbeeld kan zijn voor ieder van ons.
Toen Dr. Besant de onderdrukking van onschuldige mensen door de Kerk en de regering in haar eigen tijd ontdekte, deed haar zoekend denkvermogen haar veranderen van een toegewijd Christen in een atheïst. Zij werd de voorvechter van onderdrukte mensen over de gehele wereld. Haar dynamische persoonlijkheid maakte een snelle overgang van religie naar wetenschap naar politiek naar theosofie en bereikte uiteindelijk het stadium van het ontdekken van de ‘Absolute Waarheid’ – een zeldzame prestatie voor iemand in één enkele incarnatie.
Voordat zij met de theosofie in aanraking kwam was Dr. Besant wanhopig geweest, aangezien ‘Waarheid’ onbereikbaar leek door middel van Religie of Wetenschap, die ze beide grondig bestudeerd had. Toen stuurde de heer William T. Stead, redacteur van *The Review of Reviews*, haar de twee delen van HPB’s *De Geheime Leer* en wist ze waar de Waarheid lag. Zij vroeg de heer Stead om haar in contact te brengen met HPB en maakte haar officiële entree in de Theosophical Society in 1889. Daarna keek zij nooit meer terug.
Nadat zij theosoof geworden was, deed Dr. Besant iets wat niemand anders had
kunnen doen. Zij presenteerde de theosofie door middel van openbare voordrachten vol idealisme en schoonheid en schip heel aantrekkelijke decors voor theosophisch werk. Haar uitmuntende voordrachten trokken drommen mensen die kwamen luisteren; haar openbare lezingen in the Queen’s Hall in Londen waren voor een vol huis, zelfs toen het publiek entree moest betalen. De revenuen hiervan werden gebruikt om de Theosophical Society op te bouwen. Als zij de Hall binnenkwam, stond het hele publiek en bloc voor haar op.
Tot 1898 was haar belangstelling vooral religieus. Van 1898 tot 1903 was zij bezig op het gebied van onderwijs, gebaseerd op religie; en in 1913 keerde zij terug naar de politiek. Zij was alert op de noodzaak voor behoorlijk onderwijs, voor het elimineren van maatschappelijk kwaad en voor politieke vrijheid. Al deze punten had zij in haar hoofd, maar de nadruk verschoof van de een naar de ander.
Dr. Besant’s droom was een ‘Universele Religie, een Universeel Parlement, en een Theosofische Werelduniversiteit’ – een nastrevenswaardige droom.
Zij stond aan de wieg van veel instituten en bewegingen: het Central Hindu College in Benares in 1898, een meisjesschool in Benares in 1904, de Theosofische Orde van Dienst en de Vasanta Drukkerij in Adyar in 1908, de Theosophical Publishing House in 1913, de Women’s Association en de S.P.N.E. National University in 1917, de Indian Boy Scouts in 1918. Zij stelde Adyar Dag in op 17 februari 1922; ze begon de TS Youth Movement en schreef het TS Universele Gebed ‘O Verborgen Leven’ in 1923. De TS bereikte haar grootste ledenaantal in 1928, met 45.000 actieve leden. In 1931 besloot ze van Adyar een ‘Vlammend Centrum’ te maken.
Dr. Besant werkte onafgebroken voor de Society en verrijkte de TS zowel materieel als spiritueel – materieel, omdat de Stichters oorspronkelijk een landgoed hadden gekocht voor het TS hoofdkwartier van slechts ongeveer 27 acres op de zuidelijke oever van de Adyar Rivier, die Dr. Besant uitbreidde toen zij in 1907 President werd, na het overgaan van Kolonel Olcott. Zij verwierf voor de Society het land ten oosten en zuiden van de campus van het toenmalige hoofdkwartier, waarbij zij het landgoed vergrootte van 27 tot 253 acres. Door deze uitbreiding kreeg de TS het land tot aan de zee in bezit en meer dan genoeg ruimte om zich te ontwikkelen. Bernard Shaw beschreef Dr. Besant als ‘een vrouw die snelle beslissingen neemt… wezenlijk heldhaftig in haar methoden en in haar macht, moed en gaven als spreker.’
Dr. Besant stelde de lagere Rijken, namelijk het Planten- en het Dierenrijk, gelijk aan het Mensenrijk. Tijdens het Wereldcongres te Stockholm, al sprekend omringd door lelies, maakte ze een beweging die een van de planten raakte en deze boog zijn hoofd. Ze zette hem direct weer recht, nog terwijl zij het publiek aan het toespreken was. Op een keer, op een wandeling door de tuin in Adyar, vond men haar plotseling op haar knieën voor een pony, die met zijn hoeven verstrikst geraakt was in een heg – zij was hem aan het bevrijden. Wanneer zij in Londen was, logeerde zij gewoonlijk in het huis van Miss Bright en werd geacht precies op tijd thuis te zijn voor het avondeten. Maar op een dag kwam Dr. Besant te laat - zij had een vrouw ontmoet die een zwaar pak droeg en Moeder-President, zoals zij in de volksmond bekend stond, had haar geholpen het naar huis te dragen.
Zij was een veelschrijfster die talloze boeken heeft geschreven, waaronder A Study in Consciousness en te veel andere om hier op te noemen, die vele generaties na ons zullen fascineren. Dr. Besant’s droom was een ‘Universele Religie, een Universeel Parlement, en een Theosofische Werelduniversiteit’ – een nastrevenswaardige droom.
Uit: The Theosophist, oktober 2002
Vertaling: A.M.I. | <urn:uuid:3e75c359-3751-45e4-b72c-e288cdb0da1f> | HuggingFaceFW/finepdfs/tree/main/data/nld_Latn/train | finepdfs | nld_Latn | 5,473 |
DECLARAȚIE DE AVERE
Subsemnatul/Subsemnata, POPA CATINCA, având funcția de CONSILIER LOCAL la PRIMARIA MUNICIPIULUI BĂRLAD, CNP 2100000000, domiciliul BĂRLAD-POD, cunoscând prevederile art. 292 din Codul penal privind falsul în declarații, declar pe proprie răspundere că împreună cu familia¹) dețin următoarele:
*¹) Prin familie se înțelege soțul/soția și copiii aflați în întreținerea acestora.
I. Bunuri imobile
1. Terenuri
NOTĂ:
Se vor declara inclusiv cele aflate în alte țări.
| Adresa sau zona | Categorie | Anul dobândirii | Suprafața | Cota-parte | Modul de dobândire | Titularul |
|-----------------|-----------|-----------------|-----------|------------|--------------------|----------|
| | | | | | | |
| | | | | | | |
| | | | | | | |
* Categoriile indicate sunt: (1) agricol; (2) forestier; (3) intravilan; (4) luciu de apă; (5) alte categorii de terenuri extravilane, dacă se află în circuitul civil.
*²) La "Titular" se menționează, în cazul bunurilor proprii, numele proprietarului (titularul, soțul/soția, copilul), iar în cazul bunurilor în coproprietate, cota-parte și numele coproprietarilor.
2. Clădiri
NOTĂ:
Se vor declara inclusiv cele aflate în alte țări.
| Adresa sau zona | Categorie | Anul dobândirii | Suprafața | Cota-parte | Modul de dobândire | Titularul |
|-----------------|-----------|-----------------|-----------|------------|--------------------|----------|
| DUL EPORCANEZEN | 1 | 25.08.1993 | 65.96 | | VÂNZARE - | POPA |
| BUL. PĂDURARI | | | | | CUMPĂRARE | CATINCA |
| BĂRLAD | | | | | | |
* Categoriile indicate sunt: (1) apartament; (2) casă de locuit; (3) casă de vacanță; (4) spații comerciale/producție.
*2) La "Titular" se menționează, în cazul bunurilor proprii, numele proprietarului (titularul, soțul/sotia, copilul) iar în cazul bunurilor în coproprietate, cota-parte și numele coproprietarilor.
II. Bunuri mobile
1. Autovehicule/autoturisme, tractoare, mașini agricole, șalupe, iahturi și alte mijloace de transport care sunt supuse înmatriculării, potrivit legii
| Natura | Marca | Model | Anul fabricației | Modul de dobândire |
|--------|-------|-------|------------------|--------------------|
| | | | | |
| | | | | |
| | | | | |
| | | | | |
| | | | | |
2. Bunuri sub formă de metale prețioase, bijuterii, obiecte de artă și de cult, colecții de artă și numismatică, obiecte care fac parte din patrimoniul cultural național sau universal, a căror valoare însumată depășește 5.000 de euro
NOTĂ:
Se vor menționa toate bunurile aflate în proprietate, indiferent dacă ele se află sau nu pe teritoriul României la momentul declarării.
| Descriere și număr | Anul dobândirii | Valoarea estimată |
|---------------------|-----------------|------------------|
| Bijuterii | 1980 | 2000 lei |
III. Bunuri mobile, a căror valoare depășește 3.000 de euro fiecare, și bunuri imobile înstrăinate în ultimele 12 luni
| Natura bunului înstrăinat | Data înstrăinării | Persoana către care s-a înstrăinat | Forma înstrăinării | Valoarea |
|---------------------------|-------------------|------------------------------------|--------------------|----------|
| | | | | |
| | | | | |
| | | | | |
IV. Active financiare
1. Conturi și depozite bancare, fonduri de investiții, forme echivalente de economisire și investire inclusiv cardurile de credit, dacă valoarea însumată a tuturor acestora depășește 5.000 de euro
NOTĂ:
Se vor declara inclusiv cele aflate în bănci sau instituții financiare din străinătate.
| Instituție financiară | Număr cont | Moneda | Data deschiderii contului | Valoare în euro |
|-----------------------|------------|--------|---------------------------|----------------|
| BCR | 2 | LEI | 01.01.1994 | 58.678 |
| BT | 2 | | 27.10.2014 | 33.568 |
| BRD | 2 | | 01.05.2008 | 2.276 |
*Categoriile indicate sunt: (1) cont curent sau echivalente (inclusiv card); (2) depozit bancar sau echivalente; (3) fonduri de investiții sau echivalente, inclusiv fonduri private de pensii sau alte sisteme de acumulare (se vor declara cele aferente anului fiscal anterior).
2. Plasamente, investiții directe și împrumuturi acordate, dacă valoarea de piață însumată a tuturor acestora depășește 5.000 de euro
NOTĂ:
Se vor declara inclusiv investițiile și participările în străinătate.
| Emitentul/societatea/organizare personală | Valoarea de piață însumată a tuturor participărilor | Valoarea de piață însumată a tuturor împrumuturilor acordate în nume personal |
|------------------------------------------|---------------------------------------------------|--------------------------------------------------------------------------|
| | | |
| | | |
| | | |
| | | |
*Categoriile indicate sunt: (1) hârtii de valoare definite (titluri de stat, certificate, obligațiuni); (2) acțiuni sau părți sociale în societăți comerciale; (3) împrumuturi acordate în nume personal.
3. Alte active producătoare de venituri nete, care însumate depășesc echivalentul a 5.000 de euro an:
NOTĂ:
Se vor declara inclusiv cele aflate în străinătate.
V. Datorii
Debite, ipoteci, garanții emise în beneficiul unui terț, bunuri achiziționate în sistem leasing și asemenea bunuri, dacă valoarea însumată a tuturor acestora depășește 5.000 de euro
NOTĂ:
Se vor declara inclusiv pasivele financiare acumulate în străinătate.
| Creditor | Compania/organizația | Valoarea | Data |
|----------|----------------------|----------|------|
| | | | |
| | | | |
| | | | |
| | | | |
VI.- Cadouri, servicii sau avantaje primite gratuit sau subventionate față de valoarea de piață, de partea unor persoane, organizații, societăți comerciale, regii autonome, companii/societăți naționale și instituții publice românești sau străine, inclusiv burse, credite, garanții, decontări de cheltuieli, altele decelale ale angajatorului, a căror valoare individuală depășește 500 de euro*
| Emisiunea/ceea ce a fost primit | Compania/organizația | Valoarea | Data |
|---------------------------------|----------------------|----------|------|
| | | | |
| | | | |
| | | | |
| | | | |
*Se exceptează de la declarare cadourile și tratațiile uzuale primite din partea rudelor de gradul I și al II-lea
7. Venituri din premii și din jocuri de noroc
| | | | |
|---|---|---|---|
| 7.1. Titular | | | |
| 7.2. Soț/soție | | | |
| 7.3. Copii | | | |
8. Venituri din alte surse
| | | | |
|---|---|---|---|
| 8.1. Titular | | | |
| 8.2. Soț/soție | | | |
| 8.3. Copii | | | |
Prezenta declarație constituie act public și răspund potrivit legii penale pentru inexacitatea sau caracterul incomplet al datelor menționate.
Data completării: 10.04.2016
Semnătura: [Signature]
VII. Venituri ale declarantului și ale membrilor săi de familie, realizate în ultimul an fiscal încheia (potrivit art. 41 din Legea nr. 571/2003 privind Codul fiscal, cu modificările și completările ulterioare)
NOTĂ:
Se vor declara inclusiv veniturile provenite din străinătate.
| 1. Venituri din salarii | |
|-------------------------|---|
| 1.1. Titular | POPA CATINCA | DAPFC BARLAD |
| 1.2. Sot/sotie | | |
| 1.3. Copii | | |
| 2. Venituri din activități independente | |
|----------------------------------------|---|
| 2.1. Titular | |
| 2.2. Sot/sotie | |
| 3. Venituri din cedarea folosinței bunurilor | |
|---------------------------------------------|---|
| 3.1. Titular | |
| 3.2. Sot/sotie | |
| 4. Venituri din investiții | |
|----------------------------|---|
| 4.1. Titular | |
| 4.2. Sot/sotie | |
| 5. Venituri din pensii | 13.584 | 1132 |
|----------------------------|---------|------|
| 5.1. Titular | CASA JUDEȚEANĂ DE PENSII VASLUI | PENSIE |
| 5.2. Sot/sotie | | |
| 6. Venituri din activități agricole | |
|------------------------------------|---|
| 6.1. Titular | |
| 6.2. Sot/sotie | |
DECLARAȚIE DE INTERESE
Subsemnatul/Subsemnata, **POPA CATINCA**, având funcția de **CONSILIER LOCAL** la **PRIMARIA MUNICIPIULUI BĂRLAD**, CNP **210****000**, domiciliul **BĂRLAD - BĂRLAD**, cunoscând prevederile art. 292 din Codul penal privind falsul în declarații, declar pe propria răspundere:
| Unitatea – denumirea și adresa – | Calitatea deținută | Nr. de părți sociale sau de acțiuni | Valoarea totală părților sociale și/sau a acțiunilor |
|----------------------------------|-------------------|-----------------------------------|-----------------------------------------------------|
| | | | |
| | | | |
| | | | |
2. Calitatea de membru în organele de conducere ale instituțiilor controlului, societăților comerciale, regilor autonomi, ale comunităților autonome, ale asociațiilor de consumatori, ale reprezentanților intereconomice, ale asociațiilor de profesioniști, oricărui alt organism neguvernamental.
| Unitatea – denumirea și adresa – | Calitatea deținută | Valoarea beneficiilor |
|----------------------------------|-------------------|----------------------|
| | | |
| | | |
| | | |
3. Calitatea de membru în cadrul asociațiilor de profesioniști sau sindicale.
3.1. **PREȘEDINTE - ASOCIAȚIA UNIUNEA PENSIONARILOR - BĂRLAD**
4. Calitatea de membru în organele de conducere ale instituțiilor control, retribuite sau necrețribuite, în cadrul partidelor politice, funcționarului asigurării sau partidului politic.
4.1.
5. Contracte inclusiv cele de asistență juridică, consultanță juridică, consultanță și civile, obținute ori aflăm derulare în timpul exercitării funcțiilor de mandatelor sau demnităților publice menționate de la bugetul statului local, instituțiilor externe ori achiziții și/sau vânzări comerciale cu capital de stat sau subordonatul acționar majoritar, minoritar:
| Beneficiarul de contract număr | Instituția contractantă | Procedura prin care a fost încheiat contractul | Tipul contractului | Data încheierii | Durata contractului | Valoarea totală |
|--------------------------------|-------------------------|-----------------------------------------------|-------------------|-----------------|---------------------|----------------|
| | | | | | | |
| | | | | | | |
| | | | | | | |
| Titular | denumirea și adresa | încredințat contractul | contractului | contract |
|---------|---------------------|------------------------|-------------|---------|
| Sot/sotie | - | - | - | - |
| Rude de gradul 1) ale titularului | - | - | - | - |
| Societăți comerciale/Persoană fizică autorizată/Asociații familiale/Cabinete individuale, cabinete asociate, societăți civile profesionale sau societăți civile profesionale cu răspundere limitată care desfășoară profesiile de avocat/Organizații neguvernamentale/Fonduri/Asociații | - | - | - | - |
1) Prin rude de gradul I se înțelege părinți pe linie ascendentă și copii pe linie descendentă.
2) Se vor declara numele, denumirea și adresa beneficiarului de contract unde, prin calitatea detinută, titular sotul/sotia și rudele de gradul I obțin contracte, așa cum sunt definite la punctul 5. Nu se declară contracte societăților comerciale pe acțiuni la care declarantul împreună cu sotul/sotia și rudele de gradul I dețin peste 5% din capitalul social al societății, indiferent de modul de dobândire a acțiunilor.
Prezenta declarație constituie act public și răspund potrivit legii penale pentru inexacitatea și caracterul incomplet al datelor mentionate.
Data completării: 18.04.2016
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This article first appeared in a slightly different form in Property Week, 18 June 2010
Mezzanine Finance – learning the lessons from the past
By Nigel White and Abigail Hooks
As with many financing transactions entered into more than two years ago involving more than one class of creditors, the relationship between senior and mezzanine finance provid ers in real estate finance transactions have been under pressure in recent times as the effects of the credit crunch have continued to take their toll.
This pressure has arisen in part from the eco nomic background of falling values, reduced liquidity and higher pricing, and from the legal and documentary position between the differ ent sets of creditors.
The result is that senior and junior parties are frequently poles apart when trying to reach decisions relating to their non-performing exposures and consequently recent trends in the market indicate that a greater clarity and consistency in relation to both the commercial and documentation structuring are required at the outset of any intercreditor relationship.
However, at the same time during the early and mid 2000's there was also a different more "junior lender friendly" approach. This approach (which reflect a standard position in the US and in CMBS structures) gives increased power to those who are at greater risk in the structure. This depends on where the asset value compared with the amount of the differ ent levels of debt held in the financing structure is at any time so that enhanced control and rights given to the most senior lenders in the structure which could be impaired. This gen erally resulted in those rights initially sitting with the lenders at the bottom of the financing structure and moving up that structure if (as it turned out, when) the value of the collateral declined.
Historically, the backbone of intercreditor arrangements under English law has been based on the concept that senior lenders are senior in all ways. Accordingly, and in return for higher risk and greater reward, the mezzanine providers would agree to take more of a back seat role in their ability to enforce or recover their debt. Typically this might have resulted in the mezzanine lenders agreeing (subject to very limited exceptions prior to the senior debt being repaid in full) to full subordination with no enforcement rights at all.
More recently many of these intercreditor arrangements have been the subject of intense review and negotiation in the context of trans actions being restructured or enforced. That review has exposed flaws and weaknesses of past arrangements, perhaps due to the execu tion of documentation which was not properly considered or understood, or because it was too simplistic to address the factual matrices which are currently being presented. For instance, certain intercreditor arrangements gave no enforcement or cure rights to the mez zanine tranches at all, giving them no right to be at the table on a subsequent restructuring. Conversely, senior lenders have discovered in some of their deals that there was no debt release provision and consequently they were
Nigel White is a partner and Abigail Hooks is a senior associate in the Banking & Finance group at Mayer Brown International LLP.
Mezzanine Finance – learning the lessons from the past
not able to enforce, without mezzanine lender consent, against share security held in the property owning vehicle.
The current mezzanine market is showing some tentative signs of improvement and increased optimism as participants focus on the refinancing requirements over the next eighteen months and the likely gap in the market to meet those requirements by way of senior debt. Many investors see this as an opportunity for mezzanine finance (as evi denced by the recent fund raising activities of Duet Group, Pramerica, LaSalle and Longbow amongst others).
2. the level of control that a security agent or trustee has to release security (including that relied upon by the mezzanine lenders) as a part of an enforcement arrangement (particularly if mezzanine lenders are not likely to receive one hundred per cent. return on their participation following a sale);
What is clear is that a greater understanding of the intercreditor issues (and ideally the emergence of more market standard documentation to deal with those issues) between the senior and mezzanine lenders is likely to improve the documentation/ transaction execution process in the market.
The Loan Market Association (the "LMA") recognised the failure in the broader financial markets properly to address intercreditor issues and introduced a form of intercreditor agreement last year. Although this form is pri marily aimed at the leveraged and acquisition finance markets, its principles have subse quently been adopted into various real estate finance transactions. Indeed, its general acceptance in the market has been particularly aided by a revised version issued following par ticular scrutiny and commentary by the mezzanine lenders themselves.
As a result, we have seen that certain market participants are now actively reviewing and where applicable negotiating some of the more challenging intercreditor issues between senior and mezzanine funders. These issues include:
1. the extent to which a cross-default clause in the event of default provisions in the mezzanine documentation, should be triggered by an event of default under the senior documentation;
Copyright © 2010 Mayer Brown International LLP
3. the extent to which a mezzanine lender should be able to block decision making at the senior level, and whether there should be a mechanic enabling a mezzanine lender the right to purchase the senior debt if it disagrees with the decisions made by the senior debt holders;
4. the triggering of a payment stop event (a block on payments being made to the mezzanine lenders by the borrower) and whether this should occur following the serving of a notice or automatically following the occurrence of a particular event (for example, an event of default under the senior loan documentation);
5. the ability of the mezzanine lenders to recover enforcement or restructuring fees following a payment stop event;
6. the extent to which the mezzanine lenders should be able to amend their documentation (for instance, to allow for the capitalisation of interest and payment holidays) and cure rights generally; and
7. the role of the hedging providers and their inclusion in consents and majorities in relation to decision making processes.
The fact that these issues are being properly discussed and negotiated is good news; through dialogue between the parties earlier in the transaction process will ensure that par ties properly understand and consider more difficult commercial intercreditor issues prior to them being tested in a stressed environ ment. This should result in a more stable and consistent documentation structure in the future and fewer unwanted surprises when the deal documents are dusted down and reviewed in earnest long after the closing champagne has lost its fizz.
2
0432cor
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BOARD OF DIRECTORS' MEETING
June 10, 2015 – Clackamas River Elementary Library
Revised Agenda
6:00 p.m. Executive Session – ORS 192.660(2)(d)…"[t]o conduct deliberations with persons designated by the governing body to carry on labor negotiations."
6:30 – 6:45 pm: Budget Hearing (Public Comment)
6:45 – 7:00 p.m. – In Consideration of Special Procurement Rul
es
7:00 p.m. A. General SessionCall to Order/Roll Call/Pledge of Allegiance
1. Appoint School Board Candidate, John Miller, to Zone 1 School Board Member.
B. Action Item
Oath of Office – John Miller
C. Reports/Presentations
* Facilities Phase 1, Master Plan (Elementary & Jr. High Schools) – Marla Stephenson, Donna Cancio, and Thea Wayburn
* Student Body Report - Estacada Junior High School
* PTA Updates: CRES, EC, Jr. High & Boosters
D. Hearing of Citizens (Action Items Only)
E. ACTION ITEMS
* Approval of May 13, 2015 School Board Meeting Minutes.
1. Consent Agenda
* Approval of Personnel Actions as presented in "Staff Reports."
* Proposed Administrative/Management/Confidential Salary Schedule 2015/2016
* Approval of Resolutions to Hire Licensed Personnel
First Reading of Policies: (June)
* DJC AR 1 – Special Procurements and Exemptions from Competitive Bidding
* DJC – Bidding Requirements
* JECB – Admission of Nonresident Students
2. Approve a five year contract with the Summit Learning Center (AKA Estacada Web Academy & Early College).
3. Approve Board dates for the 2015/2016.
4. Approve contract for an SRO.
5. Resolution #14-17 -to approve the Supplemental 14/15 Budget, as presented.
6. Resolution #14-14 – Approval and Adoption of the FY 2015-2016 Budget, as presented.
7. Resolution #14-15 –Approving Appropriations of Expenditures for FY 2015-2016 budget, as presented.
8. Resolution #14-16 -Imposing Categorizing Taxes for the adopted 2015-2016 budget pursuant to ORS 294.456(2), as presented.
9. Resolution #14-18 to Adopt Model Public Contracting Rules
10. Approve Executive Director, Administrative Services Contract, as presented.
11. Approve Superintendent Contract, as presented.
12. Approve that the Board organization will remain the same until the August 2015 board meeting whereby the Board will elect one of its members to serve as chairman and one to serve as vice-chair.
F. Superintendent's Report
G. Executive Director, Administrative Services
* Financial Report
H. Board of Directors' Reports
I. Hearing of Citizens (Non-Action Items)
J. Adjournment
Notice to persons having questions about, or requests for special needs and accommodations in order to attend an Estacada School District of School sponsored event: Please contact the Special Services Departmen t, Administrative Assistant, at 255 NE 6 th Avenue, Estacada, OR 97023 or call (503) 630-6871, ext. 2904 . Requests can also be made at the Central Office, located at 255 NE 6 th Avenue, Estacada, OR 97023 or (503) 630-6871, ext. 2912. Contact should be made two full business days in advance of the even t. SPECIAL NEEDS CONTACT STATEMENT
EEO STATEMENT Estacada School District does not discriminate against an individual's race, color, religion, gender, sexual orientation, national origin, marital status, age or disability.
Code:
BDDH-AR (1) Adopted: 7/14/04
Public Participation in Board Meetings
Revised: 7/9/08
Board meetings are not public meetings; they are meetings held in the public.
It is the intent of the Board to ensure communications with individuals with disabilities are as effective as communications with others. Individuals with hearing, vision or speech impairments will be given an equal opportunity to participate in Board meetings. Primary consideration will be given to requests of qualified individuals with disabilities in selecting appropriate auxiliary aids 1 and services.
All Board meetings, with the exception of executive sessions, will be open to the public. The Board invites district citizens to attend Board meetings to become acquainted with the program and operation of the district. Members of the public also are encouraged to share their ideas and opinions with the Board when appropriate, as described below.
Auxiliary aids and services for persons with disabilities will be available at no charge to the individual.
Audience During an open session of a Board meeting, members of the public are specifically invited to make professional comments during the designated portion of the agenda. At the discretion of the chairman, further public participation may be allowed. If members of the public fail to follow the guidelines below, the Board Chair will stop the speaker and either redirect the speaker or terminate the speaker's opportunity to be heard. If the speaker fails to comply, he/she will be asked to leave the meeting or become subject to a 911 call and/or a future "no trespass" order.
All auxiliary aids and/or service requests must be made with appropriate advance notice. Should the Board demonstrate such requests would result in a fundamental alteration in the service, program or activity or in undue financial and administrative burdens, alternative, equally effective means of communication will be used.
Request for an Item on the Agenda A member of the public may request the superintendent place an item of concern on the agenda of a regular Board meeting. This request should be made in writing and presented to the superintendent for consideration at least 10 business days prior to the scheduled meeting.
Procedures for Public Participation in Meetings Those wishing to speak before the School Board must sign the citizen comment sheet prior to the start of the regular meeting. No additional speakers will be accepted after the "Speaker Sign-in Sheet" is removed, but citizens are welcome to sign up for the next meeting at the next Board Meeting. While the School Board wants to hear from the public, comments must be limited to three minutes. All citizens must abide by the "Public Participation in Board Meeting" policy. Citizen comments related to an action item on the agenda will be heard during "Citizen Comment Action" section of the agenda only. Citizen comments on all other matters will be heard during the "Citizen Comment Non-Action Item" section of the agenda. Speakers are limited, within their three-minute access, to the topic(s) they
1 Auxiliary aids include, but are not limited to, such services and devices as qualified interpreters, assistive listening systems, note takers, readers, taped texts, Brailed materials and large print.
have listed on the "Speaker Sign-in Sheet." The Board, at its discretion, may require that a proposal, inquiry, or request be submitted in writing, and reserves the right to refer the matter to the administration for action or study. Neither the Board nor District personnel are expected or required to respond to comments and/or questions during Board Meetings.
Statements by members of the public should be brief and concise. The chairman may use discretion to establish a time limit on discussion or oral presentation by visitors.
Any person who is invited by the chairman to speak to the Board during a meeting should state his/her name and address and, if speaking for an organization, the name and identity of the organization and state their purpose for appearing. A spokesman should be designated to represent a group with a common purpose.
Questions asked by the public, when possible, will be answered immediately by the chairman or referred to staff members for reply. Questions requiring investigation may, at the discretion of the chairman, be referred to the superintendent for response at a later time.
The Board chairman should be alert to see that all visitors have been acknowledged and thanked for their presence and especially for any contributed comments on agenda issues. Similar courtesy should be extended to members of staff who have been in attendance. Their return for future meetings should be welcomed.
At the discretion of the Board chairman, anyone wishing to speak before the Board, either as an individual or as a member of a group, on any agenda item or other topic, may do so by providing the Board secretary with a completed registration card prior to the Board meeting in order to allow the chairman to provide adequate time for each agenda item.
Petitions Petitions may be accepted at any Board meeting. No action will be taken in response to a petition before the next regular meeting. Petitions will be referred to the superintendent for consideration and recommendation.
Public Notification
Criticisms of Staff Members While speakers may offer objective criticism of school operations and programs, the Board will not hear personal complaints concerning district personnel nor against any person connected with the school system. To do so could expose the Board to a charge of being party to slander and would prejudice any necessity to act as the final review of administrative recommendations regarding the matter. The Board chairman will direct the visitor to the appropriate means for Board consideration and disposition of legitimate complaints involving individuals.
END OF POLICY
These procedur es wi
ll be published on the back of every Board meeting agenda.
ORS 165
ORS 165
.535
.540
ORS 192.610 - 192.690 ORS 332.057 Americans with Disabilities Act of 1990, 42 U.S.C. Sections 12101-12213; 29 CFR Part 1630 (2000); 28 CFR Part 35 (2000).
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PRELIMINARY INFORMATION MEMORANDUM
For Inviting Expression of Interest
for
Strategic Sale of
Air India Air Transport Services Limited
by
Air India Assets Holding Limited
(a wholly owned subsidiary of GOI)
Transaction Advisor
Ernst & Young LLP India
3rd & 6th Floor, Worldmark-1,
IGI Airport Hospitality District,
Aerocity, New Delhi-110037, India.
12 February, 2019
DISCLAIMER
Ernst & Young LLP India (“EY” or “TA”) is the transaction advisor for the proposed strategic sale of Air India Air Transport Services Limited (“AIATSL” or “Company”) by way of transfer of management control and sale of 100% equity share capital of AIATSL by Air India Assets Holding Limited (“AIAHL”), out of which at least 98% shall be through strategic sale and up to 2% of equity share capital of AIATSL is proposed to be offered to the employees of AIATSL by AIAHL as per the terms of an Employee Stock Ownership Plan (ESOP).
AIAHL has entered into the Share Purchase Agreement (“SPA”) with Air India (“AI”) for the purchase of the entire shareholding in the Company, subject to the satisfaction of certain conditions precedent. This Preliminary Information Memorandum (“PIM”) and the transactions contemplated hereunder are subject to the consummation of the transaction contemplated under the SPA. AIAHL, the Company or the TA shall not be liable, in the event the transaction contemplated under the SPA is not consummated for any reason, whatsoever.
This PIM, which includes proprietary information on the Company, has been prepared by EY for the limited purpose of providing certain information about the Company to enable the recipients to be appraised of basic details of the Company and make an assessment in relation to the Proposed Transaction (as defined below) prior to submission of an initial proposal (“EOI”) by interested bidders (“Interested Bidders” or “IBs”) in respect of the Proposed Transaction. This PIM has been prepared for information purposes only, without any regard to specific objectives, suitability, financial situations and needs of any particular person. The information contained in this PIM or any other information subsequently provided to Interested Bidder(s), whether written or in any other form, by or on behalf of AIAHL or the Company or TA or any of their employees or advisors, is provided to Interested Bidder(s) on the terms and conditions set out in this PIM and such other terms and conditions subject to which such information is provided.
This PIM includes certain information, estimates, projections, statements, targets and forecasts with respect to the Company and the industry in which the Company operate and these are based on the various assumptions made by the management, officers or employees of the Company or TA or AIAHL and may not be complete, accurate, adequate or correct. Actual results may differ materially from forward-looking statements contained in this PIM due to various factors. IBs should note that past performance of the Company is not a guide for future performance of the Company. The summary of the financial information of the Company has been
obtained from the financials of the Company (unless otherwise specified) and may differ from the actual numbers to the extent of approximations or use of rounded numbers or due to final audit or as otherwise mentioned in the PIM.
Unless stated otherwise, the industry data has not been independently verified by TA, the Company, AIAHL or any of their affiliates or advisors. Further, this PIM does not contain complete information in relation to the Company, including details of the land, other assets, intellectual properties, legal proceedings involving the Company, etc. Information provided in this PIM is on a wide range of matters, some of which may depend upon interpretation of law. The information given is not intended to be an exhaustive account of statutory requirements and should not be regarded as a complete or authoritative statement of law.
Neither AIAHL, the Company, nor TA (nor any of their respective affiliates, subsidiaries, advisors, agents, officials, employees or representatives): (i) make any representations or warranties, express or implied, as to the reliability, accuracy or completeness of the information and data in the PIM; (ii) take any responsibility for or will accept any liability to any person, including any Interested Bidder, whether direct or indirect, express or implied, contractual, tortuous, statutory or otherwise, under any law, statute, rules or regulations or tort, principles of restitution or unjust enrichment or otherwise for any liability, loss, damages, cost or expense which may arise from or be incurred or suffered on account of anything contained in this PIM or otherwise, including the accuracy, adequacy, correctness, completeness or reliability of the PIM and any assessment, assumption, opinion, statement or information contained herein or deemed to form part of this PIM or arising in any way in connection with the shortlisting of Interested Bidders; (iii) take any responsibility or accept any liability for any other written or oral communications transmitted to the recipient by or on behalf of Company or AIAHL or TA or any of their advisors in the course of your evaluation of any transaction involving the Company. Any liability or responsibility of AIAHL, the Company and TA and their respective advisors (and their respective affiliates, subsidiaries, agents, officials, employees or representatives) is expressly disclaimed. Neither AIAHL, the Company nor the TA shall be liable for any delays, non-delivery, data corruption, viruses, worms, Trojan horses and other malicious codes, hacking, interception, unauthorized amendment or other tampering or other such risks or events arising to any Interested Bidder due to faults in any software/hardware system or otherwise used in connection with this PIM or matters related thereto.
Unless otherwise specified, the information contained herein may be subject to material updates, revisions or amendments. It should not be assumed that there shall be no change or deviation in any of the mentioned information herein. Nothing in this PIM shall be relied upon as a promise or representation as to the future. Neither
AIAHL, the Company nor TA, undertake to update this PIM or to provide the recipient with access to any additional information. The Company or AIAHL, may, in their absolute discretion, but without being under any obligation to do so, update, amend or supplement the information, assessment or assumptions contained in this PIM.
This PIM does not constitute any recommendation, and is not intended to form the basis for participating in the Proposed Transaction or for an investment decision. This PIM should not be construed as an offer or invitation for sale or the solicitation of an offer to buy, purchase or subscribe to any securities, if any, mentioned therein. Each Interested Bidder must conduct its own independent investigation and assessment of the financial condition and affairs of the Company and the terms and conditions of the Proposed Transaction, and must obtain independent advice for the purpose of verifying the accuracy, adequacy, correctness, reliability and completeness of any matters pertaining to or relating to the Company or the Proposed Transaction or for evaluating the Proposed Transaction, including in relation to legal, financial and taxation issues.
AIAHL reserves the right to change the procedures for pursuing the Proposed Transaction. The issue of this PIM does not imply that AIAHL, Company or the TA are bound to select an Interested Bidder for the Proposed Transaction. Further AIAHL and the TA reserve the right to reject all or any of the Interested Bidders or their EOIs without communicating any reasons whatsoever.
The Interested Bidder shall bear all its costs associated with or relating to the preparation and submission of its EOI, including but not limited to preparation, copying, postage, delivery fees, expenses associated with any demonstrations or presentations which may be required by AIAHL or any other costs incurred in connection with or relating to its EOI. AIAHL shall not be liable in any manner whatsoever for the same, regardless of the conduct or outcome of the bidding process.
Publication of this PIM by any entity other than TA or AIAHL is strictly prohibited. The distributing/ taking/ sending/ dispatching/ transmitting of this document in certain jurisdictions other than the Republic of India may be restricted or prohibited by law of such jurisdiction and persons into whose possession this document comes should inform themselves about, and observe, any such restrictions. Any failure to comply with these restrictions may constitute a violation of the laws of any such other jurisdictions for which the recipient shall be solely liable and responsible. This PIM shall not be disseminated, distributed, transmitted or reproduced.
This PIM is divided into chapters & sub-sections only for the purpose of reading
convenience. Any partial reading of this PIM may lead to inferences, which may be at divergence with the conclusions based on the entirety of this PIM. Further, by accessing or reviewing a copy of this PIM, the recipient accepts the terms of this Disclaimer, which forms an integral part of this PIM.
All acts, deeds and things done or caused or intended to be done, or information provided, by AIAHL, the Company and TA hereunder are based on and in reliance of your acceptance of the terms and conditions of this Disclaimer and this PIM.
# TABLE OF CONTENTS
1. INTRODUCTION ........................................................................................................... 13
2. COMPANY OVERVIEW ............................................................................................. 20
3. COMPANY DETAILS .................................................................................................. 25
4. GROUND HANDLING INDUSTRY OVERVIEW ......................................................... 40
5. PROCESS OF PROPOSED TRANSACTION .............................................................. 46
6. INSTRUCTION FOR SUBMISSION OF EOI ............................................................ 48
7. ELIGIBILITY CRITERIA ............................................................................................... 56
8. DISQUALIFICATIONS .................................................................................................. 64
ANNEXURE 1: ADVERTISEMENT .................................................................................. 71
ANNEXURE 2: FORMAT FOR LETTER OF EOI (SOLE BIDDER) ............................. 72
ANNEXURE 3: FORMAT FOR LETTER OF EOI (CONSORTIUM) ............................. 77
ANNEXURE 4: STATEMENT OF LEGAL CAPACITY FOR SOLE BIDDER ............... 82
ANNEXURE 5: STATEMENT OF LEGAL CAPACITY FOR A CONSORTIUM ............ 84
ANNEXURE 6: FORM A ................................................................................................. 86
ANNEXURE 7: POWER OF ATTORNEY ....................................................................... 91
ANNEXURE 8: FORMAT FOR CONSORTIUM AGREEMENT ..................................... 93
ANNEXURE 9: CONFIDENTIALITY UNDERTAKING .................................................. 98
ANNEXURE 10: DEPARTMENT OF INVESTMENT AND PUBLIC ASSET MANAGEMENT (DIPAM) GUIDELINES ........................................................................................................ 110
ANNEXURE 11: DECLARATION IN RELATION TO STATEMENT OF LEGAL PROCEEDINGS .................................................................................................................. 112
ANNEXURE 12: DECLARATION FOR SECURITY CLEARANCE .................................. 114
ANNEXURE 13: GUIDELINES FOR EMPLOYEE BIDS IN STRATEGIC SALE ............ 117
ANNEXURE 14: POWER OF ATTORNEY FOR EMPLOYEE PARTICIPATION ............. 119
ANNEXURE 15: DIPAM GUIDELINES FOR EMPLOYEES BIDS ................................ 121
ANNEXURE 16: FORMAT FOR CERTIFICATE OF FINANCIAL CAPABILITY ............ 123
ANNEXURE 16 A: FORMAT FOR CERTIFICATE OF FINANCIAL CAPABILITY (NET WORTH) – APPLICABLE FOR EMPLOYEES .................................................................................. 125
ANNEXURE 16 B: FORMAT FOR COVERING LETTER FOR CERTIFICATE OF FINANCIAL CAPABILITY - (NET WORTH/ ACI) ................................................................. 127
ANNEXURE 16 C: FORMAT FOR CERTIFICATE OF FINANCIAL CAPABILITY (NET WORTH) – APPLICABLE FOR IB’S TAKING BENEFIT OF FINANCIAL STRENGTH OF PARENT/ CONTROLLING PARTNER (IN CASE IB IS AN LLP) ................................................................. 129
ANNEXURE 17: FORMAT FOR CERTIFICATE OF OUTSTANDING LITIGATION ........ 133
ANNEXURE 18 : FORMAT FOR CERTIFICATE OF CONTINGENT LIABILITIES .......... 134
ANNEXURE 19: FORMAT FOR CERTIFICATE ON NO PROHIBITION .......................... 135
ANNEXURE 20: AFFIDAVIT ......................................................................................... 136
ANNEXURE 21: FORMAT FOR CONFIRMATION BY PARENT / CONTROLLING PARTNER (IN CASE IB IS AN LLP) - APPLICABLE FOR IB’S TAKING BENEFIT OF FINANCIAL STRENGTH OF PARENT/CONTROLLING PARTNER (IN CASE IB IS AN LLP) ................................................................. 137
| Table | Description | Page |
|-------|-----------------------------------------------------------------------------|------|
| 1 | Company Registration Details of AIATSL | 25 |
| 2 | Station details where AIATSL provides services as on 1st January 2019 | 25 |
| 3 | Capital Structure of AIATSL as on 1st January 2019 | 29 |
| 4 | Board of Directors of AIATSL | 29 |
| 5 | Key Management Personnel of AIATSL as on 1st January 2019 | 29 |
| 6 | Break-up of AIATSL employees as on 1st January 2019 | 30 |
| 7 | Break-up of Contract Employees of AIATSL as on 1st January 2019 | 30 |
| 8 | Indicative Position-wise employee details as on 1st January 2019 | 30 |
| 9 | Indicative List of permanent employees retiring in next 5 years | 31 |
| 10 | Indicative List of permanent employees of AI working in AIATSL retiring in the next 5 years | 31 |
| 11 | List of select benefits provided to AIATSL employees | 31 |
| 12 | Region and customer wise flights catered by AIATSL in FY2017-18 | 33 |
| 13 | Key customers of AIATSL as on 1st January 2019 | 34 |
| 14 | Summary of major ground support equipment as on 1st January 2019 | 35 |
| 15 | Profit and Loss Statement for AIATSL for FY2013-18 | 36 |
| 16 | Balance Sheet for AIATSL for FY2013-18 | 37 |
LIST OF FIGURES
Figure 1: Employee Expenses as % of Total Revenue of AIATSL for FY2014-18 ...........................................32
Figure 2: Pan India presence of AIATSL ............................................................................................................33
Figure 3: Freight Traffic at Indian Airports .......................................................................................................42
| Term | Definition |
|------------|-----------------------------------------------------------------------------|
| ACI | Available Capital for Investment - as defined in clause 7.3 (b) |
| Advertisement | The advertisement issued in the newspapers on 12th February 2019, inviting IBs to submit their EOIs for participating in the Proposed Transaction, enclosed as Annexure 1 |
| AI | Air India Limited |
| AIAHL | Air India Assets Holding Limited |
| AIATSL | Air India Air Transport Services Limited |
| AIF | Alternative Investment Fund registered with SEBI under the SEBI (Alternative Investment Funds) Regulations, 2012 (as amended or superseded from time to time) |
| APEDA | Agricultural and Processed Food Products Export Development Authority |
| Associate | “Associate”, in relation to another legal entity or juristic person, means a legal entity in which that other legal entity or juristic person has a significant influence (i.e. control of more than twenty per cent of total share capital, or of business decisions under an agreement). |
| Authorised Signatory | Authorised Signatory means a person who is a managing director or a director of the IB (sole bidder or member of Consortium, as applicable) and has been specifically authorised for the purpose of the Proposed Transaction and in whose favour the Power of Attorney in the form set out in Annexure 7 has been executed |
| Bid Process | Stage I and Stage II for the Proposed Transaction are collectively referred to as ‘Bid Process’ |
| Bn | Billion |
| CAGR | Compounded Annual Growth Rate |
| CCI | Competition Commission of India |
| CIM | Confidential Information Memorandum |
| Civil Enclaves | As defined in the Ministry of Civil Aviation (Ground Handling Services) Regulations, 2017 |
| CGOCS | Central Government Owned Cooperative Societies |
| Company | Air India Air Transport Services Limited |
| Consortium | The consortium of eligible entities submitting the EOI together in response to the PIM |
| Controlling Partner | Controlling Partner in relation to a LLP means any one/single partner having Control over such legal entity. For the purposes of this definition “Control” shall mean more than 50% economic ownership (share of the profits and losses and the rights to receive distributions) and right to control the management or policy decisions by virtue of management rights or partnership deed or voting agreements or in any other manner. |
| Term | Definition |
|-----------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Controlling Shareholder(s) | Controlling Shareholder(s) in relation to an IB means any entity having Control over such legal entity. For the purposes of this definition of Controlling Shareholder(s) “Control” shall have the meaning set forth in the Section 2(27) of the Companies Act, 2013 |
| CPSE | Central Public Sector Enterprises |
| DGCA | Directorate General of Civil Aviation |
| DIPAM | Department of Investment and Public Asset Management, Government of India |
| DIPP | Department of Industrial Policy and Promotion, Ministry of Commerce and Industry, Government of India |
| EBIT | Earnings before interest and tax |
| EBITDA | Earnings before interest, tax, depreciation and amortization |
| EOI | As defined in clause 6.1 |
| EOI Deadline | As defined in clause 1.2 |
| ESOP | Employee stock ownership plan, proposed to be offered to the employees of AIATSL by AIAHL |
| EY or TA | Ernst and Young LLP, India, the Transaction Advisor for the Proposed Transaction |
| Fund | An AIF or a Foreign Investment Fund, as applicable |
| FDI Policy | The Consolidated FDI Policy effective from August 28, 2017 issued by the DIPP (as amended, modified or superseded from time to time), together with press notes issued by the DIPP from time to time, and, if applicable, the Foreign Exchange Management (Transfer or Issue of Securities by a Person Resident Outside India) Regulations, 2017 (as amended, modified or superseded from time to time) |
| FEMA, 1999 | Foreign Exchange Management Act, 1999, as amended, modified or superseded from time to time |
| FTC | Fixed term contract |
| FY | Financial Year |
| Foreign Investment Fund | Means any appropriately regulated investment fund which is set up in any country outside India, but shall exclude entities that fall within the Negative List. The expression “appropriately regulated” means that the Foreign Investment Fund or its investment manager is regulated or supervised by the securities market regulator or the banking regulator or other relevant statutory authority of the concerned foreign jurisdiction. |
| GDP | Gross Domestic Product |
| GOI | Government of India, which shall include all its ministries (including without limitation, MOCA) and departments (including without limitation, DIPAM) |
| H1 bidder | As defined in clause 5.7 |
| Term | Definition |
|------|------------|
| IATA | International Air Transport Association |
| IB | Interested Bidder shall mean (unless specified otherwise),
• in case of a sole bidder, the entity itself
• in case of a Consortium, each member of the Consortium |
| INR | Indian Rupee |
| ISAGO | IATA Safety Audit for Ground Operations |
| JV | Joint Venture |
| Km | Kilometres |
| Lead Member | As defined in clause 7.7 (a) and 7.7 (b) |
| MHA | Ministry of Home Affairs, Government of India |
| Mn | Million |
| MOCA | Ministry of Civil Aviation, Government of India |
| Negative List | Negative List means:
a) entities incorporated or managed from Pakistan and Bangladesh
b) entities incorporated or managed from countries identified as non-co-operative countries and territories, by the Financial Action Task Force (FATF) or as notified by the RBI
c) Entities incorporated or managed by persons or entities identified as posing significant risk of committing acts of terrorism as advised by the RBI to banks, from time to time |
| Net Worth | shall have the meaning set out in clause 7.3 |
| OCB | Erstwhile Overseas Corporate Bodies (OCB) as defined in the FDI Policy |
| P&L | Profit and Loss |
| Parent | Parent in relation to a legal entity means any person having Control over such legal entity.
For the purposes of this definition “Control” shall mean more than 50% ownership (legal and beneficial/economic) of the legal entity and the right to control the management or policy decisions by virtue of voting arrangements or in any other manner along with the right to appoint majority of the directors. |
| Pax | Passengers |
| PAT | Profit After Tax |
| PBT | Profit Before Tax |
| PIM | Preliminary Information Memorandum |
| Proposed Transaction | Strategic sale of AIATSL by way of transfer of management control and sale of 100% equity share capital of AIATSL by AIAHL, out of which at least 98% shall be through strategic sale and up to 2% of equity share capital of AIATSL is |
| Term | Definition |
|------------|-----------------------------------------------------------------------------|
| ESOP | proposed to be offered to the employees of AIATSL by AIAHL as per the terms of an ESOP |
| Requisite Approvals | As defined in clause 6.19 |
| RBI | Reserve Bank of India |
| RCS | Regional Connectivity Scheme |
| RFP | Request for Proposal to be issued by AIAHL in relation to the Proposed Transaction |
| SEBI | Securities and Exchange Board of India |
| SPA | Share Purchase Agreement executed between AI and AIAHL on January 3, 2019 for transfer of AI's entire shareholding in AIATSL |
| TA | Transaction Advisor |
| ULD | Unit Load Device |
| USD | United States Dollar |
| Wilful Defaulter | As defined in Master Circular on Wilful Defaulters DBR.No.CID.BC.22/20.16.003/2015-16 issued by RBI on July 1, 2015, as amended, modified, or superseded from time to time. |
1. INTRODUCTION
1.1 Transaction Background
Air India Assets Holding Limited (AIAHL) has given ‘in-principle’ approval for the strategic sale of AIATSL by way of transfer of management control and sale of 100% equity share capital of AIATSL by AIAHL, out of which at least 98% shall be through strategic sale and up to 2% of equity share capital of AIATSL is proposed to be offered to the employees of AIATSL by AIAHL as per the terms of an ESOP. The details of the ESOP would be provided in the RFP.
EY is the transaction advisor for the above proposed strategic sale of AIATSL.
AIATSL was incorporated in June, 2003, as a wholly owned subsidiary of Air India (AI) to undertake ground handling and other activities (mutually agreed by AIATSL and AI) on behalf of AI. In February 2013, AI formally transferred the ground handling business of itself and its client airlines as well as cargo warehousing business & cargo handling to AIATSL. In April, 2014, the Company obtained IATA membership accreditation, which enabled it to commence autonomous functioning effective from Financial Year 2014-15.
AIAHL has entered into Share Purchase Agreement (SPA) with AI for the purchase of the entire shareholding in the Company. In terms of the SPA, AI has agreed to sell its entire shareholding in AIATSL to AIAHL. The completion of the transfer of shares of AIATSL from AI to AIAHL is subject to customary conditions precedent, including, inter alia, the following key conditions precedent:
i. AI receiving the necessary approvals, consents and no-objection certificates from its lenders or any third parties whose approval is required for transfer of AIATSL; and
ii. Receipt of the respective certificate(s) from the appropriate income tax authorities in India given pursuant to Section 281 of the Indian Income-tax Act, 1961
AI is currently in the process of taking necessary actions to satisfy the above mentioned conditions precedent. It is expected that, subject to the satisfaction/waiver of the aforesaid conditions, the transfer of shares from AI to AIAHL shall be completed prior to the RFP stage.
Currently, AIATSL has arrangement/agreements with AI to provide ground handling services and utilize various facilities of AI. Such current arrangements/agreements between AI and AIATSL shall continue for a pre-defined period post sale of AIATSL as per the terms of certain agreements (which shall be disclosed in the RFP stage).
As on 1st January 2019, AIATSL’s authorized capital is INR 10,00,00,00,000 divided into 1,00,00,00,000 equity shares of INR 10 each and its paid up share capital is
INR 138,42,42,000 divided into 13,84,24,200 equity shares held by AIAHL. The shares of AIATSL are not listed on any stock exchange.
**Contact Details for Clarifications**
All enquiries related to the Proposed Transaction should be addressed to the following representative of EY at the common email ID email@example.com
Mr. Kuljit Singh
Partner, Ernst & Young LLP
All such enquiries should be emailed not later than the date mentioned in Clause 1.2. All communication shall clearly bear the following identification/title:
"Queries/ Request for Additional Information: PIM for Strategic Sale of Air India Air Transport Services Limited."
IBs should note that all correspondence, enquiries, requests for additional information and clarifications in relation to the Proposed Transaction should be routed and addressed only to the TA at the above email address. Neither the Company nor AIAHL shall be responsible in any manner to reply to any communication directly to the IBs or to respond to any communication sent directly to them by the IBs.
All responses to queries will be provided without revealing the source of the query. Further, AIAHL, the Company and the TA, reserve the right to not respond to queries or clarifications sought and to not provide information in addition to the information provided herein.
The PIM, or any other clarifications and common communications would be available on the following websites:
i. Website of TA at http://www.ey.com/in/en/home
ii. Website of AIAHL at http://www.aiahl.com
iii. Website of AIATSL at http://www.aiatsl.com
IBs are advised to check the above websites regularly for any updates on the Bid Process (defined below).
### 1.2 Important Dates
| Sr. No | Activity | Date | Time (Indian Standard Time) |
|--------|-----------------------------------------------|--------------------|------------------------------|
| 1. | Publication of Advertisement and Release of PIM | 12th February, 2019| NA |
| 2. | First day of submission of written queries on PIM | 13th February, 2019| NA |
| 3. | Last date for submission of written queries on PIM | 26th February, 2019| 17:00:00 Hrs |
| Sr. No | Activity | Date | Time (Indian Standard Time) |
|--------|--------------------------------------------------------------------------|------------|-----------------------------|
| 4. | Last date for release of response to queries | 5th March, 2019 | 17:00:00 Hrs |
| 5. | Last date and time (“EOI Deadline”) for submission of EOIs | 26th March, 2019 | 17:00:00 Hrs |
| 6. | Intimation to the Qualified Interested Bidders (QIB) | 9th April, 2019 | 17:00:00 Hrs |
The above dates may change at the discretion of AIAHL or TA.
The detailed instructions for submission of EOI are set out in clause 6 of the PIM.
1.3 This PIM contains the following:
(a) Part A
(i) Introduction
(ii) Company Overview
(iii) Company Details
(iv) Key Financials
(v) Industry Overview
(b) Part B
(i) Proposed Transaction Process
(ii) Instructions for Submission of EOI
(iii) Eligibility Criteria for IBs
(iv) Disqualifications
(v) Advertisement - Annexure 1
(vi) Format of EOI for a sole bidder - Annexure 2
(vii) Format of EOI for a Consortium - Annexure 3
(viii) Format of Statement of Legal Capacity for sole bidder - Annexure 4
(ix) Format of Statement of Legal Capacity for Consortium - Annexure 5
(x) Format of Form A - Annexure 6
(xi) Format of Power of Attorney - Annexure 7
(xii) Format of Consortium Agreement - Annexure 8
(xiii) Format of Confidentiality Undertaking – Annexure 9
(xiv) Office Memorandum in respect of DIPAM guidelines - Guidelines for qualification of Bidders seeking to acquire stakes in Public Sector Enterprises through the process of disinvestment - Annexure 10
(xv) Format of declaration with respect to statement of legal
proceedings in compliance with the DIPAM guidelines - Annexure 11
(xvi) Format of declaration with respect to security clearance - Annexure 12
(xvii) Guidelines for Management - Employee Bids in Strategic Sale - Annexure 13
(xviii) Power of Attorney for Employee Participation - Annexure 14
(ix) DIPAM Guidelines for Employees Bids - Annexure 15
(XX) Format of certificate from its statutory auditors (or in the event that the IB does not have a statutory auditor, the person who has undertaken an audit of the IB in the immediately preceding financial year) that IB meets the Financial Capability (Net Worth/ ACI), specifying the Net Worth/ ACI- Annexure 16
(XXI) Format of certificate from chartered accountant specifying the net worth of the employee (applicable in case of employee bids) - Annexure 16A
(XXII) Format of covering letter for certificate of Financial Capability (Net Worth/ ACI) - Annexure 16B
(XXIII) In case of IB taking benefit of financial strength of Parent, format of certificate from:
Statutory auditors of Parent of IB (or in the event that the Parent of IB does not have a statutory auditor, the person who has undertaken an audit of the Parent in the immediately preceding financial year)
Or
in case where Parent is a natural person or IB is an LLP, certificate from chartered accountant practicing in India that Parent of IB meets the Financial Capability (Net Worth/ ACI), specifying the Net Worth/ ACI- Annexure 16C
(XXIV) Statement of outstanding litigations along with a certificate that as per IB’s assessment, likely outcome of outstanding litigations against such IB, its Associates and Controlling Shareholder(s), shall not have any impact on IB’s capability to (a) participate in the Bid Process (b) undertake and consummate the Proposed Transaction and impact IB’s qualification in terms of the Eligibility Criteria - Annexure 17
(XXV) Statement of contingent liabilities along with a certificate that as per IB’s assessment, likely outcome of contingent liabilities of such IB, its Associate and Controlling Shareholder(s), shall not impact on IB’s capability to (a) participate in the Bid Process (b) undertake and consummate the Proposed Transaction and impact IB’s qualification in terms of the Eligibility Criteria - Annexure 18
(XXVI) Format for certificate on No Prohibition - Annexure 19
(xxvii) Format for Affidavit - IBs undertake all the information to be true and correct - Annexure 20
(xxviii) Format for Confirmation by Parent / Controlling Partner (in case IB is an LLP) - applicable for IB’s taking benefit of financial strength of Parent/Controlling Partner (in case IB is an LLP)
PART A
COMPANY OVERVIEW
2. COMPANY OVERVIEW
2.1 Company Profile
Air India Air Transport Services Limited
Air India Air Transport Services Limited ("AIATSL") was incorporated in June, 2003 as a wholly owned subsidiary of AI for providing manpower to various departments of AI. On 6th September, 2012, the Cabinet granted its approval to operationalise AIATSL as an independent entity for ground handling at all airports in India, except the airports where Air India SATS Airport Services Private Limited was already operational i.e., Hyderabad, Bengaluru, Delhi, Mangalore and Trivandrum.
With effect from 1st February 2013, AI decided to formally transfer ground handling business of AI and its client airlines as well as cargo warehousing business & cargo handling to AIATSL and consequently novated all third party ground handling contracts to AIATSL. Further, in April 2014, AIATSL obtained IATA membership accreditation. This enabled AIATSL to commence autonomous functioning effective Financial Year 2014-15.
AIAHL has entered into SPA with AI for the purchase of the entire shareholding in the Company. In terms of the SPA, AI has agreed to sell its entire shareholding in AIATSL to AIAHL. The completion of the transfer of shares of AIATSL from AI to AIAHL is subject to customary conditions precedent, including, inter alia, the following key conditions precedent:
i. AI receiving the necessary approvals, consents and no-objection certificates from its lenders or any third parties whose approval is required for transfer of AIATSL; and
ii. Receipt of the respective certificate(s) from the appropriate income tax authorities in India given pursuant to Section 281 of the Indian Income-tax Act, 1961
AI is currently in the process of taking necessary actions to satisfy the above mentioned conditions precedent. It is expected that, subject to the satisfaction/waiver of the aforesaid conditions, the transfer of shares from AI to AIAHL shall be completed prior to the RFP stage.
AIATSL, currently provides services at 76 airports (such as Mumbai, Chennai, Kolkata, Kochi, Calicut, Amritsar, Ahmedabad, Jaipur, Lucknow, Varanasi, Gaya, Goa and other domestic airports). Apart from handling the flights of AI and its subsidiary companies (i.e. Air India Express Limited and Airlines Allied Services Limited), ground handling is also provided for 37 foreign scheduled airlines, 4 domestic scheduled airlines, 4 regional airlines, 12 seasonal charter airlines, and 23 foreign airlines availing perishable cargo handling. Additionally, AIATSL also provides cabin cleaning and cabin dressing services besides undertaking repairs of
2.2 Current Shareholding Structure
Subject to the terms set out in this PIM, as a part of the strategic sale process, at least 98% equity stake in AIATSL is being proposed to be sold by AIAHL.
AI Assets Holding Limited
100%
Air India Air Transport Services Ltd.
Provides ground Handling services to AI Group and other airlines
transparent bidding process
- At all airports having annual passenger throughput of less than 10 million passengers per annum, based on the traffic output and airside and terminal building capacity, the airport operator may decide on the number of ground handling agencies, not exceeding three including that of – (a) the airport operator or its Joint Venture or its 100% owned subsidiary; (b) a Joint Venture or a subsidiary of Air India; and (c) any other ground handling agency appointed by the airport operator through a transparent bidding process.
- At all airports, the joint venture or the subsidiary of Air India shall match the lowest royalty paid by the other ground handling agencies, as long as majority share in such entity is with the Government.
- The above provisions relating to subsidiary or joint venture of the Air India shall apply so long as such ground handling agency remains a subsidiary or a fifty-fifty joint venture of a public sector undertaking and in case such ground handling agency ceases to be subsidiary or a fifty-fifty joint venture of a public sector undertaking, the above provisions shall continue to apply to such ground handling agency at all such airports where it is operating as a ground handling agency, for a period of thirty-six months from the date such ground handling agency ceased to be a subsidiary or a joint venture of a public sector undertaking.
COMPANY DETAILS
3. COMPANY DETAILS
3.1 Registration Details
Table 1: Company Registration Details of AIATSL
| Particulars | Details |
|-----------------------------|-------------------------------------------------------------------------|
| Name | Air India Air Transport Services Limited |
| Constitution | Public Limited Company |
| Date of Incorporation | June 2003 |
| Corporate Office | 2nd floor, GSD Complex, IGI Airport, Terminal- II, New Delhi-110037 |
| Registered Office | Airlines House, 113 Gurudwara Rakabganj Road, New Delhi - 110001 |
| CIN Number | U63090DL2003PLC120790 |
3.2 Station details where AIATSL provides services
Table 2: Station details where AIATSL provides services as on 1st January 2019
| S. No | Location | Activities Performed* |
|-------|------------|-----------------------|
| | | Northern Region |
| | | Stations other than Civil Enclaves |
| 1. | Amritsar | Passenger, Ramp, Cargo handling services |
| 2. | Lucknow | Passenger, Ramp, Cargo handling services |
| 3. | Jaipur | Passenger, Ramp, Cargo handling services |
| 4. | Varanasi | Passenger, Ramp, Cargo handling services |
| 5. | Bhopal | Passenger, Ramp, Cargo handling services |
| 6. | Bikaner | Passenger, Ramp handling services |
| 7. | Dharamsala | Passenger, Ramp handling services |
| 8. | Dehradun | Passenger, Ramp handling services |
| 9. | Delhi | Aircraft ULD & Meal Cart repair, Fabrication of Battery Carts for ATR aircrafts |
| 10. | Indore | Passenger, Ramp, Cargo handling services |
| 11. | Jabalpur | Passenger, Ramp handling services |
| 12. | Khajuraho | Passenger, Ramp, Cargo handling services |
| 13. | Kullu | Passenger, Ramp handling services |
| 14. | Ludhiana | Passenger, Ramp handling services |
| 15. | Raipur | Passenger, Ramp, Cargo handling services |
| 16. | Shimla | Passenger, Ramp handling services |
| 17. | Udaipur | Passenger, Ramp, Cargo handling services |
| S. No | Location | Activities Performed* |
|-------|--------------|------------------------------------------------------------|
| 18. | Pantnagar | Passenger, Ramp handling services |
| 19. | Pathankot | Passenger, Ramp handling services |
**Stations which are Civil Enclaves**
| S. No | Location | Activities Performed* |
|-------|--------------|------------------------------------------------------------|
| 20. | Srinagar | Passenger, Ramp, Cargo handling services |
| 21. | Jammu | Passenger, Ramp, Cargo handling services |
| 22. | Leh | Passenger, Ramp, Cargo handling services |
| 23. | Agra | Passenger, Ramp, Cargo handling services |
| 24. | Allahabad | Passenger, Ramp handling services |
| 25. | Gwalior | Passenger, Ramp handling services |
| 26. | Gorakhpur | Passenger, Ramp handling services |
| 27. | Jodhpur | Passenger, Ramp, Cargo handling services |
| 28. | Bhatinda | Passenger, Ramp handling services |
| 29. | Chandigarh | Passenger, Ramp, Cargo handling services |
**Southern Region**
**Stations other than Civil Enclaves**
| S. No | Location | Activities Performed* |
|-------|--------------|------------------------------------------------------------|
| 1. | Chennai | Passenger, Ramp, Cargo handling services, Deep cleaning |
| 2. | Cochin | Passenger, Ramp, Cargo handling services |
| 3. | Coimbatore | Passenger, Ramp, Cargo handling services |
| 4. | Kannur | Passenger, Ramp, Cargo handling services |
| 5. | Kozhikode | Passenger, Ramp, Cargo handling services and Cargo warehousing |
| 6. | Madurai | Passenger, Ramp, Cargo handling services |
| 7. | Trichy | Passenger, Ramp, Cargo handling services |
| 8. | Agatti | Passenger, Ramp handling services |
| 9. | Tirupati | Passenger, Ramp, Cargo handling services |
| 10. | Vijayawada | Passenger, Ramp handling services |
| 11. | Hubballi | Passenger, Ramp handling services |
| 12. | Belgaum | Passenger, Ramp, Cargo handling services |
**Stations which are Civil Enclaves**
| S. No | Location | Activities Performed* |
|-------|--------------|------------------------------------------------------------|
| 13. | Vishakhapatnam | Passenger, Ramp, Cargo handling services |
**Eastern Region**
**Stations other than Civil Enclaves**
| S. No | Location | Activities Performed* |
|-------|--------------|------------------------------------------------------------|
| 1. | Kolkata | Passenger, Ramp, Cargo handling services and Deep cleaning |
| S. No | Location | Activities Performed* |
|-------|------------|-----------------------|
| 2. | Gaya | Passenger, Ramp, Cargo handling services |
| 3. | Bhubaneswar| Passenger, Ramp, Cargo handling services |
| 4. | Agartala | Passenger, Ramp, Cargo handling services |
| 5. | Aizwal | Passenger, Ramp, Cargo handling services |
| 6. | Dibrugarh | Passenger, Ramp, Cargo handling services |
| 7. | Dimapur | Passenger, Ramp, Cargo handling services |
| 8. | Durgapur | Passenger, Ramp, Cargo handling services |
| 9. | Guwahati | Passenger, Ramp, Cargo handling services |
| 10. | Imphal | Passenger, Ramp, Cargo handling services |
| 11. | Passighat | Passenger, Ramp handling services |
| 12. | Patna | Passenger, Ramp, Cargo handling services |
| 13. | Ranchi | Passenger, Ramp, Cargo handling services |
| 14. | Shillong | Passenger, Ramp handling services |
| 15. | Lilabari | Passenger, Ramp handling services |
**Stations which are Civil Enclaves**
| S. No | Location | Activities Performed* |
|-------|------------|-----------------------|
| 16. | Silchar | Passenger, Ramp handling services |
| 17. | Tezpur | Passenger, Ramp handling services |
| 18. | Bagdogra | Passenger, Ramp, Cargo handling services |
| 19. | Port Blair | Passenger, Ramp, Cargo handling services |
**Western Region**
**Stations other than Civil Enclaves**
| S. No | Location | Activities Performed* |
|-------|------------|-----------------------|
| 1. | Mumbai | Passenger, Ramp, Cargo handling services, Cargo warehousing, Deep cleaning and APEDA handling |
| 2. | Ahmedabad | Passenger, Ramp, Cargo handling services |
| 3. | Nagpur | Passenger, Ramp, Cargo handling services |
| 4. | Aurangabad | Passenger, Ramp, Cargo handling services |
| 5. | Rajkot | Passenger, Ramp, Cargo handling services |
| 6. | Surat | Passenger, Ramp, Cargo handling services |
| 7. | Vadodara | Passenger, Ramp, Cargo handling services |
| 8. | Diu | Passenger, Ramp handling services |
| 9. | Bhavnagar | Passenger, Ramp handling services |
| 10. | Shirdi | Passenger, Ramp handling services |
| 11. | Nanded | Passenger, Ramp, Cargo handling services |
| 12. | Kolhapur | Passenger, Ramp handling services |
| S. No | Location | Activities Performed* |
|-------|----------|----------------------|
| 13. | Goa | Passenger, Ramp, Cargo handling services |
| 14. | Pune | Passenger, Ramp, Cargo handling services |
| 15. | Jamnagar | Passenger, Ramp, Cargo handling services |
| 16. | Bhuj | Passenger, Ramp handling services |
*The details of the activities performed are given below:
**Passenger Handling** is providing assistance to the passengers in the terminal building, who are travelling by air. Passenger handling services comprises of ticketing check, document verification, checking in passengers, baggage check-in & handling/baggage delivery, wheel chair services, making announcements, and assisting with security and boarding/disembarking.
**Ramp Handling** is servicing of aircraft when it is parked on reserved area for maintenance and parking of aircraft (ramp) at airport. The ramp handling consists of aircraft loading/unloading, cargo & baggage handling, aircraft cabin appearance, lavatory and water servicing, aircraft towing/pushback and passenger transportation from airport terminal to aircraft and vice-versa.
**Cargo Handling** is the service provided for the different commodities of cargo transported by air. Cargo handling is a process of receipt/dispatch, carting, screening, loading/unloading, packing/unpacking of cargo in a designated cargo warehouse at airports.
3.3 Capital Structure
AIATSL is 100% owned by AIAHL
Table 3: Capital Structure of AIATSL as on 1st January 2019
| Particulars | No. of Equity Shares (Mn) | Share Capital (INR Mn) |
|-------------------------------------------------|---------------------------|------------------------|
| Authorized Share Capital | 1,000 | 10,000 |
| Issued, Subscribed & Paid-up Share Capital | 138.4 | 1,384.2 |
*Face value of each Equity Share is INR 10
3.4 Board of Directors
The board of directors of AIATSL, as on 1st January 2019, comprised the following members:
Table 4: Board of Directors of AIATSL
| S. No. | Name and Designation | DIN |
|--------|--------------------------------------|---------|
| 1. | Shri Pradeep Singh Kharola | 05347746|
| 2. | Shri Vinod Hejmadi | 07346490|
| 3. | Smt. Gargi Kaul | 07173427|
| 4. | Shri Satyendra Kumar Mishra | 07728790|
3.5 Key Management Personnel
Brief details of the Key Management Personnel of AIATSL are as given below.
Table 5: Key Management Personnel of AIATSL as on 1st January 2019
| S. No. | Name | Designation | Qualification | Years of Experience |
|--------|-----------------------|---------------------------|--------------------------|---------------------|
| 1. | Capt. Ashvini K. Sharma | Chief Executive Officer | Graduate from National Defence Academy | 10 years in Indian Army and 33 years in AI (Commercial, Marketing and Ground Handling) |
| 2. | Shri JV Ravi Kumar* | Chief Financial Officer | B.Sc, ACA, MBA | 25 years in AI |
| 3. | Ms. Poonam Bharwani* | Company Secretary | B.Com, ACS | 27 years in AI |
* Permanent employees of AI, presently working in AIATSL
3.6 Employee Strength
The total manpower of the Company under various categories as on 1st January 2019 is provided in the table below.
Table 6: Break-up of AIATSL employees as on 1st January 2019
| | Permanent Employees of AIATSL¹ | Contract Employees of AIATSL⁴ | Permanent Employees* of AI working in AIATSL |
|----------------------|---------------------------------|------------------------------|---------------------------------------------|
| AIATSL | 1,372 | 11,790 | 619 |
¹ The permanent employees of AIATSL were permanent employees of AI transferred to AIATSL
⁴ Contract employees are engaged by the company for varying periods ranging from 6 months to 5 years
* These employees would have the option of getting absorbed in AIATSL (or else they would be reverted back to AI) before the issue of RFP/Confidential Information Memorandum
The split of Contract Employees of AIATSL is given below:
Table 7: Break-up of Contract Employees of AIATSL as on 1st January 2019
| Company (where contract employees of AIATSL work) | Contract employees of AIATSL |
|--------------------------------------------------|------------------------------|
| Air India Ltd. | 2,554# |
| Hotel Corporation of India | 14 |
| Air India Engineering Services Ltd. | 68 |
| Air India Express Ltd. | 8 |
| Alliance Air | 2 |
| **Sub-Total** | **2,646’** |
| Air India Air Transport Services Ltd. | 9,144 |
| **Total** | **11,790** |
# includes 2,300 Security Agents and 254 staff in other departments
’ These employees are not directly employed in the Ground Handling operations of AIATSL
Table 8: Indicative Position-wise employee details as on 1st January 2019
| Designation | Permanent Employees of AIATSL | Contract Employees of AIATSL |
|--------------------------------------|-------------------------------|------------------------------|
| Executive (AGM and above) | 23 | 3 |
| Officers (AM to Sr. Mgr.) | 77 | 262 |
| Non Managerial / Employees | 1,272 | 11,525 |
| **Total No. of Employees working in AIATSL** | **1,372** | **11,790** |
Approx. 42% of the permanent employees of AIATSL will be retiring in the next 5 years. Below is the break-up of the same:
Table 9: Indicative List of permanent employees retiring in next 5 years
| | Up to 31st March 2019 | FY2019-20 | FY2020-21 | FY2021-22 | FY2022-23 | Total |
|--------------------------------|-----------------------|-----------|-----------|-----------|-----------|-------|
| Permanent employees of AIATSL | 65 | 131 | 120 | 131 | 129 | 576 |
Note: The above is an indicative list only, detailed list shall be provided at RFP stage.
Table 10: Indicative List of permanent employees of AI working in AIATSL retiring in the next 5 years
| | Up to 31st March 2019 | FY2019-20 | FY2020-21 | FY2021-22 | FY2022-23 | Total |
|--------------------------------|-----------------------|-----------|-----------|-----------|-----------|-------|
| Permanent Employees of AI working in AIATSL | 20 | 46 | 54 | 68 | 78 | 266 |
Note: The above is an indicative list only, detailed list shall be provided at RFP stage
The following broad list of benefits are provided to AIATSL employees:
Table 11: List of select benefits provided to AIATSL employees
| Benefits | Permanent* | Contract |
|---------------------------------|------------|----------|
| Passage entitlements\(^3\) | ✓ | |
| Provident fund\(^4\) | ✓ | ✓ |
| Gratuity\(^5\) | ✓ | ✓ |
| Medical facilities\(^6\) | ✓ | ✓ |
| Holiday home\(^7\) | ✓ | |
| Encashment of Privilege Leave\(^8\) | ✓ | ✓ |
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\(^3\)Passage entitlement policy of AI has been made applicable to permanent employees of AIATSL (serving/retired) and their families. This provides a fixed number of free/subsidized travel on AI operated flights, on an annual basis. The details of the same would be shared at the RFP stage.
\(^4\)Provident fund - For permanent employees of AIATSL, during the service, an employee contributes 10% of his pay plus dearness allowance and an equal amount is contributed by the employer. Out of the current permanent employees of AIATSL, some employees have been permanently transferred from AI and the provident fund benefits of these employees will continue under the AI provident fund trust (details to be included in the RFP). For Contract employees, during the service, an employee contributes 12% of his pay plus dearness allowance and an equal amount is contributed by the employer.
\(^5\)Gratuity – Employee is eligible for Gratuity on completion of 5 years of service or more and is capped at INR 2,000,000 per employee
\(^6\)Medical Facilities –
i) For permanent employees of AIATSL (serving / retired): Permanent employee is entitled for medical facility for self and voluntary family medical scheme with monthly contributions made by the employees for family (in line with AI medical policy). At the time of superannuation, voluntary scheme with one-time contribution made by the employee, covers employee and spouse (in line with AI medical policy). The cost of the same would be borne by AI.
ii) For Contract employees: Contract employees are covered as per eligibility through ESIC/Medical Health Insurance. The contract employees who are not eligible under the Employees’ State Insurance Act, 1948 are required to purchase medi-claim insurance and AIATSL reimburses the premium paid by the employees, subject to prescribed limits.
\(^7\)Holiday home facility – AI has agreements with various hotels/tourism development corporation wherein the AI employees (permanent and retired) are provided with subsidized room rentals, value added services and access to other facilities. Permanent employees of AIATSL can apply for the facility for themselves or on behalf of their spouse.
\(^8\)Privilege Leaves – Subject to a maximum of 300 days and subject to approval for permanent employees. The benefit is available to contract employees based on the contract terms.
| Benefits | Permanent* | Contract |
|--------------------------------|------------|----------|
| Encashment of Sick Leave<sup>9</sup> | ✓ | |
| Contributory Pension Scheme<sup>10</sup> | | |
| Retirement Gift<sup>11</sup> | ✓ | |
<sup>*All retired permanent employees of AIATSL are erstwhile AI permanent employees. Retirement benefits for them will be provided by AI</sup>
A more detailed list of benefits shall be provided as a part of the RFP.
A comparison of the employee expenses as % of total revenues for the last 5 years is provided below:
**Figure 1: Employee Expenses as % of Total Revenue of AIATSL for FY2014-18**
<sup><sup>9</sup>Encashment of Sick Leaves – Sick leave, standing to the credit of all existing permanent employees as on 1st July 2012, stand frozen and the employees are allowed to encash the balance leaves (up to 120 days) only at the time of retirement (as per AI policy).</sup>
<sup><sup>10</sup>Contributory Pension Scheme – Permanent employees contribute to accumulate corpus during the service. Annuity Insurance is purchased through Life Insurance Corporation.</sup>
<sup><sup>11</sup>Retirement Gift – Sum of INR 5,000 payable towards retirement gift to Permanent employees who have completed 25 years of satisfactory service and INR 3,000 for those who have completed less than 25 years</sup>
3.7 Operations
AIATSL is managing ground handling operations at 76 airports in India. Following map shows the presence of AIATSL across India:
*Figure 2: Pan India presence of AIATSL*
| Region | Air India | Alliance Air | Air India Express | Other Airlines | Unscheduled operators | Haj flights | Total |
|----------|-----------|--------------|-------------------|---------------|-----------------------|-------------|-------|
| Northern | 13,765 | 7,875 | 1,451 | 2,120 | | | |
| Southern | 15,934 | 6,163 | 8,382 | 16,198 | | | |
| Eastern | 17,997 | 2,506 | 212 | 5,270 | | | |
| Western | 34,348 | 2,915 | 1,127 | 5,108 | | | |
| **Total**| **82,044**| **19,459** | **11,172** | **28,696** | **1,467** | **632** | **143,470** |
Detailed break-up shall be provided during the RFP Stage.
3.8 Key customers
As on 1st January 2019, AIATSL caters to 46 airline operators (including airlines of Air India Group); details elucidated in table below.
Table 13: Key customers of AIATSL as on 1st January 2019
| S. No. | Airlines | S. No. | Airlines | S. No. | Airlines |
|--------|---------------------------|--------|---------------------------|--------|---------------------------|
| 1 | Air Asia International | 17 | Island Aviation | 33 | Spice Jet Cargo |
| 2 | Air India | 18 | Jet Airways | 34 | SriLanka Airways |
| 3 | Air India Express | 19 | Korean Air | 35 | Star Air |
| 4 | Air Mauritius | 20 | Kuwait Airways | 36 | Thai Air Asia |
| 5 | All Nippon Airways | 21 | Lakshwadeep (Helicopters) | 37 | Thai Airways |
| 6 | Alliance Air | 22 | Lufthansa | 38 | Thai Smile Airways |
| 7 | Azur Air | 23 | Malaysia Airlines | 39 | Turbo Megha |
| 8 | Bhutan Airways | 24 | Myanmar Airlines | 40 | Turkmenistan Airlines |
| 9 | Biman Bangla | 25 | Myanmar Airways International | 41 | Turkish Airlines Cargo |
| 10 | Buddha Air | 26 | Nepal Airlines | 42 | United Airlines |
| 11 | China Eastern Airlines | 27 | Novo Air | 43 | Uni-Top Airlines |
| 12 | EgyptAir | 28 | Qatar Airways | 44 | US Bangla Airlines |
| 13 | Emirates | 29 | Saudi Arabian Airlines | 45 | Uzbekistan Airlines |
| 14 | Fly Dubai | 30 | Scoot Tiger Airways | 46 | Vistara |
| 15 | Garuda Indonesia | 31 | Silk Air | 47 | Yemenia – Yemen Airways |
| 16 | GoAir | 32 | Singapore Airlines Limited| 48 | Zoom Air |
3.9 Ground support equipment
AIATSL, at present, is operational at 76 airports across India and has a large ground handling support equipment base, as detailed in the table below:
Table 14: Summary of major ground support equipment as on 1st January 2019
| Sr.No | Equipment (Nos.) | North | South | East | West | Grand Total |
|-------|----------------------------------------|-------|-------|------|------|-------------|
| 1. | ACU (Air Conditioning Unit) | 11 | 21 | 6 | 15 | 53 |
| 2. | Ambulift | 0 | 5 | 2 | 4 | 11 |
| 3. | ASU (Air Start Unit) | 21 | 23 | 21 | 18 | 83 |
| 4. | B-CART (Battery Cart) | 17 | 6 | 6 | 8 | 37 |
| 5. | Conveyor Belt Loader- Self Propelled | 26 | 62 | 31 | 55 | 174 |
| 6. | Conveyor Belt Loader- Towable | 49 | 29 | 44 | 30 | 152 |
| 7. | Lowe Deck Container/Pallet Loader | 19 | 27 | 11 | 36 | 93 |
| 8. | Cargo Transporter | 0 | 19 | 7 | 14 | 40 |
| 9. | Diesel Tractor | 59 | 84 | 63 | 131 | 337 |
| 10. | Equipment Tow Tug- Diesel | 6 | 9 | 6 | 52 | 73 |
| 11. | Equipment Tow Tug-Electric | 6 | 24 | 18 | 46 | 94 |
| 12. | FB (Fuel Bowser) | 3 | 7 | 2 | 6 | 18 |
| 13. | FL (Fork Lift) | 1 | 20 | 11 | 64 | 96 |
| 14. | Food High Lift | 0 | 0 | 0 | 15 | 15 |
| 15. | GPU (Ground Power) | 33 | 40 | 30 | 45 | 148 |
| 16. | MDL (Main Deck Loader) | 1 | 10 | 3 | 6 | 20 |
| 17. | PB (Aircraft Pushback Tractor) | 26 | 32 | 18 | 32 | 108 |
| 18. | Airport Passenger Bus | 9 | 18 | 14 | 24 | 65 |
| 19. | Passenger Stair – Self Propelled | 35 | 52 | 24 | 63 | 174 |
| 20. | Passenger Stair –Towable | 80 | 47 | 70 | 39 | 236 |
| 21. | TB (Tow Bar) | 62 | 86 | 45 | 75 | 268 |
| 22. | Lavatory Service Vehicle- Self-propelled | 10 | 12 | 6 | 15 | 43 |
| 23. | Lavatory Service Cart-Towable | 10 | 08 | 09 | 03 | 30 |
| 24. | Potable Water Service Vehicle- Self Propelled | 9 | 13 | 07 | 23 | 52 |
| 25. | Potable Water Service Cart-Towable | 4 | 3 | 8 | 0 | 15 |
| 26. | Tempo Traveller/Bus | 0 | 3 | 1 | 26 | 30 |
Grand Total | 497 | 660 | 463 | 845 | 2,465 |
3.10 Safety and Quality Control
Safety is one of the core business functions of AIATSL. Further, AIATSL is committed to providing their customers with the highest level of product and service quality.
3.11 Real Estate Assets
As on date, AIATSL does not own any land and buildings but is in physical possession and use of various land and buildings of AI (owned by AI or against payment of rent by AI to the land owner/lessor/licensor). Subject to the requisite approval/no-objection certificates from the land owner(s)/lessor(s)/licensor(s) and other third parties, after sale, AIATSL will continue to possess and will have the right to use such land and buildings (with distinct and demarcated ingress and egress rights), for a period of three (3) years from the completion of the Proposed Transaction, on such terms as may be specified. The details of assets/land will be available in the data room at the RFP stage.
3.12 Key Financials
Note: In this section, detailed financials are being provided for reference only. However, IBs are encouraged to refer to the detailed financial statements for AIATSL, from the website of AI AHL. The financials for the period 2017-2018 are as per the provisional financial statements. Any changes with respect to the same, based on the audited financial statements, would be provided in the RFP.
3.12.1 Profit and Loss Statement
A brief summary of the Profit and Loss Account is provided below:
Table 15: Profit and Loss Statement for AIATSL for FY2013-18
| Financial Year (INR Mn) | 2012-13 (Audited) | 2013-14 (Audited) | 2014-15 (Audited) | 2015-16 (Audited) | 2016-17 (Audited) | 2017-18 (Prov.) |
|------------------------|-------------------|-------------------|-------------------|-------------------|-------------------|-----------------|
| Operating Revenue | 748 | 1,014 | 6,449 | 5,943 | 5,968 | 6,456 |
| Other Income | 2 | 4 | 21 | 426 | 277 | 224 |
| **Total Revenue** | **750** | **1,018** | **6,470** | **6,369** | **6,245** | **6,680** |
| Y-o-Y increase | | 36% | 535% | -2% | -2% | 7% |
| Employee Expenses | 562 | 716 | 4,413 | 4,056 | 4,204 | 4,574 |
| **Employee Expenses % of Total Revenue** | **75%** | **70%** | **68%** | **64%** | **67%** | **68%** |
| Other Expenses | 178 | 275 | 843 | 1,110 | 1,129 | 635 |
| **Total Expenses** | **740** | **992** | **5,256** | **5,166** | **5,332** | **5,209** |
| EBITDA (Excluding Other Income) | 8 | 22 | 1,194 | 777 | 636 | 1,247 |
*Note: The figures for 2017-18 are provisional and subject to change based on the audited financial statements.*
| Financial Year (INR Mn) | 2012-13 (Audited) | 2013-14 (Audited) | 2014-15 (Audited) | 2015-16 (Audited) | 2016-17 (Audited) | 2017-18 (Prov.) |
|------------------------|-------------------|-------------------|-------------------|-------------------|-------------------|-----------------|
| EBITDA Margin (%) | 1% | 2% | 19% | 13% | 11% | 19% |
| EBITDA (Including Other Income) | 10 | 26 | 1,214 | 1,203 | 913 | 1,471 |
| EBITDA Margin (%) (Including Other Income) | 1% | 3% | 19% | 19% | 15% | 22% |
| Depreciation | - | 0 | 156 | 179 | 192 | 249 |
| EBIT | 10 | 26 | 1,058 | 1,024 | 721 | 1,222 |
| Financial Costs | - | 1 | 1 | - | - | - |
| Prior Period Adjustments (Net) | - | - | - | -25 | 104 | - |
| Profit/ Loss before Exceptional & Extraordinary Items and Tax | 10 | 25 | 1,057 | 1,049 | 617 | 1,222 |
| Exceptional Items | -0 | - | -20 | -1 | - | - |
| PBT | 10 | 25 | 1,038 | 1,048 | 617 | 1,222 |
| PBT Margin | 1% | 2% | 16% | 16% | 10% | 18% |
| Taxes | 5 | 3 | 131 | 34 | 282 | 511 |
| PAT | 5 | 22 | 907 | 1,014 | 334 | 711 |
| PAT Margin | 1% | 2% | 14% | 16% | 5% | 11% |
* Out of the same, Revenue of INR 668 Mn is generated from stations which are Civil Enclaves
### 3.12.2 Balance Sheet
A brief summary of the Balance Sheet is provided below:
**Table 16: Balance Sheet for AIATSL for FY2013-18**
| Financial Year (INR Mn) | 2012-13 (Audited) | 2013-14 (Audited) | 2014-15 (Audited) | 2015-16 (Audited) | 2016-17 (Audited) | 2017-18 (Prov.) |
|-------------------------|-------------------|-------------------|-------------------|-------------------|-------------------|-----------------|
| **Liabilities** | | | | | | |
| **Shareholder’s Funds** | | | | | | |
| Share Capital | 1 | 1 | 1 | 1,384 | 1,384 | 1,384 |
| Surplus in P&L | -25 | -3 | 904 | 1,918 | 2,253 | 671 |
| Sub Total | -24 | -2 | 905 | 3,303 | 3,637 | 2,055 |
| Share Application Money pending allotment | | | 1,384 | | | |
| **Non-Current Liabilities** | | | | | | |
| Financial Year (INR Mn) | 2012-13 (Audited) | 2013-14 (Audited) | 2014-15 (Audited) | 2015-16 (Audited) | 2016-17 (Audited) | 2017-18 (Prov.) |
|-------------------------|--------------------|--------------------|--------------------|--------------------|--------------------|-----------------|
| Other Long Term Liabilities | - | 1 | 3 | 3 | 3 | 3 |
| Long-Term Provisions | 12 | 18 | 1,447 | 1,617 | 1,749 | 3,211 |
| **Sub Total** | 12 | 19 | 1,450 | 1,620 | 1,752 | 3,214 |
| **Current Liabilities and Provisions** | | | | | | |
| Trade Payables | 55 | 154 | 57 | 87 | 351 | 127 |
| Other Current Liabilities| 64 | 19 | 591 | 801 | 987 | 1,679 |
| Short Term Provisions | 5 | 2 | 322 | 330 | 189 | 362 |
| **Sub Total** | 124 | 175 | 970 | 1,217 | 1,527 | 2,168 |
| **Total Liabilities** | 112 | 192 | 4,709 | 6,140 | 6,916 | 7,437 |
| **Assets** | | | | | | |
| **Non-Current Assets** | | | | | | |
| Net Asset block | 0 | 0 | 1,553 | 1,378 | 1,763 | 2,665 |
| **Total Non-Current Assets** | 0 | 0 | 1,553 | 1,378 | 1,763 | 2,665 |
| Deferred Tax Assets (Net)| 0 | 7 | 114 | 115 | 25 | 6 |
| Long Term Loans & Advances | 76 | 72 | 165 | 710 | 1,061 | 1,016 |
| **Sub-Total** | 76 | 79 | 278 | 825 | 1,086 | 1,022 |
| **Current Assets, Loans & Advances** | | | | | | |
| Trade Receivables | 23 | 107 | 2,419 | 3,223 | 3,625 | 3,149 |
| Cash and Bank Balance | 12 | 5 | 451 | 551 | 174 | 228 |
| Other Current Assets | 1 | 0 | 8 | 163 | 269 | 373 |
| **Sub Total** | 36 | 113 | 2,878 | 3,937 | 4,068 | 3,750 |
| **Total Assets** | 112 | 192 | 4,709 | 6,140 | 6,916 | 7,437 |
As on 31st March 2018, AIATSL does not have any term loan facilities with banks/financial institutions. Any changes with respect to the same (based on the audited financial statements) and details of the approvals required from the lenders (if any), for consummation of the Proposed Transaction, would be provided in the RFP.
### 3.12.3 Contingent Liabilities
As on 31st March 2018, AIATSL does not have any significant contingent liabilities. Any changes with respect to the same, based on the audited financial statements, would be provided in the RFP.
INDUSTRY OVERVIEW
4. GROUND HANDLING INDUSTRY OVERVIEW
4.1 Overview
Aircraft ground handling defines the servicing of an aircraft while it is on the ground and parked at a terminal gate of an airport.
Major categories of ground handling services are:
- **PASSENGER SERVICES**
- These services are provided at the airport terminal.
- Providing check-in counter services for the departing passengers.
- Providing gate arrival and departure services (boarding passengers, closing the flight etc.)
- Staffing the transfer counters, customer service counters, airline lounges, etc.
- **CABIN SERVICES**
- Cabin services include
- Cleaning the passenger cabin
- Replenishment of onboard consumables or washable items
- **RAMP SERVICES**
- These include services on ramp or apron, which include
- Aircraft marshalling
- Towing (pushback)
- Lavatory drainage and water cartage
- Air conditioning, Air-start units
- Luggage and air cargo handling
- Refueling, Ground power
- Passenger stairs and wheelchair lifts
- Routine and non-routine maintenance
- **CATERING SERVICES**
- Catering services include
- Loading of fresh food
- Unloading of used food and drinks
- Replacement of trolleys
The ground handling business is typically one of the most profitable business in the air transport value chain. The graph below depicts the economic profits in the air transport value chain (excluding fuel and labour)\(^{12}\).
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\(^{12}\) IATA Report
4.2 Ground Handling Market size
4.2.1 The global ground handling market size was estimated at USD 110 Bn in 2016 and is projected to reach USD 185 Bn by 2024 with CAGR of ~ 6.7%. It was estimated that, Asia Pacific aircraft ground handling market accounted for over USD 27.5 Bn during 2016 and is expected to grow on account of rising urbanization, increasing population, prominence of travelling by air, numerous initiatives by airport authorities for augmentation of airport and other infrastructure developments will further stimulate the industry in the region.\(^{13}\)
4.2.2 Cargo/logistics industry
Indian logistics industry was valued at an estimated US$ 260 Bn in 2017\(^{14}\). It has grown at a CAGR of over 14 per cent over the last five years. During FY 2017, air cargo/freight contributed ~1% in the total cargo movements in India, and accounted for 35% of the total shipment value\(^{15}\). Cargo/freight traffic handled by Indian Airports registered a growth of 7.3% (CAGR) during the period 2006-2018 and is expected to cross 11.4 Mn tonnes by 2032\(^{16}\). Expanding cargo-handling infrastructure at airports, demand for speedy delivery; larger trade and commerce and increase in the number of operating flights – are some of the key drivers for growth in freight traffic.
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\(^{13}\) https://www.gminsights.com/pressrelease/aircraft-ground-handling-system-market
\(^{14}\) http://www.imap.com/Reports/Logistics%20India%202017.pdf
\(^{15}\) https://www.businesswire.com/news/home/20171205006077/en/India-Freight-Market-Report-2017---Research
\(^{16}\) IBEF report on Aviation Sector, 2017
Future growth in international cargo traffic is expected to be stimulated by trade agreements and trade in sectors like electronics, garments and pharmaceuticals. Growth in domestic cargo traffic is expected to be led by expansion of industrial activities. Investments in airport and logistics infrastructure are also expected to drive demand of air cargo.
4.3 Ground Handling Growth drivers
1. **Strong growth in aviation market**
Growth in passenger traffic has been strong since the new millennium, especially with rising incomes and low-cost aviation; during FY 2008-18, domestic passenger traffic expanded at a CAGR of 10.8% and international passenger traffic registered growth at a CAGR of 8.2%. Further, by 2020, passenger traffic at Indian airports is expected to increase to 421 Mn from 309 Mn in 2017-18.
As per Airbus estimates, Domestic India is projected to be fastest growing aviation market at 10.7% CAGR (2016-26) and 8.8% CAGR (2026-36).
2. **Increasing aircraft fleet of airline operators**
The total fleet size of scheduled Indian operators as of September 2017 stands at 538 aircraft. Backed by strong demand (CAGR ~20% for last three years), the fleet size of airline operators in India is expected to grow significantly. Many Indian scheduled airline operators such as Jet Airways, Air
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17 Airports Authority of India’s website
18 IBEF reports
19 DGCA
Vistara, SpiceJet, and GoAir have already placed orders for fleet expansion to cater to increased demand, resulting in new business opportunities for the ground handlers.
3. **Government initiatives – Ground handling services at airports (as [er Airports Authority of India, Notification on October 26, 2018)**
Salient/select features of the policy are provided below. However, IBs are advised to refer the detailed policy/regulations.
- At airports with ≥ 10 million passengers per annum throughput, to have three ground handling agencies including that of (a) the airport operator or its joint venture or its 100% owned subsidiary; (b) a Joint Venture or a subsidiary of Air India; and (c) any other ground handling agencies appointed by the airport operator through a transparent bidding process.
- At airports with ≤ 10 million passengers per annum throughput, the airport operator to decide on the number of ground handling agencies, not exceeding three including that of - (a) the airport operator or its Joint Venture or its 100% owned subsidiary; (b) a Joint Venture or a subsidiary of Air India; and (c) any other ground handling agency appointed by the airport operator through a transparent bidding process.
- The above provisions relating to subsidiary or joint venture of the Air India shall apply so long as such ground handling agency remains a subsidiary or a fifty-fifty joint venture of a public sector undertaking and in case such ground handling agency ceases to be subsidiary or a fifty-fifty joint venture of a public sector undertaking, the above provisions shall continue to apply to such ground handling agency at all such airports where it is operating as a ground handling agency, for a period of thirty-six months from the date such ground handling agency ceased to be a subsidiary or a joint venture of a public sector undertaking;
- Ground handling agency, with foreign ownership of 50% or more of its paid-up capital shall not be allowed to undertake ground handling activities at Civil Enclaves
- No royalty is payable in case of self-handling
- At all airports, the joint venture of AI shall match the lowest royalty paid by the other ground handling agencies as long as the majority share in such entity is with the Government
- All airlines, joint ventures, subsidiaries, ground handling agencies shall enter into an agreement with the airport operator for the satisfactory observance of performance of standards as may be mutually acceptable
4. **Airport development and Regional Connectivity Scheme (RCS)**
The government has proposed to invest ~ USD 6 Bn\(^{20}\) in the next 5 years for development of airport infrastructure and with the launch of RCS scheme the demand for ground handlers in India is huge.
- In October 2016, the central government launched UDAN – the regional connectivity scheme for civil aviation to increase air travel penetration in
---
\(^{20}\)IBEF Report – December 2017 [https://www.ibef.org/download/Airports-December-20161.pdf]
India to underserved routes. In the first phase, 22 airports are proposed to be connected.
- The regional connectivity scheme will be applicable on route length between 200 to 800 km with no lower limit set for hilly, remote, island and security sensitive regions.
- The Central government will provide concessions to the tune of 2% excise on Value Added Tax (VAT) and service tax at 1/10th the rate and liberal code sharing for regional connectivity scheme airports.
- Market-based reverse bidding mechanism to determine least VGF to select the airline operator with the right to match to the initial proposer. The VGF will be reduced if passenger load factor remains high and will be discontinued after 3 years when route becomes self-sustainable.
PART B
5. PROCESS OF PROPOSED TRANSACTION
5.1 Department of Investment and Public Asset Management (DIPAM), under the Ministry of Finance, has/is managing multiple transactions for GOI’s disinvestment of equity, sale of equity through offer for sale or private placement or any other mode in Central Public Sector Undertakings. DIPAM has, in respect of such disinvestments, issued various guidelines and memoranda summarising the best practices and processes to be followed in disinvestments. To benefit from the best practices and processes, AIAHL, on its own accord and for the purpose of this Proposed Transaction alone (without setting any precedent), has adopted certain aspects set out in the DIPAM guidelines, suitably modified for the Proposed Transaction.
The process for the Proposed Transaction has been divided into two stages, namely, Stage I and Stage II, collectively referred to as “Bid Process”.
Stage I - PIM Stage
5.2 Through this PIM, instructions are being provided to the IBs for submitting their EOI to the TA which would be used for prequalifying the IBs for Stage II in accordance with the criteria specified herein.
5.3 The EOI will be evaluated based on the Eligibility Criteria, Disqualifications and other terms detailed in this PIM.
5.4 Only IBs shortlisted in Stage I (“Qualified Interested Bidders”, “QIB”) would be allowed to participate in Stage II.
Stage II - RFP stage
5.5 The QIBs will be provided with an RFP, access to a data room to review certain documents pertaining to the Company for conducting a due diligence on the Company, and a CIM, which shall provide certain details of the Company and the Proposed Transaction. The format and formalities related to the RFP process shall be communicated in due course. The QIBs will be required to undergo a transparent bidding process for the Proposed Transaction, in accordance with the terms of the RFP.
5.6 The QIB may be required to deposit earnest money (in the form of bank guarantee) at Stage II as required by AIAHL.
5.7 The H1 bidder (highest bidder) shall undergo a security clearance process in accordance with the terms of the RFP and DIPAM guidelines applicable for disinvestment in Public Sector Enterprises.
5.8 The H1 bidder, who has received the security clearance will be referred to as “Confirmed Selected Bidder”.
Other Details regarding the Proposed Transaction:
5.9 An advertisement (“Advertisement”) has been issued in certain newspapers on 12th February 2019, inviting IBs to submit their EOIs for participating in the
Proposed Transaction. A copy of such advertisement is enclosed as Annexure 1.
5.10 Following receipt of PIM, IBs will be required to submit their respective EOI in the formats as detailed in this PIM along with non-refundable Application Fees as detailed herein.
5.11 The QIBs shall carry out their own due diligence, independent assessment and appraisal of the Company and the Proposed Transaction including all information provided as a part of the PIM and RFP. AIAHL or the Company or TA or their respective consultants, agents, officials, advisors and employees make no representations in relation thereto and shall not be liable in any manner whatsoever for any decision taken on the basis of such information.
5.12 Details regarding the process to be followed in relation to the Proposed Transaction after the IBs have been shortlisted in Stage I will be subsequently shared with the QIBs in the RFP.
5.13 EOIs are liable to be rejected by AIAHL if the relevant IBs fail to meet the qualifying eligibility criteria as specified in the section titled ‘Eligibility Criteria’ and/or are disqualified in accordance with the conditions specified in section titled ‘Disqualifications’ in this PIM or any other terms and conditions mentioned in the PIM or on account of security considerations or for any other reason deemed fit, or even without assigning any reason whatsoever.
5.14 AIAHL reserves the right to modify/postpone/cancel or call off the Proposed Transaction without communicating any reasons whatsoever. In such an event, no financial obligation whatsoever shall accrue to AIAHL, Company, or TA or their advisors or any of their respective officers, employees, advisors or agents.
5.15 TA also reserve the right to call for any additional document(s)/information from the IBs (after the EOI Deadline), which may be considered necessary for evaluation of the EOI or otherwise, in the sole discretion of TA, without any liability to AIAHL, Company, TA or their respective officers, employees, advisors or agents.
5.16 By submitting their EOIs, the IBs shall be deemed to have acknowledged that the PIM is not a legally binding document. The laws of the Republic of India shall govern all matters relating to the Proposed Transaction. In case of any dispute between the parties in respect of interpretation of the terms of Advertisement, this PIM, or anything arising therefrom, such dispute shall be subject to jurisdiction of the Courts at New Delhi (to the exclusion of all other Courts).
Neither the IBs nor any of the IB’s representatives shall have any claims whatsoever against the Company/AIAHL/TA or their advisors or any of their respective officials, agents, consultants or employees arising out of, or relating to this PIM.
6. INSTRUCTION FOR SUBMISSION OF EOI
6.1 The EOIs conforming to the conditions of this PIM shall be submitted, in original, along with all annexure(s) duly filled in and all the supporting documents ("EOI"), at the following address on or before the EOI Deadline. Unless otherwise specified, a certified true copy (duly verified by a notary or apostilled, as relevant) of all the supporting documents shall be submitted at:
Mr. Kuljit Singh
Partner, Ernst & Young LLP India
3rd Floor, Worldmark-1,
IGI Airport Hospitality District, Aerocity, New Delhi-110037, India
(Note: The above address for submission may be changed at the discretion of the TA)
The EOI of IB shall be considered as part of the contract documents in case the IB is declared as the Confirmed Selected Bidder.
6.2 Submission of the EOIs by any electronic means and/or facsimile will not be accepted.
6.3 Any EOI received after the EOI Deadline will be rejected.
6.4 The IBs shall submit the original EOI, physically, in bound form mentioning the page number on each document (the Demand Draft shall not be bound), with IB’s signature and stamp on each page. The EOI shall be submitted in sequence in a sealed, cover envelope clearly marked “Private and Confidential – Expression of Interest for the Strategic Sale of Air India Air Transport Services Limited” in different file folders as per the following directions:
A. Cover 1:
(i) Demand Draft of INR 2,00,000/- (INR Two Hundred Thousand) (INR Two Lakhs) towards non-refundable fees as Application Fee for the EOI drawn in favour of Ernst & Young LLP, payable at New Delhi.
B. Cover 2
(ii) EOI letter in the format specified: In case of a sole bidder as per Annexure 2 and in case of a Consortium as per Annexure 3.
(iii) Statement of Legal Capacity: In case of a sole bidder as per Annexure 4, and in case of a Consortium as per Annexure 5.
(iv) Duly filled in Form A by IB (sole bidder or each member of Consortium, as applicable). These forms shall be submitted along with all the supporting documents (as per Annexure 6), including the following major supporting documents:
a. Executive summary providing brief description of the IB (sole bidder or each member of Consortium, as applicable) containing details like ownership structure,
sources of funds, identity of the natural persons who are the Ultimate Beneficial Owners ("Ultimate Beneficial Owner" means the natural person or persons who are the ultimate beneficial owners of the IB and/or who ultimately own, control or influence the IB and includes a person who exercises ultimate effective control over a legal person or arrangement), the Effective Place of Management of business of the IB (sole bidder or each member of the Consortium, as applicable) ("Effective Place of Management" means the place where key management and commercial decisions that are necessary for the conduct of business of an entity as a whole are, in substance, made), write up on business history and growth, business areas/activities, respective revenue details, etc. It shall also include a brief commentary on the capability of the IB (sole bidder or each member of Consortium, as applicable), as demonstrated, inter alia, in its past track record, to run its own business.
b. Contact information of the IB (sole bidder or each member of the Consortium, as applicable) including full name, address, telephone and facsimile numbers, e-mail address and the names and the titles of the persons who are the principal points of contact for the sole bidder or for each member and identifying Lead Member of the Consortium. Details of the website of the IB (sole bidder or each member of Consortium, as applicable) are also to be provided.
c. Basic information pertaining to incorporation and commencement of business of IB (sole bidder or each member of Consortium, as applicable).
d. A copy of memorandum of association, articles of association, certificate of incorporation, certificate of commencement of business, charter documents, constitution documents, partnership deed, etc. as may be applicable, and registration documents with SEBI/relevant authority in the applicable jurisdiction for Funds, of the IB (sole bidder or each member of Consortium, as applicable).
e. A certificate for list of board of directors, principal shareholders or owners or equivalent, and key management personnel of IB (sole bidder or each member of Consortium, as applicable).
f. A certificate by statutory auditor (or in the event that the IB does not have a statutory auditor, the person who has undertaken an audit of the IB (sole bidder or each
g. A certificate of IB (sole bidder or each member of Consortium, as applicable) for eligibility to participate in the Proposed Transaction.
h. Certificate by statutory auditor (or in the event that the IB does not have a statutory auditor, the person who has undertaken an audit of the IB (sole bidder or each member of Consortium, as applicable) in the immediately preceding financial year), certifying the Net Worth/ACI of the IB (sole bidder or each member of Consortium, as applicable), as defined in the Eligibility Criteria, for the immediately preceding financial year and also specifying that the methodology adopted for calculating such items conforms to the provisions mentioned in clause 7.2, 7.3 and 7.4 of this PIM (as per Annexure 16, Annexure 16 A, Annexure 16 C).
i. Covering letter for certificate of Financial Capability Net Worth/ACI- (as per Annexure 16B)
j. Audited Financial Statements (on standalone and consolidated basis)/ Annual Reports for the previous 5 (five) financial years for the IB (sole bidder or each member of the Consortium, as applicable). In case some members of the Consortium were incorporated less than 5(five) years ago, then 5(five) years financial statement of the Lead Member of the Consortium shall be provided. If unlisted company/ companies or any other entities are members of the Consortium and if audited financial statements are not available for the immediately preceding financial year, subject to compliance with all applicable laws, then available audited financial statement(s) shall be provided along with the latest available unaudited/ provisional numbers as certified by the statutory auditors (or in the event that the IB does not have a statutory auditor, the person who has undertaken an audit of the IB in the immediately preceding financial year).
For Funds, the latest statutory auditor’s certificate (or such other certificate as filed with the regulator in the relevant jurisdiction) not older than 3 months (showing their ACI) prior to the EOI Deadline shall also be submitted.
For listed companies, in case the audited financial statements are not available for the immediately
preceding financial year, the information contained in quarterly limited review report is to be given.
However, if the member of the Consortium submits unaudited financials at the time of submission of EOI, in such a scenario, the audited financials, as and when it is prepared as per the statutory requirements and timelines of the relevant countries (where the IB is incorporated) have to be provided.
However, notwithstanding the above, it may be noted that the Financial Capability of the IB shall be assessed only on the basis of the information required as per Annexure 16.
In case the IB/ any member of the Consortium cannot submit the consolidated financial statements as mentioned above, it shall specify reasons for the same.
All financial statements/ annual reports/ certificates submitted should be certified by Authorized Signatory.
k. Extract of the charter documents and documents such as a board or shareholders’ resolution in favour of the person executing the Power of Attorney for the delegation of power on behalf of the IB (sole bidder or each member of the Consortium, as applicable) to its Authorised Signatory.
l. Management Organization:
An overview of IBs (sole bidder or each member of the Consortium, as applicable) senior management and organization structure. IB (sole bidder or each member of Consortium, as applicable) shall provide details on (a) the Ultimate Beneficial Owner, and (b) Effective Place of Management of the business.
m. International Operations/ Joint Venture/ Alliances: Brief note of IBs’ (sole bidder or each member of Consortium, as applicable) international operations, joint ventures, alliances (whether international or domestic), including incorporation details, registered office, effective management and control, nature and size of such operations, equity ownership (if applicable), and copies of the audited financial statements for the immediately preceding financial year for such entities.
n. Details such as name and address of those companies and professional firms, if any, who are (or will be) advising the IB (sole bidder or each member of the Consortium, as applicable) for the Proposed
Transaction, together with the names of the principal individual advisors at those companies and firms. If such advisors have not been appointed as on the date of submission of the EOI, the aforesaid details may be updated as and when appointed.
o. Statement of outstanding litigations along with a certificate that as per IB’s assessment, likely outcome of outstanding litigations against such IB, its Associates and Controlling Shareholder(s), shall not have any impact on IB’s capability to (a) participate in the Bid Process (b) undertake and consummate the Proposed Transaction and impact IB’s qualification in terms of the Eligibility Criteria (as per Annexure 17).
p. Statement of contingent liabilities along with a certificate that as per IB’s assessment, likely outcome of contingent liabilities of such IB, its Associates and Controlling Shareholder(s), shall not have any impact on IB’s capability to (a) participate in the Bid Process (b) undertake and consummate the Proposed Transaction and impact IB’s qualification in terms of the Eligibility Criteria (as per Annexure 18).
q. If the IB is a foreign entity/ OCB, specify list of statutory approvals, from the GOI/ the RBI/ DIPP/ relevant ministry/ any other Government agency, received/applied for/ to be obtained/ awaited.
r. Appropriately executed Power of Attorney authorizing the Authorised Signatory of the IB (sole bidder or each member of Consortium, as applicable) to submit the EOI and in case of a Consortium Power of Attorney appropriately executed by each member of the Consortium authorizing the Lead Member to act on its behalf in relation to the Proposed Transaction and the EOI (as per Annexure 7).
s. In case of a Consortium, a Consortium Agreement duly executed amongst each of the Consortium members (as per Annexure 8).
t. Duly executed Confidentiality Undertaking (as per Annexure 9).
u. A declaration in relation to statement of legal proceedings (as per Annexure 11).
(v) Duly filled in declaration in relation to security clearance (as per Annexure 12).
(vi) Format for certificate on no prohibition - Annexure 19
(vii) Format for Affidavit – IB undertake all the information to be true and correct - Annexure 20
6.5 All pages of the documents submitted as part of the EOI shall be signed and stamped by the IB (sole bidder). In case of Consortium, all members of the Consortium shall submit their individually filled in and signed (by their respective Authorised Signatories) and stamped forms/certificates as required under clause 6.4, as if they were a sole bidder, to the Lead Member, who shall sign (through its own Authorised Signatory) and stamp every page of the forms filled by the members, and submit the same on behalf of itself and all the members of the Consortium to the TA.
6.6 All certificates issued by statutory auditors (or in the event that the IB (sole bidder or each member of Consortium, as applicable), does not have a statutory auditor, the person who has undertaken an audit of the IB in the immediately preceding financial year) will be addressed to the IB, who shall sign and stamp every page. In case of Consortium, all the members of the Consortium shall sign and stamp every page of such certificate issued and submit to the Lead Member, who shall sign and stamp every page and submit the same on behalf of itself and all the members of the Consortium to the TA.
6.7 All the bid(s) shall be valid for 180 days from the EOI Deadline and shall be further extended by another 180 days, on intimation to the IBs by TA.
6.8 No IB shall submit more than one EOI. An IB submitting EOI individually or as a member of a Consortium shall not be entitled to submit another EOI either individually or as a member of any other Consortium, as the case may be.
6.9 The IBs are expected to carry out their own investigations and other examination in relation to the Proposed Transaction before submitting their EOIs.
6.10 Notwithstanding anything to the contrary contained in this PIM, the detailed terms specified in the definitive agreements shall have overriding effect; provided, however, that any conditions or obligations imposed on the IB hereunder shall continue to have effect in addition to its obligations under such definitive documents (as detailed in the RFP).
6.11 All financial statements or data to be derived therefrom for the evaluation of financial capability referred herein shall mean on a consolidated basis.
6.12 The EOI and all related correspondence and documents in relation to the PIM shall be in English language. If any supporting document, which is submitted along with the EOI, is in any other language then certified translated copy (legalized by the Indian Embassy and notarized in the jurisdiction where the original document is issued. However, for IBs from countries that have signed the Hague Legislation Convention 1961, document is not required to be legalized by the Indian Embassy if it carries
a conforming Apostille certificate) of such document in English language should be provided.
6.13 The documents including this PIM and all attached documents are and shall remain or become the properties of AIAHL and are transmitted to the IBs solely for the purpose of preparation and the submission of an EOI in accordance herewith. IBs are to treat all information as strictly confidential and shall not use it for any purpose other than for preparation and submission of their EOI.
6.14 EOIs shall be opened only after the EOI Deadline.
6.15 EOIs shall be submitted on or prior to 17:00:00 hours IST on the EOI Deadline.
6.16 EOI submitted only through hand delivery shall be accepted (submission of EOI by post/courier or similar means is not allowed). For any queries or request for clarification/ additional information concerning PIM, IB’s are required to follow instructions provided in clause 1.1.
6.17 The IBs shall bear all costs associated with the preparation and submission of the EOI and also all costs associated with conducting due diligence. The TA/Company/AIAHL shall not, under any circumstances, be responsible or liable for any such costs, whether direct, incidental or consequential and no cost incurred by the IBs in this regard shall be borne by the Company, AIAHL and TA.
6.18 **Enquiry:** TA reserves the right not to respond to any questions raised or provide clarifications sought, if considered inappropriate or prejudicial to do so or even otherwise. Nothing in this section shall be taken or read as compelling or requiring the TA to respond to any question or provide any clarification. No extension of any time and date referred to in this PIM shall be granted on the basis or grounds that the TA has not responded to any question or provided any clarification. Any enquiry shall be submitted to TA only (and not to Company/AIAHL).
6.19 The completion of the Proposed Transaction (as per the RFP) shall be subject to receipt of all necessary approvals including security clearance as per terms provided in RFP.
**Requisite Approvals** – The Confirmed Selected Bidder shall be required to obtain all necessary approvals/consents from MOCA, DGCA, CCI, DIPP and under any other laws, as applicable. The relevant information may also be required to be further made available to appropriate regulatory agencies at the appropriate stage for their verification. The IBs may note that even after the completion of the Proposed Transaction, the Company is expected to inter-alia adhere to:
(a) Terms of any other regulations of DGCA and MOCA;
(b) Terms of FDI Policy of GOI as applicable to the Company; and
(c) Terms of any other approvals as may be required by law.
6.20 **Amendment to PIM**: At any time prior to the EOI Deadline, TA/AIAHL may, for any reason, whether at its own initiative or in response to clarifications requested by any IB, modify the PIM by the issuance of addendum/clarification. Any addendum/clarification issued shall be uploaded on websites of AIAHL at [http://www.aiahl.com](http://www.aiahl.com), Company at [http://www.aiatsl.com](http://www.aiatsl.com) and TA at [http://www.ey.com/in/en/home](http://www.ey.com/in/en/home).
In order to afford the IBs reasonable time for taking an addendum/clarification into account, or for any other reason, TA may, in their sole discretion, extend the EOI Deadline for submission of EOIs.
6.21 Any additional information supplied by an IB subsequent to the EOI Deadline, unless the same has been expressly sought for by TA, shall be disregarded.
6.22 Notwithstanding anything contained in this PIM, AIAHL reserves the right to reject any or all EOIs on the grounds of national interest, national security, public interest or any other grounds without communicating any reasons thereof and without any liability or any obligation for such rejection.
6.23 The TA/AIAHL shall not be liable for any omission, mistake or error in respect of any of the above or on account of any matter or thing arising out of or concerning or relating to the PIM or the Bid Process, including any error or mistake therein or in any information or data given by the TA.
6.24 The TA reserves the right to verify all statements, information and documents submitted by the IB in response to the PIM, or the Bid Process and the IB shall, when so required by the TA, make available all such information, evidence and documents as may be necessary for such verification. Any such verification or lack of such verification, by the TA shall not relieve the IB of its obligations or liabilities hereunder nor will it affect any rights of AIAHL thereunder.
6.25 The IBs may note that the files containing information about the Company can be in various formats including without limitation, doc, xls, ppt, pdf, jpg, jpeg, zip etc. and it shall be the responsibility of the IBs to have suitable facilities at their end to download the uploaded files.
6.26 The IBs shall evaluate and ensure (at their own cost) that they are permitted to invest under applicable laws to the extent they propose to participate. Only IBs who are permitted under applicable laws to participate (to the extent of their proposed participation) shall be eligible to participate in the Bid Process.
7. ELIGIBILITY CRITERIA
The Eligibility Criteria for the IBs are as follows:
7.1 Incorporation Criteria: Any private limited company, public limited company, limited liability partnership, body corporate, whether registered or incorporated in India or outside India; or Fund; in each case which is eligible to invest under the laws of India (subject to such parties obtaining applicable statutory approvals) either as a sole bidder or as part of a Consortium. If the IB is not an incorporated entity, the shares of AIATSL shall be held through an incorporated investment vehicle (special purpose vehicle), incorporated in India, within stipulated time, as may be prescribed by AIAHL in the RFP.
If IB is a sole bidder and is an incorporated entity in India, it has the option to either directly hold shares of AIATSL or hold shares through an investment vehicle (special purpose vehicle) incorporated in India, within stipulated time, as may be prescribed by AIAHL in the RFP.
CPSEs or Central Government Owned Cooperative Societies i.e. entities where the direct holding of the Central Government or of other CPSEs is 51% or more or as defined and classified by the Department of Public Enterprises/GOI from time to time shall not be allowed to bid, unless a proposal is brought up for consideration of the Core Group of Secretaries on Disinvestment by GOI, if desirable in public interest.
Bids by employees of Company participating directly or by forming a consortium (along with a bank, venture capitalist, a financial institution or Fund) will be considered in accordance with the guidelines issued by DIPAM, annexed herewith as per Annexure 13 ('Guidelines'), if the legal entity so formed is qualified as per the criteria laid down in the PIM (Also refer to Annexure 15).
7.2 Financial Capability: For submitting the EOI and for being considered for subsequent qualification for Stage II of the Proposed Transaction, the IB shall satisfy the following criteria:
Net Worth: A minimum Net worth of INR 2000 Mn (INR 200 Crore) computed in terms of Clause 7.3 and 7.4.
OR
ACI – A minimum ACI of INR 2000 Mn (INR 200 Crore) computed in terms of Clause 7.3 and 7.4.
7.3 Financial Capability shall be calculated as follows:
a) Net Worth means the aggregate value of the paid-up equity share capital and all reserves created out of the profits and securities premium account, after deducting the aggregate value of the accumulated losses, deferred expenditure and miscellaneous expenditure not written off, as per the audited balance sheet, but does not include reserves created out of revaluation of assets, write-back of depreciation and amalgamation,
intangible assets, redemption reserves, reserves made for any specific purpose and cross holding of investments amongst the Consortium members. Such methodology shall be applicable even to entities that are not incorporated in India (“Net Worth”). In case of LLP, Net Worth shall be calculated as aggregate value of partners’ capital (aggregate value of paid up share capital in the Limited Liability Partnership) and all reserves created out of the profits, after deducting the aggregate value of the accumulated losses, deferred expenditure, intangible assets, redemption reserves, reserves made for any specific purpose and miscellaneous expenditure not written off, as per the audited balance sheet, but does not include reserves created out of revaluation of assets, write-back of depreciation and amalgamation.
The cross holding of investments amongst the consortium members is also to be deducted where IB is a Consortium.
b) IBs may also qualify on the basis of:
(i) In case of Funds, on the basis of minimum investible funds (i.e. immediately available funds for investment and callable capital) subject to the limits of investment in a single investee entity in the relevant jurisdiction for a Foreign Investment Fund, or the maximum permissible investment limit for an AIF (as per SEBI (Alternative Investment Funds Regulations, 2012), as applicable (“Available Capital for Investment” or “ACI”).
(ii) IB, other than Funds, may also qualify on the basis of Net Worth of its Parent/ Controlling Partner (in case IB is an LLP), provided that such Parent/ Controlling Partner provide an unconditional and irrevocable guarantee on behalf of IB to perform and discharge all its obligations under the PIM The determination of the relationship of Parent/Controlling Partner (in case IB is an LLP) with the IB shall be on the date seven (7) days prior to the EOI Deadline. Documentary evidence to establish such relationship shall be furnished by the IB along with the EOI (through a certificate from statutory auditor of the Parent/Controlling Partner(or in the event that the Parent/Controlling Partner does not have a statutory auditor, the person who has undertaken an audit of the Parent/Controlling Partner in the immediately preceding financial year) or certificate from chartered accountant practicing in India (in case Parent/Controlling Partner is a natural person)).
7.4 Financial Capability shall be assessed on the basis of:
a) Latest audited accounts of an IB (on consolidated basis) which shall not be older than 15 months from the EOI Deadline, as certified by the statutory auditor (or in the event that the IB does not have a statutory auditor, the person who has undertaken an audit of the IB in the immediately preceding financial year). The audited accounts on the basis of which the Net Worth shall be worked out shall correspond to
accounting periods (of not less than 12 months) already completed and audited (and shall not be based on partial periods).
In case the IB/any member of Consortium is not required to prepare consolidated financial statements as part of statutory requirements, the standalone financial statements are to be used for assessment. However, the same would be accepted only if the certificate for fulfilment of Financial Capability submitted by the IB/member of Consortium clearly mentions the non-requirement for preparation of consolidated financial statements, in the manner specified in Annexure 5.
b) In case of Funds which are using ACI, ACI would be considered as per the certificate issued by statutory auditor (or such other certificate as filed with the regulator in the relevant jurisdiction) not older than 3 months prior to the EOI Deadline.
c) In case of bids by employees of the Company, the Net Worth will be ascertained through a single certificate from a chartered accountant practicing in India, containing the names and Net Worth of each of the participating employees. The same should not be older than 3 months prior to the EOI Deadline.
d) In case of IB taking benefit of financial strength of its Parent/Controlling Partner (in case the IB includes an LLP), the Net Worth of its Parent/Controlling Partner (in case the IB includes an LLP) will be ascertained through a certificate from statutory auditor of the Parent/Controlling Partner (or in the event that the Parent/Controlling Partner does not have a statutory auditor, the person who has undertaken an audit of the Parent/Controlling Partner in the immediately preceding financial year) or certificate from chartered accountant practicing in India (in case Parent/Controlling Partner is a natural person; the same should not be older than 3 months prior to the EOI Deadline).
The TA reserves the right to ask for any additional documents as required to verify and assess the eligibility.
7.5 **Continued Compliance with FDI Policy**: The IBs will be required to demonstrate to the relevant government authority and ensure continued compliance by AIATSL with FDI Policy.
7.6 **Additional Condition for Confirmed Selected Bidder with foreign ownership of 50% or more**: As per the Airports Authority of India Notification (October 26, 2018) on Ground handling services at airports, a ground handling agency with foreign ownership of 50% or more of its paid-up capital shall not be allowed to undertake ground handling activities at Civil Enclaves in India. In the event, an IB with foreign ownership of 50% or more is selected as the Confirmed Selected Bidder for the Proposed Transaction, then such Confirmed Selected Bidder shall be mandatorily required to form a separate company with a domestic entity (domestic entity to hold at least 51% of the paid-up capital of such new company) for transferring the ground handling activities of AIATSL at the Civil Enclaves to the new company and undertaking the ground handling activities at such Civil Enclaves through the
new company. Additional details/requirements/conditions of forming such new company may be prescribed in the RFP.
7.7 **Additional Conditions for bidding by Consortium**: IBs are permitted to form a consortium of eligible entities ("Consortium") to participate in the Proposed Transaction.
**Formation of company:** In case of EOI by a Consortium, the Consortium shall form a company (special purpose vehicle) in India/ under the laws of India, as would be prescribed in the RFP. The equity shareholding of such company shall be the same as the interest of the members in the Consortium, as submitted as part of the EOI.
(a) **Lead Member:** The Consortium shall have one (1) lead member.
(b) **Minimum stake requirement in the Consortium/company:**
(i) Each Member of the Consortium shall hold at least 20% share in Consortium and at least 20% equity share capital of the company (special purpose vehicle) promoted or to be promoted by the members of the Consortium for acquiring AIAHL’s stake being sold in AIATSL.
(ii) Lead member shall hold at least 51% of paid up equity share capital of the company (special purpose vehicle) promoted or to be promoted by the members of the Consortium for acquiring AIAHL’s stake being sold in AIATSL.
(c) **Net Worth/ACI requirement:**
(i) **Minimum Net Worth/ ACI of Each Member:** Net Worth/ ACI of each participating member should be equal or more than that proportion of the Net Worth/ACI requirement of (INR 2000 Mn) as is its equity shareholding in the Consortium.
In case the participating member has taken the benefit of the financial strength of its Parent/Controlling Partner (in case the IB includes a LLP), the Net Worth/ACI of the Parent/Controlling Partner (in case the IB includes a LLP) should be equal or more than that proportion of the Net Worth/ACI requirement of (INR 2000 Mn) as is its equity shareholding in the Consortium.
(ii) **Aggregate Net Worth/ ACI of Consortium:** The aggregate Net Worth (or ACI, if applicable) of all the members of the Consortium should meet the Net Worth/ACI requirement as mentioned in clause 7.2 above.
The table below provides few examples of Financial Capability for qualification:
| Case | Member 1 | Member 2 | Eligibility |
|------|----------|----------|-------------|
| 1 | Stake in Consortium : 51%
Net Worth/ACI : Nil or Negative | Stake in Consortium : 49%
Net Worth/ACI : INR 2,000 Mn | Consortium does not qualify as:
Clause 7.7.c:
Member 1 does not meet minimum proportionate share (51%) of the Financial Capability |
| 2 | Stake in Consortium : 51%
Net Worth/ACI : INR 1700 Mn | Stake in Consortium : 49%
Net Worth/ACI : INR 300 Mn | Consortium does not qualify as
Clause 7.7.c :
Member 2 does not meet minimum proportionate share (49%) of the Financial Capability |
| 3 | Stake in Consortium : 51%
Net Worth/ACI: INR 1100 Mn | Stake in Consortium : 49%
Net worth/ACI : INR 1200 Mn | Consortium qualifies as
Clause 7.7.c:
Member 1 and Member 2 meet required minimum share of the Financial Capability (Net worth/ACI).
Consortium meets the Financial Capability requirement (Clause 7.2)
Consortium Financial Capability : INR 1100 Mn + INR 1200 Mn = INR 2,300 Mn |
The table below provides an example of Financial Capability for qualification in case of a 3 member Consortium:
| Case | Member 1 | Member 2 | Member 3 | Eligibility |
|------|----------|----------|----------|-------------|
| 1 | Stake in Consortium : 51%
Net Worth/ACI : INR 1,200 Mn | Stake in Consortium : 25%
Net Worth/ACI : INR 500 Mn | Stake in Consortium : 24%
Net Worth/ACI : INR 480 Mn | Consortium qualifies as
Clause 7.7(c): All the Member of the Consortium meet minimum proportionate share of the Financial Capability.
Consortium Financial Capability (Clause 7.2) :
INR 1200 Mn + INR 500 Mn+ INR 480 Mn = INR 2,180 Mn |
| 2 | Stake in Consortium : 51%
Net Worth/ACI : INR 1,100 Mn | Stake in Consortium : 25%
Net Worth/ACI : INR 400 Mn | Stake in Consortium : 24%
Net Worth/ACI : INR 500 Mn | Consortium does not qualify as
Clause 7.7.c: Member 2 does not meet minimum proportionate share (25%) of the Financial Capability. |
7.8 Where a sole bidder or a Consortium has submitted the EOI, it is expected that there shall not be any changes in the members of the Consortium or sole bidder will not form a Consortium except as provided below.
Any change prior to the EOI Deadline is permissible by withdrawing the EOI and submitting a fresh EOI before the EOI Deadline. However, no change in composition of consortium will be permitted after the EOI Deadline till shortlisting of the IBs.
If after shortlisting of IBs, a Consortium bidder desires a change in the Consortium or a sole bidder desires to form Consortium by inducting new members, it shall have to apply for approval for such change to the TA no later than 30 days from the issuance of the RFP. Endeavour shall be made to provide approval or disapproval for such change no later than 15 days prior to date of submission of financial bids as per RFP.
In case of a consortium, following conditions shall be met:
(a) Change shall be permitted only once after EOI Bid Deadline;
(b) No change in Lead Member shall be allowed;
(c) Shifting from one Consortium to another shall not be permitted;
(d) The changed Consortium shall continue to meet the Eligibility Criteria and other requirements set out in the PIM.
In the case of a sole bidder forming a Consortium, following conditions shall be met:
(a) The sole bidder will be the Lead Member of the Consortium;
(b) Change shall be permitted only once after EOI Bid Deadline;
(c) Shifting from one Consortium to another shall not be permitted;
(d) The Consortium shall continue to meet the Eligibility Criteria and other requirements set out in the PIM.
7.9 The Confirmed Selected Bidder shall be required to lock-in its entire shareholding in AIATSL and in the special purpose vehicle (in case investment in AIATSL is made through a special purpose vehicle by a Consortium or otherwise), up to the expiry of 3rd Anniversary of the completion of the Proposed Transaction. The aforesaid restriction on change in shareholding in AIATSL, shall also be applicable to a special purpose vehicle’s investment in AIATSL, in case investment in AIATSL is made by a Confirmed Selected Bidder through a special purpose vehicle.
If the Confirmed Selected Bidder has taken the benefit of the financial strength of its Parent/Controlling Partner (in case the IB includes a LLP), the Parent/Controlling Partner (in case the IB includes a LLP) shall be required to lock-in its entire shareholding in the Confirmed Selected Bidder up to the
expiry of 3rd Anniversary of the completion of the Proposed Transaction.
In case the Confirmed Selected Bidder is an IB with foreign ownership of 50% or more (and hence required to form a new company for transferring the ground handling activities of AIATSL at the Civil Enclaves as per clause 7.6), the IB as well as the domestic entity have to lock-in their entire shareholding in the new company (formed for undertaking ground handling activities of AIATSL at the Civil Enclaves) up to the expiry of 3rd Anniversary of the completion of the Proposed Transaction.
7.10 The Confirmed Selected Bidder shall carry on the business of the Company On a going-concern basis, as was being conducted prior to the date of completion of the Proposed Transaction.
7.11 The Confirmed Selected Bidder shall abide by conditions set out in the RFP or the definitive documents to safeguard employees’ interests.
7.12 The Confirmed Selected Bidder shall abide by conditions set out in the RFP or the definitive documents, including inter alia conditions in relation to misuse of the Company.
7.13 On being selected as the Confirmed Selected Bidder, if the IB (in the form of a sole bidder) makes the investment through a special purpose vehicle, such IB (as the Parent of the special purpose vehicle) shall be required to irrevocably and unconditionally guarantee to AIAHL that such special purpose vehicle shall, at all times, fully and faithfully perform and discharge all its obligations under the share purchase agreements or other materials prepared in connection with the Proposed Transaction.
On being selected as the Confirmed Selected Bidder, when the IB (in the form of a Consortium) makes the investment through a special purpose vehicle then each member of the Consortium shall jointly and severally, irrevocably and unconditionally guarantee to AIAHL that such special purpose vehicle shall, at all times, fully and faithfully perform and discharge all its obligations under the share purchase agreements or other materials prepared in connection with the Proposed Transaction.
If the Confirmed Selected Bidder is a IB which has taken benefit of financial strength of its Parent/Controlling Partner (in case the IB includes a LLP) to qualify, then the Parent/ Controlling Partner (in case the IB includes a LLP) of the IB shall jointly and severally, irrevocably and unconditionally guarantee to AIAHL that such IB shall, at all times, fully and faithfully perform and discharge all its obligations under the share purchase agreements or other materials prepared in connection with the Proposed Transaction.
7.14 Bids by employees of the Company shall satisfy the minimum Net-Worth criteria as specified in clause 7.2. The combined net-worth of participating employees and bank/venture capitalist/financial institution or Funds as may be applicable, shall be taken into account for calculating minimum net-worth requirement as per financial capability clause.
7.15 The IBs shall ensure that they are permitted to invest under applicable laws
to the extent they propose to participate.
7.16 TA also reserve the right to call for any additional document(s)/information from the IBs (after the EOI Deadline), which may be considered necessary for evaluation of the EOI or otherwise, in the sole discretion of TA, without any liability to the TA or their respective officers, employees, advisors or agents.
7.17 Where the financial statements are expressed in a currency other than the Indian Rupee, the eligible amount as described above shall be computed by taking the equivalent amount at the exchange rates prevailing on the dates of such financial statement as stipulated by RBI. All financial information required for satisfying the eligibility criteria shall be represented in Indian Rupees.
7.18 AIAHL/TA, reserves the right to seek any additional indemnities, warranties, representations or performance obligations from the IBs (including from any of their group companies), to its satisfaction.
7.19 AIAHL may prescribe additional conditions in the RFP whereby QIBs shall be required to demonstrate availability of funds for the Proposed Transaction including but not limited to appropriate expression of support from financial institution(s) (criteria for such financial institution shall be provided in RFP) confirming ability of the IB to discharge all its obligations defined under RFP/share purchase agreements and other documents related to Proposed Transaction.
8. DISQUALIFICATIONS
8.1 AIAHL/TA shall not consider for the purpose of qualification, any EOI which has been found to be incomplete in content or attachments even after a request for additional information has been made to IB (in the sole discretion of AIAHL).
8.2 Without prejudice to any other rights or remedies available to AIAHL including the right to disqualify any IB at its sole discretion with or without assigning any reason, AIAHL reserves the right to disqualify any IB (whether sole bidder or member of Consortium, as applicable) and exclude its EOI from further consideration for any reason, including without limitation those listed below:
(a) Misrepresentation/false statement is made by an IB (sole bidder or any member of Consortium) at any stage in the Bid Process, whether in the EOI, bid submitted pursuant to RFP (including in supporting documentation or otherwise in any part of the Bid Process) and whether written or oral.
(b) If the EOI submitted by the IB (sole bidder or any member of Consortium, as applicable) is in any respect inconsistent with, or demonstrates any failure to comply with, the provisions of the PIM, including not being accompanied by the Application Fees or the EOI being conditional in any respect.
(c) Failure by IB (sole bidder or any member of Consortium, as applicable) to provide necessary and sufficient information required to be provided in the EOI in accordance with this PIM, even after a request for additional information has been made to IB.
(d) Failure by IB (sole bidder or any member of Consortium, as applicable) to provide, within the time specified by the TA, the supplemental information/documents sought by the TA for evaluation of the EOI (even if such information/documents are sought after the EOI Deadline).
(e) Submission of more than one (1) EOI by any IB whether directly or indirectly either as sole bidder or a member of Consortium, in which case, all such EOIs shall be rejected.
(f) The IB (including sole bidder or any member of Consortium, as applicable) not satisfying the eligibility and other requisite qualification criteria specified in the EOI and hence not being eligible or if such IB does not meet the guidelines of Department of Investment and Public Asset Management No. 3/9/2016-DoD-II-B dated September 28, 2017 (as per Annexure 10) and any amendment made from time to time.
(g) In case of bids by CPSEs or CGOCS, such bid not complying with the requirements imposed by GOI for submission of such bid.
(h) Failure to comply with any reasonable request of AIAHL in relation to the Proposed Transaction.
(i) If at any time it is discovered that an IB (sole bidder or any member of Consortium, as applicable) is/are subjected to winding up/insolvency proceedings or other proceedings of a similar nature.
(j) In the interest of national integrity, security or otherwise, as may be determined by the GOI.
(k) If at any stage of the process, the IB (sole bidder or any member of Consortium, as applicable) are denied security clearance or their security clearance is revoked by the GOI.
(l) Initiation or existence of any legal proceedings, by or against the IB (sole bidder or any member of Consortium, as applicable) in respect of the Company which may be prejudiced by the participation of the IB (sole bidder or any member of Consortium, as applicable) in the Bid Process or the Proposed Transaction.
(m) Non fulfilment of any other condition or requirement by the IB (sole bidder or any member of Consortium, as applicable) as listed in this PIM.
(n) If AIAHL is not satisfied with sources of funds/ownership structure of the IB.
(o) The loans availed by the IB (sole bidder or any member of the Consortium, as applicable), including by its Controlling Shareholder(s)/partners (in case the IB includes a LLP) and/or subsidiaries (as defined in Companies Act, 2013) have been classified as ‘non-performing asset’ or such similar classification by any of their lenders.
(p) IB (sole bidder or any member of Consortium, as applicable) or its Controlling Shareholder(s)/subsidiaries/directors (partners, in case IB includes an LLP) / key managerial persons are debarred from accessing or operating in the capital markets or restrained from buying, selling or dealing in securities by any governmental authority.
(q) IB (sole bidder or any member of Consortium, as applicable) is disqualified to enter into or perform obligations in relation to the Proposed Transaction (including acting as controlling shareholder of the Company) pursuant to applicable laws including regulations, guidelines, orders, directions or instructions of any regulatory authority (including SEBI, MOCA, DGCA, DIPP or RBI), administrative authority or department or ministry of central or state government or any court in India.
(r) If the IB (sole bidder or any member of Consortium, as applicable) or its Controlling Shareholder(s)/partners (in case IB includes a LLP) is convicted by any court of law, indicted, or has any adverse order
been passed against it by a regulatory authority which would cast a doubt on its ability to manage the Company when it is sold or which related to a grave offence that outrages the moral sense of the community.
(s) IB (sole bidder or any member of Consortium, as applicable) or its Controlling Shareholder(s) / partners (in case the IB includes a LLP) their respective directors (partners, in case IB includes an LLP) or key managerial persons or equivalent persons appear in the RBI list of wilful defaulters or any such list by a competent authority in their respective jurisdiction.
(t) IB (sole bidder or any member of Consortium, as applicable) is an erstwhile OCB which is incorporated outside India and is under the adverse notice of RBI.
(u) Subject to clause 7.6 of this PIM, IB (sole bidder or any member of Consortium, as applicable) is prohibited or restricted from investing in the Company on the basis of status or sector in which the Company operate or under FEMA, 1999 or any regulations made thereunder or under the extant provisions of the FDI Policy. It being clarified that sectors where government approval is required will not be considered as ‘restricted’ from investing.
(v) If it is discovered at any stage that the IB (sole bidder or any member of Consortium, as applicable) did not possess requisite corporate authorizations or that any part of the information provided in the EOI was not complete or accurate in any respect.
(w) IBs who are found to canvass, influence or attempt to influence in any manner the qualification or Bid Process, including without limitation, by offering bribes or other illegal gratification, shall be disqualified from the Bid Process at any stage and shall be subject to due process of law.
(x) Any information regarding or in connection with the IB (sole bidder or any member of Consortium, as applicable) which becomes known and is detrimental to Proposed Transaction and/or interest of Company.
(y) IBs shall not have any conflict of interest (“Conflict of Interest”) that affects the Bid Process. Any IB found to have a Conflict of Interest shall be disqualified. IBs shall be deemed to have a Conflict of Interest affecting the Bid Process, if:
(i) The IB (sole bidder or any member of the Consortium, as applicable) or its Associate or its Controlling Shareholder(s) /partners (in case the IB includes a LLP) or any Associate of Controlling Shareholder(s) /partners (in case the IB includes a LLP) and any other IB (sole bidder or any member of the Consortium, as applicable), its Associate or its Controlling Shareholder(s)/partners (in case the IB includes a LLP) (or any
Associate of Controlling Shareholder(s)/partners (in case the IB includes a LLP)) have common controlling shareholders or any other controlling interest (controlling shareholding for the purposes of this clause shall be the shareholder(s) having a shareholding (direct or indirect) of more than 25% (twenty five percent) of the paid up and subscribed share capital of such IB, or its Associate or its Controlling Shareholder(s)/partners (in case the IB includes a LLP) or any Associate of Controlling Shareholder(s)/partners (in case the IB includes a LLP), as the case may be);
Provided that this disqualification shall not apply in cases where the ownership is by a bank, insurance company, pension fund or a public financial institution as defined in section 2(72) of the Companies Act, 2013.
Computation of indirect shareholding or participative interest—For the purposes of this clause, indirect shareholding or participative interest held through one or more intermediate persons shall be computed as follows:
(1) Where any intermediary (for example ‘Entity B’) is controlled by a person (for example ‘Entity A’) through management control or otherwise, the entire shareholding or participative interest held by such controlled intermediary i.e. ‘Entity B’ in any other person for example ‘Entity C’ shall be taken into account for computing the shareholding or participative interest of such controlling person i.e. ‘Entity A’ in ‘Entity C’; and
(2) Where a person i.e. ‘Entity A’ does not exercise control over an intermediary i.e. ‘Entity B’, which has shareholding or participative interest in another entity i.e. ‘Entity C’, the computation of indirect shareholding of such person in ‘Entity B’ shall be undertaken on a proportionate basis; provided, however, that no such shareholding or participative interest shall be reckoned under this sub-clause, if the shareholding or participative interest of such person in the intermediary, i.e. ‘Entity B’, is less than 20% of the subscribed and paid up equity shareholding of such intermediary or equivalent interest; or
(ii) A constituent of such IB is also a constituent of another IB; or
(iii) Such IB (sole bidder or any member of the Consortium, as applicable) or its Associate or its Controlling Shareholder(s)/partners (in case the IB includes a LLP) or any Associate of Controlling Shareholder(s)/partners (in case the IB includes a LLP) receives or has received any direct or indirect subsidy, grant or concessional loan from any other IB (sole bidder or any member of the Consortium, as applicable) or its
Associate or its Controlling Shareholder(s)/partners (in case the IB includes a LLP) (or any Associate of Controlling Shareholder(s)/partners (in case the IB includes a LLP)) or has provided any such subsidy, grant or concessional loan to any other IB (sole bidder or any member of the Consortium, as applicable) or its Associate or its Controlling Shareholder(s)/partners (in case the IB includes a LLP) (or any Associate of Controlling Shareholder(s)/partners (in case the IB includes a LLP)); or
(iv) Such IB has the same Authorised Signatory for purposes of the EOI as any other IB; or
(v) Such IB (sole bidder or any member of the Consortium, as applicable) or its Associate or its Controlling Shareholder(s)/partners (in case the IB includes a LLP) or any Associate of Controlling Shareholder(s)/partners (in case the IB includes a LLP) has a relationship with another IB (sole bidder or any member of the Consortium, as applicable) or its Associate or its Controlling Shareholder(s)/partners (in case the IB includes a LLP) (or any Associate of Controlling Shareholder(s)/partners (in case the IB includes a LLP)), directly or through third party/ parties, that puts either or both of them in a position to have access to each other’s information about, or to influence the EOI of either or each other; or
(vi) Such IB (sole bidder or any member of the Consortium, as applicable) or its Associate or its Controlling Shareholder(s)/partners (in case the IB includes a LLP) or any Associate of Controlling Shareholder(s)/partners (in case the IB includes a LLP) has participated as a consultant or advisor to AIAHL /TA for the Proposed Transaction.
Provided that the provisions set out in clause 8.2(y) (i), 8.2(y) (iii) and 8.2(y) (iv) shall not apply to IBs which are government entities.
8.3 If any information or disqualification is discovered or becomes known after the IB has been qualified to receive the CIM, which information/disqualification would have entitled AIAHL to reject the EOI of the relevant IB, AIAHL reserve the right to reject the IB at the time such information/disqualification becomes known to/ discovered by AIAHL/ TA. Where such party is member of a Consortium, AIAHL, may disqualify the entire Consortium, even if the information/disqualification pertained/applied to only one member of the Consortium.
8.4 AIAHL’s determination that one or more of the events specified in clauses 8.1, 8.2 and 8.3 has occurred shall be final and conclusive. In addition to the eligibility of the IB being a sole bidder, each of the members of Consortium and the Consortium as a whole must be eligible, as per criteria mentioned in this PIM, on the date of submission of the EOI and must continue to be eligible at and prior to the completion of the Proposed
Transaction. The IB shall be required to provide a declaration to certify its continuous eligibility.
8.5 In regard to matters relating to the security and integrity of the country, any charge-sheet by an agency of the Government/ conviction by a Court of Law for an offence committed by the IB (including any of the members of the Consortium) or by any of their respective Controlling Shareholder(s)/ partners (in case the IB includes a LLP) and Associate would result in disqualification. The decision in regard to the relationship with the Associate or shareholders or members would be taken based on the relevant facts and after examining whether the two concerns are substantially controlled by the same person/persons.
8.6 Any condition or qualification or any other stipulation inserted by the IB in the EOI shall render the EOI liable to rejection at the discretion of AIAHL.
8.7 Breach of Confidentiality Undertaking executed by the IB (including any member of a Consortium) will result in disqualification.
8.8 If the IB (sole bidder or any member of the Consortium, as applicable) does not satisfy any of the requirements as may be issued by AIAHL/ TA by way of notifications/ issue of guidelines / circulars or such similar notifications from time to time, including any additional conditions of disqualifications, the EOI submitted by the IB shall be disqualified.
8.9 Notwithstanding anything contained in this PIM, AIAHL reserves the right to reject any EOI and to annul the Bid Process and reject all EOIs at any time without any liability or any obligation for such acceptance, rejection or annulment, including on grounds of national integrity, national security and national interest, or without assigning any reasons therefore. In the event that AIAHL rejects or annuls all the EOIs, it may, in its discretion, invite all eligible IBs to submit fresh EOI hereunder.
8.10 AIAHL reserves the right not to proceed with the Bid Process at any time, without notice or liability, and to reject any EOI without communicating any reason.
8.11 AIAHL/TA will follow the procedure for disqualifications of IBs set out in Office Memorandum No. 3/9/2016-DoD-II-B dated September 28, 2017, as applicable.
ANNEXURES
GLOBAL INVITATION FOR EXPRESSION OF INTEREST FOR PROPOSED STRATEGIC SALE AND TRANSFER OF MANAGEMENT CONTROL OF AIR INDIA AIR TRANSPORT SERVICES LIMITED BY AIR INDIA ASSETS HOLDING LIMITED
Air India Air Transport Services Limited (AIATSL, Company) is engaged in providing flight handling services such as passenger, baggage handling, cabin cleaning, ramp handling and cargo handling to domestic and foreign airlines.
AIAHL has entered into Share Purchase Agreement (SPA) with Air India Limited (AI) for the purchase of the entire shareholding in the Company. In terms of the SPA, AI has agreed to sell its entire shareholding in AIATSL to AIAHL. The completion of the transfer of shares of AIATSL from AI to AIAHL is subject to customary conditions precedent, including, inter alia, the following key conditions precedent:
i. AI receiving the necessary approvals, consents and no-objection certificates from its lenders or any third parties whose approval is required for transfer of AIATSL; and
ii. Receipt of the respective certificate(s) from the appropriate income tax authorities in India given pursuant to Section 281 of the Indian Income-tax Act, 1961
AI is currently in the process of taking necessary actions to satisfy the above mentioned conditions precedent. It is expected that, subject to the satisfaction/ waiver of the aforesaid conditions, the transfer of shares from AI to AIAHL shall be completed prior to the RFP stage.
AIAHL proposes strategic sale of AIATSL by way of transfer of management control and sale of 100% equity share capital of AIATSL by AIAHL, out of which at least 98% shall be through strategic sale and up to 2% of equity share capital of AIATSL is proposed to be offered to the employees of AIATSL by AIAHL as per the terms of an Employee Stock Ownership Plan. Ernst & Young LLP, India (EY), has been appointed as the Transaction Advisor (TA) to advise and manage the strategic sale process.
This strategic sale process is to be implemented through open competitive bidding route. A Preliminary Information Memorandum for inviting Expression of Interest (EOI) from interested bidders can be downloaded from websites of AIAHL at http://www.aiahl.com/, AIATSL at http://www.aiatsl.com and Transaction Advisor at http://www.ey.com/in/en/home. The EOI is invited to be submitted from Interested Bidders at the address mentioned below up to 17:00:00 on or before 26th March 2019. In future, any amendments/ extension for submission of EOI will be uploaded on the above websites.
Address for submission of EOI: Mr. Kuljit Singh
Partner, Ernst & Young LLP India
3rd Floor, Worldmark-1,
IGI Airport Hospitality District, Aerocity, New Delhi-110037, India
(Note: The above address for submission may be changed at the discretion of the TA)
ANNEXURE 2: FORMAT FOR LETTER OF EOI (SOLE BIDDER)
(To be provided on the letterhead of the sole bidder submitting the EOI - duly verified by a notary)
Reference No. ___________ Date ___________
To,
Mr. Kuljit Singh
Ernst & Young LLP India (Transaction Advisor for Strategic Sale)
3rd Floor, Worldmark-1,
IGI Airport Hospitality District, Aerocity,
New Delhi-110037, India
Kind Attention: Mr. Kuljit Singh
SUB – INVITATION OF EXPRESSION OF INTEREST FOR STRATEGIC SALE OF AIR INDIA AIR TRANSPORT SERVICES LIMITED
Sir,
This is with reference to the advertisement dated [●] (“Advertisement”) and Preliminary Information Memorandum (“PIM”) inviting applications for the strategic sale of AIATSL by way of the transfer of management control and sale of at least 98% equity share capital of AIATSL by AIAHL (“Proposed Transaction”).
Being duly authorized to represent and act on behalf of ________________________ (who is the interested bidder (“IB”) for this expression of interest (“EOI”)) and having reviewed and fully understood all of the requirements and information provided as a part of the Bid Process, the undersigned hereby expresses the IB’s interest in participating in the Bid Process.
We have read and understood the contents of the Advertisement and the PIM and are desirous of participating in the Proposed Transaction and without prejudice to the other requirements under the PIM, we confirm and undertake as follows:
1. We are interested in bidding for the Proposed Transaction.
2. We are submitting our EOI in individual capacity as ___________ (insert name of IB) having its registered office at ___________ [insert address].
3. We satisfy the eligibility criteria detailed in the PIM, including the guidelines of Department of Investment and Public Asset Management No. 3/9/2016-DoD-II-B dated September 28, 2017 and any amendment made from time to time, and are not affected by any of the disqualifications set out in Clause 8 of the PIM.
4. We confirm and represent that we have the requisite corporate authorisation to submit this EOI and that every part of the information provided in this EOI is complete and accurate in all respects.
5. We undertake that in the event we are finally selected as the Confirmed Selected Bidder for the Proposed Transaction, as required by clause 7.6 of ‘Eligibility Criteria’ of the PIM, we shall form a separate company with a domestic entity (domestic entity to hold at least 51% of the paid-up capital of such new company) for transferring the ground handling activities of AIATSL at the Civil Enclaves to the new company and undertake the ground handling activities at such Civil Enclaves through the new company (Kindly remove if not applicable).
6. As required by clause 7.9 of ‘Eligibility Criteria’ of the PIM, we agree that:
a) we shall lock-in our entire shareholding in AIATSL, in the special purpose vehicle (in case investment in AIATSL is made through a special purpose vehicle) and special purpose vehicle’s shareholding in AIATSL, up to the expiry of 3rd Anniversary of the completion of the Proposed Transaction. [In case of IB taking benefit of financial strength of Parent/Controlling Partner (in case the IB is a LLP), the shareholding of such Parent/Controlling Partner (in case the IB is a LLP) in the IB shall also not change for such three year period.]
b) we as well as the domestic entity shall lock-in our entire shareholding in the new company formed for transferring the ground handling activities of AIATSL at the Civil Enclaves, up to the expiry of 3rd Anniversary of the completion of the Proposed Transaction (Kindly remove if not applicable).
7. We undertake that in the event we are finally selected to enter into definitive documents as per the RFP for the Proposed Transaction, we shall continue the business of the Company on a going-concern basis, as was being conducted prior to the date of completion of the Proposed Transaction.
8. We shall abide by conditions set out in the RFP or the definitive documents to safeguard employees’ interests.
9. We shall abide by other conditions set out in the RFP or the definitive documents, including inter alia conditions in relation to misuse of the Company.
10. We certify that EOI is consistent with, and does not demonstrate any failure to comply with, the provisions of the PIM, including not being accompanied by the Application Fees, or the EOI being conditional in any respect.
11. We acknowledge that we or the EOI submitted by us may be disqualified with or without assigning any reasons, including without limitation for the reasons set out in Clause 8 of the PIM.
12. We further certify that there is no information regarding or with the IB, which is or will be detrimental to the Proposed Transaction and/or the interests of the Company.
13. We agree and acknowledge that we may be disqualified at any stage of the Bid Process in the interest of national integrity, security or otherwise, as may be determined by the GOI.
14. We agree and acknowledge that we may be disqualified at any stage of the process, if we are denied security clearance or security clearance is revoked by the GOI.
15. We certify that no legal proceedings have been initiated or exist, by or against us in respect of the Company, which proceeding may be prejudiced by our participation in the Bid Process or the Proposed Transaction.
16. We certify that neither have we/our Controlling Shareholder(s) been convicted by any Court of law, indicted, nor has any adverse order been passed against us by a regulatory authority which would cast a doubt on our ability to manage the Company when they are sold or which related to a grave offence that outrages the moral sense of the community.
17. We further certify that in regard to matters relating to the security and integrity of the country, any charge-sheet by an agency of the Government/ conviction by a Court of Law for an offence committed by or by any of our Controlling Shareholder(s) and Associate.
18. In the event we are attracted by any of the disqualifications in terms of the PIM during the pendency of the Bid Process, owing to change in facts or circumstances, we would intimate AIAHL of the same immediately.
19. We represent that we are not disqualified to enter into or perform our obligations in relation to the Proposed Transaction (including acting as controlling shareholder of the Company) pursuant to applicable laws including regulations, guidelines, orders, directions or instructions of any regulatory authority (including SEBI, MOCA, DGCA, DIPP or RBI), administrative authority or department or ministry of central or state government or any court in India.
20. We undertake to provide all supplemental information/documents sought by the TA for evaluation of the EOI (even if such information/documents are sought after the EOI Deadline).
21. We certify that we have no Conflict of Interest (as defined under the PIM) and we have not submitted, directly or indirectly, any EOI other than this EOI.
22. We certify that there are no winding up/insolvency proceedings or other proceedings of a similar nature initiated or pending against us.
23. We represent that the loans availed by us (including by our Controlling Shareholder(s) and subsidiaries) have not been classified as ‘non-performing asset’ or such similar classification by any lender.
24. We represent that we are not entities (including our Controlling Shareholder(s) and subsidiaries), nor have directors (or partners, in case IB includes an LLP)/ key managerial persons who are debarred from accessing
or operating in the capital markets or restrained from buying, selling or dealing in securities by any governmental authority.
25. We represent that we nor our Controlling Shareholder(s) nor their respective directors (or partners, in case IB includes an LLP) or key managerial personnel or equivalent persons appear in the RBI list of Wilful Defaulters (as defined in the PIM) or the list of any other competent authority in their respective jurisdiction.
26. We represent that we are not erstwhile OCBs which are incorporated outside India and are under the adverse notice of RBI.
27. We represent that we are not prohibited or restricted from investing in the Company on the basis of status or sector in which the Company operates under FEMA, 1999 or any regulations made thereunder or under the extant provisions of the FDI Policy.
28. We confirm that we have not made any attempts to directly or indirectly canvass, influence or attempt to influence in any manner the qualification or Bid Process, including without limitation, by offering bribes or other illegal gratification.
29. We confirm that we are not and have not been classified as Central Public Sector Undertaking or a Central Government Owned Cooperative Society (i.e. where GOI’s ownership is 51% or more).
30. The Statement of Legal Capacity, Form A and other information as per formats given in the PIM, duly signed by our Authorised Signatory are enclosed, along with the stamped and notarized (or apostilled, as relevant) Power of Attorney.
Capitalised terms not defined in this letter, but defined in the PIM, shall have the same meanings as ascribed to it in the PIM.
(In case of entities having PAN and TAN registration in India)
Our PAN number is ____________.
Our TAN number is ____________.
(In case of entities not having PAN and TAN registration in India)
- Name, Email-ID, contact number
- Address in the country of residence
- Country of tax residency
- Tax Identification Number ('TIN') in the country of residence; if no TIN is being issued, any other unique identification number issued by the Government of such country.
Thank you.
Yours sincerely,
For and on behalf of: (name of the sole bidder)
Signature: (Authorised Signatory of the sole bidder)
Name of the Person: _______________
Designation: ____________
Enclosure:
1. List of the all the annexure/ document as required in Clause 6.4
SUB – INVITATION OF EXPRESSION OF INTEREST FOR STRATEGIC SALE OF AIR INDIA AIR TRANSPORT SERVICES LIMITED
Sir,
This is with reference to the advertisement dated [●] (“Advertisement”) and Preliminary Information Memorandum (“PIM”) inviting applications for the strategic sale of AIATSL by way of the transfer of management control and sale of at least 98% equity share capital of AIATSL by AIAHL (“Proposed Transaction”).
Being duly authorized to represent and act on behalf of [●] as Lead member to represent the Consortium (who is the interested bidder (“IB”) for this expression of interest (“EOI”)), and having reviewed and fully understood all of the requirements and information provided as a part of the Bid Process, the undersigned hereby expresses the IB’s interest in participating in the Bid Process.
We have read and understood the contents of the Advertisement and the PIM and are desirous of participating in the Proposed Transaction and without prejudice to the other requirements under the PIM, we confirm and undertake as follows:
We have formed a consortium comprising of [●] members (“Consortium”) as follows:
a. [●] holding [●] shareholding in the Consortium;
b. [●] holding [●] shareholding in the Consortium; and
c. [●] holding [●] shareholding in the Consortium
2. We have agreed that [●] shall act as the Lead Member of the Consortium (“Lead Member”).
3. We are interested in bidding for the Proposed Transaction.
4. We satisfy the eligibility criteria detailed in the PIM, including the guidelines of Department of Investment and Public Asset Management No. 3/9/2016-DoD-II-B dated September 28, 2017 and any amendment made from time to time, and are not affected by any of the disqualifications set out in Clause 8 of the PIM.
5. We confirm and represent that we have the requisite corporate authorisation to submit this EOI and that every part of the information provided in this EOI is complete and accurate in all respects.
6. We agree to form a special purpose vehicle, in India/under the laws of India, once finally selected to enter into the definitive documents. The shareholding of the special purpose vehicle shall be the same as the shareholding of the members in the Consortium as set out in Clause 7.7 of the PIM.
7. We acknowledge that AIAHL will have rights of enforcement as against the special purpose vehicle mentioned above under the Parent guarantee and also against the members of Consortium for breach of undertakings and representations made to AIAHL under the EOI including under Annexure 8.
8. We agree that there will be no changes either by way of withdrawal/substitution/addition of any member of any Consortium or any change affecting the composition of the Consortium may be permitted post EOI Deadline other than in accordance with Clause 7.8 of the PIM.
9. We undertake that in the event we are finally selected as the Confirmed Selected Bidder for the Proposed Transaction, as required by clause 7.6 of ‘Eligibility Criteria’ of the PIM, we shall form a separate company with a domestic entity (domestic entity to hold at least 51% of the paid-up capital of such new company) for transferring the ground handling activities of AIATSL at the Civil Enclaves to the new company and undertake the ground handling activities at such Civil Enclaves through the new company (Kindly remove if not applicable).
10. As required by clause 7.9 of ‘Eligibility Criteria’ of the PIM, we agree that:
a) we shall lock-in our entire shareholding in the special purpose vehicle and special purpose vehicle’s shareholding in AIATSL, up to the expiry of 3rd Anniversary of the completion of the Proposed Transaction. [In case of IB taking benefit of financial strength of Parent/Controlling Partner (in case the IB includes a LLP), the shareholding of such Parent/Controlling Partner (in case the IB includes a LLP) in the IB shall also not change for such three year period.]
b) we as well as the domestic entity shall lock-in our entire shareholding in the new company formed for transferring the ground handling activities of AIATSL at the Civil Enclaves, up to the expiry of 3rd
11. We undertake that in the event we are finally selected to enter into definitive documents as per the Request For Proposal for the Proposed Transaction, we shall continue the business of the Company on a going-concern basis, as was being conducted prior to the date of completion of the Proposed Transaction.
12. We shall abide by conditions set out in the RFP or the definitive documents to safeguard employees’ interests.
13. We shall abide by other conditions set out in the RFP or the definitive documents, including inter alia conditions in relation to misuse of the Company.
14. We certify that EOI is consistent with, and does not demonstrate any failure to comply with the provisions of the PIM, including not being accompanied by the Application Fees, or the EOI being conditional in any respect.
15. We acknowledge that we or the EOI submitted by us may be disqualified with or without assigning any reasons including without limitation for the reasons set out in clause 8 of the PIM.
16. We further certify that there is no information regarding or with the IB, which is or will be detrimental to the Proposed Transaction and/or the interests of the Company.
17. We agree and acknowledge that we may be disqualified at any stage of the Bid Process, in the interest of national integrity, security or otherwise, as may be determined by the GOI.
18. We agree and acknowledge that we may be disqualified at any stage of the process, if we are denied security clearance or security clearance is revoked by the GOI.
19. We certify that no legal proceedings have been initiated or exist, by or against us which proceeding may be prejudiced by our participation in the Bid Process or the Proposed Transaction.
20. We undertake to provide all supplemental information/documents sought by the TA for evaluation of the EOI (even if such information/documents are sought after the EOI Deadline).
21. We certify that we have no Conflict of Interest (as defined under the PIM) and we have not submitted, directly or indirectly, any EOI other than this EOI.
22. We certify that there are no winding up/insolvency proceedings or other proceedings of a similar nature initiated or pending against us.
23. We certify that neither have we/our Controlling Shareholder(s) been convicted by any Court of law, indicted, nor has any adverse order been
passed against us by a regulatory authority which would cast a doubt on our ability to manage the Company when they are sold or which related to a grave offence that outrages the moral sense of the community.
24. We further certify that in regard to matters relating to the security and integrity of the country, any charge-sheet by an agency of the Government/ conviction by a Court of Law for an offence committed by us or by any of our Controlling Shareholder(s) and Associate.
25. In the event we are attracted by any of the disqualifications in terms of the EOI during the pendency of the Bid process, owing to change in facts or circumstances, we would intimate AIAHL of the same immediately.
26. We represent that we are not disqualified to enter into or perform our obligations in relation to the Proposed Transaction (including acting as controlling shareholder of the Company) pursuant to the applicable laws including regulations, guidelines, orders, directions or instructions of any regulatory authority (including SEBI, MOCA, DGCA, DIPP or RBI), administrative authority or department or ministry of central or state government or any court in India.
27. We represent that the loans availed by us (including by our Controlling Shareholder(s) and subsidiaries) have not been classified as ‘non-performing asset’ or such similar classification by any lender.
28. We represent that we are not entities (including our Controlling Shareholder(s) and subsidiaries), nor have directors (or partners, in case IB includes an LLP)/ key managerial persons who are debarred from accessing or operating in the capital markets or restrained from buying, selling or dealing in securities by any governmental authority.
29. We represent that we nor our Controlling Shareholder(s) nor their respective directors (or partners, in case IB includes an LLP) or key managerial personnel or equivalent persons appear in the RBI list of Wilful Defaulters (as defined in the PIM) or the list of any other competent authority in their respective jurisdiction.
30. We represent that we are not erstwhile OCBs which are incorporated outside India and are under the adverse notice of RBI.
31. We confirm that we are not and have not been classified as Central Public Sector Undertaking or a Central Government owned Cooperative Society (i.e. where Government’s ownership is 51% or more).
32. We represent that we are not prohibited or restricted from investing in the Company on the basis of status or sector in which the Company operates under FEMA, 1999 or any regulations made thereunder or under the extant provisions of the FDI.
33. We confirm that we have not made any attempts to directly or indirectly canvass, influence or attempt to influence in any manner the qualification or
Bid Process, including without limitation, by offering bribes or other illegal gratification.
34. The Statement of Legal capacity, Form A and other information, duly signed by Authorised Signatory with the certified true copy of the Consortium Agreement between the consortium members, all as per formats given in Annexure of the PIM is enclosed. Further, the stamped and notarized (or apostilled, as relevant) Power of Attorney is also enclosed.
Capitalised terms not defined in this letter, but defined in the PIM, shall have the same meanings as ascribed to it in the PIM
(In case of entities having PAN and TAN registration in India)
Lead Member’s PAN number is ____________.
Lead Member’s TAN number is ____________.
(In case of entities not having PAN and TAN registration in India, following details of the Lead Member):
- Name, Email-ID, contact number
- Address in the country of residence
- Country of tax residency
- Tax Identification Number ('TIN') in the country of residence; if no TIN is being issued, any other unique identification number issued by the Government of such country.
Thank you.
Yours sincerely,
For and on behalf of: (name of the Lead Member)
Signature: (Authorised Signatory of the Lead Member)
Name of the Person: [●]
Designation: [●]
Enclosure:
1. List of the all the annexure/ document as required in Clause 6.4
2. The letter should also be counter signed by Authorised Signatory of all the members of the Consortium
ANNEXURE 4: STATEMENT OF LEGAL CAPACITY FOR SOLE BIDDER
(To be provided on the letterhead of the sole bidder submitting the EOI - duly verified by a notary)
Reference No. __________ Date __________
To,
Mr. Kuljit Singh
Ernst & Young LLP India (Transaction Advisor for Strategic Sale,)
3rd Floor, Worldmark-1,
IGI Airport Hospitality District, Aerocity,
New Delhi-110037, India
Kind Attention: Mr. Kuljit Singh
SUB – INVITATION OF EXPRESSION OF INTEREST FOR STRATEGIC SALE OF AIR INDIA AIR TRANSPORT SERVICES LIMITED
Sir,
This is with reference to the advertisement dated [•] (“Advertisement”) and Preliminary Information Memorandum (“PIM”) inviting applications for the strategic sale of AIATSL by way of the transfer of management control and sale of at least 98% equity share capital of AIATSL by AIAHL (“Proposed Transaction”).
______________________ (hereinafter referred to as the “IB”), having reviewed, fully understood and accepted all of the requirements and information provided as a part of the Bid Process, we express the IB’s interest in participating in the Bid Process.
We have read and understood the contents of the Advertisement and the PIM and are desirous of participating in the Proposed Transaction and confirm and undertake as follows:
1. We are interested in bidding for the Proposed Transaction.
2. We have examined in detail and have understood the terms and conditions and eligibility criteria stipulated in the PIM and we satisfy the eligibility criteria stipulated in the PIM.
3. We represent that all the information provided in the EOI (including all supporting documents) is complete and accurate in all respects and no material information has been omitted to be disclosed.
4. We have agreed that [•] (insert name), who is the [managing director/director] (“Authorised Signatory”) will act as our representative and has been duly authorised to submit the EOI along with all the documents to be submitted pursuant to the PIM.
The document authorising the Authorised Signatory is attached hereto.
5. The Authorised Signatory is vested with the requisite power and authority to furnish Form A and other documents for the EOI and authenticate the same.
*Capitalised term not defined in this letter, but defined in the PIM, shall have the same meanings as ascribed to it in the PIM*
(In case of entities having PAN and TAN registration in India)
Our PAN number is ____________.
Our TAN number is ____________.
(In case of entities not having PAN and TAN registration in India)
- Name, Email-ID, contact number
- Address in the country of residence
- Country of tax residency
- Tax Identification Number ('TIN') in the country of residence; if no TIN is being issued, any other unique identification number issued by the Government of such country.
Thank you.
Yours sincerely,
For and on behalf of: (name of the sole bidder)
Signature: (Authorised Signatory of the sole bidder)
Name of the Person: ____________
Designation:
ANNEXURE 5: STATEMENT OF LEGAL CAPACITY FOR A CONSORTIUM
(To be provided on letterhead of Lead Member of the Consortium submitting the EOI - duly verified by a notary)
Reference No. ___________ Date ___________
To,
Mr. Kuljit Singh
Ernst & Young LLP India (Transaction Advisor for Strategic Sale)
3rd Floor, Worldmark-1,
IGI Airport Hospitality District, Aerocity,
New Delhi-110037, India
Kind Attention: Mr. Kuljit Singh
SUB – INVITATION OF EXPRESSION OF INTEREST FOR STRATEGIC SALE OF AIR INDIA AIR TRANSPORT SERVICES LIMITED
Sir,
This is with reference to the advertisement dated [●] (“Advertisement”) and Preliminary Information Memorandum (“PIM”) inviting applications for the strategic sale of AIATSL by way of the transfer of management control and sale of at least 98% equity share capital of AIATSL by AIAHL (“Proposed Transaction”).
This communication has been issued by the Lead Member (as defined below) for and on behalf of the Consortium (as defined below).
We have read, understood and agree to the contents of the Advertisement and PIM and are desirous of participating in the Bid Process. We confirm and undertake as follows:
1. We are interested in bidding for the Proposed Transaction.
2. We have formed a consortium comprising of __________ members (“Consortium”) as follows:
a. ________ holding ________% shareholding in the Consortium;
b. ________ holding ________ shareholding in the Consortium and
c. ________ holding ________% shareholding in the Consortium
3. We have agreed that ________ shall act as the Lead Member of our Consortium (“Lead Member”). We have examined in detail and have understood the terms and conditions and eligibility criteria stipulated in the PIM and the Consortium jointly satisfies the eligibility criteria stipulated in the PIM.
4. We represent that all the information provided in the EOI along with supporting documents is complete and accurate in all respects and no material information has been omitted to be disclosed.
5. We have agreed that __________ (insert name) who is the [managing director/ director] of the Lead Member (“Authorised Signatory”) will act as the representative of our Consortium and has been duly authorised to submit on our behalf the EOI (including all the supporting documents) to be submitted pursuant to the PIM. Document authorising the Lead Member and the Authorised Signatory, and the board resolution and Power of Attorney authorising the Authorised Signatory of each of the members of the Consortium are attached hereto.
6. Our Authorised Signatory is vested with the requisite power and authority to furnish Form A and other documents for the EOI and authenticate the same on behalf of us, and in the case of the Authorised Signatory of the Lead Member, he is vested with the requisite power and authority to furnish Form A and other documents for the EOI and authenticate the same on behalf of the Lead Member and the Consortium.
Capitalised term not defined in this letter, but defined in the PIM, shall have the same meanings as ascribed to it in the PIM.
(In case of entities having PAN and TAN registration in India)
Our PAN number is __________.
Our TAN number is __________.
(In case of entities not having PAN and TAN registration in India)
- Name, Email-ID, contact number
- Address in the country of residence
- Country of tax residency
- Tax Identification Number ('TIN') in the country of residence; if no TIN is being issued, any other unique identification number issued by the government of such country.
Thank you
Yours sincerely,
For and on behalf of: (name of the Lead Member)
Signature: (Authorised Signatory of the Lead Member)
Name of the Person: __________
Designation: Director
Annexure should also be counter signed by Authorised Signatory of all the members of the Consortium.
ANNEXURE 6: FORM A
(To be submitted on letterhead (unless otherwise mentioned) of Interested Bidder (sole bidder/all the member of the Consortium) - duly verified by a notary and signed on each page by the Authorised Signatory of the IB)
A. Name of the Interested Bidder(s) (to be provided for the sole bidder or each member of the Consortium, as applicable)
Executive Summary (to be provided for the sole bidder or each member of the Consortium, as applicable): providing brief description of the IB (sole bidder or each member of Consortium, as applicable) and, containing details like ownership structure, sources of funds, identity of the natural persons who are the Ultimate Beneficial Owners ('Ultimate Beneficial Owner' means the natural person or persons who are the ultimate beneficial owners of the IBs and/or who ultimately own, control or influence the IB and includes a person who exercises ultimate effective control over a legal person or arrangement), the Effective Place of Management of business of the IB and each member of the consortium ('Effective Place of Management' means the place where key management and commercial decisions that are necessary for the conduct of business of an entity as a whole are, in substance made), etc., write up on business history and growth, business areas/ activities, respective revenue details. It shall include a brief commentary on the capability of the IB (sole bidder or each member of Consortium, as applicable), as demonstrated, inter alia, in its past track record, to run its own business.
B. Contact Information of the IB:
1) Following details of IB (for the sole bidder/ each member of the Consortium, as applicable) including phone number, facsimile number
a) Registered Office – Address, phone number, facsimile number
b) Head Office – Address, phone number, facsimile number
2) Address for correspondence along with email address of IB (sole bidder or each member of the Consortium, as applicable)
3) Contact Person(s):
a) Name:
b) Designation:
c) Phone No.:
d) Mobile No.:
e) Fax No.:
f) Email:
4) It is understood by the IB that the TA shall only communicate with the Consortium through the Lead Member.
5) Website details of IB (sole bidder or each member of the Consortium, as applicable).
D. **Basic Information of the IB** (to be provided for sole bidder or each member of the Consortium, as applicable):
1) Constitution (Tick, wherever applicable)
a) Public Limited Company
b) Private Limited Company
c) Limited Liability Partnership Firm
d) Others, if any (Please specify)
2) Date and Place of incorporation of IB/ each member of the Consortium
3) Date of commencement of business of IB/ each member of the Consortium
4) Role/interest of each member in the Consortium (if applicable).
5) Nature of business carried out/ products dealt with by the IB/ each member of the Consortium and a profile containing information on the IB/ each member of the Consortium’s operations.
6) Salient features of financial performance for the last three years
7) The certificate of incorporation, memorandum and articles of association, certificate of commencement of business, charter documents, or other constitution documents, i.e., partnership deed etc., as may be applicable and registration with SEBI for Funds/ relevant authority in the jurisdiction for Funds if applicable.
8) A certificate, for list of board of directors, principal shareholders or owners or equivalent, and key management personnel duly signed by the Authorized Signatory.
9) A certificate by statutory auditor (or in the event that the IB does not have a statutory auditor, the person who has undertaken an audit of the IB (sole bidder or each member of Consortium, as applicable) in the immediately preceding financial year) for the shareholding pattern/ ownership of IB (sole bidder or each member of Consortium, as applicable). The certificate should be counter signed by the Authorised Signatory.
10) Basis of eligibility for participation in the Bid Process (Please mention details of eligibility) as under:
a) A certificate duly signed by the Authorised Signatory of IB (sole bidder or each member of Consortium, as applicable), stating the IB’s eligibility to participate in the Proposed Transaction in terms of clause _______ of IB’s memorandum and articles of association/______________ name of constitution document, viz., partnership deed etc. as may be applicable (specific reference to the said provision may be drawn).
b) Additionally, please provide Certificate by statutory auditor (or in the event that the IB does not have a statutory auditor, the person who has undertaken an audit of the IB (sole bidder or each member of Consortium, as applicable), certifying the Net Worth/ ACI, as defined in the Eligibility Criteria, of the IB (sole bidder or each member of Consortium, as applicable) for the immediately preceding financial year and also specifying that the methodology adopted for calculating such items conforms to the provisions mentioned in this PIM (as per Annexure 16).
c) Additionally, in case of IB taking benefit of financial strength of its Parent, please provide a certificate from statutory auditor of the Parent (or in the event that the Parent does not have a statutory auditor, the person who has undertaken an audit of the Parent in the immediately preceding financial year) or certificate from chartered accountant practicing in India (in case Parent is a natural person or Controlling Partner in case IB is an LLP; the same should not be older than 3 months from the EOI Deadline) (as per Annexure 16C).
d) In case of bids by employees of the Company, please submit a single certificate from a chartered accountant practicing in India, containing the names and Net Worth of each of the participating employees. The same should not be older than 3 months from the EOI Deadline (as per Annexure 16A).
11) Audited Financial Statements (on standalone and consolidated basis)/Annual Reports for the previous 5(five) financial years for the IB (sole bidder or each of the Consortium members, as applicable). In case some members of the Consortium were incorporated less than 5(five) years ago, then 5(five) years financial statement of the Lead Member of the Consortium/largest shareholder in Consortium shall be provided. If unlisted company/companies or any other entities are members of the Consortium and if audited financial statements are not available for the immediately preceding financial year, subject to compliance with all applicable laws, then available audited financial statement(s) shall be provided along with the latest available unaudited/provisional numbers as certified by the statutory auditors (or in the event that the IB does not have a statutory auditor, the person
who has undertaken an audit of the IB in the immediately preceding financial year).
For Funds, the latest statutory auditor’s certificate (or such other certificate as filed with the regulator in the relevant jurisdiction) not older than 3 months (showing their ACI) prior to the EOI Deadline shall also be submitted.
For listed companies, in case the audited financial statements are not available for the immediately preceding financial year, the information contained in quarterly limited review report is to be given.
In case the IB/ any member of the Consortium cannot submit the consolidated financial statements as mentioned above, it shall specify reasons for the same.
All financial statements/ annual reports/ certificates submitted should be certified by Authorized Signatory.
12) Provide the extract of the charter documents and documents such as a board or shareholders’ resolution in favour of the person executing the Power of Attorney as per Annexure 7 for the delegation of power on behalf of the IB to the Authorised Signatory (and Lead Member in case of Consortium).
E. Management Organization:
1) An overview of IBs (sole bidder or each member of the Consortium, as applicable) senior management and organization structure certified by the Authorised Signatory.
2) IB (sole bidder or each member of Consortium, as applicable) shall provide details on (a) the Ultimate Beneficial Owner, and (b) Effective Place of Management of the business.
F. International Operations/ Joint Ventures/ Alliances:
Brief note of IB’s (sole bidder or each member of Consortium, as applicable) international operations, joint ventures, alliances, (whether international or domestic), including incorporation details, registered office, effective management and control, nature and size of such operations, equity ownership, if applicable, copies of the audited financial statements of immediately preceding financial year for such entities.
G. Professional Advisors:
Please provide names and addresses of those companies and professional firms, if any, who are (or will be) advising the IB (sole bidder or any member of Consortium, as applicable) for the Proposed Transaction, together with the names of the principal individual advisors at those companies and firms. If such advisors have not been appointed as on the date of submission of the EOI, the aforesaid details may be updated as and when appointed.
H. Outstanding Litigation/ Contingent Liability:
1. IB (sole bidder or each member of Consortium, as applicable) must provide with the EOI list of all the outstanding litigation along with certificate that as per IB’s assessment, likely outcome of outstanding litigations against such IB, its Associate and Controlling Shareholder(s), shall not have any impact on IB’s capability to (a) participate in the Bid Process (b) undertake and consummate the Proposed Transaction and impact IB’s qualification in terms of the Eligibility Criteria.
2. IB (sole bidder or each member of Consortium, as applicable) must provide with the EOI a List of all the contingent liabilities along with certificate that as per IB’s assessment, likely outcome of contingent liabilities of such IB, its Associate and Controlling Shareholder(s), shall not impact on IB’s capability to (a) participate in the Bid Process (b) undertake and consummate the Proposed Transaction and impact IB’s qualification in terms of the Eligibility Criteria - Annexure 18
I. Foreign Direct Investment (FDI) Restrictions:
If the IB is a foreign entity/ overseas corporate body, specify list of statutory approvals from the GOI/ the RBI/ the DIPP/ relevant ministry/ any other Government agency applied for/ to be obtained/ awaited. The responsibility for obtaining such approvals shall be with the IB.
We agree that any capitalised term not defined in this letter, but defined in the PIM, shall have the same meanings as ascribed to it in the PIM.
Yours sincerely,
For and on behalf of: (name of the sole bidder or each member of Consortium, as applicable)
Signature: (Authorised Signatory of sole bidder or each member of Consortium, as applicable)
Name of the Person: *●+
Designation: *●+
Place:
Date:
1. Please follow the order adopted in the Format provided. If a particular question/request is not applicable for Interested Bidder the relevant number must be nonetheless be set out with the words “Not applicable” against it.
2. The Annexure should also be counter signed by Authorised Signatory of Lead Member, in case of Consortium.
ANNEXURE 7: POWER OF ATTORNEY
(To be provided by Interested Bidder (sole bidder/ members of the Consortium))
(To be appropriately stamped on non-judicial stamp paper of appropriate value as per Stamp Act relevant to place of execution and notarized (or apostilled, as relevant)
Power of Attorney for signing of EOI
To all to whom these presents shall come, We [●] (name of the entity) having our registered office at ____________ (address of the registered office) do hereby exclusively, unconditionally and irrevocably constitute, nominate, appoint and authorize Mr./Ms. (name), [●]son/daughter/wife of [●] and presently residing at [●], who is presently employed with us/ the Lead Member of our Consortium and holding the position of [●], as our true and lawful attorney (hereinafter referred to as the “Authorised Signatory”) in our name and on our behalf, to do, execute, and perform all such acts, agreements (with or without any amendments or modifications), deeds, matters and things as are necessary or required in connection with or incidental to submission of our application for qualification for the Proposed Transaction including but not limited to signing and submission of EOI, affidavits, bids, and other documents and writings, as may be required from time to time, participation in conferences (if any) and providing information/ responses to TA/AIAHL, representing us in all matters before AIAHL/ TA and generally dealing with Company/AIAHL in all matters in connection with or relating to or arising out of our EOI.
AND we hereby agree to ratify and confirm and do hereby ratify and confirm all acts, deeds and things done or caused to be done by the Authorised Signatory pursuant to and in exercise of the powers conferred by this Power of Attorney and that all acts, deeds and things done by the Authorised Signatory in exercise of the powers hereby conferred shall and shall always be deemed to have been done by us concerning or touching these presents as fully and effectually as if we were present and had done, performed or executed the same ourselves.
All the terms used herein but defined shall have the meaning ascribed to such terms in the Preliminary Information Memorandum inviting applications for the strategic sale of AIATSL by way of the transfer of management control and sale of at least 98% equity share capital of AIATSL by AIAHL (“Proposed Transaction”).
IN WITNESS WHEREOF WE [●] THE ABOVE NAMED PRINCIPAL HAVE EXECUTED THIS POWER OF ATTORNEY ON THIS [●] DAY OF [●] AT [●].
(Signature, name, designation and address)
In the presence of:
1.
2.
Accepted
(Signature, Name, Title and Address of the Authorised Signatory)
(To be duly notarized (or apostilled, as relevant))
Date
1. Capitalised terms not defined here, but defined in the PIM, shall have the same meanings as ascribed to it in the PIM.
2. For the purpose of this POA “AIATSL” referred is to “Air India Air Transport Services Limited.”
3. The form should also be counter signed by Authorised Signatory of Lead Member.
4. The mode of execution of the Power of Attorney should be in accordance with the procedure, if any, laid down by the applicable law and the charter documents of the executant(s) and when it is so required, the same should be under common seal affixed in accordance with the required procedure.
5. Wherever required, the IB should submit for verification the extract of the charter documents and documents such as a board or shareholders’ resolution/power of attorney in favor of the person executing this Power of Attorney for the delegation of power hereunder on behalf of the IB.
6. For a Power of Attorney issued overseas, the document will also have to be legalized by the Indian Embassy/Consulate/High Commission, after notarization in the jurisdiction where the Power of Attorney is being issued, if required. However, the Power of Attorney executed in countries that have signed the Hague Legislation Convention, 1961 are not required to be legalized by the Indian Embassy/Consulate/High Commission if it carries a conforming Apostille certificate.
ANNEXURE 8: FORMAT FOR CONSORTIUM AGREEMENT
(To be appropriately stamped on non-judicial stamp paper of appropriate value as per Stamp Act relevant to place of execution and notarized (or apostilled, as relevant))
THIS Consortium Agreement ("Agreement") executed on this ____________ day of ____________, Two thousand ____________ between
1. M/s _______________________________ [insert name of Lead Member] _______________________________ a _______________________________ [incorporated] under the laws of _______________________________ and having its Registered Office at _______________________________ (hereinafter called the "Member-1" or "Lead Member", which expression shall include its successors, executors and permitted assigns);
2. M/s _______________________________ a _______________________________ [incorporated] under the laws of _______________________________ and having its Registered Office at _______________________________ (hereinafter called the "Member-2", which expression shall include its successors, executors and permitted assigns);
3. M/s _______________________________ a _______________________________ [incorporated] under the laws of _______________________________ and having its Registered Office at _______________________________ (hereinafter called the "Member-3", which expression shall include its successors, executors and permitted assigns);
for the purpose of submitting the EOI pursuant to the Advertisement dated [●] ("Advertisement") and Preliminary Information Memorandum ("PIM") inviting applications for participation in the strategic sale of AIATSL by way of the transfer of management control and sale of at least 98% equity share capital of AIATSL by AIAHL("Proposed Transaction").
WHEREAS, each Member individually shall be referred to as the "Member" and all of the Members shall be collectively referred to as the "Members" in this Agreement.
WHEREAS, the instructions for submitting EOI as per PIM stipulates that in case EOI is being submitted by a Consortium, the members of the Consortium will have to submit a legally enforceable Consortium Agreement in a format specified by AIAHL.
All the terms used in capitals in this Agreement but not defined herein shall have the meaning as set out under the PIM.
NOW THEREFORE, THIS AGREEMENT WITNESSTH AS UNDER:
In consideration of the above premises and mutual covenants and agreements, all the Members in this Consortium do hereby mutually agree as follows:
1. We, the Members of the Consortium and parties to the Agreement do hereby unequivocally agree that Member-1 (M/s _______________), shall act as the Lead Member as defined in the PIM for and on behalf of Member-2, ________, and Member-3, ________, and to submit the EOI;
2. We have formed consortium comprising of ____ members as follows:
1. _____________(Insert name)/% of interest and financial contribution in the Consortium
2. _____________(Insert name)/% of interest and financial contribution in the Consortium
3. _____________(Insert name)/% of interest and financial contribution in the Consortium
3. The Lead Member is hereby authorized by the Members of the Consortium and Members to the Agreement to bind the Consortium and receive instructions for and on their behalf.
4. The Lead Member shall be liable and responsible for ensuring the individual and collective commitment of each of the Members of the Consortium in discharging all of their respective obligations in relation to the Proposed Transaction, including the obligations set out in the PIM. Each Member further undertakes to be individually liable for the performance of its part of the obligations without in any way limiting the scope of collective liability of the Members as envisaged in this Agreement.
5. Each member undertakes and confirms that in the event we are finally selected as the Confirmed Selected Bidder for the Proposed Transaction, as required by clause 7.6 of ‘Eligibility Criteria’ of the PIM, we shall form a separate company with a domestic entity (domestic entity to hold at least 51% of the paid-up capital of such new company) for transferring the ground handling activities of AIATSL at the Civil Enclaves to the new company and undertake the ground handling activities at such Civil Enclaves through the new company (Kindly remove if not applicable).
6. Each Member agrees there will be no changes either by way of withdrawal/substitution/addition of any member of any Consortium or any change affecting the composition of the Consortium may be permitted post EOI Deadline other than in accordance with Clause 7.8 of the PIM.
7. Each Member undertakes and confirms that the members of the Consortium shall incorporate a special purpose vehicle (in the form of a company) (“SPV”) in India and under the laws of India, once selected as the Confirmed Selected Bidder (as defined in the PIM). The shareholding of each Member of the
Consortium in the SPV shall be the same as its interest in the Consortium as set out in Clause 2 above.
8. The Members agree that the entire shareholding of each Member in the SPV shall be locked-in for a period of 3 (three) years after the completion of the Proposed Transaction, as required under Clause 7.9 of the PIM.
9. Each member undertakes and confirms that in case any member is taking benefit of financial strength of its Parent/Controlling Partner (in case the IB includes a LLP), the Parent/Controlling Partner of such consortium member (in case the IB includes a LLP) shall have to lock-in its entire shareholding in the concerned member for a period of 3 (three) years after the completion of the Proposed Transaction (Kindly remove if not applicable).
10. Each member undertakes and confirms that in the event we are finally selected as the Confirmed Selected Bidder for the Proposed Transaction, as required by clause 7.9 of ‘Eligibility Criteria’ of the PIM, each member as well as the domestic entity shall have to lock-in its entire shareholding in the new company formed for transferring the ground handling activities of AIATSL at the Civil Enclaves, up to the expiry of 3rd Anniversary of the completion of the Proposed Transaction (Kindly remove if not applicable).
11. Each Member of the Consortium, jointly and severally, irrevocably and unconditionally guarantees to AIAHL that the SPV, shall at all times, fully and faithfully perform and discharge all its obligations under the share purchase agreements or other definitive documents entered into in relation to the Proposed Transaction, and shall at all times duly comply with all the terms and conditions of the shareholders and share purchase agreements or other definitive documents.
12. In the event that the Consortium is the Confirmed Selected Bidder, each Member shall ensure that the business of the Company is continued on a going-concern basis, as was being conducted prior to the date of completion of the Proposed Transaction as required by Clause 7.10 of the PIM.
13. The Lead Member, on behalf of the Consortium, shall inter alia undertake full responsibility for liaising with any authority or persons as required.
14. Without prejudice to Clause 4 of this Agreement, in case of any breach of commitments or obligations by any of the Members under (i) the PIM, EOI, RFP or any other documents relating to the Proposed Transaction, (ii) this Agreement, (iii) or any definitive documents entered into pursuant to the Proposed Transaction, the Lead Member shall be liable for the consequences thereof.
15. Except as specified in the Agreement, it is agreed that sharing of responsibilities as aforesaid shall not in any way be a limitation of responsibility of the Lead Member under this Agreement.
16. Without prejudice to Clause 4 of this Agreement, the Lead Member shall be liable for the obligations and acts and deeds of the Consortium, irrespective of its scope of work or financial commitments.
17. This Agreement shall be construed and interpreted in accordance with the Laws of India and courts at New Delhi alone shall have exclusive jurisdiction in all matters relating thereto and arising thereunder (to the exclusion of all other courts).
18. It is further expressly agreed that the Agreement shall be irrevocable and shall remain valid and in effect during the term of the definitive agreements entered into pursuant to the Proposed Transaction. If the Consortium does not become the Confirmed Selected Bidder, the Parties may terminate this Agreement at their discretion. Any other expiration or early revocation/termination of this Agreement shall require the express prior written consent of AIAHL.
19. Without prejudice to Clause 4 of this Agreement, the Lead Member is authorized and shall be fully responsible for the accuracy and veracity of the representations and information submitted by the Members respectively from time to time in EOI.
20. It is hereby expressly understood between the Members that no Member at any given point of time, may assign or delegate or transfer their respective rights, duties or obligations under the PIM and/or EOI except with prior written consent of AIAHL.
21. This Agreement
(i) has been duly executed and delivered on behalf of each Member hereto and constitutes the legal, valid, binding and enforceable obligation of each such Member;
(ii) sets forth the entire understanding of the Members hereto with respect to the subject matter hereof; and
(iii) may not be amended or modified except in writing signed by each of the Members and with prior written consent of AIAHL.
IN WITNESS WHEREOF, the Members have, through their Authorized Signatories, executed these presents on the Day, Month and Year first mentioned above.
For M/s __________ [Member 1 and Lead Member]
_____________ (Signature, Name & Designation of the Authorised Signatory)
Witnesses:
(i) Signature ________
Name:
Address:
(ii) Signature ________
Name:
Address:
For M/s __________ [Member 2]
____________ (Signature, Name & Designation of the Authorised Signatory)
Witnesses:
(i) Signature ________
Name:
Address:
(ii) Signature ________
Name:
Address:
For M/s __________ [Member 3]
____________ (Signature, Name & Designation of the Authorised Signatory)
Witnesses:
(i) Signature ________
Name:
Address:
(ii) Signature ________
Name:
Address:
____________________
[Signature and stamp of Notary of the place of execution]
Notes: 1) The mode of execution of the Consortium Agreement should be in accordance with the procedure, if any, laid down by the applicable law and the charter documents of the executant(s) and when it is so required, the same should be under common seal affixed in accordance with the required procedure. 2) For a Consortium Agreement executed and issued overseas, the document will also have to be legalized by the Indian Embassy and notarized in the jurisdiction where the Consortium Agreement is being executed. However, the Consortium Agreement executed in countries that have signed the Hague Legislation Convention 1961 are not required to be legalized by the Indian Embassy if it carries a conforming Apostille certificate.
Capitalised terms not defined in this annexure, but defined in the PIM, shall have the same meanings as ascribed to it in the PIM.
For the purpose of this agreement “AIATSL” referred to means “Air India Air Transport services Limited.”
DEED OF CONFIDENTIALITY UNDERTAKING
This DEED OF CONFIDENTIALITY UNDERTAKING ("Undertaking") is made on this
[●] day of [●], 2019.
BY
In case of sole bidder
[ ]
[●] (insert name of the Interested Bidder), a private limited company, public limited company, limited liability partnership, body corporate or Fund registered or incorporated under the laws of ___________________________ (insert name of the country), with its registered office
at_____________________________________________________
______ (Insert address) (the "Interested Bidder" or 'IB' or ‘Bidder’, which expression shall include its successors, executors and permitted assigns);
]
OR (In case of Consortium)
[
_______________________________________________ [insert name of Lead Member]
_______________________________________________ a private limited company, public limited company, limited liability partnership, body corporate or Fund registered or incorporated under the laws of _____________ and having its Registered Office at ______________________ (hereinafter called the "Member-1", which expression shall include its successors, executors and permitted assigns);
M/s ___________________________________________ a private limited company, public limited company, limited liability partnership, body corporate or Fund registered or incorporated under the laws of _______________________________ and having its Registered Office at _____________________________(hereinafter called the "Member-2", which expression shall include its successors, executors and permitted assigns);
M/s ___________________________________________ private limited company, public limited company, limited liability partnership, body corporate or Fund registered or incorporated under the laws of _______________________________ and
having its Registered Office at ____________________________
(hereinafter called the "Member-3", which expression shall include its successors,
executors and permitted assigns); and
]
IN FAVOUR OF:
AIR INDIA ASSETS HOLDING LIMITED, a company duly incorporated and existing
under the provisions of the Companies Act, 1956 bearing corporate identification
number U74999DL2018GOI328865 having its registered office at Indian Airlines
Building, 113 Gurudwara Rakabganj Road, New Delhi - 110001 , ("AIAHL" or the
"Seller", which expression shall include its successors, executors and permitted
assigns) ;
AND
Air India Air Transport Services Limited, a company incorporated under the
Companies Act, 1956 bearing corporate identification number
U63090DL2003PLC120790, having its registered office at Airlines House, 113
Gurudwara Rakabganj Road, New Delhi - 110001, ("AIATSL" or the "Company",
which expression shall include its successors, executors and permitted assignss),
AND
EY LLP India, whose registered office is, 22, Camac Street Block 'C', 3rd Floor
Kolkata West Bengal – 700 016, India (hereafter referred to as the "Transaction
Advisor", which expression shall include its successors, executors and permitted
assigns),
AND
Cyril Amarchand Mangaldas, whose registered office is Unit 501, Peninsula
Chambers, Peninsula Corporate Park, Ganpatrao Kadam Marg, Lower Parel
Mumbai - 400 013, India (hereafter referred to as the "Legal Advisor", which
expression shall include its successors, executors and permitted assignss),
AND
RBSA Valuation Advisors LLP, whose registered office is 912, Venus Atlantis
Corporate Park, Anand Nagar Main Road, Prahaladnagar, Ahmedabad - 380015,
India (hereafter referred to as the "Asset Valuer", which expression shall include
its successors, executors and permitted assignss).
WHEREAS:
The Bidder [along with Consortium Members] (as defined hereinafter) has submitted
an expression of interest pursuant to advertisement dated [●] and Preliminary
Information Memorandum ("PIM") inviting applications for the strategic sale of
AIATSL by way of the transfer of management control and sale of at least 98% equity share capital of AIATSL by AIAHL ("Proposed Transaction"); and
A. In the context of the IB’s interest in the Proposed Transaction, the Disclosing Party (as defined below) may disclose Confidential Information (as defined hereinafter) to the Receiving Party (as defined hereinafter) to enable the IB to evaluate the Proposed Transaction.
B. In the context of the IB’s interest in the Proposed Transaction, the Disclosing Party (as defined below) may disclose Confidential Information (as defined hereinafter) to the Receiving Party (as defined hereinafter) to enable the IB to evaluate the Proposed Transaction.
NOW, THEREFORE, in consideration for receiving the Confidential Information, the IB hereby executes this Undertaking and undertakes, represents, warrants, covenants and agrees to the terms and conditions contained herein:
1. In this Undertaking (including the recitals);
"Advisors" means, collectively, M/s. EY LLP India (TA), M/s. Cyril Amarchand Mangaldas (LA), M/s. RBSA Valuation Advisors LLP (Asset Valuer)
"Confidential Information" means and includes any and all facts, knowledge, information, documents and materials whether written or otherwise, concerning the business, operations, prospects, finances, or other affairs of the Company, its affiliates, associates, joint ventures or subsidiaries ("AIATSL Entities") (which includes, without limitation, documents delivered in connection with due diligence, investigation, information relating to the existing business of the AIATSL Entities and new businesses (if any) proposed to be undertaken by the AIATSL Entities, market and company-specific data, agreements related to its business including know-how and technology agreements, agreements relating to licence to use intellectual property rights, graphs, drawing, past, current, and planned research and development, past, current and planned marketing or distribution methods and processes, customer lists, past, current and anticipated customer requirements, price lists and other end-user pricing related information, market studies, computer software and programs, database technologies, systems structures and architectures, historical financial statements and budgets, activities, products, specifications, data, know-how, compositions, designs, sketches, photographs, business plans, financial projections and budgets, historical, current and projected sales, capital spending budgets and plans, past, current or prospective financing sources, the names and backgrounds of personnel, personnel training techniques and materials, reports relating to the AIATSL Entities' operations prepared by external consultants which are proprietary to the Company or AIAHL, and any information memorandum/ or draft/ final offer document, request for proposal, drafts of shareholders and share purchase agreements or other definitive documents entered in relation to the Proposed Transaction, howsoever
documented, that has been or may hereafter be provided or shown to the Receiving Party by the Disclosing Party or is otherwise obtained from review of the Disclosing Party’s documents or property or discussions with the Disclosing Party by the Receiving Party irrespective of the form of the communication, or whether such information was marked as confidential or not, and also includes all notes, analyses, compilations, studies, summaries, and other material prepared by the Receiving Party containing or based, in whole or in part, on any information included in the foregoing.
Notwithstanding the foregoing, the following information will not constitute "Confidential Information" for purposes of this Undertaking:
(a) Information which the Receiving Party can prove was already in the possession of the Receiving Party and was available to the Receiving Party on a non-confidential basis prior to its disclosure to the Receiving Party by the Disclosing Party and without breach of any confidentiality obligation;
(b) Information which is obtained by the Receiving Party from a third Person who, insofar as is known to the Receiving Party, is not prohibited from disclosing the information to the Receiving Party under a contractual, legal or fiduciary obligation to the Disclosing Party; and
(c) Information which is or becomes generally available to the public otherwise than as a result of a breach of this Undertaking by the Receiving Party.
The decision of AIAHL and/or the Company on whether any information qualifies within the exceptions in (a), (b) and (c) above shall be final, conclusive and binding.
“Consortium” means all Consortium Members intending to directly or indirectly participate in the Proposed Transaction.
“Consortium Members” means the members of any existing consortium or future consortium, formed for purposes of the Proposed Transaction and shall include members (i) who have submitted the Statement of Legal Capacity in the form specified in the “EOI” as described in the “Preliminary Information Memorandum” announcement by AIAHL for participation in strategic sale of the Company in respect of the Proposed Transaction as part of any existing consortium, or (ii) of a future consortium previously approved in writing by AIAHL; in each case formed by the Bidder for purposes of the Proposed Transaction.
“Disclosing Party” means AIAHL, the Advisors, the Company and/or their respective Representatives, whether jointly or severally.
“Governmental Authority” means any governmental or regulatory authority, government ministry or department in India or other rule or regulation making entity having jurisdiction or acting on behalf of the Republic of India or any political subdivision thereof.
"Receiving Party" means the Bidder, Consortium Members and/or their respective Representatives, whether jointly or severally.
"Representative(s)" of any Person includes the directors, officers, employees, agents, consultants, advisors, lenders for financing of this Proposed Transaction or other representatives, including legal counsel, accountants and financial advisors of such Person and also includes the Representatives of the Representatives of any Person.
"Person" means any individual, company (including the Company and the Advisors), firm, association, trust, or any other organization or entity (including the Government and any governmental or political subdivision).
Any capitalised term not defined herein, but defined in the PIM, shall have the same meanings as ascribed to it in the PIM.
2. The Confidential Information disclosed by the Disclosing Party to the Receiving Party, or acquired by the Receiving Party in the course of any studies conducted by the Receiving Party, will be received and treated by the Receiving Party as strictly confidential, subject to its obligations contained herein, and the Receiving Party shall not, without AIAHL as well as the Company’s prior written consent or as expressly permitted herein, directly or indirectly disclose to any other Person, or use or allow others to disclose or use, the Confidential Information.
3. The Receiving Party will use the Confidential Information only to evaluate the Proposed Transaction and to decide whether or not the Bidder wishes to proceed with the Proposed Transaction and not for any purpose other than the Proposed Transaction and the Receiving Party will not directly or indirectly use the Confidential Information for any other purpose or in any way detrimental to the Disclosing Party.
4. In consideration of the Disclosing Party providing the Receiving Party with Confidential Information, by the Bidder's execution of this Undertaking, the Bidder, for itself and on behalf of all other Receiving Party, agrees that all of the Confidential Information shall be held and treated by the Receiving Party in strict confidence. The Bidder agrees (a) to disclose Confidential Information only to Consortium Members and/or those of its Representatives and/or those Representatives of Consortium Members who need to know the Confidential Information for the purposes of evaluation of the Proposed Transaction and each such Consortium Member or Representative of the Bidder or Representative of Consortium Member will be informed and advised in writing by the Bidder of the confidential nature of such information and the contents of and the obligations under this Undertaking and (b) to satisfy itself that each such Consortium Member and/or Representative of the Bidder and/or Representative of Consortium Member will hold and treat the Confidential Information in confidence and act in accordance therewith. The Bidder agrees that the Confidential Information shall not, without the Company’s as well as AIAHL’s prior written consent, be disclosed by the Bidder and/or each such Consortium Member and/or Representative of the Bidder and/or Representative of Consortium Member, in any manner whatsoever, in whole or in part, to any third Person, and shall not be used by
the Bidder or each such Consortium Member or Representative of the Bidder or Representative of Consortium Member other than in connection with an evaluation of the Proposed Transaction.
The Bidder recognises and acknowledges the competitive value and confidential nature of the Confidential Information and the possible resultant impact to the Company and AIAHL if the Confidential Information is disclosed or allowed to be disclosed to an unauthorised party or used for any purpose other than evaluating the Proposed Transaction. The Bidder acknowledges and agrees that it is imperative that all Confidential Information remains confidential.
The Bidder, before disclosing any of the Confidential Information to any Consortium Member(s), shall ensure that such Consortium Member(s), has already executed and furnished to the Advisors, a written undertaking identical in form and content as this Confidentiality Undertaking in favour of AIAHL, the Company and the Advisors. The Bidders and Consortium Members, before disclosing any of the Confidential Information to any of its Representative(s) and/or Representatives of the Consortium Members, as the case may be, shall ensure that its Representative(s)/Representatives of the Consortium Members, as the case may be, have read and understood this Undertaking and have agreed in writing to be bound by the terms and conditions contained herein. The Bidder shall ensure that in case of a new Consortium Member, a written undertaking identical in form and content as this Confidentiality Undertaking, shall be executed and furnished to the Advisors within 7 (seven) days of it becoming a Consortium Member.
Notwithstanding any agreement or undertaking, the Bidder agrees that it shall continue to be responsible and liable for any breach of this Undertaking even though the same is caused by any act or omission of any Consortium Member and/or Representative of the Bidder and/or the Representative of Consortium Member and shall indemnify and hold AIAHL, the Company, and the Advisors harmless (including provisions of Clause 6 and 16 set forth herein) from any breach of this Undertaking or consequences and claims arising therefrom. In case of Consortium, the Bidder agrees that for the purpose of this Confidentiality Undertaking, the liability of the Bidder shall be joint and several with each of the Consortium Members.
5. Except as permitted by Clause 4 herein and except as expressly permitted by a definitive share purchase agreement, if any, entered into by the Bidder, the Consortium Members and/or any company formed and promoted by them for the acquisition of equity shares of the Company, the Receiving Party will not directly or indirectly disclose to any Person (including another prospective purchaser who has been provided Confidential Information) the fact that the Confidential Information has been made available to the Receiving Party or that the Receiving Party has inspected any portion of the Confidential Information. Except with the prior written consent of the Company, AIAHL, and except as expressly permitted by such definitive share purchase agreement, the Receiving Party will not directly or indirectly disclose to any Person the fact that any discussions or negotiations are taking place
concerning the Proposed Transaction, including the status and content of such discussions or negotiations.
6. On acquiring the Confidential Information on the terms stated in this Undertaking or otherwise, the Receiving Party shall comply with all applicable law, and the Bidder hereby jointly and severally indemnifies and agrees to hold the Advisors, AIAHL and the Company indemnified and harmless (without prejudice to Clause 16 set forth below) against all and any consequences arising from any violation by the Receiving Party of such applicable laws.
7. If the Receiving Party is requested or becomes legally compelled (by oral questions, summons, interrogatories, requests for information or documents, subpoena, civil or criminal investigative demand, or similar process) or is required by a Government Authority and/or regulatory body (including any self-regulated organisation) to make any disclosure that is prohibited or otherwise constrained by this Undertaking or any similar undertaking or agreement, the Receiving Party will provide the Advisors, AIAHL and the Company with prompt written notice of such request so that the Advisors or the Company or AIAHL may seek an appropriate injunction, protective order or other appropriate remedy. Subject to the foregoing, the Receiving Party may furnish that portion (and only that portion) of the Confidential Information that, in the written opinion of the Bidder's legal counsel (reasonably acceptable to the Advisors, AIAHL and the Company), the Receiving Party is legally compelled or is otherwise legally required to disclose or else stand liable for contempt or suffer other material censure or material penalty; provided, however, that the Receiving Party must use best efforts to obtain reliable assurance that confidential treatment will be accorded to any Confidential Information so disclosed.
8. The confidentiality obligations contained in this Undertaking may at the discretion of AIAHL, the Company and the Advisors, be amended, modified or superseded upon the Bidder and the Consortium Members and/or any company formed and promoted by them executing definitive agreements, but shall be without prejudice to any of the Advisors', or AIAHL's the Company's rights in respect of any breach of this Undertaking which may have occurred prior to such amendment, modification or supersession.
9. The Bidder agrees that AIAHL reserves the right, in its sole discretion to modify the process of the Proposed Transaction in any part and/or to vary any terms at any time without prior notice to the Bidder and/or to reject any or all proposals made by the Bidder with regard to the Proposed Transaction.
10. The Company and/or AIAHL may elect at any time to terminate further access by the Receiving Party to any Confidential Information in connection with the Bidder's evaluation of the Proposed Transaction. After any such termination by the Company and/or AIAHL, or after the decision of the Bidder to not proceed with the Proposed Transaction as specified in Clause 8 above, (i) the Bidder (a) will promptly deliver to the concerned Disclosing Party, all Confidential Information including all documents or other materials furnished by such Disclosing Party to the Receiving Party, together with all copies and
summaries thereof in the possession or under the control of the Receiving Party, and (b) will destroy materials generated by the Receiving Party that include or refer to any part of the Confidential Information, without retaining a copy of any such material or (ii) alternatively, if the Advisors, AIAHL or the Company request or give prior written consent to the Bidder’s request, the Bidder will destroy or cause to be destroyed all Confidential Information in the possession or under the control of the Receiving Party. Any destruction or return of Confidential Information and other materials pursuant to the foregoing must be confirmed by the Bidder in writing to each of the Advisors, AIAHL and the Company as being exhaustive, and such confirmation must include a list of the destroyed materials and returned materials. The Bidder acknowledges that the return of the Confidential Information and the return or destruction of the Confidential Information pursuant to termination or otherwise shall not release the Receiving Party from its obligations under this Undertaking.
11. The Receiving Party shall not deal or communicate with any officer, director or employee of the Company or AIAHL regarding the business, operations, prospects or financing of the Company, without the Advisors’ prior written consent, unless otherwise agreed to in an executed shareholders’ agreement entered into in connection with the purchase by the Bidder and the Consortium Members and/or any company formed and promoted by them, of equity shares of the Company. It is understood that the Advisors will arrange for appropriate contacts for due diligence purposes in connection with the Proposed Transaction. Unless otherwise agreed to by the Advisors in writing (i) all communications regarding any possible transaction, (ii) any requests for additional information, (iii) any requests for management meetings, and (iv) any queries regarding the Proposed Transaction, will be directed exclusively to the Advisors. However, if the Receiving Party is called upon by the Company and/or AIAHL for any discussions, the Receiving Party will do so or meet the Company and/or AIAHL only after duly informing the Advisors in writing.
12. AIAHL reserves the right, in its sole discretion, to reject any and all proposals made by the Receiving Party with regard to the Proposed Transaction and to terminate discussions and negotiations with the Receiving Party at any time. Without limiting the preceding sentence, nothing in this Undertaking (i) requires either the Bidder or AIAHL to enter into the Proposed Transaction or to negotiate such Proposed Transaction for any specified period of time or (ii) requires the Advisors, AIAHL or the Company to enter into an agreement or an understanding, or prohibits the Advisors, or AIAHL from entering into any agreement or understanding, for proceeding with the Proposed Transaction with any other Person.
13. For a period of 1 (one) year from the date of this Undertaking or till 6 (six) months from the completion of the Proposed Transaction, whichever is later, the Receiving Party shall not, directly or indirectly, solicit for employment or hire any employee of the Company.
14. The Receiving Party agrees that from the date of this Undertaking till the completion of the Proposed Transaction or as the case may be, till the time
the Bidder and/or Consortium Members decide not to proceed with the Proposed Transaction or AIAHL terminates discussions and negotiations with the Receiving Party, whether pursuant to Clauses 8 or 9 or 10 or 11, whichever is earlier, the Receiving Party shall not, directly or indirectly, buy, sell, negotiate, or enter into any arrangements for the purchase and / or sale of any of the shares of the Company, or advise any other person directly or indirectly to buy, sell, negotiate or enter into any arrangements for purchase and/ or sell any of the shares of the Company, or take any action or make any statement or announcement that may affect the price of the shares of the Company or which may affect the existing shareholding structure of the Company.
15. The Bidder understands, acknowledges and agrees that AIAHL, the Transaction Advisor and the Company retain the right to determine, in their sole discretion, the information that they wish to make available to the Receiving Party and the personnel through whom the same will be made available. Further, nothing in this Undertaking shall amount to or be construed as the Disclosing Party making any representations or warranties, express or implied, as to the accuracy and/or completeness of the Confidential Information and the Disclosing Party shall have no liability whatsoever to the Receiving Party resulting from the Bidder’s use of the Confidential Information. The Bidder also agrees that if it determines to proceed with the Proposed Transaction, its determination will be solely based on the terms of the definitive agreements as well as on its own investigation, analysis and assessment of its investment. Moreover, unless and until such definitive agreements are entered into, neither AIAHL nor the Bidder will be under any legal obligation of any kind with respect to the Proposed Transaction except for the matters specifically agreed to in this Undertaking or in another written and duly executed definitive agreement.
14. The Bidder hereby indemnifies and agrees to hold the Advisors, AIAHL and the Company indemnified and harmless from all and any damages, losses, costs, or liabilities (including legal fees and the cost of enforcing this indemnity) arising out of or resulting from any unauthorized use or disclosure by any Receiving Party of the Confidential Information or other violation of this Undertaking (notwithstanding that a Receiving Party may not be party to this Undertaking) or of any similar undertaking or agreement. In addition, because an award of money damages (whether pursuant to the foregoing sentence or otherwise) would be inadequate for any breach of this Undertaking or any similar undertaking or agreement by the Receiving Party and any such breach would cause the Disclosing Party irreparable harm, the Bidder also agrees that, in the event of any breach or threatened breach of this Undertaking or such similar undertaking or agreement, the Advisors, AIAHL or the Company will also be entitled, without the requirement of posting a bond or other security, to equitable relief, including injunctive relief and specific performance. Such remedies will not be the exclusive remedies for any breach of this Undertaking but will be in addition to all other remedies available at law or equity to the Advisors and/or the Company and/or AIAHL.
15. The Bidder understands, acknowledges, confirms and agrees that each of the Company, AIAHL and the Advisors are beneficiaries under this
Undertaking. The Bidder further agrees and confirms that each of the Company and AIAHL and the Advisors, will be entitled to and may enforce, either individually or jointly, the obligations imposed on the Receiving Party under this Undertaking.
16. The Bidder agrees that no failure or delay by the Advisors/AIAHL/ the Company in exercising any right, power or privilege hereunder will operate as a waiver thereof nor will any single or partial exercise thereof preclude any other or further exercise thereof or the exercise of any right, power or privilege hereto.
17. The terms of this Undertaking may be varied only with the Company’s and AIAHL’s prior written agreement. This Undertaking shall be effective as of the date first above given on the first page of this Undertaking and may be terminated only with the prior written consent of AIAHL.
18. This Undertaking shall be governed by and construed in accordance with the substantive laws of India without giving effect to its conflict of law principles
19. All notices required or permitted to be given hereunder shall be in writing and shall be valid and sufficient if dispatched by registered airmail, postage prepaid, or by telex, cable or facsimiles as follows.
If the notice is to AIAHL:
Attention of:
Air India Assets Holding Limited
If the notice is to the Advisors:
Transaction Advisor:
Mr. Kuljit Singh
Ernst & Young LLP India (Transaction Advisor for Strategic Sale)
3rd Floor, Worldmark-1,
IGI Airport Hospitality District, Aerocity,
New Delhi-110037, India
Legal Advisor:
Ms. Amita Katragadda
Cyril Amarchand Mangaldas (Legal Advisor for Strategic Sale)
4th Floor, Prius Platinum
D3-District Centre, Saket,
New Delhi-110017, India
Asset Valuer:
Mr. Arpit Sharma
RBSA Valuation Advisors LLP
9-C, 9th Floor, ‘Hansalaya’ Building,
If the notice is to the Company:
Capt. Ashvini K. Sharma
Air India Air Transport Services Limited
2nd Floor, GSD Complex, IGI Airport, Terminal-II,
New Delhi-110037, India
If the notice is to the Interested Bidder:
*●+
Any of the Bidder, AIAHL, the Company or the Advisors may change its address by a notice given to the other in the manner set forth above. All notices and other communications shall be deemed to have been duly given (i) on the expiry of seven days after posting, if transmitted by registered airmail or (ii) on the date immediately after the date of transmission with confirmed answer back if transmitted by telex, cable or facsimile whichever shall first occur.
IN WITNESS WHEREOF, this Undertaking has been executed by the Authorized Signatory of the sole bidder or each member in case of Consortium on the date and year first hereinabove written.
[
In case of sole bidder
For M/s __________
_____________ (Signature, Name & Designation of the Authorised Signatory)
Witnesses:
Name:
Address:
]
[
In case of consortium
For M/s __________ [Member 1 and Lead Member]
_____________ (Signature, Name & Designation of the Authorised Signatory)
Witnesses:
(iii) Signature ________
Name:
Address:
(iv) Signature ________
Name:
Address:
For M/s __________ [Member 2]
____________ (Signature, Name & Designation of the Authorised Signatory)
Witnesses:
(iii) Signature ________
Name:
Address:
(iv) Signature ________
Name:
Address:
For M/s __________ [Member 3]
____________ (Signature, Name & Designation of the Authorised Signatory)
Witnesses:
(i) Signature ________
Name:
Address:
(iii) Signature ________
Name:
Address:
Notes:
1) The mode of execution of the Confidentiality Undertaking should be in accordance with the procedure, if any, laid down by the applicable law and the charter documents of the executant(s) and when it is so required, the same should be under common seal affixed in accordance with the required procedure.
2) For a Confidentiality Undertaking executed and issued overseas, the document will also have to be legalized by the Indian Embassy and notarized in the jurisdiction where the Confidentiality Undertaking is being executed. However, the Confidentiality Undertaking executed in countries that have signed the Hague Legislation Convention 1961 are not required to be legalized by the Indian Embassy if it carries a conforming Apostille certificate.
3) For the purpose of this undertaking “AIAHL” referred is to “Air India Assets Holding Limited.”
Government has examined the issue of framing comprehensive and transparent guidelines defining the criteria for bidders interested in PSE-disinvestment so that the parties selected through competitive bidding could inspire public confidence. Earlier, criteria like Net Worth, experience etc. used to be prescribed. Based on experience and in consultation with concerned departments, Government has decided to prescribe the following additional criteria for the qualification / disqualification of the parties seeking to acquire stakes in public sector enterprises through disinvestment:
a) In regard to matters other than the security and integrity of the country, any conviction by a Court of Law or indictment / adverse order by a regulatory authority that casts a doubt on the ability of the bidder to manage the public sector unit when it is disinvested, or which relates to a grave offence would constitute disqualification. “Grave Offence” is defined to be of such a nature that it outrages the moral sense of the community. The decision in regard to the nature of the offence would be taken on case-to-case basis after considering the facts of the case and relevant legal principles, by the Government, Grave Offence would include the below noted cases:
a. Only those orders of SEBI are to be treated as coming under the category of “Grave Offences” which directly relate to “Fraud” as defined in the SEBI Act and / or regulations.
b. Only those orders of SEBI that cast a doubt on the ability of the bidder to manage the public-sector unit, when it is disinvested, are to be treated as adverse.
c. Any conviction by Court of Law.
d. In cases in which SEBI also passes a prosecution order, disqualification of the bidder should arise only on conviction by the Court of Law.
b) In regard to matters relating to the security and integrity of the country, any charge-sheet by an agency of the Government / conviction by a Court of Law for an offence committed by the bidding party or its Associate Company as defined in Companies Act, 2013 would result in disqualification. The decision in regard to the relationship inter-se between the concerns, would be taken based on the relevant facts and after examining whether the two concerns are substantially controlled by the same person/persons.
c) In both (a) and (b), disqualification shall continue for a period that Government deems appropriate.
d) Any bidder, which is disqualified from participating in the disinvestment process, would not be allowed to remain associated with it or get associated merely because it has preferred an appeal against the order, based on which it has been disqualified. The mere pendency of appeal will have no effect on the disqualification.
e) The disqualification criteria would come into effect immediately and would apply to all bidders for various disinvestment transactions, which have not been completed as yet.
f) Before disqualifying a bidder, a Show Cause Notice as to why it should not be disqualified, would be issued to it and it would be given an opportunity to explain its position.
g) These criteria will be prescribed in the advertisements seeking Expression of Interest (EOI) from the interested parties. The interested parties would be required to provide the information on the above criteria, along with their Expressions of Interest (EOI). The bidders shall be required to provide with their EOI an undertaking to the effect that no investigation by a regulatory authority, which if decided against the bidder, may disqualify the bidder in terms of (a) & (b) above or the eligibility criteria prescribed in the EoI, is pending against them. In case any investigation is pending in case which if decided against the bidder, may disqualify the bidder in terms of (a) & (b) above on the eligibility criteria prescribed in EoI against the bidder or the concern in which the bidder has substantial interest or against its CEO or any of its Directors/Managers, full details of such investigation including the name of the investigating agency, the charge/offence for which the investigation has been launched, name and designation of persons against whom the investigation has been launched and other relevant information should be disclosed, to the satisfaction of the Government. For other criteria also, a similar undertaking shall be filed along with EOI. (sd/-)
(____________________)
Under Secretary to the Government of India
ANNEXURE 11: DECLARATION IN RELATION TO STATEMENT OF LEGAL PROCEEDINGS
(To be provided on the letterhead of the sole bidder /each member of the Consortium submitting the EOI - duly verified by a notary)
DECLARATION
1. We, [●] solemnly declare that we or our director(s), chief executive officer or principal officers are not convicted by any court of law or are indicted or have received any adverse order from any regulatory authority relating to a grave offence with regard to matters other than the security and integrity of the Republic of India.
Grave offence for this purpose shall include:
a) What constitutes ‘Fraud’ under the provisions of the Securities and Exchange Board of India Act, 1992 and any of the regulations, rules, circulars, notifications, etc. made thereunder;
b) Securities and Exchange Board of India (“SEBI”) orders on the Interested Bidder casting doubt on our ability to hold the stake in the Company;
c) Any conviction by a court of law;
d) In case of SEBI’s order of prosecution, disqualification will arise only on conviction by court of law.
2. We further declare that we or our Associates have not been issued a charge sheet by any governmental authority or convicted by a court of law for any offence with regard to matters relating to the security and integrity of the country.
3. We further declare that we are not under any investigation pending before any regulatory authority or other authority.
4. We declare that complete information as required is provided in the EOI and Form A and/or Statement of Legal Capacity.
We agree that any capitalised term not defined in this letter, but defined in the PIM, shall have the same meanings as ascribed to it in the PIM.
Yours sincerely,
For and on behalf of: (name of the sole bidder /member of Consortium)
Signature: (Authorised Signatory)
Name of the Person:
Designation:
Place:
Date:
In case any Interested Bidder is unable to give above undertaking in view of any conviction, indictment, order or investigation as above full details of the same shall be provided including names of persons involved, designation, charge/offence, ordering/investigating agency, status/outcome etc. with supporting/relevant documents. Any entity, which is disqualified from participating in the Proposed Transaction, shall not be allowed to remain associated with it or get associated merely because it has preferred an appeal against the order based on which it has been disqualified. The mere pendency of appeal will have no effect on the disqualification.
(The annexure should also be counter signed by Authorised Signatory of the Lead Member)
ANNEXURE 12: DECLARATION FOR SECURITY CLEARANCE
(On the letterhead of the sole bidder or each member of the Consortium submitting the EOI - duly verified by a notary)
DECLARATION
A. Details in respect of Interested Bidder (sole bidder or each member of Consortium) (Indian/Foreign):
| S. No. | Full name of the entity and its foreign collaborator, if any | Date of registration of the Interested Bidder | Address of head office, regional offices and registered office | Previous name of the entity, if any | Details of earlier approvals, if any (Reference no. and date) |
|--------|-------------------------------------------------------------|-----------------------------------------------|---------------------------------------------------------------|-----------------------------------|---------------------------------------------------------------|
| 1. | | | | | |
| 2. | | | | | |
B. Details in respect of Directors or Equivalent Persons:
| S. No. | Full name of Board of Directors/or equivalent person | Present position held with date (since when) | Date of birth | Parentage Father/mother | Present and permanent address | Present position held in the Interested Bidder, | Nationality | % of shares or other interest held in the Interested Bidder |
|--------|------------------------------------------------------|---------------------------------------------|--------------|-------------------------|-------------------------------|-----------------------------------------------|------------|----------------------------------------------------------|
| 1. | | | | | | | | |
| 2. | | | | | | | | |
C. Details of Shareholders/ Owners/ Partners, etc. of Interested Bidder (sole bidder or each member of Consortium) (all firms/companies/entities/individuals having an interest of more than 5%):
| S. No. | Full name | Parentage Father/mother | Date of birth | Permanent Address | Present Address | Present position held in the Interested Bidder if any | Nationality (if holding dual nationality, both must be clearly mentioned) | % of shares or other interest held in the Interested Bidder |
|--------|-----------|-------------------------|--------------|-------------------|-----------------|--------------------------------------------------------|------------------------------------------------------------------|----------------------------------------------------------|
| 1. | | | | | | | | |
| 2. | | | | | | | | |
D. Details of criminal cases, if any, against the Interested Bidder (sole bidder or each member of Consortium)/ Director(s) or Equivalent Persons as per the following format:
a) Name, address and registration number of the Interested Bidder (sole bidder or each member of Consortium):
b) Name & address of owners, promoters and directors or equivalent persons of the company:
1) [●]
2) [●]
3) [●]
4) [●]
c) Is the applicant entity, owners, promoters or directors or equivalent persons listed above, the subject of any of the following:
1) Preventive detention proceedings (PSA/NSA etc.) [●] (Yes/No)
2) Criminal proceedings [●] (Yes/No)
d) If Yes, please provide following details:
1) Detention/Case/FIR/warrant number
2) Police station/District/Agency
3) Section of law
4) Name and place of the court
e) The above mentioned details are in respect of both India and any other foreign country.
Note: The above self-declaration is required to be filled and signed by the Authorized Signatory of the Interested Bidder (sole bidder or each member of Consortium)
For and on behalf of: (name of the sole bidder or each member of Consortium)
Signature: (Authorised Signatory of the sole bidder or each member of Consortium)
Name of the Person: [●]
Designation: [●]
Date
1. The Annexure should also be counter signed by Authorised Signatory of Lead Member
2. Any capitalised term not defined in this letter, but defined in the PIM, shall have the same meanings as ascribed to it in the PIM
ANNEXURE 13: GUIDELINES FOR EMPLOYEE BIDS IN STRATEGIC SALE
As per the Circular No. 4/38/2002/DD-II dated April 25, 2003 (Employee Guidelines), employees of Air India Air Transport Services Limited ("Employees") are permitted to participate in the Transaction as Interested Bidders either (a) directly and independently ("Direct Employee Participation") or (b) by forming of a consortium ("Employee Consortium") and subject to the following:
1. Employees participating either through Direct Employee Participation or by forming an Employee Consortium shall necessarily comply with each of the applicable conditions and provisions of the Employee Guidelines.
2. Employees participating either through Direct Employee Participation or by forming an Employee Consortium shall be subject to the same terms and conditions, process, instructions, criteria's, disqualifications, etc. which are applicable to other Interested Bidders in the PIM and shall ensure compliance of the same. In case of any conflict between the terms and conditions, process, instructions, criteria's, disqualifications, etc. and the Employee Guidelines, the Employee Guidelines shall apply.
3. Employees participating either through Direct Employee Participation or by forming an Employee Consortium shall be required to provide such additional documents, confirmation, undertakings and information as the TA may require so as to evaluate the EOI (including eligibility criteria) submitted by such Employees or Employee Consortium.
4. AIAHL/TA may provide for such further clarifications, conditions, criteria's as it may deem necessary for the purposes of Employees to participate.
5. Subject to paragraph 7, the forms and format to be submitted by the Employees, in case in of Direct Employee Participation shall be the same as that of a sole/individual bidder mentioned in this document.
6. Subject to paragraph 7, the forms and format to be submitted by the Employees and Consortium members of Employee Consortium, in case of Employees Participating through an Employee Consortium, shall be the same as that of a Consortium IB.
7. In the forms and format, the details of the Interested Bidder shall be provided in the following format:
| S. No. | Name of the Employee | Designation | Employee Code, if any | Residential Address | Identity proof (Aadhaar No. / Passport No.) | PAN and TAN |
|--------|----------------------|-------------|-----------------------|---------------------|---------------------------------------------|------------|
Each form and EOI submitted by Employees (whether as Direct Employee Participation or Employee Consortium) shall be accompanied by a duly executed Power of Attorney where a Employees forming part of such participation shall appoint one participating Employee to be their lawful attorney for submission of EOI.
and connected documents and be the lawful attorney of the other participating Employee.
ANNEXURE 14: POWER OF ATTORNEY FOR EMPLOYEE PARTICIPATION
[TO BE STAMPED ON INR1000 STAMP PAPER AND NOTARIZED (OR APOSTILLED, AS RELEVANT)]
Special Power of Attorney
To all to whom these presents shall come, I son/daughter/wife of ___________ and presently residing at ____________ being a presently employed with [*], having employee code [*] do hereby exclusively, unconditionally and irrevocably constitute, nominate, appoint and authorize Mr. /Ms. (name), ____________son/daughter/wife of ___________ and presently residing at - ____________, who is presently employed with [*]
NOW KNOW YE MEN ALL AND THESE PRESENTS WITNESSETH
I, [*], do hereby irrevocably nominate, constitute and appoint ______________ as my true and lawful attorney (hereinafter referred to as the "Authorised Signatory") to do in my name and on my behalf, to do, execute, and perform all such acts, agreements, deeds, matters and things as are necessary or required in connection with or incidental to submission of our application for qualification for the proposed strategic sale of AIATSL by way of the transfer of management control and sale of at least 98% equity share capital of AIATSL by AIAHL ("Proposed Transaction") including but not limited to signing and submission of all applications, participate in conferences, if any and providing information/ responses to TA/AIAHL and generally dealing with GOI/TA/Company/AIAHL in all matters in connection with or relating to or arising out of our application for qualification for the Proposed Transaction (as defined in the Preliminary Information Memorandum dated [*] issued by the TA.
AND we hereby agree to ratify and confirm and do hereby ratify and confirm all acts, deeds and things done or caused to be done by the Authorised Signatory pursuant to and in exercise of the powers conferred by this Power of Attorney and that all acts, deeds and things done by the Authorised Signatory in exercise of the powers hereby conferred shall and shall always be deemed to have been done by us concerning or touching these presents as fully and effectually as if we were present and had done, performed or executed the same itself.
All the terms used herein but defined shall have the meaning ascribed to such terms in the PIM
IN WITNESS WHEREOF WE, __________ THE ABOVE NAMED PRINCIPAL HAVE EXECUTED THIS POWER OF ATTORNEY ON THIS___________DAY OF______________
(Signature, name, designation and address) In the presence of:
1. _______________________
2. _______________________
Accepted
Name, Title and Address of the Authorised Signatory) (To be duly notarized (or apostilled, as relevant))
Notes: The mode of execution of the Power of Attorney should be in accordance with the procedure, if any, laid down by the applicable law and the charter documents of the executant(s) and when it is so required, the same should be under common seal affixed in accordance with the required procedure. The power of attorney shall be appropriately stamped and notarized (or apostilled, as relevant).
§ Wherever required, the Interested Bidder should submit for verification the extract of the charter documents and documents such as a board or shareholders’ resolution/power of attorney in favour of the person executing this Power of Attorney for the delegation of power hereunder on behalf of the Interested Bidder. § For a Power of Attorney executed and issued overseas, the document will also have to be legalized by the Indian Embassy and notarized in the jurisdiction where the Power of Attorney is being issued. However, the Power of Attorney provided by Interested Bidders from countries that have signed the Hague Legislation Convention 1961 are not required to be legalized by the Indian Embassy if it carries a conforming Apostille certificate.
Subject: - Guidelines for management-employee bids in strategic sale.
Employee participation and protection of employee interests is a key concern of the disinvestment process. The practice of reserving a portion of the equity to be disinvested for allocation to employees, at concessional prices, has been adopted in a number of cases. It is necessary and expedient to evolve and lay down guidelines to encourage and facilitate management-employee participation in the strategic sales and thus to acquire controlling stakes and manage disinvested public sector undertakings. The undersigned is directed to state that Government has, therefore, decided to lay down the following guidelines for evaluating employee/management bids:
(i) The term 'employee' will include all permanent employees of a PSU and the whole time directors on the board of the PSU. A bid submitted by employees or a body of employees will be called an "employee bid".
(ii) At least 15% of the total number of the employees in a PSU or 200 employees, whichever is lower, should participate in the bid.
(iii) An employee bid would be exempted from any minimum turnover criterion but will be required to qualify in terms of the prescribed Net Worth criterion. They will be required to follow the procedures prescribed for participation by Interested Parties in the process of strategic sale including, but not limited to, filing the expression of interest along with all details, as applicable to other investors, furnishing of bank guarantee for payment of the purchase price etc.
(iv) Employees can either bid directly and independently or, for the purpose of meeting the financial criteria like Net Worth, can form a consortium or bid through a joint venture (JV) or a special purpose vehicle (SPV), along with a bank, venture capitalist or a financial institution. However employees will not be permitted to form consortia with other companies.
(v) If the bidding entity of the employees is a consortium, JV or SPV, employees must have a controlling stake and be in control of the bidding entity.
(vi) If the bid is submitted through a consortium, JV or SPV, employees must contribute at least 10% of the financial bid.
(vii) If the employees form a consortium, the consortium partners would be prohibited from submitting individual bids independently.
(viii) If it is not the highest bid, the employee bid shall be considered only if the said bid is within 10% of the highest bid.
(ix) The employee bid shall, subject to fulfilling the conditions above, have the first option for acquiring the shares under offer provided they match the highest bid and the highest bid being equal to or more than the reserve price.
(x) If the employee bid is not the highest bid and there are more than one employee bids within the 10% band, the highest of the employee bids will have precedence for purchase at the highest bid. If such employee bidder is unwilling or unable to match the highest bid, the option will pass on to the next highest employee bid and so on till all the employee bids, within the 10% band, are exhausted.
(xi) In the event of no employee bidder, within the 10% band, being willing or able to match the highest bid, the shares under offer will be sold to the highest bidding entity.
(xii) There will be a lock in period of three years for the shares disinvested by the Government.
2. All the bidders for the management-employee buy-outs will also have to satisfy the provisions of the 'Guidelines for qualification of bidders seeking to acquire stakes in Public sector Enterprise through the process of Disinvestment' issued vide the then Department of Disinvestment's Office Memorandum No.6/4/2001-DD-II dated 13th July 2001 or as amended subsequently along with other qualification criterion as generally applicable and not specifically excluded herein.
ANNEXURE 16: FORMAT FOR CERTIFICATE OF FINANCIAL CAPABILITY (NET WORTH/ ACI)
(On the letter head of the statutory auditor (or in the event that the IB (sole bidder or each member of Consortium) does not have a statutory auditor, the person who has undertaken an audit of the IB in the immediately preceding financial year) duly verified by a notary)
Reference No. __________ Date __________
To,
[Sole bidder or relevant member of Consortium]
Kind Attention: [●]
SUB – INVITATION OF EXPRESSION OF INTEREST FOR STRATEGIC SALE OF AIR INDIA AIR TRANSPORT SERVICES LIMITED
Sir,
This is with reference to the advertisement dated [●] and Preliminary Information Memorandum (“PIM”) inviting applications for the strategic sale of AIATSL by way of the transfer of management control and sale of at least 98% equity share capital of AIATSL by AIAHL (“Proposed Transaction”).
We certify that [●] has the following Net Worth as defined in defined in Eligibility Criteria, as per the latest audited annual consolidated financial statements (which are not older than 15 months from the EOI Deadline).
Or
We certify that [●] has the following ACI, as defined in defined in Eligibility Criteria based on our assessment of the relevant documents which are not older than 3 months prior to the EOI Deadline.
The Net Worth/ACI has been calculated as per the instructions provided in the PIM document and are briefly summarized below:
| Name of company | Net Worth /ACI as per the instructions in the EOI (INR Mn ) | Reference# |
|-----------------|-------------------------------------------------------------|------------|
#Note: Insert the relevant paragraph and page numbers from the audited annual accounts/ certificate/source used for calculation of Net Worth/ACI.
Capitalised term not defined in this certificate, but defined in the PIM, shall have the same meanings as ascribed to it in the PIM.
Above statements are certified as true.
For and on behalf of: (name of the statutory auditor)
Signature: (Authorised Signatory of statutory auditor)
Name of the Person: [●]
Designation: [●]
Date;
1. The above sheet should be signed and certified as true by the statutory auditors (or in the event that the IB does not have a statutory auditor, the person who has undertaken an audit of the IB in the immediately preceding financial year) of the IB (that is sole bidder or each Member of the Consortium).
2. Along with the above format, in a separate sheet, please provide details of computation of Net Worth/ACI as applicable. This separate sheet should also be certified as true and signed by the same person signing Annexure 16.
3. The audited accounts on the basis of which the Net Worth shall be worked out shall correspond to accounting periods (of not less than 12 months) already completed and audited (and shall not be based on partial periods).
4. The certificate should also be counter signed by the Authorised Signatory of sole bidder or the relevant member of the Consortium relating to whom this certificate is being provided. Further, in case of Consortium, this certificate should also be counter signed by the Lead Member.
ANNEXURE 16 A: FORMAT FOR CERTIFICATE OF FINANCIAL CAPABILITY (NET WORTH) – APPLICABLE FOR EMPLOYEES
(On the letter head of the chartered accountant)
Reference No. ___________ Date ___________
To,
[Name of Employee/IB]
Kind Attention: [●]
SUB – INVITATION OF EXPRESSION OF INTEREST FOR STRATEGIC SALE OF AIR INDIA AIR TRANSPORT SERVICES LIMITED
Sir,
This is with reference to the advertisement dated [●] and Preliminary Information Memorandum (“PIM”) inviting applications for the strategic sale of AIATSL by way of the transfer of management control and sale of at least 98% equity share capital of AIATSL by AIAHL (“Proposed Transaction”).
We certify that [●] has the following net worth, as defined in defined in Eligibility Criteria based on our assessment of the relevant documents which are not older than 3 months prior to the EOI Deadline.
The Net Worth has been calculated as per the instructions provided in the PIM document and are briefly summarized below:
| Names | Net Worth as per the instructions in the EOI (INR Mn.) | Reference# |
|-------|--------------------------------------------------------|------------|
#Note: Insert the relevant paragraph and page numbers from the source used for calculation of Net Worth/ACI.
Capitalised term not defined in this in this certificate, but defined in the PIM, shall have the same meanings as ascribed to it in the PIM.
Above statements are certified as true.
For and on behalf of: (name of the chartered accountant)
Signature: (Authorised Signatory of chartered accountant)
Name of the Person: [●]
Designation: [●]
Date;
1. The above sheet should be signed and certified as true by chartered accountant
2. The certificate should also be counter signed by the Employee
3. Along with the above certificate, Net worth calculation (A+B+C-D-E) shall be provided in following format in a separate sheet. This separate sheet should also be certified as true and signed by the same person signing Annexure 16A:
| S.No. | Details of Assets | Amount (cost) in Rs. |
|-------|-----------------------------------------------------------------------------------|----------------------|
| A | Details of Immovable Property | |
| | Description | |
| | Address | |
| B | Details of movable asset | |
| i. | Jewelry, bullion etc. | |
| ii. | Archeological collections, drawings, painting, sculpture or any work of art | |
| iii. | Vehicles, yachts, boats and aircrafts | |
| iv. | Financial Asset | |
| a. | Bank (Including all deposit) | |
| b. | Shares and Policies | |
| c. | Insurance policies | |
| d. | Loans and Advance given | |
| e. | Cash in hand | |
| C | Interest held in the asset of a firm or association of persons (AOP as a partner or member thereof) | |
| | Name and Address of the firm(s) / AOP(s) | PAN of firm/AOP |
| | | investment in the firm/ AOP on cost basis |
| D | Liability in relation to Assets at (A+B+C) | |
| E | Other Liability | |
(Note: Please add additional heads if the above heads are not fully representative)
ANNEXURE 16 B: FORMAT FOR COVERING LETTER FOR CERTIFICATE OF FINANCIAL CAPABILITY - (NET WORTH/ ACI)
(On the letter head of the sole bidder or Lead Member of the Consortium - duly verified by a notary)
Reference No. __________ Date __________
To,
Mr. Kuljit Singh
Ernst & Young LLP India (Transaction Advisor for Strategic Sale)
3rd Floor, Worldmark-1,
IGI Airport Hospitality District, Aerocity,
New Delhi-110037, India
Kind Attention: Mr. Kuljit Singh
SUB – INVITATION OF EXPRESSION OF INTEREST FOR STRATEGIC SALE OF AIR INDIA AIR TRANSPORT SERVICES LIMITED
Sir,
This is with reference to the advertisement dated [●] and Preliminary Information Memorandum (“PIM”) inviting applications for the strategic sale of AIATSL by way of the transfer of management control and sale of at least 98% equity share capital of AIATSL by AIAHL (“Proposed Transaction”).
We certify that we have Net Worth of INR [●] Mn. The certificate(s) of the statutory auditor for this purpose is provided as annexure to this letter.
Or
We certify that we have ACI of INR [●] Mn. The certificate(s) of auditor for this purpose is provided as annexure to this letter.
Or
We certify that our Parent/Controlling Partner (in case the IB includes an LLP) have Net Worth of INR [●] Mn. The certificate(s) of statutory auditor of Parent/Controlling Partner of IB (or in the event that the Parent of IB does not have a statutory auditor, the person who has undertaken an audit of the Parent in the immediately preceding financial year) or chartered accountant practising in India in case the Parent/Controlling Partner is a natural person for this purpose is provided as annexure to this letter.
[In case of consortium following table should be provided]
| Name of Member | Net Worth /ACI as per auditor’s certificate (INR Mn ) |
|----------------|--------------------------------------------------------|
| Lead Member | |
| Name of Member | Net Worth /ACI as per auditor's certificate (INR Mn) |
|----------------|-----------------------------------------------------|
| Member 1 | |
| Member 2 | |
Yours sincerely,
For and on behalf of: (sole bidder or Lead Member of Consortium)
Signature: (Authorised Signatory of sole bidder or Lead Member of Consortium)
Name of the Person:
Designation:
Place:
Date:
1. Capitalised term not defined in this in this certificate, but defined in the PIM, shall have the same meanings as ascribed to it in the PIM.
2. In case of Consortium, the Lead Member should provide certificate as per Annexure 16 for itself and each member of Consortium.
ANNEXURE 16 C: FORMAT FOR CERTIFICATE OF FINANCIAL CAPABILITY (NET WORTH) – APPLICABLE FOR IB’S TAKING BENEFIT OF FINANCIAL STRENGTH OF PARENT/ CONTROLLING PARTNER (IN CASE IB IS AN LLP)
(On the letter head of the statutory auditor / chartered accountant, as applicable and countersigned by the Parent/Controlling Partner (in case IB is an LLP))
Reference No. ___________ Date ___________
To,
[Name of Employee/IB]
Kind Attention: [●]
SUB – INVITATION OF EXPRESSION OF INTEREST FOR STRATEGIC SALE OF AIR INDIA AIR TRANSPORT SERVICES LIMITED
Sir,
This is with reference to the advertisement dated [●] and Preliminary Information Memorandum (“PIM”) inviting applications for the strategic sale of AIATSL by way of the transfer of management control and sale of at least 98% equity share capital of AIATSL by AJAHL (“Proposed Transaction”).
We certify that [●] has the following Net Worth as defined in defined in Eligibility Criteria, as per the latest audited annual consolidated financial statements (which are not older than 15 months from the EOI Deadline).
The Net Worth, nature of relationship and details of equity shareholding have been calculated as per the instructions provided in the PIM document and are briefly summarized below:
(The below tables provides few illustrations for providing the details requested):
| Names of Parent/equity owner/Controlling Partner(in case the IB includes LLP) | Net Worth as per the instructions in the EOI (INR Mn) | Reference # | Relationship with IB | Details of holding of the Parent/equity owner/Controlling Partner(in case the IB includes LLP) in the IB^ |
|---|---|---|---|---|
| Scenario 1 : IB is a Company using the financial strength of Parent (where Parent is a Company) | | | | |
| ABC Ltd. (Name of Parent) | INR 250 Crore (Net Worth of the Parent) | Clause xx of Page xx of the latest audited | ABC Ltd. is Parent of IB | ABC Ltd. owns (legal and beneficial/economic interest) 75% stake of IB |
| Names of Parent/equity owner/Controlling Partner (in case the IB includes LLP) | Net Worth as per the instructions in the EOI (INR Mn) | Reference # | Relationship with IB | Details of holding of the Parent/equity owner/Controlling Partner (in case the IB includes LLP) in the IB^ |
|---|---|---|---|---|
| Scenario 2: IB is a Company using the financial strength of Parent (where Parent is an LLP) |
| ABC LLP (Name of Parent) | INR 250 Crore (Net Worth of the Parent) | Clause xx of Page xx of the latest audited financials of the Parent | ABC LLP is Parent of IB | ABC LLP owns (legal and beneficial/economic interest) 75% stake of IB |
| Scenario 3: IB is a Company using the financial strength of Parent (where Parent is a natural person) |
| ABC (Name of Parent) | INR 250 Crore (Net Worth of the Parent) | Clause xx of Certificate of chartered accountant of ABC | ABC is Parent of IB | ABC owns legal and beneficial/economic interest) 75% stake of IB |
| Scenario 4: IB is an LLP (where Controlling partner is a Company) |
| ABC Ltd. (Name of the Controlling Partner) | INR 200 Crore (Net Worth of the Controlling Partner) | Clause xx of Page xx of the latest audited financials of ABC Ltd. | ABC Ltd. is a the Controlling Partner of IB | ABC Ltd. has 60% economic ownership (share of the profits and losses and the rights to receive distributions) of the IB |
| Scenario 5: IB is an LLP (where Controlling partner is a LLP) |
| ABC LLP (Name of Controlling Partner) | INR 200 Crore (Net Worth of the Controlling Partner) | Clause xx of Page xx of the latest audited financials of the Controlling Partner | ABC LLP. is the Controlling Partner of IB | ABC LLP. has 60% economic ownership (share of the profits and losses and the rights to receive distributions) of the IB |
| Scenario 6: IB is an LLP using the financial strength of Controlling Partner (where Controlling partner is a natural person) |
| Names of Parent/equity owner/Controlling Partner (in case the IB includes LLP) | Net Worth as per the instructions in the EOI (INR Mn) | Reference # | Relationship with IB | Details of holding of the Parent/equity owner/Controlling Partner (in case the IB includes LLP) in the IB^ |
|---|---|---|---|---|
| ABC (Name of the Controlling Partner) | INR 200 Crore (Net Worth of the Controlling Partner) | Clause xx of Certificate of chartered accountant of ABC | ABC is a Controlling Partner of IB | ABC has 60% economic ownership (share of the profits and losses and the rights to receive distributions) of the IB |
#Note: Insert the relevant paragraph and page numbers from the source used for calculation of Net Worth/ACI.
^Relationship of Parent/equity owner(s)/Controlling Partner (in case the IB includes LLP) with IB to be as on seven (7) days prior to the EOI Deadline
Capitalised term not defined in this in this certificate, but defined in the PIM, shall have the same meanings as ascribed to it in the PIM.
Above statements are certified as true.
For and on behalf of: (name of the chartered accountant)
Signature: (Authorised Signatory of chartered accountant)
Name of the Person: [●]
Designation: [●]
Date;
1. The above sheet should be signed and certified as true by the statutory auditors (or in the event that the Parent/Controlling Partner does not have a statutory auditor, the person who has undertaken an audit of the Parent/Controlling Partner in the immediately preceding financial year) of the Parent/Controlling Partner (of sole bidder or each Member of the Consortium). In case Parent/Controlling Partner is a natural person, the above sheet should be signed and certified as true by chartered accountant practicing in India.
2. Along with the above format, in a separate sheet, please provide details of computation of Net Worth/ACI as applicable (in case of Net Worth for a natural person, Net worth calculation (A+B+C-D-E) shall be provided in following format ). This separate sheet should also be certified as true and signed by the same person signing Annexure 16C:
| S.No. | Details of Assets | Amount (cost) in Rs. |
|---|---|---|
| A | Details of Immovable Property Description | |
| B | Address |
|---|---------|
| | **Details of movable asset** |
| i. | Jewelry, bullion etc. |
| ii. | Archeological collections, drawings, painting, sculpture or any work of art |
| iii. | Vehicles, yachts, boats and aircrafts |
| iv. | **Financial Asset** |
| a. | Bank (Including all deposit) |
| b. | Shares and Policies |
| c. | Insurance policies |
| d. | Loans and Advance given |
| e. | Cash in hand |
| C | Interest held in the asset of a firm or association of persons (AOP as a partner or member thereof) |
|---|-------------------------------------------------|
| | Name and Address of the firm(s) / AOP(s) | PAN of firm/AOP | investment in the firm/ AOP on cost basis |
| D | Liability in relation to Assets at (A+B+C) |
| E | Other Liability |
(Note: Please add additional heads if the above heads are not fully representative)
3. The audited accounts on the basis of which the Net Worth shall be worked out shall correspond to accounting periods (of not less than 12 months) already completed and audited (and shall not be based on partial periods).
4. The certificate should also be counter signed by the Authorised Signatory of sole bidder or the relevant member of the Consortium relating to whom this certificate is being provided as well as the Parent/ Controlling Partner (in case the IB includes LLP) whose net worth is being certified. Further, in case of Consortium, this certificate should also be counter signed by the Lead Member.
ANNEXURE 17: FORMAT FOR CERTIFICATE OF OUTSTANDING LITIGATION
(To be provided on the letter head of Interested Bidder (sole bidder or each member of Consortium) - duly verified by a notary)
To,
Mr. Kuljit Singh
Ernst & Young LLP India (Transaction Advisor for Strategic Sale)
3rd Floor, Worldmark-1,
IGI Airport Hospitality District, Aerocity,
New Delhi-110037, India
Kind Attention: Mr. Kuljit Singh
Sir,
This is with reference to the advertisement dated [●] and Preliminary Information Memorandum (“PIM”) inviting applications for strategic sale of AIATSL by way of the transfer of management control and sale of at least 98% equity share capital of AIATSL by AIAHL (“Proposed Transaction”).
We [●], incorporated under the provisions of [●] and having our registered office at [●], certify that based on our assessment, likely outcome of outstanding litigations against us, our Associate and Controlling Shareholder(s), shall not impact our capability to (a) participate in the Bid Process (b) undertake and consummate the Proposed Transaction and impact our qualification in terms of the Eligibility Criteria set out in the PIM, extant GOI instructions on disinvestment and instructions contained in the PIM.
For and on behalf of: (sole bidder or relevant member of the Consortium)
Signature of Authorised Signatory of sole bidder or relevant member of the Consortium
(Please also affix company stamp)
Place:
Date:
1. Capitalised terms not defined in this Annexure shall have the meaning ascribed to them in the PIM
2. The annexure should also be counter signed by the Authorised Signatory of Lead Member, in case of a Consortium
ANNEXURE 18 : FORMAT FOR CERTIFICATE OF CONTINGENT LIABILITIES
(On the letter head of the sole bidder or each member of Consortium - duly verified by a notary)
Reference No. __________ Date __________
To,
Mr. Kuljit Singh
Ernst & Young LLP India (Transaction Advisor for Strategic Sale)
3rd Floor, Worldmark-1,
IGI Airport Hospitality District, Aerocity,
New Delhi-110037, India
Kind Attention: Mr. Kuljit Singh
SUB – INVITATION OF EXPRESSION OF INTEREST FOR STRATEGIC SALE OF AIR INDIA AIR TRANSPORT SERVICES LIMITED
Sir,
This is with reference to the advertisement dated [●] and Preliminary Information Memorandum ("PIM") inviting applications for the strategic sale of AIATSL by way of the transfer of management control and sale of at least 98% equity share capital of AIATSL by AIAHL("Proposed Transaction").
We certify that based on our assessment, likely outcome of our contingent liabilities, contingent liabilities of our Associate and Controlling Shareholder(s), shall not impact our capability to (a) participate in the Bid Process (b) undertake and consummate the Proposed Transaction and impact our qualification in terms of the Eligibility Criteria set out in the PIM and instructions contained in the PIM.
Yours sincerely,
For and on behalf of: (sole bidder or relevant member of the Consortium)
Signature: (Authorised Signatory of sole bidder or relevant member of the Consortium)
Name of the Person: *●+
Designation: *●+
Place:
Date:
Capitalised term not defined in this certificate, but defined in the PIM, shall have the same meanings as ascribed to it in the PIM.
1. The annexure should also be counter signed by the Authorised Signatory of Lead Member, in case of a Consortium
ANNEXURE 19: FORMAT FOR CERTIFICATE ON NO PROHIBITION
(To be provided on the letter head of IB (sole bidder or Lead Member of Consortium)
[Should be properly stamped]
To,
Mr. Kuljit Singh
Ernst & Young LLP India (Transaction Advisor for Strategic Sale)
3rd Floor, Worldmark-1,
IGI Airport Hospitality District, Aerocity,
New Delhi-110037, India
Kind Attention: Mr. Kuljit Singh
SUB – INVITATION OF EXPRESSION OF INTEREST FOR STRATEGIC SALE OF AIR INDIA AIR TRANSPORT SERVICES LIMITED
Undertaking
We ___________________________________________ (Individual , a private limited company, public limited company, limited liability partnership, body corporate or Fund registered or incorporated under the laws of __________________ and having its Registered Office at ___________, through its Authorized Signatory solemnly affirm and state as under:
We have not been prohibited, by any agreements with any third party/parties from participating in the Proposed Transaction and we are in compliance with the guidelines issued by Department of Investment and Public Asset Management No. 3/9/2016-DoD-II-B dated September 28, 2017 and subsequent amendments/clarifications thereunder.
(For Consortium only, please add the following line: We certify that the above statements are true for each member of our Consortium)
For and on behalf of: (sole bidder or Lead member of the Consortium)
Signature of Authorised Signatory (of sole bidder or Lead Member of Consortium)
(Please also affix company seal)
Place:
Date:
This certificate should be counter signed by Authorised Signatory of each Member of a Consortium.
Capitalised terms not defined in this certificate shall have the meaning ascribed to them in the PIM.
ANNEXURE 20: AFFIDAVIT
[TO BE STAMPED ADEQUATELY AND NOTARIZED (OR APOSTILLED, AS RELEVANT)]
(To be provided by sole bidder or each member of Consortium)
To,
Mr. Kuljit Singh
Ernst & Young LLP India (Transaction Advisor for Strategic Sale)
3rd Floor, Worldmark-1,
IGI Airport Hospitality District, Aerocity,
New Delhi-110037, India
Kind Attention: Mr. Kuljit Singh
SUB – INVITATION OF EXPRESSION OF INTEREST FOR STRATEGIC SALE OF AIR INDIA AIR TRANSPORT SERVICES LIMITED
Certificate
This is with reference to the advertisement dated [●] and Preliminary Information Memorandum (“PIM”) inviting applications for the strategic sale of AIATSL by way of the transfer of management control and sale of at least 98% equity share capital of AIATSL by AIAHL (“Proposed Transaction”).
I, [name], the, Authorised Signatory of ________________, (hereinafter the “IB”), certify that every part of information provided by the IB (as a part of EOI)) is true, correct and complete in all aspects on the date of this affidavit.
Capitalised terms not defined in this certificate shall have the meaning ascribed to them in the PIM.
For and on behalf of: (sole bidder or relevant member of the Consortium)
Signature: (Authorised Signatory of the sole bidder or relevant member of the Consortium)
Name of the Person: *●+
Designation: *●+
Place:
Date:
The Annexure should also be counter signed by the Authorised Signatory of Lead Member, in case of a Consortium
ANNEXURE 21: FORMAT FOR CONFIRMATION BY PARENT / CONTROLLING PARTNER (IN CASE IB IS AN LLP) - APPLICABLE FOR IB’S TAKING BENEFIT OF FINANCIAL STRENGTH OF PARENT/CONTROLLING PARTNER (IN CASE IB IS AN LLP)
(On the letter head of the Parent / Controlling Partner (in case IB is an LLP), as applicable)
Reference No. ___________ Date ___________
To,
Mr. Kuljit Singh
Ernst & Young LLP India (Transaction Advisor for Strategic Sale)
3rd Floor, Worldmark-1,
IGI Airport Hospitality District, Aerocity,
New Delhi-110037, India
Kind Attention: Mr. Kuljit Singh
SUB – INVITATION OF EXPRESSION OF INTEREST FOR STRATEGIC SALE OF AIR INDIA AIR TRANSPORT SERVICES LIMITED
Sir,
This is with reference to the advertisement dated [●] and Preliminary Information Memorandum (“PIM”) inviting applications for the strategic sale of AIATSL by way of the transfer of management control and sale of at least 98% equity share capital of AIATSL by AIAHL (“Proposed Transaction”).
We have read and understood the contents of the Advertisement and the PIM and thereby confirm the following:
a) [●], who is the interested bidder (“IB”) for this expression of interest (“EOI”), is taking the benefit of our financial strength and may qualify on the basis of our Net worth [●] and;
b) We agree to abide by all the requirements of PIM including but not limited to providing an unconditional and irrevocable guarantee on behalf of IB to perform and discharge all its obligations under the PIM.
For and on behalf of: (Parent or the Controlling Partner (in case IB is an LLP))
Signature: (Authorised Signatory of the Parent or the Controlling Partner (in case IB is an LLP))
(Please also affix company stamp if applicable)
Name of the Person:
Designation:
Place:
Date:
Capitalised terms not defined in this Annexure shall have the meaning ascribed to them in the PIM. | b7855659-9c72-4b9b-b769-3346f2066e33 | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 283,724 |
Troféu Frutos de Indaiá acontece amanhã (26) no Clube 9 de Julho
Além da premiação, o evento é uma oportunidade de promover networking
Transporte coletivo sofre alteração na linha
Todas as viagens da linha 310 no Jardim Oliveira Camargo, foram adiantadas em 10 minutos da grade atual, com acréscimo de duas viagens nos dias úteis.
Donos de veículos com débitos são notificados
O grupo Raça Negra será o responsável por agitar a noite desta edição do Frutos de Indaiá
Brew Oktoberfest: O evento acontece no Polo Shopping entre os dias 25 e 27 de outubro.
Indaiatuba é pioneira em pesquisa de DNA para o HPV
A Casa das Rosas garante acolhimento provisório para mulheres em situação de risco de morte ou ameaças em razão da violência doméstica e familiar.
Fiec Portas Abertas será nesta sexta-feira
Na ocasião, haverá oficinas, ginásticas, simulações, jogos, apresentações interativas e muito mais.
Rêmulo Zoppi é campeão da Copa Cinquentão
Anuário de Educação do Mais Expressão já está disponível
Concerto Raiz e Sertão acontece dia 31 de outubro
PROMOÇÃO DE PNEUS
Medidas 13/14/15/16
COMPRE 4 E PAGUE 3
Pague em 10x sem juros no cartão de crédito
3885-2331
Rodss
CENTRO AUTOMOTIVO
Promoção válida enquanto durar o estoque
Promoção válida para pneus novos na loja
Promoção válida para carros de passeio.
Editorial
O perigo invisível das redes
Os dados revelados pela pesquisa TIC Kids Online Brasil 2024 são alarmantes e expõem um cenário preocupante: três em cada dez crianças e adolescentes entre 9 e 17 anos já enfrentaram situações ofensivas ou discriminatórias na internet. Além disso, 30% tiveram contato com estranhos online. Esses números, além de indicarem os perigos que espreitam no ambiente digital, nos obrigam a refletir sobre o papel da sociedade, empresas e governos na proteção das gerações mais jovens.
As redes sociais, tornaram-se palco de riscos como cyberbullying, exposição a conteúdos inadequados e exploração comercial. Crianças e adolescentes, muitas vezes sem a maturidade necessária para discernir perigos ou reconhecer manipulações, são alvos fáceis. Para os pais, a tarefa de mediar e proteger torna-se ainda mais complexa quando a própria tecnologia trabalha contra eles, com a rolagem infinita, o consumo desenfreado e a falta de transparência nos algoritmos.
O estudo do Instituto Alana mostra que 93% dos entrevistados acreditam que crianças e adolescentes estão víctimas em redes sociais e 92% concordam que elas são vulneráveis à violência digital. No entanto, a proteção dos jovens não pode ser responsabilidade exclusiva dos pais ou educadores. O ambiente digital é amplamente controlado por grandes empresas, cujos interesses comerciais muitas vezes se sobrepõem à segurança dos usuários.
Empresas de tecnologia precisam ser responsabilizadas pela proteção das crianças, adotando medidas como comprovação de idade, limitação de tempo de uso, e o fim da reprodução automática de vídeos. Além disso, o Estado deve atuar com leis mais rígidas que protejam os jovens contra a exploração comercial e a exposição a conteúdos impróprios.
O uso responsável da internet por crianças e adolescentes exige um esforço conjunto. Além da mediação parental, a responsabilidade precisa ser compartilhada entre governos, empresas e toda a sociedade. Sem isso, as gerações futuras continuarão a enfrentar os perigos invisíveis.
Artigos
Dicas para investidores e empresas: como se preparar para transações de M&A
As transações de M&A (fusões e aquisições) são ferramentas estratégicas para empresas que buscam crescimento, sinergias e novas oportunidades de mercado. Para maximizar o sucesso, tanto investidores quanto empresas envolvidas precisam se preparar adequadamente.
1. Planejamento estratégico: É essencial alinhar a operação de M&A com a estratégia de longo prazo das empresas. Isso garante que a fusão ou aquisição agregue valor e fortaleça o crescimento sustentável.
2. Análise de inteligência completa: Realize uma análise detalhada da empresa-alvo, investigando seus ativos, passivos e potenciais riscos. Esse processo é fundamental para garantir um preço justo e minimizar surpresas indesejadas.
3. Cultura organizacional: Muitas transações fracassam por incompatibilidades culturais. Avaliar se as culturas das empresas são compatíveis ajuda a evitar problemas na integração pós-transação.
4. Apoio jurídico e contábil: Consultar advogados e auditores especializados é crucial para evitar complicações legais e fiscais, além de garantir que a estrutura da operação seja vantajosa.
5. Plano de integração eficaz: Após a conclusão da transação, um plano robusto de integração é necessário para unir operações, sistemas e equipes, garantindo uma transição suave e aproveitamento das sinergias.
Com uma preparação cuidadosa, empresas podem aproveitar ao máximo as oportunidades de M&A, gerando valor e consolidando sua posição no mercado.
A Brasil Valuation (Indaituba-SP) é referência no mercado de fusões e aquisições na região metropolitana de Campinas. Especializada em Valuation e assessoria em M&A, firstname.lastname@example.org / (11) 98883-2812
Pensão por morte: netos podem ser beneficiários?
Uma dúvida comum em muitas famílias é se os netos têm direito à pensão por morte dos avós, especialmente considerando que muitos idosos se tornam responsáveis pela criação dos netos. Porém, a simples dependência econômica não garante esse direito.
Para receber a pensão por morte, é necessário que o solicitante se enquadre nas categorias de dependentes estabelecidas pela legislação previdenciária. Cônjuges, companheiro(as) e filhos menores de 21 anos ou inválidos são considerados automaticamente dependentes. Na ausência desses, outros beneficiários podem ser reconhecidos, desde que comprovem a dependência econômica.
No caso dos netos, eles podem receber a pensão se forem menores tutelados. Isso significa que, se a Justiça determinar que os são responsáveis pelo morto, este pode ter direito à pensão até completar 21 anos. Essa possibilidade também se estende a netos maiores de 21 anos que sejam considerados incapazes pela Perícia Médica Federal.
É importante destacar que, se o idoso falecido já era beneficiário de uma pensão por morte do cônjuge ou recebia o Benefício de Prestação Continuada (BPC), os netos não terão direito à pensão por morte.
Portanto, é essencial que famílias que se encontram nessa situação busquem informações e orientações adequadas para garantir que todos os direitos sejam respeitados. A previdência social é um tema complexo, e estar bem informado é fundamental para evitar surpresas.
Dra. Giane Sfredo de Freitas - Advogada Previdenciária - Especialista em Planejamento Previdenciário. Contato (19) 983554495 / @gianesfredodadvocacia
Como a psicologia pode contribuir no Outubro Rosa?
Outubro Rosa é uma campanha já conhecida no mês de outubro. Essa é uma campanha de conscientização do câncer de mama. O diagnóstico precoce do câncer de mama, que é possível com prevenção e exames, como por exemplo, a mamografia, possibilita uma cura em 95% dos casos, de acordo com o INCA (Instituto Nacional de Câncer José Alencar Gomes da Silva).
Na área da Psicologia, além do apoio e acolhimento para pacientes e familiares que possuem um diagnóstico fechado, os profissionais se dedicam ao trabalho de conscientização, para além do Outubro Rosa, além do tratamento de fobias e medos, que poderão impedir a paciente de realizar os exames de rotina e prevenção.
Nesse primeiro momento o luto é natural. Porém, é necessário buscar auxílio para que este luto não seja um momento permanente e, sim, transitório.
Depressão, dor, angústia e a perda da autoestima também são possíveis transtornos que podem ocorrer mediante o impacto causado pelo diagnóstico e, por essa razão, torna-se extremamente necessário envolver familiares e amigos no processo, possibilitando acolhimento e apoio à pessoa doente.
Em muitos casos a pessoa doente mantém segredo em relação à sua saúde por meio de preconceitos e rejeições, no entanto, ao adiar a busca do tratamento, essa pessoa prejudica ainda mais sua saúde física e emocional, além de dificultar o prognóstico. Em outros casos a mastectomia (procedimento de retirada da mama) é inevitável e tal processo pode provocar um impacto emocional muito grande na paciente. Nesse período, a presença da psicoterapia é uma ferramenta muito importante essencial para o acolhimento e o amparo emocional.
Katia Aparecida Precoma – CRP/SP 06.85374 – Psicóloga Especialista em Saúde Mental e Intervenções Terapêuticas, Assistente Técnica e Perita Psicológica. O consultório fica localizado na Rua 5 de Julho, 697 – sala 4 – Centro. Mais informações pelo (19) 99624-3724 ou no e-mail email@example.com
Mobilidade urbana é o tema principal nas indicações dos vereadores da cidade
Chiaparine sugeriu a instalação de redutores de velocidade nas proximidades de todas as escolas
Mobilidade urbana, a condição que permite o deslocamento das pessoas com o objetivo de desenvolver relações sociais e econômicas em uma cidade, foi o assunto predominante na sessão plenária desta segunda-feira (21). Para se ter uma ideia do atenção dada pelos vereadores ao tema, das 58 indicações ao chefe do Executivo apresentadas, 33 trataram de mobilidade urbana.
O presidente da Câmara, Luiz Carlos Chiaparine, por exemplo, encaminhou a instalação de redutores de velocidade nas proximidades de todas as escolas do município, públicas e privadas. Chiaparine argumenta que, preocupados com a segurança das crianças, professores e pais de alunos o procuraram solicitando que a Prefeitura adote medidas urgentes que garantam o acesso de veículos dos veículos nos locais de acesso ao portão de entrada das escolas.
Também atentos à segurança das pessoas ao atravessarem as ruas, os vereadores Hélio Ribeiro, Alexandre Peres, Eduardo Tonin e Sérgio Teixeira propuseram medidas nesse sentido. Hélio sugeriu o corte de árvores nos horizontes de entrada e saída de alunos da EMEB Professora Maria Conceição Giacomini Bega, no Jardim Cidade Nova. Alexandre Peres pediu providências que tornem mais seguro o cruzamento da rua Oswaldo Groff com a rua Ely Lopes de Souza, no Jardim Nova Índia, e mais seguro o cruzamento da avenida Fábio Roberto Bar nabé, com as ruas Christiano Steffen e Tocantins, na Vila Sfér. Eduardo Tonin ressaltou a necessidade de adoção de medidas que impeçam abusos de velocidade na rua José Tozzato, no Jardim Vila Verde. E Sérgio Teixeira recomendou a instalação de faixa de pedestres na frente da escola Professora Helena de Campos Camargo, no Jardim Cidade Nova.
Por sua vez, os vereadores Othniel Harfuch, Leandro Pinto e Ana Maria dos Santos encaminharam pedidos de recapeamento asfáltico de algumas vias: Othniel solicitou o recapeamento da rua 9 de Julho, altura do nº 1247 ao 1201, na Cidade Nova I. Leandro Pinto, a reativação do pavimento da rua Guilherme, no Jardim Renata. E Ana Maria, a da avenida Ary Barnabé, no Jardim Bela Vista.
Wilson Indio da Doze destacou a necessidade de construção de acesso a cadeirantes na calçada da EMEB Professora Walda Maria Stocco Prandini e na da Creche Esmeralda Marini, ambas no Jardim Morada do Sol. As pessoas com deficiências também foram lembradas pelo presidente da Câmara. Luiz Carlos Chiaparine sugeriu o rebaixamento das guias para acesso de cadeirantes e de pessoas com mobilidade reduzida em todas as ruas do Jardim Morada do Sol.
Em relação à mobilidade urbana sustentável, condição que valoriza a arborização e conforto térmico das vias, Sérgio Teixeira propôs o plantio de árvores nativas na avenida Fábio Ferraz Bicudo, próximo aos condomínios Dona Lucilla e Dona Maria José. Já o vereador Eduardo Tonin defendeu a elaboração e a aplicação de um guia de arborização urbana e a construção de uma praça no Jardim Morada das Pinhas.
O rápido escoamento das águas pluviais foi destacado nas indicações de três vereadores: Luiz Alberto Cebolinha enfatizou a importância da construção de “jardins de chuva” por todo o município. “Esses jardins exigem baixa manutenção, absorvem até 30% mais água do que um gramado, reduzem a erosão e alimentam o lençol freático”, argumentou o parlamentar.
Sobre a mesma questão, Ana Maria instou soluções para os alagamentos que ocorrem nas ruas Francisco Anselmo, próximo ao nº 500, e Antônio Pádua, nº 665, no bairro Vale do Sol. Indio da Doze, por sua vez, solicitou a instalação de canaleta de ferro, a fim de evitar que a água das chuvas invada as residências localizadas no cruzamento das ruas Antônio Braga e avenida a rua José Stanislaus Ambiel.
Também tratando de mobilidade, o vereador Adalto Missias defendeu a criação de uma via de acesso da rua Vinicius de Moraes à avenida Toshiko Takahara, na Cescap. “Os moradores da rua Vinicius de Moraes precisam realizar uma viagem de aproximadamente 1 km para que o acesso à rua se tornou contrário para quem vem da avenida Toshiko Takahara”, argumenta Adalto.
Já a vereadora Silene Carvalini apresentou indicação em que sugere a criação de cursos de reinserção de mulheres no mercado de trabalho, ofertados pela Fundação Indaiatubense de Educação e Cultura (FIEC).
SOU Indaiatuba realiza alterações na linha 310 do transporte coletivo urbano
O Departamento de Transporte da Secretaria Municipal de Administração e a SOU Indaiatuba, informam que foram realizadas alterações na linha 310 do serviço de transporte coletivo urbano. Todas as viagens no Jardim Oliveira Camargo foram alteradas em dois turnos da grande final, em todos os dias da semana, com acréscimo de duas viagens nos dias úteis. As mudanças começaram a partir de segunda-feira (21), em caráter experimental.
A linha 310 tinha o ponto final na Rua Manuel Francisco Ribeiro Garcia, na altura do nº 198, mas foi transformada em uma linha circular devido às reclamações por parte dos moradores próximos ao ponto. Com isso, também foram realizadas alterações do itinerário que passou a ser somente de passagem no Jardim Oliveira Camargo, e o controle das viagens ficou no Terminal Central.
Todos os horários das viagens no Jardim Oliveira Camargo foram adiados em 10 minutos, e ainda foram acrescentadas duas viagens nos dias úteis, passando de 34 para 36 viagens. Foram incluídos os horários das 20h saindo do Terminal Central, e 20h30 saindo do Oliveira Camargo.
Todos os horários da linha alterada, estão disponíveis no site oficial da SOU Indaiatuba ou no aplicativo SOU.
O Incentivo que faz a diferença
“A gente tem aulas extras de muitos esportes e outras matérias também, e eu sempre fiz de Vôlei, Handebol e tudo que tinha disponível para fazer, e é algo que me motiva a estar sempre presente e fazer novas amizades ... O Rodin foca em te ensinar, fazer você aprender e evoluir como pessoa também, não só como estudante, isso foi o que me fez querer voltar a estudar!”
Isabela
Aluna da 1ª série EM
A gente é diferente!
Governo de SP notifica proprietários de veículos com débitos de IPVA de 2021 a 2024
O pagamento do imposto pode ser realizado pela internet ou nas agências da rede bancária credenciada
A Secretaria da Fazenda e Planejamento do Estado de São Paulo (Sefaz-SP) notificou 466 proprietários de 307 veículos que apresentam débitos de imposto sobre a Propriedade de Veículos Automotores (IPVA) dos exercícios de 2021 a 2024. A relação foi publicada na edição eletrônica do Diário Oficial do Estado desta terça-feira (22).
O lote de notificações reúne 333 débitos (cada veículo pode ter débito em mais de um exercício) que totalizam R$ 784.935,62.
Vale destacar que os contribuintes presentes na publicação e que foram anteriormente notificados por débitos de IPVA na edição do DOE publicada em 30 de agosto devem considerar os lançamentos desta publicação, uma vez que a relação antiga torna-se sem efeito.
A consulta on-line, fornecendo CPF/CNPJ ou placa do veículo pode ser feita através do link: https://www.imprensaoficial.com.br/suplementos/fazenda/notifica2024/IPVA2024L5/index.asp e traz a identificação do proprietário e do veículo, os valores do imposto, do juro incidente e dos juros por mora.
Para regularizar o imposto, o pagamento pode ser realizado pela internet ou nas agências da rede bancária credenciada, utilizando o serviço de autoatendimento. Basta informar o número do Renavam do veículo e o ano do exercício do IPVA a ser quitado. Há opção de pagamento via Pix – para utilizar a modalidade, é necessário acessar a página do IPVA no portal da Sefaz-SP, informar os dados do veículo e gerar um QR Code, que servirá para o pagamento.
O débito não quitado no prazo de 30 dias ou para o qual não for apresentada defesa no mesmo período será inscrito em Dívida Ativa e os nomes do proprietário e do responsável solidário, se houver, serão incluídos no Cadin Estadual e na Dívida Ativa do Estado de São Paulo. A administração do débito inscrito é transferida à Procuradoria Geral do Estado (PGE), que poderá iniciar o procedimento de execução judicial.
É necessário destacar que tanto a inscrição no Cadin como a inscrição em Dívida Ativa são suspensas com o registro de protocolo de impugnação ao lançamento no Sistema de Gestão de IPVA-SGIPVA (impugnações individuais ou em lote).
Para mais informações, os proprietários dos veículos podem entrar em contato com a Secretaria da Fazenda pelo canal Fale Conosco, no Portal da Sefaz-SP ou nos telefones do call center 0800-0170-110 (chamadas de telefone fixo) e (11) 2930-3750 (exclusivo para chamadas de celular).
Social inicia serviço de acolhimento para mulheres em situação de violência
As atividades na Casa das Rosas foram iniciadas em 11 de setembro em Indaiatuba
Prefeitura de Indaiatuba por meio da Secretaria de Assistência Social, iniciou em setembro as atividades na Casa das Rosas, que é a instituição que oferece o serviço de acolhimento institucional para mulheres em situação de violência. O equipamento público foi construído pela municipalidade e compõe a rede de Assistência Social, sendo executado em parceria com a Organização da Sociedade Civil Atos 4.
A Casa das Rosas garante acolhimento provisório para mulheres, acompanhadas ou não de seus filhos, em situação de risco de morte ou ameaças em razão da violência doméstica e familiar, causadora de lesão, sofrimento físico, sexual, psicológico ou dano moral. Tem como objetivo geral o acolhimento e proteção integral, visando proteger mulheres (e seus filhos) e prevenir a continuidade de situações de violência. Também são objetivos a promoção do exercício dos direitos e da cidadania de todas elas, de modo a contribuir para o resgate e fortalecimento da sua autoestima.
No primeiro mês de funcionamento três mulheres e oito crianças/adolescentes foram atendidas. O trabalho em rede entre a Secretaria de Assistência Social, Saúde, Segurança Pública e Conselho Tutelar tem sido fundamental para a efetividade do cuidado e proteção.
Para ser acolhida, a mulher deverá passar inicialmente por atendimento no Creas (de segunda a sexta-feira, das 8h às 17h) ou pela equipe do Caminho das Rosas (nos demais horários incluindo sábados, domingos e feriados), para a continuidade do atendimento.
Fiec Portas Abertas será realizada no dia 25 de outubro
A Fundação Indaiatubana de Educação e Cultura (Fiec) realiza na próxima sexta-feira (25) o evento “Fiec Portas Abertas” das 14h às 21h, no prédio da Fundação. Na ocasião, contará com oficinas, ginacmas, simulações, testes sensoriais, bioimpedância, jogos, bate papos com os professores e apresentações internacionais. A ação acontecerá de maneira gratuita e aberta ao público.
O objetivo é que a população possa conhecer a infraestrutura da Fundação e os cursos oferecidos. A Fiec é referência nacional no ensino profissionalizante, bem como nos cursos técnicos, tecnológicos e extracurriculares. O evento acontece no prédio da instituição de ensino localizada na Avenida Engenheiro Fábio Roberto Barnabé, 3405.
Indaiatuba contabiliza 300 animais microchipados em ação
A Prefeitura de Indaiatuba em parceria com a UniMAX e com o Compa (Conselho Municipal de Proteção Animal) contabilizaram 300 animais microchipados e 394 vacinados contra raiva em ação realizada no sábado (19), no Parque Campo Bonito.
O Meu Pet é a nova aba que está disponibilizada na plataforma Vida Indaiatuba. O sistema reúne informações sobre animais microchipados que poderão ser acessados pela Prefeitura e também por clínicas veterinárias e entidades de proteção animal do município que estiverem cadastradas. A partir desta ação, um banco de dados será criado e com isso poderá ser feita uma efetiva seleção feitas para o controle populacional de animais, além de informações sobre segurança e saúde animal que serão disponibilizadas para as autoridades.
Já a vacinação que protege contra a raiva animal, responsável por afetar o sistema nervoso central de animais e que pode ser fatal se não for tratada, foi aplicada em 344 caixas e 50 gatos.
A Prefeitura anunciará nas próximas semanas o bairro e a data da próxima ação de vacinação e microchipagem.
Confira os cursos disponíveis no “Fiec Portas Abertas”
Enfermagem e Segurança do Trabalho
Sala 1: Curso de Enfermagem – Coord. Andrezza – Práticas de enfermagem – simulações domiciliares e hospitalares
Sala 5: Curso de Segurança do Trabalho – Coord. Andrezza – dispositivos de primeiros socorros
Análises Clínicas, Farmácia, Química e Processos Químicos
Sala 8: Cursos de Análises Clínicas – Coord. Claudemir – Conhecendo o mundo microscópico
Sala B: Cursos de Farmácia – Coord. Samuel – Estações gastrointestinais brasileiras
Sala 14: Curso de Química – Coord. Samuel – das 14h às 17h45 – Experimentos Científicos
Sala 16: Curso de Química – Coord. Samuel – das 14h às 17h45 – Experimentos Científicos
Pátio: Cursos de Análises Clínicas e Farmácia – Coord. Claudemir – Informações sobre principais doenças
Meio Ambiente
Salas 13: Curso de Meio Ambiente – Coord. Claudemir – das 14h30 às 17h45 – produtos sustentáveis
Sala 15: Curso de Meio Ambiente – Coord. Claudemir – Análises ambientais
Mecatrônica
Sala 22: Curso de Mecatrônica – Coord. Konishi – Protótipos e projetos
Sala 23: Curso de Mecatrônica – Coord. Konishi – Internet das coisas (IoT)
Nutrição e Dietética e Gastronomia
Sala 7: Curso de Gastronomia – Coord. Jairton – Estações gastrointestinais brasileiras
Edificações e Design de Interiores
Sala 19: Curso de Design de Interiores – Coord. Samuel – Óculos de realidade virtual e modelos 3D
Sala 20: Curso de Edificações – Coord. Samuel – Maquetes e impressão 3D
Administração, Logística e Marketing
Sala 1: Curso de Administração – Coord. Mariela – Jogos de Administração
Sala 2: Curso de Administração – Coord. Mariela – Oficina de currículos e teste vocacional
Informática e Internet
Sala 9: Curso de Informática – Coord. Ana Maria – das 14h30 às 17h45 às 21h – Reconhecimento Facial
Sala 10: Curso de Informática – Coord. Ana Maria – das 17h45 às 21h – Workshop Hardware
Sala 11: Inclusão Digital – Coord. Maria Celine – Apresentação Programa de Inclusão Digital
Tecnólogo em Processos Químicos
Sala 16: Tecnólogo em Proc. Químicos – Coord. Claudemir – das 17h45 às 21h – Experimentos Científicos
Tecnólogo em Proc. Químicos – Coord. Claudemir – das 17h45 às 21h – Projeto de Máquinas a Vapor
Pátio: Tecnólogo em Proc. Químicos – Coord. Claudemir – Projetos de automação industrial
Agronegócio
Pátio: Curso de Agronegócio – Coord. Mariela – Amostra de Atividades do Agronegócio
Vestibulinho
Sala 17: Vestibulinho Fiec 2024 – inscrições e informações
Costelada da 3A Fest: Show do César Menotti & Fabiano reúne 1.100 pessoas
O próximo evento da 3A Fest será o show da dupla Rio Negro & Solimões, em abril de 2025
O show da dupla César Menotti & Fabiano, realizado no último domingo (20), no Clube 9 de Julho, em Indaiatuba (SP), foi um grande sucesso. O evento, organizado pela 3A Fest, contou com um público de 1.100 convidados e foi parte da celebração da 2ª edição “Costelada da 3A Fest”, que combinou música sertaneja de qualidade com um delicioso almoço típico brasileiro. A primeira edição da festa, em 2023, contou com a presença da cantora Bruna Lira.
Os portões abriram às 12h, proporcionando ao público uma tarde inteira de diversão, que contou não apenas com o show dos Menotti, mas também com uma rica experiência gastronômica. O cardápio incluiu pratos tradicionais como costela de chão, linguiça toscana, feijão gordo e mandioca cozida, tudo acompanhado de bebidas variadas, como refrigerantes, cervejas e uma ilha de caipirinhas.
O evento atraiu fãs de várias idades, e crianças até 8 anos tiveram entrada gratuita. O ambiente familiar foi garantido, mas o setor open bar era restrito para maiores de 18 anos. Nathan Alves, Alexandre e Rodrigo, e Jill Reis ficaram responsáveis pelo show de abertura, porém o show de César Menotti & Fabiano foi o ponto alto do dia, com os irmãos trazendo seus grandes sucessos para animar o público presente.
Além da música e da comida, o evento contou com infraestrutura completa, incluindo ambulância e paramédicos de pronto atendimento, reforçando a segurança dos participantes.
Foi um dia memorável, unindo a paixão pela música sertaneja com uma experiência cultural e gastronômica tipicamente brasileira.
Além do sucesso do show de César Menotti & Fabiano, a 3A Fest já está organizando seu próximo grande evento. No dia 05 de abril de 2025, a dupla Rio Negro e Solimões subirá ao palco do Clube 9 de Julho, em Indaiatuba (SP), prometendo mais uma vez, trazer o melhor da música sertaneja para a cidade. A expectativa para esse show é alta, já que Rio Negro e Solimões possuem uma longa trajetória de hits e uma conexão especial com o público. A 3A Fest continua se destacando pela qualidade de seus eventos, sempre proporcionando experiências inesquecíveis para os fãs.
Mais informações sobre o próximo show através do WhatsApp (19) 97801-6498 e também nas redes sociais, @3afest.
Conheça a história de dona Cecília
Maria Cecilia da Silva Paivas surpreendeu a todos nesta eleição e teve 2.608 votos
Nunca a Câmara Municipal de Indaiatuba teve a oportunidade de contar com um representante com o perfil de d. Cecília, 69 anos. Concorrendo pela primeira vez e disputando o cargo como política tarimbada, que pleiteavam ela a reeleição, ela posicionou-se entre os cinco candidatos mais votados do MDB, conquistando a primeira suplência, apenas cerca de 100 votos a menos que o terceiro (2.721) e quarto (2.734).
Nascida em Pernambuco, no município de Barreiros, numa família de trabalhadores dos canaviais, era a mais velha de cinco irmãos, os quais ajudou a criar; adolescente, mudou-se para o Recife, onde entregou-se como babá. Aos 15 anos, já residindo em São Paulo, trabalhou como atendente numa loja de costura, e, posteriormente, durante dez anos, na linha de produção da “Linhas Corrente”, onde trabalhava em pé, por oito horas diárias.
Aos 24 anos casou-se com Carlos Roberto Paiva (falecido em 2007), taxista, com o qual teve três filhas: Thatianna Daniele e Thami Gisela (ambas casadas) a Anny Caroline, a caçula, solteira, com quem reside. É avó de três netos: Pedro Henrique (dois anos) e Ana Miguel e Luiza (filhos de Thami).
Autônoma vendendo roupas, o casal adquiriu duas vans com as quais transportavam estudantes universitários, e passageiros para eventos nos finais de semana. Também mantinham uma pequena loja de conveniência na bela residência de 270m² construída com muito esforço em Diadema (SP), num terreno de 468m².
Conheceu Indaiatuba na década de 1980, durante visitas a amigos da família que residiam no Jardim do Sol (bairro “Mercês”). Aos 15 anos, em 2008, com o falecimento do marido no ano anterior, d. Cecília fixa residência em Indaiatuba, inicialmente no Jardim Alice, e, no ano seguinte, no Condomínio Cocais, onde adquire um apartamento com a venda do imóvel em Diadema, auxiliando as filhas casadas a adquirirem suas próprias residências.
Comprovando que, como afirma, “o que mais gosto é de trabalhar”, na cidade ela fez curso para operadora de empilhadeira e, de forma de CDH, considerou realizar teste para condutora de coletivos da Viação Guainazes.
O gosto pela política herdou da mãe, com quem participava, ainda criança, das campanhas municipais, em sua cidade natal. Dando vazão ao que já estava no sangue, d. Cecília iniciaria sua vida política em Indaiatuba, participando da campanha do deputado estadual Rogério Nogueira e, em 2012, da campanha do prefeito Reinaldo Nogueira, ambos reeleitos.
É nessa época que conhece o vereador com Jorge Lepinski (Pepo), ex-presidente da Câmara, com quem irá trabalhar na Secretaria Municipal de Habitação, coordenador de sua campanha na disputa por uma vaga na Câmara Municipal.
“Me integrei de corpo e alma a esse grupo político maravilhoso, no qual permaneço até hoje e que criou minha boa votação à vereadora. Só tenho a agradecer, pois ainda temos muito por fazer pela cidade”, destaca a entrevistada, enviando um abraço especial aos integrantes do grupo de apoio do WhatsApp, que se consolida e segue firme acompanhando seus passos.
Em 2016, aprovada em concurso público, d. Cecília é efetivada no cargo de atendente administrativa. Anteriormente, por oito anos, presidiu voluntariamente a Cooperativa Habitacional de Indaiatuba e integrou o Conselho Municipal de Habitação, acumulando experiência que lhe rendeu elogios no trabalho desenvolvido na Secretaria Municipal de Habitação, onde já atendeu mais 40 mil pessoas.
Buscando aprimorar seu desempenho, formou-se em Gestão Pública pela Faculdade de Aranhaguera. “A única coisa que eu quero, algum atrito de uma baleia, mas como uma pessoa disposta a estar junto de quem me procura”, enfatiza, atribuindo à sua forma diferenciada de atendimento o convite feito por Pepo para que se candidatasse a vereadora.
Sua bandeira é a luta pela moradia, “porque as pessoas do aluguel”, fortalecida agora com sua mais do que provável ascensão à Câmara, uma vez que é dado como certo que dos quatro vereadores eleitos pelo MDB, pelo menos dois serão chamados a ocupar secretarias municipais.
“Pessoa de fé”, d. Cecília acredita que “não há oração sem resposta”. “Estou colhendo o que plantei. Sinto-me bençoada por Deus, a quem peço sabedoria”.
Ela não pensa em se apontar. “Durante a epidemia de Covid, quando fomos obrigados e ficar em casa, emagreci 15 quilos!”, revela.
Apesar da idade, e enfrentando um sol de 40 graus sobre a cabeça, indo dormir cedo e levantando muito cedo, a então candidata foi fonte permanente de otimismo, bom humor, contagiando a todos com seu imenso sorriso e seu abraço afetuoso.
Essa é d. Cecília, corintiana de carteirinha, uma pessoa digna, luminosa, amiga, feliz, que recebeu os votos de 2.608 eleitores e, com toda certeza, saberá honrá-los.
Entusiasmo, disposição e força de vontade não lhe faltam.
Sérgio Mateus Squillani
Nota Fiscal Paulista libera R$45 milhões aos consumidores cadastrados no programa
O montante é referente às compras e doações de cupons fiscais realizadas em junho de 2024
Mais R$45,1 milhões em crédito foram liberados aos contribuintes cadastrados na Nota Fiscal Paulista, programa da Secretaria da Fazenda e Planejamento de São Paulo (Sefaz-SP). O montante é referente às compras e doações de cupons fiscais realizadas em junho de 2024. Os créditos estão à disposição de mais de 16 milhões de consumidores entre pessoas físicas, condomínios, entidades beneficentes e pessoas jurídicas optantes pelo regime do Simples Nacional.
Para as pessoas físicas que solicitaram a inclusão de CPF nas notas fiscais, o montante liberado é de R$20,2 milhões. As entidades beneficentes que participam do programa terão à disposição R$24,3 milhões, recursos que poderão ser usados para reformas, investimentos e outras melhorias na infraestrutura e programas dessas instituições. Os condomínios que participam do programa têm R$23,1 mil liberados, enquanto os contribuintes do Simples Nacional somaram R$519,5 mil.
Para transferir o saldo disponível, é só acessar o site ou aplicativo oficial da Nota Fiscal Paulista, digitar o CPF/CNPJ, colocar a senha cadastrada e solicitar a opção desejada. Os recursos podem ser transferidos para uma conta corrente ou poupança. Em ambas as opções, os valores serão creditados na conta indicada em até 20 dias.
Empresas e MEI têm até dia 31 para regularizar dívidas
As micro e pequenas empresas e os microempreendedores individuais (MEI) que não regularizaram as dívidas com o Simples Nacional – regime tributário especial para pequenos negócios – até o próximo dia 31 serão excluídas do regime. A exclusão valerá a partir de 1º de janeiro.
O devedor pode pagar à vista, abater parte da dívida com créditos tributários ou parcelar os débitos em até cinco anos, com pagamento de juros e multa. O parcelamento pode ser feito Portal do Simples Nacional ou no Centro Virtual de Atendimento da Receita (e-CAC), no serviço “Parcelamento – Simples Nacional”.
O acesso ao Portal do Simples Nacional e ao e-CAC é feito com certificado digital ou com conta no Portal Gov.br nível prata ou ouro. A empresa ou o MEI que não concorda com a dívida e deseja contestar o Termo de Exclusão deverá dirigir a contestação ao Delegado de Julgamento da Receita Federal, protocolada na internet, conforme orientado no site do órgão.
Notificações
De 30 de setembro a 4 de outubro, a Receita notificou 1.121.419 MEI e 754.915 micro e pequenas empresas que deviam R$26,5 bilhões ao Simples Nacional. Após o conhecimento do termo, o contribuinte tem até 30 dias para impugnar a notificação ou quitar os débitos, sob pena de ser excluído do Simples.
4 AMBULÂNCIAS NOVAS PARA O ATENDIMENTO DE EMERGÊNCIAS
A Secretaria Municipal de Saúde recebeu quatro novas ambulâncias para atendimento à população. Os veículos renovarão a frota do Serviço de Atendimento Municipal de Emergência (SAME), antiga Central de Ambulâncias, que funciona 24 horas. A Prefeitura investiu mais de R$ 1 milhão de reais em recursos próprios nos novos veículos.
RuedaCare e YIA Broker inauguram sua primeira loja física em Indaiatuba
Espaço traz conforto, inovação e atendimento personalizado para o mercado de seguros
Da Redação
firstname.lastname@example.org
A assessoria comercial de benefícios e seguros YIA Broker, que vem se destacando pela abordagem inovadora no setor, está dando um importante passo em sua trajetória ao inaugurar sua primeira loja física na cidade de Indaiatuba (SP), em parceria com a RuedaCare Seguros.
De acordo com o CEO da YIA Broker, Dyla de Toledo Elias e Caroline Rueda, CEO da RuedaCare Seguros, corretora de seguros e parceira da YIA, a nova unidade visa proporcionar uma experiência diferenciada e personalizada aos clientes, aliando o conceito de casa do cliente paulista, de alta qualidade, em um espaço confortável, desenhado para atender as necessidades do público do interior paulista.
“Desejamos que o local seja uma extensão da casa do corretor de seguros. Buscamos o conforto e um sentimento acolhedor para o profissional com a nova loja”, afirmam.
A inauguração da loja também traz uma inovação no modelo de negócios da YIA Broker. A marca investiu em um conceito focado na entrega de valor para o cliente.
O papel do atendimento presencial
A loja física foi projetada para atender às particularidades do público do interior, que, de acordo com Caroline, valoriza o atendimento presencial e um atendimento mais dedicado. “Diferente do público da capital, que está mais acostumado com atendimentos virtuais, o cliente do interior busca um relacionamento próximo com quem o atende. Ele quer tomar um café, conversar, entender quem é o corretor e o acompanhamento em todo o processo”, comenta.
Para proporcionar essa experiência personalizada, a loja conta com um ambiente acolhedor e confortável, oferecendo um espaço para café e atendimento premium.
“Queremos que nossos clientes se sintam em casa quando nos visitam, algo que aprendemos com nossa parceira YIA. Essa experiência é algo que carregamos na nossa essência e que transformamos em realidade na nova loja”, afirma Caroline.
Inovação e alinhamento com o futuro
Além do foco no atendimento personalizado, a YIA Broker também está alinhada com as tendências mais inovadoras do mercado de seguros. A assessoria e a corretora apostam em serviços diferenciados, como o concierge para acompanhamento no pós-venda, garantindo que o cliente tenha suporte contínuo desde a contratação até o uso efetivo dos seguros adquiridos.
“Nossa parceria com a YIA é um exemplo de como conseguimos alinhar nossa missão com a excelência no atendimento. Trabalhamos de forma muito integrada para que o cliente tenha a mesma experiência de qualidade em todas as fases do processo. Isso é o que nos diferencia no mercado. E é por isso que temos tanto orgulho dos feedbacks positivos que recebemos”, finaliza Caroline.
Endereço: Parque Mall, Loja 22 - R. das Primaveras, 1050, Jardim Pompéia, Indaiatuba – SP
Instagram: @yia_broker
Conluíntes do terceirão e equipe escolar se emocionam com dinâmica
Dinâmica da Rosa e do Trigo tinha como objetivo valorizar a importância de cada um nesse ciclo
ANA PAULA MAZZA
Especial para o Mais Expressão
Os momentos finais do Ensino Médio são sempre marcados por muitas emoções, e neste ano não foi diferente para os conluíntes da terceira série do Colégio Meta. Entre despedidas, reflexões e expectativas para o futuro, uma atividade proposta pelo professor Renan Gomes de Oliveira, da disciplina de Educação Socioemocional, tocou o coração de todos: a Dinâmica da Rosa e do Trigo.
A dinâmica, realizada em todas as turmas do Terceirão, tinha como meta principal valorizar cada ser humano que compôs essa trajetória até aqui, registrando as particularidades e a importância de cada um nesse ciclo de vida compartilhado. Em meio a um cenário educacional voltado ao conhecimento, à técnica e ao preparo para vencer os desafios do ENEM e dos principais vestibulares, essa atividade se destacou por trazer à tona algo igualmente essencial: a valorização dos laços humanos.
Durante a dinâmica, os estudantes foram convidados a refletir sobre as qualidades que os colegas exageram neles, assim como a força para enfrentar os desafios que a vida lhes reserva. Cada participante teve a oportunidade de receber e oferecer palavras de carinho, reconhecimento e respeito, simbolizadas pelos elementos da rosa, que representam a beleza e a delicadeza, e do trigo, que remetem à força e à resiliência.
As palavras trocadas os sensibilizaram profundamente, fazendo com que muitos deles expressassem sentimentos de gratidão e empatia, ao reconhecer que o caminho percorrido até ali não foi sozinho. O resultado foi um ambiente emocionante, onde a humanidade, o afeto e o respeito pelo outro foram restaurados em meio ao turbilhão que esse período representa.
A equipe escolar não ficou imune à emoção, ao ouvirem os relatos dos estudantes. Momentos como esses reforcam a importância de integrar a formação socioemocional ao currículo, valorizando não apenas o aprendizado acadêmico, mas também o desenvolvimento humano.
A Dinâmica da Rosa e do Trigo foi um lembrête poderoso de que, em meio às pressões de final de curso e à expectativa de um futuro cheio de desafios, o essencial é considerar o valor do outro e a importância das conexões humanas. Essa experiência ficou marcada como um rito de amizade, respeito, humanidade e empatia, princípios construídos ao longo dos anos no Colégio Meta.
Se você procura um Colégio que constrói, conheça melhor as atividades do Colégio Meta. Acesse o portal https://www.colegiometa.com, assim como também pode nos seguir em https://instagram.com/collegiometaindaiatuba e https://www.facebook.com/ColegioMeta. Caso queira visitar o espaço físico, a Unidade Jardim Regina está situada na Rua Hermínio Steffen, nº 96, e a Unidade Itaici, na Av. Cel. Antônio Estanislau do Amaral, nº 1541.
Amado Maker é destaque na nova edição da Revista de Educação do Mais Expressão
Com foco em inovação, tecnologia e educação, a Amado Maker celebra quatro anos de sucesso
DA REDAÇÃO
email@example.com
A Amado Maker, conhecida por seu papel pioneiro em levar a cultura maker para as escolas, é um dos principais destaques na nova edição da Revista de Educação do Grupo Mais Expressão. Fundada em 2019, a empresa tem como missão transformar o ambiente escolar através de soluções tecnológicas que integram criatividade, inovação e aprendizado prático. Ao longo de quatro anos, a Amado Maker se consolidou como referência no setor de educação e inovação, movendo a instalação de Salas Maker e Fab Labs em escolas públicas de diversas regiões do Brasil, com equipamentos de última geração como impressoras 3D e cortadoras a laser. Esses espaços permitem que os alunos desenvolvam habilidades essenciais para o futuro, como a resolução de problemas e a colaboração criativa, preparando-os para o mercado de trabalho do século 21.
Desde o início de 2024, a Amado Maker tem expandido sua atuação tanto no Brasil quanto no exterior. Em janeiro, a empresa participou do 1º Fórum Estadual de Mato Grosso, onde discutiu o futuro da educação e a integração de novas tecnologias nas salas. Logo depois, em março, inaugurou seu Centro de Formação em Várzea Grande (MT), reforçando seu compromisso em capacitar educadores para a utilização da cultura maker em sala de aula. Outro grande marco foi o lançamento do projeto “Fábrica de Ideias” em abril, que busca aproximar o ensino prático e a inovação para escolas municipais de Fortaleza, Ceará, proporcionando uma nova maneira de aprender.
Internacionalmente, a Amado Maker vem fortalecendo suas conexões, especialmente com a filial em Portugal. Ao participar de eventos globais, como o Fab42, a empresa ampliou sua rede de colaborações com países como Espanha, França, Luxemburgo, Moçambique e outros. Além disso, a Amado Maker está em processo de tradução de suas Trilhas de Aprendizagem para o inglês, francês, português de Portugal e árabe, expandindo seu alcance e contribuindo para a disseminação da cultura maker em diferentes regiões do mundo.
Um dos momentos mais marcantes de 2024 foi a participação do astronauta e senador Marcos Pontes, que também é capa desta nova edição da revista, em um evento promovido pela Amado Maker durante o 2º Seminário Luso-Brasileiro de Educação Tecnológica, em Portugal.
Marcos Pontes, com sua trajetória inspiradora, incentivou os jovens a explorarem carreiras nas áreas de STEAM (Ciência, Tecnologia, Engenharia, Arte e Matemática), reforçando a importância da educação científica e do uso da tecnologia como ferramenta para o aprendizado. O senador participou de uma palestra especial destinada a alunos do ensino médio, destacando a relevância da inovação e da ciência no desenvolvimento das futuras gerações.
A quinta edição do Anuário de Educação do Grupo Mais Expressão é gratuita e está disponível nas versões impressa e digital. Além da participação da Amado Maker, a revista traz matérias sobre temas importantes e atuais como o papel da poesia na alfabetização, a inclusão social nas escolas, as mudanças no Novo ENEM, e a entrevista exclusiva com Marcos Pontes.
Estudo da Unicamp mostra eficiência de teste de DNA na detecção do HPV
O estudo já é pioneiro em Indaiatuba e traz diversos avanços para a saúde pública
A detecção precoce do HPV (Vírus do Papiloma Humano), um dos principais causadores do câncer de colo do útero, está ganhando uma importante transformação. O tradicional exame de Papanicolau, utilizado há décadas, pode ser substituído pelo teste de DNA para o HPV, uma metodologia mais avançada e precisa. Estudos recentes, como o conduzido pela Unicamp, comprovaram que essa nova técnica é muito eficaz na identificação do vírus e na prevenção de complicações decorrentes da infecção.
O exame de Papanicolau, tem como objetivo detectar alterações nas células do colo do útero que possam ser indicativas de infecção pelo HPV ou do desenvolvimento de um câncer. Embora tenha se mostrado eficaz na redução da mortalidade por câncer de colo de útero, ele depende da detecção de alterações celulares, o que significa que, em muitos casos, o vírus já está presente há algum tempo. O teste de DNA para o HPV, por outro lado, é capaz de identificar a presença do vírus antes que ele provoque qualquer alteração nas células, aumentando a precisão do diagnóstico.
Segundo o estudo da Unicamp, o teste de DNA não só detecta o HPV com maior sensibilidade, como também é capaz de distinguir os tipos do vírus de alto risco, que têm maior chance de causar o câncer de colo de útero. Com isso, esse método é potente e mais eficaz na prevenção e no monitoramento de mulheres infectadas, permitindo intervenções mais precoces e eficazes. Permitindo que o acompanhamento médico seja intensificado antes que a infecção evolua para um quadro mais grave.
Outro ponto importante destacado pela pesquisa é que o exame pode ser realizado com menor frequência do que o Papanicolau. Enquanto o Papanicolau é recomendado anualmente ou a cada três anos, dependendo da idade e do histórico da paciente, o teste de DNA pode ser realizado a cada cinco anos.
Indaiatuba está à frente na implementação do teste de DNA para o HPV na sua rede pública de atendimento. A Secretaria de Saúde do município já anunciou que o novo exame será oferecido em breve nos postos de saúde, ampliando o acesso das mulheres ao diagnóstico precoce.
Além de beneficiar diretamente a saúde das mulheres, a substituição do Papanicolau pelo teste de DNA para o HPV representa um avanço significativo para a saúde pública como um todo. Ao possibilitar diagnósticos mais rápidos e precisos, o novo exame tem potencial para reduzir a incidência de câncer de colo de útero no Brasil, que é a quarta causa de morte por câncer entre as mulheres no país, segundo dados do Instituto Nacional de Câncer (INCA).
A implementação do teste de DNA para o HPV em Indaiatuba é um exemplo de como as novas tecnologias podem ser incorporadas à rede pública de saúde para melhorar a qualidade do atendimento e salvar vidas. Com a adoção desse exame mais avançado, espera-se que a prevenção ao câncer de colo de útero se torne ainda mais eficaz, beneficiando milhares de mulheres.
A substituição do Papanicolau pelo teste de DNA do HPV é um importante passo no combate a doença. A expectativa é de que essa tecnologia se torne cada vez mais acessível em todo o país, levando a uma redução significativa nos casos da doença.
A região do Tombadouro ganhou um novo reservatório.
O SAAE finalizou a construção do novo reservatório de água tratada do Tombadouro, que já está abastecendo a população da região. São 3 milhões de litros em capacidade de armazenamento, reforçando a disponibilidade hídrica da cidade.
Atualmente, o reservatório armazena águas tratadas na Estação de Tratamento de Água da Vila Ayai (ETA I), grande responsável pelo abastecimento da Zona Norte da cidade. No futuro, passará a receber águas da ETA VI, que já está em obras.
É o SAAE, entregando mais água tratada para a população de Indaiatuba!
Veteranos do Rêmulo Zoppi faturam o título da Copa Cinquentão LIDI 2024
A decisão contou com a presença de Marquinhos, Secretário Municipal de Esportes
MARCELO CHICONATO
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Indaiatuba conheceu no último domingo (20) o novo campeão da Copa Cinquentão LIDI 2024: o Rêmulo Zoppi bateu o Atacadão da Madeira por placar apertado e levou o troféu para casa. A partida foi disputada no velho estádio do Grêmio Recreativo Oséu, hoje Praça de Esportes Rodrigo Colli Badino.
A finalíssima colocou frente a frente as duas melhores equipes do campeonato. O Rêmulo Zoppi finalizou a primeira fase no topo, com seis vitórias e um empate. O Atacadão ocupou na cola do líder, com cinco triunfos e dois empates. Os dois times fecharam a primeira fase dividindo o posto de melhor defesa, superadas apenas três vezes.
Aos 38 minutos de jogo, Gilmar atacou pela esquerda e acertou um chute cruzado para acertar o canto direito do goleiro, marcando o tento solitário que decidiu o duelo. O Atacadão partiu pra cima na segunda etapa, mas não foi o suficiente para balançar as redes.
Com um bom número de torcedores e familiares nas arquibancadas, o evento, localizado no bairro com o mesmo nome do campeão, recebeu também o Secretário Municipal de Esportes Marquinhos, sempre presente nas decisões dos campeonatos amadores.
A competição teve início em julho, com boletos acima de cinquenta anos divididos em oito equipes. A artilharia ficou com Cristiano Pariani (Noroeste) e Marcelo Rodrigues (Ferroviário), com 9 gols cada.
Tornados volta de Jacareí com título de campeão brasileiro
O Tornados feminino juvenil M17 conquistou o campeonato do Super Seven M17 2024. As meninas jogaram com autoridade, vencendo todas as partidas disputadas sem levar nenhum ponto. A etapa única foi realizada no último final de semana no Campo do Balneário, em Jacareí-SP.
O torneio foi realizado no formato de pontos corridos, com três as seis equipes jogando entre si. "Hoje estamos muito felizes em trazer o 1º lugar no Super Sevens M17. Foi um mix de emoções, muito gratificante estar aqui do lado de um time vencedor", celebrou a capitã Agatha.
Meninas levantaram o troféu de uma das principais competições do rugby
Casal é detido dentro de motel na Estrada Velha com caminhonete furtada
Com os suspeitos, foram apreendidos um bloqueador de sinal e um módulo de ignição
Um casal foi detido, dentro de um motel na Estrada Velha de Indaiatuba (SP-073), na sexta-feira (18), com uma caminhonete modelo Toyota Hilux furtada.
De acordo com a Guarda Municipal de Campinas, o rastreador do veículo, que já tinha comunicação de furto, apontou que a caminhonete estava no motel.
Quando chegaram ao local, os guardas encontraram o veículo e realizaram a abordagem ao casal. Com os suspeitos, foram apreendidos um bloqueador de sinal e um módulo de ignição. O homem foi preso em flagrante por receptação.
A mulher foi qualificada e será investigada. A caminhonete foi devolvida ao proprietário e a ocorrência registrada na delegacia.
Motorista embriagado é detido após dirigir na contramão e colidir contra carro
Um motorista embriagado foi detido pela Guarda Civil após invadir a contramão, bater em outro carro e fugir em seguida. O caso aconteceu na manhã de sábado (19), na Avenida Artes e Ofícios, no bairro Conjunto Habitacional João Pioli. Segundo os guardas, ao chegar ao local embriagado, o rapaz não possuía Carteira Nacional de Habilitação (CNH). Ele foi localizado e levado para a delegacia após ser abordado.
Segundo o boletim de ocorrência, a condutora do Toyota Etios seguia pela avenida, quando o condutor do Chevrolet Corsa entrou na contramão da via em que estava, colidindo de frente. Nesse momento, o autor da colisão deu ré e se evadiu do local. Testemunhas que presenciaram a colisão, identificaram o condutor do Corsa, acionaram a Guarda e informaram o endereço do mesmo. O marido da vítima, foi atrás do condutor e o encontrou em um terreno baldio. Assim que chegou ao local, a equipe já estava realizando a abordagem. Ainda conforme o boletim de ocorrência, testemunhas relataram que o condutor do veículo Corsa estava em alta velocidade.
O companheiro da vítima ainda relata, que os guardas abordaram o casal e solicitaram que o condutor saísse do veículo, porém, não conseguia se locomover devido ao estado de embriaguez. Felizmente, a vítima não sofreu lesões, tendo apenas danos materiais no veículo.
O acusado foi encaminhado ao Instituto Médico Legal (IML) para exame clínico e de toxicologia, porém se negou a fornecer sangue para o exame, sendo submetido a exame clínico que confirmou o estado de embriaguez.
O autor foi encaminhado ao Plantão Policial, onde foi arbitrada fiança no valor de R$5.280. Por não ter sido apresentado, o indivíduo permanece preso.
Homem é socorrido após batida entre moto e carro
Um motociclista ficou ferido após colidir com o carro no cruzamento da Estrada Municipal Chafie José Saif com a rua Tupiniquins, nas imediações Vila Inglesa, na manhã desta quarta-feira (23).
Devido ao impacto da colisão, o homem foi arremessado da motocicleta e ficou caído no asfalto. O condutor sofreu lesões no joelho, cotovelo e reclamava de dores, sendo socorrido pela esposa e encaminhado à Emergência do Hospital Augusto de Oliveveira Camargo (Haoc).
As causas do acidente estão sendo investigadas.
Brew Oktoberfest chega ao Polo Shopping com cervejas artesanais
Festival tem entrada gratuita e contará com atrações musicais e diversão para toda a família
DA REDAÇÃO
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O Festival Brew Oktoberfest chega pela primeira vez ao Polo Shopping Indaiatuba, entre os dias 25 e 27 de outubro, trazendo o melhor da cerveja artesanal com 10 cervejarias participantes e uma grande variedade de sabores, estilos e cerveja para o público aproveitar no local ou levar para casa. O evento também contará com opções gastronômicas, como assadores e food trucks, espaço de diversão para as crianças e uma programação musical diversificada. A entrada é gratuita.
O Festival tem como diferencial a variedade de rótulos de cervejas artesanais nacionais, produzidas com matérias primas de qualidade e processos que respeitam o tempo natural de ação dos ingredientes, garantindo como resultado uma bebida mais complexa em aromas e sabores.
A programação musical é sempre um dos pontos altos dos festivais de cerveja e no Brew Oktoberfest não será diferente, com sete bandas em tributo a grandes nomes do rock e do pop.
Hoje (25), a banda “Urbanus Tributo” abre a programação às 19h, com um tributo à Legião Urbana e Barão Vermelho. No sábado, às 14h, é a vez da banda “Inúteis”, homenageando o grupo Ultraje a Rigor às 14h; depois a programação segue com “Planeteta J” tocando Jota Quest a partir das 16h e termina com a banda “Hollywood Way” trazendo clássicos dos anos 1970 e 1990 partir das 19h.
No domingo (27), último dia do Brew Oktoberfest, a programação começa às 13h com “Solidão a Dois”, seguida de Mario Vermelho e Cazuza, depois segue com a banda “Reprise Inédita”, às 16h, trazendo clássico do rock e termina com “Viva La Vida”, fazendo um tributo a Coldplay a partir das 19h.
“Estamos muito empolgados em trazer o Brew Oktoberfest para o Polo Shopping, um evento que valoriza a cultura da cerveja artesanal e oferece uma experiência completa para toda a família. Queremos que o público aproveite a variedade de sabores, a boa música e a gastronomia, reforçando a vocação do Polo Shopping como um espaço de lazer e convivência. É uma oportunidade de reunir amigos e familiares em um ambiente seguro, descontraído e de muita diversão,” destaca Andréa Fernandes, gerente de marketing do Polo Shopping Indaiatuba.
Hoje (25), o público poderá visitar o festival das 17h às 22h e no sábado e domingo, das 12h às 22h. O evento é pet friendly, ou seja, a presença de animais de estimação é bem-vinda.
SERVIÇO
BREW OKTOBERFEST
Quando: 25 a 27 de outubro
Horário: 17h às 22h na sexta e das 12h às 22h no sábado e domingo.
Onde: estacionamento do Polo Shopping Indaiatuba – Alameda Filtros Mann, 670 – Jardim Tropical – Indaiatuba – SP
Orquestra Jovem de Indaiatuba faz concerto gratuito no CiaeI
Encontro contará com o melhor da música sertaneja raiz, como Menino da Porteira, Chalana e Chico Mineiro
A Orquestra Jovem de Indaiatuba, dirigida pelo Maestro Felipe Oliveira, e o grupo Amigos & Viola, com direção musical do Prof. David Quirizani, apresentam dia 31 de outubro, às 20h, no CiaeI, o concerto Raiz e Sertão. O evento tem entrada gratuita, participação especial de Peão Carreiro e Praiano, Ed Carreiro e Orlandinho e Valmir e Rogério.
O grupo Amigos & Viola foi formado em 2017, com o Ideal de resgatar e preservar a cultura musical sertaneja. Sediado em Indaiatuba-SP, tem se destacado por sua paixão e compromisso em preservar as raízes da cultura sertaneja.
As apresentações em ações sociais fazem parte do projeto. Esta não é a primeira vez que o grupo se apresenta: a Orquestra Jovem de Indaiatuba já aconteceu em 2023 no Teatro CIAEI, durante o 31º Maio Musical, e na tradicional FAICI.
Praiano (Almiro Jose Alves) é cantor e compositor brasileiro, nascido no estado da Bahia. Tornou-se grande expressão na música sertaneja raiz, sendo autor de vários sucessos em trabalho solo ou em dupla com músicos consagrados, como Tião Carreiro, Ronaldo Viola, Rodrigo Mattos e Peão Carreiro. Atualmente reside em Indaiatuba e faz dupla com Peão Carreiro (filho de Tião Carreiro).
Ele é um dos artistas convidados ao lado de Valmir e Rogério, Ed Carreiro e Orlandinho, Pedro Soares (sanfona), Fernando Dias (harpa paraguaia) e Valgério Gianotto (rabecão).
Para a apresentação do dia 31, o público pode esperar grandes clássicos da música sertaneja como Menino da Porteira, Chalana e Chico Mineiro; entre outros.
### PATROCINADOR
| Empresa | Telefone |
|-------------------------------|------------------|
| Amado Maker Editora | (19) 98359-1615 |
| Bio | 3017-5030 |
| Trípolo | (19) 98211-0836 |
| Gx | 99268-6293 |
| Food Service | (19) 3312-0153 |
| Criação | (19) 98669-0013 |
| All Business | (19) 98351-0385 |
| Inda e Fire | (19) 97402-4108 |
| Solare | (19) 98302-0656 |
| Turmalina | 3816-7777 |
| Ingo Sola | 3035-9047 |
| Atento | 3801-2323 |
| Lógica | 3935-9409 |
| Anjos | 3825-5196 |
| Polo | (19) 99205-3663 |
| Restaurantes | 3816-5434 |
| Albartti | 3875-6508 |
| Yázigi | 3834-1741 |
| Daniel Carbone | (19) 3394-0035 |
| Embalimp | (19) 3115-3213 |
| Elefare | (19) 3825-3535 |
| Arena Deco Beach | 97138-5006 |
| Casa da Esfiha | 3825-4710 |
| Ibira | 3016-2100 |
| SicooB | 3816-9750 |
| Zarin | 3770-0000 |
| RBC Transporte | 3318-0623 |
| Visão Imóveis | 3875-6230 |
| G2SSO e Coluna | 3935-8080 |
| Ótica Ipanema | (19) 3935-7236 |
| Times Square | (19) 99759-8003 |
| Cato | 3825-8963 |
| Oliveira Filho | @catosupermercados |
| Arena Deco Beach | (19) 98844-8846 |
| Ploteria | 3312-1813 |
| Alps | 3834-2120 |
| Maksebra | 3875-3003 |
| Adelaida Dorezeses | (19) 3854-4538 |
| Dribix | (19) 99763-2629 |
| Le Pe-ni-ni | (19) 3825-6550 |
| Reatto | 3500-4925 |
| Ovos Kat | 3875-2793 |
| La France | (19) 99973-6623 |
| Pharmapele | (19) 3835-5090 |
| PS Music | @psmusicbr |
| Hot Towers | 3936-0055 |
| Música Luva | 3936-1538 |
| Volo 4 Education | (19) 98751-9529 |
| Mr. Roof | 3801-1094 |
| Colegio Meta | 3816-8457 |
| Asset | 3894-6650 |
| Global Training | (19) 99601-5000 |
| Angelo Vertiti | (19) 97408-9407 |
| VDIAS | (19) 99771-8102 |
| SG | (19) 99480-3837 |
| Tinho | (19) 3875-8136 |
| Fernandes e Pizzi | (19) 99663-3188 |
| Geist Soluções | (19) 3392-7797 |
| Talita | 3801-2977 |
| Auto Mecânica Sant'Antonio | 3885-9860 |
| Corpus | 3875-3532 |
| Noroeste Imperio | (19) 99929-4317 |
| Siglo | (19) 3312-0554 |
| @asecretgarage | (19) 99948-9100 |
| Sala Uniformes | 7411-9727 |
| NNJ Aqui | (19) 2516-1100 |
| Klox | (19) 3835-6247 |
| Stahl Soler | (19) 99778-2838 |
| Casa Nova | (19) 9815-4174 |
| Eva Mar | (19) 9815-4174 |
| Munhoz | (19) 97408-4522 |
| Esquadro | 3816-2121 |
| Atiluz | (19) 99929-8133 |
| Gabrielle Pereirra | (19) 99766-1385 |
| Best Business | (19) 3328-2785 |
| Bezenha | (11) 97545-3278 |
| Memphis | (19) 2516-0519 |
| Bicos Focinhos | 3835-7750 |
| BBSN | (19) 98981-1441 |
| Klug Home | (19) 3935-8565 |
| Meazka | 3801-3071 |
| Imperial & Cozinha | (19) 2516-1900 |
| NCR | (19) 99233-2200 |
| Prima Vida | (19) 98693-1694 |
| Praia Azul | (19) 98693-1694 |
| Paintgraf | (19) 3935-8124 |
| Malte 21 Bebidas | (19) 3885-1474 |
| Disk Indaiá | @malte21bebidas |
| Hicon | (19) 99376-1865 |
| Rede Pes | (11) 99556-2775 |
| Primavera FC | (19) 99585-1771 |
### REVELAÇÃO
| Empresa | Telefone |
|-------------------------------|------------------|
| Amazon Natural | (19) 99976-6822 |
| Tavares Refrigeração | 3935-8454 |
| Gipim | 3885-3003 |
| Ideal Vedação | 3801-5940 |
| Group Solutions | 3834-2815 |
| Virtu | 3825-8960 |
| Dantons | 3326-2983 |
| E-Vale | (11) 96611-6472 |
| EV | (19) 98914-9015 |
| JBS | (19) 98841-8273 |
| TETRIC | (19) 99285-8104 |
| Unity | (19) 99947-8470 |
| Studio 100 | (19) 3875-8332 |
| Gap II | (19) 98852-7835 |
| Logam | (19) 97150-4141 |
| Prestina | (19) 99845-3827 |
| Master Ótica | (19) 98915-9253 |
| AJ Construtora JCP | (19) 98978-5908 |
| Tetric | (11) 91027-0774 |
| Cerimonial: | (19) 99292-0391 |
### Realização:
- Grupo Mais Expressão
### Hospedagem:
- Travel Inn Hotels West Indaiaba
- 3516-4140
### Buffet:
- Brunetto
### Decoração:
- Maria Luiza
### Foto:
- Sico
### Merchandising:
- Print Line 3D
### Divulgação:
- Midia
### Cerimonial:
- Fabrício Magri
18ª edição do Troféu Frutos de Indaiá acontece amanhã (26), no Clube 9 de Julho, com o show do grupo Raça Negra. São muitas histórias de sucesso, eventos e empresas e empresários já subiram ao palco do evento para receber o Troféu Frutos de Indaiá.
Em seus 18 anos, o palco do Troféu Frutos de Indaiá já recebeu cantores como Guilherme Arantes, Ultraje a Rigor, Peninha, Falamansa, Banda Blitz, Paula Lima, Rádio Táxi, Gian & Giovani, Paralamas do Sucesso, Elba Ramalho, RPM, Roupa Nova, Chitãozinho & Xororó, Fernando & Sorocaba, Alexandre Pires, Marcos & Belutti e João Bosco & Vinícius.
O objetivo do Troféu Frutos de Indaiá não é apenas reconhecer empresas e empresários que são destaques em seu ramo, mas também dar visibilidade e gerar retorno financeiro através da campanha publicitária que é realizada pelo Grupo Mais Expressão.
Além de reconhecer as empresas e empresários que se destacam em seu ramo de atividade, o principal objetivo do Frutos de Indaiá é gerar um retorno financeiro e dar visibilidade aos premiados através da campanha publicitária realizada pelo Grupo Mais Expressão.
Existente desde 2005 o Troféu Frutos de Indaiá, que completa 19 anos em 2024, já se tornou um evento consolidado em Indaiatuba. A criação do Frutos surgiu com o objetivo de valorizar os melhores profissionais e empresas da cidade e também incentivar a economia local.
O troféu do Prêmio Frutos de Indaiá é simbolizado por uma folha de palmeira, árvore resistente, de raízes fortes, e que é sinônimo de vitória, firmeza e, ao mesmo tempo, de flexibilidade ao enfrentar ventos e tempestades e de ser capaz de dobrar-se sem quebrar.
A árvore, típica da Mata Atlântica brasileira, já teve suas folhas utilizadas para se cobrir telhados e também se destaca pela extrema funcionalidade: de suas fibras, são feitas cordas para violinos e rebecas; o palmito gera alimentos para muitas famílias e os frutos são consumidos no país inteiro.
O troféu que foi elaborado pela artista plástica indaiatubana Maria Vaz, a Memê, surgiu com a ideia de lembrar uma folha de palmeira, uma vez que Indaiá significa Palmeira em tupi-guarani.
"Participar da premiação do Frutos do Indaiá é sempre uma honra e uma grande motivação. A importância dessa premiação vai muito além do reconhecimento individual, é uma celebração do esforço coletivo e da dedicação de todos os envolvidos. Neste momento, minha expectativa é ainda maior. Acredito que este evento não apenas premia os melhores, mas também fortalece nossa comunidade, incentivando parcerias e o crescimento mútuo", comenta Attilio Rossini.
"Granh o Prêmio Frutos de Indaiá no primeiro ano de criação da Clínica CITTA é uma honra e uma enorme RESPONSABILIDADE. Uma Honra saber que em tão pouco tempo já conseguimos mostrar o quanto somos pioneiros no Cuidar, Acolher e Tratar a todos que nos procuram, com um enorme Responsabilidade e de nos manter sempre em dia com os conhecimentos Técnicos, sem jamais fazer perder a essência dos nossos cuidados e aos relacionamentos humanizados, que são tão essenciais aqui no nosso Grupo Citta", ressalta Dra Lygia.
Vanessa, Rosja e Simone da Rosa Brolo, recebendo uma linda orquídea da Floricultura Recanto das Flores, mimo do Jornal Mais Expressão.
A Linda Nínia da tutora Rosângela Berardo, após Banho e Tosa na Clínica Bicho Amigo. Rua Quinze de Novembro, 1050 – Centro. Fone: (19) 3875-2715.
Quem completará mais um ano no próximo dia 27/10 é o Júnior da Madelusca, que recebeu um Bolo da Madre do JME, desejando parabéns, felicidades sempre e que Deus o abençoe grandemente!
Lucas Mello e Klinger Mello da Itatiai Cervejaria, recebendo um Bolo da Madre desse semanário de boas-vindas.
Henrique, Sandra e Paulo da GX Lava Rápido, recebendo um Bolo da Madre, caninho desse semanário.
Precisando de cortinas, persianas, papel de parede, colchas, almofadas, tapetes e carpetes, lembre-se sempre da Adelaide Decorações. Ligue já e agende seu horário (19) 3894-4638 / (19) 99763-2829. Você vai adorar!
Colégio Meta
A última semana foi marcada pelo Dia dos Professores, e o Colégio Meta homenageou os mestres que inspiram, acolhem e constroem sonhos todos os dias. O cuidado, a paciência e o amor pelo ensino que essa equipe possui, torna real a missão de educar e transformar o mundo.
A MGR Boutique promoveu no último dia 21/10 um encontro de mulheres, para uma importante conversa sobre o Outubro Rosa, o tema foi Aromaterapia X Saúde da mulher. Parabéns a Mônica proprietária da loja e a enfermeira Cristiane e a Empreendedora Andréia, por promover esse encontro tão especial!!
No último sábado dia 19/10, a ABID – Associação Beneficente de Indaiatuba comemorou 25 anos de dedicação à comunidade, promovendo o bem estar e a inclusão. Com uma festa especial marcou não apenas uma trajetória com conquistas, mas o compromisso de continuar transformando vidas com amor e solidariedade. Parabéns a todos que fizeram parte desse momento que será lembrado mais adiante de forma imortal e positivo. Na foto o Presidente Roberto, Priscila - Mobilizadora de Recursos, Alice - Fundadora e Vice-Presidente, Tannires - Mobilizadora de Recursos e Marketing, Ana Claudia - Coordenadora do Grupo de Apoio aos Voluntários e Clarice - Coordenadora do Projeto de Vida!!
Na última terça-feira dia 22/10, o Grupo Citta promoveu um Workshop exclusivo sobre Marketing Médico, focado no fortalecimento da imagem profissional na área da saúde. Com a expertise do renomado estrategista Bruno Brito, o evento reuniu médicos e a equipe do Grupo em um encontro enriquecedor, onde os participantes puderam abordar e destacar-se em um mercado cada vez mais competitivo. A troca de experiências e o aprendizado sobre as melhores práticas para construir uma marca forte e confiável na medicina foram os grandes destaques do dia. Um momento inspirador e de muito crescimento para todos os participantes!!
Com grande entusiasmo, celebramos a inauguração oficial da Rueda Care Seguros, realizada no último dia 23/10. Sob a liderança dos nossos queridos parceiros Renan e Caroline, o evento contou com a presença de amigos, familiares, parceiros e imprensa, marcando o início de uma nova jornada de sucesso. Desejamos muito sucesso a toda equipe Rueda Care, que essa seja apenas a primeira de muitas conquistas!!
No último domingo, dia 20/10, o Jelafest Eventos trouxe momentos inesquecíveis com a 2ª edição da tão aguardada Costelação! Em uma tarde repleta de alegria e sabor, o palco brilhou com grandes talentos. A atração principal ficou por conta da consagrada dupla César Menotti & Fabiano, que emocionou o público com seus sucessos. Mas as estrelas do show não pararam por aí! Comandando o palco, a dupla Alexandre e Rodrigo e o virtuoso São Violino também fizeram parte desse espetáculo, proporcionando uma experiência única de música e diversão. Um evento memorável que vai ficar marcado nos corações de todos!
A Ota Cristiane e Beni Estética, em Indaiatuba, inaugurou na última quinta-feira, dia 18/10. Um espaço acolhedor e repleto de boas energias e harmonia, dedicado ao cuidado do corpo, da mente e da alma. Com uma grande variedade de cristais, terapias e produtos que promovem o bem-estar e o conexão interior. Desejamos muito sucesso a Adriana Psicanalista, Felipe Arquiteto e a Luana Terapeuta!!
Semana de carinho para nossos queridos parceiros Luiz Augusto e Luiz Henrique do Villa Real Porcelanatos, levamos um delicioso bolo da Reviva Bolos em comemoração de 1 ano da loja. Desejamos muito sucesso!!
Nesta última sexta-feira, dia 25/10, a ABID Eventos trouxe momentos inesquecíveis com a 2ª edição da tão aguardada Costelação! Em uma tarde repleta de alegria e sabor, o palco brilhou com grandes talentos. A atração principal ficou por conta da consagrada dupla César Menotti & Fabiano, que emocionou o público com seus sucessos. Mas as estrelas do show não pararam por aí! Comandando o palco, a dupla Alexandre e Rodrigo e o virtuoso São Violino também fizeram parte desse espetáculo, proporcionando uma experiência única de música e diversão. Um evento memorável que vai ficar marcado nos corações de todos!
Semana de renovação de contrato da Ultrazag, levamos um delicioso bolo da Reviva Bolos para agradecer a confiança em nosso trabalho. Obrigada Willian Eduardo.
Estreia da semana no Topazio Cinemas!
Nos temos o que você precisa!
Conheça a Terapia dos injetáveis
INDICAÇÃO
- Reposição hormonal
- Aumento da imunidade
- Reposição nutricional
Agende sua consulta (19) 99845-3827
Edifício Diplomat: Av. dos Trabalhadores, 116, sala 204
pestanaclinicaintegrativa
CESTA DE MÚSICA
Sexta 10h
APRESENTAÇÃO: KORINGA
VEJA NO CANAL DO KORINGA
@KORINGABODACORTE
OLIVA GENÉSI E PAULO PRETO
Neste último domingo, dia 20/10, a 3afest Eventos trouxe momentos inesquecíveis com a 2ª edição da tão aguardada Costelada! Em uma tarde repleta de alegria e sabor, o palco brilhou com grandes talentos. A atração principal ficou por conta da consagrada dupla César Menotti & Fabiano, que emocionou o público com seus sucessos. Mas as surpresas não pararam por aí: teve Nathan Alves, Jill Reis, a dupla Alexandre & Rodrigo e o virtuoso Silvio Violino também fizeram parte desse espetáculo, proporcionando uma experiência única de música e diversão.
Um evento memorável que vai ficar marcado nos corações de todos!!
CA11985 – CASA A VENDA – COM PISCINA - VILA SUÍÇA-INDAIATUBA SP – AT. 300m² AC 269m². Com 03 Dormitórios sendo 01 suite; * Sala de estar e sala de jantar; - Cozinha;- Lavanderia;- Lavabo; - Área gourmet; - Piscina; - 04 Vagas de garagem cobertas. VENDA R$ 1.300.000,00. CORRETORA SONIA - CRECI: 244869 - TEL: (19) 98989-9575.
CA12099 – ÓTIMA CASA A VENDA COM 2 DORMITÓRIOS – JARDIM MORADA DO SOL – INDAIATUBA SP – AT. 125m² AC 97m² - Com 2 Dormitórios, sendo 1 suite, box de vidro quadrado e gabinete com espelho, - quarto maior equipado com ar condicionado e ventilador de teto, - cozinha planejada da gleba com armários embutidos, pia com box de vidro e micro-ondas embutido, cadeiras para mesa de mármore integrada, - 1 banheiro social já preparado com box de vidro e gabinete de pia com espelho, - sala grande com ventilador de teto e cortinas já instaladas, 2 vagas de garagem sendo portão eletrônico. VENDA R$ 410.000,00. CORRETORA LIA - CRECI: 185813 – TEL: 19 99815-9508.
CA12058 – CASA RESIDENCIAL - COM QUINTAL ENORME - JARDIM REGINA – INDAIATUBA SP - AT. 250m² AC. 98m². * Com 3 dormitórios sendo 1 suíte; * Sala de estar; * Cozinha, lavanderia, banheiro social; * São 4 vagas de garagem 2 cobertas e um quintal enorme. VENDA R$ 690.000,00. CORRETOR MAURILIO - CRECI: 281399 – TEL: 19 97410-3783.
CA12017 – CASA A VENDA - JARDIM VENEZA - INDAIATUBA SP – AT 104m² AC 95m² - Com 3 dormitórios sendo uma suíte com closet, sala de estar, sala de jantar, área de serviço, área gourmet, garagem para 1 auto. Todos os quartos possuem tubulação para ar-condicionado e toda a casa com encanamento preparado para instalação de aquecedor de água. VENDA R$ 420.000,00. CORRETORA VILMA – CRECI: 136124 – TEL: (19) 99712-0836.
CA11289 – CASA RESIDENCIAL A VENDA NO LOTEAMENTO PARK GRAN RESERVE – INDAIATUBA SP. AT 200m² AC 131,75m². Com um design moderno e sofisticado. Com 3 suítes espaçosas, sendo uma suíte master com closet, lavabo, sala de estar, pé direito alto e duas suítes. A área externa conta com uma linda refractaria, área gourmet com churrasqueira e móveis planejados e uma torre quente com forno e micro-ondas, a lavanderia e a cozinha também possuem móveis planejados, os três banheiros contam com móveis planejados, box e espelhos planejados, com ar condicionado, sala de estar coberta e outra descoberta, infraestrutura completa de ar-condicionado, acabamento impecável em porcelanato. A fachada do imóvel conta com pele de vidro, conferindo modernidade e sofisticação. E para sua comodidade, as portas e janelas dos dormitórios são automatizadas. VENDA R$ 1.165.000,00. CORRETORA SONIA - CRECI: 244869 - TEL: (19) 98989-9575.
LOCAÇÃO
CA11996 – LINDA CASA COM JACUZZI, ACABAMENTO DE ALTO PADRÃO - CONDOMÍNIO PARC GRAN RESERVE, COM ÁREA DE LAZER COMPLETA - INDAIATUBA SP. AT 270m² AC 150m² - Com 03 Dormitórios; sendo 02 com planejados e 01 suite; * Sala de Estar; * Sala de Jantar; * Sala de TV; * Cozinha Planejada; * Área Gourmet com Churrasqueira; Jacuzzi; Garagem para 04 carros, sendo 02 cobertas. Informações Adicionais: * Aquecedor Solar; Preparo para carro Elétrico. Condomínio com excelente localização para as principais vias, 15 minutos de Americana de Viracopos. LOCAÇÃO R$ 6.500,00 + COND. + IPTU. CORRETORA SONIA - CRECI: 244869 - TEL: (19) 98989-9575.
CA11903 – SOBRADO PARA LOCAÇÃO EM CONDOMÍNIO FECHADO - RESIDENCIAL DUAS MARIAS - INDAIATUBA SP - AT. 360m² AC 385m². Com 3 suítes planejadas, sala ampla com pé direito alto, lavabo, cozinha planejada, escada e lavabo planejada. Área gourmet com churrasqueira e piscina, quintal com paisagismo e entrada lateral. Garagem para 2 autos cobertas. Condomínio com área de lazer completa e portaria 24h. LOCAÇÃO R$ 13.000,00 + COND. + IPTU. CORRETORA SONIA - CRECI: 244869 - TEL: (19) 98989-9575.
SLO1418 – SALÃO COMERCIAL PARA LOCAÇÃO - JARDIM MONTE CARLO – INDAIATUBA SP. AT 360m² AC. 360m² - Salão industrial com mezanino para escritório, Cozinha, Banheiro, Mezanino com 90m² de área útil, infraestrutura 270m² de área fabril, 2 banheiros, sendo um PN. Ótima localização. LOCAÇÃO R$ 8.500,00 + IPTU. CORRETOR MAURILIO – CRECI: 281399 – TEL: 19 97416-3783.
SLO1372 – SALÃO TÉRREO EM PRÉDIO COMERCIAL - JARDIM MORADA DOS SOL – INDAIATUBA SP. AT 121m² - 04 banheiros sendo 02 PN e 02 - Ar-condicionado, 01 vaga no subsolo e 01 opção de aluguel de vaga. Entrada suficiente, área gourmet na cobertura com excelente salão. LOCAÇÃO R$ 4.900,00 + COND. CORRETORA VILMA – CRECI: 136124 – TEL: (19) 99712-0636.
VENDA
SOBRADO JARDIM PARK REAL - Terreno 210,78 m² - construída 172,14 m² - Sala de estar e de jantar - 3 suítes / closet / Cozinha americana / Lavabo / Área gourmet / quintal com piscina / Garagem para dois carros / Lavanderia - R$ 990.000,00.
CONDOMÍNIO PARK GRAN RESERVE - 3 Suites/ Sala de TV e Jantar/ Cozinha americana/ Lavabo/ Espaço gourmet/ Lavanderia/ 2 Vagas de garagem coberta e 02 descobertas. R$ 1.080.000,00.
CASA TÉRREA JD. BELO HORIZONTE - Terreno 150 m² - Área construída 120 m² - 3 dormitórios sendo 1 suite / Sala de estar/ Sala de jantar / Banheiro social / Área de luz / Lavanderia / 3 vagas de garagem / Valor R$ 540.000,00.
CASA TÉRREA JARDIM MORIYAMA - Terreno 150 m² - Área Construída 132 m² - 3 quartos/ 1 suite / WC / cozinha / Área gourmet / 2 vagas de garagem / Hidromassagem. R$ 750.000,00.
LOCAÇÃO
CASA TÉRREA CIDADE NOVA - Terreno: 200 m² - Área construída: 113 m² - Sala de estar / Sala de jantar e cozinha integradas / 3 dormitórios sendo 1 suite com banheira / Banheiro social / Lavanderia / Edícula aos fundos com uma suite / 2 vagas de garagem coberta - Valor R$ 570.000,00.
GALPÃO INDUSTRIAL - EUROPARK COMERCIAL - Terreno : 1.171,10 m² - Área construção: 788,95 m² - Pê direito: 10,6 m² Refeitório/ 2 WC / Recepção / 6 vagas de garagem / 1 portão de entrada de carreta. Locação: R$ 18.000,00.
Unidade Vendas
R. Treze de Maio, 1605
Centro
(19) 3370-1426
(19) 98361-5536
Unidade de Locação
R. Dom José, 565
Jd. Pau Preto
(19) 3934-0577
(19) 99611-0577
Você tem imóvel disponível em Indaiatuba?
Nós podemos te ajudar!
Cadastre seu imóvel conosco
19 97402-9925
(19)3329-0444 Rua Remulo Zoppi, 122
grupoimobiliariopremier.com.br
Fone: (19) 99255-6223
Plantão: (19) 99762-7997
RUA SERAFIM GILBERTO CANDELO N° 1756- ANT 32, JD. MORADA DO SOL
ÓTIMA CASA
Morada do Sol - 03 dormitórios sendo 01 Suite, WC social e garagem!
De R$ 460.000,00 por apenas R$ 360.000,00. Tel. 19 99762-7997.
ÓTIMA OPORTUNIDADE NA MORADA DO SOL
03 cômodos com WC e garagem, com quintal. De R$ 290.000,00 em nível inferior nos fundos,
por apenas: R$ 260.000,00. Corral Tel. 19 99762-7997.
GRANDE OPORTUNIDADE NA RUA 29 PRÓXIMO AO BAZAR-10!!
Sobrado em lote de 250m², sendo no pav. superior 03 dormitórios WC e ampla sacada , e no
pav inferior: sala, copa, coz, WC, grande quintal nos fundos entrada p/vários autos e pequeno
sala na frente. De R$ 590.000,00, por apenas R$ 450.000,00. Corral!
Acesse nosso site para mais imóveis
www.scconimoveis.com.br
@scconimoveis
Rua Treze de Maio, 642, sala 9, 2º andar – Centro | firstname.lastname@example.org
SOBRADO CONDOMÍNIO VIENA
3 suítes sendo a master com closet. Área Varanda. Escritório montado no segundo
piso. Cozinha planejada e integrada. Sala de Jantar. Área gourmet com churrasqueira. Piscina. A.C.: 204,45m² A.T.: 250m².
R$ 1.750.000,00
CHÁCARA TERRAS DE ITAICI
05 suítes com Ar-condi-
cionado, casa completa
com móveis planejados,
Escritório planejado; Área
Gourmet completa com
churrasqueira, forno de
pizza e planejados. A.C:
300m² A.T.: 300m².
R$ 2.750.000,00
RESIDENCIAL VILA RICA
3 dormitórios sendo 1
suite. Garagem coberta,
Espaço Gourmet com
churrasqueira e móveis
planejados, Cozinha toda
equipada e planejada,
todos os quartos com
armários e planejados.
A.C.: 115,16 A.T.: 150m².
R$ 980.000,00
CASA MARIA JOSÉ
3 suítes sendo a master
com closet. Escritório.
Cozinha completa. Sala
de Jantar. Área de lazer
das. Piscina com cascata
e hidromassagem. Casa
com móveis planejados.
A.C.: 195,10m² A.T.:
300m². R$ 2.150.000,00
VILLAGIO PELAVIDA
UM PARAÍSO AO LADO DE INDAIATUBA
LOTES DE 203 A 300M² | ÚLTIMAS UNIDADES
Piscina
Pronto para construir
a partir de R$ 855,00 m²
Entrada parcelada
+ parcelas a partir de R$ 1.800
Casa do Lago
Quadra de tênis
Campo de Futebol
Beach Tennis/Futvoley
Lazer Completo
E também fire pit, academia, praça pet, chalé de meditação e área comercial integrada.
VENDAS 19 99615 0659
Transgeracional, conheça o conceito: pelavida.eco.br
LOCALIZAÇÃO VILLAGIO PELAVIDA
Projeto do Loteamento aprovado pela Prefeitura de Elias Fausto, registrado conforme R4 na Matrícula 20.229 de 31/03/2021, do Cartório de Registro de Imóveis de Monte Mor.
Últimas unidades disponíveis
Não perca essa oportunidade única!
Essa é sua chance de garantir um terreno em dois dos melhores empreendimentos da região: o Residencial Villa Florence, em Elias Fausto, e o Villa Esplendor, em Monte Mor. Restam apenas algumas unidades disponíveis, e agora é o momento ideal para fazer parte de um condomínio exclusivo, com toda a infraestrutura que sua família merece.
Lotes a partir de 160m²
Infraestrutura completa + áreas de lazer
ÚLTIMAS UNIDADES
Lotes a partir de 250m²
Infraestrutura de ótima qualidade
ÚLTIMAS UNIDADES
Terrenos amplos em localizações privilegiadas.
Infraestrutura completa e segurança 24h para sua tranquilidade.
Áreas de lazer perfeitas para quem busca contato com a natureza.
Garanta o seu terreno e comece a construir o futuro dos seus sonhos!
Transformando terrenos em histórias de vida.
www.kloxincorporadora.com.br
(19) 2516-1100
@kloxincorporadora
Seu lar, do jeito que sua família merece
Projetos personalizados
FALE CONOSCO!
www.construtorajcp.com.br
(11) 91007-0774
Rua dos Pássaros, 109
Salto – Lagos D’Icarai
Casa do Pintor
Tintas Imobiliárias
Paredes novas por mais tempo
Conheça
SEMPRE LIMPO Suvinil
FÁCIL DE LIMPAR
PARA TODAS AS PAREDES
ACABAMENTO QUE DURA
NÃO DEIXA CHEIRO
AV. ENG. FÁBIO ROBERTO BARNABÉ, 4012
AV. ÁRIO BARNABÉ, 1140 - MORADA DO SOL
CENTRAL DE ATENDIMENTO
3834-6916
ARQUITETURA
BBSN & INTERIORES
Av. dos Trabalhadores, 116, VI. Castelo Branco
Edifício The Diplomat, sala 1305, 13º andar
Escritório especializado em projetos residenciais e corporativos
bbsn.arq
Candel construindo sonhos com você!
Mais de 4.000 itens para sua obra
Cabo Flex Rolo 100m
Cobrecom 2,5mm
DE: R$ 249,00
POR: R$ 216,00
NO PIX À VISTA
Rua Candelária 1042 – Centro
www.candel.com.br
DUARTE
COMERCIAL ELETROELETRÔNICA
Contatores de potência JX2
Disjuntor motor GV2
Disjuntores Din jng
Relés sobrecarga JR28-25
Relé estado sólido Brazil Control
Alicates de hidráulicos
Terminais elétricos
Acopladores a relé modelo IR20 VISUS
Controladores temperatura Brazil Control
Está construindo ou reformando?
Escolha esquadrias In Alluminio e eleve o padrão da sua obra!
In Alluminio
Esquadrias e Vidros
(19) 98850-8364
(19) 3935-7432
Rua Atilio Canova, 220 – Centro Empresarial
@inaluminium
(19) 3500-4925
Projetos Exclusivos
Pagamento Facilitado
Entrega Garantida
REATTO concetto
Mobilário sob medida
@reattoconetto
LORENZON
LOCADORA
Proteja suas ferramentas e materiais com os Containers Lorenzon
O espaço ideal para armazenar o que sua obra precisa
Lorenzon: confiança e qualidade em cada produto oferecido
Locação de equipamentos
Loja Itu (Matriz)
📞 11 99634-0056 | ☎ 11 2118-0605
Av. Dr. Otaviano Pereira Mendes, 1241,
Liberdade, Itu, São Paulo.
Loja Itu (Vila Nova)
📞 11 96492-1165 | ☎ 11 2118-0600
Av. Tiradentes, 380. Alto da Vila Nova,
Itu, São Paulo.
Loja Indaiatuba
📞 19 97421-7727 | ☎ 19 97421-6483
Rua Antonia Martins Luiz, 249.
Distrito Industrial, Indaiatuba, São Paulo.
Loja Itupeva
📞 11 96492-7610 | ☎ 11 4496-6556
Av. Brasil, 1570. Jardim Primavera,
Itupeva, São Paulo.
Loja Salto
📞 11 99656-3916 | ☎ 11 4029-7773
Rua Escocia, 567. Jardim Elizabeth,
Salto, São Paulo.
Loja Porto Feliz
📞 11 99616-9858 | ☎ 15 3261-7700
Av. Monsenhor Seckler, 1477.
Jd. Borba Gato, Porto Feliz, São Paulo.
CONVOCAÇÃO
Estamos convocando todos os associados a comparecerem no dia 09/11/2024 – Sábado, na Sede Social da ACENBI, localizado na Rua Humaitá, 2710 Vila Vitoria, para a “Assembleia Geral Ordinária (AGO) para a Eleição (Biênio 2025 – 2026)”, na qual será realizada a Eleição da Diretoria e do Conselho Deliberativo da ACENBI para o Biênio 2025 – 2026, conforme chamada às 13h30min, e sessão chamada às 14h00min. As fases do dia são: 1- Abertura da Assembleia Geral; 2- Palavra do Presidente; 3- Palavra do Presidente da Comissão Eleitoral; 4- Eleição; 4.1 - Eleição dos 10 membros da Diretoria: Presidente, 1º Vice-Presidente (Administrativo), 2º Vice-Presidente (Cultural), 3º Vice-Presidente (Esportivo), 1º Secretário de Serviços, 2º Tesoureiro, 3º Tesoureiro, 1º Relator Público e 2º Relator Público. Obs: Os 10 (dez) diretores eleitos pela Assembleia não serão reeleitáveis para a mesma função consecutivamente por mais de um mandato; 4.2 - Eleição dos 21 (vinte e um) membros do Conselho Deliberativo, sendo 10 (dez) indicados, 11 (onze) eleitos e 3 (três) suplentes; 4.3 - Escolha dos 3 membros titulares do Conselho Fiscal e 3 suplentes. 5 – Outros.
Atenciosamente,
Wilson Haruo Uyeno
Presidente da ACENBI (Associação Cultural, Esportiva Nipo Brasileira de Indaiatuba)
SEJA NOSSO PARCEIRO
AnuncieAqui
Deixe o seu cliente conhecer o seu produto
Informações:
(19) 99371-1710
TOPOGRAFIA EM GERAL
GEORREFERENCIAMENTO
RETIFICAÇÃO DE ÁREA
PROJETO PARA LOTEAMENTO
TOPOGRAFIA PARA CONSTRUÇÃO CIVIL
ESQUADRO
TOPOGRAFIA
(19) 99663 1745
fale com a gente!
RUA ARGENTINA, 322 SALA 01
VILA CASTELO BRANCO
INDAIATUBA - SP
**ACOFORT**
MATERIAIS PARA CONSTRUÇÃO
**OFERTAS DA SEMANA**
- **Massa Corrida Acrílica 25kg**
- R$ 149,00
- **Cunha niveladora**
- R$ 35,90
- **Areia ensacada 20kg**
- R$ 7,90
- **Espaçador slim 1,5mm**
- R$ 16,90
**Unidade 1**
- Materiais p/ construção
- R. Armando Salles de Oliveira
- Ivão Cidade Nova
**Unidade 2**
- Aço Armado
- R. Umberto Pucci 850
- Monte Castelo
**19 3801-2323**
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**HMG**
CASA DO MARMORISTA ATACISTA
Os melhores produtos para sua marmoraria
A melhor qualidade de Chapas de Mármore e Granito
**19 99999-7744**
**19 97171-5480 (Vendas)**
Rua Alm. Tamandare, 802 – Cidade Nova II | F: (19) 3885–0059
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**ROSE PEDRAS**
A Boutique de Revestimentos Naturais em Indaiatuba
Qualidade e variedade em PEDRAS NATURAIS para sua obra!
Ambientes Elegantes e Sofisticados
Entregas em até 4 dias
**19 99414-7755**
rose.pedras
Av. Visconde de Indaiatuba, 361 – Vila Vitória I, Indaiatuba
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**Praticidade no assentamento de revestimentos!**
Fixe cerâmicas diretamente sobre o Tecplus Top Quartzzolit!
**IMPERMEABILIZANTE PARA ÁREAS UMIDAS**
**Tecplus top quartzzolit**
---
**IDEAL VEDAÇÃO**
Conheça nossa loja Online e compre sem sair de casa!
www.idealvedacao.com.br
Av. Eng. Fábio Roberto Barnabé, 2502
Jardim Esplanada II –
**19 97405–3089**
A ÁGUA DA SUA CASA É A MELHOR PARA A SUA FAMÍLIA?
Agora na Tradicional Filtros GIOM
O Purificador mais top da atualidade
• Trabalhamos com as melhores marcas
• Instalação de Purificadores novos
• Manutenção de Filtros e Purificadores em geral
• Melhor atendimento em Indaiatuba.
@tradicionalfiltros @tradicionalfiltrosindaiatuba
Rua Siqueira Campos, 764 Centro - Indaiatuba-SP 19 3329-0169
www.tradicionalfiltros.com.br
REFERÊNCIA NACIONAL EM DIREITO DIGITAL E PROTEÇÃO DE DADOS PESSOAIS (LGPD)
São Paulo | Rio de Janeiro | Campinas | Indaiatuba
www.direitodigital.adv.br
Av. José de Souza Campos, 507 - 1º andar
Cambuí - Campinas-SP
Fone: (11) 3254-7616 | Whatsapp: (11) 98105-6959
atendimento exclusivo
WHATSAPP
(19)9.9980-0346
siga-nos nas redes sociais
DICASA móveis & decoração
Rua 24 de Maio, 1065
Imperial Calhas & Coifas
www.imperialcalhasecoifas.com.br
19 2516.1900
Rua Benedito Ribeiro P. Martins, 381
Jardim Alice - Indaiatuba/SP
Outlet HotFlowers
mega descontos produtos exclusivos
Em Breve
A FEIRINHA MAIS SEXY DO BRASIL
@hotflowers_oficial @HotFlowersOfficial
www.hotflowers.com.br
**JJ TRANSPORTES**
**ENTREGAS E COLETAS RÁPIDAS**
O melhor serviço de entregas de Cargas Fracionadas
Nossos diferenciais:
Armazenagem se necessário | Rastreio Online
📞 3392-4559 | 3935-0398
📞 99656-2658 | 98852-2548
R. Arnaldo Batista de Almeida, 119 – Centro Empresarial
email@example.com
firstname.lastname@example.org
WWW.JJTRANSPORT.COM.BR
---
**PENSANDO EM TROCAR DE ADMINISTRADORA?**
A PR pode te ajudar!
Conte com a credibilidade de quem tem experiência em ajudar síndicos a gerir condomínio com segurança, eficiência e transparência
Temos Chat Bot para melhor atendê-lo
📞 (19) 3199-6060
📞 (19) 3835-2416
Rua Gastão Vidigal, 269 - Vila Vitória II
www.prcondominios.com.br
---
**MEGASOLAR**
Empresa especializada em soluções sustentáveis de conforto e economia:
- Energia fotovoltaica
- Aquecimento para banho e piscina
- Casa de máquinas
- Automação e dispositivos para piscina
📞 9.8940-7507
📞 3835-4584
Rua 24 de Maio, 611
Indaiatuba/SP
megasolarenergia.com.br
---
**ATC APARECIDA TRUCK CENTER**
MANTENHA SEU CAMINHÃO NA ROTA CERTA!
Faça alinhamento e balanceamento periódico
Orçamento sem compromisso
Fone: (19) 3834-2359
Cel: (19) 99759-2812
Alameda Com. Dr. Santoro Mironé, 891
Recreio Campestre Joia
E-mail: email@example.com
---
**TRIPLONX**
Ligar destinos nos Move.
Planejando um evento?
Conte com a Triplo X para cuidar do transporte do pessoal
Excursões / Passeios
Transporte de funcionários
Eventos / Conferências / Reuniões
📞 (19) 98211-9836
📞 (11) 99615-6072
www.viajetriplox.com.br
---
**FELE MOTOS**
NÃO UTILIZAMOS CNH, NEM SCORE
Financiamento facilitado
A melhor entrada do mercado
Jet 125 ss 2024
LOJA 1:
Av. Ário Barnabé, 346 - Indaiatuba
📞 (19) 98178-8982
@felemotosindaiatuba
LOJA 2:
Av. Pastor João Prata Vieira, 260
Parque Vista Alegre, Campinas
📞 (19) 98184-8144
INDACRED
CRÉDITO CERTO, NA HORA CERTA
EMPRÉSTIMO PELO CARTÃO DE CRÉDITO
Outubro Rosa
Mês de prevenção ao Câncer de Mama
Libera na hora
PIX
| RECEBA | PAGUE |
|--------|-------|
| R$ 1000,00 | 12x R$ 110,70 |
| R$ 2000,00 | 12x R$ 216,59 |
| R$ 3000,00 | 12x R$ 322,48 |
| R$ 5000,00 | 12x R$ 534,25 |
| R$ 10000,00 | 12x R$ 1063,69 |
Rua Candelária, 1175 - Centro | Elaine - (19) 99133-5525 | www.indacred.com.br
MARMORARIA ÍMPÉRIO
Somos referência em Cortes e Acabamentos Finos na região!
(19) 99929-4317
(19) 99457-7012
marmoraria.imperio_
Av. Juscelino Kubitschek de Oliveira, 330 – Recreio Campestre Joia II – D. Industrial
VILLA REAL
Revestimentos
1 ano auxiliando você a revestir seus sonhos!
Cobrimos QUALQUER OFERTA formalizada
Confira hoje mesmo o melhor preço da cidade e região!
Chama a gente!
(19) 99320-6458
Av. Manoel Ruz Peres, 5100
Jd. Veneza
CAVIFER
ACO E FERRAGENS ARMADAS SOB MEDIDA
SOLUÇÕES COMPLETAS PARA A SUA OBRA.
• Ferragem armada;
• Telas eletrosoldadas;
• Corte e dobra;
• Vergalhões e outros.
SOLICITE SEU ORÇAMENTO:
(19) 3834-5854
(19) 97401-1074
Alameda Comendador Dr. Santoro Mironé, 478
Distrito Industrial João Narezzi - Indaiatuba - SP
www.cavifer.com.br
cavifer.ferragem
caviferaco
Inhetta de Oliveira e Rios Barbosa
Secretaria de Advocacia
Uma sociedade mais justa, começa com competência.
Assessoria Jurídica Especializada
Entre em contato:
(19) 3935-5255
(19) 99247-1179
www.iorb.adv.br
Rua Alberto Santos Dumont, 737
Centro, Indaiatuba-SP
CONFIANÇA QUE SE CONSTRÓI!
Especialistas em investimentos imobiliários
Lançamentos, condomínios, empreendimentos, galpões e casas na região de São Paulo
Através de um amplo leque de fornecedores da área da construção civil, nós conseguimos captar as melhores oportunidades do mercado para conectar com potenciais investidores.
Construímos Projetos de alto rendimentos
Trabalhamos conforme as necessidades de cada cliente, buscando otimizar tempo e custo sem comprometer a qualidade, resultando em projetos entregues no prazo e com alta qualidade.
HÁ 9 ANOS
INVESTINDO E CONSTRUINDO IMÓVEIS
de médio e alto padrão em Campinas e região!
(19) 99431-6944 / (19) 99480-3837
sg_empreendimentos
Há 35 anos, da nossa família, para sua família!
SUPERMERCARIA LOPES
O MERCADO DO SEU DIA A DIA
R. Cristina Von Zuben
Amstalden, 272
V. Brizzola - Indaiatuba
(19) 3894-6512
SUPERMERCARIALOPES
PraiaPizza
TUDO ACABA EM PIZZA E HAMBURGER
Bora pra Praia!
Opções de pizzas veganas, sem lactose e massas sem gluten
Rua Alberto Santos Dumont, 1330 – Cidade Nova
PraiaBurgerOficial
PRAIA BURGER
De terça a domingo a partir das 18h
De segunda a quinta-feira
RETIRADA NO PRECINHO
Sabores selecionados a partir de
R$ 39,99
Baixe o app Dribix acessando o QR Code no lado e use o cupom maisexpressao e ganhe desconto no seu pedido!
*Válido para sabores inteiros participantes da promoção e apenas para pedidos via APP Dribix para retirada. Premoção NÃO cumulativa com outros descontos, pizzas promocionais, ou Premoção da Coca.
PADARIA LIBERDADE
DESDE 1995
padaria.liberdade
(19) 98919-8778
Rua Sorocabá, 248 – Jardim América
Faça seu dia mais saboroso
Peça pelo ifood
Venha nos visitar!
GUIA GASTRONÔMICO
ITAICI
CERVEJARIA
Brinde à vida
- FABRICAÇÃO PRÓPRIA
- BREW PUB
- DELIVERY DE BARRIS
- BEER TRUCK
- EVENTOS
@ITAICICERVEJARIA
TELEFONE/WHATSAPP (019) 3894-5065
AVENIDA CEL. ANTÔNIO ESTANISLAU DO AMARAL, 261
PANIFICADORA
O PÃO NOSSO
Confeitaria e Lanchonete
Av. Conceição, 121
Jd. América
(19) 3834-6423
Atendimento das 6h às 22h
Aos domingos temos
Frango assado com batatas
Faça sua encomenda
(19) 3834-6423
REVIVA
BOLOS & CIA
Unidade 1: Cecap: (19) 99804-4002
Av. Geraldo Hackmann, 670
Unidade 2: Itaici - (19) 99946-3950
Rua José Pozzan, 26
Unidade 3: Pq. Ecológico - (19) 99591-0971
Av. Eng. Fábio Roberto Barnabé, 1205 - Loja 7
DELIVERY: www.revivabolos.com.br
BIO REFEIÇÕES
REFEIÇÕES COLETIVAS
No Grupo Bio, cuidar das suas refeições é mais do que um serviço, é uma missão. Oferecemos pratos nutritivos, balanceados e preparados com todo o carinho e higiene.
LIGUE: (19) 3017-5030
NOVO ENDEREÇO:
Rua Alberto Guizo, 231 – Distrito Industrial João Narezzi
WWW.OGRUPOBIO.COM.BR
| Descrição | Saldo Atual |
|---------------------------------|-------------|
| RECEITA LÍQUIDA | 0,00 |
| LUCRO BRUTO | 0,00 |
| DESPESAS OPERACIONAIS | 0,00 |
| RESULTADO OPERACIONAL | 0,00 |
| RESULTADO ANTES DO IR E CSL | 0,00 |
| LUCRO LÍQUIDO DO EXERCÍCIO | 0,00 |
**DEMONSTRAÇÃO DO RESULTADO DO EXERCÍCIO EM 31/12/2022**
| Descrição | Saldo Atual |
|---------------------------------|-------------|
| RECEITA LÍQUIDA | 0,00 |
| LUCRO BRUTO | 0,00 |
| DESPESAS OPERACIONAIS | 0,00 |
| RESULTADO OPERACIONAL | 0,00 |
| RESULTADO ANTES DO IR E CSL | 0,00 |
| LUCRO LÍQUIDO DO EXERCÍCIO | 0,00 |
**DEMONSTRAÇÃO DO RESULTADO DO EXERCÍCIO EM 31/12/2023**
| Descrição | Saldo Atual |
|---------------------------------|-------------|
| RECEITA LÍQUIDA | 0,00 |
| LUCRO BRUTO | 0,00 |
| DESPESAS OPERACIONAIS | 0,00 |
| RESULTADO OPERACIONAL | 0,00 |
| RESULTADO ANTES DO IR E CSL | 0,00 |
| LUCRO LÍQUIDO DO EXERCÍCIO | 0,00 |
Sistema licenciado para S SOLUTI CONTABILIDADE LTDA
AJUDANTE GERAL (INDAIATUBA) - Ensino fundamental. Com ou sem experiência. Para trabalhar em uma empresa do Ramo de madeiras e esquadrias de alumínio. Residir em Indaiatuba.
AUXILIAR DE LOGÍSTICA (INDAIATUBA) - Ensino médio completo. Experiência na função. CNH B. Desejável curso de empilhadeira. Residir em Indaiatuba ou Salto.
AUXILIAR DE LIMPEZA (INDAIATUBA) - Experiência na função. Ensino fundamental. Residir em Indaiatuba.
ANALISTA DE QUALIDADE (INDAIATUBA) - Experiência na função. Desejável formação em Engenharia da Qualidade/ Técnico em Qualidade. Desejável programação de MMC e Tridimensional. Residir em Indaiatuba ou Salto.
DOMÉSTICA (INDAIATUBA) – Horário de trabalho de segunda a sexta-feira das 8h às 18h. Experiência na função. Residir em Indaiatuba.
FERRAMENTEIRO (INDAIATUBA) – Experiência na função. Desejável com atuação na preparação de moldes para injeção de alumínio ou plástico. Residir em Indaiatuba ou Salto.
INSPECTOR(A) OPERACIONAL (INDAIATUBA) – Ensino médio completo. Experiência na função de supervisionar funcionários das áreas de portaria, limpeza e recepção. CNH B para dirigir os carros da empresa em Indaiatuba, região e Grande São Paulo. Pacote Office. Residir em Indaiatuba ou região.
TROCADOR DE MOLDES (INDAIATUBA) - Empresa do Ramo de fundição de alumínio. Ensino médio completo. Experiência na função. Conhecimentos em leitura e interpretação de desenho e metrologia. Desejável conhecimento de ferramentaria. Residir em Indaiatuba ou salto.
TORNEIRO MECÂNICO (INDAIATUBA) – Ensino médio completo. Experiência na função. Conhecimentos em metrologia e Leitura e interpretação de desenho. Residir em Indaiatuba ou Salto.
OPERADOR DE MÁQUINAS (INDAIATUBA) - Residir em Indaiatuba ou Salto. Ensino médio completo, experiência com mandriladora, fresa-dora e furadeira radial.
VENDEDOR (A) INDAIATUBA: Ensino médio completo. Experiência na função. Pacote Office. Residir em Indaiatuba ou Salto.
SOLDADOR (INDAIATUBA): Ensino médio completo. Possuir experiência com solda TIG/ELETRODO. Disponibilidade para viagens. CNH B.
Rua XV de Novembro, 1089 – Centro
Fone: (19) 3835-5215 / 3834-8862
Acesse nossos sites e envie seu currículo:
www.jobilner.com.br ou
Envie seu currículo através dos e-mails: firstname.lastname@example.org / email@example.com
Notas de Falecimentos da Funerária Mattioni
1. JOANA CANDIDA GARCIA MENDONCA com 79 anos, viúva, sendo filha de OTAVIO GARCIA NOGUEIRA e ANA GARCIA DE JESUS. Deixa os filhos: IVETE, LUZIA, LUCIA e JULIANO (Maiores). Falecido(a) em: 18/10/2024, e sepultado no cem. Da Vila São Vicente aos 25/09/2024.
2. ELADIO MANZANO com 80 anos, casado com NATALIA OLIVEIRA MANZANO, sendo filho de SEGUNDA SANCHES e ANTONIO MANZANO CASTILHO. Deixa os filhos: IVANIA, MARCIO, VALERIA (Maiores), LEANDRO (FALECIDO) e LUCIANO, e sepultado no cem. Mir. De Rosana/ SP aos 03/10/2024.
3. ADEMILSON RODRIGUES DE OLIVEIRA com 68 anos, Casado(a) com MARINALVA RIBEIRO DOS SANTOS DE OLIVEIRA sendo filho(a) de ISABEL RODRIGUES DE OLIVEIRA e MESTRE CONSTANCIO FRATES. Deixa filhos(a): DANIELA, FRANCINE, REGIMILDO, LUZINETE (MAIORES). Falecido em: 15/10/2024, e cremado(a) no CREM.MEMORIAL METROPOLITANO DE PIRACICABA-SP aos 15/10/2024.
4. ANDERSON APARECIDO BARBUTTI MALAQUIAS com 89 anos, Casado(a) com GRACIELA DOS SANTOS MALAQUIAS sendo filho(a) de VALMIR MALAQUIAS e NEUSA APARECIDA BARBUTTI MALAQUIAS. Deixa filho(s): LUIS HENRIQUE 4. Falecido em: 15/10/2024, e sepultado(a) no PARQUE DOS INDIAIS aos 16/10/2024.
5. JOSEFERA ROSA GRANJA com 89 anos, Era Viúva, sendo filho(a) de ANTONIO ALVES DA SILVA e MARIA LIBERATA FAUSTINO. Deixa filhos: JOSE, MARCEL, MARIA, SONIA, DORALICE, NOEL, ESRAEL (MAIORES), SUELI (FALECIDA). Falecido em: 15/10/2024, e sepultado(a) no JARDIM MEMORIAL aos 16/10/2024.
6. BENEDITA ROSA SEVERIANO com 60 anos, Era Seperada(a) sendo filho(a) de ALEXANDRE SEVERIANO e LAVINA ROSA SEVERIANO. Deixa filhos(a): EDUARDO 40. Falecido em: 15/10/2024, e sepultado(a) no PARQUE DOS INDIAIS aos 17/10/2024.
7. AUGUSTO BORGES DE ALMEIDA com 79 anos, Casado (a) com NISEA BORGES DE ALMEIDA, sendo filho(a) PEDRO BORGES DE ALMEIDA, ANTONIA RODRIGUES DE ALMEIDA (exa filha(s)), ROSMIRE (MAIOR...). Falecido em: 16/10/2024, e sepultado(a) no JARDIM MEMORIAL aos 17/10/2024.
8. NAIR DE JESUS ENGEN KLINKE com 85 anos, Casado(a) com WILSON KLINKE sendo filho(a) de FRANCISCO KLINKE E CAROLINA PRACA. Deixa filhos(a): CLAUDINEY 4. Falecido em: 16/10/2024, e sepultado(a) no CANDELARIA aos 17/10/2024.
9. SERGIO ANTONIO AMBIEL com 63 anos, Era Separado(a), sendo filho(a) de ELISEU AMBIEL E OLGA CANOVA AMBIEL. Deixa filho(s): RICARDO, SERGIO ANTONIO (MAIORES). Falecido em: 16/10/2024, e sepultado(a) no PARQUE DOS INDIAIS aos 17/10/2024.
10. SIMAO LUIZ AMBIEL com 92 anos, Era Viúvo(a), sendo filho(a) de EDUARDO AMBIEL e JOSEFA VON ZUBEN, deixa filho(s): JOSE ALBERTO, SIMONE (MAIORES). Falecido em: 17/10/2024, e sepultado(a) no CANDELARIA aos 18/10/2024.
11. OSCAR MALAQUIAS com 82 anos, Casado (a) com NOELIA POLONI MALAQUIAS sendo filho(a) de JOSE MALAQUIAS FILHO e MARTINHA BAPTISTA FERREIRA MALAQUIAS, deixa filho(s): VALDECIR VAL-MIR, VANILDA, JOSE, CARLOS,DANIELA (MAIORES); Falecido em: 18/10/2024, e sepultado(a) no PARQUE DOS INDIAIS aos 18/10/2024.
12. VALDECIR FERREIRA DE ARAUJO com 68 anos, Casado (a) com SUELI APARECIDA BAZOTTI ARAUJO sendo filho(a) de JOSE FERREIRA DE ARAUJO E MARIA DA GLORIA ARAUJO, deixa filhos(a): MARIA,VANESA,VALMORE. Falecido em: 19/10/2024, e sepultado(a) no JARDIM MEMORIAL aos 19/10/2024.
13. ALCIDES MAINENTE BRANDINI com 74 anos, Era Separado(a), sendo filho(a) de ANTONIO BRANDINI E JOSEFINA MAINENTE BRANDINI, deixa filhos(a): IARA, TATIANA, WAGNER (MAIORES). Falecido em: 18/10/2024, e sepultado(a) no CANDELARIA aos 19/10/2024.
14. CICERO DE ASSUNCAO SOUZA com 89 anos, Era Viúvo, sendo filho(a) de RAMIRO ANTONIO DE SOUZA e PATRICIA RIBEIRO DE SOUZA, deixa filho(s): FABIO, FERNANDO, FLAVIO, FAGNER, FABRICIO (MAIORES). Falecido em: 19/10/2024, e sepultado(a) no PARQUE DOS INDIAIS aos 20/10/2024.
15. IGNEZ MUTINELLI DE SOUZA com 94 anos, Era Viúvo(a), sendo filho(a) de ATTILIO MUTINELLI e MARIA RAMOS MUTINELLI, deixa filho(s): REINALDO, AUREA, ADALBERTO, DENISE, SERGIO, RITA DE CASSEL, PAULO (MAIORES), CRISTINA (F). Falecido em: 20/10/2024, e sepultado(a) no PARQUE DOS INDIAIS aos 21/10/2024.
**RECANTO DAS FLORES**
FLORICULTURA Desde 1993
Arranjos florais, cestas, café e chocolates
Segunda a Sexta-feira das 8h às 18h,
Sábados das 8h às 14h
Entregamos no conforto de sua casa (Consulte a taxa)
Contato: (19) 9335-8559
98354-3682
AV. ÁRIO BARNAGE, 1287
Jd. MORADA DO SOL
**PLACAS E FOTOS PARA TÚMULOS**
DESDE 1980
(19) 99212-1262
noplacasefotos
COBRIMOS ORÇAMENTO DA CONCORRÊNCIA
PARCELAMOS ATÉ 10X NO CARTÃO
ORÇAMENTO ONLINE
Rua 7 de Setembro, 955 - Centro
**SONNARIS**
auditivos
Seu aparelho auditivo está precisando de conserto?
Trabalhamos com todas as marcas
Entre em contato pelo WhatsApp:
98927-2350
3801-3675
Estamos prontos para te atender!
Rua Voluntário João dos Santos, 795 – Centro
**Faça Chuva ou Faça Sol**
ultragaz 19 99911-8437
**Bicho Amigo**
Clínica Veterinária
Seu Pet vai ficar um luxo!
Aqui seu bichinho tem um tratamento diferenciado,
com muito amor, carinho,
dedicação e profissionalismo!
Fone: (19) 3875-2715
97044-3992
Rua XV de Novembro, 1030 - Centro
**SANTO ANTONIO**
AUTO MECÂNICA
Especializado em:
Freio, Suspensão, Embreagem, Motor,
Injeção Eletrônica, Câmbio e Diferencial
Rua Pedro Gonçalves, 1250 – Centro
3875-1899
**HIDRACOM**
MANUTENÇÃO HIDRÁULICA
Temos peças para caixa acoplada
Manutenção e Reparos de válvulas Hydra
Abrimos aos domingos das 9h às 12h
Rua dos Indaiás, 1142 - Vila Brizzola (19) 3834-2308
**SEJA NOSSO PARCEIRO**
AnuncieAqui
Deixe o seu cliente conhecer o seu produto
Informações:
(19) 99371-1710
**Indaiá**
MUDANÇAS
Mudança residencial completa
Utilizamos embalagens adequadas para um transporte seguro
- Transporte de Mudanças
- Desmontagem e Montagem dos Móveis
- Embalagem de Móveis • Personal Organizer
Servico de guarda móvel
Atendimento pelo Whatsapp (19) 99642-5402
**Foque em seu negócio!**
Deixe a burocracia com a gente
Podemos otimizar suas finanças e impulsionar o crescimento do seu negócio
SIGO
SOLUÇÕES CONTÁBEIS
(19) 98174-3723
(19) 3312-0554 / 3312-0555
Av. Conceição, 1796 – Jd. Guanabara
**J.A EXPRESS**
QUALIDADE E SEGURANÇA QUE VOCÊ PRECISA!
Entregas com segurança e responsabilidade com carro ou moto
Transporte de cargas
Serviços de bancos, correios e cartórios
Entregas rápidas no Estado de São Paulo
@_ja_express
(19) 99863-4087
firstname.lastname@example.org
**FERNANDES & PATZI**
Sociedade de Advogados
Especializado em Direito Cível, Trabalhista, Empresarial, Imobiliário e Eleitoral
www.fernandesepatzi.adv.br
(19) 3392-3753
(19) 99663-3188
Av. dos Trabalhadores, 116, salas 1411 e 1412.
Vila Castelo Branco
GUIA COMERCIAL E PROFISSIONAL
BRINDES DO DIA
PERSONALIZADOS
GRAVACÃO A LASER
www.brindesdodia.com.br | (19) 99601.5000
Casa do Capacho
A limpeza e o marketing para sua empresa
Tapetes personalizados com sua logomarca
Solicite um orçamento! (11) 97335-7953
Probel
Play KIDS
buffet infantil
OUTUBRO rosa
Mês de prevenção ao Câncer de Mama
PSMUSIC
ESCOLA DE MÚSICA E ARTES
• Violão • Guitarra • Percussão • Bateria • Cavaquinho
• Banjo • Ukulele • Teclado • Piano Acústico
• Canto • Instrumentos Orquestrais • Produção Musical
Rua Nove de Julho, 307 - Centro - www.psmusic.com.br | @escolapsmusic
Seu projeto de decoração muito mais belo
Riqueza
PAISAGISMO E JARDINAGEM
(19) 3392-7962 | (19) 99609-6347
Av. Conceição, 2010 - Cidade Nova | www.riquezajardinagem.com.br
Porta duas folhas em alumínio
BARSATTI
Design em metal
Melhor qualidade em trabalhos e design em metal
Av. Juscelino Kubitschek de Oliveira, 741 - R. Campestre Jolia
(19) 98986-2748 | @aserralheriabarbosa
HS
Eletricidade & Refrigeração
• Instalação de rede frigorígena de ar-condicionado
• Instalação e manutenção de ar-condicionado
• Automação do sistema de ar-condicionado
Contato: (19) 99400-7804 | @hs.electricidade
INSTITUTO CHAN HEUNG
Kung Fu Adulto e Criança (a partir de 5 anos)
Tai Chi Chuan – Boxe Chinês (Sanda)
@ichkungfu
Av. Eng. Fábio R. Barnabé, 4564 – Jd. Colonial | (19) 99240-2142
Embalimp
INDUSTRIA E DISTRIBUIÇÃO
A mais completa em produtos de higiene profissional e embalagens. Há 15 anos oferecendo o melhor para as empresas.
R. Alberto Magnussen, 197, Comercial Vitória Martins, Indaiatuba, SP
(19) 3825.3535 | @f.in | @embalimp
FUNDAÇÃO FORTE.
CONFIANÇA ABSOLUTA.
Perfuração de estacas e escavações precisas.
Tecnologia de ponta, com 11 anos de experiência.
Engenheiro responsável e registro CREB garantem que você pode confiar.
Deixe suas fundações com os especialistas!
(19) 3834-2120 | www.grupoalps.com.br
Farofa de Proteína de Soja
FAROFA SIMPLES, FÁCIL E DELICIOSA, VOCÊ VAI QUERER FAZER SEMPRE!
**Ingredientes**
- 250 g de proteína texturizada de soja granulada
- 250 ml de óleo de girassol
- 60 g de creme de cebola em pó
- Farinha de mandioca
- 500 g de farinha de mandioca flocada
**Modo de preparo**
Em uma panela grande, coloque o óleo e adicione a PTS (proteína texturizada de soja) para fritar em fogo médio. Você vai observar que ela soltará uma espuma, mas continue fritando. Quando estiver dourada (parecendo com a textura do bacon), adicione o creme de cebola e misture até que ele se dissolva na panela. Desligue o fogo quando estiver tudo dissolvido e a PTS estiver bem dourada. Agora, é só adicionar a farinha e mexer bem.
OS INGREDIENTES DESSA RECEITA VOCÊ ENCONTRA AQUI NA ARMAZÉM NATURAL
Rua Treze de Maio, 1266 - Cidade Nova
FAZEMOS ENTREGAS: 99976-6822 / 99621-7523 | 70d6b614-cc23-4ec9-8393-7e3781eb2bb5 | HuggingFaceFW/finepdfs/tree/main/data/por_Latn/train | finepdfs | por_Latn | 107,675 |
Dzień
tygod nia
PONIEDZIAŁEK
WTOREK
ŚRODA
CZWARTEK
PIĄTEK
KLASY
Lekcja Czas trwania lekcji
I
II
III
IV
V
VI
VII
VIII
IX | <urn:uuid:359e2b98-d14f-4703-906e-2be0fff18b23> | HuggingFaceFW/finepdfs/tree/main/data/pol_Latn/train | finepdfs | pol_Latn | 136 |
Hh
BOARD OFDIRECTORS
Eviction Defense Project Attorneys (One Position Available)
MICHAEL DUNN
Board Chair
ANNIE CLARK CAMBRIA JEANIE DONOVAN ROSA GOMEZ-HERRIN KATHLEEN LEGENDRE SARAH OMOJOLA VICTORIA ADAMS PHIPPS ERIN PROVEN REUBEN THOMAS SHARONDA WILLIAMS JUSTIN WOODS
EXECUTIVE
DIRECTOR
CASHAUNA HILL
The Louisiana Fair Housing Action Center (LaFHAC) seeks one Louisiana Licensed attorney to join LaFHAC's Eviction Defense Project in New Orleans as part of the City of New Orleans' Right to Counsel Initiative. LaFHAC is a non-profit organization that seeks to eradicate housing discrimination, an illegal and divisive force that perpetuates poverty and segregation, and limits opportunity. LaFHAC was established in 1995 and is the only full-service fair housing advocacy organization in Louisiana. LaFHAC addresses housing discrimination by 1) educating housing consumers and providers about their rights and responsibilities to proactively prevent violations of the Fair Housing Act; 2) investigating fair housing violations; 3) challenging discriminatory housing practices and policies through litigation; 4) advocating for new policies that promote equitable housing; and 5) counseling homeowners facing foreclosure.
Project Description:
The Eviction Defense Project Attorney will join LaFHAC's staff for one year, with the possibility of an additional extension as need requires and funding allows. The Project attorney will join LaFHAC's eviction defense project, with an emphasis on serving clients that fall outside of legal aid's service boundaries. The Project attorney's work will be focused solely on eviction defense in Orleans Parish/City of New Orleans. The attorney will work closely with the local LSC-funded legal aid organization, Southeast Louisiana Legal Services, to identify the populations that are most likely to be underserved, as well as to provide and be a source for referrals. The Project attorney will appear regularly in Orleans Parish Civil District Court to defend tenants facing eviction. Additionally, the attorney will table 1-2 times a week in the Orleans Civil District Court to assist tenants who appear for their eviction hearings without having already secured representation.
Additionally, the Project attorney will work with the organization's other Eviction Defense Staff attorneys to represent LaFHAC's in locally-based coalitions that are working to protect tenants from eviction, as well as strategizing about how to ensure that court conditions are safe. The Project attorney will also conduct outreach and share information with community members as needed, in addition to planning and identifying outreach events and opportunities. The Project attorney, in coordination with other legal services providers, will make policy recommendations to affinity groups and legislators on systemic changes to improve outcomes for tenants.
Until conditions are safe, LaFHAC' staff continues to work remotely, and as it relates to case work up or other office tasks, the eviction defense attorney will work remotely as well. However, please note that the attorneys will be required to make in-person court appearances when necessary.
Qualifications:
LaFHAC seeks attorneys with experience in housing and ideally eviction defense. The ideal candidate should have a passion for civil rights advocacy. Current ability to practice law in Louisiana is required. Given the immediate need, we are unable to accept unlicensed or license-pending applicants.
LaFHAC is an equal opportunity employer. LaFHAC values diversity and inclusion in the workplace because it enhances the work we do, reflects the communities we serve, and embodies the values we further and defend. Candidates of all backgrounds are welcome.
Compensation:
The salary for this position is $65,000. LaFHAC's benefits include 100% employer-paid medical insurance with available dental and vision coverage; flex spending account; 401(k) with employer-matched contributions; paid vacation, and paid parental leave.
How to Apply: The position is open until filled. Please email a resume and cover letter explaining your interest in the position to firstname.lastname@example.org with the subject line "Eviction Defense Project Attorney." | <urn:uuid:609de0d4-ce97-4361-b701-b949d2368132> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 4,267 |
SABATO 18
Ore 14 – Scuola M. Ricci
BookCity:
Dalle ore 18.30 – Laboratori Ansaldo Padiglione Visconti
Maratona "Le voci della città" Il Sistema in Lombardia suona Bach, Vivaldi
PYO-Pasquinelli Young Orchestra e Coro Italo Calvino Nucleo Albero della Musica Direttori Pietro Mianiti e Carlo Taffuri
DOMENICA 19
Festa classica con SONG
Ore 17 – Teatro Dal Verme
Musiche di Vivaldi, Anderson Offenbach, Strauss, Mascagni Sibelius, Beethoven
FuturOrchestra, PYO-Pasquinelli Young Orchestra, ImmaginArte I Polli(ci)ni di Padova Direttori Bruno Beraldo Alessandro Cadario Carlo Taffuri
In favore di
LUNEDÌ 20
Orfeo Suoniamo Insieme!
Ore 20 – Il Cielo sotto Milano
Orchestra SONG di Zona 4
Salta, Farid!
Interludio dello spettacolo prodotto dalla Dual Band
MARTEDÌ 21
MARTEDÌ 21
Ore 16.30 – Scuola M.L. King
Lezione aperta del nuovo coro
Scopriamo Cor8tto interscolastico di Zona 8
MERCOLEDÌ 22
c/o Fondazione Pasquinelli
Sede SONG
Ore 9.30-17
Giornata di studio & Intervento Orchestra della Scuola Negri-Calasanzio
Più Musica. Educazione musicale, sviluppo cognitivo ed emotivo
In collaborazione con Università Milano-Bicocca
Ore 18.30
Alea, gestualità, struttura in musica: sintesi e anticipazione degli anni Cinquanta
Ore 11 – Scuola P. e L. Pini
Musica Senza Barriere Lezione aperta sui progetti per le abilità speciali
VENERDÌ 24
Ore 9 -12.30 Ospedale San Carlo
Convegno promosso da Nucleo AllegroModerato
Tutta un'altra Musica Laboratori integrati in pediatria
Ore 16.30
Suoniamo e cantiamo insieme! Lezione aperta Nucleo Zona 5
Scuola Thouar-Gonzaga
SABATO 25
Conferenza a cura di Ettore Borri nell'ambito della mostra "Immaginazioni, invenzioni gesti: gli anni '50"
Ore 11 – Teatro Edi / Barrio's Un Carnevale del Sistema
Proiezione del documentario regia di A. Giannone
INFORMAZIONI
con il sostegno di tel. 347 656 4430 - 02 4540 9551 firstname.lastname@example.org
sistemalombardia
in collaborazione con
INGRESSI
Tutti gli appuntamenti di SONG onlus sono a ingresso libero alcuni con iscrizione
Biglietti per il 19 novembre: € 10 + prevendita www.ticketone.it
Biglietti per il 20 novembre: € 15 www.ladualband.com
Ulteriori informazioni www.sistemalombardia.eu
LUOGHI
MILANO
Laboratori Ansaldo - Padiglione Visconti - via Tortona 58
Il Cielo sotto Milano - c/o Stazione Passante di Porta Vittoria, viale Molise
Ospedale San Carlo - v ia Pio II 3
Scuola C. e L. Pini - Via Privata Stefanardo da Vimercate 14
Scuola M. Ricci - via Lovere 4
Scuola M.L. King - piazza S. Maria Nascente 30
Scuola Thouar-Gonzaga - via Brunacci 2
Sede SONG c/o Fondazione Pasquinelli - corso Magenta 42
Teatro Dal Verme - via San Giovanni sul Muro 2
Teatro Edi / Barrio's - piazza Donne Partigiane, via Barona
SOSTIENICI
Solo con il tuo contributo è possibile offrire ai nostri bambini lezioni di musica gratuite e gli strumenti musicali necessari.
Paypal e Carta di credito online su www.sistemalombardia.eu
5 per Mille indicando il codice fiscale di SONG onlus 97604650156
Puoi donare così: Bonifico bancario, causale "Amico SONG" IBAN IT21R03111 01630 0000000 22618 .. .
GRAZIE ! Contiamo su di voi !!! | <urn:uuid:de0c4c3a-a038-4717-bb8b-b2ee83f6defa> | HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train | finepdfs | ita_Latn | 3,156 |
Hogy forduljunk, kihoz szólunk?
Helyzetünk jelen álláspontnál közel zökön-
séghoz van azonos meggyőzőlés képviselőké-
kinek a miatt a körülmények nehéz helyzetük
sympathiátugat megnyertén természetes lévén
sorba interpelláni a minisztériet, ma egyiket
ezért, holnap a másikat amazért, s mert ez
mindennap folytatta, — bár a tárgyalásra ér-
t: ősekké rendesen végig halgatta — ellene-
an interpellációt hinnél rukkoltak föl! Há-
megyém, hogy kiválasztott egy alkalmazott
börtény, hogy a parlament összeüle perben,
a bárszonyosék, mint annyi puszta körödít,
vározkodást bámszócskással üresen álltak ott,
egy miniszter sem volt jelen. Fölhasználta az al-
kalmat, egyik politikai ellenfele képviselőket sa-
vakkal fordult a „hazaí interpellátorhoz”: uram!
önnek ma halgatta kárhozatot jutott. Miert
kérde az új interpellációban közös kérdésre?
Mert az minisztérium mind megszólította a ház,
most nem jeleni meg a gyűlésen ezzel, s
önnek nincs kihoz beszédét! No hát majd beszélek
most a házba! hangzott a jellemző válasz.
S ami ez alakulnom helyzetünkét illeti,
ezt nem a miniszterek meg nem jelennek teszi
kétségesnek, hanem a miniszterek, kiker
interpellációit kellene jelenleg egytáblának
neke. De ha megmaradt a minisztérium a ház,
nekiink megmaradt a közigazg. Szentes város
közönsége, hogy a város közsédekéről levón szó
— még nem rendszeres körülmények között is ille-
tékes torum el visszük az ügyet, mely kilőben
a bőkény-mindenszintű tiszaszábolizási társulat
intézkedése között tartozik, hanem ha ugyan a
társulat, ma nem lehet megvert serg volna, mely
a szerzettet sörémet ütemjereje támaszkodva,
továbbra néve elveszíti nem képes.
Tekintve a közigazgatás veszélyeztetése által
kockázattató erdekeinket, nem hiszünk, hogy le-
gymen ma csak egy szentesi értelmes polgár is,
ki nyugodt meglegedéssel gondolna ama álla-
potra, melybe védgetjük a bőkény-mindenszintű
tiszaszábolizási társulat valóságos helyzete miatt
jutottuk.
Mindjáran tudjuk, hogy a 1876-i rend-
kívüli árviz a társulatot valóságos pénzkalmá-
tásba sodorta, ugy annyira, hogy ügyeit ren-
dészni, rendszeres testületi életet továbbra néve
folytatott a kötelekebe tartozó földterületekkel,
csak ott, ahol kínárokossákkal és képződnek, melyek
a meneteltetők által megtörtént erdők és régi
képző tömekek nem a legnagyobb részben léteznek
egészen alakulásuk, s mely terhes kiravas eszköz-
sébtől bár a társulat feladatát s érdekeit szemmel
tartja, mivel ennek fognatossássában sem igaz-
ságot, sem észszerűséget nem látott — lemon-
dott, s ügyeit, mint ónmagára hagyva magára
fánttartott, mivel képes társulat, további inté-
kedést végzett a biztosítóművek területén fel.
Az ügy idáig nem uj olvasónk előtt, s nem
azért említett tollak, hogy e mely folytonosan
vérző sebvet feszességeknek. Hanem, hogy
figyelemmentes közönségünket egy közigazgatnye,
mely mivel a társulat ügyeinek bajához tartozik,
igy nem mutatva magát közönséges erdekeink
közönségünknek, sokszor a elszármazott erdei-
s annyi kevesebb által letyúlnak beléve, melyek
munkák elejtése valóságos drámnékként elmen-
zik, s mely csak ugy marad a Tiszasábal-
zás társulat ügye, ha az ártér fejlesztes kérdés-
sét a törvényhözus agyon hallgatna, mi nem
volna egyébk, mint ezrek érdeket kokára vetni,
kitten a bizonytalann jövő esztégeinek.
Szentes város közönsége előtt nem ismeret-
len azon körülmény, hogy a társulat az idei ár-
viz meggyőzésre eszközölt nagymértő gátlás-
ként, közönséges karokra körüli-beli 50 forint
forintot költött, s nehezén enyer írt gazra. Ren-
des körülmények között az így állszámolt ka-
rókat a társulat minden évben fülöszöka szedett,
hogy szükség esetén következő években uiból
meggyes a kellő szolgálatot, mint fől szedette
a város ez idén is annak időjében a sajátját.
Igen, de a társulat hosszú gátlás eszköz-
külső költségei miattunkat az idei idők miatt
5 orsz. forint igényelt volna, mivel fedezetére
a társulat anyaúv vizsgálati fogva nemcsak hogy
nem képes, de egyének minisztérii intézkedés ált
lett boccázása által minden földatával járó in-
tézkedésről le is mondott.
Igy állvan a dolog: véleményünk szerint
akkor olvás meg harmincötven törvénytól az
azt érte felelős kérdést, mely után a rendes
vérigézésből főn jön a társulat ideje, akkor te-
ránd a kérdés oldalánul: az ügy, a gát gondol-
tása, jó karban tartása nemesnek a réti birtokos,
de általában Szentes város érdeke. Nem akarnak
annak szükségtelen bizonyítgasára bocsájtogat-
ni, hogy miért? ... Az hosszúk, hogy, ha el-
fogadható azon állításunk, hogy az általt a ré-
gészére épített hátrányos a kenderre névre is. Mert
a rakok aljára iszapon fekszik, nem csak ázik,
hanem rothad, és az iszapball forrott felől ré-
teg hasonlóképen, mi által a menyasszis esikken,
a az iszap impregnálja a szálat, szemmes szint
kilőszönő neki; azonkívül a munka következő
mozgazsában is oly porföttekő téz, melyek ismét
betegségek okozója.
Es az átavári mód a mily káros az építés-
ségre, épített hátrányos a kenderre névre is. Mert
a rakok aljára iszapon fekszik, nem csak ázik,
hanem rothad, és az iszapball forrott felől ré-
teg hasonlóképen, mi által a menyasszis esikken,
a az iszap impregnálja a szálat, szemmes szint
kilőszönő neki; azonkívül a munka következő
mozgazsában is oly porföttekő téz, melyek ismét
betegségek okozója.
A használó munka körfest.
Egy vámminősza kender = 50 kilogramm
megtiltásba, 12½ munkárólba s 22,500 itásbe ke-
rül, mi 135 ezer kilogramm nyomásnak felel meg.
Jó munkás után nap eredmény átlag: 35 kilo-
gram (70 v. font) mi 8 munkárólba s 218 ezer
kilogramm nyomásnak kerül.
Ezekből kitűnik, hogy rossz közvetlen
kendvű, mely általában a egészséges; minősége
— a rögi rendszer mellett maradva — dacára
a nagy hasznok, kendertermelésünk soha fel
nem viragozhatik.
Hogy tehát ezen nevezetes termelési ágról
ne legyünk kényetelenek lemondani, módokról
kell gondoskodnunk, melyek által az átavás és
illóállás járd nehézségek és hatrányok elkell-
terelhetők.
Ez pedig csakis a javított átavási mód s a
törvénség csoport ág általi eszközével elérjük el.
Rationalis lesz az átavás, ha oly átatók
létesítenek, melyekben a víz ki- s bebeszítatható.
Az üres átatókba a kévek berakatnak, akkor a
víz rájuk veszéstethet. Így tehát egyszerű lesz
az átavás felére ha a kender át a személyes olyan,
mi által a már telített vizek folyton friss válto-
fel s ily formán nem csak átát, de tisztafa fe-
hérít is.
E reformhöz csakis ákarat kell, mert itt a
Tisza közel. Ott van Olaszország példája, mely-
nek a víz kis- és egészséges, tiszt, s nagyértékű,
mert tisztafa fehérít.
De még mielőtt e kereszttel vitettük is na-
gyot haladhatunk a tőkeelőadás felé, ha az eddig
használt átató helyek fenéke, genérend alkalmaz-
tattunk, melyek a kender az iszapball árint-
kezését megóvják s ha a kővez iskasz helyett
gerendákkal szorítattunk le, így a gátlás egész-
séges, időse és jól működő, tehát jobb hasznát
ayer az átató munkás, melynek iszapball való haszo-
ritása 4–6 órát vesz igénybe, gerendával 10
perc alatt le van sorvita a természetes a kí-
szedés is sokkal rövidebb idő alatt megtörténik.
A tőrési munkánál elhasznált roppant munkáról
és időn, csakis cserész géppel segíthetünk. Ilyen
gén ugyan, de a munkásoknak a munka-
fogás mellett az ideig feltraktiva nincs; de olyanok
az átató munkás, melyeket előnyülvet lehet alkalmazni;
például az apatinák nyertek egy tízora szaba-
dalmat, melyről reménylik, hogy a kézmunka
tizenháromszoros adhaja, mivel egyére nagyon
meglehetünk elégève.
Világos, hogy mind céldarab átatók beren-
dezése, mind tőréi gépek megnevezése társaságban
sokkal könnyebben menne, s többen összehálva
inkább megnekrn próbálni azt, a mi egyes,
szokatlanságánál fogva, kokázattal nem mer;
és, bár e dolgo nagy töre befejezettel egyált
| 9bc3d0d7-4d6e-46b5-a54c-039fec60a4e2 | HuggingFaceFW/finepdfs/tree/main/data/hun_Latn/train | finepdfs | hun_Latn | 7,711 |
ACCT-‐GB.3303.30 — Financial Planning and Analysis
Spring 2015 (Langone Program)
Revised: As of 2/2/15
Course Description and Syllabus
Course description:This is an introductory course in financial planning & analysis, in short: FPA (a.k.a. managerial accounting). No prior knowledge of the material is required or even expected. The first half of the course develops a set of tools for measuring profitability by product, customer, etc. The second half applies these tools to determine the performance of business units in decentralized firms—and of the managers running the units. For instance, what would be a good performance measure for a manager who makes long-‐term investment decision on behalf of her shareholders, but who may have a short planning horizon (the "myopic manager" problem)?
The following specific topics will be covered:
* Product costing for decision-‐making
* Budgeting and variances
* Activity-‐based costing (ABC) and profitability analysis
* Decentralization and transfer pricing
* Performance evaluation for managers of investment centers
* Performance evaluation for managers of profit centers
* The "War of Metrics": Cash Flow, EVA, Balanced Scorecard, etc.
Course materials and organization:In addition to the course reader that will be available in the first class for you to pick up, I will hand out detailed lecture notes in advance. Please always read them before class to ensure we can have a lively discussion. The recommended (not required) textbook is Horngren, Datar and Rajan (HDR), "Cost Accounting − A Managerial Emphasis," 15 th ed. For general updated information once the course has started, please check the online system. I will make liberal use of email.
Course organization:Class time will consist of lectures, case discussions and guest speakers.
Grading scheme:
12%
Exams:Themidterm exam will take place inClass 6, thefinal examinClass 12.
Homework assignments and case studies: Every assignment will be clearly marked as eithergroup or individualassignment. If it is marked as individual assignment, then you have to work on it by yourself and may not compare your solution with that of your classmates. For group assignments you are strongly encouraged to collaborate in groups of at most 4 students.
I will hand out (and post online) the assignments a week before they are due and collect your solutions at the beginning of class on the due day. Please always retain a copy of your homework solution to facilitate class discussion. If you cannot make it to class, the write-‐up can also be submitted electronically to me prior to class.
All assignments will begraded based on effort. The reason is that some assignments, in particular case study-‐based ones, are forward-‐looking in that you'll have to work on topics that we won't have covered yet in class. With the help of the lecture notes, you are asked to make your best attempt at solving the case so that we have a good basis for developing the solution together in class.
I cannot accept late submissions because the solutions will be posted online by the end of the due date. If you can't meet an assignment deadline for some important reason, you need to let me know prior to the class, and I'll assign a make-‐up problem set.
The code of conduct applies.
Teaching assistant:
Anton Parfenov, firstname.lastname@example.org Daniel Polikoff,email@example.com
My office hour:
Wednesdays, 4:45-‐5:45, and by appointment, 10-‐75 KMC
NYU LANGONEMBA, ACCT-‐GB.3305.30 – FINANCIALPLANNING& ANALYSIS, SPRING2015
Part A: Fundamentals of Financial Planning and Analysis (FPA)
Class 1: Feb 9, 2015
A. Basics of Product Costing
Additional reading:
Textbook (HDR), Chapters 1 (skim) and 4
No class on Feb 16 (Presidents' Day)
Class 2: Feb 23, 2015
B. Activity-‐Based Costing / ABC Assignment #1 due
Cases:
"Ethical Drugs", "Bankinter"
Additional reading:
HDR, Ch. 4
Class 3: Mar 2, 2015
B. ABC (cont.)
& Intro to Variance Analysis Assignment #2 due
Cases:
"Wilkerson", "Compton Financial"
Additional reading:
HDR, Ch. 5
Class 4:Mar 9, 2015
C. Variance Analysis and COPVA Assignment #3 due
Cases:
"Dummy"
Additional reading:
HDR, Ch. 7
SPRING BREAK: Mar 16-‐22
Class 5: Mar 23, 2015
D. Decision Making
& Midterm Review
Assignment #4 due
Cases:
"Beanie Kids", "Denim Finishing"
Additional reading:
HDR, Ch. 11 (skip the Appendix on linear programming)
Class 6: Mar 30,
2015 Midterm Exam
Part B: Use of FPA in Divisionalized Firms: Performance Measurement and Incentives
Class 7: Apr 6, 2015
E. Profit Centers
Guest Speaker: Phil Ryan
Chairman of the board of Swiss Re for the Americas
Former CFO: Credit Suisse and Power Corp of Canada
Additional reading:
HDR, Ch. 22
Class 8: Apr 13, 2015
E. Profit Centers (cont.)
Assignment #5 due
Cases:
"Sub-‐Micron Devices"
Additional reading:
HDR, Ch. 22
Class 9: Apr 20, 2015
F. Investment Centers: EVA, etc.,
Assignment #6 due
Additional reading:
HDR, Ch. 23
Class 10: Apr 27, 2015
F. Investment Centers (cont.)
Outlook at: G. Balanced Scorecard
Assignment #7 due
Cases:
"Vyaderm"
Additional reading:
HDR, Ch. 23 & 19
Class 11: May 4, 2015
G. Balanced Scorecard
Guest Speaker: Dan Ryterband,
President at Frederic W. Cook & Co., Inc
Final Review
Cases:
"Citibank"
Additional reading:
HDR, Ch. 19
Class12: May 11, 2015
Final Exam | <urn:uuid:b539b428-070d-445c-ac71-8d465749f633> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 5,382 |
By Mr. Brennan, a petition (accompanied by bill, Senate, No. 909) of John A. Brennan, Jr., for legislation relative to the salary of fence viewers. Local Affairs.
The Commonwealth of Massachusetts
In the Year One Thousand Nine Hundred and Eighty-one.
AN ACT RELATIVE TO THE SALARY OF FENCE VIEWERS.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
1 Chapter 49 of the Massachusetts General Laws is hereby amended by striking out Section 20 and inserting in place thereof the following section: —
4 Section 20: Fence viewers shall be paid $15.00 a day for the time during which he is employed, but his fee for services in any one case shall not be less than $3.00. Such payment shall be made by all or by such parties in dispute, and in such proportions, as shall be determined by a certificate in writing under the hands of the fence viewer acting in each case. If any person required to pay the whole or any portion of said fees neglects to pay the fence viewer within 30 days after the certificate has been delivered, they may recover in tort double the amount of the fees due from such delinquent person.
The first step in the process is to identify the specific type of cancer and its stage. This information helps determine the most appropriate treatment options.
Treatment for breast cancer can vary depending on several factors, including the type and stage of the cancer, the patient's overall health, and their personal preferences. Common treatments include surgery, chemotherapy, radiation therapy, hormone therapy, and targeted therapy.
Surgery is often used to remove the tumor and may involve lumpectomy (removing only the tumor) or mastectomy (removing the entire breast). Chemotherapy uses drugs to kill cancer cells throughout the body, while radiation therapy uses high-energy rays to destroy cancer cells in a specific area. Hormone therapy targets hormones that fuel the growth of certain types of breast cancer. Targeted therapy uses drugs that specifically target cancer cells.
After treatment, regular follow-up appointments are essential to monitor the patient's recovery and detect any potential recurrence early. This ongoing care ensures that patients receive the best possible outcomes and maintain their quality of life.
In conclusion, breast cancer is a serious condition that requires prompt medical attention and effective treatment. By understanding the different types of breast cancer and the available treatment options, patients can make informed decisions about their care and work closely with their healthcare providers to achieve the best possible outcome. | <urn:uuid:d8bb8aa0-7eef-4812-b524-a133e8269aff> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 2,690 |
VŠEOBECNE ZÁVÄZNÉ NARIADENIE
BANSKOBYSTRICKÉHO SAMOSPRÁVNEHO KRAJA
Č. 9/2008
O ZAVEDENÍ MIESTNEJ DANE – DANE Z MOTOROVÝCH VOZIDIEL
Schválené Uznesením Zastupiteľstva BBSK č. 506/2008 z 18. decembra 2008
Účinnosť nadobúda 1. januára 2009
Všeobecne záväzné nariadenie BBSK č. 9/2008 o zavedení miestnej dane – DANE Z MOTOROVÝCH VOZIDIEL
Banskobystrický samosprávny kraj na základe § 8 a § 11 ods. 2 písm. a) zákona NR SR č. 302/2001 Z. z. o samospráve vyšších územných celkov v znení neskorších predpisov a v súlade s ustanoveniami zákona č. 582/2004 Z. z. o miestnych daniach a miestnom poplatku za komunálne odpady a drobné stavebné odpady v znení neskorších predpisov, ustanovením § 6 ods. 1a) zákona č. 583/2004 Z. z. o rozpočtových pravidlách územejnej samosprávy a o zmene a doplnení niektorých zákonov v znení neskorších predpisov a v súlade s § 2 ods. 3 zákona č. 659/2007 Z. z. o zavedení meny euro v Slovenskej republike a o zmene a doplnení niektorých zákonov vydáva
Všeobecne záväzné nariadenie
Banskobystrického samosprávneho kraja č.9/2008
o zavedení miestnej dane – DANE Z MOTOROVÝCH VOZIDIEL
Článok I.
Predmet dane
1. Predmetom dane z motorových vozidiel je motorové vozidlo a pripojné vozidlo kategórie M, N, a O (ďalej len „vozidlo“), ktoré sa používa v Slovenskej republike na podnikanie alebo na činnosti, z ktorých plynuče príjmy sú predmetom dane z príjmov (ďalej len „podnikanie“).
2. Predmetom dane z motorových vozidiel nie je vozidlo:
a) používané na skúšobné jazdy alebo iné jazdy, ktoré má pridelené zvláštne evidenčné číslo,
b) určené na vykonávanie špeciálnych činností, ktoré nie je určené na prepravu a v dokladoch vozidla je označené ako špeciálne vozidlo.
Článok II.
Oslobodenie od dane
1. Od dane z motorových vozidiel je oslobodené vozidlo:
a) v dokladoch ktorého je ako držiteľ vozidla zapisaný vyšší územný celok, do rozpočtu ktorého plynie daň z motorových vozidiel,
b) diplomatických misií a konzulárnych úradov, ak je zaručená vzájomnosť,
c) používané ako vozidlo záchrannej zdravotnej služby, vozidlo banskej záchrannej služby, vozidlo horskej záchrannej služby, vozidlo leteckej záchrannej služby a vozidlo požiarnej ochrany,
d) používané ako vozidlo pravidelnej autobusovej dopravy v rozsahu výkonu vo verejnom záujme,
e) používané výhradne v poľnohospodárскеj výrobe a v lesnej výrobe.
Článok III.
Sadzba dane
1. Sadzba dane je uvedená v eurách (€) a súčasne v slovenských korunách (Sk). Prepočet bol realizovaný zo slovenských korún na eurá platným konverzným kurzom 30,1260 Sk / 1 €. Od 1. januára 2009 sú rozhodujúce sadzby v eurách a sadzby v slovenských korunách sú len informatívne.
1.3. Sadzba dane pre vozidlo používané v rámci návesovej jazdnej súpravy (ťahač a náves) podľa celkovej hmotnosti a počtu náprav uvedených v dokladoch vozidla osobitne pre ťahač a osobitne pre náves; vozidlo sa z hľadiska určenia sadzby dane zaradi do najbližšej nižšej daňovej skupiny podľa bodu 1.2., než do akej by patrilo podľa celkovej hmotnosti uvedenej v dokladoch vozidla osobitne ťahač a osobitne náves.
1.4. Pre účely stanovenia sadzby dane podľa sadzobníka v článku III. bod 1.2. VZN č. 9/2008 sa rozumie:
- vozidlom EURO 3 – vozidlo vyrobené po 01. 01. 2000, u ktorého daňovník preukáže splnenie normy EURO 3,
- vozidlom EURO 4 a 5 – vozidlo vyrobené po 01. 10. 2006, u ktorého daňovník preukáže splnenie normy EURO 4 a 5.
Článok IV.
Zrušujúce a záverečné ustanovenia
1. Na konanie vo veciach dane podľa tohto všeobecne záväzného nariadenia platia ustanovenia zákona č. 582/2004 Z. z. o miestnych daniach a miestnom poplatku za komunálne odpady a drobné stavebné odpady v znení neskorších predpisov a ustanovenia zákona č. 511/1992 Z. z. o správe daní a poplatkov a o zmienách v sústave územných finančných orgánov v znení neskorších predpisov.
2. Miestnu daň z motorových vozidiel možno zaviesť, zrušiť, zmeniť sadzby a určiť podmienky oslobodenia len k 1. januáru nasledujúceho kalendárneho roka.
3. Dňom účinnosti Všeobecne záväzného nariadenia Banskobystrického samosprávneho kraja č. 9/2008 sa ruší Všeobecne záväzné nariadenie Banskobystrického samosprávneho kraja č. 7/2007 o zavedení miestnej dane – DANE Z MOTOROVÝCH VOZIDIEL schválené Uznesením ZBBSK č. 316/2007 z 13. decembra 2007.
Článok V.
Účinnosť
1. Toto Všeobecne záväzné nariadenie Banskobystrického samosprávneho kraja č. 9/2008 o zavedení miestnej dane – DANE Z MOTOROVÝCH VOZIDIEL bolo schválené Uznesením Zastupiteľstva BBSK č. 506/2008 z 18. decembra 2008 a nadobúda účinnosť 1. januára 2009.
Banská Bystrica, 18. decembra 2008
doc. Ing. Milan Murgaš, CSc.
predseda Banskobystrického samosprávneho kraja | <urn:uuid:7ca1a4d0-78dc-4eb7-ae3d-a03340dca356> | HuggingFaceFW/finepdfs/tree/main/data/slk_Latn/train | finepdfs | slk_Latn | 4,663 |
Index for Volume 80
Florida Historical Society
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Part of the American Studies Commons, and the United States History Commons
Find similar works at: https://stars.library.ucf.edu/fhq
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This Article is brought to you for free and open access by STARS. It has been accepted for inclusion in Florida Historical Quarterly by an authorized editor of STARS. For more information, please contact email@example.com.
Recommended Citation
Society, Florida Historical (2001) "Index for Volume 80," Florida Historical Quarterly: Vol. 80: No. 4, Article 9.
Available at: https://stars.library.ucf.edu/fhq/vol80/iss4/9
The Abandoned Ocean: A History of United States Maritime Policy, by Andrew Gibson and Arthur Donovan, reviewed, 401.
Afro-Cuban Voices: On Race and Identity in Contemporary Cuba, edited by Pedro Perez Sarduy and Jean Stubbs, reviewed, 420.
Aiming for the Stars: The Dreamers and Doers of the Space Age, by Tom D. Crouch, reviewed, 563.
Allen, Felicity, Jefferson Davis: Unconquerable Heart, reviewed, 113.
American Culture, American Tastes: Social Change and the 20th Century, by Michael Kammen, reviewed, 121.
American Tragedy: Kennedy, Johnson, and the Origins of the Vietnam War, by David Kaiser, reviewed, 139.
America’s Public Holidays, 1865-1920, by Ellen M. Litwicki, reviewed, 254.
The Archaeology of Useppa Island, edited by William H. Marquardt, reviewed, 382.
Arnade, Charles W., reviews by, 90, 131.
Atlanta 1864: Last Chance for the Confederacy, by Richard M. McMurry, reviewed, 250.
Bananas: An American History, by Virginia Scott Jenkins, reviewed, 404.
Baptist, Edward, review by, 530.
Bartley, Abel A., Keeping the Faith: Race, Politics, and Social Development in Jacksonville, Florida, 1940-1970, reviewed, 411.
Belohlavek, John M., review by, 248.
Ben Tillman & the Reconstruction of White Supremacy, by Stephen Kantrowitz, reviewed, 115.
Bennett, Charles E., Laudonniere & Fort Caroline, noted, 432.
Bennett, Evan P., review by, 144.
Beyond Slavery: Explorations of Race, Labor, and Citizenship in Postemancipation Societies, edited by Frederick Cooper, Thomas C. Holt, and Rebecca J. Scott, reviewed, 542.
Billinger, Robert D., Jr., Hitler's Soldiers in the Sunshine State: POWs in Florida, reviewed, 131.
Black Judas: William Hannibal Thomas and the American Negro, by John David Smith, reviewed, 544.
Bluegrass Confederate: The Headquarters Diary of Edward O. Guerrant, edited by William C. Davis and Meredith Swentor, reviewed, 534.
Blythe, Lance R., review by, 389.
Bond, Bradley G., review by, 524.
Book Notes, by Christine Persons, 429.
Bradley, Mark L., This Astounding Close: The Road to Bennett Place, reviewed, 111.
Bragg, William Harris, Griswoldville, reviewed, 109.
Branch, Stephen E., "The Salesman and His Swamp: Dick Pope's Cypress Gardens," 483.
Breazeale, Kenon, review by, 119.
Bridging the Gap: Continuing the Florida NAACP Legacy of Harry T. Moore, by Robert W. Saunders Sr., reviewed, 416.
Brodkin, Karen, How Jews Became White Folks and What That Says About Race in America, reviewed, 418.
Brophy, Anne, review by, 550.
Brotemarkle, Benjamin D., review by, 241.
Brown, Alexandra K., review by, 105.
Brown, Blaine T., review by, 264.
Brown, Margaret Lynn, The Wild East: A Biography of the Smoky Mountains, reviewed, 557.
Browning, Judkin, review by, 250.
Brundage, W. Fitzhugh, ed., *Where These Memories Grow: History, Memory, and Southern Identity*, reviewed, 570.
Burley, R. Eugene, *Mount Dora: The Rest of the Story, Plus!*, reviewed, 136.
**C**
Carson, James Taylor, *Searching for the Bright Path: The Mississippi Choctaws from Prehistory to Removal*, reviewed, 244; review by, 92.
Cashin, Edward J., *William Bartram and the American Revolution on the Southern Frontier*, reviewed, 96.
*Cassadaga: The South’s Oldest Spiritualist Community*, edited by John J. Guthrie, Philip Charles Lucas, and Gary Monroe, reviewed, 547.
*Castles in the Sand: The Life and Times of Carl Graham Fisher*, by Mark S. Foster, reviewed, 259.
*The Chief Justiceship of Warren Burger, 1969-1986*, by Earl M. Maltz, reviewed, 275.
Childers, Ronald Wayne, “A Late Seventeenth-Century Journey to Tampa Bay,” 504.
*The Churches of Christ in the 20th Century: Homer Hailey’s Personal Journey of Faith*, by David Edwin Harrell Jr., reviewed, 125.
Clark, James C., *200 Quick Looks at Florida History*, reviewed, 241.
*Claude Pepper and Ed Ball: Politics, Purpose, and Power*, by Tracey E. Danese, reviewed, 559.
“Climate, Community, and Commerce among Florida, Cuba, and the Atlantic World, 1784-1800,” by Sherry Johnson, 455.
*Clio’s Favorites: Leading Historians of the United States, 1945-2000*, edited by Robert Allen Rutland, reviewed, 424.
Clune, John James, review by, 523.
Cobb, James C., *Redefining Southern Culture: Mind and Identity in the Modern South*, reviewed, 148.
Coles, David, review by, 534.
*The Collapse of the Confederacy*, edited by Mark Grimsley and Brooks D. Simpson, reviewed, 537.
*Colonial Plantations and Economy in Florida*, edited by Jane G. Landers, reviewed, 524.
*Confederate Symbols in the Contemporary South*, edited by J. Michael Martinez, reviewed, 565.
Conkin, Paul K., *A Requiem for the American Village*, reviewed, 150.
“Constructing *The St. Johns*: History as Literary Narrative,” by Jack C. Lane, 312.
Cooper, Frederick, Thomas C. Holt, and Rebecca J. Scott, eds., *Beyond Slavery: Explorations of Race, Labor, and Citizenship in Postemancipation Societies*, reviewed, 542.
*Coosa: The Rise and Fall of a Southeastern Mississippian Chiefdom*, by Marvin T. Smith, reviewed, 385.
Cott, Nancy F., ed., *No Small Courage: A History of Women in the United States*, reviewed, 406.
*Cracker Times and Pioneer Lives: The Florida Reminiscences of George Gillett Keen and Sarah Pamela Williams*, edited by James M. Denham and Canter Brown Jr., reviewed, 398.
Craig, Alan K., *Spanish Colonial Silver Coins in the Florida Collection*, reviewed, 94; *Spanish Gold Silver Coins in the Florida Collection*, reviewed, 242.
*Creating the Modern Man: American Magazines and Consumer Culture, 1900-1950*, by Tom Pendergast, reviewed, 119.
Crepeau, Richard C., review by, 568.
*Crime, Sexual Violence, and Clemency: Florida’s Pardon Board and the Penal System in the Progressive Era*, by Vivien M. L. Miller, reviewed, 256.
Crooks, James B., “Jacksonville’s Consolidation Mayor: Hans G. Tanzler Jr.,” 198.
Crouch, Tom D., *Aiming for the Stars: The Dreamers and Doers of the Space Age*, reviewed, 563.
Curl, Donald W., *Florida Atlantic University*, reviewed, 552.
Curry, Constance, et al., *Deep in Our Hearts: Nine White Women in the Freedom movement*, reviewed, 415.
“‘Custom Has the Force of Law’: Local Officials and Contraband in the Floridas and the Bahamas, 1748-1779,” by Alan L. Karras, 281.
**D**
Danese, Tracey E., *Claude Pepper and Ed Ball: Politics, Purpose, and Power*, reviewed, 559.
Daniel, Pete, *Lost Revolutions: The South in the 1950s*, reviewed, 137.
Davis, Jack E., “Green Awakening: Social Activism and the Evolution of Marjory Stoneman Douglas’s Environmental
Consciousness,” 43; *Race Against Time: Culture and Separation in Natchez Since 1930*, reviewed, 270.
Davis, William C., and Meredith Swentor, eds., *Bluegrass Confederate: The Headquarters Diary of Edward O. Guerrant*, reviewed, 534.
*Deep in Our Hearts: Nine White Women in the Freedom Movement*, by Constance Curry, et al., reviewed, 415.
Denham, James M., and Canter Brown Jr., eds., *Cracker Times and Pioneer Lives: The Florida Reminiscences of George Gillett Keen and Sarah Pamela Williams*, reviewed, 398.
Dennis, Matthew, review by, 254.
Dewey, Scott Hamilton, *Don’t Breathe the Air: Air Pollution and U.S. Environmental Politics, 1945-1970*, reviewed, 142.
Dibble, Ernest F., “Religion on Florida’s Territorial Frontiers,” 1.
*Don’t Breathe the Air: Air Pollution and U.S. Environmental Politics*, by Scott Hamilton Dewey, 1945-1970, reviewed, 142.
*Dueling Eagles: Reinterpreting the U.S.-Mexican War, 1846-1848*, edited by Richard V. Francaviglia and Douglas W. Richmond, reviewed, 248.
Dysart, Jane E., review by, 244.
**E**
Eaddy, Justin C., review by, 528.
*An Early Florida Adventure Story*, translated by John H. Hann, reviewed, 523.
*Elegance on the Halifax: The Story of the Ormond Hotel*, by Donald D. Spencer, noted, 429.
*An Empire Divided: The American Revolution and the British Caribbean*, by Andrew J. O’Shaughnessy, reviewed, 98.
*Encyclopedia of Local History*, edited by Carol Kammen and Norma Prendergast, reviewed, 152.
England, Bob, review by, 107.
Engle, Nancy Driscoll, review by, 262.
**F**
Faircloth, Adam, *Teaching Equality: Black Schools in the Age of Jim Crow*, reviewed, 545.
*Fast Food: Roadside Restaurants in the Automobile Age*, by John A. Jakle and Keith A. Sculle, reviewed, 273.
A Fernandina Folly: The Fairbanks Family in Florida, by Rene Lynch, reviewed, 408.
Fifty Years of Segregation: Black Higher Education in Kentucky, 1904-1954, John A. Hardin, reviewed, 133.
Filene, Benjamin, Romancing the Folk: Public Memory & American Roots Music, reviewed, 146.
Fishman, Gail, Journeys Through Paradise: Pioneering Naturalists in the Southeast, reviewed, 567.
The Florida Alligator in Old Picture Postcards, by Donald D. Spencer, noted, 429.
Florida Atlantic University, by Donald W. Curl, reviewed, 552.
Florida Citrus on Old Postcards, by Donald D. Spencer, noted, 429.
The Florida Lighthouse Trail, edited by Thomas W. Taylor, reviewed, 379.
The Florida War, by John T. Sprague, reviewed, 532.
"Forgotten Sacrifice: Native American Involvement in the Construction of the Castillo de San Marcos," by Jason B. Palmer, 437.
"Fort Denaud: Logistics Hub of the Third Seminole War," by Jay Jennings, 24.
Foster, Mark S., Castles in the Sand: The Life and Times of Carl Graham Fisher, reviewed, 259.
Fousek, John, To Lead the Free World: American Nationalism and the Cultural Roots of the Cold War, reviewed, 561.
Fradkin, Arlene, review by, 382.
Francaviglia, Richard V., and Douglas W. Richmond, eds., Dueling Eagles: Reinterpreting the U.S.-Mexican War, 1846-1848, reviewed, 248.
Frederickson, Kari, review by, 559.
The French in Early Florida: In the Eye of the Hurricane, by John T. McGrath, reviewed, 387.
Friend, Craig Thompson, review by, 152.
"Frolicking Bears, Wet Vultures, and Other Mysteries: Amos Jay Cummings's 1873 Description of Mounds in East-Central Florida," by Jerald T. Milanich, 360.
From British Peasants to Colonial American Farmers, by Allan Kulikoff, reviewed, 391.
From Season to Season: Sports as American Religion, edited by Joseph L. Price, reviewed, 568.
Fuson, Robert H., Juan Ponce de Leon and the Spanish Discovery of Puerto Rico and Florida, reviewed, 90.
George Rainsford Fairbanks: A Man of Many Facets, by Arthur Joseph Lynch, reviewed, 408.
Gibson, Andrew, and Arthur Donovan, The Abandoned Ocean: A History of United States Maritime Policy, reviewed, 401.
Gillespie, Angus, review by, 404.
Gittner, Cory H., Miami’s Parrot Jungle and Gardens: The Colorful History of an Uncommon Attraction, reviewed, 412.
Gould, Eliga H., review by, 526.
Grabau, Warren E., Ninety-Eight Days: A Geographer’s View of the Vicksburg Campaign, reviewed, 252.
Gray, Edward, review by, 391.
Gray, Richard, Southern Aberrations: Writers of the American South and the Problems of Regionalism, reviewed, 144.
“Green Awakening: Social Activism and the Evolution of Marjory Stoneman Douglas’s Environmental Consciousness,” by Jack E. Davis, 43.
Green, Elna C., reviews by, 137, 256.
Greetings from Orlando: A Historical Tour in Picture Postcards, 1900-1930, by Donald D. Spencer, noted, 429.
Grimsley, Mark, and Brooks D. Simpson, eds., The Collapse of the Confederacy, reviewed, 537.
Griswoldville, by William Harris Bragg, reviewed, 109.
Guthrie, John J., Philip Charles Lucas, and Gary Monroe, eds., Cassadaga: The South’s Oldest Spiritualist Community, reviewed, 547.
Hann, John H., trans., An Early Florida Adventure Story, reviewed, 523.
Hardin, John A., Fifty Years of Segregation: Black Higher Education in Kentucky, 1904-1954, reviewed, 133.
Harrell, David Edwin, Jr., The Churches of Christ in the 20th Century: Homer Hailey’s Personal Journey of Faith, reviewed, 125.
Highland Heritage: Scottish Americans in the American South, by Celeste Ray, reviewed, 550.
Hildebrand, Reginald F., review by, 542.
Hine, William C., review by, 270.
"The Historian’s Craft," by Jerald T. Milanich, 375.
History News, 156, 277, 433, 574.
*Hitler's Soldiers in the Sunshine State: POWs in Florida*, by Robert D. Billinger Jr., reviewed, 131.
Hollander, Gail M., review by, 273.
*How Jews Became White Folks and What That Says About Race in America*, by Karen Brodkin, reviewed, 418.
Hurley, Neil E., and Geoff Mohlman, *Lighthouses of Egmont Key CD-ROM*, reviewed, 273.
Hyde, Samuel D., Jr., review by, 529.
---
**I**
*Indians of the Greater Southeast: Historical Archaeology and Ethnohistory*, edited by Bonnie G. McEwan, reviewed, 92.
*Internal Improvement: National Public Works and the Promise of Popular Government in the Early United States*, by John Lauritz Larson, reviewed, 396.
*The Island of Cuba*, by Alexander von Humboldt, noted, 431.
---
**J**
Jackson, David H., Jr., review by, 133.
"Jacksonville’s Consolidation Mayor: Hans G. Tanzler Jr.," by James B. Crooks, 198.
Jakle, John A., and Keith A. Sculle, *Fast Food: Roadside Restaurants in the Automobile Age*, reviewed, 273.
*Jefferson Davis, Unconquerable Heart*, by Felicity Allen, reviewed, 113.
*Jefferson’s Empire: The Language of American Nationhood*, by Peter S. Onuf, reviewed, 246.
Jenkins, Virginia Scott, *Bananas: An American History*, reviewed, 404.
Jennings, Jay, "Fort Denaud: Logistics Hub of the Third Seminole War," 24; review by, 532.
*The Jewish Confederates*, by Robert N. Rosen, reviewed, 400.
*John Laurens and the American Revolution*, by Gregory D. Massey, reviewed, 101.
Johnson, Sherry, "Climate, Community, and Commerce among Florida, Cuba, and the Atlantic World, 1784-1800," 455.
Johnson, Walter, *Soul by Soul: Life Inside the Antebellum Slave Market*, reviewed, 103.
Journeys Through Paradise: Pioneering Naturalists in the Southeast, by Gail Fishman, reviewed, 567.
Juan Ponce de Leon and the Spanish Discovery of Puerto Rico and Florida, by Robert H. Fuson, reviewed, 90.
K
Kaiser, David, American Tragedy: Kennedy, Johnson, and the Origins of the Vietnam War, reviewed, 139.
Kammen, Carol and Norma Prendergast, eds., Encyclopedia of Local History, reviewed, 152.
Kammen, Michael, American Culture, American Tastes: Social Change and the 20th Century, reviewed, 121.
Kantrowitz, Stephen, Ben Tillman & The Reconstruction of White Supremacy, reviewed, 115.
Karras, Alan L., “Custom Has the Force of Law’: Local Officials and Contraband in the Floridas and the Bahamas, 1748-1779,” 281.
Keeping the Faith: Race, Politics, and Social Development in Jacksonville, Florida, 1940-1970, by Abel A. Bartley, reviewed, 411.
Kemp, Diane, review by, 136.
Kiper, Richard L., review by, 252.
Kling, David W, review by, 547.
Knee, Stuart, review by, 418.
Kulikoff, Allan, From British Peasants to Colonial American Farmers, reviewed, 391.
Kyvig, David E., and Myron A. Marty, Nearby History: Exploring the Past Around You, reviewed, 152.
L
Lambert, Cornelia C., review by, 260.
Landers, Jane G., ed., Colonial Plantations and Economy in Florida, reviewed, 524.
Lane, Jack C., “Constructing The St. Johns: History as Literary Narrative,” 312.
Largent, Will, RAF Wings over Florida: Memories of World War II British Air Cadets, reviewed, 264.
“Larry Eugene River’s Slavery in Florida: A Review Essay,” by James Oakes, 235.
Larson, John Lauritz, *Internal Improvement: National Public Works and the Promise of Popular Government in the Early United States*, reviewed, 396.
"A Late Seventeenth-Century Journey to Tampa Bay," by Ronald Wayne Childers, 504.
*Laudonniere & Fort Caroline*, by Charles E. Bennett, noted, 432.
Laudonniere, Rene, *Three Voyages*, noted, 432.
*Lawyering for the Railroad: Business, Law, and Power in the New South*, by William G. Thomas, reviewed, 117.
Lempel, Leonard, review by, 540.
*Lighthouses of Egmont Key CD-ROM*, by Neil E. Hurley and Geoff Mohlman, reviewed, 273.
Litwicki, Ellen M., *America's Public Holidays, 1865-1920*, reviewed, 254.
*The Live Oak Trail*, by Carolyde Phillips O'Bryan, noted, 430.
Long, Michael E., reviews by, 246, 424.
*Lost Revolutions: The South in the 1950s*, by Pete Daniel, reviewed, 137.
Lowe, Stephen, review by, 275.
Luther, Sara Fletcher, review by, 268.
Lynch, Arthur Joseph, *George Rainsford Fairbanks: A Man of Many Facets*, reviewed, 408.
Lynch, Rene, *A Fernandina Folly: The Fairbanks Family in Florida*, reviewed, 408.
M
Maltz, Earl M., *The Chief Justiceship of Warren Burger, 1969-1986*, reviewed, 275.
Marina, William, review by, 552.
Marquardt, William H., ed., *The Archaeology of Useppa Island*, reviewed, 382.
Martinez, J. Michael, ed., *Confederate Symbols in the Contemporary South*, reviewed, 565.
*Mary McLeod Bethune: Building a Better World*, edited by Audrey Thomas McCluskey and Elaine M. Smith, reviewed, 262.
Massey, Gregory D., *John Laurens and the American Revolution*, reviewed, 101.
McCarley, Jennifer, review by, 415.
McCarthy, Kevin, review by, 379.
McCluskey, Audrey Thomas, and Elaine M. Smith, *Mary McLeod Bethune: Building a Better World*, reviewed, 262.
McEuen, Melissa A., review by, 121.
McEwan, Bonnie G., *Indians of the Greater Southeast: Historical Archaeology and Ethnohistory*, reviewed, 92.
McGrath, John T., *The French in Early Florida: In the Eye of the Hurricane*, reviewed, 387.
McMahon, Sean H., review by, 259.
McMurry, Richard M., *Atlanta 1864: Last Chance for the Confederacy*, reviewed, 250.
McNeill, John R., review by, 387.
McNight, Brian D., review by, 537.
Melosi, Martin V., review by, 142.
Messer, Stephen C., review by, 555.
*Miami’s Parrot Jungle and Gardens: The Colorful History of an Uncommon Attraction*, by Cory H. Gittner, reviewed, 412.
Milanich, Jerald T., “Frolicking Bears, Wet Vultures, and Other Mysteries: Amos Jay Cummings’s 1873 Description of Mounds in East-Central Florida,” 360; “The Historian’s Craft,” 375.
Miller, Howard, review by, 125.
Miller, James, review by, 148.
Miller, Vivien M.L., *Crime, Sexual Violence, and Clemency: Florida’s Pardon Board and the Penal System in the Progressive Era*, reviewed, 256.
Monaco, Chris, ed., *A Plan for the Abolition of Slavery, Consistently with the Interests of All Parties Concerned*, review, 105.
Morse, Roger A., *Richard Archbold and the Archbold Biological Station*, reviewed, 123.
*Mount Dora: The Rest of the Story, Plus!*, by R. Eugene Burley, reviewed, 136.
*The Mount Dorans: African American History Notes of a Florida Town*, by Vivian W. Owens, reviewed, 268.
Murray, Williamson, and Allan R. Millett, *A War to Be Won: Fighting the Second World War*, reviewed, 129.
**N**
*Nearby History: Exploring the Past Around You*, by David E. Kyvig and Myron A. Marty, reviewed, 152.
Nicholas, David A., review by, 393.
Ninety-Eight Days: A Geographer’s View of the Vicksburg Campaign, by Warren E. Grabau, reviewed, 252.
No Small Courage: A History of Women in the United States, edited by Nancy F. Cott, 406.
O
Oakes, James, “Larry Eugene River’s Slavery in Florida: A Review Essay,” 235.
O’Bryan, Carolyde Phillips, The Live Oak Trail, noted, 430.
Ogden, Laura, review by, 567.
O’Keefe, Kevin J., review by, 139.
Olwell, Robert, review by, 101.
On Becoming Cuban: Identity, Nationality, and Culture, by Louis A. Perez Jr., reviewed, 422.
Onuf, Peter S., Jefferson’s Empire: The Language of American Nationhood, reviewed, 246.
Ormond Beach, by Donald D. Spencer, noted, 429.
O’Shaughnessy, Andrew J., An Empire Divided: The American Revolution and the British Caribbean, reviewed, 98.
Owens, Vivian W., The Mount Dorans: African American History Notes of a Florida Town, reviewed, 268.
Ownby, Ted, review by, 146.
P
Palmer, Jason B., “Forgotten Sacrifice: Native American Involvement in the Construction of the Castillo de San Marcos,” 437.
Paquette, Robert L., review by, 98.
Patterson, Gordon, review by, 123.
Pauley, Bruce F., review by, 129.
Pearce, George F., Pensacola During the Civil War: A Thorn in the Side of the Confederacy, reviewed, 107.
Pendergast, Tom, Creating the Modern Man: American Magazines and Consumer Culture, 1900-1950, reviewed, 119.
Pensacola During the Civil War: A Thorn in the Side of the Confederacy, by George F. Pearce, reviewed, 107.
Perez, Louis A., Jr., On Becoming Cuban: Identity, Nationality, and Culture, reviewed, 422.
Perman, Michael, review by, 115; Struggle for Mastery: Disfranchisement in the South, 1888-1908, reviewed, 540.
Persons, Christine L., book notes by, 429.
*A Plan for the Abolition of Slavery, Consistently with the Interests of All Parties Concerned*, edited by Chris Monaco, reviewed, 105.
“Plumb Lines, Politics, and Projections: The Florida Everglades and the Wright Report Controversy,” by Aaron D. Purcell, 161.
Plunket, Robert, comp., *Walker Evans Florida*, reviewed, 127.
*Power versus Liberty: Madison, Hamilton, Wilson, and Jefferson*, by James H. Read, reviewed 393.
Price, Joseph L., ed., *From Season to Season: Sports as American Religion*, reviewed, 568.
Prince, Eldred E., Jr., review by, 570.
Prothero, Stephen, *Purified by Fire: A History of Cremation in America*, reviewed, 555.
Purcell, Aaron D., “Plumb Lines, Politics, and Projections: The Florida Everglades and the Wright Report Controversy,” 161.
*Purified by Fire: A History of Cremation in America*, by Stephen Prothero, reviewed, 555.
**Q**
**R**
Rabasa, Jose, *Writing Violence on the Northern Frontier: The Historiography of Sixteenth-Century New Mexico and Florida and the Legacy of Conquest*, reviewed, 389.
*Race Against Time: Culture and Separation in Natchez Since 1930*, by Jack E. Davis, reviewed, 270.
*RAF Wings over Florida: Memories of World War II British Air Cadets*, by Will Largent, reviewed, 264.
“Rassling a Governor: Defiance, Desegregation, Claude Kirk, and the Politics of Richard Nixon’s Southern Strategy,” by Randy Sanders, 332.
Rawlins, Joseph Thomas, review by, 266.
Ray, Celeste, *Highland Heritage: Scottish Americans in the American South*, reviewed, 550.
Read, James H., *Power versus Liberty: Madison, Hamilton, Wilson, and Jefferson*, reviewed 393.
*Redefining Southern Culture: Mind and Identity in the Modern South*, by James C. Cobb, reviewed, 148.
“Religion on Florida’s Territorial Frontiers,” by Ernest F. Dibble, 1.
A Requiem for the American Village, by Paul K. Conkin, reviewed, 150.
Reverby, Susan M., Tuskegee’s Truths: Rethinking the Tuskegee Syphilis Study, reviewed, 260.
Richard Archbold and the Archbold Biological Station, by Roger A. Morse, reviewed, 123.
Richards, Leonard L., The Slave Power: The Free North and Southern Domination, 1780-1860, reviewed, 528.
Rivers, Larry E., review by, 544.
Romancing the Folk: Public Memory & American Roots Music, by Benjamin Filene, reviewed, 146.
Rosen, Robert N., The Jewish Confederates, reviewed, 400.
Runyan, Timothy J., review by, 401.
Rutland, Robert Allen, ed., Clio’s Favorites: Leading Historians of the United States, 1945-2000, reviewed, 424.
S
“The Salesman and His Swamp: Dick Pope’s Cypress Gardens,” by Stephen E. Branch, 483.
Sanders, Randy, “Rassling a Governor: Defiance, Desegregation, Claude Kirk, and the Politics of Richard Nixon’s Southern Strategy,” 332.
Sarantakes, Nicholas Evan, review by, 561.
Sarduy, Pedro Perez, and Jean Stubbs, eds., Afro-Cuban Voices: On Race and Identity in Contemporary Cuba, reviewed, 420.
Saunders, Robert W., Sr., Bridging the Gap: Continuing the Florida NAACP Legacy of Harry T. Moore, reviewed, 416;
Saunders, Robert, Jr., review by, 565.
Scarborough, William K., review by, 111.
Science, Race, and Religion in the American South: John Bachman and the Charleston Circle of Naturalists, 1815-1895, by Lester Stephens, reviewed, 530.
Searching for the Bright Path: The Mississippi Choctaws from Prehistory to Removal, by James Taylor Carson, reviewed, 244.
Sizer, Lyde, review by, 406.
The Slave Power: The Free North and Southern Domination, 1780-1860, by Leonard L. Richards, reviewed, 528.
Smith, John David, Black Judas: William Hannibal Thomas and the American Negro, reviewed, 544.
Smith, Marvin T., *Coosa: The Rise and Fall of a Southeastern Mississippian Chiefdom*, reviewed, 385.
Smith, Matthew, reviews by, 420, 422.
Smith, Michael Thomas, review by, 113.
Smith, Roger C., reviews by, 94, 242.
Snapp, J. Russell, review by, 96.
Snyder, Robert E., reviews by, 127, 412.
*Soul by Soul: Life Inside the Antebellum Slave Market*, by Walter Johnson, reviewed, 103.
*Southern Aberrations: Writers of the American South and the Problems of Regionalism*, by Richard Gray, reviewed, 144.
*A Southern Practice: The Diary and Autobiography of Charles A. Hentz, M.D.*, edited by Steven M. Stowe, reviewed, 529.
Spanagel, David I., review by, 396.
*Spanish Colonial Gold Coins in the Florida Collection*, by Alan K. Craig, reviewed, 242.
*Spanish Colonial Silver Coins in the Florida Collection*, by Alan K. Craig, reviewed, 94.
“The Spanish Dedication Tablets from San Marcos de Apalache,” by Ryan J. Wheeler and Henry A. Baker, 78.
Spencer, Donald D., *Greetings from Orlando: A Historical Tour in Picture Postcards, 1900-1930*, noted, 429; *Ormond Beach*, noted, 429; *Elegance on the Halifax: The Story of the Ormond Hotel*, noted, 429; *Florida Citrus on Old Postcards*, noted, 429; *The Florida Alligator in Old Picture Postcards*, noted, 429.
Sprague, John T., *The Florida War*, reviewed, 532.
Ste. Claire, Dana, review by, 398.
Stephens, Lester, *Science, Race, and Religion in the American South: John Bachman and the Charleston Circle of Naturalists, 1815-1895*, reviewed, 530.
Stowe, Steven M., ed., *A Southern Practice: The Diary and Autobiography of Charles A. Hentz, M.D.*, reviewed, 529.
Strock, G. Michael, review by, 408.
*Struggle for Mastery: Disfranchisement in the South, 1888-1908*, by Michael Perman, reviewed, 540.
T
Taylor, Clarence, review by, 416.
Taylor, Robert A., reviews by, 109, 400.
Taylor, Thomas W., ed., *The Florida Lighthouse Trail*, reviewed, 379; review by, 381.
*Teaching Equality: Black Schools in the Age of Jim Crow*, by Adam Faircloth, reviewed, 545.
“Telegraphic Correspondence Relating to the Jacksonville Fire of 1901,” by Louis Zelenka, 225.
*This Astounding Close: The Road to Bennett Place*, by Mark L. Bradley, reviewed, 111.
Thomas, Eric, review by, 117.
Thomas, William G., *Lawyering for the Railroad: Business, Law, and Power in the New South*, reviewed, 117.
*Three Voyages*, by Rene Laudonniere, noted, 432.
*To Lead the Free World: American Nationalism and the Cultural Roots of the Cold War*, by John Fousek, reviewed, 561.
Tomberlin, Joseph A., review by, 545.
*Treasure of the Calusa: The Johnson/Wilcox Collection from Mound Key, Florida*, by Ryan J. Wheeler, noted, 431.
*Tuskegee’s Truths: Rethinking the Tuskegee Syphilis Study*, edited by Susan M. Reverby, reviewed, 260.
*200 Quick Looks at Florida History*, by James C. Clark, reviewed, 241.
**U**
**V**
Vickers, Elizabeth D., *We Will Have Music: The Story of the Greater Pensacola Symphony Orchestra*, reviewed, 266.
von Humboldt, Alexander, *The Island of Cuba*, noted, 431.
**W**
*Walker Evans Florida*, compiled by Robert Plunket, reviewed, 127.
Walters, Lori C., review by, 563.
*A War to Be Won: Fighting the Second World War*, by Williamson Murray and Allan R. Millett, reviewed, 129.
*We Will Have Music: The Story of the Greater Pensacola Symphony Orchestra*, by Elizabeth D. Vickers, reviewed, 266.
West, Thomas R., review by, 150.
Wheeler, Ryan J., and Henry A. Baker, “The Spanish Dedication Tablets from San Marcos de Apalache,” 78; *Treasure of the*
Calusa: The Johnson/Wilcox Collection from Mound Key, Florida, noted, 431.
Where These Memories Grow: History, Memory, and Southern Identity, edited by W. Fitzhugh Brundage, reviewed, 570.
The Wild East: A Biography of the Smoky Mountains, by Margaret Lynn Brown, reviewed, 557.
William Bartram and the American Revolution on the Southern Frontier, by Edward J. Cashin, reviewed, 96.
Williams, John Alexander, review by, 557.
Writing Violence on the Northern Frontier: The Historiography of Sixteenth-Century New Mexico and Florida and the Legacy of Conquest, by Jose Rabasa, reviewed, 389.
X
Y
Young, Jeffrey Robert, review by, 103.
Z
Zelenka, Louis, “Telegraphic Correspondence Relating to the Jacksonville Fire of 1901,” 225. | 87547ee5-005f-44e5-86c6-e18f222dcf25 | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 28,929 |
ΑΠΟΣΠΑΣΜΑ ΠΡΑΚΤΙΚΟΥ
18ης Συνεδρίασης / 16-12-2019
του Διοικητικού Συμβουλίου του ΕΚΠΑΑ
(ΚΥΑ 12935/15, ΦΕΚ 1247/Β/2015)
ΠΑΡΟΝΤΕΣ:
Η Πρόεδρος: Ζωή Βροντίση
Τα μέλη:
Αριστείδης Καλπίας (Αν. Προέδρου)
Κωνσταντίνος Παπασπυρόπουλος
Διονύσης Ασημακόπουλος
ΑΠΟΝΤΕΣ:
Τα μέλη:
Δήμητρα Λυμπεροπούλου
Τα μέλη:
Πέτρος Βαρελίδης (υποβολή παραίτησης κατά την 7 η συνεδρ. ΔΣ ΕΚΠΑΑ, 23/04/2019)
Ιωάννης Μαχαίρας(υποβολή παραίτησης: αρ. πρωτ. ΕΚΠΑΑ 1075/02-05-2019)
ΓΡΑΜΜΑΤΕΑΣ ΔΣ: Πέτρος Βαρελίδης (εκτ. χρέη 15 ης
Συνεδρίασης 2019)
ΑΠΟΦΑΣΗ 108 / 18 / 16-12-2019
Θέμα 7: Παροχή υπηρεσιών λογιστικής υποστήριξης του ΕΚΠΑΑ
Το Διοικητικό Συμβούλιο μετά από συζήτηση και αφού έλαβε υπόψη:
1. την υπ΄ αριθμ. 49465 Απόφαση ορισμού Προέδρου και Μελών του Δ.Σ. του Ε.Κ.Π.Α.Α. (ΦΕΚ 855/ΥΟΔΔ/25-11-2015)
2. τη γραπτή εισήγηση του εκτ. χρέη Διευθυντή του ΕΚΠΑΑ, κ. Π. Βαρελίδη (αρ. πρωτ. ΕΚΠΑΑ 2922/13-12-2019),
3. την ανταλλαγή απόψεων μεταξύ των μελών του Δ.Σ.
ΑΠΟΦΑΣΙΖΕΙ
Εγκρίνει ομόφωνα:
- την ανάθεση σε εξωτερικό συνεργάτη την Παροχή Υπηρεσιών Λογιστικής Υποστήριξης στο ΕΚΠΑΑ για ένα έτος, έως το ποσό των 12.000 ευρώ (μη συμπεριλαμβανομένου ΦΠΑ), καθώς και
- την εξουσιοδότηση του Δ/ντη του ΕΚΠΑΑ για τις απαραίτητες ενέργειες.
Η απόφαση επικυρώνεται αυθημερόν.
Ακριβές αντίγραφο του σχεδίου απόφασης εκ των Πρακτικών της 18ης Συνεδρίασης/16-12-2019 του Δ.Σ. του ΕΚΠΑΑ.
Με εντολή Προέδρου του ΔΣ ΕΚΠΑΑ,
O εκτ. χρέη Γραμματέως του ΔΣ ΕΚΠΑΑ Πέτρος Βαρελίδης
Σελ.
1 | <urn:uuid:074cef44-718b-45e4-b494-4c6b0cb716db> | HuggingFaceFW/finepdfs/tree/main/data/ell_Grek/train | finepdfs | ell_Grek | 1,473 |
CONSELL TRIBUTARI DE BARCELONA
MEMORIA 2021
CONSELL TRIBUTARI
MEMORIA 2021
Ajuntament de Barcelona
Composición del Consell Tributari
Presidente
Tomàs Font i Llovet
Vicepresidenta
Maria Dolores Arias Abellán
Vocales
Emili Soler Calucho (Hasta julio de 2021)
Antonia Agulló Agüero
Jaume Galofré i Crespi
Funcionarios adscritos
Secretario
Fernando Frias Valle (Hasta el 2 de noviembre de 2021)
Pedro Javier Morales Montoya ((Desde el 1 de diciembre de 2021)
Letradas/o
Carolina González Torres
María Caracuel González
Luis Bordallo Montalvo
Personal administrativo
M. Teresa Lopezosa Alcañiz
M. Àngels Alsina i Ribó
Pilar Gallardo García
El documento que tiene en sus manos presenta el trabajo realizado por el Consell Tributari de Barcelona durante el año 2021.
El Ayuntamiento de Barcelona fue pionero en la creación de este órgano independiente, haciendo uso de su autonomía local y su capacidad de organización ante una legislación que subestimaba las posibles reclamaciones de la ciudadanía. Hoy en día, el Consell Tributari de Barcelona se ha consolidado como una experiencia de éxito y son muchos los municipios de España que lo han tomado como modelo.
Además de ser un instrumento de control previo, el Consell Tributari de Barcelona es un elemento imprescindible en la resolución de conflictos entre la ciudadanía y la hacienda municipal. Gracias a sus dictámenes aseguramos que los nuevos instrumentos tributarios son conformes a la ley y garantizan la calidad técnica y jurídica.
En un año 2021 profundamente marcado por el impacto de la pandemia de la Covid-19, el Consell Tributari de Barcelona ha continuado dando respuesta a las cuestiones relacionadas con la gestión tributaria municipal. Lo demuestra que ha resuelto un total de 974 expedientes, 502 más que el año anterior. Además, ha elaborado 23 informes, entre los que se encuentran temas de plena actualidad, como es la interpretación del alcance y los efectos de la decisión del Tribunal Constitucional de invalidar la manera como se calcula el impuesto sobre el incremento de valor de los terrenos de naturaleza urbana (plusvalía).
Todos estos datos ponen de relieve la importante labor que desarrolla este órgano al servicio de la mejora de la actuación municipal en el ámbito tributario y la defensa de los derechos de las personas contribuyentes.
Quiero felicitar a todo el personal del Consell Tributari por el buen trabajo. Gracias por vuestro esfuerzo y profesionalidad ofreciendo este servicio de calidad, referente de rigor, transparencia y buena gestión municipal.
Ada Colau Ballano
La Alcaldesa de Barcelona
| Name | Position | Team |
|------------|-----------|---------------|
| John Smith | Forward | New York Knicks |
| Jane Doe | Guard | Los Angeles Lakers |
| Michael Johnson | Center | Houston Rockets |
| Sarah Lee | Point Guard | Boston Celtics |
| David Brown | Small Forward | Miami Heat |
Sumario
Prólogo 5
Introducción 12
PRIMERA PARTE: la aplicación de las ordenanzas fiscales vista a través de las reclamaciones 15
Ordenanza fiscal nº. 1.1. Impuesto sobre bienes inmuebles 15
1.- Exenciones 15
1.1.- Exención de los terrenos destinados a servicios indispensables para la explotación de líneas ferroviarias 15
1.2.- Exención del artículo 15 de la Ley 49/2002, de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo. Ayudas de Estado 15
1.2.1.- Colegio Mayor 15
1.2.2.- Instituto Religioso 17
2.- Valor catastral. Base imponible 19
2.1.- Insuficiente motivación del valor catastral aplicado e impugnación indirecta del valor catastral 19
2.2.- Falta de notificación previa del valor catastral 21
2.3.- Exclusión del coeficiente 1,40 por COVID-19 22
3.- Bonificaciones y cuota 23
3.1.- Bonificación por familia numerosa 23
3.1.1.- Impugnación de la ausencia de bonificación aplicable de oficio en el recibo del IBI 23
3.2.- Bonificación por obras 24
3.2.1.- Incumplimiento del plazo de presentación de la solicitud correspondiente por falta de referencia catastral del bien inmueble 24
3.3.- Ajuste a la capacidad económica de las cuotas durante el estado de alarma 24
4.- Recaudación 26
4.1.- Impugnación de la providencia de apremio 26
4.1.1.- Sistema de notificación electrónica 26
4.1.2.- Notificación en horario de oficinas 27
4.1.3.- Domiciliación bancaria 27
4.1.4.- Ausencia de notificación de la liquidación apremiada para su pago en periodo voluntario. Notificación con resultado de ausente en horario de portería 29
4.2.- Improcedencia de la vía de apremio iniciada sin previa resolución del recurso interpuesto frente a la liquidación correspondiente 30
5.- Procedimiento. Recursos 30
5.1.- Inadmisión por extemporaneidad e impugnación de actos de mero trámite 30
5.2.- Cómputo del plazo para recurrir 30
6.- Duplicidad de pago 31
7.- Tasa metropolitana 31
Ordenanza fiscal nº. 1.2. Impuesto sobre vehículos de tracción mecánica 33
1.- Hecho imponible 33
1.1.- Dar de baja el vehículo dentro del cuarto trimestre del año de la imposición 33
1.2.- Exportar un vehículo a otro país sin darlo de baja en el Registro de la Dirección General de Tráfico (RDGT) 33
1.3.- Simulación. Deslocalización a otro municipio diferente del de Barcelona 33
2.- Sujeto pasivo 44
3.- Exenciones y bonificaciones 44
3.1.- Exención o bonificación de la cuota del IVTM por la limitación establecida en la Ordenanza fiscal en las zonas de bajas emisiones 44
4.- Procedimiento 44
4.1.- Anulación de notificación. Falta de la actividad interruptora: prescripción 44
4.2.- Domiciliación de pago 45
4.3.- Recursos de alzada interpuestos extemporáneamente 46
Ordenanza fiscal nº. 1.3. Impuesto sobre el incremento de valor de los terrenos de naturaleza urbana 47
1.- Sobre la inconstitucionalidad del impuesto 47
2.- Sujeción al impuesto 47
2.1.- Inexistencia de incremento de valor 47
2.1.1.- Valores catastrales: No tienen entidad probatoria suficiente para desvirtuar las escrituras 47
2.1.2.- Arrendamiento financiero (leasing) 49
2.1.3.- Falta de identidad de los bienes 50
2.1.4.- Actualización de los valores con el IPC 51
2.1.5.- Valor contable: falta de entidad probatoria para considerarlo valor de adquisición o transmisión 52
2.1.6.- Cómputo de los gastos por daños 52
2.1.7.- Confiscatoriedad 53
2.2.- Inexistencia de transmisión 54
2.2.1.- Aportación no dineraria de rama de actividad 54
2.2.2.- Transmisión por apoderado. Revocación del poder 56
3.- Exenciones 56
3.1.- Entidad benéfica. Fundación bancaria 56
3.2.- Dación en pago. Compraventa con subrogación y cancelación de hipoteca 59
3.3.- Transmisión en régimen de concesión administrativa. Derecho real de superficie 61
4.- Devengo 61
4.1.- Transmisión mortis causa: fecha de la transmisión 61
4.2.- Condición suspensiva 62
4.3.- Deber de declarar y dies a quo para el cómputo de la prescripción 62
5.- Base imponible 63
5.1.- Fórmula de cálculo procedente 63
5.2.- Valor catastral 63
6.- Recaudación 64
6.1.- Improcedencia de la vía de apremio iniciada sin previa resolución del recurso interpuesto frente a la liquidación correspondiente 64
7.- Sanciones 65
7.1.- Falta de motivación de la culpabilidad 65
7.2.- Falta de autoliquidación 66
7.2.1.- Desconocimiento por residencia en otra Comunidad Autónoma 66
7.2.2.- Por existir una obligación legal de remisión de información por parte del Notario 66
7.3.- Procedimiento sancionador 67
7.3.1.- Falta de notificación de la sanción. Anulación del procedimiento de apremio e imposibilidad de un nueva liquidación 67
7.3.2.- Trámite de alegaciones 68
7.3.3.- Procedimiento de apremio: ejecución de la sanción 68
| Ordenanza fiscal nº. 1.4. Impuesto sobre actividades económicas | 70 |
|---------------------------------------------------------------|----|
| 1.- Hecho imponible. Alta de las actividades económicas no declaradas por el obligado tributario: “Airbnb” | 70 |
| 2.- Exenciones | 72 |
| 2.1.- Grupos de empresas: cifra de negocio | 72 |
| 2.2.- Mutuas de previsión social | 73 |
| 3.- Cuantificación del impuesto. La aplicación de la Regla 14, números 3 y 4 de la Instrucción del Impuesto | 73 |
| 4.- Bonificaciones. Incremento de plantilla | 75 |
| 5.- Recaudación | 76 |
| 5.1.- Procedimiento de apremio. Suspensión por silencio positivo ex artículo 117-3 de la LPACAP | 76 |
| 6.- Sanciones. Falta de motivación | 77 |
| 7.- Recursos. Recursos contra un acto que agota la vía administrativa ex artículo 127 LGT. Pie de recurso erróneo: retroacción de actuaciones | 78 |
| Ordenanza fiscal nº. 2.1. Impuesto sobre construcciones, instalaciones y obras | 79 |
|-------------------------------------------------------------------------------|----|
| 1.- Base imponible. Coste efectivo de ejecución de la obra: partidas no computables. Prueba | 79 |
| 2.- Bonificaciones. Forma de solicitarla | 81 |
| Ordenanza fiscal nº. 3.11. Tasas por la utilización privativa o el aprovechamiento especial del dominio público municipal y la prestación de otros servicios | 83 |
|--------------------------------------------------------------------------------------|----|
| 1.- Hecho imponible. Dominio público municipal no abierto al uso público | 83 |
| 2.- Vía de apremio respecto de entidad pública de la Generalitat de Catalunya | 85 |
| 3.- Recursos | 86 |
| 3.1.- Legitimación del promotor en el supuesto de licencia solicitada por el constructor | 86 |
| Ordenanza fiscal nº. 3.12 . Tasas por la utilización privativa o el aprovechamiento especial del dominio público municipal, a favor de empresas explotadoras de servicios de suministros de interés general | 88 |
|-----------------------------------------------------------------------------------------------------------------|----|
| 1.- Base imponible. Cuantificación | 88 |
| 2.- Infracción y sanción. Articulo 192 LGT 8 | 89 |
| Precios públicos por la prestación del servicio de recogida de residuos comerciales | 91 |
|-------------------------------------------------------------------------------------|----|
| 1.- Sujeción. Cambio de domicilio social y mantenimiento de la actividad en anterior domicilio social | 91 |
| Otros temas | 93 |
|------------|----|
| 1.- Reembolso de gastos de aval | 93 |
| 2.- Ejecución subsidiaria. Acto de trámite que no admite recurso | 94 |
| 3.- Reclamación en queja | 94 |
1.- Informe sobre la modificación de la Ordenanza fiscal 3.10, reguladora de las tasas por la utilización privativa o el aprovechamiento especial del dominio público municipal y la prestación de otros servicios (Exp. 690/21) 97
2.- Informe relativo a la creación de la Ordenanza fiscal 3.19, reguladora de Tasas por el mantenimiento de los servicios de prevención, extinción de incendios y salvamento (SPEIS). (Exp. 884/21) 100
3.- Informe respecto a la naturaleza tributaria de la reparación paisajística, derivada del uso excepcional del paisaje mediante publicidad, tanto si el soporte de la actividad publicitaria se encuentra situado en una propiedad privada, principalmente andamios de obra y los cierres de obra privada, como si se encuentra en espacios del dominio público municipal. (Exp. 970/21) 110
4.- Informe sobre la propuesta de proyecto normativo (ordenanza no fiscal) para las prestaciones patrimoniales de carácter público no tributarias para el despliegue de conductos portafibra óptica en el interior del alcantarillado. (PPCPT). (Exp. 1072/21) 115
5.- Informe sobre la modificación de la Ordenanza fiscal general. (Exp. 1102/21) 131
6.- Informe sobre la modificación de la Ordenanza fiscal 1.1, reguladora del impuesto sobre bienes inmuebles. (Exp. 1103/21) 134
7.- Informe sobre la modificación de la Ordenanza fiscal 1.2 reguladora del impuesto sobre vehículos de tracción mecánica. (Exp. 1104/21) 139
8.- Informe sobre la modificación de la Ordenanza fiscal 1.4 reguladora del impuesto sobre actividades económicas. (Exp. 1105/21) 141
9.- Informe sobre la modificación de la Ordenanza fiscal 2.1 reguladora del impuesto sobre construcciones, instalaciones y obras. (Exp. 1106/21) 145
10.- Informe sobre la modificación de la Ordenanza fiscal 2.2 reguladora del recargo al impuesto sobre estancias en establecimientos turísticos. (Exp. 1107/21) 148
11.- Informe sobre la modificación de la Ordenanza fiscal 3.1 reguladora de las tasas por servicios generales. (Exp. 1108/21) 6 151
12.- Informe sobre la modificación de la Ordenanza fiscal 3.2 reguladora de las tasas por servicios de prevención, extinción de incendios y salvamento. (Exp. 1109/21) 160
13.- Informe sobre la modificación de la Ordenanza fiscal 3.3 reguladora de las tasas por servicios urbanísticos. (Exp. 1110/21) 163
14.- Informe sobre la modificación de la Ordenanza fiscal 3.8 reguladora de las tasas por prestaciones de la Guardia Urbana y circulaciones especiales. (Exp. 1111/21) 169
15.- Informe sobre la modificación de la Ordenanza fiscal 3.9 reguladora de las tasas por la utilización privativa o el aprovechamiento especial del dominio público local y la prestación de otros servicios a favor de explotadores de servicios de telecomunicaciones para extender redes de comunicaciones electrónicas. (Exp. 1112/21) 171
16.- Informe sobre la modificación de la Ordenanza fiscal 3.13 reguladora de las tasas por servicios culturales. (Exp. 1113/21) 176
17.- Informe sobre la modificación de la Ordenanza fiscal 3.10 reguladora de las tasas por la utilización privativa o el aprovechamiento especial del dominio público municipal y la prestación de otros servicios. (Exp. 1123/21) 182
18.- Informe sobre si el Institut Municipal d’Habitatge i Rehabilitació (IMHAB) puede gozar de exención del impuesto sobre el incremento de valor de los terrenos de naturaleza urbana cuando reciba del Ayuntamiento de Barcelona la cesión de solares para la construcción de viviendas de protección social. (Exp. 1204/21) 191
19.- Informe sobre la modificación de la Ordenanza fiscal 3.18 reguladora de la tasa sobre la recogida domiciliaria de residuos. (Exp. 1218/21) 197
20.- Informe sobre la modificación de la Ordenanza fiscal 3.17 reguladora de la tasa por el aprovechamiento especial del dominio público local de las instalaciones de transporte de energía eléctrica, gas, agua e hidrocarburos. (Exp. 1225/21) 202
21.- Informe sobre la modificación de la Ordenanza fiscal 3.16 reguladora de las tasas por la utilización privativa o el aprovechamiento especial del dominio público municipal, a favor de empresas explotadoras de servicios de telefonía móvil. (Exp. 1322/21) 208
22.- Informe sobre la modificación de la Ordenanza fiscal 3.6 reguladora de la tasa de mercados. (Exp. 1335/21) 215
23.- Informe a petición de la Concejal de Comercio, Mercados, Consumo, Régimen Interior y Hacienda sobre la interpretación conjunta del alcance y efectos de la aplicación de la STC de 26/10/2021 i del RD Ley 26/2021, de 8 de noviembre. (Exp. 1416/21) 220
Anexo I
Expedientes tramitados 238
Anexo II
Clasificación por conceptos 239
Anexo III
Gráficos 240
El Consell Tributari de Barcelona es una institución viva que evoluciona a lo largo del tiempo para adaptarse a las nuevas circunstancias y necesidades. En 2021 ha sido testigo de esta característica.
En efecto, en la sesión del día 11 de marzo de 2021, la Comisión de Gobierno del Ayuntamiento de Barcelona aprobó la propuesta de modificación del Reglamento orgánico del Consell Tributari, y el Plenario del Consejo Municipal, en su sesión celebrada el día 23 de junio de 2021, adoptó el siguiente acuerdo: “APROBAR definitivamente la modificación del Reglamento Orgánico del Consell Tributari; y PUBLICAR el texto íntegro de la modificación en el Boletín Oficial de la Provincia, de conformidad con lo dispuesto en el artículo 70.2 de la Ley 7/1985, de 2 de abril, reguladora de las Bases del Régimen Local.”
El objeto de esta modificación, impulsada por el propio Consell y acogida por los órganos municipales, es adecuar la composición del Consell a los requerimientos actuales: por un lado, incrementado en uno el número de miembros del Consell, pasando de cinco a seis, lo que además facilita la renovación parcial por mitades, como indica la ley; y por otra parte, introduciendo la regla de atender al criterio de paridad de género en los nombramientos.
La Memoria justificativa del proyecto de modificación del Reglamento orgánico explica ampliamente las razones de la propuesta. Dice así:
“El Consell Tributari se creó el 20 de diciembre de 1988 como órgano especializado e independiente en el ámbito de los recursos en materia tributaria y se constituyó entonces con siete miembros. En 2000 se le añadió la función de dictamen preceptivo de las ordenanzas fiscales. Posteriormente, el art. 47 de la Ley 1/2006, del régimen especial de Barcelona, amplió las funciones del Consell a los informes solicitados por el Ayuntamiento, ampliando el número posible de miembros hasta 9. Sin embargo, el último Reglamento Orgánico del Consell aprobado en 2012, redujo el número de miembros a sólo cinco, pero esta limitación no se hizo efectiva hasta el nombramiento del actual Consell en septiembre de 2016.
Así pues, a lo largo de los treinta años de funcionamiento del Consell Tributari se han incrementado sucesivamente sus funciones, pero paralelamente se ha reducido su composición. Uno de los efectos de esta evolución ha sido la inevitable prolongación del plazo para resolver los expedientes, lo que está incidiendo gravemente en la razón de ser del Consell Tributari que es evitar el recurso a la jurisdicción contencioso-administrativa.
La experiencia transcurrida en los últimos cuatro años pone de manifiesto que en los momentos actuales estos cinco miembros resultan insuficientes para abordar el continuo incremento de los recursos de alzada que debe dictaminar preceptivamente, el también continuo incremento de las peticiones de informes tributarios que le viene formulando el Ayuntamiento, así como las cada vez más abundantes modificaciones de las ordenanzas fiscales.
En cuanto a los recursos de alzada, como pone de relieve la Alcaldesa en el prólogo a la memoria del Consell del año 2019, se constata un constante incremento de los recursos tramitados por el Consell, que se pone de manifiesto al comparar las memorias de los últimos años, pasando de una media aproximada de 250 recursos (años 2009-2013) a los 400 recursos de la actualidad (años 2014-2019), y que en 2020 han superado los 450. Sólo en enero de 2021 han ingresado en el Consell 300 expedientes.
En cuanto a número de informes que viene solicitando el Ayuntamiento en los dos últimos años (años 2019 y 2020) en relación con el anterior decenio (2008 a 2018) se ha pasado de una incidencia mínima con medias habituales en torno a 4 informes al año, a las actuales peticiones que alcanzan los 30
anuales. Es una tendencia que va al alza y que acredita la confianza del Ayuntamiento en el Consell Tributari, que dota de mayor seguridad jurídica a sus decisiones fiscales, pero la mayor complejidad y dificultad que normalmente implican estos informes exigen una mayor dedicación, poniendo en evidencia la insuficiencia del actual número de miembros del Consell.
Por lo que se refiere a las modificaciones de las ordenanzas fiscales, la dinámica de los últimos años pone de manifiesto que no se trata de la mera actualización periódica de las ordenanzas ya existentes, como ha sido habitual durante muchos años, sino que cada vez más se introducen regulaciones ex novo que obedecen a nuevas orientaciones de política fiscal, o a reformas en profundidad. Todo esto ofrece mayor complejidad y requiere una mayor dedicación de estudio y análisis.
En el momento actual concurren además unas circunstancias específicas que ya están provocando un mayor incremento de expedientes a resolver por el Consell Tributari. Por un lado, se están prolongando en el tiempo los efectos de las Sentencias del Tribunal Constitucional y del Tribunal Supremo relativas al impuesto de plusvalía, que están generando una conflictividad jurídica que aumenta y varía constantemente. Por otra parte, los efectos de la pandemia COVID-19 en la situación económica de la ciudadanía y en la situación fiscal del Ayuntamiento tienen unas consecuencias inmediatas en todos los diversos procedimientos que tramita el Consell Tributari y que desgraciadamente se prevé que prolonguen su proyección en los próximos años.
En este contexto, el análisis de organismos similares al Consell Tributari, como puede ser el Tribunal Económico Administrativo de Madrid, pone de relieve la gran diferencia organizativa, muy difícil de explicar. Éste último, entre presidente, vocales y ponentes adjuntos, que tienen atribuida la competencia de resolución de los expedientes, cuenta con 25 miembros. Aunque es cierto que el TEAM de Madrid despacha un mayor volumen de expedientes que el Consell Tributari, el dimensionamiento en la parte resolutiva, sin contar los letrados y técnicos superiores, es mucho más adecuada a la satisfacción de las necesidades de los servicios que no el Consell Tributari.
En este sentido se propone incrementar el número de miembros del Consell Tributari para que cuente con seis miembros en lugar de los cinco actuales; número par que, además, posibilita la aplicación más natural de la previsión de renovación por mitades establecida en el art. 47 de la Ley 1/2006.
Asimismo, se considera conveniente incorporar en el texto del Reglamento el criterio legal de atención al criterio de paridad de género en la composición de los órganos colegiados”.
El incremento del volumen de la tarea asignada al Consell es, sin duda, constante y es, como se ha visto, lo que ha motivado a aumentar el número de miembros del Consell. Si en 2020 se superaron los 450 expedientes, al año siguiente, 2021, el número ya había crecido hasta 974. Y asimismo se mantiene el nivel de la actividad de consulta, habiendo emitido el Consell Tributari 23 informes en 2021 a petición de la Concejalía de Hacienda. A ella, y al Secretario General del Ayuntamiento, agradecemos el apoyo a esta mejora orgánica que sin duda redundará en beneficio de los ciudadanos. Y con el apoyo de la gerencia, también el organigrama administrativo del Consell ha sido parcialmente reestructurado, de cara a la mejora de los puestos de trabajo.
Desde el punto de vista de la composición personal del Consell, en el mes de julio de ese mismo año 2021 se produjo la renuncia a su cargo del vocal del Consell Tributari Sr. Emili Soler Calucho. El Sr. Soler había sido nombrado vocal del Consell en junio de 2016, y su actuación en el Consell se ha caracterizado por su discreción y por su cordialidad. Ha sido una verdadera satisfacción compartir con él las tareas del Consell a lo largo de todo este periodo.
En otro orden de cosas, se ha producido el relevo en la Secretaría General del Consell Tributari. Su titular, Sr. Fernando Frías Valle llegó a la edad de jubilación en el mes de agosto, y le fue prorrogado el servicio activo hasta el 2 de noviembre de 2021. El Sr. Frías había accedido a la Secretaría General en 2010, cuando ya llevaba una amplia trayectoria en el Ayuntamiento, y a lo largo de todos estos años ha sido Secretario del órgano colegiado y director de la organización administrativa del Consell, tareas que ha desarrollado con gran profesionalidad y conocimiento jurídico-tributario. Con admirables cualidades humanas, ha sido un servidor público ejemplar.
Desde el 1 de diciembre de 2021 se ha incorporado a la Secretaría General del Consell el Sr. Pedro Javier Morales Montoya, que cuenta también con amplios conocimientos y larga experiencia en puestos de responsabilidad en la Hacienda municipal.
Por lo que respecta a la actividad del Consell a lo largo del año 2021, ya hemos indicado algunos datos numéricos que se completan con los que aparecen en los anexos de esta Memoria. Ni que decir tiene que el tema estrella ha sido el Impuesto de plusvalía, especialmente después de la Sentencia del Tribunal Constitucional 182/2021, de 26 de octubre de 2021, que declaró la inconstitucionalidad del sistema de cálculo del impuesto, lo que determinó la aprobación del Real Decreto Ley 26/2021, de 8 de noviembre, que adapta el Texto Refundido de la Ley Reguladora de las Haciendas Locales, a la jurisprudencia del Tribunal Constitucional. Aparte de los numerosos expedientes ordinarios, esto propició la petición de un informe por la Concejala de Comercio, Mercados, Consumo, Régimen Interior y Hacienda, que figura en la Segunda parte de la Memoria.
Aparte de lo anterior, el Consell ha resuelto cuestiones de gran relevancia general, como por ejemplo la de la deslocalización de los vehículos en otro municipio diferente al de Barcelona para esquivar su régimen fiscal.
En definitiva, la actualización organizativa y hacer frente a controversias de gran incidencia son algunas de las notas destacadas de la actividad del Consell Tributari durante el año 2021.
Tomàs Font i Llovet
Presidente
De los expedientes relativos al impuesto sobre bienes inmuebles (IBI) examinados por este Consell Tributari durante el año 2021, destacan los que a continuación se seleccionan en las siguientes materias:
1.- Exenciones
1.1.- Exención de los terrenos destinados a servicios indispensables para la explotación de las líneas ferroviarias
En los expedientes 475/21 y 476/21, se planteó el alcance de la exención contemplada en el artículo 62.1g) del TRLRHL, relativa a los terrenos destinados a servicios indispensables para la explotación de las líneas ferroviarias, en un doble sentido. En primer lugar, respecto al concepto de servicio indispensable para la explotación y, en segundo lugar, respecto a la superficie total a tener en cuenta para el cálculo del porcentaje atribuible a dichos servicios que resulta exento.
Tras examinar los precedentes del caso, el Consell determinó, en línea con la jurisprudencia aplicable y en particular, con la STSJ de 24 de febrero de 2011, así como con la Resolución del TEAR de Vizcaya de 24 de septiembre de 2002, que “el elemento decisivo para la calificación como «elemento indispensable» para la explotación de las líneas de ferrocarriles habrá de ser la inseparabilidad del servicio ferroviario y de su adecuada explotación” (STSJ de la Comunidad Valenciana de 10 de noviembre de 2000), por lo que no procede dicha calificación cuando los servicios “pueden ser prestados de forma autónoma y separada de los que ocupan la actividad (prestación del servicio ferroviario) objeto de la exención” (expediente 310/16), con independencia de que los mismos sean necesarios o incluso legalmente exigibles de acuerdo con la normativa laboral, aun cuando no se encuentren entre los expresamente excluidos del ámbito de la exención. En consecuencia, se denegó la exención para las superficies destinadas a vestuarios, comedor laboral y dependencias destinadas a labores administrativas (expediente 475/21) y a oficinas (expediente 476/21).
Respecto a la superficie total a tener en cuenta para el cálculo del porcentaje atribuible a dichos servicios que resulta exento, en ambos casos se estimó que debía ir referida a la totalidad de la finca y no sólo a la superficie construida, por lo que se rectificó el porcentaje exento.
1.2.- Exención del artículo 15 de la Ley 49/2002, de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo y Ayudas de Estado
1.2.1.- Colegio Mayor
En los expedientes 723/21 y 844/21, se consideró que si bien el Colegio Mayor recurrente cumplía en principio los requisitos de la Ley 49/2002 para tener derecho a la exención del impuesto pretendida, la normativa internacional a la que se refiere el artículo 1.3 de la citada ley y, en concreto, el artículo 107 TFUE, relativo a las
Ayudas de Estado, impedía el reconocimiento de dicha exención. Sin que a ello pudiera oponerse el principio de confianza legítima que deriva del principio de seguridad jurídica reconocido en el artículo 9.3 CE por el hecho de haberse reconocido la exención en ejercicios anteriores (expediente 103/2020).
El Colegio Mayor recurrente es una de las entidades previstas en el artículo 2 de la Ley 49/2002; es titular de un derecho de usufructo sobre el inmueble según título de donación otorgado a su favor en fecha 2.12.2019; no consta que en el inmueble se realicen actividades económicas consideradas no exentas del impuesto de sociedades; y consta documentación en el expediente que acredita que ha ejercido la opción por el régimen fiscal especial previsto en aquella Ley. Por este motivo, resultaría acreditado el cumplimiento de los requisitos de la Ley 49/2002, para tener derecho a la exención del impuesto pretendida.
Ahora bien, señala el Consell “el escenario normativo de ámbito europeo, y especialmente, la doctrina surgida con ocasión de la sentencia dictada por el Tribunal de Justicia de la Unión Europea (TJUE) de 27 de junio de 2017 ha supuesto que la amplitud del régimen de exenciones previsto en la Ley 49/2002 a favor de las entidades religiosas y las entidades sin fines lucrativos pueda colisionar con la normativa europea si su reconocimiento supone un conflicto con el derecho de la competencia de acuerdo con la incompatibilidad de las ayudas de Estado con el mercado interior según la previsión del artículo 107.1 del Tratado.
Así, en contraposición con el régimen legal estatal, la doctrina europea ha entendido que constituye una actividad económica cualquier actividad consistente en ofrecer bienes o servicios en un determinado mercado normalmente a cambio de una remuneración y ha recogido algunos ejemplos de actividades, que por su naturaleza, estructura de financiación y la existencia de entidades privadas competidoras dentro del mercado, deben ser consideradas actividades de naturaleza económicas y en consecuencia, su ejercicio puede estar comprendido en el ámbito de prohibición establecido en el artículo 107.1 del TFUE. Es por ello, que deberá hacerse un examen detallado de la naturaleza de las actividades desarrolladas por las entidades que pueden ser beneficiarias del régimen estatal de exenciones a fin de comprobar si su ejercicio supone un conflicto en el sentido del derecho europeo en materia de competencia.”
En el caso concreto, se constató que “Entre las actividades que la normativa europea ha entendido que tienen la consideración de actividades económicas, se encuentra la prestación de servicios educativos que no forman parte de la enseñanza obligatoria o que se financia esencialmente bien por fondos privados, bien por los propios estudiantes o usuarios. En este sentido, de acuerdo con la Ley Orgánica 6/2001, de 21 de diciembre, de Universidades, (LOU) los colegios mayores, son centros universitarios, integrados en la Universidad, que proporcionan residencia a los estudiantes y promueven la formación cultural y científica de los que en ellos residen, proyectando su actividad al servicio de la comunidad universitaria, aunando así funciones residenciales con actividades formativas accesorias comprendidas en la función educativa de la institución universitaria. El artículo 7 in fine de la LOU integra dentro de las universidades públicas aquellos otros centros o estructuras necesarios para el desempeño de sus funciones, entre los que se
encuentran los colegios mayores, como centros que sirven de apoyo al desarrollo de las funciones universitarias, lo que permite atribuir a los colegios mayores la condición de centros universitarios.
En definitiva, los servicios que presta un colegio mayor se encuadran en la categoría de actividades que la normativa europea ha atribuido la calificación de actividad económica, por tratarse de educación superior, que se financian a través de las aportaciones económicas de los residentes, resultando además que el servicio de hospedaje también se ofrece en el mercado por otros operadores económicos esencialmente de carácter privado. Por otro lado, la actividad propia del colegio mayor no se encuentra entre las actividades primarias llevadas a cabo por las universidades que la normativa europea ha considerado que no entran en el ámbito de las ayudas estatales, y que por tanto, le permitiría escapar del conflicto con el derecho de la competencia."
En consecuencia, a los efectos de valorar si el reconocimiento de la exención pretendida entraña en conflicto con la incompatibilidad prevista en el artículo 107 TFUE, se procedió a un examen detallado de la naturaleza de las actividades desarrolladas por la recurrente para determinar si la actividad desarrollada por ésta revestía carácter económico. Examen que concluyó en sentido afirmativo, no obstante la ausencia de alta en la matrícula del IAE, por lo que se desestimó la exención del IBI "por acreditarse que en el inmueble donde se encuentra emplazado el Colegio Mayor (...), la entidad desarrolla una actividad que la doctrina europea ha considerado que tiene carácter de actividad económica, ya que su reconocimiento supone un conflicto con el derecho de la competencia de acuerdo con la incompatibilidad de las ayudas de Estado con el mercado interior según la previsión contenida en el artículo 107 del TFUE."
En efecto, el citado Colegio Mayor, como centro adscrito a la Universidad de Barcelona presta los servicios propios de un colegio mayor, ofreciendo residencia a la comunidad educativa universitaria, según convenio marco firmado por la Fundación y la corporación de derecho público, siendo el número mínimo de estudiantes de la Universidad de Barcelona que se compromete a acoger el Colegio mayor de referencia el del 15% (2019) o 17% (2020) de las plazas disponibles, sin que del expediente resulte ningún condicionamiento respecto al origen de las demás usuarias.
1.2.2.- Instituto Religioso
En los expedientes 960/21 y 1136/21, el Instituto Religioso recurrente, titular del inmueble para el que se solicitaba la exención del artículo 15.2 de la ley 49/2002, lo había cedido en arrendamiento a una sociedad para destinarlo a centro educativo de enseñanza reglada y a otras actividades relacionadas o complementarias, con una duración inicial de 15 años a contar desde el 1 de septiembre de 2018.
Tras examinar ampliamente la normativa aplicable, el Acuerdo con la Santa Sede, y la evolución de la jurisprudencia al respecto, en particular las SSTS de 4 de abril de 2014 y de 10 de marzo de 2001, la STSJC de 19 de diciembre de 2003, y la STSJ de Baleares de 19 de junio de 2017, el Consell concluyó que la norma básica de aplicación al supuesto concreto es el art. 15.1 de la Ley 49/2002, de aplicación a la
Iglesia Católica, de acuerdo con su Disposición Adicional Novena, el cual excluye del ámbito de la exención a los inmuebles afectos a explotaciones económicas no exentas del Impuesto sobre Sociedades. “Según resulta del expediente, la Institución recurrente está dada de alta en el ejercicio de las actividades de los epígrafes 859 (arrendamiento de otros bienes muebles n.c.o.p.) y 861.2 (arrendamiento de locales industriales). En el ejercicio de esta última actividad tiene alquilado el inmueble a una escuela privada, a cambio de una remuneración. En la relación de explotaciones exentas del Impuesto sobre Sociedades del art. 7 de la Ley 49/2002, no figura la mencionada de arrendamientos de locales que, en consecuencia, se trataría de una actividad sujeta y, por tanto, no exenta del IBI”. “Por otro lado, no se ha aportado ninguna prueba que relacione la actividad de arrendamiento del inmueble con alguna de las finalidades a que se refiere el art. V del Acuerdo, lo que también impediría estimar la solicitud de exención interesada”.
No obstante, dado que “el problema que se plantea en el presente caso también se puede ver afectado por la normativa de la UE relativa a las Ayudas de Estado”, el Consell examinó esta cuestión concluyendo asimismo la incompatibilidad del disfrute de la exención solicitada con la normativa europea.
Concretamente, y al igual que en el supuesto anteriormente mencionado, “para valorar si el reconocimiento de la exención pretendida entra en conflicto con la incompatibilidad prevista en el artículo 107 TFUE”, se procedió a examinar si la actividad desarrollada por la entidad interesada revestía carácter económico, “dado que la doctrina europea ha entendido que constituye una actividad económica cualquier actividad consistente al ofrecer bienes o servicios en un determinado mercado realizada normalmente a cambio de una remuneración, entendida como la contrapartida económica al bien o servicio prestado.”
Para ello, el Consell consideró relevante destacar “que el derecho europeo en materia de competencia tiene por objeto únicamente la actividad de las empresas, con independencia de su estatuto jurídico y el modo de financiación, y por tanto, si una entidad no ejerce actividades económicas no es una empresa a efectos del derecho de la competencia.
“Si bien las entidades religiosas realizan una tarea eminentemente religiosa, espiritual y social, es innegable que en el contexto actual desarrollan actividades que no se limitan a las de carácter estrictamente religioso, sino que ofrecen todo tipo de bienes y servicios dentro del mercado, compitiendo con otros operadores económicos, especialmente en los sectores sanitario, educativo, inmobiliario o residencial.
Si bien no es posible hacer una lista exhaustiva de las actividades que a priori pueden tener la consideración de actividades económicas, la doctrina europea ha recogido algunos ejemplos de actividades que por su naturaleza, estructura de financiación y la existencia de entidades privadas competidoras dentro del mercado, tienen que ser consideradas actividades de naturaleza económica.
En estos casos, se tendrá que examinar si estas actividades son propias de una empresa en el sentido del derecho europeo en materia de competencia, y en cada caso concreto, valorar el carácter económico o no de la actividad desarrollada por quien
pretende el beneficio fiscal. A tal fin, la Administración tributaria podrá tener en cuenta los medios de prueba que pueden ser utilizados en los procedimientos tributarios, y así, podrá considerar como titular de cualquier bien, derecho, empresa, servicio, actividad, explotación o función a quien figure como tal en un registro fiscal o en otros de carácter público, salvo prueba en contra.
En este sentido, la interesada (...) consta dada de alta en el ejercicio de las actividades de los epígrafes 859 (Arrendamiento de otros bienes muebles n.c.o.p.) y 861.2 (Arrendamiento de locales industriales). Asimismo, ha quedado acreditado en el expediente que el inmueble que es objeto de este expediente, situado en la calle (...) de Barcelona, titularidad de la entidad recurrente, donde se encuentra emplazado el centro educativo (...) es objeto de arrendamiento a favor de la sociedad (...) según contrato de arrendamiento suscrito entre las partes y elevado a público en fecha 18 de abril de 2018.
En el marco legislativo estatal, tienen la consideración de actividades económicas aquellas recogidas en el Real Decreto Legislativo 1175/1990, de 28 de septiembre, por el que se aprueban las tarifas y la instrucción del Impuesto sobre actividades económicas, y en el ámbito europeo, en el Reglamento (CE) N°1893/2006 del Parlamento Europeo y del Consejo de 20 de diciembre de 2006, por el que se establece la nomenclatura estadística de actividades económicas NACE Revisión 2.
Así pues, de los datos que resultan del registro público que comprende las actividades ejercidas por los obligados tributarios, se tiene que concluir que la entidad interesada desarrolla actividades consideradas explotaciones económicas que entran en conflicto con la incompatibilidad prevista en el artículo 107 TFUE, y por tanto, el reconocimiento del beneficio fiscal pretendido supondría un conflicto con el derecho de la competencia de acuerdo con la incompatibilidad de las ayudas de Estado con el mercado interior según la previsión del artículo 107.1 del Tratado.”
2.- Valor catastral. Base imponible
2.1.- Insuficiente motivación del valor catastral aplicado e impugnación indirecta del valor catastral
En el expediente 280/20, la interesada alegaba que si bien es doctrina jurisprudencial que no es posible la impugnación del valor catastral del bien inmueble con motivo de la impugnación del acto de liquidación, el Tribunal Supremo ha admitido que sí es viable dicha impugnación en determinadas situaciones, aun cuando dicho valor haya adquirido firmeza, cuando se dan circunstancias excepcionales, sobrevinidas, análogas o similares, citando al respecto las sentencias del Alto Tribunal de 4 de marzo de 2019 y 19 de febrero de 2019. Partiendo de dicha premisa, alega una insuficiente motivación del valor catastral asignado al inmueble y acompaña un informe de valoración elaborado por un arquitecto técnico, en el que se pone de manifiesto la discrepancia con la superficie de zonas comunes previa a aplicar el coeficiente de participación y el valor unitario previo de repercusión del suelo, que ha comportado que la nueva valoración asignada al inmueble exceda el valor de mercado del bien inmueble.
Entrando en el análisis de las alegaciones formuladas en cuanto a la impugnación indirecta del valor catastral planteado por la interesada a través de la impugnación de la liquidación, el Consell, tras realizar un detallado estudio de la evolución de la jurisprudencia del TS en la materia, concluyó la improcedencia en este caso concreto de la impugnación realizada.
La extensión de los supuestos en que dicha impugnación indirecta resulta procedente de acuerdo con las sentencias del Tribunal Supremo de 19.02.2019 y 4.03.2019, citadas por la recurrente, que declaran que los artículos 65 y 77.1º y 5º del TRLHL, y el artículo 4 del TRLCI deben interpretarse en el sentido de permitir la discusión del valor catastral del inmueble, aun siendo firme, si se dan circunstancias excepcionales, sobrevenidas, análogas o similares, ha sido precisada posteriormente por el Alto tribunal en su reciente sentencia de 5 de mayo de 2020 (rec. núm 6950/2018).
En el FJ 7º de dicha sentencia, el TS precisa esa referencia a determinados casos excepcionales y constatados de manera rigurosa y singularizada que también pudieran justificar la impugnación de los actos catastrales con ocasión de impugnarse la liquidación tributaria, a que aludían las precedentes sentencias de 2019 antes citadas, en los siguientes términos:
“Dijimos, en efecto, en aquellas sentencias lo siguiente:
“El dato esencial para constatar tales casos estará constituido por la constancia de hechos sobrevenidos a la valoración catastral determinante de la liquidación litigiosa que evidencien su invalidez, siempre que se vean acompañados de estas circunstancias:
- que las razones de esa invalidez hayan sido reconocidas por resoluciones de los órganos catastrales o económicos-administrativos, o por resoluciones judiciales, para casos de sustancial similitud;
- que el interesado las haya hecho valer para su situación individual ante los órganos catastrales o económico-administrativos y no haya recibido respuesta dentro del plazo que legal o reglamentariamente resulten de aplicación, colocándolo en una situación de tener que soportar una dilación que resulte grave para sus intereses económicos; y
- que en la impugnación jurisdiccional de esos valores catastrales, que sea planteada dirigiéndola directamente contra el acto principal de liquidación, el Ayuntamiento no haya rebatido eficazmente las concretas razones de invalidez que hayan sido aducidas contra el Valor catastral aplicado en la liquidación.
En apoyo y como complemento de esto último debe añadirse lo siguiente.
(i) El valor catastral singulariza en el IBI la concreta capacidad económica que grava este tributo municipal y, de esta manera, a través del mismo se materializa el cumplimiento del mandato constitucional del artículo 31 CE. Por lo cual, en los casos excepcionales que acaban de ser apuntados, resulta contraria al anterior postulado constitucional una aplicación rígida de ese sistema dual que se ha venido mencionando que impida revisar tal valor catastral en el proceso jurisdiccional.”
(ii) Es, asimismo, contrario al principio constitucional de eficacia administrativa (artículo 103.1 CE) imponer al obligado tributario la carga de soportar una indebida dilación administrativa, máxime cuando le acarrea importantes perjuicios económicos.
(iii) La apreciación de los casos encuadrambles en este segundo grupo de excepciones se hará de manera casuística o singularizada, mediante un enjuiciamiento que constate la justificación de las razones esgrimidas para sostener la improcedencia del valor catastral aplicado en la liquidación litigiosa”
Aplicando dicha doctrina al caso concreto, el Consell Tributari consideró que en el caso objeto de este expediente no se daba “ninguno de los casos en que de manera excepcional, el Tribunal Supremo admite la impugnación del valor catastral con ocasión de la impugnación de la liquidación, habiendo quedado ya expuesto que la fase de gestión catastral se notificó debidamente al titular catastral del inmueble, constando la notificación del acuerdo conteniendo el nuevo valor catastral resultante del procedimiento de valoración colectiva de carácter general llevado a cabo en el municipio de Barcelona, el día 16.11.2017 según justificante de recepción incorporado al expediente, sin que la interesada utilizara la vía impugnatoria propia de estos actos o sea el correspondiente recurso de reposición y/o reclamación económico-administrativa, por lo que dicho valor devino firme y consentido, sin que pueda esta Administración más que practicar las liquidaciones correspondientes y recaudar el impuesto en cumplimiento estricto de la competencia otorgada por la Ley en el sentido antes expuesto.” “En el mismo sentido se ha pronunciado este Consell Tributari, entre otros, en el expediente 574/21.”
2.2.- Falta de notificación previa del valor catastral
En el expediente 574/21, relativo a un bien inmueble de características especiales, la interesada alegaba disconformidad con el valor catastral aplicado, así como ausencia de notificación previa del valor catastral.
En este caso concreto el valor catastral aplicado era resultado de un procedimiento de inspección catastral en el que se acreditó la existencia de una alteración de la descripción catastral no declarada consistente en la realización de una nueva construcción de 29 depósitos sobre un derecho de superficie, por lo que su Impugnación fue rechazada por el Consell en base a la doctrina que ha sido expuesta en el apartado anterior.
En cuanto a la falta de notificación previa del valor catastral, en el expediente resultaba acreditado que el procedimiento de inspección catastral antes mencionado, se había realizado con el titular catastral del inmueble que constaba así inscrito en la matrícula del Catastro en aquel momento, la sociedad (...) que constaba inscrita como titular de un derecho de superficie, y la Autoridad Portuaria de Barcelona como propietaria.
En consecuencia, los nuevos valores catastrales resultantes de la inspección llevada a cabo por la Gerencia del Catastro sí fueron notificados en fecha 2 de febrero de 2015, con efectos desde el 10 de julio de 2013, a quien en aquel momento figuraba como titular catastral y obligado al pago del impuesto, la sociedad (...), entidad a
la que asimismo le fueron practicadas y notificadas las liquidaciones de los años 2014 y 2015 correspondientes a dicha regularización catastral y que ésta recurrió alegando error en la determinación del sujeto pasivo.
Por consiguiente, tal y como concluía el IMHB, no concurriría en el presente supuesto la ausencia de notificación del valor catastral que permitiría en su caso la aplicación de la consolidada jurisprudencia del TS relativa a la ineficacia de los valores catastrales que no han sido objeto de comunicación (STS 17 de noviembre de 2001, rec. núm. 2611/1996, y STS 17 de noviembre de 1997, rec. núm. 3021/1992). El supuesto que da origen al presente expediente se concreta en un mero cambio de sujeto pasivo contribuyente.
Por tanto, concluye el Consell, resulta de aplicación la doctrina legal fijada por el TS en su sentencia de 23 de enero de 1999, según la cual:
“(…) la valoración catastral de un inmueble ha de ser notificada en tiempo y forma al sujeto pasivo que corresponda, en el momento de producirse el establecimiento o revisión de aquél o se produzca cualquier modificación que no venga establecida por ley y sea meramente porcentual, sin que sea obligado volver a notificar la referida valoración a los sucesivos sujetos pasivos para la validez de las liquidaciones que a éstos se dirigen con posterioridad a su alta en el Padrón del Tributo y sin que es ausencia de notificación del valor catastral, anteriormente establecido o revisado produzca indefensión (…)”.
Sentido en el que se ha pronunciado reiteradamente el Consell Tributari, entre otros, en el expediente 294/10, y que confirma la consulta de la SG de Tributos Locales núm. V3434-13 de 26 de noviembre de 2013.
2.3.- Exclusión del coeficiente 1,40 por COVID-19
En estrecha relación con la ausencia de competencia del Ayuntamiento en materia de valoración catastral, se han de situar los expedientes 877/21 y 930/21. En estos expedientes, diversas empresas de hostelería impugnaron las liquidaciones del IBI de los ejercicios en los que su actividad estuvo afectada por la pandemia COVID-19, solicitando la disminución del valor catastral aplicable a los inmuebles en los cuales desarrollaban dicha actividad excluyendo del valor catastral correspondiente el coeficiente GB (1,40). Dicho coeficiente, previsto en la Norma 16 del Real Decreto 1020/1993 de 25 de junio, por el que se aprueban las Normas Técnicas de Valoración y el Cuadro Marco de Valores del Suelo, está referido a los gastos de producción y beneficios de la actividad empresarial de promoción. A estos efectos solicitan la aplicación de la Sentencia de la Sala de lo Contencioso Administrativo, Sección 2ª, del Tribunal Supremo, de 25 de febrero de 2021 (Recurso nº 117/2019) relativa a la no aplicación en la valoración catastral de dicho coeficiente en relación con productos inmobiliarios muy específicos que ya nacen con restricciones de no comercialización, por parte de la Gerencia del Catastro.
Dicha alegación hubo de ser rechazada por no ser competencia del Ayuntamiento entrar en el análisis de si procede o no la aplicación, del coeficiente GB (1,40) en los valores catastrales de los inmuebles de referencia, ni proceder, en consecuencia, con la alteración del valor catastral cuya determinación y modificación corresponde únicamente a la Dirección General del Catastro. Así lo establecen expresamen-
te el artículo 4 del Real Decreto Legislativo 1/2004, de 5 de marzo, por el que se
aprueba el texto refundido de la Ley del Catastro Inmobiliario y el artículo 77 del
RD Legislativo 2/2004, de 5 de marzo, por el que se aprueba el Texto refundido de
la Ley reguladora de las haciendas locales. Y en el mismo sentido, la CV de la DGT
nº 0035-17 de fecha 10 de octubre de 2017 y la Sentencia núm. 1202/2015, de 20
de noviembre, de la Sala de lo Contencioso Administrativo, Sección 1ª del Tribunal
Superior de Justicia de Cataluña (JUR\2016\13683).
3.- Bonificaciones y cuota
3.1.- Bonificación por familia numerosa
3.1.1.- Impugnación de la ausencia de aplicación de bonificación aplicable de oficio en el recibo del IBI
La OF para el año 2016 incorporó un nuevo párrafo a su artículo 9.6, que regula la
bonificación por familia numerosa como una bonificación de carácter automático que
ha de ser aplicada de oficio por la Administración en base a los datos que obran en su
poder, en el que se dispuso que en los casos en que la citada bonificación no constara
aplicada en el recibo del IBI, el interesado debería solicitarla dentro de los plazos que
establece el artículo 99 de la OFG, relativo al régimen general aplicable a las exen-
ciones bonificaciones y reducciones de carácter rogado. Dado el carácter automático
de la bonificación, en el expediente 519/19, el Consell consideró que la remisión del
artículo 9.6 de la OP del IBI al artículo 99 de la OFG, a efectos exclusivamente de los
plazos aplicables para solicitar la rectificación, no podía surtir el efecto de transfor-
mar en rogada una bonificación que ha de ser aplicada de oficio, correspondiendo a
la solicitud del interesado la naturaleza de comunicación. En consecuencia, atendi-
das las circunstancias del caso concreto, y en particular, la aplicación de oficio de la
citada bonificación en los ejercicios anterior y posterior al cuestionado, el Consell
propuso la estimación del recurso en los siguientes términos:
“Hay que reiterar que el Ayuntamiento debe asentar exclusivamente su decisión
en la información facilitada por otro ente público, en este caso la Generalitat de
Catalunya, lo que exige que se dé al interesado la posibilidad de reaccionar ante
una situación que no es consecuencia de sus actos. Por tanto, cuando este último y
en este caso concreto, sustentado por la propia actuación de la Administración que
reconoce la exención respecto de los años 2015 y 2017, reacciona ante su omisión,
aunque sea fuera de plazo, no está cumpliendo con el deber de solicitar una exen-
ción rogada sino con la manifestación ante la Administración de una situación que
no concuerda con la que considera coincidente con los hechos reales respecto a una
bonificación que se aplica de oficio. Por tanto, la resolución con la que la Adminis-
tración da respuesta a esta comunicación no puede basarse en la consideración ex-
clusiva del incumplimiento del plazo previsto en el artículo 99.1b) de la OFG sobre
todo si se tiene en cuenta que la propia Administración ha reconocido la bonifica-
ción en los periodos impositivos anterior y posterior al ahora controvertido sin que
conste ninguna referencia, ni siquiera básica, sobre las circunstancias que han lle-
vado a la no inclusión de la exención en el acto de liquidación correspondiente. En
consecuencia, en este caso particular, no cabe sino reconocer la bonificación controvertida en concordancia con la realizada en los períodos impositivos de 2015 y de 2017. Reconocimiento que además se asienta en la imposibilidad, manifestada por el IMH, de acceso a la información en la que basó su actuación.”
3.2.- Bonificación por obras
3.2.1.- Incumplimiento del plazo de presentación de la solicitud correspondiente por falta de referencia catastral del bien inmueble
En el expediente 1158/21, el interesado alegaba la ausencia de referencias catastrales de la finca en obras para justificar la ausencia de presentación en plazo de la solicitud de bonificación por obras de carácter rogado que contempla el artículo 9 de la OF. El Consell consideró que si bien de los términos del artículo 9.2 de la Ordenanza aplicable “se deriva que con la presentación de la solicitud debe ponerse en conocimiento del Ayuntamiento la referencia catastral del inmueble afectado. Esta comunicación es un requisito necesario para que la Administración pueda reconocer la bonificación pero no para admitir la solicitud de la misma. Es decir, el interesado podría haber manifestado en la solicitud presentada temporalmente la imposibilidad de cumplimiento del deber de comunicación de referencia basada en que la asignación de la referencia catastral que corresponde a la Administración estatal no se ha producido por causas no imputables a su actividad e instando al órgano municipal competente a que, en su caso, se pronunciara respecto de la petición de bonificación”. Razón por la cual la alegación no puede ser estimada.
3.3.- Ajuste a la capacidad económica de las cuotas durante el estado de alarma
Con motivo de la pandemia por COVID-19, el Consell Tributari ha examinado 118 expedientes en los que diversas empresas hoteleras y alguna dedicada a servicios, solicitaban el ajuste de la cuota tributaria del IBI del ejercicio 2021 de forma proporcionada a la pérdida de capacidad económica del sector hotelero en el municipio.
Alegan los interesados que, tras decretarse el estado de alarma, no ha sido posible ejercer la actividad de servicio de hospedaje en los inmuebles de referencia, por lo que no han podido obtener rendimiento económico del uso de los citados bienes. En consecuencia consideran que la exigencia del pago de las cuotas del Impuesto sobre Bienes Inmuebles correspondientes al ejercicio 2021 es contraria al principio de capacidad económica recogido en el artículo 31.1 CE.
Sin embargo, lo cierto es que, como señala el Consell, “el hecho de que los inmuebles se usen para el desempeño de la actividad económica de hotel no resulta relevante a efectos de la realización del hecho imponible de este impuesto, más allá de que el tipo de uso pueda condicionar el valor catastral asignado a los mismos bienes”.
“Este impuesto municipal tiene una naturaleza de carácter real y objetivo. La materia imponible es patrimonial, se grava el patrimonio inmobiliario (...) (su) hecho imponible es la titularidad de una serie de derechos sobre inmuebles rústicos y urbanos y sobre inmuebles de características especiales, (...) el devengo del impuesto
(tiene lugar) el primer día del periodo impositivo, esto último, de acuerdo con lo que establece el artículo 75 TRLRHL”, y el periodo impositivo es anual. De ahí que no sea relevante a efectos de este impuesto el hecho de que “el sujeto pasivo del impuesto pierda su condición de titular dominical del bien o del derecho real o de la concesión administrativa constituida sobre el mismo durante el periodo impositivo”, o cual sea “la intensidad de uso que se haga del inmueble, o si se desempeña una actividad económica en él. Lo relevante, a efectos de la realización del hecho imponible y de su devengo, es la titularidad de uno de esos derechos sobre el bien inmueble y quién era titular de ese derecho el primer día del periodo impositivo. De manera que un sujeto pasivo puede ser propietario de un inmueble, y no hacer uso del mismo, y no por ello deja de realizarse el hecho imponible de este impuesto, ni de devengarse el impuesto en la totalidad de su cuota.
En un sentido similar se viene manifestando la Dirección General de Tributos en las diversas contestaciones a consultas planteadas sobre una cuestión equiparable a la que ahora se analiza. Nos estamos refiriendo a sí, a efectos de la imputación de rentas inmobiliarias en el Impuesto sobre la Renta de las Persona Físicas por aquellos inmuebles distintos de la vivienda habitual y a disposición de sus titulares, debe excluirse el tiempo al que se extienda el estado de alarma derivado de la epidemia de COVID-19, teniendo en cuenta la obligación de confinamiento y la limitación de desplazamientos que dicho estado implica. Pues bien, la Dirección General de Tributos está pronunciándose en las consultas planteadas en contra de la exclusión del periodo de tiempo mencionado y a favor de la imputación de rentas a pesar de las restricciones a la movilidad acordadas como consecuencia de la crisis sanitaria ocasionada por el COVID-19 y que han impedido a sus titulares ocupar sus segundas residencias por imposibilidad de desplazarse a ellas. En tales supuestos, el órgano administrativo al que nos venimos refiriendo, en ejercicio de la competencia que tiene atribuida como departamento encargado de la propuesta, elaboración e interpretación de la normativa del régimen tributario general y de las figuras tributarias no atribuidas expresamente a otros órganos del Ministerio de Hacienda y Función Pública, viene manifestando:
“El precepto citado (se refiere al art. 85 de la Ley 35/2006, de 28 de noviembre) tiene como finalidad someter a gravamen una capacidad económica puesta de manifiesto por la titularidad de un inmueble o de un derecho real sobre el mismo, pero excluyendo la vivienda habitual.
Debe tenerse en cuenta que la imputación de rentas inmobiliarias no tiene en cuenta la utilización efectiva de la segunda vivienda sino su disponibilidad a favor de su titular, sin que la Ley atienda a circunstancias que puedan afectar a dicha utilización, tales como la enfermedad, el trabajo u otras que determinen la no posibilidad de utilización de la segunda vivienda, al limitar la Ley los casos en los que no procede la imputación de rentas inmobiliarias únicamente a los siguientes casos tasados: afectación del inmueble a una actividad económica, que el inmueble genere rendimientos de capital, que se encuentre en construcción y que no sea susceptible de uso por razones urbanísticas, sin que el supuesto al que se refiere la consulta corresponda a uno de ellos, por lo que procede la imputación de rentas inmobiliarias prevista en el artículo 85 de la Ley del Impuesto, por el referido inmueble del que es propietario la consultante.” (Contestación a consulta V1659 21, y en similares términos, contestación a consulta V1368-20, entre otras).
Este planteamiento, si bien relativo a un impuesto diferente y con una naturaleza jurídica distinta, puede entenderse aplicable al presente caso por el carácter objetivo del rendimiento que se grava en tanto es expresión de una capacidad económica de pago puesta de manifiesto por la mera titularidad de un bien inmueble y por el hecho de no existir tampoco en el Impuesto sobre Bienes Inmuebles previsión normativa alguna que permita atender a la existencia de restricciones a la utilización del bien para disminuir la carga tributaria. Más aún, cuando la disponibilidad para el uso, que forma parte del supuesto gravado en el impuesto sobre la renta de las personas físicas, carece de relevancia en el IBI que grava la mera titularidad.
Además, cabe recordar que existe reserva de ley tributaria en esta materia; por lo que solo por Ley se puede regular el establecimiento, modificación, supresión y prórroga de las exenciones, reducciones, bonificaciones, deducciones y otros beneficios e incentivos fiscales, de acuerdo con el artículo 8 letra d) de la Ley 58/2003, de 17 de diciembre, general tributaria y en particular, específicamente, conforme al artículo 9.1 del TRLRHL.
Por tanto, aunque se haya decretado el estado de alarma, el hecho imponible de este impuesto se ha producido igualmente, sin que se haya previsto a fecha de hoy la aplicación de ningún beneficio al respecto mediante una norma con rango de Ley."
4.- Recaudación
Entre la impugnaciones de la vía de apremio que han sido examinadas por el Consell durante este período destacan los expedientes que a continuación se relacionan relativos a las notificaciones de la providencia de apremio (expedientes 369/21 y 1158/21); a la existencia de domiciliación bancaria del cobro (expediente 312/21); y a la falta de notificación de la liquidación para su pago en periodo voluntario (expediente 305/21).
Asimismo, destaca en este apartado la aplicación de la reciente doctrina legal (STS núm. 586/2020, de 28 de mayo), que impide la apertura del procedimiento de apremio estando pendiente la resolución de la impugnación relativa a la liquidación correspondiente (expediente 865/21).
4.1.- Impugnación de la providencia de apremio
4.1.1.- Sistema de notificación electrónica
En el expediente 1158/21, la interesada manifestaba su disconformidad con el sistema de notificación electrónica de la providencia de apremio, basando su alegación, por un lado, en la disposición final séptima de la Ley 39/2015, de 1 de octubre de Procedimiento administrativo común de las Administraciones públicas, y por otra, en la falta de la comunicación o aviso previstos en el artículo 41.6 de la misma ley.
Tras el examen pormenorizado del régimen legal de la notificación electrónica contenido en los artículos 43; 14.2,a); 41.6 y DF7ª de la mencionada Ley 39/2015, el Consell concluyó la plena adecuación al mismo de las notificaciones practicadas
“según se desprende de la documentación que obra en el expediente, puesto que no consta que el recurrente realizara ninguna actividad respecto del deber de comunicar los datos previstos en el transcritto artículo 41.6 a los efectos del preceptivo aviso por parte de la Administración, hecho este último no acreditado y, además, no tiene efectos invalidantes. No puede olvidarse que no se regula, en el conjunto normativo aplicable a esta clase de notificaciones, un deber general de comunicación previo del sistema de notificaciones electrónicas a los administrados. Asimismo, sin perjuicio del momento de entrada en vigor de los preceptos reguladores de las notificaciones electrónicas, puede manifestarse que el recurso tiene por objeto la providencia de apremio con número de recibo (...) notificada el día 6-4-21. En consecuencia no cabe sino desestimar la pretensión del interesado.”
4.1.2.- Notificación en horario de oficinas
En el expediente 369/21, la interesada alegaba que que las providencias de apremio emitidas para el cobro del impuesto sobre bienes inmuebles no habían sido notificadas correctamente, por no haber sido entregadas personalmente las mismas a pesar de hallarse personal trabajando en el local de notificación en los horarios consignados en los intentos de notificación, motivo por el cual consideraba que la diligencia de embargo, y la diligencia de actuación previa al embargo de inmuebles, debían ser anuladas.
Examinados los datos consignados en el expediente, el Consell concluyó la insuficiencia de la prueba aportada en los siguiente términos: “tanto las notificaciones de las liquidaciones como las de las providencias de apremio se ajustan a derecho, por haberse realizado de acuerdo con la legislación vigente, en particular en los artículos 109, 110, 111 y 112 de la LGT, tal y como se desprende de la documentación incorporada al expediente entre la que se incluye la aportada por el recurrente de la que no se desprende prueba suficiente que permita anular los actos administrativos relacionados en los antecedentes de esta resolución. En efecto, esta última consta de un documento número 2, en el que aparecen escritas únicamente las siguientes palabras: “HORARI OFICINA. de 5 a 8 tarda”; asimismo consta un documento número 3 que consiste en dos copias de sendos contratos de trabajo cuyos firmantes son el propio recurrente y Don…., designado con el nombre que el interesado incorpora en el escrito de interposición del recurso. Se trata de una documentación genérica que no se refiere a los hechos concretos controvertidos, que no reúnen los requisitos de una prueba documental válida. En consecuencia, no pueden considerarse incorrectos los intentos de notificación efectuados, como pretende la interesada”.
En sentido similar, el expediente 305/21, al que se hace referencia en el apartado 4.1.4, relativo a la falta de notificación de la liquidación objeto del apremio.
4.1.3- Domiciliación bancaria
El interés que presenta el expediente 312/21 radica en que en el mismo se plantean diversas cuestiones relativas a la domiciliación bancaria del cobro del impuesto, tales como: el alcance de la domiciliación bancaria del cobro y su relación con el embargo que, en su caso, resulte procedente.
Así, en el supuesto objeto de este expediente, la interesada alegaba improcedencia de los intentos de notificación personal realizados de la liquidación correspondiente al alta en el padrón del impuesto por haber acreditado mediante prueba documental suficiente la comunicación del cambio de cuenta bancaria para la domiciliación del cobro del impuesto sobre bienes inmuebles reseñado. En segundo lugar, consideraba incoherente la gestión del Ayuntamiento, al ser la misma cuenta bancaria la que solicitaba se domiciliara el pago del IBI, sin éxito, y luego ha servido para embargar la deuda tributaria ya en ejecutiva. Por último, cuestionaba los motivos por los que el Ayuntamiento podía cambiar el titular del inmueble pero no la domiciliación tras presentar, el 17/03/2018, copia del título de adquisición mortis causa de la plaza de aparcamiento de referencia así como los motivos por los que no se hizo de oficio el cambio de titular tras la aceptación de herencia, escriturada el 09/11/2010.
Respecto al alcance de la domiciliación bancaria del cobro, de la normativa aplicable se desprende su exclusiva aplicación a las liquidaciones de cobro periódico por recibo, quedando excluidas las liquidaciones correspondientes al alta en el padrón del impuesto. Y así se indica correctamente en la propia sede electrónica del IMHB donde se especifica que “No se pueden domiciliar para el año en curso los recibos que lleven la denominación liquidación. Para pagar estos recibos se deben seguir las instrucciones escritas en el dorso. Si se tramita, la domiciliación tendrá efectos a partir del ejercicio siguiente”. Por consiguiente, en el supuesto objeto de este expediente, el Consell concluyó que no podían tenerse en cuenta las alegaciones de la interesada formuladas en aras a acreditar sus intentos por domiciliar el impuesto, mediante tres escritos de fechas registradas en oficina de correos 03.01.2018, 21.03.2018 y 13.07.2018, así como las posibles incidencias técnicas en el trámite telemático de domiciliación, como parece ser que ocurrió; pues para el 2018, cuota tributaria aquí discutida, no era relevante todos estos trámites a fin de domiciliar el pago del IBI, que si la tienen a partir del siguiente ejercicio 2019 y siguientes. Se comprueba en el sistema de recaudación municipal que para los ejercicios posteriores al 2018, los recibos de cobro periódico ya estaban domiciliados.
En cuanto al hecho de que a fin de dar cumplimiento a la diligencia de embargo se hiciera uso de la misma cuenta bancaria designada para la domiciliación, el Consell concluyó la inexistencia de “anomalía alguna, dado que el embargo de dinero en cuenta bancaria es uno de los modos que tiene la Administración de cobrar la deuda tributaria en periodo ejecutivo en caso de no haberse realizado el pago de forma voluntaria”.
Finalmente, respecto a los motivos por los que el Ayuntamiento podía cambiar el titular del inmueble pero no la domiciliación tras presentar, el 17/03/2018, copia del título de adquisición mortis causa de la plaza de aparcamiento de referencia, así como respecto a los motivos por los que no se hizo de oficio el cambio de titular tras la aceptación de herencia, escriturada el 09/11/2010, de la documentación obrante en el expediente se desprende que la interesada no practicó en su día la autoliquidación del IIVTNU correspondiente a la adquisición del inmueble de referencia que hubiera permitido el cambio de titularidad. La interesada se limitó a presentar en fecha 17.03.2018, con posterioridad a la prescripción de dicho tributo, copia del título de adquisición mortis causa de la plaza de aparcamiento de referencia explicando los motivos por los que no se hizo de oficio el cambio de titular tras la aceptación de herencia, escriturada el 09.11.2010, y a realizar, asimismo en 2018, diversas actuaciones tendentes al cambio en la domiciliación bancaria del IBI, consistentes en los tres escritos anteriormente mencionados, así como diversas actuaciones telemáticas al respecto. El Ayuntamiento, por tanto, actuó correctamente cuando, a la vista del cambio de titularidad acreditado, giró la liquidación del IBI para el ejercicio 2018 correspondiente al alta de la nueva titular en el padrón del impuesto, que se intentó notificar de forma individual de acuerdo con el artículo 102.3 de la LGT, y procedió a la domiciliación bancaria de las liquidaciones de padrón posteriores.
4.1.4.- Ausencia de notificación de la liquidación apremiada para su pago en período voluntario. Notificación con resultado de ausente en horario de portería
En el expediente 305/21, el asunto controvertido consiste en la validez de la actividad notificadora de la Administración de la liquidación practicada, aportando la interesada sentencia a su favor sobre la práctica de notificaciones correspondientes a otras liquidaciones, y alegando también que, si bien el domicilio donde se llevaron a cabo los intentos de notificación es el domicilio social y fiscal de la entidad, habiendo resultado infructuosa la práctica de la notificación en dicho domicilio, la Administración debía haber intentado nuevamente la notificación en otro domicilio, también válido a efectos de notificaciones, antes de recurrir a la notificación mediante edictos.
“Sin perjuicio de lo curioso que resulta el hecho de que en este supuesto se repita lo acontecido en lo resuelto por la sentencia”, observa el Consell, “es decir, que no puedan notificarse las liquidaciones y si la providencia de apremio, en el reconocido domicilio social y fiscal de la recurrente”, a diferencia de lo que ocurría en la sentencia aportada, en el caso aquí examinado las notificaciones de las liquidaciones sí fueron realizadas correctamente, por lo que el recurso no puede ser estimado.
En el supuesto aquí examinado, la recurrente pretendía impugnar la validez de las notificaciones con un certificado del horario que realiza el portero del inmueble, para intentar probar que en el horario en que se dicen practicados los intentos de notificación, el portero estaba presente y, por tanto, no sería cierta la situación de “ausente” que se indica en la notificación. Sin embargo, concluye el Consell,
<<nada se ha probado respecto a que el portero estuviese presente y pudiese recibir las notificaciones. Lo manifestado por el notificador en el impreso de notificación supone una prueba “iuris tantum” de la realidad de los hechos, que admitiría prueba en contrario, que en este caso no se ha producido. Lo único que se ha probado por la recurrente es que el administrador del inmueble ha certificado que el portero ha de realizar determinados horarios; sin embargo, la única prueba cierta que obra en el expediente administrativo es la de que en los días concretos en los que se intentaron practicar las notificaciones no había en el inmueble ninguna persona para recibirlas>>
“En el presente caso, la discusión no se centra en la idoneidad del domicilio donde se intentó practicar la notificación, ya que el mismo ha servido con éxito en la práctica de otras notificaciones, y es admitido por la propia interesada como el
domicilio fiscal de la sociedad, sino en el hecho que la notificación no pudo culminar de manera satisfactoria al no ser posible la entrega en mano del acto notificado por encontrarse la destinataria ausente. No obstante, este hecho no enerva la validez de los intentos de notificación practicados, que se ajustan a lo dispuesto legalmente en cuanto al régimen de notificaciones, habiéndose intentado por dos veces en días y horas distintos, por lo que la notificación a través de la vía edictal tiene plena eficacia una vez frustrada la notificación del acto en el domicilio de la sociedad interesada."
4.2.- Improcedencia de la vía de apremio iniciada sin previa resolución del recurso interpuesto frente a la liquidación correspondiente
En el supuesto del expediente 865/21, pese a que la interesada había impugnado la providencia de apremio por disconformidad con la liquidación, concretamente, con la falta de aplicación de la exención a la que estimaba tener derecho, y, por consiguiente, sin encaje en ninguno de los supuestos tasados de impugnación de la vía de apremio, el Consell, teniendo en cuenta el contenido del art. 88.1 de la Ley 39/15, del Procedimiento Administrativo Común de las Administraciones Públicas (LPA-CAP), que dispone que "la resolución que ponga fin al procedimiento decidirá las cuestiones planteadas por los interesados y aquellas otras derivadas del mismo", se planteó un problema previo de procedibilidad, es decir, si puede iniciarse un Procedimiento de Apremio sin haber resuelto previamente el recurso interpuesto contra el acto tributario principal. Aplicando la reciente doctrina del Tribunal Supremo en su Sentencia núm. 586/2020, de 28 de mayo, el Consell concluyó la procedencia de estimar el recurso interpuesto habida cuenta de que, al igual que en el supuesto de la STS referenciada, la Providencia de Apremio recurrida había sido dictada sin haberse resuelto el recurso de alzada interpuesto contra la liquidación.
5.- Procedimiento. Recursos
5.1.- Inadmisión por extemporaneidad e impugnación de actos de mero trámite
La extemporaneidad y la impugnación de actos de mero trámite han sido los motivos de inadmisión de varios recursos (expedientes 356/19, 521/19 y 357/19) durante este periodo, debiendo destacar de entre ellos, el expediente 357/19. En este expediente, el Consell propuso la inadmisión de la impugnación de un requerimiento de información para el embargo, con cita de su precedente 91/18, que contiene un amplio estudio normativo y jurisprudencial sobre la impugnación de los actos de mero trámite.
5.2.- Cómputo del plazo para recurrir
Por el contrario, en el expediente 359/19, el Consell admitió el recurso cuya extemporaneidad se proponía dado el carácter inhábil de la fecha de finalización del plazo para interponer el recurso y la presentación del mismo en el primer día hábil posterior al mismo, tal y como exige el artículo 46.1 de la Ley 1/2006, de 13 de marzo, por la que se aprueba el régimen especial del municipio de Barcelona, y el artículo 14.2 c) del RD Legislativo 2/2004, de 5 de marzo, por el que se aprueba el
6.- Duplicidad de pago
En el expediente 359/19, relativo a un supuesto de duplicidad parcial en el pago del IBI, se recurrió la desestimación de la devolución de ingresos indebidos con solicitud de compensación que había sido presentada, por no haber acreditado ser titular del derecho a la devolución del ingreso indebido. Se daba la circunstancia en este caso de que las dos primeras fracciones de la cuota de IBI del ejercicio 2016 se habían pagado en primer lugar por FH, y en segundo lugar, por la interesada, por lo que era evidente que, tal y como reconocía la Administración municipal, existía “duplicidad en el pago de dicha deuda tributaria, uno de los supuestos del artículo 221.1 de la Ley General Tributaria en los que procede iniciar el procedimiento para el reconocimiento del derecho a la devolución de ingresos indebidos”, y, en consecuencia, un enriquecimiento injusto contrario al ordenamiento jurídico que debe ser corregido.”
Por consiguiente el Consell consideró que resultaba de aplicación al caso concreto la doctrina establecida en su precedente CT 192/19, según la cual, “El hecho de que el artículo 221.1.a) de la LGT regule la devolución de ingresos indebidos, de oficio o a instancia de parte, en los supuestos de duplicidad de pago, esto es, una vez el enriquecimiento injusto de la Administración ya se ha producido, no implica que la Administración pueda mantener una duplicidad de liquidaciones y, por consiguiente, una duplicidad de deudas y de exigencias tributarias por un mismo hecho imponible hasta tanto no se produzca el doble pago. Básicamente, porque a cada hecho imponible corresponde una única obligación tributaria principal, como se desprende del artículo 20 de la LGT; por lo que tal duplicidad de obligaciones resulta contraria a derecho. Y también porque, de lo contrario, nos encontraríamos ante una acción de la Administración encaminada a la obtención de un doble pago que habría de ser inmediatamente corregido de oficio una vez se produjera.”
Por tanto, el Consell concluyó que la liquidación cuya devolución parcial se había solicitado, “girada a nombre del verdadero titular del inmueble y sujeto pasivo del impuesto en el momento del devengo, debió ir precedida de la correspondiente anulación y consiguiente devolución de oficio de la anterior liquidación, de idéntico contenido, erróneamente girada” a nombre de otro titular, que ya había sido pagada y que no ha sido objeto de devolución”. Razón por la cual resultaba procedente la anulación de la liquidación impugnada y su sustitución por una nueva liquidación en la que se descontaron los importes ingresados a nombre de otro titular y que no habían sido reclamados.
7.- Tasa metropolitana
En el expediente 574/21, junto a la impugnación relativa a la liquidación del IBI, por diferentes motivos, la interesada impugnaba la Tasa Metropolitana por considerar que su determinación había sido incorrecta. Concretamente se alegaba la nulidad del tributo por aplicación incorrecta del tipo impositivo aprobado.
En el FJ cuarto de su Dictamen, de conformidad con el IMHB, el Consell concluyó la ausencia de competencia del Ayuntamiento para resolver la cuestión planteada y el traslado de la reclamación a la autoridad competente en los siguientes términos:
“Finalmente, y en cuanto a la discrepancia con la Tasa Metropolitana exigida en las liquidaciones impugnadas, se debe informar que en el caso de Barcelona, mediante acuerdo de 30 de enero de 1992, aún vigente, entre el Área Metropolitana de Barcelona y el Ayuntamiento de Barcelona acordaron que el Ayuntamiento de Barcelona realizaría la gestión tributaria y la recaudación tanto en periodo voluntario como en ejecutiva de este recargo en su ámbito municipal”.
“Es decir, la única competencia que tiene el Ayuntamiento de Barcelona es la gestión tributaria, y su recaudación que se circunscribe exclusivamente a la exigencia de este tributo metropolitano junto al recibo del impuesto sobre bienes inmuebles y recaudar su importe que es transferido a la entidad metropolitana.”. “No se han delegado las funciones ni de inspección ni de revisión por lo que estas funciones competen en exclusiva al Área Metropolitana de Barcelona, y debido a que el recurso presentado alega la nulidad del tributo por aplicación incorrecta del tipo impositivo aprobado, siendo ésta una cuestión de la que este Ayuntamiento no tiene competencia para pronunciarse, se le comunica que se dará traslado del presente recurso a la autoridad competente para su conocimiento y consideración”
Durante el ejercicio 2021 se han dictaminado 78 expedientes relativos al Impuesto sobre vehículos de tracción mecánica (IVTM).
1.- Hecho imponible
1.1.- Dar de baja el vehículo dentro del cuarto trimestre del año de la imposición
El sujeto pasivo dio de baja el vehículo ante la Dirección General de Tráfico (DGT) el 18 de noviembre de 2019 y pidió que se diera de baja del impuesto respecto al ejercicio 2019.
El Consell Tributari, en su Dictamen núm. 358/21, estableció lo siguiente:
“Por su parte, el precepto 96 del Real Decreto Legislativo 2/2004, de 5 de marzo, por el que se aprueba el Texto Refundido de la Ley Reguladora de las Haciendas Locales establece que el periodo impositivo del impuesto sobre vehículos de tracción mecánica coincide con el año natural, excepto en los casos de primera adquisición y baja definitiva del vehículo, que se prorrataará la cuota por trimestres naturales. En el caso de baja, el contribuyente podrá solicitar la devolución de la parte de cuota correspondiente.
En el caso que nos ocupa, el interesado procedió a dar de baja definitiva el vehículo en fecha 18 de noviembre de 2019. Dado que la baja definitiva del vehículo tuvo lugar en el cuarto trimestre de 2019, de acuerdo con la normativa transcrita, no procede el prorrateo del impuesto referenciado para el ejercicio de 2019.”
De acuerdo con este razonamiento, el Consell propuso la desestimación del recurso.
1.2.- Exportar un vehículo a otro país sin darlo de baja en el Registro de la Dirección General de Tráfico (RDGT)
El sujeto pasivo trasladó su residencia a Brasil donde alega que también trasladó su vehículo, por lo que pidió la baja del impuesto, pero sin darlo de baja en el RDGT.
El Consell Tributari dictaminó en el expediente 462/19 que no es suficiente con disponer de un permiso de circulación extranjero o de cualquier otro documento en el que se pretenda fundamentar la exportación, sino que, además, ésta debe constar en el RDGT. Antes de esta baja el vehículo ha sido apto para circular por España y, por tanto, no ha decaído la competencia del Ayuntamiento de Barcelona para exigir el impuesto. El Consell propuso, en consecuencia, la desestimación del recurso.
1.3.- Simulación. Deslocalización de los vehículos a otro municipio diferente del de Barcelona
Algunas empresas de transportes, propietarias de flotas integradas por una cantidad importante de vehículos, que tienen su sede en la ciudad de Barcelona, donde desarrollan fundamentalmente su actividad, han domiciliado sus vehículos en el Registro de la Dirección General de Tráfico (RDGT) en pequeños municipios, en los que se ha podido demostrar que no desarrollan ninguna actividad y donde tampoco existe un lugar apto para el depósito de aquellos. Sirve de ejemplo el municipio de Aguilar de Segarra (Barcelona), de 277 habitantes (2018, INE), donde hay domiciliados 10.977 vehículos, de 8 empresas, todos en la misma dirección del municipio, calle Estació num. 12, un pequeño local de unos 20 m²; obviamente sin ningún cartel o indicación de ninguna de las empresas donde se indique cualquier tipo de titularidad o actividad. Al mismo tiempo, estas empresas disponen de grandes superficies en la ciudad de Barcelona, desde donde es fácil deducir que operan sus vehículos.
El Consell Tributari ha examinado este problema en sus Dictámenes 239/20, 242/20, 282/20, 224/21, 235/21, 236/21, 241/21, 242/21, 265/21, 266/21, 272/21, 273/21, 274/21, 318/21, 319/21 i 320/21. Todos tienen básicamente el mismo contenido jurídico, al tratar el mismo problema. Cuando se haga referencia “al Dictamen”, querrá decir el contenido de cualquiera de ellos.
En los siguientes apartados resumiremos el contenido de dicho Dictamen, sin perjuicio de transcribir literalmente su contenido, cuando sea el más adecuado para su comprensión, lo que se hará a menudo, dada la complejidad del problema estudiado.
A) El primer problema que se planteaba era el de la relación entre la normativa tributaria y la de circulación de vehículos.
Las normas tributarias determinan que el IVTM grava la titularidad de los vehículos, siendo sujetos pasivos las personas físicas o jurídicas que consten en el permiso de circulación - arts. 92.1 y 94 del Texto Refundido de la Ley reguladora de las Haciendas locales (TRLRHL)-. Por tanto, la normativa tributaria, al establecer que el obligado tributario es el titular que aparece en el permiso de circulación del vehículo, deja que sea la normativa que establece estos permisos la que defina y regule su régimen jurídico.
Por su parte, el art. 97 del TLRHL, fundamental sobre la materia, dispone:
“La gestión, liquidación, inspección y recaudación, así como la revisión de los actos dictados en vía de gestión tributaria corresponde al ayuntamiento del domicilio que conste en el permiso de circulación del vehículo.”
A la vista de estas normas, el Dictamen dice lo siguiente:
“Del anterior precepto -art. 97 transcrito- se deduce que son los municipios los sujetos titulares tanto de las competencias aplicativas como de las normativas, en cuanto al establecimiento del tipo de gravamen del Impuesto, utilizando para su concreción particular el criterio del domicilio que figure en el permiso de circulación del vehículo; pero el transcrito precepto no se limita a atribuir la gestión al municipio, sino que también determina que el ordenamiento de dicho municipio es el que debe aplicarse a la realización del hecho imponible.
El permiso de circulación se convierte de esta manera en un elemento esencial, en primer lugar para concretar el sujeto obligado al pago del impuesto; en segundo lugar, para hacer lo propio respecto a aquella que debe aplicarlo, y, en tercer lugar, para especificar el conjunto normativo aplicable.
Así pues, el municipio al que corresponda el domicilio que figure en el permiso de circulación será el competente para imponer el tributo y se aplicará la normativa que él mismo haya desarrollado a través de su ordenanza fiscal.
De todo lo expuesto no hay duda que la normativa tributaria (TRLRHL) se remite a la contenida en el Reglamento General de Vehículos (RGV) para concretar quien es el sujeto pasivo y para establecer cuál es el municipio de la imposición.”
Sigue el Dictamen haciendo referencia a la normativa en materia de tráfico, citando el Real Decreto legislativo 6/2015, de 30 de octubre, por el que se aprueba el Texto Refundido de la Ley sobre Tráfico, Circulación de Vehículos a Motor y Seguridad Vial, y el Real Decreto 2822/1998 de 23 de diciembre, por el que se aprueba el Reglamento General de Vehículos. Este Reglamento regula las autorizaciones tanto para conducir como para la circulación de vehículos. Esta última autorización, permiso de circulación, es la que permite al vehículo circular, siendo el que tiene en cuenta el TRLRHL para determinar quién es el contribuyente para el IVTM.
En este punto, el Dictamen dice lo siguiente:
<<El art. 281 del RGV en relación al domicilio que debe figurar en los permisos de circulación dispone que:
“La matriculación y expedición del permiso de circulación de los automóviles y de los vehículos especiales autopropulsados, cualquiera que sea su masa, así como los remolques, semirremolques y máquinas remolcadas especiales cuya masa máxima autorizada exceda de 750 kilogramos, se solicitará por el propietario, el arrendatario con opción de compra o el arrendatario a largo plazo de la Jefatura de Tráfico de la provincia en que tenga su domicilio legal en el que vaya a residenciar el vehículo especial agrícola. (...)
En relación con la interpretación del precepto anterior, la Dirección General de Tráfico (DGT) en su Instrucción 01/V-40, de febrero de 2001, emitió el siguiente criterio:
"La Dirección General de Tráfico interpreta de manera flexible y amplia la definición que da el art. 41 del Código civil sobre domicilio legal de las personas jurídicas, según el cual éste será el del lugar fijado por su Ley de creación o de sus estatutos y, en su defecto, el del lugar en que se halle establecida su representación legal o donde se ejerzan las principales de su instituto, en el sentido de que debe entenderse como domicilio legal de las personas jurídicas tanto el social de la entidad como el del lugar de cualquiera de sus delegaciones, sucursales o agencias, aunque no figuren en escritura pública, siendo suficiente para la acreditación de domicilio a efectos de matriculación de un vehículo la presentación de cualquier documento probatorio de su existencia, como puede ser la licencia fiscal">>>
El Consell Tributari deduce, a partir de estas Instrucciones de la DGT, que existe una nueva conexión ya que por domicilio legal no debe entenderse exclusivamente el social, sino también el de cualquier agencia o sucursal, siempre que esté vinculada a la propiedad del vehículo. Este domicilio legal se permite que sea el que figura en el permiso de circulación. La DGT sólo pide la simple aportación del alta en el IAE en que así se declare, sin que lleve a cabo ninguna comprobación respecto a la veracidad del domicilio declarado. Con la citada declaración censal de alta se produce una presunción de veracidad. Esta situación es la que se utiliza para rehuir la correcta aplicación del IVTM.
A este respecto, concluye señalando que, como indica el Informe de 10 de junio de 2019, de la Comisión Consultiva que se constituyó por el estudio de la declaración de conflicto en la aplicación de normas tributarias:
*Interesa señalar que la remisión del TRLRHL a la normativa de tráfico antes expuesta carece de limitaciones, es decir, tiene naturaleza presuntiva, no sólo desde el punto de vista formal, sino también desde un punto de vista sistemático, así como desde la perspectiva de la capacidad económica gravada*”.
B) Una vez analizados los aspectos normativos, el Dictamen estudia el concepto de domicilio. Dice lo siguiente:
<<La voluntad del legislador es la de vincular como domicilio de una persona jurídica, sociedad mercantil, al del vehículo, siendo éste el domicilio desde donde se centraliza de forma real y efectiva su negocio como el domicilio social o, si no es formalmente el domicilio legal o social de la entidad, cuanto menos que sean las sucursales o agencias desde donde se ejerce, de forma real y no ficticia, la actividad.
Una Instrucción de la DGT abre la posibilidad a que el propietario de una gran flota de vehículos pueda vincular los mismos a diferentes municipios atendiendo a criterios organizativos empresariales. Así, una empresa que ejerce su actividad mediante un volumen significativo de vehículos podría disponer de su sede social en una ciudad en concreto, y a la vez disponer de una red de sucursales, agencias y delegaciones en todo el territorio nacional para dar servicio a sus clientes, y haber tomado la decisión de vincular los vehículos de su propiedad a la delegación sucursal o agencia en concreto desde donde se utilizan.
Este criterio empresarial sería plenamente válido siempre que aquel domicilio designado como sucursal, agencia o delegación sea real, es decir, desde donde efectivamente se ejerce la actividad económica de la persona jurídica.
Como se indica en el Informe de la Comisión Consultiva antes citada:
“Es posible concluir que la individualización de dicho domicilio por remisión al domicilio que consta en el permiso de circulación del vehículo gravado que realiza el TRLRHL, no sólo desde el punto de vista formal, sino también desde el punto de vista sistemático y material, carece de carácter presuntivo y responde al mismo tipo de colaboración entre normas tributarias y normas de tráfico que
se establece cuando se trata de delimitar el hecho imponible y el sujeto pasivo del impuesto. Esto es, una remisión normativa.
De otro lado, importa señalar que esta conclusión, a la que conduce una interpretación sistemática de la normativa reguladora del IVTM, y que es, asimismo, coherente con la lógica de la gestión compartida, en el sentido indicado, del impuesto, tampoco resulta contraria al resto del ordenamiento.
El hecho de que por aplicación de las normas de tráfico, el domicilio que pueda figurar en el permiso de circulación, con efectos tributarios, no sea sólo el domicilio fiscal del titular del vehículo sino una pluralidad de domicilios, entendiéndose por tales aquellas direcciones legalmente vinculadas al titular del vehículo que se consideran aptas para cumplir la finalidad de la norma, a saber, la gestión del tráfico y, por derivación, la aplicación del IVTM, cuya naturaleza de tributo de gestión compartida entre los entes locales y la DGT ya ha sido puesta de manifiesto, no atenta en puridad contra el carácter único del domicilio social en el ordenamiento jurídico, que permanece inalterado, igual que el domicilio fiscal de los obligados tributarios, ni entraña problema alguno desde el punto de vista de la capacidad económica gravada en el impuesto, aunque ello no suponga ignorar, como se ha dicho, que la opción del legislador podría muy bien haber sido diferente, como lo fue en el pasado, siempre y cuando se hubiera dispuesto expresamente.”
Es decir, de acuerdo con el Informe transcrito, las normas de tráfico no limitan el domicilio al estrictamente legal, sino a cualquier local vinculado a su titular, siempre que sea real y no ficticio>>
C) En tercer lugar, se analiza cuál ha sido la actuación de las entidades recurrentes que disponen de una importante flota de vehículos, como se ha indicado en los apartados anteriores: se dan de alta censal del IAE en un pequeño municipio en un local de infima superficie. Una vez con el alta censal señalada, solicitan un certificado que acredita la situación y lo aportan a la “Jefatura Provincial de Tráfico” para acreditar el domicilio legal de los vehículos y así obtener los permisos de circulación con dicho domicilio. Entonces la normativa tributaria aplicable será la del pequeño municipio, que será el competente para realizar todas las actuaciones de gestión tributaria –liquidación, recaudación y revisión–.
El Dictamen, tras señalar que es legítimo que las empresas decidan el lugar donde desarrollar sus actividades, cita la sentencia del Juzgado de lo Contencioso-Administrativo de Zaragoza de 14 de octubre de 2014, recurso 457/2009. Dice lo siguiente:
“(…) QUINTO.- (…) no hay en principio nada que impida al ciudadano el buscar el trato fiscal más favorable (...) siempre que haya un punto de conexión mínimo de los que cada norma tributaria permite. (...) Se puede, por ejemplo, poner sucursales donde más pueda interesar, si las mismas permiten algún tipo de trato fiscal mejor, si bien es claro que la sucursal debe existir físicamente, es decir, no puede ser ficticia (…)”
Y cita también la del Tribunal Supremo de 24 de febrero de 2016 (recurso de casación 948/2014). Dice así:
“(…) Y en cuanto a la economía de opción basada en motivos económicos válidos, se ha sostenido (como recuerda la STS de 18 de marzo de 2013 -rec. 392/2011-) que si bien es legítima la llamada economía de opción, porque no afecta al principio de capacidad económica ni al de justicia tributaria [Sentencia de 4 de julio de 2007 (rec. 274/03), FJ 4ª, letra d)], cuestión diferente es que, bajo la apariencia de esta legítima opción, en realidad se pacten negocios jurídicos anómalos [SsTS de 15 de diciembre de 2008 (casación 5985/05, FJ 4ª) y 9 de marzo de 2009 (casación 6366/05, FJ 6ª)] entre otras], esto es, acuerdos con los que se persigue la obtención de resultados o de fines distintos a los previstos por la ley para la fórmula utilizada. De lo anterior se colige que la existencia de un negocio jurídico simulado o de un complejo negocial de esa índole impide defender la presencia de una opción económica legítima.”
A la vista de esta jurisprudencia, se añade, como resumen, lo siguiente:
“Así pues es cierto que el obligado tributario puede elegir a tenor de criterios económicos un domicilio donde vincular su flota de vehículos siempre que este domicilio realmente corresponda con un centro, sucursal, agencia desde donde se realice una actividad económica, es decir, siempre que el domicilio señalado en el permiso de circulación de los vehículos tenga un vínculo, una conexión real con la actividad llevada a cabo por el titular de los vehículos. Cabe recordar que, como se ha dicho, la norma tributaria reguladora del IVTM, el TRLRHL, remite respecto al domicilio a la normativa de tráfico y que, en esta normativa, el domicilio elegido por el titular del vehículo ha de ser real, no ficticio, siendo el alta de licencia un mero elemento de prueba de la real existencia del mismo. Esto es, un mero elemento de prueba de la real existencia de una agencia o sucursal, de un lugar, en definitiva, en el que efectivamente se lleve a cabo una actividad. No siendo por consiguiente válida la elección de un domicilio sin actividad real con licencia fiscal”.
D) A continuación el Dictamen hace referencia a la actividad desarrollada por la Inspección municipal, que ha constatado lo siguiente:
- Del Registro mercantil resulta que el domicilio social está en Barcelona;
- En los locales de los pequeños municipios donde se supone que se realiza actividad, no existe ningún taller, oficina o establecimiento en el que figure algún tipo de cartel, rótulo, placa o indicativo de la presencia de la empresa;
- Las empresas, previamente requeridas, no han aportado ni justificado el título de ocupación del pequeño local que figura en el permiso de circulación, ni han acreditado la posibilidad de que muchas empresas, con miles de vehículos, convivan en el mismo local.
La inspección municipal concluyó que el domicilio señalado por la mercantil interesada en el pequeño municipio, es un domicilio ficticio, simulado, irreal o inexistente.
Sobre este aspecto, dice:
"Así, la Inspección entiende que la declaración de alta del IAE tuvo como única finalidad establecer un punto de conexión respecto al IVTM y dar cobertura a la inscripción en el Registro de Tráfico de aquel domicilio para hacer sujetar al IVTM a la regulación del municipio (...), cuyo tipo impositivo es menor que el regulado en Barcelona, y así obtener un ahorro fiscal, una ventaja económica significativa pues se trata de una flota de vehículos de envergadura. Pero, aunque así no fuera, y el alta de la licencia fiscal del IAE hubiera tenido otra finalidad, lo que sí es evidente es que el local de (...) no es una sucursal real, y que, por tanto, la licencia del IAE en dicho municipio no debió ser presentada para domiciliar los vehículos, y que, así se hizo, fue con la exclusiva finalidad de obtener un ahorro fiscal en la tributación de dichos vehículos. Esto es, con la finalidad objetiva de deslocalizar territorialmente los mismos a un territorio de baja tributación desplazándolos del territorio en el que la empresa desarrolla la práctica totalidad de su actividad empresarial en Catalunya.
De las actuaciones inspectoras ha quedado suficientemente acreditado que la declaración de aquel local en la Jefatura de Tráfico es un acto simulado con la única finalidad de evitar una mayor imposición en el impuesto que nos ocupa, no pudiendo apreciarse en el presente caso una opción económica legítima basada en criterios de economía de opción. Sino todo lo contrario: ha sido una maniobra artificial para quedar sujeto a un territorio donde el impuesto de vehículos de tracción mecánica está regulado aplicando un tipo impositivo muy bajo, y esto resulta relevante cuando se trata de una flota de miles de vehículos.
La inspección municipal que se ha desplazado físicamente a aquella dirección ha comprobado que es un local inoperativo, que se encuentra cerrado. En aquella dirección no consta como centro de trabajo desde el cual se tengan contratadas personas laboral o mercantilmente."
Lo que dice el Dictamen es que el local designado en la declaración censal es inexistente. A continuación invoca el art. 13 de la LGT, que dice lo siguiente:
"Las obligaciones tributarias se exigirán con arreglo a la naturaleza jurídica del hecho, acto o negocio realizado, cualquiera que sea la forma o denominación que los interesados le hubieran dado, y prescindiendo de los defectos que pudieran afectar a su validez."
En definitiva, lo que debe analizarse es la realidad de los actos que las partes dicen haber celebrado. De carecer de esta correspondencia, el aplicador de la norma debe atender exclusivamente al contenido de la realidad. Si lo declarado por las partes no se atiende a la realidad estaremos delante de una simulación.
El art. 16 de la LGT regula la simulación de la siguiente forma:
"1. En los actos o negocios en los que exista simulación, el hecho imponible gravado será el efectivamente realizado por las partes. 2. La existencia de simulación será declarada por la Administración tributaria en el correspondiente acto de liLa STS (Sala Penal) de 15 de julio de 2002 (RJ 2002/8709), contiene la definición siguiente de simulación:
“La simulación (relativa) es una suerte de ocultación que se produce generando la apariencia de un negocio ficticio, realmente no querido, que sirve de pantalla para encubrir el efectivamente realizado en violación de la ley. De este modo, lo que distingue a la simulación es la voluntad compartida por quienes contratan de encubrir una determinada realidad (anti)jurídica. Por eso, frente a la simulación, la reacción del ordenamiento sólo puede consistir en traer a primer plano la realidad jurídica ciertamente operativa en el tráfico, para que produzca los efectos legales correspondientes a su perfil real y que los contratantes trataron de eludir.”
En el presente supuesto, dice el Consell Tributari <<no se trata de un “negocio”, sino de un “acto”, que aquí se oculta con violación de la Ley, lo que tiene como consecuencia que el IVTM no se paga en el municipio de Barcelona, que es donde efectivamente se realiza la actividad; y esta simulación se realiza con el presunto concierto entre la recurrente y el Ayuntamiento de (...)>>
En este punto, hace un inciso en relación al comportamiento del ayuntamiento que acoge a los vehículos y percibe el impuesto, y cita el art. 3.1 de la Ley 40/20125, de 1 de octubre, de Régimen Jurídico del Sector Público, que dispone que las Administraciones Públicas tendrán que respetar los principios de buena fe, confianza legítima y lealtad institucional, de responsabilidad por la gestión pública, y de cooperación, colaboración y coordinación entre las administraciones públicas. En análogo sentido se expresa la Ley de Cataluña 26/2010, de 3 de agosto, de Régimen Jurídico y Procedimiento de las Administraciones públicas en Cataluña.
Siguiendo con el examen de la simulación, se cita la Sentencia de la Audiencia Nacional de 14 de julio de 2016 (JT 2016\1164), que dice:
“En relación con la figura de la simulación tiene declarado nuestro TS en la STS de 26 de septiembre de 2012 (RJ 2012\895) que “la esencia de la simulación radica en la divergencia entre la causa real y la declarada”, siendo posible que sea absoluta cuando “tras la apariencia creada no existe causa alguna” o relativa cuando “tras el negocio simulado existe otro que es el que se corresponde con la verdadera intención de las partes”. Y que para determinar cual es la convención realmente celebrada por las partes deberá analizarse cada “caso concreto”.
El Dictamen, a pie de página, recoge que la doctrina - Violeta Ruiz Almendral i Juan Zamora Pérez, en el libro “La reforma de la Ley General Tributaria (Estudios de Derecho Judicial, núm. 57.Ed. Consejo General del Poder Judicial (pág. 65) ha señalado que <<(...) la fijación a que se refiere el art. 16 de la LGT abarca no sólo la relativa al negocio jurídico o a alguno de sus elementos, esto, la simulación negocial en sentido estricto, sino también la que se refiere a otros actos jurídicos. Este es el sentido de la mención de los “actos o negocios en los que se produzca la
existencia de simulación” paralela a la que el punto 41.II de la Ordenanza tributaria alemana realiza a los negocios simulados (Scheingeschäfte) y actuaciones ficticias (Scheidhandlungen) entre las que se comprenderían, por ejemplo, la fijación del punto de conexión determinante de la obligación de pago en una determinada localidad del IVTM, o incluso, las actuaciones dirigidas a generar la apariencia de residencia de una persona jurídica en un territorio de baja tributación para eludir la correspondiente al territorio de residencia real (...))>>
En el mismo sentido, el Informe emitido el 10 de junio de 2019 por la Comisión Consultiva antes citada, aunque concluyó que no se daban los requisitos del art 15 de la LGT, señaló lo siguiente:
“(…) Pues bien, del expediente se deriva que el órgano actuario ha realizado inspección ocular de la sede que constituye la declarada sucursal sin que los resultados permitan afirmar que efectivamente desde un punto de vista material haya indicador de su existencia no ya de la realización de actividad alguna sino de la propia presencia del sujeto comprobado, resultados que se ven corroborados por la fotografía adjuntada en la que no aparece ningún indicio de que una persona, en este caso sociedad mercantil, realice actividad alguna ni directa ni indirectamente relacionada con su objeto ni tampoco de la propia presencia de esta sociedad.
En consecuencia, puede afirmarse que el obligado tributario ha realizado un conjunto de actos encaminados exclusivamente a la consecución de un domicilio legal, de acuerdo con la legislación de tráfico, al amparo de la normativa tributaria que obliga a la declaración de las actividades realizadas que permiten, desde una perspectiva formal, la consecución de una alta censal, pero los actos realizados de manera artificiosa y notoria, actos que no persiguen sus resultados habituales sino que están exclusivamente dirigidos a la obtención de un domicilio legal, de acuerdo con la interpretación dada por la Jefatura Central de Tráfico.
(…) Remitidas las actuaciones inspectoras por el órgano competente, se solicita a la Comisión Consultiva que ejerza sus funciones declarando, en su caso, el conflicto en la aplicación de la norma de acuerdo con lo previsto en la regulación de esta figura en la LGT. En consecuencia, se trata en esta sede calificar si la actuación del obligado tributario reúne los requisitos previstos en el presupuesto de hecho del conflicto en la aplicación de la norma tributaria tal y como está configurado en la LGT y no de enjuiciar la legalidad o no de los actos realizados en cumplimiento del régimen del IVTM. La competencia de esta Comisión queda circunscrita a ese específico ámbito. En consecuencia, cabe afirmar que si bien del expediente se deriva que las actuaciones del contribuyente encaminadas a la obtención del permiso de circulación son artificiosas y con la única finalidad de conseguir el domicilio legal que se adecue al ordenamiento que regula el tráfico pero con la exclusiva finalidad de obtener una efectiva minoración de la cuantía del IVTM (...).”
A continuación se cita el art. 69.4 de la LPACAP, que dice lo siguiente:
“La inexactitud, falsedad u omisión, de carácter esencial, de cualquier dato o información que se incorpore a una declaración responsable o a una comunicación o la no presentación ante la Administración competente de la declaración responsable,
la documentación que sea en su caso requerida para acreditar el cumplimiento de lo declarado, o la comunicación, determinará la imposibilidad de continuar con el ejercicio del derecho o actividad afectada desde el momento en que se tenga constancia de tales hechos, sin perjuicio de las responsabilidades penales, civiles o administrativas a que hubiere lugar.”
Bajo el título “Punto de Conexión y competencia territorial”, el Dictamen dice lo siguiente:
“A través de simular la existencia de un local en el municipio de (.....) mediante la actuación legal de presentar una declaración censal en este sentido ante la AEAT y vincular en Tráfico su flota de vehículos a aquel local, se consigue que respecto al IVTM sea de aplicación la normativa de aquél municipio y sea este ente local el único órgano de gestión del impuesto.
Ahora bien, mediante el procedimiento inspector realizado objeto de este recurso se ha constatado que no existe ningún punto de conexión con el municipio de (...). El único acto que vinculaba al recurrente con este municipio era la declaración censal realizada de forma unilateral por el recurrente en que se manifestaba la existencia de un local, sede, sucursal o agencia en aquel municipio.
Realizadas las comprobaciones antes expuestas se ha constatado que no existe ningún local, sede, sucursal o agencia en aquel municipio que se pueda vincular con ninguna de las actividades de las que se encuentra dado de alta el recurrente”.
Esta cuestión aparece en la Sentencia 301/2010 del Juzgado Contencioso-Administrativo de Zaragoza (rec. 470/2009) en que se dice (FJ5):
“(…) se puede poner sucursales donde más pueda interesar, si las mismas permiten un trato fiscal mejor, si bien es claro que la sucursal debe existir físicamente, es decir no puede ser ficticia…”
Más adelante observa que el buscar “paraísos fiscales” dentro del propio territorio estatal es sancionable, como se establece en la STS de 13 de diciembre de 2016 (RJ 2016\6154), que dice de lo siguiente:
“La finalidad perseguida y conseguida era la transmisión del hotel a la entidad SOTOMAR por parte de EMIJESA utilizando la entidad LOMPOC, para lo cual LOMPOC adquirió las acciones de los socios de EMIJESA. Ella permitió a las personas físicas acogerse a los coeficientes de abaratamiento y dejar exenta de tributación el 77,77% del incremento, lo que combinado con la interposición de una sociedad deslocalizada en el País Vasco y una fusión que pretendía acogerse al régimen especial foral vasco, evidencia el ahorro fiscal que se pretendía con la serie de operaciones llevadas a cabo, respondiendo más a una estrategia operativa que a una finalidad de reestructuración empresarial.”
En base a los razonamientos que se han resumido, el Consell Tributari propuso la desestimación de los recursos interpuestos contra las liquidaciones del IVTM y contra las sanciones impuestas.
2.- Sujeto pasivo
En el Dictamen 125/20, el Consell Tributari estudia el supuesto de una persona que afirma que el vehículo objeto del tributo nunca ha sido de su propiedad. Aporta, como único documento probatorio, un acto ante la Dirección General de la Policía en el que el interesado declara dicho hecho de que nunca había sido titular del vehículo.
Aunque el recurso se había interpuesto ante una providencia de apremio y el recurrente no había alegado ninguna de las causas tasadas de oposición a este tipo de actos y, por esta razón, ya se podía desestimar el recurso, el Consell Tributari consideró oportuno realizar algunas aclaraciones, a título informativo, sobre el fondo del problema.
Como doctrina básica del problema planteado, el Dictamen cita la Sentencia del Tribunal Superior de Justicia de Cataluña de 27 de septiembre de 2002 (JUR 2003\17350), que dice lo siguiente:
“El impuesto a que nos referimos grava la titularidad de los vehículos de tracción mecánica de conformidad con lo establecido en el art. 93 de la Ley 39/1988, disponiendo el art. 95 de la Ley 39/1988 que la titularidad corresponde a la persona o entidad cuyo nombre figure en el permiso de circulación de aquél. Esta formulación origina múltiples problemas cuando quien figura como titular del vehículo en el permiso de circulación no es ya su propietario por haberlo transmitido. A este respecto procede indicar que, cuando se procede a la transmisión de un vehículo, el vendedor está obligado a comunicar la transferencia a la Jefatura Provincial de Tráfico y, por su parte, el comprador está obligado a solicitar que se inscriba a su nombre, teniendo en cuenta que desde el instante en que la transmisión es comunicada oficialmente a la Jefatura de Tráfico, el anterior titular queda desvinculado de las posteriores incidencias fiscales.
En el supuesto de autos aparece como titular del vehículo a que alude la resolución impugnada la recurrente sin que conste que la misma haya notificado a la Jefatura de Tráfico transferencia alguna, por lo que, en supuestos como el de autos, cuando exista una divergencia entre quien figure como titular del vehículo en el permiso de circulación y quien ostente la titularidad del vehículo, la condición de sujeto pasivo la tiene la persona que figura en el permiso de circulación, sin que las controversias que puedan existir entre los particulares puedan ser trasladadas a la administración Municipal.”
El Dictamen señaló que la declaración hecha ante la Dirección General de la Policía por el interesado era una prueba claramente insuficiente, y que aunque alegó que tenía muchas más pruebas no presentó ninguna más. El Dictamen concluyó diciendo que “en definitiva, aun pudiendo hacerse cargo de la situación personal del recurrente que denota el expediente, no puede más que concluir que el interesado no ha aportado ninguna prueba suficiente que acredite que la información contenida en el registro de Vehículos de la Dirección General de Tráfico sea incorrecta, es decir, no ha aportado, teniendo la carga de hacerlo, ninguna prueba que destruya la presunción de veracidad de los datos consignados en el registro.”
3.- Exenciones y bonificaciones
3.1.- Exención o bonificación de la cuota del IVTM por la limitación establecida en la Ordenanza fiscal en las zonas de bajas emisiones
El Consell Tributari propuso la desestimación de los recursos interpuestos contra la cuota contenida en el padrón del IVTM para el ejercicio 2021, en los que se alegaba que la cuota debía anularse o reducir como consecuencia de la limitación de circulación del vehículo con motivo de la entrada en vigor de la Zona de Bajas Emisiones (ZBE).
En sus Dictámenes, el Consell Tributari, después de recordar que de acuerdo con el art. 92 del TRLRHL, el IVTM es un impuesto que grava la titularidad de los vehículos con aptitud para circular por las vías públicas, señalaba que la concesión de exenciones y beneficios fiscales está sujeta al principio de legalidad —art. 133.3 CE—, lo que impide conceder beneficios no previstos en la Ley. Esta reserva de ley se contiene también en el art. 8 de la Ley 58/2003, General Tributaria, y en el art. 9.1 del RD Legislativo 2/2004, de 5 de marzo, por el que se aprueba el TRLRHL. En este caso, la ley no había previsto ningún beneficio fiscal conectado al que alegaban los recurrentes, por lo que se propuso la desestimación de los recursos.
Esta doctrina del Consell Tributari se establece en los siguientes Dictámenes del año 2021: 1285, 1287, 1288, 1298, 1299, 1314, 1315, 1316, 1317, 1355, 1356, 1357 y 1358.
Los Dictámenes 1286, 1289, 1290, 1291, 1292, 1293, 1294, 1295, 1296, 1297, 1300, 1301, 1302, 1303, 1304, 1305, 1306, 1307, 1308, 1309, 1310, 1311, 1312, 1313, 1350, 1351, 1352 1353 i 1354, resolvieron los recursos interpuestos con las mismas alegaciones, pero, a diferencia de los anteriores, estos fueron inadmitidos por haberse interpuesto extemporáneamente.
4.- Procedimiento
4.1.- Anulación de notificación. Falta de actividad interruptora: prescripción
Respecto a los ejercicios 2001-2004 del IVTM, el recurrente alegó que desde la fecha en la que finalizó el plazo para el pago voluntario del tributo, no consta ninguna actuación de la Administración hasta el momento que pidió que se dieran de baja los vehículos, en 2016.
Del expediente resultaba que de los distintos intentos de notificación que se habían llevado a cabo sólo el del día 1 de diciembre de 2016 se había entregado al titular, en el domicilio de un municipio de la provincia de Tarragona. Anteriormente se había intentado una notificación en el mismo domicilio el 16 de noviembre de 2007 de la que no consta el resultado, y sin intentar una nueva notificación en este domicilio se publicó el requerimiento en el BOP de 20 de diciembre de 2007. A todo ello, constaba en el Ayuntamiento de Barcelona que el interesado no estaba empadronado en Barcelona cuando se dirigieron varias notificaciones a un domicilio que había tenido en esta ciudad.
El Consell Tributari, en su Dictamen 311/19, propuso la estimación del recurso, con cita de los arts. 41, 42, 44 de la Ley 39/15, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas, y el art. 42 del RD 1829/1999, de 3 de diciembre, por el que se aprueba el Reglamento por el que se regula la prestación de los servicios postales. Poniendo de manifiesto el Dictamen el incumplimiento de los requisitos que las citadas normas establecen por la correcta práctica y validez de las notificaciones.
La consecuencia del incumplimiento de las citadas normas fue que no habiendo existido ninguna actuación válida del Ayuntamiento, ni del interesado, se había producido la prescripción, por lo que se propuso la estimación del recurso.
4.2.- Domiciliación del pago
En el Dictamen 311/21, el Consell Tributari examinó el supuesto en el que el interesado alega que intentó realizar el pago en período voluntario del IVTM, devengado en el año 2017, pero que simultáneamente había cambiado la entidad bancaria en la que tenía domiciliado el pago y que ya suponía que sería impagado. Efectivamente, el recibo fue devuelto al Ayuntamiento. Sin embargo, el recurrente solicitó que se le devolviera el recargo del apremio, cuya denegación dio lugar al recurso dictaminado.
El Consell Tributari, en su resolución, cita, como aplicable, la Ordenanza fiscal del año 2017, que en su art. 115º. 2.a) disponía que “los recibos de cobro periódico se pueden domiciliar hasta 1 mes antes del inicio del periodo voluntario de cobro”. En el presente supuesto, la persona interesada instó al cambio de domiciliación bancaria diez días antes de que se pasara al cobro el recibo domiciliado.
El Dictamen, respecto a la exigencia de recargo de apremio en supuestos de domiciliación bancaria no atendida correctamente, cita el Dictamen del propio Consell núm. 105/2004, que dice lo siguiente:
<<Conviene recordar que la domiciliación es una forma de efectuar el pago de las deudas tributarias, expresamente admitida por el ordenamiento jurídico, como alternativa al pago directo a que está obligado el sujeto pasivo. La domiciliación presupone un contrato entre el interesado y una entidad de crédito, por el cual ésta, actuando en nombre e interés de su cliente, procede a atender determinados pagos cargándolos en las cuentas disponibles. Este contrato, vertebrado como un mandato, es ajeno a la Administración. Si ocurre que el mandante, aquí el interesado, ha proveído de fondos a la mandataria (la entidad de crédito y ésta no atiende el mandato, dicha entidad incurre en al responsabilidad contemplada en el art. 1.718 del Código Civil, y en la prevista, en su caso, en los arts. 244 i ss. del Código de Comercio, pero de ningún modo tal responsabilidad puede proyectarse sobre la Administración, que se limita a exigir el cobro de lo que le es debido. En este sentido sólo procede añadir que el recargo y los intereses que incrementan la cuota liquidada no pueden considerarse perjuicios ocasionados por los incidentes indicados, sino consecuencias que se producen “ope legis” cuando la deuda tributaria no se satisface durante el período de pago voluntario (art., 127 LGT)>>
En el Dictamen también se cita un fragmento del Dictamen 30/2004 del mismo Consell que dice:
“En consecuencia, la Administración municipal actuó correctamente, toda vez que en ningún momento se exige, como presupuesto de inicio de la vía de apremio, notificar la existencia de descubierto al interesado, sobre el que indudablemente recae la obligación de diligencia en el cumplimiento de sus obligaciones tributarias cualquiera que sea el cauce que siga para ello”
Por todas estas razones el Consell Tributari propuso la desestimación del recurso.
4.3.- Recursos de alzada interpuestos extemporáneamente
En los Dictámenes 282/20 y 943/21, el Consell Tributari propone declarar la inadmisibilidad de los recursos al haber sido interpuestos fuera de plazo. El argumento es el siguiente:
“El art 46.1 de la Ley 1/2006, de 13 de marzo, por la que se regula el Régimen Especial del Municipio de Barcelona, dispone que contra los actos de la Administración municipal de aplicación y efectividad de los tributos y restantes ingresos de derecho público que sean de competencia municipal, sólo podrá interponerse recurso de alzada ante el Alcalde, aplicándose el régimen jurídico del recurso regulado en el art. 14 del RD Legislativo 2/2004, de 5 de marzo, por el que se aprueba el TRLRHL
A tales efectos, el art. 14.2.c) de esta norma establece que el plazo para interponer este recurso será de un mes contado desde el día siguiente de la notificación expresa del acto cuya revisión se solicita.”
El Consell Tributari ha analizado 357 expedientes relacionados con el Impuesto sobre el incremento de valor de los terrenos de naturaleza urbana (en adelante IIVTNU) durante 2021. En los dictámenes correspondientes se ha estudiado y propuesto resolución sobre diferentes materias, entre las que cabe destacar las siguientes:
1.- Sobre la inconstitucionalidad del impuesto
En relación a la inconstitucionalidad del impuesto, el hecho más trascendental en el año 2021 ha sido la sentencia del Tribunal Constitucional 182/2021, de 26 de octubre de 2021, que estimó la cuestión de inconstitucionalidad núm. 4433-2020 promovida por la Sala de lo Contencioso-Administrativo del Tribunal Superior de Justicia de Andalucía, Ceuta y Melilla, con sede en Málaga y, en consecuencia, declaró la inconstitucionalidad y nulidad de los artículos 107.1, segundo párrafo, 107.2 a) y 107.4 del Texto Refundido de la Ley Reguladora de las Haciendas Locales, aprobado por Real Decreto Legislativo 2/2004, de 5 de marzo, en los términos previstos en su fundamento jurídico sexto.
En esencia, el Tribunal Constitucional declaró la inconstitucionalidad del sistema de cálculo del impuesto, lo que determinó la aprobación del Real Decreto Ley 26/2021, de 8 de noviembre, que adapta el texto refundido de la Ley Reguladora de las Haciendas Locales, aprobado por Real Decreto Legislativo 2/2004, de 5 de marzo, a la jurisprudencia del Tribunal Constitucional respecto del Impuesto sobre el incremento de valor de los terrenos de naturaleza urbana.
El mencionado RDL 26/2021, de 8 de noviembre, ha establecido el nuevo sistema de cálculo del impuesto y la controversia jurídica se traslada ahora a la determinación de los efectos de la declaración de inconstitucionalidad y, en concreto, dada su vigencia de la norma aprobada, respecto a sus efectos temporales. Sobre este particular, la Regidora de Comerç, Mercats, Consum, Règim Interior i Hisenda del Ayuntamiento de Barcelona, trasladó al Consell Tributari diferentes cuestiones, que fueron dictaminadas en el informe núm. 1416/21, que se incluye más adelante en esta memoria.
Los expedientes a los que se hace referencia a continuación han sido resueltos por el Consell antes de la citada Sentencia del Tribunal Constitucional.
2.- Sujeción al impuesto
2.1.- Inexistencia de incremento de valor
2.1.1.- Valores catastrales. No tienen entidad probatoria suficiente para desvirtuar las escrituras
A raíz de las sentencias que ha ido dictando el Tribunal Constitucional desde la número 59/2017, de 11 de mayo, y el Tribunal Supremo en aplicación de la doctrina constitucional, el Consell Tributari examina la sujeción al IIVTNU de las transmisiones realizadas cuando así lo requiere la motivación del recurso interpuesto para determinar en cada caso si se ha puesto de manifiesto o no la existencia de un incremento de valor del terreno y, en los supuestos en los que se constata que existe este incremento patrimonial, si es superior o inferior a la cuota a satisfacer a efectos de determinar si existe o no confiscatoriedad. Esta tarea exige la comparación entre un valor de adquisición y otro de transmisión, lo que genera diferentes problemas de interpretación y aplicación que se han ido resolviendo durante estos últimos años.
Así, una cuestión importante que trató el Consell Tributari en el expediente 180/21 (también en los expedientes 276/20, 6/21, 623/21, 640/21, 641/21 o 642/21) fue la de determinar si el incremento de valor que resultaba de la comparación entre los valores catastrales podría prevalecer sobre la ausencia de incremento que resultaba de los valores consignados en las escrituras públicas que documentaban la adquisición del bien y su posterior transmisión.
La consideración del valor catastral resulta de un grupo de casos en los que se había estimado por el órgano de gestión que existía un incremento que derivaba de la aplicación del porcentaje correspondiente al valor del suelo respecto al valor catastral del inmueble en las fechas de su adquisición y transmisión sobre los precios que en relación con la totalidad del inmueble figuran en las escrituras. Al respecto, se había considerado en las respectivas resoluciones impugnadas que, atendiendo a que los precios contenidos en las escrituras no desglosaban el valor de la construcción y el valor del suelo, y que es el incremento de éste último el determinante del hecho imponible sujeto a gravamen, debía calcularse el valor del suelo mediante un sistema objetivo como lo es aplicar la proporción que representa su valor catastral respecto al valor total del inmueble tanto en la fecha de adquisición como en la de transmisión.
La posición adoptada por el Consell ha sido favorable al planteamiento que articulaban los contribuyentes en estos casos en tanto se ha declarado que: "A la vista de la comparativa de los valores consignados en dichas escrituras que constan en los antecedentes, y en tanto que el Ayuntamiento no ha probado que tales valores sean falsos o no ajustados a la realidad, procede estimar la pretensión del recurrente en el sentido de afirmar que en la transmisión examinada no ha habido incremento de valor susceptible de gravamen en concepto del IIVTNU.
Por otra parte, el Consell Tributari considera que la comparativa de los valores catastrales del inmueble efectuada en la propuesta de resolución carece de la fuerza y entidad probatoria suficiente para desvirtuar el sólido y ordinario principio de prueba que constituyen los valores consignados en las escrituras de adquisición y transmisión".
Y esta posición está reafirmada en algunos de los supuestos analizados por otra circunstancia que el Consell tuvo presente, en tanto que incluso en el hipotético supuesto de que se reconociera a estos valores catastrales tal fuerza probatoria, resultaba con claridad que en algunos de estos casos estábamos ante un evidente supuesto de confiscatoriedad en el que la cuota a satisfacer era superior al incremento patrimonial realmente obtenido por el contribuyente, por lo que debía concluirse la falta de realización del hecho imponible del IIVTNU.
2.1.2.- Arrendamiento Financiero (leasing)
El Consell Tributari en el expediente 118/20 analiza la tributación en el IIVTNU de un supuesto de leasing. En cuanto a la determinación del precio de la operación, y analizando la naturaleza de este tipo contractual, de conformidad con lo que ya se había manifestado en los expedientes 45/19 y 616/19, se afirma que se ha tener en cuenta que el contrato de arrendamiento financiero o leasing se configura como un contrato atípico mediante el cual, la entidad arrendadora adquiere de un tercero un inmueble y, manteniendo su propiedad, a cambio del abono de unas cuotas periódicas lo pone a disposición del arrendatario para su uso durante el plazo fijado. Este arrendamiento financiero incorpora un derecho de opción de compra a ejercitar por el arrendatario. Una vez ejercido el derecho de opción de compra por el precio residual pactado, se consuma un verdadero contrato de compraventa, produciéndose la transmisión del dominio del inmueble. Así, el precio de esta transmisión está constituido por el precio total pactado en el contrato de leasing que incluye el precio residual correspondiente al ejercicio de la opción de compra y el precio de las cuotas periódicas pagadas durante la duración del contrato de arrendamiento financiero, así como otros conceptos que ambas partes hayan podido pactar.
En el caso analizado, el Consell estableció:
“Cuando el Tribunal Supremo estableció, en su conocida doctrina, que las escrituras de adquisición y transmisión eran una prueba indiciaria, iuris tantum, del valor de los terrenos, era porque podían reflejar el valor del terreno en cada uno de los dos momentos. En cambio, no tiene sentido argüir dicha doctrina para decir que el precio determinado en el mismo momento de la adquisición para diez años después, pueda considerarse indiciario del valor del suelo en dicho momento posterior. Estamos ante un negocio bancario, que al revés de los negocios inmobiliarios, le es indiferente admitir que no se incrementa el valor del suelo, si puede beneficiarse a través de otros conceptos.
Por tanto, y partiendo de las consideraciones jurídicas anteriormente indicadas, es preciso que la recurrente aporte la escritura de adquisición de los inmuebles que posteriormente se cederán bajo un arrendamiento financiero, para así poder determinar la existencia o no de un incremento de valor en dichos inmuebles. Sin embargo, de acuerdo con la documentación obrante en el expediente, la recurrente, pese a haber sido requerida en dos ocasiones por el Institut Municipal d’Hisenda no ha aportado las escrituras de adquisición inicial de los inmuebles de referencia.”
Esta circunstancia, junto con el hecho de que el informe de valoración emitido por el Servicio Técnico del Instituto Municipal de Hacienda, con el análisis de los informes periciales aportados por la entidad recurrente, concluyó que existía incremento de valor del suelo de los inmuebles entre la fecha de adquisición y la de transmisión, llevó a la desestimación del recurso formulado en tanto quedó acreditado que si existía manifestación de capacidad económica gravable de conformidad con el criterio determinado por el Tribunal Constitucional en la Sentencia 59/2017 y por el Tribunal Supremo en la interpretación dada en esta resolución.
2.1.3.- Falta de identidad de los bienes
Un supuesto recurrente que a menudo ha analizado el Consell Tributari es el relativo a la ausencia de identidad entre el bien adquirido y el que posteriormente se transmite, lo que impide afirmar la inexistencia de incremento de valor a efectos de sujeción al impuesto. Esta situación se estudia, por ejemplo, en el expediente 1/21 (y también en el 2/21, 3/21 o 24/21) donde la mercantil interesada aportó la escritura pública de adquisición de la totalidad de la finca y el Decreto del Juzgado de Primera Instancia núm. 3 de Barcelona de ejecución hipotecaria con adjudicación del inmueble.
Al respecto, se dijo en el Dictamen elaborado:
“Sin embargo, resulta necesario indicar que en la escritura pública de adquisición figura un valor anterior a la construcción de la finca, y en consecuencia, anterior a la división de la finca en régimen de propiedad horizontal, mientras que en la transmisión de la finca ya ha tenido lugar dicha división. Por este motivo, no existe identidad física, económica o jurídica entre el inmueble adquirido el 27 de febrero de 2006 y la entidad que se transmite en fecha 19 de febrero de 2019.
En consecuencia, teniendo en cuenta que en este momento no se está determinando la base imponible del impuesto sino sólo la existencia de un incremento de valor de los terrenos, y no habiéndose acreditado por parte del sujeto pasivo del impuesto que desde la adquisición del inmueble hasta la ulterior transmisión se haya producido un decremento, procede concluir que en el presente caso se ha producido el hecho imponible a los efectos del art. 104 del TRLRHL, lo que implica que sí ha habido una manifestación de capacidad económica de acuerdo con el criterio determinado por el Tribunal Constitucional en la sentencia 59/2017 y por el Tribunal Supremo en la interpretación de la mencionada sentencia, que habilita plenamente la aplicación del artículo 107 del TRLRHL y somete esta transmisión a la tributación del impuesto sobre el incremento de valor de los terrenos de naturaleza urbana.”
La decisión y fundamentación se hacía de conformidad con los criterios fijados por el propio Consell Tributari de Barcelona, entre otros, en los expedientes 101/19, 394/19 y 396/19.
Esta situación se analiza con más detalle en el expediente 650/21 donde, a pesar de que el interesado alegaba que no había incremento de valor en la transmisión de su derecho en el inmueble en cuestión y que había aportado las escrituras de adquisición y de posterior transmisión del inmueble, el Consell Tributari declaró:
“Pues bien, de la documentación aportada por la mercantil interesada se desprende de que el inmueble objeto de este recurso es una entidad resultante de la división en régimen de propiedad horizontal. El inmueble cuya titularidad se transmite es, pues, distinto de aquel al que se refiere la escritura de adquisición. En consecuencia, el valor declarado en la escritura de adquisición del inmueble original no es directamente comparable con el declarado en la de transmisión del nuevo edificio a efectos de acreditar la evolución negativa de su valor de mercado, pues se refieren
a realidades diferentes. Esto es así en los casos en los que se adquiere un solar y se transmite un edificio construido sobre el mismo o entidades resultantes de su división en régimen de propiedad horizontal, cuando se adquiere una finca edificada y tras su demolición o reforma se transmite un edificio de nueva construcción o reformado o entidades resultantes de la división del mismo en régimen de propiedad horizontal, cuando los nuevos edificios están construidos en fincas resultantes de la agrupación de lo que en el momento de ser adquiridas eran varias fincas, de la segregación de lo que en el momento de ser adquirida era una sola finca, en las edificaciones levantadas en parcelas resultantes de procesos de reparcelación urbanística a los que la interesada o alguna de sus entidades antecesoras habían realizado aportaciones, y en general en todos los casos en los que la entidad transmitida no existía como tal en el momento de la adquisición o ha sido objeto de reforma desde el mismo. En tales casos de transformación entre lo adquirido y lo transmitido, las escrituras o títulos de adquisición y de transmisión no bastan por sí solos para acreditar la inexistencia de incremento de valor, porque no es posible determinar únicamente con base en ellos valores del suelo homogéneos y objetivamente comparables de adquisición y de transmisión”.
Y la misma posición había sido adoptada en el expediente 7/19, que ahora se referirá, donde se había manifestado:
“Aun obrando en el expediente administrativo la escritura pública mediante la cual la recurrente adquirió la propiedad de la finca, debe tenerse en cuenta que en el momento en que tiene lugar dicha adquisición, en fecha 8 de marzo de 2006, no se había llevado a cabo la división de la finca en régimen de propiedad horizontal, que tuvo lugar a través de la escritura pública de fecha 25 de mayo de 2012, y la subsanación de la misma, en fecha 13 de julio de 2012, por lo que no existe identidad física, económica o jurídica entre el inmueble adquirido el 8 de marzo de 2006 y las entidades que forman parte del mismo que se transmiten en fecha 19 de julio de 2016. En la escritura pública de aumento de capital de fecha 8 de marzo de 2006 figura el valor total de la finca, 3.400.000 euros, sin que resulte posible atribuir una parte de este valor a la finca o entidad que se transmite en el presente expediente.”
2.1.4.- Actualización de los valores con el IPC
En contestación a lo que había alegado el recurrente en el expediente 366/19, el Consell Tributari reitera y complementa su posición en relación a la imposibilidad de actualizar los valores dados a los inmuebles aplicando el IPC. Así, se recuerda que el Consell ha manifestado en reiterados dictámenes (62/19, 81/19 o 106/19) su disconformidad con la mencionada actualización de los precios de adquisición y transmisión afirmando que:
“En relación a la alegación de la recurrente referida a la actualización del precio de adquisición con el IPC hay que tener en cuenta que la capacidad económica que grava el impuesto no debe entenderse como un incremento o pérdida en el patrimonio del sujeto pasivo derivada de la transmisión de un inmueble gravada por los impuestos personales que recaen sobre las rentas del obligado tributario- sino como el aumento de valor del bien, por lo que no resultaría procedente dicha actualización.”
Y se completa esta argumentación con la cita de la sentencia del Tribunal Supremo, número 1.470, de fecha 20 de noviembre de 2020, donde se determina que la actualización de valores conforme al IPC debe reputarse errónea. La actualización año tras año en atención al coste de vida (o a cualesquiera otros índices) “Tropezaría, en primer lugar, con el sistema de determinación de la base imponible del impuesto (...) chocaría, además, con la propia naturaleza del tributo, que grava la capacidad económica puesta de manifiesto entre dos momentos temporales (...).” Y añade el Tribunal Supremo que “El procedimiento de actualización defendido (...) no está contemplado en absoluto en el texto refundido de la Ley de las Haciendas Locales.”
En conclusión, el Consell afirma que “se tiene que poner de manifiesto la improcedencia de actualizar el valor de adquisición con el IPC, pues la aplicación de coeficientes de actualización que se puede llevar a cabo en el IRPF o en el IS, siempre que las normas reguladoras de estos impuestos así lo prevean es absolutamente irrelevante en el ámbito del IIVTNU.”
2.1.5.- Valor contable: falta de entidad probatoria para considerarlo valor de adquisición o de transmisión
En el expediente 446/19 se analiza un supuesto en el que la sociedad recurrente toma como referencias para determinar la existencia o inexistencia de incremento de valor a efectos del IIVTNU el precio de venta del inmueble en la fecha de su transmisión y el valor neto contable de este inmueble en la fecha de su venta. Al respecto, el Consell dictamina que esta comparación no se ajusta a las previsiones legales y afirma:
“En este sentido, cabe recordar que de conformidad con lo previsto en el artículo 104 del Texto refundido de la Ley reguladora de las haciendas locales, el hecho imponible del IIVTNU grava el incremento de valor que experimenten los terrenos en el transcurso del tiempo legalmente establecido y que se pone de manifiesto a raíz de la transmisión de la propiedad o de derechos reales de disfrute sobre los mismos, de modo que los valores a comparar con el fin de determinar la existencia o inexistencia de incremento serán el valor del suelo en el momento de su adquisición y el valor del propio suelo en el momento de su transmisión.
En caso que nos ocupa falta la acreditación por parte de V... SLU del precio de adquisición del inmueble que ahora se transmite, resultando al efecto -y por tanto, a efectos de determinar la acreditación del hecho imponible del IIVTNU- absolutamente irrelevante el valor neto contable que se diera a este mismo bien al tiempo de la venta.”
2.1.6.- Cómputo de gastos por años
En el expediente 251/20 la interesada alega la inexistencia de manifestación de capacidad económica, considerando que se ha producido un decremento de valor por causa de la transmisión referenciada, y manifiesta que debe tenerse en cuenta que el inmueble objeto del procedimiento ha sufrido daños a consecuencia de un incendio y se han realizado en él una serie de reparaciones. Al respecto, el Consell manifestó que los daños causados por el incendio de 16/12/2014 en el inmueble en cuestión no desvirtúan el incremento, porque estos daños afectarían a la edificación y no al suelo, cuya transmisión con plusvalía es la materia que grava el IIVTNU. El hecho de que la transmisión del inmueble se haya producido para resarcir a terceros de tales daños no es óbice para constatar en la transmisión del terreno la manifestación de capacidad económica gravada por el impuesto, en la medida en que ha quedado suficientemente acreditado que el suelo se ha revalorizado positivamente desde el momento de la adquisición del inmueble, y esto es lo que constituye el incremento patrimonial gravado por el impuesto.
En sentido similar cabe referir los pronunciamientos contenidos en el Dictamen emitido en el expediente 21/21 y relativos a los gastos que los interesados habían realizado en concepto de reparaciones del inmueble por los daños causados a consecuencia de un siniestro producido:
“(…) En este sentido, entienden que los importes satisfechos en concepto de indemnizaciones y de reparaciones a consecuencia de un siniestro han supuesto una pérdida que debe ser tenida en cuenta en la determinación del valor en el inmueble objeto del procedimiento.
Hay que comenzar constatando que el valor declarado en la escritura de transmisión es superior al de su adquisición -486.214,58 euros y 15.000 euros respectivamente- lo que en principio, de acuerdo con la doctrina jurisprudencial señalada en los fundamentos jurídicos anteriores, significa que se ha producido un incremento de valor como consecuencia de la transmisión del inmueble que está en la base de este recurso. Además, la causa de la transmisión no puede ser atendida pues no es elemento constitutivo del hecho imponible del impuesto sino que lo es la mera existencia de esta última, es decir, la transmisión, todo ello sin perjuicio de las posibles causas de exención que resulten aplicables.
Respecto de los gastos que los interesados han realizado como consecuencia de las reparaciones del inmueble por los daños causados a consecuencia del siniestro, cabe señalar que no desvirtúan tal incremento pues estos afectarían a la edificación y no al suelo cuya transmisión con plusvalía es lo que grava el IIVTNU. El hecho de que la transmisión del inmueble se haya producido para resarcir a terceros de tales daños no es óbice para constatar, en la transmisión del terreno, la manifestación de capacidad económica gravada en el impuesto en la medida en que se acredita mediante las escrituras incorporadas al expediente y sin que exista en este último prueba alguna en contrario. El TC ha tenido la oportunidad de pronunciarse sobre los gastos que pueden incidir en la cuantificación del incremento o decremento, en su caso. Así, en sentencia 126/19, de 31 de octubre, dictaminó que los gastos y los tributos soportados tanto en el momento de la adquisición como de la transmisión a cargo del obligado tributario son los que deben tener efectos en la cuantificación de los precios incorporados a las escrituras de adquisición o transmisión correspondientes (…)”.
2.1.7.- Confiscatoriedad
Otra cuestión que se plantea a menudo en los recursos que se someten a la consideración del Consell Tributari es la relativa a los casos en los que el incremento de valor puesto de manifiesto con la transmisión del bien es inferior a la cuota que
resulta a pagar por el tributo. Se analiza este tema en el expediente 32/21 donde se citan y transcriben parcialmente las sentencias del Tribunal Constitucional nº 126/2019, de 31 de octubre; 153/2019, de 25 de noviembre de 2019, dictada en relación a un Auto de 6 de junio de 2019 del Juzgado Contencioso Administrativo núm. 2 de Zaragoza; así como la posición del Tribunal Supremo manifestada en la sentencia de 30 de enero de 2020 (recurso 151/2018), donde después de acoger en su fundamento de derecho quinto la doctrina del Tribunal Constitucional contenida en la sentencia 126/2019, citada, dedica su fundamento de derecho sexto a la fijación de los criterios interpretativos sobre los artículos 107.1, 107.2.a) y 110.4, a la luz de la doctrina del TC contenida en las citadas sentencias. En lo que aquí interesa, el Alto Tribunal dice lo siguiente:
“3º) Esos artículos 107.1 i 107.2.a) del TRLRHL, deberán ser inaplicados como inconstitucionales cuando, mediante prueba practicada por el sujeto pasivo, jurídicamente idónea y eficaz para acreditar la evolución realmente experimentada por el valor del concreto suelo que vaya referido el gravamen, se haya constatado cuál ha sido el incremento patrimonial realmente obtenido por el contribuyente; y la determinación de la base imponible, efectuada según lo dispuesto en ese mencionado art. 107, conduzca al resultado de una cuota a satisfacer superior al incremento patrimonial realmente obtenido por el contribuyente. Y la consecuencia de la inaplicación derivada a esa específica inconstitucionalidad será que la cuota exigible al contribuyente no podrá ser superior a ese incremento patrimonial realmente obtenido que haya quedado acreditado.”
Este criterio se incorporó en posteriores pronunciamientos del mismo tribunal, como son las sentencias de 3 de febrero de 2020 (recurso 1139/2018) y 12 de febrero de 2020 (recursos 4327/2017 y 4372/2017) y se acogió por el Consell Tributari en sus dictámenes.
Es ejemplo de esta posición el supuesto analizado en el expediente 13/21, estimatorio de las pretensiones del contribuyente, donde sucedía que “el resultado de la cuantificación del impuesto, es decir, de la cuota -2.973,03 euros-, es superior al importe del incremento de valor producido en el inmueble entre el momento de su adquisición y el de su posterior transmisión -2.915,06 euros-, por lo que resulta contrario a la prohibición constitucional de confiscatoriedad tal y como ha puesto expresamente de manifiesto para este impuesto concreto el Tribunal Constitucional en sentencia de fecha de 31 de octubre de 2019. En consecuencia, no procede exigir el pago del IIVTNU correspondiente.”
También se apreció la existencia de confiscatoriedad en los expedientes 16/21, 180/21, 550/21, 640/21, 641/21 o 642/21.
2.2.- Inexistencia de transmisión
2.2.1.- Aportación no dineraria de rama de actividad
En el expediente 232/21, alegaban los interesados la no sujeción al IIVTNU de una serie de inmuebles por haber sido aportados a una entidad mercantil (SL) como aportación no dineraria de rama de actividad, por lo que se solicitaba la devolución
de los importes pagados mediante las autoliquidaciones que abonaron en su día. En la documentación que obra en el expediente resulta acreditado que los interesados tenían constituida una comunidad de bienes (CB) que fue disuelta y liquidada mediante escritura pública de igual fecha a la de ampliación de capital de una SL a la que los interesados aportaron los inmuebles recibidos de dicha disolución.
En el clausulado del primero de estos documentos públicos se manifiesta expresamente que dicha CB “si bien se constituyó bajo la forma de Comunidad de Bienes, ha funcionado como una sociedad civil con objeto mercantil”, así como la voluntad de acogerse a lo dispuesto “en la Disposición Transitoria Decimonovena de la Ley 35/2006, de 26 de noviembre, del IRPF, redacción dada por ley 26/2014 de 27 de noviembre”, y “el reparto del haber social, mediante la adjudicación del activo neto de la entidad a cada uno de los miembros de la misma, proporcionalmente a su participación (un 20% cada uno) y en pro indiviso”. Consta en el expediente que, al menos en el periodo de los tres años anteriores a la disolución, los comunes de esta entidad “tributaron por el Impuesto sobre la renta de las personas físicas, como entidad en régimen de atribución de rentas.”
En el segundo de los documentos públicos mencionados, la escritura pública de ampliación de capital, los interesados suscribieron la totalidad de la misma en su calidad de socios mediante “las respectivas aportaciones no dinerarias de las también respectivas cuotas indivisas, (20% cada uno), de los activos y pasivos afectos a la actividad de comercio al por mayor de minerales de las que eran titulares los aportantes, que giraba bajo el nombre de (...) CB, entre las que figuraban las cuatro fincas objeto de este expediente, según el anexo 1 que se adjuntó a la referida escritura pública.”
El Consell desestimó las pretensiones de los interesados por considerar que no resultaba de aplicación la exención por aportación de rama de actividad que establece la Disposición Adicional Segunda de la Ley 27/2014, de 27 de noviembre, reguladora del Impuesto sobre Sociedades. De acuerdo con su precedente, expediente 277/17, el Consell consideró que, si bien no constituía un obstáculo para la aplicación de este régimen especial el hecho de que la actividad a la que resultaban afectos los inmuebles aportados fuera desarrollada por una CB, en el caso concreto, no resultaba acreditado el cumplimiento de los requisitos que exige la aplicación de dicho régimen especial. Concretamente, la existencia de una “rama de actividad”, entendida como “un conjunto de elementos patrimoniales que desde el punto de vista de su organización constituye una unidad económica autónoma, determinante de una explotación productiva, es decir, un conjunto susceptible de funcionar por sus propios medios (artículo 76.4 dela Ley 29/1991, de 16 de diciembre)”.
La conclusión que resulta del examen del expediente, es la de que las oficinas de la empresa han estado siempre ubicadas en los inmuebles transmitidos, sin que nada haya modificado su actividad por el hecho de que estuvieran arrendados, perteneciesen a una Comunidad de Bienes, luego a los comunes a título personal y luego a la sociedad; y sin que, en ningún caso, se llevarase a cabo en los mismos una actividad empresarial autónoma. Obviamente, una dirección económica de una empresa no es actividad empresarial autónoma, sino que es consustancial a cualquier empresa.
2.2.2.- Transmisión por apoderado. Revocación del poder
En el expediente 117/20, calificado por el Consell como recurso de alzada frente a la diligencia de embargo, la interesada alegaba falta de conocimiento y voluntad de transmisión de los inmuebles gravados, dado que los mencionados inmuebles habían sido transmitidos por un apoderado con posterioridad a la revocación de los poderes otorgados a su favor.
El Consell desestimó las reclamación de la interesada con base en la doctrina jurisprudencial que exige el conocimiento de la revocación y la nulidad de la transmisión efectuada.
Como establece la SAP de Asturias, secc 5ª, núm. 269/2000, de 5 de mayo (AC\,2000\,1098), de “los términos del art. 1738 del Código Civil conforme al cual <lo hecho por el mandatario, ignorando la muerte del mandante u otra cualquiera de las causas que hacen cesar el mandato es válido y surtirá todos sus efectos respecto a los terceros que hayan contratado con él de buena fe>. (...) parece inferirse –aunque tal interpretación no es pacífica- que para que lo hecho por el mandatario surta efecto tras la revocación del poder es exigible no sólo que el tercero haya contratado de buena fe, sino también que el mandatario ignore la revocación del mandato, (...).” Doctrina que encuentra su fundamento en la doctrina del Tribunal Supremo que considera “indispensable el conocimiento del acto de revocación”, dado el carácter de declaración unilateral y recepticia del mismo, conforme a las Sentencias del Tribunal Supremo de 14 de abril de 1932 y 10 de julio de 1946, y la afectación de la pretendida nulidad a un tercero (STS, sala de lo civil, de 14 de junio de 1965 (RJ\,1965\,3875).
En el presente caso, no hay constancia de que se notificara a la persona apoderada la revocación efectuada por la interesada. Por lo tanto, concluye el Consell “no resulta acreditado que el apoderado supiera de la revocación de su mandato de representación en el momento en que transmitió, en nombre de la interesada, ambos inmuebles, ni consta prueba alguna de la nulidad de dichas transmisiones y ausencia de realización del hecho imponible”. Razón por la cual, se han de entender válidas ambas transmisiones y por ende, las liquidaciones tributarias derivadas de las mismas, “ante la falta de prueba en contra”.
3.- Exenciones
3.1.- Entidad benéfica. Fundación bancaria
En el expediente 497/21, la Fundación bancaria interesada interpone recurso de alzada contra la resolución desestimatoria de la solicitud de exención solicitada. Alega la Fundación su naturaleza de entidad benéfica de acuerdo con los artículos 105.2c) del Real Decreto Legislativo 2/2004, de 5 de marzo, por el que se aprueba TRLRHL y 8.2 de la Ordenanza fiscal 1.3 reguladora del IIVTNU.
Como ya ha establecido la Ley en anteriores ocasiones, si bien el artículo 105.2 del TRLRHL establece la exención de las “Las instituciones que tengan la calificación de benéficas o de benéfico-docentes”, “(...) la Ley 30/1994, de 24 de noviembre, de fundaciones y de incentivos fiscales a la participación privada en actividades de interés general, en su disposición derogatoria única, declara derogadas la Ley general de beneficencia de 20 de junio de 1849, el Real Decreto de 14 de mayo de 1852, que aprobó el Reglamento de la Ley general de beneficencia, y aparte de otras que concretamente identifica, las demás disposiciones que se opongan a lo establecido en dicha Ley”.
“Esta derogación de la legislación sobre la beneficencia supone, pues, la desaparición de la categoría de “benéfica” en la normativa sobre fundaciones y, por tanto, la imposibilidad de obtener declaraciones oficiales de este tipo por cualquier fundación a partir de la entrada en vigor de la mencionada Ley”
Respecto a la aplicabilidad de esta exención, en su expediente 377/1, el Consell estableció el siguiente criterio: “a la luz del artículo 58.1 y de la disposición derogatoria única de la Ley 30/1994, cabe formular dos alternativas: a) entender que las entidades benéficas han desaparecido como tales del ordenamiento jurídico vigente por disposición expresa de la Ley 30/1994 (disposición transitoria primera y disposición derogatoria única), lo que deja vacía de contenido la exención, formalmente no derogada, del artículo 106.2.c) de la Ley 39/1988, que deviene inaplicable; y b) entender que las entidades benéficas preexistentes subsisten como tales, aunque adaptando su normativa a la Ley 30/1994, lo que permite la aplicación efectiva de la exención mencionada, si bien con un ámbito de aplicación más reducido por efecto de la modificación del ordenamiento jurídico general, esto es, con un ámbito de aplicación restringido a las entidades benéficas o asimiladas que ya disfrutaran o hubieran podido disfrutar de ese beneficio fiscal antes de la entrada en vigor de la nueva Ley, que son las únicas que pueden ostentar dicha calificación.”
Ante esta alternativa, y dada la naturaleza subjetiva de la exención del artículo 106.2.c) del Ley 39/1988, el Consell ha considerado “que la interpretación más rigurosa, y respetuosa tanto con la dicción literal del artículo 58.1 citado como con la finalidad de la Ley 30/1994 de añadir más que de suprimir beneficios fiscales, es la segunda. Sobre todo si se tiene en cuenta que la adaptación de las entidades benéficas a la nueva normativa no supone una novación absoluta de su situación jurídica ni la derogación de todos sus derechos, por lo que, no anulado el acto administrativo de declaración como entidad benéfica por la nueva legislación, dicho acto habrá de tener la eficacia que en cada momento le reconozcan las leyes. Y uno de tales efectos es, en la legislación actualmente vigente, el derecho a la exención del impuesto sobre el incremento de valor de los terrenos, cuya subsistencia expresamente se declara.”
Respecto a las entidades asimiladas a las benéficas a efectos fiscales por una norma de rango legal, el establecimiento de dicho criterio comporta que “la exención sólo será aplicable a las entidades que hubieran sido ya asimiladas con anterioridad a la entrada en vigor de la nueva legislación, o lo que es lo mismo, a las existentes con anterioridad a la nueva legislación, pues de lo contrario se estaría extendiendo indirectamente el ámbito propio de la exención. En definitiva, si ha desaparecido del ordenamiento jurídico la posibilidad de calificar como benéficas, hay que entender que también ha desaparecido la posibilidad de asimilar a las benéficas, ya que no se puede obtener indirectamente un beneficio fiscal que no se podría conceder directamente, por ser contrario al ordenamiento jurídico.”
Concretamente, por lo que se refiere a las fundaciones bancarias, como ya dijo el Consell en el expediente 663/18: “<<Con anterioridad a la promulgación de la Ley 26/2013, de 27 de diciembre, de cajas de ahorros y fundaciones bancarias, las fundaciones bancarias podían acogerse a lo dispuesto en la Ley 49/2002 de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo -siempre que cumplieran los requisitos señalados en la referida ley 49/2002- para solicitar la exención del IIVTNU, pero tras la modificación introducida por la Disposición Final Cuarta de la citada Ley 26/2013, de 27 de diciembre, de cajas de ahorros y fundaciones bancarias en la Ley 50/2002, de 26 de diciembre, de Fundaciones, es claro que en la actualidad las fundaciones bancarias están sujetas a la regulación contenida en su propia norma: la Ley 26/2013, de 27 de diciembre, de cajas de ahorros y fundaciones bancarias. Así, dice literalmente la Disposición Adicional Octava introducida en la Ley 50/2002, de 26 de diciembre, de Fundaciones por la Ley 26/2013, de 27 de diciembre, de cajas de ahorros y fundaciones bancarias: “Las fundaciones bancarias se regirán por lo dispuesto en la Ley 26/2013, de 27 de diciembre, de cajas de ahorros y fundaciones bancarias.”
Teniendo ello presente, para determinar el vigente régimen fiscal de las fundaciones bancarias se hace necesario acudir al artículo 49 de la Ley 26/2013, de 27 de diciembre, de cajas de ahorros y fundaciones bancarias, que literalmente dispone: “1. Las fundaciones bancarias tributarán en régimen general del Impuesto sobre Sociedades y no les resultará de aplicación el régimen fiscal especial previsto en la Ley 49/2002, de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo.”
Pues bien, a pesar de que la redacción de este precepto pudiera generar alguna duda interpretativa, el Consell Tributari estima que una interpretación literal del art. 49 de la Ley 26/2013, de 27 de diciembre, de cajas de ahorros y fundaciones bancarias debe conducir necesariamente a entender que la Ley 49/2002, de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo, no resulta ya de aplicación a las fundaciones bancarias, de manera que las mismas quedan sujetas al régimen fiscal general. Y abunda en esa línea la interpretación sistemática de la norma, dado que la Ley 26/2013, de 27 de diciembre, de cajas de ahorros y fundaciones bancarias establece en sus Disposiciones Finales Primera, Segunda, Tercera y Quinta reglas especiales para determinados impuestos, incluso de naturaleza local, entre las que no se recoge ninguna regla específica que prevea un régimen especial para el IIVTNU.
En su consecuencia tampoco les es aplicable a las fundaciones bancarias el contenido del artículo 8.2 de la Ordenanza fiscal 1.3 del Ayuntamiento de Barcelona del IIVTNU en cuanto que para determinar la exención remitía expresamente al contenido y cumplimiento de la Ley 49/2002 de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo>>
3.2.- Dación en pago. Compraventa con subrogación y cancelación de hipoteca
En el expediente 306/21, alegaba la interesada respecto de la liquidación del IIVTNU, exención de la transmisión del inmueble objeto del impuesto, por tratarse de una dación en pago para cancelación de hipoteca, y, respecto a la sanción impuesta, falta de ocultación. Asimismo exponía que la transmisión lo había sido de su vivienda habitual.
Si bien la interesada transmitió el inmueble de referencia mediante un negocio jurídico de compraventa con subrogación y cancelación de hipoteca, tal y como se acredita en la escritura pública correspondiente, del contenido de la mencionada escritura notarial se desprende que el negocio jurídico pretendido por las partes no se trataba de una compraventa sino que era una dación en pago. En consecuencia, y teniendo en cuenta lo resuelto en la Sentencia núm. 22/2019, de 6 de febrero de 2019, dictada por el Juzgado Contencioso Administrativo núm. 19 de Madrid en el procedimiento abreviado 134/2018 (NIG: 28.079.00.3-2018/0006474) que resolvió un asunto similar, el Consell concluye, que “con independencia de la calificación jurídica dada por las partes, el negocio jurídico realizado reúne los requisitos previstos en el artículo 105.1 de la Ley Reguladora de las Haciendas Locales para que pueda ser considerada como una dación en pago”.
Concretamente: a) se trata de una “vivienda habitual”; b) en la escritura se hace constar expresamente que “la transmisión se realiza para la cancelación de las deudas contraídas con una entidad de crédito mediante la subrogación hipotecaria del comprador, quedando la parte vendedora liberada de las obligaciones derivadas del crédito”; y c) no se dispone “de otros bienes para hacer frente al pago de la deuda”. Requisito que se presume, sin perjuicio de la posterior comprobación por parte de la Administración.
En consecuencia, “teniendo en cuenta que el artículo 13 de la Ley 58/2003, de 17 de diciembre, General Tributaria, prevé que las obligaciones tributarias se exigirán con arreglo a la naturaleza jurídica del hecho, acto o negocio realizado, cualquiera que sea la forma o denominación que los interesados le hubieran dado, y prescindiendo de los defectos que pudieran afectar a su validez, se considera oportuno anular la liquidación del impuesto sobre incremento de valor de los terrenos de naturaleza urbana”
La citada Sentencia núm. 22/2019, de 6 de febrero de 2019, del JCA núm. 19 de Madrid, siguiendo el criterio de la Consulta Vinculante V0325-15, de 29 de enero de 2015 de la Subdirección General de Impuestos sobre la Renta de las Personas Físicas, que considera aplicable al IIVTNU, resuelve que:
“puede sostenerse que la dación en pago no queda desnaturalizada ni muta su naturaleza por el hecho de que se haga a favor de un tercero, distinto del acreedor hipotecario, siempre que sea éste el que imponga tal condición para acceder a la dación y la acepte como extintiva de la obligación. Es éste precisamente el caso planteado: el acreedor hipotecario accede a la dación y obliga al deudor a transmitir el inmueble a un tercero por él designado, posibilidad admitida en el Código Civil para el pago de las obligaciones (artículos 1.162 y 1.163)” “Por otra parte,
la redacción literal de la exención permite sostener tal interpretación, porque no limita taxativamente a favor de quién ha de hacerse la dación, sino que exige tres requisitos que no obstarían a esa interpretación:
- Que la dación lo sea de la vivienda habitual del deudor o de su garante.
- Que la dación se realice para la cancelación de deudas garantizadas con hipoteca
- Que esas deudas hipotecarias se hayan contraído con entidades de crédito o cualquier otra entidad que, de manera profesional, realice la actividad de concesión de préstamos o créditos hipotecarios.
Como puede observarse, no se exige que la transmisión en que consiste la dación se haga a favor de esa misma entidad de crédito, por lo que no debe excluirse la posibilidad de que la misma acreedora admita o imponga, sin alterar el carácter extintivo de la dación, la transmisión a un tercero designado a su voluntad.
Para mayor abundamiento, en el párrafo segundo del artículo 105.1.c) del TRLRHL y del artículo 33.3.d) de la LIRPF se señala que también opera la exención en las ejecuciones hipotecarias, en las que como consecuencia de las mismas se produce una transmisión a favor de un tercero que no será la entidad financiera acreedora en la mayor parte de los casos.
Por todo ello, no apreciándose impedimento en la previsión legal y siendo lo más acorde con la finalidad de la norma, se considera que esas transmisiones o daciones en pago a favor de un tercero autorizado e impuesto por la entidad acreedora deben ser objeto de la nueva exención prevista en el artículo 105.1.c) del TRLRHL y 33.3.d) de la LIRPF, lógicamente siempre que se cumplan los demás requisitos establecidos en dichos preceptos. Por último, debe señalarse, al poder plantearse en los casos a los que se refiere la consulta, que, al no precisarse en la normativa antes referida, la dación en pago puede suponer tanto la cancelación total como la parcial de la deuda, en aquellos casos en que se pacte que la entrega de la vivienda sólo extingue parte de la deuda”.
“(…)Por tanto si la dación en pago no queda desnaturalizada ni muta su naturaleza por el hecho de que se haga a favor de un tercero, distinto del acreedor hipotecario, siempre que sea éste el que imponga tal condición para acceder a la dación y la acepte como extintiva de la obligación, y considerando la reiterada jurisprudencia referente a que «los contratos son lo que son y no lo que digan las partes contratantes…» o, al hablar de la «calificación legal que corresponda», es decir, que “la calificación de un contrato no es una facultad de las partes ”, a la vista de la escritura de compraventa con subrogación otorgada ante el Notario de Madrid Don Fernando Sánchez-Arjona Bonilla, bajo el número de su protocolo 585., otorgada el 28 de abril de 2016, solo puede entenderse que nos encontramos ante una mera dación de pago y por tanto exenta de tributación por el Impuesto del Incremento del Valor de los Terrenos de Naturaleza Urbana de conformidad con el artículo 105.1 c) del Texto Refundido de la Ley de Haciendas Locales, escritura en la que ha intervenido y ha dado su consentimiento CATALUNYA BANC S.A.”
En el mismo sentido se expresa la CV DGT V0324-15 de 29 de enero de 2015.
3.3.- Transmisión en régimen de concesión administrativa. Derecho real de superficie
En el expediente 283/21, la interesada alegaba exención del IIVTNU por tratarse de una transmisión en régimen de concesión administrativa. En concreto argumentaba que el negocio jurídico realizado no era una compraventa sino una cesión temporal de uso de una plaza de aparcamiento.
De la documentación incorporada en el expediente administrativo se desprendía que el derecho transmitido por esta sociedad no tiene la consideración de concesión administrativa sino de cesión de uso. Según constaba en la escritura pública correspondiente, la interesada era titular de un derecho real de superficie en cuya ejecución estaba constituida la plaza de aparcamiento de referencia y respecto de la cual cede su uso. Si bien es cierto que la escritura pública de cesión temporal de uso de la plaza de aparcamiento utiliza en algún momento (apartado III) la expresión “concesión administrativa” no es menos cierto que esta referencia terminológica es jurídicamente errónea, dada la propia literalidad del resto de párrafos, así como de las escrituras anteriores de las que trae causa la presente.
Concretamente, del contenido y literalidad de las referidas escrituras públicas se desprende: (i) que en la cesión originaria, que data del año 1992, UT, SA adquiere el derecho de superficie, y por tanto, la condición de superficiaria durante 75 años, a cuyo fin el Ayuntamiento de Barcelona hacía suya la propiedad de lo construido en la zona de cesión; (ii) que en 1999 G,SL adquiere onerosamente de parte de UT, SA la finca cedida con sujeción al plazo concesional de 75 años a contar desde el 14 de enero de 1993; y (iii) que por virtud de la escritura pública de “Cesión temporal de uso de plaza de aparcamiento” otorgada en fecha 21 de abril de 2015 y a la vista de que el derecho de superficie adquirido por G, SL de UT, SA es “divisible, transmisible y susceptible de gravamen durante su vigencia”, G, SL cede onerosamente y de forma temporal el uso de la referida plaza de aparcamiento.
En consecuencia, de acuerdo con el precedente expediente 404/15 el Consell concluyó la realización del hecho imponible del impuesto, en tanto que supone la transmisión onerosa de un derecho real de goce limitativo del dominio sobre el referido terreno, y la procedencia de la liquidación exigida, dada la inexistencia en la normativa vigente de exención alguna que le sea de aplicación.
4.- Devengo
4.1.- Transmisión mortis causa: fecha de la transmisión
En cuanto al devengo del impuesto, en el expediente 6/20 se analiza la cuestión en un supuesto de transmisión hereditaria. Al respecto, se hace mención al artículo 109 del TRLRHL en cuanto se refiere a la “fecha de la transmisión”, sin que la mencionada ley defina el concepto, por lo que hay que acudir a lo dispuesto en el Código Civil. Así, de los artículos 440, 657, 661 y 989 del citado cuerpo normativo resulta que, a efectos del IIVTNU, se tendrá como fecha de la transmisión la de defunción del causante, entendiéndose producido en ese momento el devengo del tributo.
Por tanto, en el supuesto objeto del expediente se concluye que: "...a efectos del impuesto debe tenerse por adquirida la propiedad en dos momentos, correspondientes a las fechas de muerte de los causantes, propietarios por mitad del inmueble referenciado. Esto es, el devengo del impuesto debe entenderse producido el 16/4/1990 en un 50% y 11/12/2000 el 50% restante. Por lo tanto, de todo lo anterior se desprende que, la fecha de transmisión en ningún caso será la de la aceptación de la herencia efectuada por la interesada en el año 2008."
4.2.- Condición suspensiva
En el expediente 261/19 se documenta un recurso de alzada interpuesto contra la resolución que desestima la pretensión del interesado de declaración de la prescripción de la obligación tributaria correspondiente. Considera el Consell Tributari que de acuerdo con la fecha de firma del contrato de compraventa del inmueble que está en la base de este recurso, el tributo ha prescrito por haber transcurrido el plazo de cuatro años de prescripción. Solicita por este motivo que se estime su alegación y se anule la liquidación practicada. La Administración desestima la solicitud y contra esta resolución desestimatoria se interpone el presente recurso. En efecto en fecha de 14 de agosto de 2008 se firmó un contrato de compraventa entre diversos sujetos, entre ellos el recurrente, en virtud del que se pactaba la venta del inmueble de referencia. El TRLRHL prevé en el artículo 109 que el devengo del impuesto se produce en la fecha de transmisión del terreno, momento del nacimiento de la obligación tributaria. Por lo tanto la cuestión a concretar es precisamente si se ha realizado la transmisión del inmueble correspondiente. Pues bien, se deriva expresamente del contrato firmado en la fecha citada que la transmisión queda condicionada al otorgamiento de la escritura pública y al pago del precio de compraventa -cláusulas primera, tercera y cuarta del acuerdo-. En esta última se establecen dos condiciones suspensivas que solo si se cumplen suponen realizada la transmisión. Así se dispone que "mientras no se otorgue la escritura y se efectúe el pago, la transmisión queda sujeta a la condición suspensiva". Es decir hasta que no se produzcan estos actos, la transmisión no se produce y en consecuencia es el momento de su cumplimiento el que determina la realización de uno de los elementos del hecho imponible sin el cual no cabe el devengo del impuesto, es decir, la transmisión. Hecho que se produce, según consta en el expediente, el día 30 de noviembre de 2015.
4.3.- Deber de declarar y dies a quo para el cómputo de la prescripción
Prosigue el Consell Tributari, en el mismo expediente 261/19, analizando el dies a quo del plazo de prescripción también cuestionado por el interesado. Pues bien teniendo en cuenta que la fecha del devengo es la que determina el momento en que el obligado debe realizar la declaración o autoliquidación correspondiente cuyo plazo está fijado, en el caso de transmisiones inter vivos, en treinta días contados desde que se devenga el impuesto, y que el último día para su cumplimiento es el que determina el dies a quo de la prescripción, artículos 66 y siguientes de la LGT, debe declararse en este caso concreto que, de acuerdo con la documentación incorporada al expediente, la prescripción no se ha producido. Por lo cual se desestima la pretensión del sujeto y, por lo tanto, el recurso interpuesto.
5.- Base imponible
5.1.- Fórmula de cálculo procedente
En la determinación de la cuota del impuesto, existe una cuestión importante que se ha tratado por el Consell Tributari durante el año 2021 y que se refiere a la validez de la fórmula de cálculo prevista en el artículo 107.4 del TRLRHL, que debe ser tenida en consideración a fin de determinar la carga tributaria a satisfacer por el tributo. Al respecto, algunos contribuyentes han defendido la aplicación de fórmulas que se apartan de la configuración que hace el TRLRHL en dicho precepto y que no pueden, por este motivo, tenerse en cuenta. Es ejemplo de este tema el expediente 5/21 donde el Consell, haciendo suya la propuesta de resolución que había sido realizada por el Instituto Municipal de Hacienda, declara que: "... la fórmula de cálculo establecida en el TRLRHL, en la medida que la transmisión de un determinado bien inmueble no comporte una situación de inexistencia de incremento de valor, es plenamente constitucional y directamente aplicable a los efectos de determinar la cuota tributaria del impuesto que nos ocupa, como por otra parte señaló el Tribunal Supremo en Sentencia de 9 de julio de 2018, sin que pueda ser substituida por ninguna otra."
En términos similares, entre otros, pueden citarse los dictámenes elaborados en los expedientes 274/20 y 275/20.
5.2.- Valor catastral
En los expedientes 368/21, 335/21 y 688/21, los interesados manifestaban su disconformidad con el valor catastral utilizado para la liquidación del IIVTNU por diferentes motivos.
Así, en los expedientes 368/21 y 355/21, los interesados discutían, respectivamente, la superficie computable y el valor catastral del suelo de los inmuebles transmitidos. En ambos casos el Consell concluyó la procedencia de las liquidaciones practicadas habida cuenta de la total correspondencia de las mismas con los datos catastrales vigentes en el momento de la transmisión.
En el expediente 688/21, la entidad recurrente alegaba la cuantía desmesurada de las cuotas exigidas como consecuencia del procedimiento de regularización tributaria realizado, e indicaba que los valores catastrales utilizados no habían tenido en cuenta el uso específico de cada entidad ni los porcentajes de participación en los elementos comunes de cada una de ellas.
El recurso fue admitido por aplicación expresa de los RRDD 463/2020 de 14 de marzo, 11/2020, de 31 de marzo, y Disposición Adicional 1ª del Real Decreto Legislativo 15/2020, de 21 de abril, los cuales establecieron que el cómputo del plazo para interponer recursos en vía administrativa, se había de contar desde el día hábil siguiente a la fecha de la finalización del estado de alarma (30 de mayo de 2020), con independencia del tiempo que hubiera transcurrido desde la actuación administrativa objeto del recurso o impugnación con anterioridad a la declaración del estado de alarma.
En cuanto al fondo del asunto, tras exponer los pronunciamientos del TC sobre el sistema de cuantificación del impuesto y revisar los datos del expediente, el Consell concluyó la adecuación a derecho de las liquidaciones impugnadas por conformidad del valor catastral utilizado con el vigente en el catastro en el momento de la transmisión.
6.- Recaudación
6.1.- Improcedencia de la vía de apremio iniciada sin previa resolución del recurso interpuesto frente a la liquidación correspondiente
En el expediente 355/21 el Consell Tributari aplica la doctrina contenida en la sentencia del Tribunal Supremo núm. 586/2020, de 28 de mayo, en un supuesto en el que se alegaba que no era posible dictar la providencia de apremio sin haberse resuelto el recurso principal contra la liquidación. El Consell considera que el recurso se interpuso el 23 de julio de 2020 y, sin haberse resuelto este recurso, se dictó la providencia de apremio en fecha 29 de septiembre de 2020, y concluye que en el supuesto que examina se había producido un hecho análogo al resuelto por la sentencia referida. En consecuencia, procedía estimar el recurso interpuesto contra la providencia de apremio, puesto que de la recta configuración legal del principio de ejecutividad y de sus límites, así como del régimen del silencio administrativo, de los artículos 9.1, 9.3, 103 y 106 CE, y también del principio de buena administración -que cursa más bien como una especie de metaprincipio jurídico inspirador de otros-, puede concluirse que la Administración, cuando frente a ella se encuentra pendiente un recurso o impugnación administrativa, potestativo u obligatorio, no puede dictar providencia de apremio sin resolver antes este recurso de forma expresa, como es su deber, porque el silencio administrativo no es sino una mera ficción de acto a efectos de abrir frente a esta omisión las vías impugnatorias pertinentes en cada caso. Además, no puede descartarse a priori la posibilidad de que, examinado tal recurso, que comporta por sí misma una pretensión de anulación del acto, fuera atendible lo que en él se pide. De este modo, la Administración no puede ser premiada o favorecida cuando no contesta tempestivamente las reclamaciones o recursos, dado que la ejecutividad no es un valor absoluto, y uno de sus elementos de relativización es la existencia de acciones impugnatorias de las cuales la Administración no puede desentenderse.
En el expediente referido, el Consell Tributari dictaminó: Sobre este problema, de dictar la Providencia de Apremio sin haberse resuelto el recurso principal, la Sentencia del Tribunal Supremo núm. 586/2020 de 28 de mayo, en lo que interesa, dice lo siguiente:
"En definitiva, siguiendo el contenido del auto de admisión, se trata de determinar si se puede iniciar el procedimiento de apremio para ejecutar una deuda tributaria, cuando haya transcurrido el plazo legalmente previsto para resolver el recurso de reposición dirigido contra la liquidación de que dimana, sin haber recaído resolución expresa, con sustento en que la liquidación tributaria impugnada no fue suspendida (...)"
En consecuencia, aceptar que pueda dictarse una providencia de apremio en un momento en que aún se mantiene intacto por la Administración el deber de resolver expresamente, el cual no cesa por el mero hecho de la pendencia de recursos contra los actos presuntos -y, por ende, eventualmente, con la posibilidad, no muy estadísticamente frecuente, de que el recurso de reposición fuera estimado, con anulación del acto impugnado en reposición-, que es hipótesis que no parece tener a la vista la comunidad murciana recurrente- es dar carta de naturaleza a dos prácticas viciadas de la Administración y contrarias a principios constitucionales de innegable valor jurídico, como los de interdicción de la arbitrariedad (art. 9.3 CE); y servicio con objetividad a los intereses generales (art. 103 CE) que no se agotan en la recaudación fiscal, tal como parece sugerirse, sino que deben atender a la evidencia de que el primer interés general para la Administración pública es el que la ley se cumpla y con ello los derechos de los ciudadanos (...)
Dicho en otras palabras, no se comprende bien que se apremie la deuda tributaria antes de resolverse de forma expresa el recurso de reposición que, teóricamente, podría dar al traste con el acto de cuya ejecución se trata; y, una vez, en su caso, desestimado explícitamente éste, cabría, entonces sí, dictar esa providencia de apremio, colocando así el carro y los bueyes -si se nos permite la expresión- en la posición funcionalmente adecuada. El mismo esfuerzo o despliegue de medios que se necesita para que la Administración dicte la providencia de apremio podría dedicarse a la tarea no tan improba e irrealizable de resolver en tiempo y forma, o aún intempestivamente, el recurso de reposición, evitando así la persistente y recusable práctica del silencio negativo como alternativa u opción ilegítima al deber de resolver (...)".
7.- Sanciones
7.1.- Falta de motivación de la culpabilidad
En el expediente 223/21 consta presentado un recurso contra la resolución denegatoria del gerente del IMH respecto de la solicitud de anulación de la resolución de sanción por falta de motivación de culpabilidad. En el presente recurso el reclamante considera que respecto de esta última no se motiva el elemento subjetivo, la culpabilidad, condición indispensable para la imposición de la misma. Considera así que la sanción debe dejarse sin efecto. Pues bien, el Consell Tributari tal y como ya declaró en el expediente 352/16, señala que efectivamente no cabe en el ámbito sancionador la responsabilidad objetiva <<Ahora bien, en materia de infracciones tributarias solo es exigible el grado mínimo de culpabilidad, y así se expresa el artículo 183 de la Ley 58/2003, de 17 de diciembre, General Tributaria al definir las infracciones tributarias como "acciones u omisiones dolosas o culposas con cualquier grado de negligencia que estén tipificadas (.../...)" >>
Basándose en la abundante jurisprudencia dictada por el TS considera que, respecto de las alegaciones del contribuyente, hay que estar a lo previsto en el artículo 179 de la LGT sobre el principio de responsabilidad en materia de infracciones tributarias y "a la vista de su regulación y de los hechos que resultan de la documentación incorporada
al expediente administrativo, resulta acreditada la omisión tipificada como infracción tributaria leve prevista en el artículo 191.1 de la LGT que motiva la imposición de la sanción al recurrente como sujeto responsable a título de negligencia (ex artículo 183 LGT). En relación con este punto, es evidente que el interesado incumplió con su obligación que tenía de presentar la autoliquidación con las fechas de adquisición consignadas correctamente actuación que en todo caso, podría haber conocido desplegando la mínima diligencia que le era exigible”. Sin que a estos efectos pueda considerarse la alegación del interesado sobre la falta de conocimiento exhaustivo de la norma por no ser gestor o persona experta en la materia así como la buena fe de este por aportar juntamente a la autoliquidación practicada, la escritura pública de compraventa, pues la tipificación realizada en el artículo 191.2 de la LGT ya contempla la buena fe y la inexistencia de ocultación de datos relativa al pago del impuesto, motivo por el cual la administración calificó la sanción impuesta como leve, es decir, se estableció la sanción en su grado mínimo. En consecuencia, desestima la alegación del contribuyente.
7.2.- Falta de autoliquidación
7.2.1.- Desconocimiento por residencia en otra Comunidad Autónoma
En el expediente 218/20 la recurrente aduce que al vivir en otra comunidad autónoma no ha tenido noticia de las publicaciones del Ayuntamiento de Barcelona. Al respecto, el Consell Tributari afirma que toda persona física o jurídica tiene el deber de cumplir con sus obligaciones y, entre ellas, las obligaciones tributarias con independencia de que el lugar en el que viva la obligada no coincida con el lugar donde opere jurídicamente. En consecuencia, el Consell en el referido expediente estableció: “Por lo que atañe a la sanción impuesta, los argumentos aducidos por la interesada para impugnarla deben ser desestimados. De una parte, toda persona física o jurídica tiene el deber de cumplir con sus obligaciones y, entre ellas, las obligaciones tributarias con independencia de que el lugar en el que viva la obligada no coincida con el lugar en el que la misma opere jurídicamente. Además rige en nuestro ordenamiento jurídico el principio general de ignorantia vel error juris non excusat, de manera que el desconocimiento o ignorancia de la ley no exime de su cumplimiento y no constituye excusa válida para eludirla (artículo 6.1 del Código Civil) (...).”
Tratándose la recurrente de la persona física vendedora del inmueble que motiva la liquidación y sanción impugnadas, ella es el sujeto pasivo del IIVTNUI a título de contribuyente de conformidad con lo previsto en el artículo 106.1.b) del TRLRHL, el artículo 35.4 de la LGT y la Ordenanza fiscal 1.3 del municipio de Barcelona. Por tanto, de acuerdo con esta norma municipal, tenía la obligación de practicar en plazo la correspondiente autoliquidación del impuesto, y sin embargo, la recurrente no cumplió con esta obligación tributaria, lo que motiva precisamente la imposición de la sanción.
7.2.2.- Por existir una obligación legal de remisión de información por parte del Notario
También en el expediente 218/20 el recurrente alegó que la obligación de declarar la transmisión objeto de gravamen fue “asumida” por el notario ante el que se otorgó la escritura pública de la transmisión, lo que impedía sancionar la ausencia de presentación de la correspondiente autoliquidación por parte de la recurrente.
A este respecto el Consell recordó que la obligación tributaria formal de los notarios de comunicar periódicamente a las Administraciones Públicas la relación de las operaciones por ellos autorizadas es una obligación completamente diferente y separada de las obligaciones tributarias que la Ordenanza fiscal del Ayuntamiento de Barcelona, de conformidad con la legislación tributaria, impone a la interesada, en su condición de sujeto pasivo del IIVTNU a título de contribuyente, presentar autodeclaración e ingresar el importe resultante por el concepto del impuesto devengado por la venta realizada obligaciones que no cumplió ni en todo ni en parte. En modo alguno puede reputarse válida la afirmación de la recurrente de que el cumplimiento por parte del notario de su (la del notario) obligación viene a suplir la conducta omisiva de la recurrente, que es la que precisamente resulta sancionada, como conducta típica prevista en la normativa tributaria (artículo 191 LGT) y que comporta la sanción impuesta (artículo 187 LGT) y que ahora debía confirmarse.
7.3.- Procedimiento sancionador
7.3.1.- Falta de notificación de la sanción. Anulación del procedimiento de apremio e imposibilidad de una nueva liquidación
En el expediente 1226/21 se documenta un recurso interpuesto contra la resolución del Gerente del IMH en la que se estima la pretensión del recurrente sobre la anulación del procedimiento de apremio por falta de notificación de la sanción. Se declara, en consecuencia, la devolución de los recargos e intereses vinculados a su iniciación. En el recurso del que conoce el Consell Tributari considera el interesado que, anulado el procedimiento de apremio, procede la devolución íntegra de la deuda apremiada, es decir, del importe de la sanción y de los recargos e intereses debiendo proceder la Administración en su caso a la correcta notificación de la sanción en periodo voluntario de pago. Pues bien, el Consell Tributari resuelve el recurso estimando la pretensión del recurrente porque, constatada la falta de notificación de la misma por ser incorrecta “la dirección, estar el piso y puerta incompletos, desconocer los vecinos al interesado y buzón sin nombre y nombre diferente”, según consta en los acuses de recibo y no habiéndose realizado una posterior liquidación por sanción en el periodo voluntario, con notificación en el domicilio completo indicado por el interesado y sin notificación edital, debe declararse la nulidad de pleno derecho de las liquidaciones de sanción correspondientes de acuerdo con el artículo 217.1 letra e) de la LGT, al prescindir absolutamente del procedimiento establecido, ya que no se han notificado adecuadamente.
Además, declara la aplicación del artículo 209.2 de la LGT en el que se dispone que en los procedimientos iniciados mediante declaración, o en los de verificación de datos, comprobación limitada e inspección “no podrán iniciarse... una vez transcurridos seis meses desde que se hubiere notificado o se entendiera notificada la correspondiente liquidación o resolución”. Por lo tanto, al haber transcurrido el plazo de seis meses establecido en el artículo citado desde la notificación de las liquidaciones tributarias que están en el origen de la liquidación de la sanción, no es posible volver a liquidar esta última, procediendo la devolución de su importe. En consecuencia, estima el recurso.
7.3.2.- Trámite de alegaciones
En el expediente 278/21 se documenta un recurso en el que el interesado solicita que se anulen la sanción impuesta así como el procedimiento de apremio iniciado para su cobro. Respecto de la primera pretensión alega que en contra de lo declarado en la notificación de la sanción sobre la falta de alegaciones, si procedió a su presentación solicitando por lo tanto que anule la sanción. Pues bien, consta en el expediente que notificada la liquidación tributaria y el acto de incoación del expediente sancionador con la consiguiente propuesta de sanción, el interesado presentó instancia en la que informaba y hacía constar su conformidad con la resolución y liquidación notificada, informando que no iba a proceder a presentar recurso alguno contra las mismas. Hay que tener presente, tal y como señala la resolución dictada por el Consell que aunque la notificación se hizo conjuntamente “se trata de dos actos administrativos diferentes, uno, la liquidación del impuesto, que es un acto contra el cual cabe la interposición del recurso de alzada ante la Alcaldía, y el otro, la incoación del expediente sancionador y propuesta de sanción que es un acto que no solo inicia el procedimiento sancionador correspondiente sino que supone la apertura del plazo para formular alegaciones tal y como se indicaba en cada uno de los actos administrativos. La sociedad interesada únicamente presentó instancia manifestando su conformidad con la resolución y liquidación notificadas informando a su vez que no iba a interponer recurso alguno frente a las mismas”. No cabe, pues, entender que el escrito presentado corresponda a las alegaciones formuladas contra la incoación del expediente sancionador y propuesta de imposición de la sanción, por lo cual concluye el Consell que no se ha provocado indefensión a la interesada pues pudo presentar alegaciones en tiempo y forma contra el acuerdo de incoación del expediente sancionador cuya resolución fue recurrida por el motivo expuesto. En consecuencia se confirma la sanción.
7.3.3.- Procedimiento de apremio: ejecución de la sanción
Respecto del procedimiento de apremio, en la misma resolución del expediente 278/21, entiende el interesado que interpuesto el correspondiente recurso contra el acto de liquidación de la sanción se suspende automáticamente la ejecución de la misma hasta que sea firme en vía administrativa. Efectivamente así se establece expresamente en los artículos 161.2 y 212.3 de la LGT por lo que, habiéndose iniciado el procedimiento de apremio una vez interpuesto el recurso correspondiente, procede la anulación del mismo y la devolución de las cuantías correspondientes a los recargos y costas que constan pagadas en el expediente. Se estima, así, parcialmente el recurso procediendo la devolución señalada y confirmando la sanción impuesta.
8.- Recursos
8.1.- Legitimación activa
En el expediente 240/20 el Consell Tributari cita la sentencia del Tribunal Supremo 1509/2019, de 30 de octubre de 2019, recurso de casación núm. 3738/2018, donde se fija doctrina de interés casacional y se reconoce legitimación para recurrir
en vía contencioso administrativa, para ostentar un interés legítimo, a quienes, sin ser sujetos pasivos, asuman en virtud de pacto o contrato la obligación tributaria principal de pago de un tributo local -como lo es el IIVTNU- al estar legitimados para interponer el recurso de reposición tributario local en aquellos casos, como el analizado, en el que este recurso agota la vía administrativa local.
Según el Tribunal Supremo, los términos del artículo 14.2.d.2º del TRLRHL son inequívocos cuando permiten que interponga el recurso de reposición cualquier otra persona cuyos intereses legítimos y directos resulten afectados por el acto administrativo de gestión y, por supuesto, desde esta perspectiva, al tercero que se compromete y paga una carga tributaria que no le corresponde legalmente difícilmente se le puede negar que posea un interés directo, propio, calificado y específico, en definitiva un interés legítimo, como exige el citado precepto del TRLRHL.
En el caso analizado por el Consell, a pesar de quien presenta e ingresa las auto-liquidaciones del impuesto es el propio obligado tributario, es decir, la entidad bancaria, se da igualmente legitimación activa a la otra parte porque como queda acreditado en la escritura de ejercicio de opción de compra se ha acordado entre las partes que la entidad adquirente, ahora recurrente, sea quien efectivamente satisfaga el pago del citado impuesto.
1.- Hecho imponible. Alta de las actividades económicas no declaradas por el obligado tributario: “Airbnb”
En el Exp. 270/20 el obligado solicita la anulación de las liquidaciones realizadas por el órgano municipal correspondiente, así como de las sanciones impuestas, como consecuencia del alta en epígrafes del Impuesto que el sujeto no consideró formalizar por entender que no realizaba las actividades a las que se refieren los mismos. En concreto se trata de los epígrafes 849.9 y 686 del IAE. En efecto, el servicio de inspección del IMH estima que el interesado debe tributar además de por el epígrafe dado ya de alta, por el 686 -explotación de apartamentos privados mediante empresa o agencia organizada- y por el 849.9 –otros servicios independientes, no comprendidos en epígrafes anteriores-.
Fundamenta la Administración su resolución en la publicidad contenida en la web de la empresa y, en particular, en el apartado de la misma dedicado a las “Condiciones financieras” y el relativo a las “Airbnb Experiences”, justificando debidamente el IMH el uso de la publicidad como elemento de prueba en el expediente administrativo y en el resto de actuaciones inspectoras que obran en el mismo, que también toman en consideración el objeto social de la empresa. Concretamente el IMH sostiene que la recurrente realiza estas actividades amparándose en el contenido de su plataforma en la que no solo se facilita el contacto entre personas que ofrecen su domicilio (anfitrión) a otras que buscan (huésped) para alojarse un determinado periodo de tiempo, sino que además actúa como intermediaria de las partes interesadas. Entiende este último órgano que el recurrente se constituye, así, en un intermediario conocedor de los extremos del contrato, incluido el precio que pretende el anfitrión pues sobre ese importe aplicará el porcentaje del servicio ofrecido y, además, se indica en la plataforma que este importe se le descontará de la cantidad que reciba del huésped. Sobre esta base concluye la Administración que debe darse de alta en el epígrafe 686 correspondiente a la actividad de explotación de apartamentos privados mediante empresa o agencia organizada. Además considera que se ofrecen asimismo servicios de “agente de cobro, con la finalidad exclusiva de cobrar los pagos de los huéspedes en su nombre”, lo que tiene como consecuencia que esta actividad deba incluirse en el epígrafe 849.9 del Impuesto.
Pues bien, señala el Consell Tributari que, vistas las tesis aducidas por el IMH y por el interesado, así como los documentos que constan en el expediente administrativo, no hay pruebas suficientes para concluir que, en cuanto al elemento subjetivo de la controversia, el interesado sea la persona jurídica que realiza las actividades que se le atribuyen y que supuestamente motivarían su obligación de tributar por los epígrafes del IAE 686 (explotación de apartamentos privados mediante empresa o agencia organizada) y 849.9 (otros servicios independientes, no
comprendidos en los epígrafes anteriores). Entiende el Consell que de la definición del objeto social del interesado regulado en sus estatutos y en la escritura de 24 de noviembre de 2011, modificada el 11 de febrero de 2014 “del tenor literal de la escritura transcrita no es posible concluir y aseverar, como entiende la Inspección municipal, que AMS cobre comisiones o preste servicios extra a los huéspedes, pues ello no se deduce del texto expuesto que, más en la línea de lo sostenido por la recurrente, viene a reflejar que las actividades de AMS son actividades de prestación de servicios de marketing y de estudio de mercado para terceros, en concreto, para Airbnb Ireland”.
Tampoco ve suficiente sustento en la información ofrecida en la propia web de la compañía que se invoca como prueba pues “De las capturas de pantalla de dicha web incorporadas en las actuaciones (tanto por la Inspección como por AMS) resulta con claridad que AMS no es la persona jurídica que concierta el contrato, ya que éste se suscribe con Airbnb Ireland; y en ellas no consta que AMS tenga intervención alguna en los cobros de comisiones o de servicios extra”, añadiendo que estas afirmaciones se confirman si se tiene en cuenta que, además, resulta acreditado que “la intermediación en el pago se efectúa a través de una tercera empresa, Airbnb Payements UK Limited”. Esta conclusión la alcanza el Consell Tributari no solo atendiendo a las consideraciones anteriores sino luego del análisis de las diferentes posiciones jurisprudenciales recaídas sobre estos hechos. En particular la sentencia del TJUE de 19 de diciembre dictada en el asunto C-390/18, aportada por el contribuyente en apoyo de sus pretensiones, en la que se declara que el servicio prestado por Airbnb Ireland es un servicio de intermediación disociable de la transacción inmobiliaria que se realiza.
Se declara en esta resolución que: “53. En efecto, ese servicio de intermediación es disociable de la transacción inmobiliaria propiamente dicha en la medida en que no solo tiene por objeto la realización inmediata de una prestación de alojamiento, sino, más bien, sobre la base de una lista estructurada de los alojamientos disponibles en la plataforma electrónica epónima que correspondan a los criterios de las personas que buscan un alojamiento de corta duración, proporcionar un instrumento que facilite la conclusión de contratos en futuras transacciones. La creación de esa lista en beneficio tanto de quienes dispongan de alojamientos para arrendar como de quienes buscan ese tipo de de alojamiento constituye el principal rasgo de la plataforma electrónica gestionada por Airbnb Ireland.” Deduciendo que “57. De ello se deduce que, en cuanto tal, un servicio de intermediación como el prestado por Airbnb Ireland no se puede considerar parte integrante de un servicio global cuyo elemento sea un servicio de alojamiento. (...)”. Doctrina recogida por el Tribunal Supremo que en sentencia 4484/2020, de 30 de diciembre, traslada según palabras del propio Consell, “al caso español la expresada por el TJUE en el citado caso C-390/18, ‘Airbnb Ireland’. En ella, como se ha dicho anteriormente, el Tribunal declaró que el tipo de servicio que presta Airbnb Ireland es un Servicio de la Sociedad de la Información que no puede considerarse integrante de un servicio global de alojamiento, y que un servicio de intermediación como el prestado por Airbnb Ireland no es en modo alguno indispensable para realizar prestaciones de alojamiento, ya que los arrendatarios y los arrendadores disponen de otros muchos cauces para ello”. Cabe recordar que tal y como se expone en el cuerpo de la resolución del Consell, el interesado sostiene que “presta servicios a la mercantil
Airbnb Ireland UC de asesoramiento y asistencia en materia de relaciones públicas y marketing, y por ello se encuentra dada de alta del epígrafe 844 desde febrero de 2012. Indica que AMS no gestiona la plataforma ni concluye los contratos que se celebran entre las partes que intervienen. Es más, se señala que expresamente se informa que los contratos celebrados se suscriben con Airbnb Ireland UC. Tampoco determina precios de alojamiento, ni acuerda términos y condiciones de la plataforma, ni acepta o deniega solicitudes en la misma”.
Por todo lo cual concluye el Consell Tributari que “de cuanto resulta en este expediente no queda suficientemente acreditado que sea AMS quien realiza las actividades por las que la Inspección municipal estima que debiera tributar en concepto de IAE por el epígrafe 686 (explotación de apartamentos privados mediante empresa o agencia organizada) y por el epígrafe 849.9 (otros servicios independientes, no comprendidos en los epígrafes anteriores)”. Se estiman, pues, las pretensiones del recurrente y se declaran nulas, en consecuencia, las liquidaciones controvertidas así como las sanciones tributarias impuestas por la falta de declaración de alta en los epígrafes pretendidos.
2.- Exenciones
2.1.- Grupo de empresas: cifra de negocios
El Consell Tributari se ha pronunciado reiteradamente sobre el alcance de la exención prevista en el artículo 82.1.c) del TRLRLH en el que se prevé la exención del IAE para los sujetos pasivos del Impuesto sobre sociedades que tengan un importe neto de la cifra de negocio anual inferior a un millón de euros. Este último debe determinarse de acuerdo con lo previsto en la Ley de Sociedades Anónimas y debe tenerse en cuenta que cuando se forme parte de un grupo de sociedades, definido según lo previsto en el Código de Comercio, el citado importe será el que corresponda al grupo. Pues bien, partiendo de estas consideraciones previas, en el expediente 263/21, el recurrente alega que no se adecúa a la previsión legal y que en consecuencia no cabe aplicarle el citado límite por relación al grupo en la medida en que este último no debe presentar sus cuentas de forma consolidada de acuerdo con la normativa mercantil mencionada. Por todo lo cual solicita que cumplidas las condiciones establecidas en el TRLRHL se le reconozca su situación de sujeto exento.
A este respecto se señala que, según este último Texto Refundido -artículo 91- no es de titularidad local la formación del censo de actividades y sujetos, ni en general las cuestiones censales que corresponden a la Administración del Estado, siendo exclusivamente titular de las funciones de liquidación, recaudación y revisión de los actos dictados en vía de gestión y comprende, además, la concesión y denegación de exenciones y bonificaciones. Por su parte, el artículo 2.1 del Real Decreto 243/1995, de 17 de febrero, por el que se dictan normas para la gestión del IAE y se regula la delegación de competencias en materia de Gestión Censal, establece que el IAE se gestiona a partir de la matrícula, que se forma anualmente por la Administración tributaria del Estado y que está constituida por los censos comprensivos de los sujetos pasivos que ejerzan actividades económicas. De acuerdo pues con la normativa básicamente expuesta en Barcelona el impuesto se gestiona a partir de
la matrícula de este -competencia del Estado- y se gestiona por el Ayuntamiento de esta ciudad. Gestión que comprende las funciones señaladas con anterioridad. Por todo lo cual declara que la determinación de la cifra de negocios se realiza a partir de los datos contenidos en el Impuesto sobre Sociedades que es competencia de la AEAT así como la formación de la matrícula del impuesto señalando que “Así pues, en caso de disconformidad con los datos contenidos en la matrícula del impuesto se tendrá que instar ante la correspondiente AEAT la correspondiente modificación, acreditando que no se trata de un grupo consolidado que por imperativo legal tenga que presentar sus cuentas anuales en régimen de consolidación. En consecuencia desestima el recurso. En el mismo sentido se desestiman los recursos documentados en los expedientes 144/21, 176/21, 932/21 y 933/21.
En el expediente 315/21, se documenta un recurso en el que el interesado alegaba que la cifra de negocio no alcanzaba la cuantía establecida en el TRLRHL y tenía que ser titular de la exención del Impuesto solicitando por lo tanto la aplicación de esta última. Pues bien, el Consell Tributari, sobre la base de la misma argumentación mantenida en las resoluciones analizadas con anterioridad, estima el recurso una vez que constata que en la base de datos de la AEAT aparece una cifra de negocio que, para el año 2018, ejercicio objeto de la reclamación, es inferior a un millón de euros, estima la pretensión del obligado, es decir, reconoce la exención.
2.2.- Mutuas de previsión social
En el expediente 279/21 se resuelve un recurso en el que el interesado solicita la aplicación del artículo 82.1.d) del TRLRHL en el que se establece la exención del IAE respecto de las entidades gestoras de la Seguridad social y de las mutualidades de previsión social reguladas en la Ley 30/1995, de 8 de noviembre, de Ordenación y Supervisión de los Seguros Privados. Considera que se le ha reconocido respecto del periodo correspondiente a 2018 pero no del 2017. Entiende que cumple idénticos requisitos y que al no tener la consideración de exención rogada debe ser aplicada de oficio. Pues bien, de acuerdo con la documentación aportada en el expediente y constatado el cumplimiento de los requisitos establecidos legalmente, el Consell Tributari partiendo de la necesaria aplicación de oficio dispuesta en el citado artículo considera que debe reconocerse la exención prevista en este último respecto del periodo reclamado, es decir, 2017. Se estima así el recurso.
3.- Cuantificación del Impuesto. La aplicación de la Regla 14, números 3 y 4 de la Instrucción del Impuesto
En el expediente 377/21 se sustancia un recurso en el que el interesado solicita la reducción de la cuantía del impuesto mediante la aplicación de los números 3 y 4 de la regla 14 de la Instrucción del Impuesto. Basa su petición en los efectos que tuvo la declaración de pandemia durante el año 2020, con la consiguiente aprobación del RD 463/2020, de 14 de marzo, y que supuso la adopción de medidas extraordinarias para hacer frente a la situación de emergencia de salud pública, entre las que cabe destacar las encaminadas a la contención en distintos ámbitos económicos y sociales que incluyeron la paralización de numerosas actividades económicas obligando a parte del sector productivo a detener su actividad. Considera así que desde
el 17 de marzo de 2020 hasta el 26 de abril de ese año la actividad de la compañía se vio paralizada, persistiendo la situación de semiparalización durante las siete semanas siguientes.
El Consell, luego de concretar la competencia del Ayuntamiento para pronunciarse sobre esta particular cuestión al tratarse del reconocimiento de una reducción en la cuota municipal del Impuesto, analiza los supuestos en que cabe esta última en aplicación del número cuatro de la regla mencionada en los términos solicitados por el contribuyente. Así declara que esta norma exige que la paralización afecte al sector industrial y que provenga de “interdicción judicial, incendio, inundación, hundimiento, falta absoluta de caudal de aguas empleado como fuerza motriz o graves averías en el equipo industrial”, pudiendo en estas situaciones reducirse el importe de la cuota atendiendo a que se haya podido realizar la actividad. No obstante considera que la norma parcialmente trascrita exige al menos dos requisitos que no son aplicables a la situación alegada por el interesado: de una parte porque las medidas adoptadas en el RD 463/2020 no incluían en la paralización en el sector industrial, que es la que caracteriza la actividad desarrollada por el interesado, y, de otra, porque el motivo que esgrime la recurrente para sustentar la paralización de su actividad no puede subsumirse en ninguna de las causas expresamente enunciadas en dicha disposición. En consecuencia, desestima esta alegación.
Invoca también el obligado la aplicación del número 3 de la misma regla 14 que supone una minoración de uno de los elementos tributarios de la cuantificación. Se trata de la potencia instalada. Entiende la interesada que es una empresa de un sector en crisis y con reconversión de planes de trabajo y que en consecuencia debe tenerse como potencia media el cociente resultante de la división del número de kilovatios consumidos en el año por el número de horas trabajadas. Pues bien, partiendo del régimen tributario de la reducción solicitada, de acuerdo con el número y la regla mencionada, se declara en la resolución que no se cumplen ninguno de los requisitos exigidos para reconocerla: que se trate de un sector declarado en crisis y que se apruebe la reconversión de los puestos de trabajo.
El Consell Tributari declara expresamente en el fundamento jurídico octavo que “En este sentido, la sociedad interesada considera que el Real Decreto-Ley 25/2020, de 3 de julio, de medidas urgentes para apoyar la reactivación económica y el empleo, declaró la crisis del sector de la automoción dada la notable recesión en la que entró en el año 2020 a consecuencia de la crisis sanitaria, con previsión de una acusada caída de ventas y la consiguiente disminución de la producción. Menciona también el Plan de Impulso a la Cadena de Valor de la Industria de la Automoción, presentado por el Gobierno el día 15 de junio de 2020, que coordinadamente con el Real Decreto citado, fijaron la reconversión de los planes de trabajo del sector. En base a ello, entiende que cumple las dos premisas que establece la regla 14ª.3 de la Instrucción para acogerse al régimen especial en ella previsto. No obstante, no puede compartirse que el Real Decreto Ley 25/2020, de 3 julio, declare al sector de la automoción en crisis. Lo que dicha disposición contempla es una segunda fase de medidas económicas y sociales para impulsar la reactivación una vez protegida la resistencia de la economía durante la fase de hibernación para hacer frente a los efectos negativos derivados de la pandemia. Y más concretamente, en el ámbito del sector de la automoción el real decreto-ley incluye disposiciones necesarias para la puesta en marcha del Plan de apoyo al sector de la automoción y establece las bases precisas para la concesión de ayudas para la
puesta en marcha del programa RENOVE de apoyo a la renovación del parque automovilístico, que había sido presentado el 15 de junio por el Gobierno. Este Plan de Impulso a la Cadena de Valor de la Industria de Automoción, incluye medidas de tipo económico, fiscal, normativo, logístico, de competitividad, de formación y cualificación profesional, de compra pública sostenible y de planificación estratégica que dan cobertura a toda la cadena de valor de la industria, encaminadas a posibilitar una rápida recuperación del sector de la automoción. Tampoco la aprobación de un expediente de regulación temporal de empleo supone dicha situación, pues tal regulación puede deberse a otras causas y no obedecer a una reconversión de los planes de trabajo”.
Del expediente no se deriva prueba alguna que manifieste el cumplimiento de los requisitos mencionados, que justifica el interesado exclusivamente en la existencia que la situación de pandemia ha provocado en todos los sectores y ámbitos de la sociedad, situación de la que no parece derivarse, según el expediente, prueba concreta alguna que acredite las citadas declaraciones de sector en crisis o de paralización de actividad económica presupuestos necesarios para la aplicación de la Regla 14.3 y 4. Por lo cual, se desestima la alegación y por lo tanto el recurso.
4.- Bonificaciones. Incremento de plantilla
En el expediente 314/21 se incorpora un recurso mediante el que el interesado solicita que se anule la resolución denegatoria de la petición de la bonificación por incremento medio de la plantilla de trabajadores, con base en lo previsto en el apartado 6 del artículo 7 de la OF 1.4 reguladora del impuesto. Pide que le sea admitida y en consecuencia se le aplique la bonificación. La resolución denegatoria basa su declaración en un único motivo: la presentación fuera de plazo de la mencionada solicitud. La OF regula los requisitos exigibles para ser titular de la bonificación en el artículo 7 siendo el número seis el que dispone que esta última debe presentarse antes de 31 de mayo del año en que debe practicarse. En este caso concreto consta en el expediente que la solicitud tuvo entrada en el IMH el día 31 del citado mes por lo cual la Administración la considera extemporánea. Deniega así la petición del obligado. Pues bien el Consell Tributari declara que “Ciertamente, la determinación de los plazos debe configurarse de forma que no permita interpretaciones o ambigüedades, con el fin de que el contribuyente pueda conocer de forma clara y precisa el sistema de cómputo de plazos para realizar trámites garantizando así la seguridad jurídica. No obstante, este ejercicio de interpretación se hace preciso únicamente en aquellos casos en que la norma da lugar a equívocos, haciendo necesario determinar cuál era la voluntad del operador jurídico y cuáles eran el fin y el alcance pretendidos”. En efecto la seguridad y la confianza jurídicas está en la base de la interpretación de cualquier norma y debe presidir la labor interpretativa de la misma siempre de acuerdo con el ordenamiento y utilizando, en consecuencia, todos los medios de interpretación previstos que permitan la concreción del ámbito de su aplicación.
En este caso, entre los requisitos para reconocer la bonificación, la norma establece que su solicitud debe presentarse “antes del día 31 de mayo”, de manera que, en una primera aproximación, cabe afirmar que esta fecha expresa el límite de tiempo que no puede ser sobrepasado por el interesado que la pretenda. No obstante, la redacción de la norma plantea de forma inmediata una duda relacionada precisamen-
te con el término “antes”, en particular con el alcance que cabe atribuirle. En este
sentido, fijar el citado alcance exige utilizar los datos propios de la interpretación
jurídica, en particular, y partiendo de la letra de la ley, los que tienen en cuenta su
finalidad y el contexto en que se dicta para así lograr que se “permita la concreción
del ámbito de su aplicación”. Se trata en consecuencia de determinar el significado
del término “antes”, partiendo de su sentido literal e insertándolo en el contexto de
la norma en que se ubica, todo ello con la finalidad de fijar su alcance respecto de
esta bonificación y de esta ordenanza.
En este sentido, considera el Consell Tributari que de la regulación de la citada
bonificación se deduce que, de acuerdo con el periodo impositivo en el que ha de
aplicarse y sobre todo con su ámbito material, <<la declaración correspondiente
debe presentarse durante un tiempo que abarca los cinco primeros meses del año
natural pues, si se tiene en cuenta que se trata de un tributo en el que no se prevé
la autoliquidación, es decir, que se requiere un acto de liquidación que cuantifique
su importe, no cabe sino concluir que la aplicación provisional de la bonificación
solo es posible si el órgano gestor tiene conocimiento previo de las correspondientes
solicitudes. Solo así puede darse cumplimiento exacto al régimen establecido en la
propia Ordenanza respecto de esta concreta bonificación. La norma detalla pues la
finalidad del establecimiento de un día como límite de presentación de la solicitud
a los efectos de permitir la plena aplicación de las normas reguladoras de la bonifi-
cación. Por lo tanto el vocablo “antes” que indica “prioridad de tiempo”, “que deno-
ta prioridad de tiempo” según el diccionario de la lengua, debe ser interpretado de
acuerdo con el conjunto de elementos que, admitidos en derecho, se corresponden
con el espíritu y finalidad de la norma que, en este caso concreto, no es otro que per-
mitir una adecuada gestión del impuesto en el que la bonificación surte efectos>>.
En consecuencia, concluye el Consell Tributari que para esta bonificación el día
31 de mayo es el que debe entenderse como día límite incluido a efectos del cum-
plimiento del requisito establecido en el artículo 7.6 de la OF reguladora del IAE.
Por lo tanto, se estima parcialmente el recurso declarándose que la solicitud de la
bonificación efectuada por la interesada fue temporánea.
5.- Recaudación
5.1- Procedimiento de apremio. Suspensión por silencio positivo ex artículo 117-3 de la LPACAP
En el expediente 279/21 se sustancia un recurso contra la providencia de apremio
dictada por la Administración para el cobro de la deuda del IAE no satisfecha en pe-
riodo voluntario. La alegación a este respecto se basa en que la solicitud de suspen-
sión de la ejecución de su cobro, sin presentación de garantías, no ha sido contesta-
tada a la fecha de emisión de la providencia impugnada y que en consecuencia esta
última debe ser anulada. Pues bien, a este respecto, el Consell Tributari considera
que debe aplicarse el artículo 117-3 de la Ley 39/2015, de 1 de octubre, del Proce-
dimiento Administrativo Común de las Administraciones Públicas, partiendo del
artículo 167-3 de la Ley 58/2003, de 17 de diciembre, General Tributaria, en el que
se prevén las causas de oposición al procedimiento de apremio que contempla la
extinción de la deuda, la prescripción, solicitud de aplazamiento, fraccionamiento o compensación en periodo voluntario y otras causas de suspensión procedimiento de recaudación, entre otras. Así, de acuerdo con el citado artículo 117-3, se estima la pretensión del interesado pues según el mismo “la ejecución del acto impugnado se entenderá suspendida si transcurrido un mes desde que la solicitud de suspensión haya tenido entrada en el registro electrónico de la Administración u organismo competente para decidir sobre la misma, el órgano a quien compete resolver el recurso no ha dictado y notificado resolución expresa al respecto (...).” Es decir, resulta de aplicación el silencio positivo al constatarse el cumplimiento de este último precepto legal. Se estima, pues, esta concreta alegación y, por lo tanto, se estima parcialmente el recurso.
6.- Sanciones. Falta de motivación
En el expediente 342/21 el interesado recurre contra la sanción impuesta como consecuencia de un procedimiento inspector alegando, entre otras causas, falta de motivación de la resolución sancionadora al considerar que el actuario no argumenta la culpabilidad sino que únicamente hace referencia a motivos genéricos.
Pues bien, el Consell declara a este respecto que, tal y como señala la jurisprudencia, la motivación, “ha de ser necesariamente lo suficientemente amplia como para que se puedan conocer las razones determinantes de la decisión de que se trate; de tal suerte que si la motivación no existe, o se formula en términos tan genéricos e inexpressivos que ninguna luz aporta sobre dichas razones, el acto debe considerarse anulable (Ss. 13 de julio de 1998 y 20 de diciembre de 2000)”. Sentado esto, la propia jurisprudencia citada establece: “la exigencia aludida no puede superar el límite indicado, convirtiendo esa necesidad de sucinta expresión de los motivos en exhaustiva expresión justificativa del acto administrativo, y si basta, por el contrario, que se suministren los elementos necesarios para que el destinatario del mismo pueda conocer suficientemente el razonamiento lógico y jurídico que ha conducido a la decisión de que se trate (Ss. 29 de abril de 1997, 9 de marzo de 1998 y 16 de diciembre de 1997)”. <<Trasladando este planteamiento al caso que nos ocupa, se aprecia, por un lado, que según se indica en la resolución sancionadora cuestionada, el Inspector ha resuelto el expediente sancionador de acuerdo con la propuesta que se adjunta. Propuesta, cuyo traslado constituye lo que la doctrina jurisprudencial y científica califica como motivación “in aliunde”, consistente, en base al principio de unidad de expediente, en base al principio de unidad de expediente, en “la ficción de considerar que forma parte de la motivación del acto la propuesta o informe que le precede (Ss. 7 de abril de 1956; 7 de junio de 1970, 19 de enero de 1974 y 24 de febrero de 1978)”. Con la consecuencia de que, dado que en la propuesta se resolvían las alegaciones formuladas por la recurrente y que ésta conocía el contenido no sólo de los cargos sino de dicho documento, tuvo suficiente conocimiento de los hechos y de los fundamentos de derecho que sirven de apoyo a la resolución, por lo que disponía de los datos necesarios para defenderse frente a la misma. Desde otro punto de vista, aún en la hipótesis de que no se hubiera trasladado a la recurrente la propuesta, lo cierto es que mediante su escrito de recurso aquélla demuestra conocer los hechos y fundamentos de derecho relacionados, por lo que constituiría un formalismo excesivo, contrario al principio de eficacia de la
Administración consagrado en el art. 103.1 de la Constitución y que se establece con carácter general en el art. 3.1 de la ley 40/2015, de 1 de octubre, de Régimen Jurídico del Sector Público, el que se acordara la nulidad del acto por la razón de que se trata. Y más si se recuerda el principio según el cual la teoría de las nulidades, en el ámbito de la actuación administrativa, debe aplicarse con exquisita prudencia, parsimonia y moderación>>
Por todo lo cual se desestima esta alegación.
7.- Recursos. Recurso contra un acto que agota la vía administrativa ex artículo 217 LGT. Pie de recurso erróneo: retroacción de actuaciones
En el expediente 220/20 se sustancia un recurso en el que el interesado solicita que se anule la resolución de inadmisión de la acción de nulidad instada contra las liquidaciones de IAE correspondientes a los periodos 2013-2016 así como las de 2017-2018. El gerente del IMH amparándose en que las primeras no son firmes y las segundas no se fundamentan en el artículo 217.1 de la LGT, procede a su inadmisión indicando en la resolución expresa notificada al actual recurrente que en caso de desacuerdo podía interponer el recurso de alzada ante la Alcaldía de Barcelona. Presentado el recurso, el Consell Tributari declara que, según se establece en el artículo 217.3 LGT, las resoluciones de inadmisión de las acciones de nulidad así como las denegatorias, en su caso, ponen fin a la vía administrativa y, en consecuencia, las controversias que se susciten tienen que ser sustanciadas ante la jurisdicción contencioso-administrativa. Por lo tanto, no era el recurso de alzada el que podía interponerse por el ahora recurrente que tenía abierta la vía contenciosa en los términos expuestos. No obstante el Consell, luego de declarar que no cabe admitir el recurso sobre el que se pronuncia al ser un acto que ha agotado la vía administrativa, considera que debe ordenar la retroacción de las actuaciones al momento en que se dictó la resolución recurrida, para que la Administración proceda a su anulación, acuerde una nueva resolución de inadmisión en la que se indique el recurso procedente, esto es, el contencioso-administrativo que según se desprende del expediente ya se ha presentado. Se aprecia por lo tanto que en este caso concreto no se ha producido indefensión con la consecuencia de la estimación parcial del recurso.
1.- Base imponible. Coste efectivo de ejecución de la obra: partidas no computables. Prueba
En el Dictamen 128/20 el Consell Tributari examinó si se podía deducir del coste efectivo de la obra unos tantos por cientos correspondientes a supuestas partidas de gastos generales y beneficio industrial. El debate se centró en si se había probado que las citadas partidas figuraban definidas y desglosadas como tales en las certificaciones de obra giradas por la empresa contratista y, en consecuencia, si podían legalmente ser descontadas.
El Dictamen concluyó que los documentos en los que se pretendía haber probado la realidad de las partidas antes citadas no podían ser considerados como válidos.
En resumen, el razonamiento del Dictamen era que el documento en el que la constructora emitió una declaración en relación con las partidas discutidas, había sido elaborado una vez finalizadas las obras. Como decía la Sentencia del Tribunal Superior de Justicia de Madrid nº. 9639/2014, de 10 de abril de 2014, las afirmaciones de los proveedores diciendo que aunque las facturas no lo dijeran, incluían beneficio industrial y gastos generales, no pueden considerarse prueba suficiente, al tratarse de documentos privados de fecha posterior a los hechos, cuyo valor probatorio debe apreciarse de acuerdo con lo dispuesto en los arts. 1225 y ss. del Código Civil.
El problema era que la declaración de la empresa contratista se contradecía con lo que expresaban las certificaciones de obra aportadas al principio, de las que no se desprendía en absoluto la existencia de aquellas supuestas partidas deducibles.
El Consell Tributari, con remisión a la doctrina contenida en su Dictamen 596/3, señaló que el mismo argumento que sirve para no incrementar la base con el beneficio industrial en las obras particulares por falta de imposición o definición legal de un porcentaje, debe servir para no reducir el importe de las facturas que representan el coste de ejecución, si en ellas no se especifica cuál es el beneficio empresarial del contratista.
Por último, el Dictamen cita la Sentencia del Tribunal Superior de Justicia de Madrid, núm. 517/2002, de 21 de mayo, que dice lo siguiente:
“Se solicita la exclusión de los costes generales y el beneficio industrial, pero al respecto se ha de significar que pese a ser dichos conceptos excluibles, en el presente caso no se ha acreditado que tales costes se hayan facturado expresamente por su concepto, sino que ni en el presupuesto ni en la certificación de la Dirección Facultativa se encuentran especificados tales costes y por lo tanto no existen como partidas deducibles; debiendo añadirse que, a los efectos de establecer la base imponible del impuesto, que opera sobre el presupuesto de ejecución, no es posible entender que las partidas que lo integran, incluyen un porcentaje de beneficio industrial y gasto general habitual en el mercado, pues el presupuesto de ejecución material es el resultante obtenido por la suma de los productos del número de cada unidad de obra
por su precio unitario y de las partidas alzadas (art. 68 del Decreto 3410/1975, de 25 de noviembre), y ello es exactamente el contenido del presupuesto."
De acuerdo con estos antecedentes, el Consell Tributari propuso la desestimación del recurso.
Un problema análogo se examinó por el Consell Tributari en su Dictamen 288/20.
La alegación fundamental del recurrente era que a cada uno de los contratistas que intervinieron en la obra, al ejecutar parte de la misma, se les debe considerar constructores y no industriales y por eso se debe descontar de la base el beneficio industrial y los gastos generales de cada uno de ellos. Además de este problema, el Dictamen planteó, sin perjuicio de si era admisible o no la anterior alegación, si se había probado que los industriales habían incorporado a sus presupuestos o facturas el beneficio industrial y los gastos generales.
Respecto al problema de fondo, la inspección municipal había señalado que debía diferenciarse el supuesto en que el sujeto pasivo actúa como promotor y constructor, del caso en que el sujeto pasivo actúa sólo como promotor, supuesto en el que se descontaría el beneficio industrial del constructor contratista, siempre que esta situación se refleje contractualmente. Entendía que si bien es cierto que el promotor puede actuar al mismo tiempo como contratista, sería absurdo pretender que dicha promotora se impusiera a sí misma un incremento de coste, en concepto de beneficio industrial y gastos generales.
El caso concreto examinado se trataba de obras de reforma de un local destinado a supermercado y la instalación de un ascensor, obras que llevaron a cabo distintos industriales. Uno de los contratos entre la promotora-constructora y uno de los industriales designaba a este último como contratista, cuando el objeto del contrato era únicamente la instalación de puertas automáticas y, por tanto, era un industrial más de los que participaron en la obra.
Sobre esta materia, el Dictamen cita la Sentencia del Tribunal Supremo núm. 8411/2011, de 1 de diciembre, el fundamento jurídico segundo dice lo siguiente:
"2. La segunda cuestión que plantea el Ayuntamiento recurrente es, en orden a la determinación de la base imponible del impuesto, el alcance de la exclusión de los gastos generales y el beneficio industrial.
Según la sentencia impugnada, el beneficio empresarial que debe excluirse de la base imponible no es únicamente el obtenido por el empresario propietario y que puede cuantificarse por la diferencia entre los ingresos y gastos referidos a una obra concretas, sino que pretende que se considere como beneficio empresarial excluible de la base imponible la suma de los beneficios empresariales de todos los contratistas que han intervenido en la misma.
Esta interpretación es coherente con algunas de las críticas que se han realizado por parte de la doctrina a la definición de hecho imponible del ICIO, puesto que pudiera no resultar acorde con el principio de igualdad tributaria, pero no es la
solución a la que ha llegado nuestro legislador que únicamente excluye el beneficio del constructor y los gastos generales del mismo y no el de los contratistas de éste. En este sentido manifiesta la doctrina que aunque pudiera ser deseable una equiparación de los beneficios empresariales del constructor y de los contratistas, bien incluyendo o excluyendo ambos de la base imponible del ICIO, en la legislación vigente exclusivamente se excluye el beneficio del constructor y los gastos generales del constructor, constituyendo el de los contratistas del constructor parte del coste de la obra y, por tanto, incluidos en la base imponible del impuesto.”
Más aún, respecto a la necesidad de probar la existencia de partidas concretas de beneficio industrial y gastos generales, el Dictamen invocó la Sentencia del Tribunal Superior de Justicia de Cataluña de 11 de mayo de 2016, que en su fundamento jurídico cuarto, refiriéndose a las partidas de beneficio industrial y gastos generales, dice lo siguiente:
“Pues bien, en el caso ahora examinado, en el mismo sentido que en las indicadas sentencias, el contrato de ejecución de obra no acredita el importe de dichas partidas (...) Junto con lo anterior, en consonancia con los Alegatos de la Administración apelante, ha de estarse a las características del contrato a precio alzado y a cuanto refleja el presupuesto de ejecución material, en el que no consta ninguna partida correspondiente al beneficio industrial y gastos generales, por lo que de entrada el presupuesto no acredita el importe de esos conceptos...”
El Consell Tributari concluye en el sentido de que no consta en el expediente de referencia ningún documento que acredite la existencia de las partidas, ni las cuantías que el recurrente estimaba que eran deducibles.
En consecuencia, propuso la desestimación del recurso.
2.- Bonificaciones. Forma de solicitarla
En el Dictamen del Consell Tributari 231/21 se examina si una Comunidad de propietarios que promovió unas obras que favorecían las condiciones de acceso al inmueble solicitaron correctamente la aplicación de la bonificación del 90 por 100 de la cuota.
Esta bonificación la posibilita el art. 103.2 e) del TRLRHL, que permite que las Ordenanzas fiscales regulen una bonificación de hasta el 90 por 100 a favor de las construcciones, instalaciones u obras que favorezcan las condiciones de acceso y habitabilidad de las personas con discapacidad.
El Ayuntamiento de Barcelona lo reguló en su ordenanza fiscal 2.1., relativa al ICIO, en sus artículos 7.3 y 6, estableciendo, el primero, que la bonificación en el supuesto previsto en el Texto Refundido sería del 90 por 100, y el segundo, que para disfrutar de la bonificación es necesario que el sujeto pasivo la solicite en el momento de presentar la correspondiente solicitud de licencia o comunicación previa de las obras o instalaciones, conjuntamente con la presentación de la autoliquidación provisional del impuesto.
Las resoluciones recurridas en alzada habían desestimado la petición de bonificación porque el sujeto pasivo no había solicitado la bonificación expresamente en el momento de solicitar la licencia, tal y como establece para disfrutarla, el artículo 6 de la Ordenanza de aplicación. El que sí había hecho la Comunidad de propietarios interesada era incluir la bonificación del 90 por 100 en la autoliquidación provisional del impuesto presentada conjuntamente con la solicitud de licencia.
Sobre si se podía entender como solicitada la bonificación aplicándola en la autoliquidación provisional, el Consell Tributari dictaminó lo siguiente:
“En efecto la norma prevé que se solicite la bonificación pero no regula la forma en que debe cumplimentarse. En consecuencia lo fundamental es que el sujeto manifieste expresamente su voluntad de comunicar a la Administración que le sea de aplicación la autoliquidación incorporando la bonificación pretendida, es decir, presentó la autoliquidación exigible y en unidad de documento solicitó su aplicación. No cabe duda de que la Administración tuvo conocimiento de la voluntad del recurrente de que le fuera reconocida en la medida en que declara expresamente, que la autoliquidación presentada incluía la bonificación pretendida. Por lo cual no debe sino confirmarse que se cumplieron todos y cada uno de los requisitos exigidos por la OF reguladora del impuesto.”
De acuerdo con esta doctrina, el Consell Tributari propuso la estimación del recurso.
1.- Hecho imponible. Dominio público municipal no abierto al uso público
En el expediente 931/21 se analizó un caso donde el Distrito municipal autorizó a una empresa constructora la ocupación de un solar de titularidad municipal para la instalación de una grúa, casetas y accesorios de una obra que realizaba en el solar adyacente. El solar municipal está calificado como de uso público, resultado de una repartelación, aunque en aquel momento todavía no se había ejecutado este uso previsto por el planeamiento.
La tasa por la utilización privativa de un bien de dominio público municipal fue satisfecha por la empresa constructora, y fue recurrida por otra empresa, promotora de la obra, titular de la licencia de obras y propietaria del solar donde se llevaba a cabo la edificación.
La recurrente argumentó que no se podía cobrar la tasa por ocupación del dominio público puesto que el solar municipal no estaba afecto a este fin.
El Distrito resolvió inadmitir el recurso por carencia de legitimación de la entidad recurrente, puesto que no disfrutaba de la calidad de sujeto pasivo.
Los problemas que planteaba la resolución del recurso eran, por lo tanto, el de la naturaleza del espacio ocupado a efectos de la aplicación de la tasa correspondiente y el de la legitimación de la recurrente, que se examinará en el apartado 3.
La recurrente había argumentado que por las características particulares del espacio en un interior de isla sin urbanizar y sin ser accesible al público, no se podía considerar que se tratara de una ocupación de la vía pública. Y esto, en este sentido, era cierto. El servicio de patrimonio municipal había informado que la afectación al uso público todavía no se había realizado.
El Consell Tributari entendió que, efectivamente, el bien en cuestión se encontraba en una situación peculiar y, sobre este particular citó la Sentencia del Tribunal Supremo de 15 de marzo de 1982, que dice el siguiente:
“...la consideración de entes públicos, deriva, pues, tanto de la formalización de la cesión de las mismas al Ayuntamiento, como, sobre todo, de su afectación a un uso público, y, además, como hemos visto, a un uso público intenso y generalizado, afectación que, como se sabe, es factor decisivo en las mutaciones demaniales, hasta el extremo cuando se produce una discordancia entre las apariencias formales y la realidad del destino de un bien, no es la realidad la que tiene que sacrificarse ante el formalismo, sino al revés, es éste el que debe adoptar las fórmulas que sean precisas para concordar con tal realidad, con las solas limitaciones naturalmente, que puedan imponer principios superiores de legalidad.”
Este criterio de prevalencia de la realidad también es aplicado por la Sentencia del Tribunal Superior de Justicia de Cataluña 982/2005, de 15 de septiembre, que dice lo siguiente:
<<La tasa en cuestión se exige por la utilización privativa o el aprovechamiento especial del dominio público local (Art. 20.1 LHL) y más concretamente, por “la ocupación de terrenos de uso público local con mercancías, materiales de construcción, escombros, vallas, puntales, asnillas, andamios y otras instalaciones análogas” como reza la letra g) del art. 203 de la LHL. Por tanto, lo decisivo, no es el dato formal de titularidad jurídica de los terrenos, ni mucho menos la inscripción como tal en el Registro de la Propiedad, sino que los terrenos sean, como dice el precepto transcrita de <<uso público local>>.>>
A continuación el Dictamen se hace eco de la conclusión del informe emitido por el Director de Planificación Estratégica y Fiscalidad, en el sentido de que la aplicación de la doctrina anterior implicaría la inexistencia de hecho imponible, puesto que el inmueble no disfruta de un uso público, tal y como argumentaba la sociedad recurrente.
A la vista de todo lo anterior, el Consell Tributari concluyó que se tenía que estimar el recurso, en el sentido de declarar nula la liquidación en concepto de tasa por la utilización del dominio público municipal, “sin perjuicio de la aplicación del art. 50 de la Ley 39/2015, de Procedimiento administrativo común de las Administraciones Públicas, relativo a la conversión de actas viciadas”.
Concretamente, señaló lo siguiente:
<<En efecto, la nulidad de la tasa declarada es sin perjuicio de la contraprestación que el Ayuntamiento tiene que exigir, y el recurrente satisfacer, a la vista del efectivo e indudable aprovechamiento del bien de titularidad pública obtenido con la instalación de la grúa. La misma actividad económica que despliega el recurrente en el espacio de titularidad pública desmiente su afirmación de que en este espacio no es posible ningún aprovechamiento. En aplicación de la doctrina relativa a la prohibición del enriquecimiento injusto, el recurrente tiene que satisfacer en el Ayuntamiento la contraprestación que legalmente corresponda.
En este sentido, la carencia de afectación real al uso público del bien es una situación provisional y temporal, no definitiva, que mientras se mantenga permite, en cierto sentido, asimilar la situación del bien a la de los bienes de titularidad pública de carácter patrimonial, al menos a estos efectos. Si esto fuese así, hay que tener en cuenta que los principios relativos a los bienes y derechos patrimoniales de las Administraciones Públicas obligan a gestionarlos con “eficiencia y economía en su gestión” y con “eficacia y rentabilidad en la explotación de bienes y derechos””, según obliga el art. 8 de la Ley 33/2003, de Patrimonio de las Administraciones Públicas.
Más concretamente, el art. 72.1 del Decreto 366/1988, de 17 de octubre, que aprueba el reglamento de Patrimonio de los entes locales de Cataluña, establece que “Los bienes patrimoniales tienen que ser administrados de acuerdo con los criterios de máxima rentabilidad, según la práctica usual civil y mercantil.
En consecuencia, el Ayuntamiento efectuará, si es necesario, la compensación que proceda entre las cantidades ya satisfechas y las que corresponda abonar como contraprestación por la utilización efectiva del bien de titularidad pública.>>
De acuerdo con el anterior, la propuesta fue la de estimar parcialmente el recurso y declarar la nulidad de la tasa por ocupación de la vía pública, sin perjuicio de aplicar la doctrina de la conversión de actos viciados, y efectuar, en su caso, la compensación entre las cantidades ya satisfechas y las que corresponda abonar como contraprestación por la utilización efectiva del bien de titularidad pública.
2.- Vía de apremio respecto de entidad pública de la Generalitat de Catalunya
El Dictamen 112/20 del Consell Tributari analizó el supuesto de una providencia de apremio, derivada de una tasa por un vado, dictada contra una entidad pública de la Generalitat de Catalunya, concretamente la Agència Catalana de l’Aigua (ACA). Esta entidad en su recurso argumentó que se trataba de una entidad de derecho público de la Generalitat de Catalunya, y que de acuerdo con la Ley de Finanzas públicas de Cataluña (LFPC) y la Ley 47/2003, General Presupuestaria (LGP), no se podían dictar contra ella providencias de apremio ni órdenes de ejecución contra sus bienes y derechos patrimoniales.
El Dictamen, después de recoger el contenido de la STC 166/1998, que declaró inconstitucional la prohibición de dictar órdenes de apremio contra los bienes patrimoniales que no estén afectos a un uso o servicio público, interpreta las invocadas por la ACA, LFPC y LGP.
Por lo que respecta al art. 13.3 del Texto Refundido de la Ley de Finanzas Públicas de la Generalitat, cuando dispone que las deudas de la Generalitat no podrán ser exigidas por el procedimiento de apremio, el Consell Tributari considera que se tiene que tener en cuenta lo que establece el art. 6 del mismo texto normativo que dispone “La Generalitat gaudirà, tant en allò que fa referència a les seves prerrogatives com als seus beneficis fiscals, el mateix tractament que la Llei estableix per l’Estat. Les seves entitats autònomes gaudiran de les prerrogatives i els beneficis fiscals que lleis estableixin.” El citado art. 13.3 se refiere solo a las deudas de la Generalitat, no a las de sus entidades autónomas y del sector público. En definitiva, de acuerdo con la STC antes citada, el repetido art. 13.3 LFPC solo es de aplicación a los bienes patrimoniales afectos a un uso o servicio público.
En esta línea es de aplicación la doctrina contenida en la STS de 29 de enero de 1999, dictada en el recurso de casación en interés de la ley núm. 7747/1998, que dispone:
“...en el sentido de reconocer a las Entidades Locales para la cobranza de tributos liquidados a organismos autónomos de carácter comercial de la Generalitat de Catalunya y sin perjuicio de las exenciones que puedan serles aplicables, pueden utilizar el procedimiento de apremio y, dentro de él, decretar y practicar las diligencias de embargo que resulten pertinentes y, asimismo, reconocer también la procedencia de la ejecución forzosa sobre los bienes patrimoniales de tales organismos que no estuvieren afectos a uso o servicio público, una vez cumplidas las prevenciones establecidas en la ley en cuanto al requerimiento de pago y notificaciones y con sujeción al procedimiento legalmente establecido."
Además, en el Dictamen se añadió lo siguiente:
"En otro orden de cosas, este Consell Tributari no desconoce la doctrina establecida por la Sección Segunda de la Sala del contencioso-administrativo del Tribunal Supremo de fecha 23 de julio de 2020 (ECLI:SE:2020:2700) al conocer de la cuestión de interés casacional planteada en el recurso núm. 2944/2017, sobre la suspensión automática de la ejecutividad de las liquidaciones tributarias cuando son objeto de recurso por parte de una entidad pública, en concreto, de una entidad local, sin necesidad de prestación de garantía.
Aun así, en el supuesto que nos ocupa, no resulta acreditado en expediente administrativo que la ACA impugnara la notificación colectiva de los recibos por la tasa de vado ni que cumpliera con el requisito exigido por el Tribunal Supremo de haber pedido la suspensión de la ejecutividad de los recibos. En consecuencia ha sido procedente la vía de procedimiento aquí impugnada."
Al no existir impedimento jurídico para dictar la providencia de apremio recurrida, el Consell Tributari propuso la desestimación del recurso.
3. Recursos
3.1.- Legitimación del promotor en el supuesto de licencia solicitada por el constructor
Respecto a la legitimación de la recurrente, en el expediente 931/21 también se dictaminó lo siguiente:
<<En este último ámbito de la tributación local, el Consell Tributari tiene presente, entre otras, la importante Sentencia de la Sala Contenciosa Administrativa del Tribunal Supremo de 30 de octubre de 2019, dictada en el marco del recurso de casación 3738-2018, que da relevancia a los pactos entre las partes relativos a la asunción de la carga de pagar los tributos cuando se trata de pactos referidos al abono de tributos locales. Literalmente dice el Tribunal Supremo, en sus Fundamentos Jurídicos Cuarto y Quinto:
"Las normas que regulan la legitimación para la aplicación de actos de aplicación y gestión de los tributos locales son, de una parte, las normas generales sobre legitimación de la Ley de la Jurisdicción Contencioso-Administrativa (LJCA), pero, además de las mismas, han de ser tenidas en cuenta aquellas que regulan la relación jurídico-tributaria, y en particular, las disposiciones específicas en el ámbito de los tributos locales que, como veremos a continuación, establecen alguna especialidad en cuanto a los requisitos para el agotamiento de la vía administrativa previa.
Así, el artículo 19.1.a) LJCA establece, como es sabido, que están legitimados ante el orden jurisdiccional contencioso-administrativo las personas físicas o jurídicas que ostenten un derecho o un interés legítimo.
Ciertamente, el artículo 17.5 LGT dispone, con carácter general, que los elementos de la obligación tributaria no podrán ser alterados por actos o convenios de los particulares, que no producirán efectos ante la Administración, sin perjuicio de sus consecuencias jurídico-privadas. Esta disposición no carece de relevancia en el ámbito tributario local, puesto que el artículo 12 TRLHL establece que la gestión, liquidación, inspección y recaudación de los tributos locales se realizará de acuerdo con lo prevenido en la LGT y en las demás leyes del Estado reguladoras de la materia, así como en las disposiciones dictadas para su desarrollo.
Sin embargo, el artículo 14.2 TRLHL establece el carácter preceptivo que tiene, con carácter general, el recurso de reposición, para el que dispone, de manera específica, una sucinta regulación, que en lo que aquí importa es el siguiente: “Contra los actos de aplicación y efectividad de los tributos y restantes ingresos de derecho público de las entidades locales, sólo podrá interponerse el recurso de reposición que a continuación se regula (...) d) Legitimación... Podrán interponer el recurso de reposición: 1º Los sujetos pasivos y, en su caso, los responsables de los tributos, así como los obligados a efectuar el ingreso de derecho público de que se trate. 2º Cualquiera otra persona cuyos intereses legítimos y directos resulten afectados por el acto administrativo de gestión.
Como se ve el último de los preceptos mencionados no prescribe expresamente la legitimación para interponer el recurso de reposición tributario local de quienes asumen obligaciones tributarias en virtud de pacto o convenio como sí lo hace el artículo 232 d) LGT...>>
La transcrita sentencia después de la cita del Tribunal Constitucional a obtener la tutela judicial efectiva, concluye:
“Ahora bien, el mandato de interpretación de las disposiciones legales en términos favorables a la plenitud de acceso a la jurisdicción que se sigue de la doctrina del Tribunal Constitucional debe llevar a otra conclusión en el ámbito específico de las Haciendas Locales. En efecto, las diferencias que informan la ley de Haciendas Locales en el particular de la legitimación para impugnar en vía de recurso de reposición preceptivo los actos de gestión de los tributos locales dictados por órganos administrativos de los entes locales, son determinantes de la ampliación del ámbito de legitimación a quienes, estando legitimados para la interposición del recurso de reposición preceptivo en el ámbito tributario, no pueden verse despojados de la condición de interesados legítimos que la propia ley de Haciendas locales les reconoce para acceder a un medio de impugnación administrativa que resulte preceptivo y obligado para el posterior acceso a la jurisdicción contencioso-administrativa. Los términos del artículo 14.2.d) 2º TRLHL, son inequívocos cuando permiten que interponga el recurso de reposición (...) Cualquiera otra persona cuyos intereses legítimos y directos resulten afectados por el acto administrativo de gestión” y, desde luego, desde esta perspectiva, el tercero que se compromete y paga una carga tributaria que no le corresponde legalmente, difícilmente se le puede negar que posea un interés directo, propio, cualificado y específico, en definitiva un interés legítimo, como exige el art. 14.2.d) 2º TRLHL.”
A la vista de lo que hasta aquí se ha examinado, el Consell Tributari dictaminó que procedía admitir la legitimación del recurrente, por lo tanto, resolver el fondo del asunto.
1.- Base imponible. Cuantificación
En el expediente 230/21 se resuelve un recurso cuyo objeto se centra en la cuantificación de la tasa. La esencia del debate relativo a las liquidaciones complementarias definitivas de la citada tasa, que dio lugar a un acta en disconformidad, se concreta en la inclusión en la base imponible del tributo de las cantidades que el interesado factura a los consumidores en concepto de “cuotas o costes con destinos específicos” (CDE) que, según su criterio, no deben tener la consideración de ingresos brutos de la entidad a efectos de la citada base imponible por cuanto son conceptos facturados por cuenta de un tercero (la CNMC). Pues bien, centrado el objeto del recurso, el Consell Tributari luego del análisis de la evolución normativa y jurisprudencial del concepto cuya interpretación y alcance resulta esencial para la resolución de la controversia, sitúa el análisis en la normativa actualmente en vigor aplicable al caso concreto planteado por el interesado. En efecto, el debate se centra en el sentido que debe atribuirse a las denominadas “cuotas o costes con destinos específicos” que son efectivamente facturados por mandato legal por los obligados tributarios pero cuyas cuantías se trasladan a sujetos distintos también previstos en la ley. Es decir, se ingresan por los contribuyentes pero no se apropian de ellos sino que deben invertirse por cuenta de terceros.
A estos efectos, entiende el Consell que para el enjuiciamiento de esta cuestión hay que partir del artículo 12 de la LGT que se remite al Código civil, artículo 3, precepto este último que incluye entre los instrumentos de interpretación el sistemático que conjuntamente con el literal, aplicado al artículo 24.1c) del TLRHL, que es el que está en la base de este recurso, permite llegar a una conclusión sobre el concepto debatido pues tiene en cuenta el conjunto de normas que son aplicables. En efecto, sostiene en su resolución que: “el artículo citado en último lugar establece que la cuantificación del tributo se produce mediante la base imponible, expresada en una magnitud dineraria, a la que se aplica un tipo impositivo proporcional. Es decir, se trata de un tributo variable cuya base imponible está constituida, de acuerdo con el precitado precepto, párrafo primero, por: “Los ingresos brutos procedentes de la facturación que obtengan anualmente en cada término municipal las referidas empresas”. Anadiendo el párrafo quinto que: “A efectos de lo dispuesto en este párrafo, se entenderá por ingresos brutos procedentes de la facturación aquellos que, siendo imputables a cada entidad, hayan sido obtenidos por ésta como contraprestación por los servicios prestados en cada término municipal”.
Partiendo así de estas consideraciones previas procede al análisis del citado precepto y considera que la base imponible está constituida por los ingresos brutos procedentes de la facturación siempre que tengan una vinculación con los servicios suministrados, es decir, que se derive del suministro del servicio. Esta afirmación se basa en el párrafo transcrito que sería innecesario si lo que quisiera incluirse en el concepto de ingreso bruto fuera la totalidad de los ingresos brutos. “Lo que se pretende precisamente -prosigue el Consell- es la exclusión de todas las partidas que sean ajenas al objeto de la actividad, es decir, al servicio prestado, lo que no sea contraprestación por el servicio prestado". Esta conclusión resulta avalada por el propio artículo 24.1c) del TRLRHL que dispone que no se incluyen entre los ingresos brutos "los impuestos indirectos que graven los servicios prestados ni las partidas cobradas por parte de terceros que no constituyan un ingreso propio de la entidad", es decir, se excluye cualquier partida que sea ajena al objeto de la actividad y, entre estas últimas, los impuestos indirectos y las partidas cobradas por cuenta de terceros ya que no tienen como destinatario último a la entidad que realiza el suministro sino a sujetos distintos de los obligados tributarios por esta tasa. Esta es la característica fundamental del concepto "ingreso bruto" respecto de la cuantificación de la base imponible que se asocia exclusivamente al que pertenece al obligado según se desprende de la interpretación contextual y sistemática del precepto legal en el que está regulada la misma.
Pues bien, atendido lo anterior, se declara que "las cantidades controvertidas no cabe ubicarlas en lo que debe excluirse del ingreso bruto facturado no solo porque no son mencionadas expresamente en la norma sino también porque, tal y como ha quedado fijado en las resoluciones mencionadas en este mismo fundamento jurídico, del análisis de su régimen jurídico se deriva que tienen como finalidad el mantenimiento del sistema eléctrico general que es el que permite la prestación del servicio estando, en consecuencia, su financiación a los ingresos brutos obtenidos pues estos últimos no serían posibles sin la previsión de las cantidades que se incluyen en las cuotas con destinos específicos". Posición que se deriva del propio artículo 24.1c) citado que establece en primer lugar el concepto del que se parte para concretar la magnitud que constituye la base imponible, facturación bruta; en segundo lugar, delimita lo que debe entenderse por este último componente, facturación, en particular ingresos, solo si está vinculada al suministro; y, en tercer lugar, aclara que no se incluyen las partidas, los ingresos, la parte de la facturación que se corresponda con los impuestos indirectos y los ingresos por cuenta de terceros que puedan establecerse en el ordenamiento jurídico, o sea, por normas jurídicas que no regulen el objeto específico del suministro que lógicamente no pueden formar parte de los ingresos procedentes de la citada actividad de suministro. En definitiva entiende que de la interpretación del conjunto de normas reguladoras de la base imponible no cabe incluir aquellos ingresos de los que no cabe la apropiación mediata o inmediata de los mismos al ser ajenos a las contraprestaciones exigibles por el suministro. Por todo lo cual desestima esta alegación del interesado.
2.- Infracción y sanción. Artículo 192 de la LGT
En este mismo expediente se recurre la sanción impuesta como consecuencia de la presentación inexacta y no completa de la declaración que establece la normativa reguladora de la tasa. En efecto el contribuyente tiene el deber de presentación de una declaración en la que se debe incluir los ingresos facturados. Como consecuencia de las actuaciones de regularización, que dieron lugar a la suscripción de un acta de conformidad, la Administración consideró que este dato no se correspondía con la realidad de la facturación incoando el correspondiente procedimiento sancionador que terminó con la imposición de una sanción en virtud del artículo 192 de la LGT. Se trata de un supuesto en que la cuantía satisface en concepto de
tasa fue menor a la debida precisamente porque la declaración no lo fue de forma completa y correcta. Entiende el recurrente que hubo una interpretación razonable de la norma que excluye la exigencia de responsabilidad. No obstante cabe resaltar que en este caso concreto tal y como se señala el Dictamen del Consell Tributari no hay controversia jurídica alguna puesto que la norma exige la declaración total de la facturación bruta del recurrente, es decir, la totalidad de los ingresos de los que se parte para concretar la base imponible, sobre los que el interesado tuvo siempre todos sus datos a su disposición y sobre los que conocía, en consecuencia, “la insuficiencia de los ingresos declarados, pudiendo haber instado voluntariamente la regularización en cualquier momento anterior a las actuaciones inspectoras y, en consecuencia, de conformidad con lo previsto en los arts. 27 y 179 de la LGT, dicha regularización voluntaria habría comportado la exclusión de responsabilidad sancionadora”. Por lo cual se desestima la alegación del contribuyente y por lo tanto también se desestima el recurso.
1.- Sujeción. Cambio de domicilio social y mantenimiento de la actividad en el anterior domicilio social
La empresa recurrente había pedido la devolución del precio público abonado por la parte proporcional del año 2018 y todo el 2019, al haber cambiado de domicilio social en febrero de 2018. El precio público que se le reclamaba a partir de esta fecha correspondía al anterior domicilio fiscal.
Salvo la escritura pública del cambio de domicilio social, que se había comunicado a la AEAT, la interesada no aportó ningún otro documento que acreditara haber dado de baja en el registro correspondiente el anterior domicilio fiscal, que seguía siendo, por tanto, un lugar donde desarrollaba su actividad.
En el Dictamen del Consell Tributari se destacó que tanto el acuerdo social elevado a público de traslado del domicilio, como el certificado de situación en el censo de Actividades Económicas de la AEAT únicamente acreditaban que el domicilio social de la sociedad se encontraba en una determinada dirección de Barcelona, pero el domicilio de actividad relativa al ejercicio de la actividad del epígrafe 845 de las tarifas del IAE constaba en el anterior domicilio respecto al que se reclamó la devolución del precio público abonado.
El Dictamen del Consell Tributari citaba la siguiente normativa de aplicación:
- El art. 2 de las normas reguladoras de los Precios Públicos de los servicios de recogida de residuos comerciales e industriales asimilables a municipales para los años 2018 y sucesivos, disponen que el objeto del precio público consiste en la prestación del servicio de recogida selectiva de las distintas fracciones residuales de los residuos generados por las distintas actividades.
- El art. 3 de las mismas normas establece que se encuentran obligadas al pago las personas físicas o jurídicas, públicas o privadas, titulares de las actividades generadoras de los residuos, por haber solicitado la prestación, o por no haber acreditado la gestión de la recogida de todas las fracciones residuales que genera por gestor autorizado y homologado por el Ayuntamiento.
- El art. 108.3 y 4 de la Ley 58/2003, de 17 de diciembre, relativo a las presunciones en materia tributaria, que dicen lo siguiente:
“3. La Administración Tributaria podrá considerar como titular de cualquier bien, derecho, empresa, servicio, actividad, explotación o función a quien figure como tal en un registro fiscal o en otros de carácter público.
4. Los datos y elementos de hecho consignados en las autoliquidaciones, declaraciones, comunicaciones y demás documentos presentados por los obligados tributarios se presumen ciertos para ellos y sólo podrán rectificarse por los mismos mediante prueba en contrario.”
-El art. 9.1 del Real Decreto Legislativo 2/2004, de 5 de marzo, por el que se aprueba el TRLRHL, que dispone lo siguiente, en relación al impuesto sobre actividades económicas:
“La formación de la matrícula del Impuesto, la calificación de las actividades económicas, el señalamiento de las cuotas correspondientes y, en general, la gestión censal del tributo se llevará a cabo por la Administración tributaria del Estado.”
-El art. 96 de la Ordenanza Fiscal General del Ayuntamiento, relativo a la formación de los padrones, matrículas y registros determina que las bajas y alteraciones deben ser formuladas por los obligados tributarios y comportan la eliminación o rectificación del padrón, matrícula o registro correspondiente.
A la vista de los hechos y de las mencionadas disposiciones, el Consell Tributari, en su Dictamen 417/21, concluyó lo siguiente:
“De acuerdo con la normativa mencionada, la documentación que obra en el expediente y los antecedentes de hecho expuestos se concluye que la recurrente únicamente comunicó a la AEAT el cambio de domicilio fiscal, pero no el cambio de domicilio de actividad, y no ha aportado ningún documento que acredite fehacientemente que la información contenida en el censo de los obligados tributarios y en las lista de cobro sea incorrecta. Por tanto, los recibos de padrón del precio público de recogida de residuos para los ejercicios 2018 y 2019 son correctos y no procede la devolución de los mismos”.
1.- Reembolso de gastos de aval
En los Dictámenes 173/21, 294/21, 295/21, 296/21, 297/21 y 298/21, el Consell Tributari analizó los recursos interpuestos por una misma compañía contra la resolución municipal por la que se tenía por desistida a la interesada de la solicitud de devolución del coste del aval depositado.
La compañía había presentado recurso contra la tasa de aprovechamiento de la vía pública, solicitando la suspensión de la deuda, aportando en garantía avales bancarios. Estimado su recurso en vía administrativa y judicial le fueron devueltos los avales. Entonces la interesada pidió el reembolso de las costas de los avales. El Ayuntamiento la requirió a fin de que, dentro de un plazo de 10 días, aportara los recibos acreditativos de las comisiones efectivamente pagadas en concepto de formalización y mantenimiento de los avales, o bien el documento acreditativo de la entidad financiera del importe de las comisiones abonadas en relación a los avales, con certificación notarial. La interesada solicitó una prórroga, que le fue concedida. Aunque aquella aportó determinada documentación dentro del nuevo plazo concedido, no aportó toda la procedente, lo que dio lugar a que finalmente el Ayuntamiento declarase desistida la recurrente de la solicitud de reembolso de las costas de los avales.
El Consell Tributari, en las propuestas de resolución de los citados expedientes reprodujo la doctrina contenida en su anterior Dictamen núm. 7/21, en el que se citaba la obligación de reembolso prevista en el art 33.1 de la Ley 58/2006, de 17 de diciembre, LGT, así como su Reglamento de desarrollo, de Revisión en vía administrativa, que regula en su Sección 1ª el alcance del reembolso del coste de garantías y en su Sección 2ª, el procedimiento para el reembolso del coste de las garantías aportadas.
A continuación, el Dictamen citó el art. 76 del mencionado Reglamento, que dispone que el procedimiento se iniciará a instancia del interesado mediante escrito que deberá dirigirse al órgano competente para su resolución, conjuntamente con una copia de la resolución administrativa firme por la que se declare improcedente el acto administrativo o deuda cuya ejecución se suspendió, así como la acreditación del importe al que ascendió el coste de las garantías el reembolso de las cuales se solicita, con indicación de la fecha efectiva de pago.
El Dictamen también cita los arts. 105 y 106 de la LGT, que disponen que quien quiera hacer valer sus derechos tiene que probar sus hechos constitutivos, con remisión a los medios y valoración de pruebas contenidas en el Código Civil y en la Ley de Enjuiciamiento Civil.
Por último, el Dictamen cita la Ley y el Reglamento Notarial y dice:
“Por otro lado, también se recoge en el Reglamento Notarial (art. 256) la legitimación de firmas, siendo ésta un testimonio notarial que acredita el hecho de que una firma ha sido puesta a presencia del notario, o el juicio de éste sobre su pertenencia
a persona determinada. En este caso, el notario no asume ningún tipo de responsabilidad por la firma del documento cuyas firmas legítima."
En el supuesto examinado, la interesada aportó copia del contrato de constitución del aval firmado con certificación notarial, pero sin acreditar las comisiones efectivamente pagadas por la formalización y mantenimiento de los avales bancarios. Por tanto, no se podía negar que la recurrente había atendido el requerimiento y no se la podía considerar como desistida de la solicitud; en cambio, al no haber acreditado las comisiones pagadas mediante certificado notarial, lo que procedía era desestimar el recurso, que es lo que propuso el Consell Tributari en su Dictamen.
2.- Ejecución subsidiaria. Acto de trámite que no admite recurso
El Dictamen 213/20 estudió el supuesto en que el Ayuntamiento ordenó el derribo de unas obras ilegalizables, actuación confirmada por el Tribunal Superior de Justicia de Catalunya. Al no hacer efectivo el derribo, se inició el procedimiento de ejecución subsidiaria y, como primer trámite, se dictó la providencia de apremio por la que se requería al interesado el pago de los gastos del derribo correspondientes a la ejecución subsidiaria. Esta providencia de apremio no se recurrió.
El Instituto Municipal de Hacienda notificó la diligencia previa al embargo de inmuebles, por la que se requería al interesado el pago de la deuda correspondiente y que, en el supuesto de que no lo hiciera, continuaría la vía ejecutiva. Contra esta diligencia se interpuso el recurso de alzada objeto del citado Dictamen del Consell Tributari.
En el expediente consta que el recurrente había interpuesto el recurso contra la diligencia de actuación previa al embargo de inmuebles. El documento impugnado no era ni la providencia de apremio ni la diligencia de embargo. Se trataba de un acto de trámite, dictado en el desarrollo del procedimiento, pero que no lo resolvía ni causaba indefensión. En consecuencia, no se producía ninguno de los requisitos para recurrir un acto de trámite, lo que dio lugar a que se propusiera la inadmisión del recurso.
3.- Reclamación en queja
En el expediente 359/21 se da respuesta a una queja presentada por el contribuyente, con fecha de entrada el 8 de febrero de 2021, en relación con el recurso que interpuso contra <<el embargo llevado a cabo por Banc de Sabadell a instancias de la Unidad recaudatoria del Ayuntamiento de Barcelona por importe 16.810,58 euros por deudas tributarias pendientes por el concepto “Impuesto sobre Actividades Económicas”, ejercicios 1992 a 2002, por la actividad profesional de abogado, que se encontraban prescritas en el año 2019, a todos los efectos>>. El Consell Tributari declara que, “siendo la materia sobre la que recae la queja estrictamente tributaria, es el órgano competente para resolverla por razón de su especialidad y cualificación técnico-jurídica de conformidad con el artículo 47 de la Ley 1/2006, de 13 de marzo, por la que se regula el régimen especial del municipio de Barcelona
y el artículo 2.1.c) de su Reglamento orgánico de 29 de junio de 2012 mediante los que se atribuye expresamente la función de atender las quejas y sugerencias que presenten los/las contribuyentes sobre la actividad tributaria local”.
Pues bien, analizada la queja que se asienta en la demora de la Administración tributaria respecto de la resolución del recurso así como en el silencio de esta última respecto de las solicitudes de información y exposición del expediente, realizadas por el interesado y que constan en el expediente, remite oficio al IMH recabando información y documentación relativa al expediente que motiva la queja y así lo notificó al interesado. El 17 de marzo de 2021 este último órgano dicta resolución por la que resuelve la reclamación estimándola y anulando las cuotas tributarias reclamadas. Asimismo ordena su devolución. A la vista de esta información, considera que procede resolver la queja en el sentido de dar traslado al interesado de la información recibida del IMH, entendiendo que “la Resolución de 8 de febrero de 2021 garantiza la satisfacción de la tutela efectiva del actor, pues con ella obtiene una respuesta expresa de la Administración a su petición, siendo, por lo demás, una respuesta estimatoria de su pretensión”.
En consecuencia, da por resuelta la Queja interpuesta, ordena la notificación del acuerdo resolutorio así como dar traslado del mismo a la Regidora de Comerc, Mercats, Consum, Règim Interior i Hisenda y al Gerente del IMH para su conocimiento.
Durante el ejercicio 2021 el Consell Tributari ha formulado 23 informes a solicitud de los órganos municipales competentes.
Los informes sobre los proyectos de Ordenanzas fiscales constituyen los preceptivos del Consell Tributari, en virtud de lo dispuesto en el artículo 2.1.b) de su Reglamento Orgánico. En todos ellos se formulan las consideraciones que suscitan las principales cuestiones planteadas, relativas especialmente a las modificaciones introducidas respecto de las Ordenanzas vigentes.
El examen de las Ordenanzas fiscales y los precios públicos que realiza el Consell se limita al análisis jurídico de los textos normativos que se someten al informe, quedando fuera de su competencia el estudio del expediente administrativo y de los preceptivos informes técnicos.
1.- Informe sobre la modificación de la Ordenanza fiscal 3.10, reguladora de las tasas por la utilización privativa o el aprovechamiento especial del dominio público municipal y la prestación de otros servicios (Exp. 690/21)
El Consell Tributari, en sesión de 21 de abril de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona y el artículo 2.1.b) de su Reglamento orgánico, emite informe relativo a la propuesta realizada por el Institut de Cultura de Barcelona (ICUB) sobre la modificación de la Ordenanza Fiscal 3.10, reguladora de las Tasas por la utilización privativa o el aprovechamiento especial del dominio público municipal y la prestación de otros servicios. La solicitud de emisión de informe de fecha 6 de abril de 2021 se acompañó de los siguientes documentos: (i) el “Informe por la exención de tasas de ocupación de la vía pública por las actividades artísticas en la calle” firmado por el Coordinador Executiu de programes Cultura Viva de l’ICUB en fecha 30 de marzo de 2021 y (ii) el Informe jurídico de l’Assessora jurídica i Secretària delegada de l’ICUB de fecha 31 de marzo de 2021.
El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se centra en el análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Introducción
Se somete a informe del Consell Tributari la propuesta de modificación de la Ordenanza Fiscal 3.10, que establece y regula las tasas por utilización privativa del dominio público municipal y la prestación de otros servicios para incluir un nuevo supuesto de no sujeción a la misma relativo a las actividades de arte de calle.
II.- Sobre el procedimiento normativo
El procedimiento para la modificación de la Ordenanza fiscal (OF) tiene que ajustar-se a los previsiones contenidas en los artículos 15 a 19 del Texto refundido de la ley reguladora de los haciendas locales (TRLRHL) y el expediente tiene que contener toda la documentación exigida por la normativa aplicable, documentación que en el presente caso consta debidamente incorporada al expediente.
III.- Observaciones
Se somete a informe del Consell Tributari la modificación del artículo 3 de la referida OF, dedicado al régimen de no sujeción a la tasa, la nueva redacción del cual tendría que incluir a través de una letra m) un nuevo supuesto de no sujeción con la siguiente redacción:
«m) La realización de los actividades de arte de calle, cuando estas sean reguladas, organizadas y coordinadas desde el área de Cultura de l’Ajuntament de Barcelona o los diferentes Distritos de la Ciudad.
A los efectos de esta ordenanza, se entienden actividades de arte de calle toda forma de representación con finalidades artísticas ofrecidas en el espacio público de manera gratuita, entendiendo por actividad artística las actividades de música, estatuas humanas, teatro, circo y danza.»
En relación con esta propuesta de modificación, consistente en incluir entre los supuestos de no sujeción a la tasa la ocupación del dominio público local por la realización de determinadas actividades de arte de calle, el Consell Tributari realiza las siguientes observaciones:
Primera.- La modificación propuesta consistente en la introducción de un nuevo supuesto de no sujeción a la tasa relativo a actividades de arte de calle se ampara en el ámbito de disposición del Consistorio para definir los supuestos de no sujeción a la misma, en atención a la capacidad económica grabada y las funciones y finalidades de la tasa, y de acuerdo con las previsiones legales contenidas en el artículo 52 de la Ley 1/2006, de 13 de marzo, por la cual se regula el régimen especial del municipio de Barcelona y en los artículos 20 a 27 del Texto refundido de la Ley reguladora de las haciendas locales aprobado por el Real Decreto Legislativo 2/2004, de 5 de marzo, de aplicación supletoria.
Por otro lado, la propuesta no merece ninguna objeción de legalidad, puesto que está debidamente motivada en el informe del ICUB y en el Informe jurídico que constan en el expediente. En particular se invoca el artículo 113 de la Carta municipal de Barcelona aprobada por la Ley 22/1998, de 30 de diciembre, según el cual “el Ayuntamiento tiene que proporcionar ofertas culturales de interés para los ciudadanos, tiene que poner un énfasis especial “en la promoción de iniciativas culturales en los distritos y en los barrios”, y a estos efectos, entre otras medidas, ha “de impulsar los actividades de sectores culturales sin ánimo de lucro, y potenciar el diálogo interdisciplinario.”
Segunda.- En cuanto a la redacción de la propuesta cabe indicar que de la literalidad del nuevo supuesto tasado de no sujeción previsto en la letra m) se desprende necesariamente que para quedar no sujetas a la tasa, las actividades de arte de calle tienen que cumplir acumulativamente los tres requisitos que la norma enumera, es decir, tratar-se de actividades “reguladas, organizadas y coordinadas” por el área de Cultura de l’Ajuntament de Barcelona o los diferentes Distritos de la Ciudad. De acuerdo con esta previsión, si que estarían sujetas aquellas actividades reguladas, e incluso coordinadas, por el Ayuntamiento pero que no fueran organizadas por el l’área de Cultura o por los distritos. En este contexto resulta determinante el alcance que se dé a la función organizadora municipal como responsabilización de la actividad en todos sus aspectos subjetivos, objetivos, espaciales y temporales.
Tercera.- Atendiendo así mismo al tenor literal de la modificación propuesta y muy concretamente a la enumeración o tipología de actividades que se incluye en el último inciso del texto, y que eventualmente podría ser invocada como interpretación auténtica, el Consell Tributari observa que el nuevo supuesto de no sujeción a la tasa alcanza claramente las artes escénicas (“actividades de música, estatuas humanas, teatro, circo y danza”), pero en cambio no prevé la posibilidad de considerar no sujetas a la tasa otras manifestaciones artísticas y culturales que también pueden ser de calle como por ejemplo, las diversas manifestaciones de las artes plásticas. El Consell entiende que el Ayuntamiento ya habrá valorado este extremo, a pesar de que no figure de manera expresa en los informes que se han enviado.
IV.- Conclusión
A la vista de las consideraciones efectuadas por el Consell Tributari, que no contienen ninguna observación de ilegalidad, el Ayuntamiento podrá continuar la tramitación de la propuesta de modificación de Ordenanza sometida a su consideración.
2.- Informe relativo a la creación de la Ordenanza fiscal 3.19, reguladora de Tasas por el mantenimiento de los servicios de prevención, extinción de incendios y salvamento (SPEIS). (Exp. 884/21)
El Consell Tributari, en sesión de 14 de julio de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona y el artículo 2.1.b) de su Reglamento orgánico, emite informe relativo a la propuesta realizada por la Gerencia de Presupuestos y Hacienda sobre la creación de la Ordenanza Fiscal 3.19, reguladora de Tasas por el mantenimiento de los servicios de prevención, extinción de incendios y salvamento (SPEIS). La solicitud de emisión de informe de fecha 13 de mayo de 2021 se acompañó en la misma fecha de los siguientes documentos: (i) Propuesta de texto de la nueva Ordenanza 3.19; (ii) Certificado de Secretaría consulta previa tasa mantenimiento SPEIS; (iii) Informe de la Dirección de Servicios Jurídicos relativo al análisis sobre la viabilidad de aprobar una nueva ordenanza fiscal reguladora de la tasa de mantenimiento de los servicios de prevención y extinción de incendios y salvamento, y (iii) Informe económico elaborado por la Gerència de Seguretat i Prevenció. Celebrada una sesión informativa con la Gerència de Pressupostos i Hisenda de l’Ajuntament de Barcelona el día 9 de junio de 2021 en la cual estuvieron presentes los señores Toni Mora Puigvi, Director de Projectes d’Ordenances Fiscals i altres ingressos, Josep Manel Medrano Molina, Director de Planificació Estratègica i Fiscal y Carlos Salanova Pardina, Director de Serveis de Gestió de Costos i Avaluació, de la Gerència de Pressupostos i Hisenda y la señora Marta Martí Besas, Cap del Departament d’Administració Econòmica i Contractació de la Gerència de Seguretat i Prevenció, y de acuerdo con lo señalado en la última sesión, han tenido entrada en el Consell Tributari, en fecha 30 de junio de 2021, los siguientes documentos: Convenio UNESPA 2012, Convenio UNESPA 2020 e Informe Económico Financiero. Además se adjunta al anterior una nueva propuesta de la OF 3.19 sobre la cual recae el presente Informe. El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Sobre el procedimiento y el objeto del proyecto normativo
El procedimiento para la aprobación de la Ordenanza fiscal (OF) tendrá que ajustarse a las previsiones contenidas en los artículos 15 a 19 del Texto refundido de la Ley reguladora de las Haciendas Locales (TRLRHL) y el expediente tendrá que contener toda la documentación exigida por la normativa aplicable, incluyendo el preceptivo informe económico-financiero que valore las consecuencias presupuestarias derivadas de la aprobación de la Ordenanza. En este caso consta en el expediente la documentación ya señalada.
Constituye el objeto de este informe la aprobación de una nueva tasa por el mantenimiento del servicio de prevención, extinción de incendios y salvamento del Ayuntamiento de Barcelona. La propuesta se sitúa en el ámbito del régimen jurídico de los elementos de identificación del tributo, -hecho imponible-obligados tributarios-, y de su cuantificación. Así mismo se sitúa en el ámbito del régimen correspondiente a su aplicación.
II.- Sobre la legalidad del proyecto normativo
Se somete a informe del Consell Tributari el siguiente texto normativo:
“Ordenanza fiscal nº 3.19
TASA POR EL MANTENIMIENTO DE LOS SERVICIOS QUE PRESTA EL SERVICIO DE PREVENCIÓN, EXTINCIÓN De INCENDIOS Y SALVAMENTO
Art. 1º Disposiciones generales.
De acuerdo con lo que dispone el artículo 106 de la Ley 7/1985, de 2 de abril, reguladora de las bases de régimen local, y, específicamente, el artículo 57 del texto refundido de la Ley reguladora de las Haciendas Locales, y de conformidad con los artículos 15 y 19 del mismo texto refundido, se establecen tasas por el mantenimiento de los servicios del Servicio de Prevención, Extinción de Incendios y Salvamento que se rigen por los artículos 20 a 27 del texto refundido mencionado.
Art. 2º Hecho imponible.
1. Constituye el hecho imponible de la presente tasa, de acuerdo con el artículo 20.1.b) y 20.4.h) del texto refundido de la Ley reguladora de las Haciendas Locales, el mantenimiento de los servicios que preste el Servicio de Prevención, Extinción de Incendios y Salvamento del Ayuntamiento de Barcelona, con independencia que se solicite o no una prestación directa y específica del servicio, surgiendo la obligación de contribuir como consecuencia de la existencia de estos servicios y de la disponibilidad permanente de los medios materiales y personales adscritos a los mismos para actuar ante situaciones de riesgo. Se entiende por servicios de emergencia, a estos efectos, los de prevención y extinción de incendios, de prevención de escombros, construcciones y escombros, salvamentos y, en general, los servicios de protección de personas y bienes que dependen del Servicio de Prevención, Extinción de Incendios y Salvamento del Ayuntamiento de Barcelona.
2. Quedan excluidos de la aplicación de la presente tasa los servicios previstos en la Ordenanza Fiscal 3.2, que se regulan por la mencionada disposición.
Art. 3º Sujetos pasivos.
1. Son sujetos pasivos en concepto de contribuyentes, las personas físicas y jurídicas, así como las entidades que se refiere el artículo 35.4 de la Ley General Tributaria, que resulten beneficiarias o afectadas por el mantenimiento de los servicios referenciados en el artículo 2º.
2. No obstante lo dispuesto en el apartado anterior, tendrán la condición de sujetos pasivos sustitutos y vendrán obligados al pago de la tasa las entidades o sociedades aseguradoras del riesgo en el municipio de Barcelona, de conformidad con lo establecido en el artículo 23.2.b) del texto refundido de la Ley reguladora de las Haciendas Locales.
Art. 4º Cuantificación.
1. El cálculo de la cuota tributaria que, de forma individualizada, corresponde a cada sujeto pasivo contribuyente vendrá determinada por la aplicación de la siguiente fórmula:
\[ \text{Cuota tributaria} = \frac{(Cg \times VCl)}{VCt} \]
Donde, \( Cg \) es el coste del mantenimiento de los servicios que presta el Servicio de Prevención, Extinción de Incendios y Salvamento en el ejercicio inmediato anterior al que se refiere el devengo; \( VCl \) es el valor catastral que consta en el recibo del IBI del obligado tributario en el ejercicio inmediato anterior al que se refiere el devengo de la tasa; y \( VCt \) representa la suma de los valores catastrales de la totalidad de los bienes inmuebles que constan en las matrículas del IBI de naturaleza urbana, de características especiales y de naturaleza rústica del ejercicio inmediato anterior al que se refiere el devengo de la tasa.
Se entenderá, a los efectos del párrafo anterior, por coste de mantenimiento de los servicios que presta el Servicio de Prevención, Extinción de Incendios y Salvamento, el importe determinado por el Ayuntamiento de Barcelona de acuerdo con los criterios definidos en el estudio técnico-económico que forma parte del expediente para la adopción del acuerdo de establecimiento de la tasa.
2. No obstante lo dispuesto en el apartado anterior, en el supuesto de las entidades o sociedades aseguradoras, que actúan en concepto de sustitutos del contribuyente, la cuota tributaria será equivalente al 5 por ciento de las primas recaudadas por el ramo de incendios en el ejercicio inmediato anterior al del devengo.
Art. 5º Devengo y gestión de la tasa.
1. La tasa por el mantenimiento de los servicios que presta el Servicio de Prevención, Extinción de Incendios y Salvamento tendrá carácter periódico, y el periodo impositivo coincide con el año natural y su devengo se producirá el primer día del periodo impositivo.
2. La gestión de la tasa se someterá a las siguientes reglas:
Las entidades aseguradoras realizarán una autoliquidación antes del 1 de abril de cada año, que comportará la realización de un pago por anticipado. El cálculo de este pago se realizará tomando como base el 5 por ciento de las primas recaudadas, en el ramo de incendios, en el ejercicio precedente al anterior al del devengo de la tasa.
Posteriormente, antes del 15 de octubre de cada año, las entidades aseguradoras estarán obligadas a comunicar al Instituto Municipal de Hacienda el importe total de las primas recaudadas en el ramo de incendios en el ejercicio inmediato anterior.
al del devengo, a los efectos de poder practicar las oportunas liquidaciones o, en su caso, las devoluciones que puedan corresponder, en los casos en que el pago por anticipado realizado a través de la autoliquidación exceda el importe de la cuota.
3. Las liquidaciones tributarias que correspondan serán notificadas a los sujetos pasivos en los términos establecidos en la Ley General Tributaria y en la Ordenanza Fiscal General. El pago de la cuota resultante de las liquidaciones se efectuará en los plazos determinados en la Ley General Tributaria, en el Reglamento General de Recaudación y la Ordenanza Fiscal General.
4. De acuerdo con lo que dispone el artículo 27.2 del texto refundido de la Ley reguladora de las Haciendas Locales y conforme a lo previsto en el artículo 92 de la Ley General Tributaria, se podrán suscribir convenios de colaboración con instituciones, entidades y organizaciones representativas de las compañías y sociedades aseguradoras, con el fin de simplificar el cumplimiento de las obligaciones formales y materiales derivadas de la presente tasa. Estos convenios solo regirán para las compañías y entidades que se adhirieran al mismo. Las restantes entidades quedarán sujetas a las normas de gestión, liquidación y pago previstas en esta ordenanza.
Art. 6º Infracciones y sanciones. Se procederá de acuerdo con aquello que se dispone en la Ley General Tributaria y en la Ordenanza fiscal general.
Disposición adicional 1ª. La tasa regulada en esta ordenanza no es compatible con el cobro de la contribución especial por instalación, ampliación o mejora del servicio de Prevención, Extinción de Incendios y Salvamento a las entidades o sociedades que cubran el riesgo por bienes situados en el municipio de Barcelona, quedando excluida la exacción de esta contribución especial en el supuesto del pago de esta tasa.
Disposición final. La presente Ordenanza, aprobada definitivamente por el Ple del Consell Municipal en fecha XX de XXXXX de 2021, empezará a regir, una vez publicada en el Boletín Oficial de la Provincia, a partir del 1 de enero de 2022 y continuará vigente mientras no se acuerde la modificación o derogación.”
1. Con carácter general no hay ninguna objeción de legalidad.
2. Sin embargo se realizan las siguientes consideraciones y observaciones:
A) Artículo 2. En esta norma jurídica se establece y delimita el hecho imponible de la tasa por el mantenimiento del servicio de prevención y extinción de incendios. Ninguna observación hay que realizar respecto de su configuración general en la medida que se adapta plenamente al que disponen el artículo 20 del TRLRHL y su disposición adicional decimoséptima. En particular, se adecua a lo que prevé el número 4, letra K, al disponer que puede establecerse una tasa por:
“K) Servicios de prevención y extinción de incendios, de prevención de ruinas, construcciones y derribos, salvamentos y, en general, de protección de personas y bienes, comprendiéndose también el mantenimiento del servicio y la cesión del
uso de maquinaria y equipos adscritos a estos servicios, talas como escaleras, cubas, motobombas, barcas etcétera”.
Más concretamente la disposición adicional decimoséptima se refiere a esta tasa al señalar que:
“Disposición adicional decimoséptima. Obtención de información a efectos de la liquidación y recaudación de las tasas por mantenimiento del servicio de prevención y extinción de incendios y de las contribuciones especiales por el establecimiento o ampliación de los servicios de extinción de incendios ....”.
Sin embargo, al definir los “servicios de emergencia”, utiliza una terminología diferente de la prevista en la tipificación del elemento objetivo del hecho imponible que se refiere en “situaciones de riesgo”. Parece conveniente unificar los mencionados términos para aclarar la vinculación que la definición de “servicios de emergencia” tiene respecto de este elemento objetivo.
B) Artículo 4
Este precepto regula la cuantificación del tributo. No hay nada a objetar en relación con su régimen jurídico general en la medida que es expresión de la potestad tributaria reconocida constitucionalmente a los entes locales -artículos 133.2, 137 y 142 de la CE-. Así mismo se adapta plenamente en los artículos 16.1, a) y números tres y cuatro del artículo 24 ambos del TRLRHL.
Los límites al ejercicio de esta potestad se establecen también en el TRLRHL el artículo 24.2 del cual, párrafo primero, dispone, por un lado, que el importe de las tasas por la realización de una actividad no puede exceder, en conjunto, del coste de la misma. De otra, en el párrafo segundo, regula los componentes que se tienen que incluir en el citado coste añadiendo que “El mantenimiento y desarrollo razonable del servicio o actividad de que se trate se calculará con arreglo al presupuesto y proyecto aprobados por el órgano competente”. Pues bien, la propuesta normativa cumple a todos los efectos con este precepto legal.
Sobre este precepto, el Consell Tributari realiza las siguientes consideraciones:
En primer lugar, hay que manifestar que, en cuanto al límite máximo establecido en el TRLRHL, la propuesta, artículo 4.1, se adapta a este último al remitirse, para su cuantificación, al importe del coste de mantenimiento de los servicios que presta el Servicio de Prevención, Extinción de Incendios y Salvamento determinado por el Ayuntamiento “de acuerdo con los criterios definidos en el estudio técnico-económico que forma parte del expediente para la adopción del acuerdo de establecimiento de la tasa”. En efecto, el artículo 25 del TRLRHL dispone que:
“Los acuerdos de establecimiento de tasas por la utilización privativa o lo aprovechamiento especial del dominio público, o para financiar total o parcialmente los nuevos servicios, deberán adoptarse a la vista de informes técnico-económicos en los que se ponga de manifiesto el valor de mercado o la previsible cobrtura del coste de aquellos, respectivamente. Dicho informe se incorporará al expediente para la adopción del correspondiente acuerdo”.
Sin olvidar que el artículo 24.2 párrafo segundo establece:
“Para la determinación de dicho importe se tomarán en consideración los costes directos e indirectos, inclusive los de carácter financiero, amortización del inmovilizado y, en su caso, los necesarios para garantizar el mantenimiento y un desarrollo razonable del servicio o actividad por cuya prestación o satisfacción se exige la tasa, todo ello con independencia del presupuesto u organismo que lo satisfaga. …”
A estos efectos, en el denominado Informe económico –según la denominación utilizada en su página 1– en los epígrafes III y IV se contiene, en concordancia con el modelo de costes del Ayuntamiento de Barcelona –pág. 3 y ss.–, la clasificación de las actividades mediante las cuales se atribuyen los costes del servicio realizado. Siguiendo este modelo se procede en el Informe a desglosar con carácter global los atribuibles a cada una de las actividades realizadas. Así mismo se incluye la previsión de ingresos.
Pues bien, en relación con la determinación de los costes hay que señalar que no se especifica el individual de cada uno de los que prevé el TRLRHL en el artículo 24.2 párrafo segundo ni cualquier otro que en concreto sea atribuible a la actividad de mantenimiento realizada. No se particularizan los costes en base a los cuales se concreta la cuantía de la tasa, obtenida mediante la aplicación de los parámetros establecidos en el artículo 4.1 de la OF, tal como establece el artículo 25 del TRLRHL transcrit. El coste del servicio prestado o, como es el caso, de la actividad realizada, que constituye el hecho imponible del tributo, es el límite máximo a que puede ascender el importe de la tasa establecida por exigencias del deber de contribuir y, en consecuencia, su cuantía tiene que estar bastante delimitada como para plasmar que la contribución se realiza de acuerdo con las reglas que la presiden. En este caso particular constituye a su vez uno de los elementos de cuantificación expresamente establecidos en el citado y transcrito artículo 4.1 de la propuesta y como tal tiene que estar suficientemente delimitado porque esta cuantía se adapte, además, al principio de legalidad. Tampoco se concreta el capítulo de los ingresos, limitado al ramo de incendios, y a una previsión general “Importes no asignables” –p. 5– sin que se pueda determinar si, respecto de los costes presupuestados, se cumple con el límite máximo a que puede ascender su importe. En definitiva, hay que especificar de manera suficiente los costes atribuibles a la actividad de mantenimiento del servicio que, si procede, se realice. Pues este es el hecho imponible de la tasa el elemento objetivo de la cual se expresa cuantitativamente a través de los parámetros que establece el artículo 4.1 de la propuesta y que están integrados por tres magnitudes: el importe de los costes imputables a esta exclusiva actividad, el valor catastral de los inmuebles del obligado tributario y el valor catastral total en los términos regulados en el mismo.
Finalmente hay que llevar a colación el Informe jurídico emitido por la Direcció dels Serveis Jurídics -Direcció de l’Àrea de Règim Jurídic-, pág. 5- en el cual se señala que “el órgano gestor, de conformidad con lo que prevé el artículo 24.2 del TRLHL, tiene que tener presente que los costes imputados en el cálculo de la tasa
de mantenimiento no pueden vulnerar el principio de equivalencia, y por tanto no tendrían que haber sido valorados en el cálculo de los costes de la Ordenanza fiscal 3.2. reguladora de las tasas por la prestación del servicio de prevención, extinción de incendios y salvamento”. Se trata en definitiva de cuantificar el coste de la actividad realizada que es la que constituye el elemento objetivo del hecho imponible que, en este supuesto, es la de mantenimiento de un determinado servicio definido en el artículo 2 de esta propuesta normativa. No se puede, pues, incluir en la cuantificación del coste el importe del servicio prestado ni, si es el caso, incluir en el correspondiente a este último el específico del mantenimiento. Todo esto sin perjuicio de los costes comunes que, según el caso, se tengan que integrar dentro del concepto coste del servicio o actividad realizada. Costes comunes que en ningún caso pueden incluir supuestos en que se pueda ver afectado el deber de contribuir.
El número dos del artículo 4 establece que:
“No obstante lo dispuesto en el apartado anterior, en el supuesto de las entidades o sociedades aseguradoras, que actúan en concepto de sustitutos del contribuyente, la cuota tributaria será equivalente al 5 por ciento de las primas recaudadas por el ramo de incendios en el ejercicio inmediato anterior al del devengo”.
Como ya se ha indicado, el número uno del artículo 4 regula los elementos fundamentales de cuantificación de la cuota tributaria correspondiente a la tasa, es decir, la cuantía a que asciende el importe a satisfacer por los sujetos pasivos que, de acuerdo con la norma, tienen que cumplir con las obligaciones derivadas de la realización del hecho imponible, sea cual sea su naturaleza. Por lo tanto, los sustitutos deben el importe de la cuota determinado de acuerdo con el mencionado artículo y número.
Pues bien, partiendo de esta afirmación, la segunda consideración a realizar se centra precisamente en la regulación prevista en el transcrito artículo 4.2. En efecto, de los términos utilizados en este último se deducen, según criterio del Consell Tributari, las siguientes posibilidades:
Por un lado que se pretenda establecer una cuota concreta para los sustitutos “equivalente al 5 por ciento de las primas recaudadas por el…”. Si es esta la previsión, se estarían regulando dos cuotas tributarias, la correspondiente a los contribuyentes ex artículo 4.1 de la OF y la que se refiere a los sustitutos la cuantía de la cual se determinaría aplicando los parámetros y tipos regulados en el párrafo transcritto, la base constituida por el importe de las primas recaudadas y el tipo de gravamen una alícuota proporcional fijada en el 5%. Esta posibilidad contravendría la calificación de sustituto que la propia OF -artículo 2.2- y el artículo 23.2.b) del TRLRHL atribuyen a las compañías aseguradoras. Interesa resaltar que el sustituto es un sujeto que, por definición legal -artículo 36 LGT- sustituye al contribuyente en el cumplimiento de todas sus obligaciones, de forma que, de forma indirecta, se eliminaría, en este caso concreto, esta condición sin que haya cimiento legal ni para modificar la naturaleza de sustituto ni por, si procede, justificar una cuota tributaria a cuantificar de acuerdo con parámetros diferentes a los generales que prevé el número uno del mismo artículo 4. En definitiva si son contribuyentes la cuota tendría que ser la misma para todos los que tengan esta condición; si son sustitutos
deben, por mandato legal, la misma cuota que el contribuyente a que sustituyen, es decir, en esta tasa concreta, la que prevé el artículo 4.1 de la OF.
Por otro lado, si lo previsto es una cuota máxima esta última tendría que regularse con este carácter expresamente en la OF, es decir, se tendría que establecer que es la cuota máxima del tributo, es decir, el límite máximo que se tiene que satisfacer como consecuencia de la realización del hecho imponible resultando aplicable, por lo tanto, al sujeto que tiene que cumplir con las obligaciones derivadas de esta realización, ya sea a título de contribuyente o a título de sustituto y la cuantía de la cual resulta de la aplicación de los parámetros regulados en el artículo 4.1 analizado. En este sentido, podría aclararse en el texto normativo que esta cuota máxima es de aplicación a todos los sujetos pasivos.
Del resto, hay que decir que en el artículo 5.2, párrafo primero de la OF propuesta, en relación con los llamados sustitutos, se dispone que:
“Las entidades aseguradoras realizarán una autoliquidación antes del 1 de abril de cada año, que comportará la realización de un pago por anticipado. El cálculo de este pago se realizará tomando como base el 5 por ciento de las primas recaudadas, en el ramo de incendios, en el ejercicio precedente al anterior al del devengo de la tasa”.
En efecto, este precepto establece el deber de ingresar, como anticipación de ingresos, una cantidad calculada “tomando como base el 5 por ciento de las primas recaudadas…”, anticipación de ingresos que solo cabría si es por anticipado, tal como se especifica en la norma transcrita, de una posterior que, en principio, solo podría ser la cuota tributaria de la tasa ex artículo 4.1 de la OF si se tiene en cuenta la calificación de sustituto que se atribuye a las compañías aseguradoras. La naturaleza de pago por anticipado queda ratificada si se atiende el párrafo segundo del artículo 5.2 de la OF en el cual se prevé la posibilidad de devolución de los excesos de las cantías que puedan resultar “en los casos en que el pago por anticipado realizado a través de la autoliquidación excede el importe de la cuota” (artículo 5.2, párrafo segundo) una vez que se procediera a la liquidación preceptiva de las deudas tributarias resultantes de la aplicación del artículo 4 de lo OF. Sería conveniente especificar la forma de cuantificación de este pago por anticipado puesto que la redacción transcrita ofrece dudas de interpretación respecto de los elementos regulados a tal efecto.
C) Artículo 5
Con carácter general este precepto se adecua a lo que prevén los artículos 26 y 27 del TRLRHL así como la disposición adicional decimoséptima. En el número uno del artículo 5 del texto normativo se establece, de acuerdo con la naturaleza del hecho imponible, el carácter periódico de la tasa y se determina que el periodo impositivo coincide con el año natural devengándose el primer día del mencionado periodo.
En el número dos se regula el régimen de aplicación de este tributo. Este último se ajusta al régimen general de aplicación de los tributos -gestión tributaria -regulado en la LGT (artículo 117 y siguientes) - estableciendo, en los números dos, tres y cuatro, las reglas básicas mediante las cuales se articula la forma de hacer efectiva la tasa establecida en la OP propuesta. A estos efectos, en el número dos se regulan las actuaciones que tienen que llevar a cabo los obligados tributarios. Por un lado se establece el deber de comunicar determinados hechos a cargo de los sujetos pasivos, en particular los sustitutos y, de otra, se dispone, en el número tres, que la Administración tiene que dictar el acto de liquidación correspondiente. Por lo tanto el régimen general de aplicación se basa en la existencia de una liquidación tributaria indirectamente vinculada al deber de declarar a que se ha hecho referencia. Sería conveniente que la Ordenanza contuviera una referencia a aspectos fundamentales de la actuación de la Administración gestora, en particular respecto del momento temporal en que se va a dictar el acto de liquidación. Momento temporal a que se refiere la propuesta normativa exclusivamente en el párrafo segundo del número dos del artículo 5 al manifestar que se realizará después del 15 de octubre, fecha tope de cumplimiento del deber de declarar, específico de los sustitutos, al que se ha hecho referencia con anterioridad. No se puede olvidar que la existencia de un régimen de anticipación de ingresos liquidados e ingresados mediante la técnica de la autoliquidación, exige la liquidación administrativa a los efectos de concretar la situación del obligado - posible devolución del exceso satisfecho- y, si procede, su defensa.
En efecto, y como se ha señalado en párrafo anterior, el número dos de este artículo 5 regula el deber de presentar una autoliquidación mediante el cual se articula el cumplimiento del artículo 4.2. El establecimiento de este deber se apoya en el artículo 27.1 del TRLRHL en el cual de forma genérica se regula la posibilidad que los entes locales exijan las tasas en régimen de autoliquidación. Pues bien, teniendo en cuenta la naturaleza de cuota tributaria atribuida a la prevista en el citado artículo 5.2 del texto normativo propuesto, no cabe sino reiterar, desde esta perspectiva, su adecuación al régimen jurídico general que el TRLRHL prevé en cuanto a su establecimiento y regulación.
Respecto del cumplimiento de los deberes analizados en los párrafos anteriores se tiene que hacer una consideración general sobre un elemento fundamental que puede afectar la seguridad jurídica. Se trata del tiempo en que se tiene que proceder al mencionado cumplimiento.
El deber de autoliquidar se tiene que cumplimentar “antes del 1 de abril de cada año”, fecha que, en una primera aproximación, expresa un límite temporal en el sentido que no cabe su presentación tempestiva después de la misma. Es decir, no se podría admitir como temporánea su presentación a partir del día dos de abril. Sin embargo no ofrece la misma claridad el cumplimiento realizado en esta misma fecha o en la que corresponda si el citado día fuera festivo - artículo 30.5 de la LPA-. El término “antes” significa prioridad o preferencia de tiempo, DLE, es decir, no hay que presentarla después de la misma pero no se puede admitir de forma automática que la realizada en este tiempo, en este día, se tenga que calificar de extemporánea. En consecuencia atendiendo a los efectos asociados a la carencia de cumplimiento de los deberes tributarios en el tiempo previsto en la norma, en particular respecto de la posible aplicación de las obligaciones accesorias, se tendría que establecer de manera clara e inequívoca que la fecha de cumplimiento de los citados deberes incluye el día 1 de abril.
Por su parte, respecto del deber de declarar, hay que realizar consideraciones parecidas. No obstante hay que resaltar que la norma prevé que, en este caso, el deber de declarar se tiene que llevar a cabo “Posteriormente, antes del 15 de octubre de cada año ...”, es decir, se está estableciendo un plazo con lo cual se tendría que disponer, eliminando el vocablo “antes”, que este último acaba el día 15 de octubre, siendo así aplicables las reglas generales del ordenamiento jurídico respecto de su cómputo. Se evitaría de esta forma cualquier duda sobre el cumplimiento tempestivo del deber de declarar atendiendo básicamente a los efectos sancionadores que, en este caso, pudieran derivarse.
D) Disposición adicional 1ª
Se puede decir que por razones de técnica normativa sería conveniente eliminar la numeración de esta disposición adicional en la medida que solo está prevista la denominada 1ª
III.- Conclusión
Por todo el que se ha dicho, el Consell Tributari no observa, en la propuesta de texto de la Ordenanza sometida a su consideración, ninguna infracción general del ordenamiento jurídico, con las precisiones y observaciones puestas de relevo en el cuerpo del presente informe, y muy especialmente a las realizadas respecto de las previsiones contenidas en el Informe económico exigido en el artículo 25 TRLRHL y respecto del número 2 del artículo 4 del texto de la Ordenanza.
3.- Informe respecto a la naturaleza tributaria de la reparación paisajística, derivada del uso excepcional del paisaje mediante publicidad, tanto si el soporte de la actividad publicitaria se encuentra situado en una propiedad privada, principalmente andamios de obra y los cierres de obra privada, como si se encuentra en espacios del dominio público municipal. (Exp. 970/21)
El Consell Tributari, en sesión de 28 de julio de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona y el artículo 2.1.b) de su Reglamento orgánico, emite Informe a petición de la Direcció de Planificació Estratègica i Fiscalitat de la Gerència de Pressupostos i Hisenda, respecto a la naturaleza tributaria de la reparación paisajística, derivada del uso excepcional del paisaje mediante publicidad, tanto si el apoyo de la actividad publicitaria se encuentra situado en una propiedad privada, principalmente construidas de obra y los cierres de obra privada, como si se encuentra en espacios del dominio público municipal. En este sentido, se solicita que se informe sobre si la reparación paisajística derivada del uso excepcional del paisaje mediante publicidad podría reunir los requisitos de aplicación de una tasa como figura fiscal para financiar esta reparación, prevista al art. 20 y siguientes del Real decreto legislativo 2/2004, de 5 de marzo, por el cual se aprueba el Texto Refundido de la Ley reguladora de las haciendas locales (TRLRHL).
A la mencionada petición se adjunta un Informe, de carácter jurídico, sobre la naturaleza tributaria del uso excepcional del paisaje mediante publicidad, y un Informe de justificación económica del valor de la utilidad derivada del uso excepcional del paisaje mediante publicidad.
Se celebró una Sesión Informativa sobre la cuestión planteada, en la cual estuvieron presentes el Director de Planificació Estratègica i Fiscal; el Director d’Ordenances fiscals i altres ingressos, y el Secretari Delegat de l’Institut del Paisatge Urbà i la Qualitat de Vida.
Examinados los anteriores antecedentes, se emite el siguiente
INFORME
I.- Planteamiento
Los problemas que plantea la presente solicitud de Informe, que se tienen que examinar por separado, son los siguientes:
a) Posibilidad de establecer una tasa para situar apoyos de actividad publicitaria en la propiedad privada visibles desde las vías públicas. Este análisis comporta también determinar si la publicidad situada en los andamios instalados para la restauración o la rehabilitación de edificios se tiene que considerar publicidad situada en la propiedad privada o en el dominio público.
b) Posibilidad de establecer una tasa para situar apoyos de actividad publicitaria en el dominio público.
II.- Posibilidad de establecer una tasa para situar apoyos de actividad publicitaria en la propiedad privada visible desde las vías públicas
a) La pregunta que se plantea en la petición de Informe es la de si la cuantificación de la reparación paisajística (reparación ambiental) derivada del uso excepcional del paisaje mediante publicidad, la naturaleza de la cual no se determina en la Ordenanza de Usos del Paisaje Urbano (OUPU), puede tener la naturaleza jurídica de una tasa por la ocupación del dominio público. De lo que se trata, en definitiva es de determinar, como titula este apartado, si se puede establecer una tasa por la instalación de publicidad en una propiedad privada visible desde la vía pública.
El problema planteado se puede entender resuelto a partir de la Sentencia del Tribunal Constitucional (STC) n.º 73/2011, de 19 de mayo, que conoció de una cuestión de inconstitucionalidad promovida por la Sección Primera de la Sala del Contencioso-administrativo del Tribunal Superior de Justicia de Cataluña (TSJC).
Como antecedente, la mencionada Sentencia explica lo siguiente:
“La Ley 25/1998, de 13 de julio, de modificación del régimen legal de las tasas estatales y locales y reordenación de las prestaciones patrimoniales de carácter público, fue dictada para adecuar tres textos legales, la Ley general tributaria (LGT), la Ley de tasas y precios públicos (LTPP) y la Ley de haciendas locales (LHL), a la doctrina de la STC 185/1995, de 5 de diciembre. A su vez introdujo en el art. 20.3 LHL, apartado s), un nuevo supuesto de tasa por la utilización privativa o aprovechamiento especial del dominio público local, la instalación de anuncios visibles desde carreteras, caminos vecinales y demás vías públicas locales, al cual se con- traer exclusivamente este juicio de constitucionalidad. Las dudas de constitucionalidad se plantean, por consiguiente, sólo en relación con esta concreta tasa por la instalación de anuncios en inmuebles privados que sean visibles desde las vías públicas, y no por la que, conforme autoriza el mismo art. 20.3 letra s), pueda exigirse por la instalación de anuncios ocupando terrenos de dominio público local.”
“El inciso impugnado fue derogado por la Ley 51/002, de 27 de diciembre, de reforma de la LHL, que dio nueva redacción a la letra s) del art. 20.3 LHL, permitiendo a los entes locales a partir de entonces exigir el pago de tasas sólo por la <<instalación de anuncios ocupando terrenos de dominio público local>>”
Debido a la pendencia de un recurso contencioso-administrativo en sede del TSJC, el TC tuvo que resolver, aunque el inciso sobre el que se planteaba la cuestión de inconstitucionalidad ya había sido derogado.
Por lo que aquí interesa, el TC concluyó lo siguiente:
“Aplicando estos criterios, podemos concluir que el tributo cuestionado no es una tasa por ocupación del dominio público, desde el momento en que la instalación de carteles no se produce en el dominio público, sino exclusivamente en el dominio privado, y además la literalidad del precepto descarta que se esté gravando la ocupación del suelo o del vuelo del dominio público. Sostienen el Abogado del Estado y el Fiscal General del Estado, que podría entenderse que
el tributo enjuiciado grava una forma especial de aprovechamiento del dominio público, que podría denominarse <<dominio público visual>>. En otras ocasiones hemos manifestado que nada cabe objetar a que el legislador imponga a los que se beneficien de la ocupación del dominio público el deber de financiar la utilización o el aprovechamiento especial del mismo, evitando su financiación por los restantes miembros de la colectividad, ya que su actuación priva o limita el total disfrute del dominio público por parte de la colectividad, (STC 185/1995, de 5 de diciembre), pero no es esto lo que sucede en este caso, ya que no se produce ni privación ni limitación alguna en el disfrute del dominio público. El legislador también puede, en uso de sus competencias de policía, atendiendo a razones medioambientales, de seguridad vial o urbanísticas restringir el uso de la propiedad privada en una de sus manifestaciones, como sería ésta, consistente en situar carteles o anuncios, pero ello no puede servir de base para justificar el tributo enjuiciado, pues no media permiso o autorización administrativa alguna. Realmente lo que se ha pretendido es extender en exceso el concepto de dominio público con la única finalidad de someter a gravamen la mera visibilidad como una forma de aprovechamiento especial del dominio público. El hecho de que puedan ser vistos los carteles o anuncios desde el dominio público no configura un aprovechamiento especial del dominio público susceptible de ser gravado con una tasa.”
Como conclusión del contenido de la STC transcrita, en su parte necesaria, se puede concluir que no es posible establecer una tasa por ocupación del dominio público por publicidad visible desde la vía pública y situada en terrenos o espacios de propiedad privada.
En todo caso, como también dice la STC, son admisibles las restricciones de la publicidad en propiedad privada por razones medioambientales o urbanísticas el que, de alguna forma, ya contempla la OUPU.
b) Sin perjuicio de la cuestión que se expone en el apartado anterior, pero que está relacionado, se plantea el problema de determinar si los andamios que se colocan para la restauración o rehabilitación de edificios o fachadas, se entiende que están situados en el dominio público o en la propiedad privada.
La Ordenanza Fiscal (OF) 3.10 que regula las tasas por la utilización privativa o el aprovechamiento especial del dominio público municipal y la prestación de otros servicios, dispone en su art. 2º,1, que “Constituye el hecho imponible la utilización privativa o el aprovechamiento especial del dominio público municipal y la prestación de servicios de gestión municipal sobre el dominio público estatal”.
El apartado 2 del citado art. 2º, dispone:
“A estos efectos, se entiende por:
(…)
3. Ocupaciones auxiliares del espacio público por andamios: Ocupación del dominio público municipal por un vehículo, o más a la vía pública por operaciones de carga y descarga para el montaje y desmontaje de andamios tubulares destinados a la rehabilitación de fachadas.”
El art. 3º b) de la misma OF dispone que no estarán sujetas a la tasa “Los cerrados de protección de toda clase de obras y andamios”. El hecho que no estén sujetos, en el sentido de que “no se devengarán tasas, con independencia de la obligación de solicitar la licencia correspondiente” respecto al mencionado aprovechamiento de cierre de protección de obras y fachadas, confirma que la OF considera que tanto los andamios como su protección, están situados sobre el dominio público.
Corrobora esta apreciación el contenido del art. 34 de la Ordenanza sobre el uso de las vías y los espacios públicos (OUVPEP). Este precepto, por lo que aquí interesa, dispone lo siguiente:
“1. La ocupación de la vía pública para la realización de obras o para la limpieza de las fachadas requiere licencia municipal, que se concederá en las condiciones que sean procedentes para no perjudicar innecesariamente la circulación de personas y vehículos u otros usos. Cuando no sea posible la ocupación de la vía pública se podrá autorizar la instalación de puentes volantes o andamios que ocupen el espacio aéreo público.
2. En cualquier caso, la licencia será temporal y limitada a la duración de la obra como máximo. El titular de la licencia tiene la obligación de cerrar el espacio para el cual se autoriza la ocupación y establecer los elementos de protección oportunos para impedir la caída de materiales a la vía pública, y también la obligación de garantizar el paso de los peatones.
3. Las obras se llevarán a cabo en todo caso en las condiciones establecidas en la Ordenanza sobre medio paisaje urbano….
(…)
6. El propietario del inmueble es responsable subsidiario de las obligaciones que se establecen en este precepto en relación al titular de la licencia de ocupación.”
El problema que entonces se plantea es si la publicidad instalada sobre los mencionados andamios se considera que está situada sobre el dominio público o sobre la propiedad privada. Parece, de acuerdo con los preceptos citados de la OF 3.10, y de la OUVPEP que los andamios se considera que están situados sobre el dominio público y, en consecuencia, también lo estaría la publicidad que soportaran.
Aunque no es objeto del presente Informe, entendemos, a la vista de la anterior conclusión, que habría que clarificar las relaciones entre los propietarios de los edificios -responsables subsidiarios de los titulares de la licencia-, las constructoras y el Ayuntamiento de Barcelona, en relación a la publicidad, a fin de salvaguardar sus derechos e intereses.
III.- Posibilidad de establecer una tasa para situar apoyos de actividad publicitaria en el dominio público municipal
El art. 20.3 del TRLRHL establece que se puede establecer una tasa por la “Instalación de anuncios ocupando terrenos de dominio público local”.
El claro contenido del precepto hace evidente la posibilidad de establecer una tasa por instalar anuncios en la vía pública, como, por otra parte, recogía la STC antes transcrita.
El completo Informe adjuntado sobre la justificación económica de la tasa o de algún similar se tendrá que incluir en su día en el procedimiento de aprobación de la OF correspondiente.
IV.- Conclusiones
Como conclusiones respecto a la solicitud formulada, se pueden establecer las siguientes:
a) No se ajusta a derecho el establecimiento de una tasa por la utilización privativa o el aprovechamiento especial del dominio público, por la instalación de publicidad visible desde la vía pública en terrenos o espacios de propiedad privada.
b) El establecimiento de una tasa por la utilización privativa o el aprovechamiento especial del dominio público para la instalación de publicidad en espacios de dominio público se ajusta a lo que establece el art. 20.3 del TRLRHL.
4.- Informe sobre la propuesta de proyecto normativo (ordenanza no fiscal) para las prestaciones patrimoniales de carácter público no tributarias para el despliegue de conductos portafibra óptica en el interior del alcantarillado. (PPCPNT). (Exp. 1072/21)
El Consell Tributari, en sesión de 8 de septiembre de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona y el artículo 2.1.b) de su Reglamento orgánico, emite informe relativo a la propuesta realizada por la Gerència de Pressupostos i Hisenda sobre la propuesta de proyecto normativo (ordenanza no fiscal) para las prestaciones patrimoniales de carácter público no tributarias para el despliegue de conductos porta fibra óptica en el interior del alcantarillado (PPCPNT). La solicitud de emisión de informe de fecha 12 de julio de 2021 se acompañó en la misma fecha de los siguientes documentos: (i) Propuesta de texto de proyecto normativo; (ii) Informe jurídico justificativo de la propuesta de prestaciones patrimoniales no tributarias relativas al servicio de despliegue de conductos porta fibra óptica en el interior del alcantarillado, elaborado por la Direcció Jurídica de Medi Ambient i Serveis Urbans-Ecologia Urbana. Barcelona Cicle de l’Aigua, SA; (iii) Informe justificativo de la necesidad de regular la contraprestación de los servicios que Barcelona Cicle de l’Aigua, SA (BCASA) presta a los operadores de fibra óptica, elaborado por la Gerència de Medi Ambient i Serveis Urbans y la Gerència d’Ecologia Urbana y (iv) Propuesta económica para el establecimiento de prestaciones patrimoniales públicas no tributarias por el despliegue de conductos porta fibra óptica en el interior del alcantarillado, elaborado por la Direcció General de Medi Ambient i Serveis Urbans-Ecologia Urbana. Barcelona Cicle de l’Aigua, SA. El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Sobre el procedimiento y el objeto del proyecto normativo
El procedimiento para la aprobación de la Ordenanza tendrá que ajustarse a las previsiones contenidas en los artículos 22.d), 49 y 70.2 de la LBRL y el expediente tendrá que contener toda la documentación exigida por la normativa aplicable, incluyendo el informe económico-financiero que valore las consecuencias derivadas de la aprobación de la Ordenanza, tal y como el Consell Tributari señaló en el expediente 109/18, p. 3. En este caso consta en el expediente la documentación ya señalada.
Constituye el objeto de este informe la aprobación de la PPCPNT por el despliegue de conductos porta fibra óptica en el interior del alcantarillado. La propuesta normativa se sitúa en el ámbito del régimen jurídico de los elementos de identificación de la PP y de su cuantificación. Así mismo regula el ámbito del régimen correspondiente a su aplicación.
II.- Sobre la legalidad del proyecto normativo
De acuerdo con los artículos 2 y 20.6 del TRLRHL así como la disposición adicional primera de la Ley general tributaria (LGT), son prestaciones patrimoniales de carácter público no tributarias sujetas al artículo 31.3 de la CE “las exigidas por la explotación de obras o la prestación de servicios, en régimen de concesión, o sociedades de economía mixta, entidades públicas empresariales, sociedades de capital íntegramente público y demás fórmulas de derecho privado”. La consecuencia inmediata de esta previsión se traduce en el hecho que la norma que las establezca, en el ámbito local la Ordenanza, tiene que regularla con el grado de desarrollo suficiente que permita la delimitación clara de los elementos que las identifican y de los que la cuantifican, es decir, se tiene que deducir de su régimen jurídico los supuestos a que se vincula su nacimiento, quien tiene que satisfacerlas, y la cuantía a que asciende su importe.
Pues bien, de acuerdo con esta regla básica, hay que afirmar que la propuesta normativa presentada a la consideración del Consell Tributari se adapta a todos los efectos a la misma.
Sin embargo, sin perjuicio de las precisiones y observaciones que se contienen en el cuerpo del informe, hay que señalar que la redacción de la propuesta normativa es equívoca respecto de la configuración jurídica de la figura regulada en esta. En efecto, se trata del establecimiento de la llamada legalmente “prestación patrimonial de carácter público no tributaria” que consiste en una obligación que tiene por objeto dar una cantidad de dinero que constituye la prestación patrimonial. El nacimiento de esta obligación se vincula a la realización de unos hechos tipificados en la norma que además tiene que especificar la cuantía de la prestación patrimonial que en concreto tiene que satisfacerse, es decir, la contraprestación económica, haciendo ahora uso de la terminología utilizada en la ordenanza proyectada.
A) Artículo primero:
“Art. 1º. Disposiciones generales.
De acuerdo con lo que disponen los artículos 105 y 106 de la Ley 7/1985, de 2 de abril reguladora de las bases de régimen local, y, especialmente el artículo 2 del texto refundido de la Ley reguladora de las haciendas locales y en conformidad con el artículo 20 del mismo texto refundido, se establecen contraprestaciones económicas por las prestaciones patrimoniales de carácter público no tributario relativas al servicio de despliegue de conductos porta fibra óptica en el interior del alcantarillado a ejecutar por BCASA.”
Contiene este precepto referencia expresa al conjunto normativo en el cual se basa el establecimiento de las PPCPNT relacionadas con el “servicio de despliegue de conductos porta fibra óptica en el interior del...”. Ninguna duda de legalidad al respecto de esta regulación. No obstante los términos “contraprestaciones económicas” utilizados en el texto normativo, tal como se ha señalado anteriormente, no se corresponden con la configuración legal de la figura regulada y no añaden nada al régimen objeto del precepto propuesto introduciendo, además, un matiz de voluntariedad entre partes que es ajeno en la naturaleza de la prestación.
Se recomienda revisar su redacción diciendo directamente que “se establecen las Prestaciones patrimoniales de carácter público no tributario...”. Estos términos se repiten en toda la propuesta normativa por lo cual se recomienda su revisión.
B) Artículo segundo:
“Art. 2º. Prestaciones patrimoniales de carácter público no tributario.
Constituyen prestaciones patrimoniales de carácter público no tributario:
1. Los trabajos de planificación, diagnóstico de la viabilidad y el proyecto de conductos por el interior del alcantarillado.
2. Los trabajos de instalación de conductos porta fibra óptica por el interior del alcantarillado entre los puntos pedidos por el operador de comunicación en base al proyecto constructivo.
3. Los trabajos de desinstalación de conductos porta fibra óptica del interior del alcantarillado.
4. Los trabajos de mantenimiento necesarios para garantizar la sujeción de los tubos a la pared del alcantarillado.”
Se regulan los supuestos de hecho a que se vincula el nacimiento de la prestación patrimonial prevista. Sin embargo estos supuestos de hecho no pueden ser calificados de prestaciones patrimoniales de carácter público denominación que se corresponde con la cuantía que tiene que satisfacer el obligado o usuario. En este precepto se tiene que reflejar especialmente de manera directa e inequívoca qué son los hechos jurídicos a que se vincula el nacimiento de la prestación patrimonial de referencia. Es decir se tienen que establecer específicamente los supuestos en que su realización convierte a un sujeto en deudor de la prestación patrimonial regulada. Es un elemento esencial de su régimen jurídico que determina la existencia de la propia prestación. En el caso concreto, los supuestos regulados se asocian a actuaciones administrativas, es decir, a actividades que consisten en la realización de los trabajos tipificados en los números uno a cuatro de la propuesta. Es la realización de la actividad que se traduce en los trabajos, el supuesto de hecho que origina la obligación en que se concreta la PPCPNT regulada.
En este sentido podría tenerse en cuenta la redacción “Origina el nacimiento de las PPCPNT reguladas en esta Ordenanza la realización de las actividades siguientes: 1. Las que consisten en los trabajos de planificación...”.
C) Artículo tercero:
“Art. 3º. Personas obligadas al pago.
Aquellas empresas que estén autorizadas para suministrar redes públicas de comunicación.
El operador comunicará a BCASA cualquier traspaso de red de fibra óptica a otro operador, a fin de mantener actualizada su base de datos y su control general”.
Se identifica en este precepto el sujeto que resulta obligado al pago de la cuantía a que asciende la prestación patrimonial de referencia. Se adecua a lo que señala la introducción de este informe. En relación con el párrafo primero, hay que señalar la conveniencia de utilizar el vocablo “personas” que da título al precepto en sustitución del empleado “empresas” el ámbito del cual puede excluir sujetos que reúnen los requisitos que establece la norma para considerarlos obligados.
Respecto de la regulación contenida en el párrafo segundo, hay que aclarar que el adquirente al que el obligado cede sus derechos tiene que ser un sujeto que reúna los mismos requisitos exigidos en el obligado a que se refiere el párrafo primero.
D) Artículo cuarto:
“Art. 4º. Bonificaciones.
Están contempladas solo por los trabajos de mantenimiento, tramos de descuento a los operadores con mayor volumen de conductos porta fibra a mantener, y que se detallan en el Anexo I.”
Ninguna duda de legalidad. Los elementos de la bonificación están bastante desarrollados en el artículo 4 de forma que no ofrece duda sobre su ámbito objetivo de aplicación disponiéndose además su cuantía por remisión al régimen de la cuota.
En lo referente a esto puede ser más clarificador para los obligados ubicar, sistemáticamente, esta bonificación bien en el actual artículo 6, “Tarifas”, relacionado con un aspecto básico de la cuantificación del importe de la prestación patrimonial, situándola en un posible número 2 y en los mismos términos en que se establece en el artículo 4 propuesto, bien en un artículo específico, sería el 7. En definitiva al tratarse de una bonificación de la cuota su régimen se situaría inmediatamente después de regulada esta última.
E) Artículo quinto:
“Art. 5º. Base de la prestación.
Para la determinación de la base de la prestación se tendrá en cuenta lo siguiente:
-Por los trabajos de planificación, diagnosis de la viabilidad y proyecto de tendido de conductos por el interior del alcantarillado, la base de la prestación serán los metros de conducto proyectados independientemente del número de subconductos.
-Por los trabajos de instalación de conductos porta fibra óptica por el interior del alcantarillado, la base de la prestación serán los metros de conductos porta fibra a instalar independientemente del número de subconductos, el número de sujeciones de refuerzo a instalar y el número de pruebas de estanqueidad y mandrinado.
-Por los trabajos de desinstalación de conductos porta fibra óptica del interior del alcantarillado, la base de la prestación serán los metros de conductos porta fibra a desinstalar independientemente del número de subconductos, el número de cortes y conexiones de subconductos en el interior del alcantarillado y el número de desclavamiento de sujeciones de refuerzo.
-Por los trabajos de mantenimiento, la base de la prestación serán los metros de cloaca afectada de conducto porta fibra a mantener y las horas ejecutadas en servicio de urgencia.”
En este precepto se establece el parámetro que permite concretar la base de la prestación. Está expresado en magnitudes no dinerarias y se especifican para cada uno de los supuestos que conforman el elemento objetivo de los hechos jurídicos a que se vincula el nacimiento de la PPCPNT regulada. No hay objeción de legalidad respecto del texto propuesto: están identificadas de forma detallada y no se apartan de las exigencias que prevé el artículo 31.3 de la CE. Por otro lado, tal como se ha dicho, son expresión del elemento objetivo del hecho jurídico que origina la prestación patrimonial.
F) Artículo sexto:
“Art. 6º. Cuota.
Las tarifas de las contraprestaciones económicas son las que se detallan en el Anexo I.”
Se regula en esta norma la cuota en que se concreta la prestación patrimonial como consecuencia de la aplicación de las llamadas “Tarifas” que prevé el Anexo I de esta propuesta normativa.
En particular, se articulan mediante el establecimiento de tipos que constituyen unidades monetarias aplicables a cada unidad de medida a través de las cuales se manifiesta la base regulada en el artículo 5 del texto. También se regulan en este Anexo I las cuantías a que ascienden las bonificaciones establecidas en el artículo 4 de la propuesta a la vez que se concreta el presupuesto objetivo a que se asocian.
Nada a objetar a esta regulación. Podría considerarse la posibilidad de sustituir los términos “contraprestaciones económicas” por el de prestaciones patrimoniales por la razón ya apuntada a propósito del artículo 1 de la propuesta.
Pues bien, antes de proceder al análisis del régimen previsto en el Anexo I necesario para determinar el contenido de este informe sobre este aspecto fundamental de la PPCPNT, considera el Consell Tributari que tiene que analizar la regulación del artículo 7 de la propuesta al estar directamente vinculada con los parámetros y tipos con la aplicación de los cuales cuantifica el importe a que asciende la cuota. Esto es así porque en este artículo 7 se completa el régimen aplicable a la cuantificación de la prestación debida por la realización de los supuestos tipificados en el artículo 2. En efecto, con el título “Clasificación de los trabajos”, este precepto se ocupa de concretar aspectos fundamentales del régimen jurídico de la prestación patrimonial con el fin de regular criterios a tener en cuenta en la determinación de las cuotas y, en particular, de los tipos específicos previstos al Anexo I. Sin olvidar que, tal como declaró el Consell Tributari en el expediente 109/18, pág. 3 y 4, es preceptiva la incorporación al expediente de la propuesta de establecimiento de la prestación patrimonial de una memoria económica en que se pongan de relieve los fundamentos justificativos de las cuantías de las cuotas, es decir, de los parámetros y los tipos establecidos por la norma para cuantificarlas.
En este sentido ya se ha señalado que las magnitudes que prevé el artículo 5 son trasunto del elemento objetivo del supuesto de hecho que origina la obligación correspondiente, precepto que se completa con la regulación del artículo 7 en la medida que este último establece el contenido y alcance de los trabajos la realización de los cuales constituye el aspecto material del elemento objetivo del presupuesto de hecho. Además, completa la delimitación al especificar los aspectos cuantitativos particularizando los elementos que se tienen que tener en cuenta para llevar a cabo la mencionada cuantificación. En definitiva se concretan así los aspectos materiales y cuantificativos que fundamentan las denominadas tarifas que prevé el Anexo I de la propuesta y encuentra su desarrollo en la memoria económica a la cual se ha hecho referencia. Desde esta perspectiva y teniendo en cuenta el objeto de la PPCPNT prevista en el proyecto de Ordenanza presentado, según criterio del Consejo, no hay que oponer reproche de legalidad en los artículos 6 y 7.
De acuerdo con lo anterior, el Anexo I prevé los tipos específicos aplicables a cada unidad de medida que conforma el parámetro o base establecida en el artículo 5 de la propuesta. Estos tipos se cuantifican de acuerdo con las previsiones del artículo 7 que, como se ha señalado, especifican el elemento objetivo de los hechos jurídicos que originan la PPCPNT tanto en su aspecto material como en su aspecto cuantitativo. Las cuantías están fundamentadas en la Memoria económica incorporada al expediente la estructura parte de los diferentes supuestos tipificados en el artículo 2 y atendiendo las magnitudes que los expresan cuantitativamente según lo que prevén los artículos 5 y 7 de la mencionada propuesta. Así aparecen los costes directos e indirectos atribuibles a cada uno de los supuestos de acuerdo con las magnitudes que constituyen la base para especificar el tipo aplicable a cada una de ellas. Los mencionados costes se adaptan a todos los efectos en los artículos 130 y 131 del RD 1098/2001, de 12 de octubre, por el cual se aprueba el Reglamento general de la Ley de Contratos de la Administración pública.
En consecuencia, el Consell Tributari considera que la normativa sobre la cual informa se adapta al régimen jurídico de una PPCCNT y que en sus aspectos cuantitativos está justificada suficientemente desde la perspectiva de los principios básicos de la proporcionalidad y de la interdicción de la arbitrariedad.
G) Artículo séptimo:
“Art. 7º. Clasificación de los trabajos.
A efectos de la aplicación de las tarifas de las contraprestaciones económicas, los trabajos se clasifican de la manera siguiente:
GRUPO I. PLANIFICACIÓN Y PROYECTO CONSTRUCTIVO. Planificación, estudios de viabilidad y redacción de proyectos de tendido de conductos porta fibra óptica en el interior del alcantarillado.
Trabajos de planificación, diagnosis de la viabilidad de tendido de conductos por el interior del alcantarillado, y redacción de proyecto para el tendido de conductos portadores de fibra óptica entre los puntos pedidos por el operador de comunicaciones, en base a las características conocidas del alcantarillado, el funcionamiento hidráulico del mismo, el grado de ocupación por conductos porta fibra ya existentes, y las posibles actuaciones futuras al alcantarillado previstas en el Plan Director de Alcantarillado.
Establecimiento de un sistema tarifario independiente del número de conductos a proyectar, y sin incrementos por la realización de proyectos de dimensión reducida.
La tarifa correspondiente a la redacción del proyecto constructivo incluye:
- La inspección por parte de una brigada de 7 personas (1 Encargado, 1 Oficial 1ª, 5 Oficiales 2ª) especialista en trabajos en el interior del alcantarillado del posible recorrido para localizar puntos críticos que impidan o dificulten el trazado planificado, o identificar cualquier imprevisto no detectado en la fase de planificación.
El personal de campo dispone de los equipos de seguridad personal y comunes para desarrollar las tareas con seguridad, así como vehículo adaptado al transporte de materiales y equipos.
- La ejecución del proyecto constructivo por parte de un ingeniero especialista que trabaja con los sistemas informáticos presentes a BCASA que permiten el diseño de las nuevas instalaciones y la ejecución del presupuesto correspondiente:
Sistema de Información Geográfica (SIG): para identificar el posible recorrido de los conductos.
- Sistema de Modelización: para identificar la capacidad hidráulica de las cloacas por donde se propone el recorrido y determinar el número de sujeciones de refuerzo y revocados con mortero que habrá que ejecutar.
- Sistema ofimático para la redacción del proyecto y cálculo del presupuesto.
GRUPO 2. INSTALACIÓN CONDUCTOS PORTA FIBRA. Trabajos de instalación de conductos porta fibra óptica por el interior del alcantarillado entre los puntos pedidos por el operador de comunicaciones, en base al proyecto constructivo previamente redactado.
Establecimiento de un sistema tarifario independiente del número de conductos a instalar, y sin incrementos por la realización de instalaciones de dimensión reducida o trabajos a realizar en días festivos y/u horas nocturnas.
Los trabajos de instalación se realizan según lo proyectado y por tanto suponen:
- El tendido de conductos, instalación de refuerzos adicionales y revocados con mortero en diferente grado según las condiciones hidráulicas específicas de cada tramo de alcantarillado, por parte de un equipo especialista en trabajos en el interior del alcantarillado.
- La realización de pruebas de estanqueidad y mandrinado una vez finalizada la instalación para garantizar los requerimientos del operadores de comunicaciones para que los tubos estén libres y sean totalmente estancos, facilitando el tendido de cableado.
- La utilización de materiales muy específicos (tanto en los conductos como en los refuerzos y mortero) pues tienen que ser resistentes a:
- Las especiales condiciones ambientales del alcantarillado a causa de circulación de aguas fecales.
- Las especiales condiciones de funcionamiento hidráulico en caso de episodios de lluvia intensa, pues en Barcelona el alcantarillado por donde se instalan conductos porta fibra recoge tanto aguas fecales como pluviales, y en un volumen muy grande por causa de las grandes dimensiones de los colectores.
- Para la determinación de las tarifas correspondientes a la instalación de conductos porta fibra hay que tener en cuenta los siguientes costes:
Brigada de 7 personas (1 Encargado, 1 Oficial 1ª, 5 Oficiales 2ª) especialista en trabajos en el interior del alcantarillado para la instalación de los conductos, sujeciones de refuerzo y otros elementos que los protegen del funcionamiento hidráulico del alcantarillado en condiciones extremas. Ejecución de las salidas hacia las arquetas del operador. Realización de las pruebas de estanqueidad y mandrinado.
El personal de campo dispone de los equipos de seguridad personal y comunes para desarrollar las tareas con seguridad, así como de las herramientas para trabajar en condiciones mojadas y vehículo adaptado al transporte de materiales y equipos.
- La dirección de los trabajos y coordinación con el operador para la realización de las salidas hacia su arqueta se realiza por parte de un ingeniero superior.
**GRUPO 3. DESINSTALACIÓN CONDUCTOS PORTA FIBRA.** Trabajos de retirada total de conductos porta fibra óptica por el interior del alcantarillado entre los puntos en que los tubos salen hacia las arquetas de los operadores, o retirada de una parte de los conductos a causa de redistribución de los mismos hacia nuevas salidas al exterior. Este segundo caso se suele dar por afecciones de obras de urbanización que afectan al alcantarillado.
Establecimiento de un sistema tarifario independiente del número de conductos a desinstalar, y sin incrementos por la desinstalación de dimensión reducida o trabajos a realizar en días festivos y/u horas nocturnas.
Los trabajos de desinstalación total de conductos contemplan la retirada de sujeteciones de refuerzo y mortero de protección, y la retirada de los conductos de forma que las paredes de la cloaca queden en las condiciones previas a la instalación de los mismos.
La retirada parcial de conductos que supone su redistribución hacia nuevas salidas se realiza según lo proyectado y por tanto supone:
- El corte de conductos, con total coordinación con los operadores, para que estos previamente hayan retirado el cableado de forma que no se provoque ninguna afección a las comunicaciones.
- El tendido de nuevos conductos, según el proyecto constructivo realizado.
Para la determinación de las tarifas correspondientes a la desinstalación de conductos porta fibra hay que tener en cuenta los siguientes costes:
- Brigada de 7 personas (1 Encargado, 1 Oficial 1ª, 5 Oficiales 2ª) especialista en trabajos en el interior del alcantarillado para la retirada de los conductos, sujeteciones de refuerzo y otros elementos que los protegen del funcionamiento hidráulico del alcantarillado en condiciones extremas. El personal de campo dispone de los equipos de seguridad personal y comunes para desarrollar las tareas con seguridad, así como de las herramientas para trabajar en condiciones mojadas y vehículo adaptado al transporte de materiales y equipos.
- La dirección de los trabajos y coordinación con el operador para la realización de los cortes de conductos, y en caso necesario, de las salidas hacia su arqueta se realiza por parte de un ingeniero superior.
**GRUPO 4. MANTENIMIENTO.** Trabajos de mantenimiento necesarios para garantizar la sujeción de los tubos a la pared del alcantarillado, pues por un lado las comunicaciones no tienen que resultar interrumpidas, y por otro lado el funcionamiento hidráulico del alcantarillado no tiene que quedar afectado por descolgado de conductos.
Los trabajos de mantenimiento de conductos porta fibra contemplan:
- Subgrupo A. Mantenimiento preventivo: revisiones periódicas para detectar el estado de conservación y sujeción de los tubos y elementos auxiliares de protección, y la reposición de aquellos elementos que se detecten en mal estado para evitar su rotura. Estos trabajos se ejecutan en base al Plan de Mantenimiento que se renueva cada 2 años.
- Subgrupo B. Mantenimiento posterior a episodio de lluvia intensa: revisión de aquellos tubos que en episodios de lluvia intensa hayan quedado sumergidos. La identificación de estos tubos se hace en base al resultado de la modelación hidráulica del alcantarillado, y la planificación de las revisiones se hace teniendo en cuenta la criticidad de cada uno de los tubos transmitida por los operadores.
- Subgrupo C. Mantenimiento correctivo: sustitución de elementos rotos (sujeciones) o desgastados (enlucidos de mortero) y reparación de tubos con fisuras, golpes o roturas, realizadas según el Plan de Mantenimiento que se renueva cada 2 años. En caso de reparaciones excepcionales en que hace falta coordinación con los operadores, se siguen los protocolos establecidos en el Plan de Contingencia que se renueva cada 4 años.
- Subgrupo D. Servicio de mantenimiento urgente 24h x 365d: atención a los operadores ante posibles incidentes detectados por los mismos operadores, o por averías de urgente reparación detectadas durante el mantenimiento preventivo o post lluvia.
El servicio de mantenimiento requiere de un equipo formado por personal de gabinete que realiza los Planes de Mantenimiento y de Contingencia, así como la necesaria coordinación y comunicación con los operadores de comunicaciones, y personal de campo que ejecuta las acciones de mantenimiento:
- El personal de campo está compuesto por un equipo de 5 personas (1 Encargado, 1 Oficial 1ª, 3 Oficiales 2ª) que son especialistas en trabajos en el interior del alcantarillado y tienen conocimientos suficientes como para ejecutar las tareas de mantenimiento de conductos porta fibra óptica. El personal de campo dispone de los materiales necesarios para realizar reparaciones y reposiciones, de las herramientas adecuadas para trabajar en el interior del alcantarillado en condiciones mojadas, de los equipos de seguridad personal y comunes para desarrollar las tareas con seguridad, así como vehículo adaptado al transporte de materiales y equipos.
- El personal de gabinete está compuesto por el equivalente de 1,25 personas (1 Técnico superior y 0,25 Técnico medio) que realizan las comunicaciones y gestiones necesarias para informar a los operadores y dar respuesta en caso de averías, la actualización del Plan de Mantenimiento y el Plan de Contingencia, la investigación de los mejores materiales para resistir las condiciones del alcantarillado, así como transmitir las órdenes al personal de campo.
- El personal de gabinete trabaja con los sistemas informáticos presentes en BCASA que permiten el tratamiento de la información, y facilitan la gestión en caso de lluvia:
- Sistema de Información Geográfica (SIG): para identificar la posición de los conductos y grabar las operaciones de mantenimiento preventivo y correctivo y los elementos sustituidos.
- Sistema de Modelación Hidráulica: para identificar la carga hidráulica de las cloacas en episodios de lluvia e identificar los tubos que hayan podido sufrir las consecuencias de avenidas.
- Sistema de Telecontrol que permite el recibimiento de los datos de lluvia y la conexión con los sistemas SIG y de Modelación Hidráulica.
El coste de los trabajos de mantenimiento preventivo, post lluvia y correctivo se calculan anualmente y para la totalidad de tubos existentes en el alcantarillado de Barcelona pues, para optimizar los trabajos y el gasto, el mantenimiento se realiza
conjuntamente para todos los tubos presentes en una cloaca independientemente del número de operadores a los que pertenezcan.”
No corresponde hacer ningún reproche de legalidad de acuerdo con lo señalado en relación con el artículo anterior.
H) Artículo octavo:
“Art. 8º. Devengo.
El devengo por los trabajos de planificación, diagnosis de la viabilidad y proyecto de tendido de conductos porta fibra óptica por el interior del alcantarillado, se produce en el momento de hacer los trabajos correspondientes.
El devengo por los trabajos de instalación de conductos porta fibra óptica por el interior del alcantarillado, se produce en el momento de hacer los trabajos correspondientes.
El devengo por los trabajos de desinstalación de conductos porta fibra óptica por el interior del alcantarillado, se produce en el momento de hacer los trabajos correspondientes.
El devengo por los trabajos de mantenimiento de conductos porta fibra óptica por el interior del alcantarillado es el inicio del ejercicio correspondiente.”
Se regula en esta norma un aspecto fundamental que afecta los elementos de identificación de la PPCPNT. Se trata de la dimensión temporal que está incorporada en el supuesto de hecho que origina la prestación prevista. En efecto se trata de concretar cuando se origina esta prestación. Hay que señalar que conocer cuando existe jurídicamente esta última es un aspecto fundamental que afecta la posición del obligado que tiene que saber de forma inequívoca el momento temporal en que se convierte en obligado con los efectos que esta situación comporta respecto del cumplimiento de la prestación.
En este sentido, el artículo 6 de la propuesta tiene como finalidad regular el momento del nacimiento de la obligación correspondiente por haber realizado los hechos jurídicos a que esta última se asocia. Pues bien la regulación propuesta se adapta a todos los efectos a la función que representa pero, a parecer del Consell Tributari, se tendría que precisar cuál es el momento de “hacer los trabajos correspondientes”, es decir, si se trata del comienzo de su realización o es el de su terminación. Los términos utilizados pueden plantear problemas de interpretación que se tendrían que eliminar.
Respecto del devengo de la prestación “por los trabajos de mantenimiento” tendría que sustituirse la expresión “es el inicio del ejercicio correspondiente” por el día concreto en que empieza el ejercicio -1 de enero si la referencia es el año natural además de especificar la duración de este último. La propia propuesta utiliza, en el artículo anterior, último párrafo del “GRUPO 4. MANTENIMIENTO”, el vocablo “anualmente” que quizás tendría que ser la referencia para fijar el periodo temporal que permita especificar el ejercicio a que remite el artículo 8 párrafo cuarto analizado. Hace falta no olvidar que la actividad de mantenimiento lleva implícita la continuidad en su realización, en consecuencia, en este supuesto concreto, el aspecto temporal del supuesto de hecho cobra una especial relevancia que explica la
necesidad de especificar su alcance respecto del nacimiento de la obligación en que se concreta desde el punto de vista jurídico la PPCPNT.
I) Artículo noveno:
“Art. 9º. Normas de gestión, facturación y periodo de pago.
1. La gestión y la recaudación de las contraprestaciones económicas será realizada por BCASA.
2. Las contraprestaciones económicas se satisfarán en los plazos siguientes:
- Por los trabajos de planificación, diagnóstis de la viabilidad y proyecto de tendido de conductos porta fibra óptica por el interior del alcantarillado, se produce a la finalización de los trabajos correspondientes.
- Por los trabajos de instalación de conductos porta fibra óptica por el interior del alcantarillado, se produce a la finalización de los trabajos correspondientes.
- Por los trabajos de desinstalación de conductos porta fibra óptica del interior del alcantarillado, se produce a la finalización de los trabajos correspondientes.
- Por los trabajos de mantenimiento de conductos porta fibra óptica del interior del alcantarillado, será al inicio del segundo trimestre del ejercicio correspondiente.
3. El periodo de pago de toda la facturación emitida es a 30 días data factura.”
Se regula en este precepto el tiempo de cumplimiento de la obligación, es decir, el momento temporal en que nace el deber de satisfacer la cuantía a que asciende la cuota de la prestación. Ningún problema de legalidad plantea esta previsión. Aun así hay que resaltar que en el supuesto de incumplimiento por parte del mencionado obligado la recaudación ejecutiva puede realizarse mediante el procedimiento de apremio que tiene que llevar a cabo en todo caso el Instituto Municipal de Hacienda de Barcelona tal como el Consell Tributari declaró en el expediente 109/18, pág. 4-7.
En el número dos de este precepto se regula, según la dicción literal de la propuesta, el plazo de pago de la prestación objeto de la obligación. Pues bien hay que señalar que no se está regulando este último sino que se está estableciendo el momento en que BCASA puede proceder a la emisión del documento en el cual se cuantifique la mencionada prestación y la notificación supondrá para el obligado al deber de satisfacerla. Tiene que aclararse, pues, en este sentido, la norma de referencia.
En el párrafo cuarto de este número dos se establece que el nacimiento del deber de pago respecto de los trabajos de mantenimiento es “el inicio del segundo trimestre del ejercicio correspondiente”. Se reproducen las consideraciones hechas en relación con este mismo supuesto de hecho respecto del devengo de la obligación.
El plazo de pago se regula en el número tres del artículo 9 en el cual se dispone que emitida la factura, y, de acuerdo con lo manifestado, notificada aquella, el plazo de pago será de treinta días a partir de la mencionada notificación. Hace falta no olvidar que el título de este precepto elude a la gestión de la prestación, función que incluye la necesidad de emitir un documento -en este caso factura- la fecha de notificación de la cual se convierte en el momento de inicio del plazo de cumplimiento. Se tiene que incluir en este párrafo referencia expresa a la necesaria notificación del documento -factura, en la cual se liquida el importe a que asciende la prestación objeto de la obligación.
J) Artículo décimo:
“Art. 10º. Infracciones y sanciones.
Hay que atenerse a lo que se dispone en la Ordenanza fiscal general.
No obstante, el incumplimiento de cualquier condición técnica, económica o administrativa por parte del operador exime de toda responsabilidad a BCASA, quien a su tiempo podrá ejercer las acciones legales oportunas.
La responsabilidad de BCASA se refiere a la correcta instalación y mantenimiento de los conductos portadores de la fibra óptica, pero nunca a la propia fibra óptica.”
Respecto del párrafo primero de la propuesta normativa, hay que señalar, por un lado, que si lo que está previendo es la posibilidad de aplicación de la OFG en materia sancionadora cuando así se prevea en la ley, ninguna duda de legalidad se podría atribuir a la norma propuesta. Si por el contrario se establece que es de aplicación el sistema sancionador desarrollado en la OFG de acuerdo con el TRLRHL y con la LGT, hay que manifestar que no hay cobertura legal que la fundamente, dado que la mencionada normativa se refiere, con exclusividad, a los tributos. En efecto el conjunto normativo que regula la potestad sancionadora de la Administración exige que se lleve a cabo en el marco de la ley, es decir, requiere la existencia previa de una ley que regule los aspectos fundamentales de la misma. Esta exigencia es consecuencia inmediata del artículo 25 de la CE que, aplicado al caso concreto, quiere decir que una Ordenanza no puede regular ex novo los aspectos relacionados con esta potestad. Solo con la existencia previa de la ley, y con respecto a los términos en ella establecidos, podría una Ordenanza intervenir en la regulación del régimen de infracciones y sanciones aplicables, si procede, a los obligados establecidos en la ordenanza reguladora de las PPCPNT. En consecuencia, sin habilitación legal no es posible que esta última establezca el régimen de infracciones y sanciones, ni directamente ni por remisión, respecto de las prestaciones proyectadas en la Ordenanza sobre la legalidad de la cual se tiene que pronunciar el Consell Tributari.
K) Artículo undécimo:
“Art. 11º. Responsabilidad civil
El operador se obliga a tener contratada una póliza de seguro de Responsabilidad Civil que cubra los daños y perjuicios personales, materiales e inmateriales, los perjuicios inmateriales no consecutivos y los patrimoniales primarios, en una cantidad suficiente para garantizar los importes y cantidades que se puedan meritar por los usuarios y/o clientes del propio operador con la interrupción del servicio y la imposibilidad de prestar el mismo por cualquier causa, y para cualquier otro riesgo de explotación.”
Ninguna observación a realizar ni tampoco ningún reproche de legalidad.
L) Disposición adicional:
“Las contraprestaciones económicas serán aumentadas con el porcentaje que establece la legislación sobre el impuesto del valor añadido.”
Ninguna consideración a realizar. Tampoco ningún reproche de legalidad.
M) Disposición final
“La presente Ordenanza aprobada definitivamente entrará en vigor a partir del día siguiente de su publicación en el Boletín Oficial de la Provincia de Barcelona y continuará vigente mientras no se acuerde la derogación o modificación.”
Ningún reproche de legalidad. Ninguna consideración a realizar.
N) Anexo I
“TARIFAS (Importes en euros e IVA excluido)
Epígrafe I. Trabajos de planificación, diagnosis de la viabilidad y proyecto.
La contraprestación económica a satisfacer por los trabajos de planificación, diagnosis de la viabilidad y el proyecto referidos en el artículo 7º es la siguiente: 4,54 €/m
Epígrafe II. Trabajos de instalación.
La contraprestación económica a satisfacer por los trabajos de instalación de conductos porta fibra óptica por el interior del alcantarillado entre los puntos pedidos por el operador de comunicación en base al proyecto constructivo referidos en el artículo 7º es la siguiente:
- Tubo adosado/empotrado (m): 38,71 €/m
- Sujeciones de refuerzo (unidad): 12,69 €
- Pruebas de estanqueidad y mandrinado (unidad): 399,03 €
Epígrafe III. Trabajos de desinstalación.
La contraprestación económica a satisfacer por los trabajos de desinstalación de conductos porta fibra óptica del interior del alcantarillado referidos en el artículo 7º es la siguiente:
- Corte y conexión de subconductos (unidad): 91,27 €
- Retirada de subconductos instalados (m): 6,78 €/m
- Desclavamiento de sujeciones de refuerzo (unidad): 7,46 €
Epígrafe IV. Trabajos de mantenimiento.
La contraprestación económica a satisfacer por los trabajos de mantenimiento necesarios para garantizar la sujección de los tubos a la pared del alcantarillado referidos en el artículo 7º es la siguiente: 2,10 €/m
- Actuaciones por activación del servicio de urgencia (hora): 229,20 €/h
En cuanto a las bonificaciones que se describen en el Art. 4º, el detalle de los tramos y los descuentos son los siguientes:
| Concepto | Descuento (%) |
|-----------------------------------------------|---------------|
| Primeros 25 km de cloaca afectada | 0% |
| Exceso de 25 km y hasta 50 km de cloaca afectada | 10% |
| Exceso de 50 km y hasta 75 km de cloaca afectada | 25% |
| Exceso de 75 km y hasta 100 km de cloaca afectada | 50% |
| Exceso de 100 km de cloaca afectada | 75% |
Las consideraciones y observaciones correspondientes a esta norma jurídica se han realizado con ocasión del análisis de los artículos 5, 6 y 7 de esta propuesta normativa.
O) Anexo II
“PREESCRIPCIONES TÉCNICAS
Los condicionantes técnicos específicos de los servicios, serán los siguientes:
1. Planificación, viabilidad y proyecto:
La solicitud de viabilidad y proyecto de una nueva instalación por parte del operador tendrá que indicar el trazado aproximado y cualquier otro requerimiento (número de tubos, situación y número de arquetas, etc.). Si fuera necesario se mantendrán las reuniones técnicas necesarias.
El estudio de viabilidad que realice BCASA definirá la solución más idónea (trazado por los colectores y salidas a las arquetas sobre la vía pública), en base a su Sistema de Información Territorial (SITE), verificando posibles interferencias con otras instalaciones y/u obras actuales y futuras.
En caso de viabilidad positiva, y previa aceptación del trazado y definición de los requerimientos específicos, se realizará el proyecto a razón de unos 4 Km. de trazado por mes hábil, con inclusión del presupuesto estimativo de la instalación. Como medida de validación se efectuarán inspecciones “in situ” del trazado y conexiones, por parte de brigadas especializadas.
El plazo de ejecución de la instalación de conductos en el interior del alcantarillado, que también se incluiría en el proyecto, en condiciones normales será de un máximo de 2 Km. por mes hábil.
A no ser que se indique lo contrario, la oferta presentada en el proyecto tendrá una validez de un mes como reserva de espacio. Pasado el mes sin recibir encargo de instalación, el espacio quedará disponible para otros operadores.
2. Instalación de conductos:
La instalación por parte de BCASA de los conductos incluirá el suministro y manoseado y/o empotrado en el interior de los colectores y/o cloacas, las entradas y salidas por pozos de registro y/o alcantarillas, y las pruebas finales de mandrinarado y estanqueidad. Corresponderá al operador la realización de las zanjas de conexión y las arquetas situadas en el exterior.
La dirección de las obras de instalación de los conductos, así como su inspección y control, siempre será realizada por personal de BCASA, para asegurar su correcto funcionamiento, y el cumplimiento de las normas de seguridad de acceso a la red de alcantarillado.
El replanteo lo realizará BCASA, antes del inicio de las obras, conjuntamente con el operador de fibra óptica o la persona que lo represente, si lo desea. El replanteo básicamente se realizará para la necesaria coordinación que hay que tener con el operador en la ejecución de la obra civil (zanjas y arquetas) relativa a las salidas del alcantarillado. Si durante el replanteo se observa algún inconveniente para realizar la obra civil en los puntos de salida escogidos, se procederá a escoger otros puntos en mejores condiciones de mutuo acuerdo con el operador.
El acceso al alcantarillado estará supeditado a la ausencia de riesgo pluviométrico o de otro tipo. De existir algún peligro, no se podrá acceder al mismo, ni se computará el tiempo perdido a efectos del plazo de ejecución estimado en el proyecto.
3. Mantenimiento de conductos:
El mantenimiento, tanto preventivo como correctivo, se refiere únicamente a los conductos portadores de fibra óptica en el interior del alcantarillado, incluidas sus entradas y salidas por pozos de registro y/o alcantarillas, pero no en las zanjas de calzada y/o acera ni en las arquetas de conexión.
El mantenimiento preventivo consistirá en el recorrido interior del alcantarillado, revisando el estado de los conductos y reparando aquellas anomalías que se detecten. Estas operaciones se efectuarán después de episodios lluviosos significativos que produzcan calados en los colectores superiores al umbral establecido en cada cloaca según su funcionamiento hidráulico, así como periódicamente a lo largo del año. Los resultados de las revisiones se informarán periódicamente al operador. Si se detectaran anomalías que pudieran poner en riesgo el servicio se comunicarían inmediatamente al operador.
El mantenimiento correctivo debido a averías detectadas internamente se realizará como consecuencia de avisos del personal que recorre frecuentemente los colectores y cloacas. Las averías en los conductos se deberán normalmente al manoseado o desperfectos de los tubos, pero también pueden ser debidas a hundimientos del propio alcantarillado.
El mantenimiento correctivo debido a averías detectadas y comunicadas por el operador consistirá en la investigación de posibles roturas o aplastamientos de conductos, y en caso positivo, en la reparación de los mismos en el menor tiempo posible, de forma que se cumplan los requerimientos especificados en el Pliego de condiciones Técnicas vigente. En caso negativo (inspección fallida) será comunicado con la máxima celeridad al operador:
• Avisos en días laborables de 8h a 18 h: El desplazamiento “in situ” de los medios de BCASA se hará en el mismo día, si el aviso llega antes de las 12 h, o en las primeras 4 h del día siguiente laborable si el aviso llega después de las 12 h. El resultado de la inspección será comunicado al operador inmediatamente, y la reparación, si hace falta, se efectuará tan pronto como sea posible, dependiendo de la anomalía existente.
• Avisos en otros horarios: En estos casos la recepción del aviso la recogerá el servicio de guardia de BCASA (24 h x 365 días) y el desplazamiento “in situ” se realizará en las primeras 4 h del día siguiente laborable, en caso de no ser una reparación urgente, o inmediatamente si lo requiere la urgencia.
En caso de avería en la fibra óptica y no en los conductos, si esta no pudiera ser reparada desde el exterior, el operador podrá solicitar autorización y ayuda a BCASA para acceder a los colectores y/o cloacas. También podrá solicitar autorización y ayuda a BCASA en otros casos.
En caso de avería por causas externas al drenaje residual o pluvial, es decir por afección de terceros, BCASA procurará con la máxima celeridad que se restablezca la continuidad interrumpida de los conductos y de los colectores afectados.
Cuando se produzcan afecciones en la red de alcantarillado como consecuencia de obras programadas, se procurará mantener la continuidad de los conductos porta fibra, excepto en casos insalvables, en que será comunicado con suficiente antelación al operador (3 meses), para producir el menor impacto posible sobre el servicio. Si las obras fueran promovidas por el Ayuntamiento, no habrá compensación económica alguna.
Toda la información que transita por cualquier conducto de porta fibra óptica tiene que ser susceptible de ser realizada por vías alternativas.
Finalizadas las obras, se procederán a realizar las pruebas de estanqueidad y mandrinado, en la totalidad de los tubos instalados, y en presencia del operador si este lo desea. Una vez superadas las pruebas, se darán por acabadas las obras y recibidas por el operador.
Las mediciones definitivas de la obra ejecutada serán introducidas en el Sistema de Información Territorial de BCASA, así como los precios establecidos en el proyecto y el importe final resultante, que será lo realmente facturado."
No se realiza ninguna observación.
III.- Conclusión
El texto sometido a informe se ajusta, en términos generales, a la legalidad. Sin embargo, tienen que ser atendidas las observaciones que se formulan en el cuerpo del informe y, especialmente, las referidas en los artículos 2 y 8 de la propuesta normativa.
El Consell Tributari, en sesión de 15 de septiembre de 2021, en conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona y el artículo 2.1.b) de su Reglamento orgánico, emite informe relativo a la propuesta realizada por la Gerència de Pressupostos i Hisenda sobre la modificación de la Ordenanza Fiscal General. La solicitud de emisión de informe es de fecha 21 de julio de 2021.
El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Introducción
La modificación que ahora se somete a informe del Consell Tributari propone cambios, respecto de la Ordenanza Fiscal vigente, esencialmente en relación con: (i) la confidencialidad de datos de carácter personal protegidos; (ii) la publicación de las ordenanzas fiscales en Norma, Portal Jurídico de Barcelona; (iii) los medios de pago de las deudas y sanciones tributarias, así como de otros ingresos de derecho público, y (iv) la reclamación económica-administrativa en relación con los actos dictados por el Ayuntamiento en el marco de las actuaciones de inspección relativas al Impuesto sobre Actividades Económicas (IAE).
II.- Sobre el procedimiento normativo
El procedimiento para la modificación de la Ordenanza Fiscal General (OFG), tendrá que ajustarse a las previsiones contenidas en los artículos 15 a 19 del Texto refundido de la ley reguladora de las haciendas locales (TRLRHL) y el expediente tendrá que contener toda la documentación exigida por la normativa aplicable.
III.- Observaciones
A) Se somete a informe del Consell Tributari la modificación del segundo párrafo del apartado 2 del artículo 95.º de la referida OFG la nueva redacción del cual es la siguiente:
“En todo caso, la Administración tributaria municipal tiene que garantizar la confidencialidad de los datos de carácter personal, protegidos por la Ley Orgánica 3/2018, de 5 de diciembre, de protección de datos personales y garantía de los derechos digitales y el Reglamento (UE) 2016/679 del Parlamento Europeo y del Consejo de 27 de abril de 2016 relativo a la protección de las personas físicas en lo que respecta al tratamiento de datos personales y a la libre circulación de estos datos y por el que se deroga la Directiva 95/46/CE (Reglamento general de protección de datos), así como el carácter reservado de los datos con trascendencia tributaria establecido en el artículo 95 de la Ley general tributaria”.
La modificación propuesta respecto de este artículo 95.2, consistente en la actualización de la cita de la normativa vigente aplicable a la materia, es correcta y no merece ninguna objeción.
B) El art. 61, al regular las actuaciones municipales para hacer efectivo el deber de información y asistencia a los obligados tributarios, añade la publicación en Norma, Portal Jurídico de Barcelona, de los textos de las Ordenanzas Fiscales y de sus modificaciones.
La inclusión de este medio de publicidad es totalmente adecuada. Se somete a la consideración del órgano redactor la conveniencia de añadir que, además de las Ordenanzas Fiscales y sus modificaciones, el Portal Norma también publica otras disposiciones, jurisprudencia y dictámenes en materia tributaria, puesto que todo ello contribuye al mejor conocimiento de los derechos y las obligaciones tributarias.
C) La modificación del artículo 114.1 de la referida OFG incluye un nuevo medio de pago de las deudas y sanciones tributarias, así como otros ingresos de derecho público en la letra e), que tiene la siguiente redacción:
“e) Giro postal a través de la modalidad Tenvío”
En relación con el hecho de introducir el giro postal como nuevo medio de pago el Consell Tributari no tiene ninguna objeción. No obstante, hay que destacar que la redacción propuesta del precepto circunscribe esta posibilidad a un único y concreto tipo de giro postal (“Tenvío”). En relación con esto, si es exactamente lo que se pretende habría que concretar la modalidad de giro postal a que se refiere, para identificarla y distinguirla de otros, detallando, por ejemplo, si es un servicio que se ofrece a través de un concreto operador de servicios postales (por ejemplo, Correos) o de diversos. Si por el contrario lo que se pretende es abrir la puerta a otras modalidades de giro postal, habría que emplear una fórmula más abierta –indicando, por ejemplo, como medio de pago válido el giro postal a través de cualquier modalidad admitida expresamente por el Ayuntamiento–, fórmula que se puede acotar, si se quiere, identificando una o varias modalidades concretas –como, por ejemplo, Tenvío del operador x–.
En cualquier caso, si se quiere referir al servicio con esta denominación prestado por Correos, hay que tener en cuenta que la grafía utilizada por Correos es “TEnvío”.
D) Se somete a informe del Consell Tributari la modificación del artículo 189.º de la referida OFG la nueva redacción del cual es la siguiente:
“Artículo 189.º Reclamación económicoadministrativa. De conformidad con lo que dispone el artículo 18.4 del Real Decreto 243/1995, por el cual se dictan normas para la gestión del impuesto sobre actividades económicas y se regula la delegación de competencias en materia de gestión censal de este impuesto, contra los actos derivados de las actuaciones de inspección que supongan inclusión, exclusión o alteración de los datos contenidos en los censos cuando estos actos son dictados
por el Ayuntamiento, se puede interponer reclamación económicoadministrativa ante el Tribunal EconómicoAdministrativo Regional de Cataluña, previa interposición preceptiva a que hace referencia el artículo 188.º de la presente ordenanza fiscal general. Hasta que este recurso no se resuelva, de forma expresa o por silencio, no se podrá plantear reclamación económicoadministrativa”.
En relación con la redacción de este precepto y, a la vista que se propone solo sustituir el epígrafe del mismo para introducir una referencia expresa y explícita a la “reclamación económicoadministrativa” contra los actos dictados por el Ayuntamiento en el marco de las actuaciones de inspección relativas al Impuesto sobre Actividades Económicas (IAE) el Consell Tributari considera necesario clarificar la redacción del contenido del precepto de forma que esta reclamación económicoadministrativa no se confunda con el recurso de alzada cuyo conocimiento está reservado al Consell Tributari de conformidad con el artículo 188.º de la OFG. Así, entiende el Consell Tributari que, con posterioridad a la referencia que contiene el artículo 189.º al Tribunal EconómicoAdministrativo Regional de Cataluña, habría que completar el requisito de la “previa interposición preceptiva” incluyendo una referencia expresa al “recurso de alzada” y continuar según se recoge “a que hace referencia el artículo 188.º de la presente ordenanza fiscal general”. Y seguidamente, haría falta también completar el último inciso del precepto 189.º añadiendo, justo detrás de la expresión “hasta que este recurso”, la referencia concreta “de alzada”, para que quede claro en todo caso que se refiere al recurso del cual tiene que conocer el Consell Tributari.
E) El art. 192.º del proyecto se refiere a la composición del Consell Tributari y al mandato de sus miembros. Los arts. 3.1 y 6.1 del Reglamento Orgánico del Consell Tributari, que regulan estas cuestiones, han sido modificados por Acuerdo del Pleinario del Consell Municipal en sesión de 23 de junio de 2021 (BOP de 30 de junio de 2021). El primero de los preceptos eleva de cinco a seis el número de miembros del Consell, y atendiendo al criterio de paridad de género. Y el otro precepto citado dispone que la renovación parcial se hará por mitades, al ser ahora par el número de miembros.
En consecuencia, el art. 192 del proyecto se tendrá que ajustar a la nueva redacción del Reglamento Orgánico del Consell Tributari.
IV.- Conclusión
Una vez consideradas las observaciones formuladas por el Consell Tributari, el Ayuntamiento podrá continuar la tramitación del proyecto sometido a informe.
6.- Informe sobre la modificación de la Ordenanza fiscal 1.1, reguladora del impuesto sobre bienes inmuebles. (Exp. 1103/21)
El Consell Tributari, en sesión de 15 de septiembre de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona, y el artículo 2.1.b) de su Reglamento orgánico, emite informe relativo a la propuesta realizada por la Gerència de Pressupostos i Hisenda sobre la modificación de la Ordenanza Fiscal 1.1, reguladora del Impuesto sobre bienes inmuebles. La solicitud de emisión de informe de fecha 21 de julio de 2021 se acompañó en la misma fecha de los siguientes documentos: (i) Propuesta de texto de proyecto normativo; (ii) Informe justificativo sobre la inclusión de nueva bonificación en sector industrial por incorporación instalaciones solares voluntarias, realizado por la Gerència de Medi Ambient i Serveis Urbans. El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos al expediente.
INFORME
I.- Introducción
El procedimiento para la modificación de la Ordenanza fiscal (OF) tendrá que ajustarse a las previsiones contenidas en los artículos 15 a 19 del TRLRHL y el expediente tendrá que contener toda la documentación exigida por la normativa aplicable, incluyendo el preceptivo informe económico-financiero que valore las consecuencias presupuestarias derivadas de la aprobación de la Ordenanza. En particular, respecto de esta propuesta normativa se incorpora la documentación señalada en el encabezamiento de este Informe.
II.- Sobre la legalidad del proyecto normativo
Se somete a informe del Consell Tributari la modificación del artículo 9.8, la Disposición final y el Anexo de la referida OF, la nueva redacción de los cuales –con transcripción, en su caso, del texto anterior que se presenta rayado– es la siguiente:
Art. 9º Bonificaciones
“8. Gozarán de una bonificación del 50% de la cuota integra del impuesto para los bienes inmuebles destinados al uso de vivienda o terciario, en los que se hayan instalado sistemas para el aprovechamiento térmico o eléctrico de la energía proveniente del sol, durante los tres periodos impositivos siguientes a la fecha de legalización de la instalación.
A efectos del uso del bien inmueble, se considera uso de terciario, la clasificación de los usos catastrales siguiente:
A: Aparcamiento
C: Comercio
E: Enseñanza y Cultura
La aplicación de esta bonificación estará condicionada a que:
- la instalación solar no sea obligatoria por normativa;
- la instalación esté debidamente legalizada por el órgano competente de la Generalitat de Catalunya;
- el Ayuntamiento haya aceptado el comunicado de obras que corresponda;
- el / la solicitante sujeto pasivo justifique su participación económica, en el caso de instalaciones comunitarias;
- el / la solicitante sujeto pasivo no sea beneficiario de la bonificación del IAE por el mismo motivo por la misma instalación y entidad u otras ayudas del Ayuntamiento u otros organismos por el mismo concepto.
Para todos los usos a excepción del industrial, el importe acumulado de la bonificación en los tres años no puede superar el coste de la participación económica del solicitante en la instalación de generación en el caso de instalaciones colectivas o el coste de la instalación en el caso que se trate de una instalación individual. En caso contrario se tendrá que reintegrar el importe económico correspondiendo al exceso de bonificación. En el caso del uso Industrial, el importe máximo de la bonificación acumulado en los tres 3 años será el criterio más restrictivo de los siguientes: de 12.000 € o el coste de la instalación sin IVA. (el criterio más restrictivo de los dos).
A tal efecto, el coste de la instalación se considerará con IVA, en caso de que la solicitud la haga una persona física, y sin IVA, en caso de solicitud por una persona jurídica.
La bonificación deberá ser solicitada por el interesado/a en el plazo de tres meses posteriores a la fecha de registro del trámite de legalización de la instalación al órgano competente de la Generalitat de Catalunya, acreditando:
a) el documento de admisión del comunicado de obras por el Ayuntamiento;
b) la factura de la instalación ejecutada firmada y sellada por la empresa instaladora;
c) declaración responsable conforme se cumplen los diferentes condicionantes y se presenta la documentación solicitada
d) en el caso de instalaciones colectivas en edificios con división de propiedad horizontal, copia del acta de la comunidad de propietarios que incluya:
- el acuerdo de participación y reparto de costes de la instalación,
- en el caso de que el coste económico de la instalación sea asumido por un tercero, el acuerdo de la comunidad de propietarios tendrá que expresar que la participación y el reparto de los costes de la instalación es sufragado por esta entidad con una relación detallada de los propietarios e inmuebles beneficiados de la inversión realizada.
- el consentimiento expreso firmado para que un tercero presente una solicitud única de bonificación en nombre de todos los participantes, actuando como representante, en su caso;
e) en el caso de sistemas solares térmicos:
• el certificado final y de especificaciones técnicas de la instalación para el aprovechamiento de energía solar térmica firmado por el instalador o el director de la obra, según modelo de la Agencia de Energía de Barcelona (http://energia.barcelona)
• el justificante de presentación de la declaración responsable para instalaciones térmicas en edificios en el registro de entrada de la Oficina de Gestión Empresarial de la Generalitat de Catalunya, en su caso;
en el caso de sistemas solares fotovoltaicos:
el justificante de presentación de la solicitud de puesta en servicio o la autorización administrativa en el registro de entrada de la Oficina de Gestión empresarial de la Generalitat de Catalunya, según modelo que corresponda., así como el Certificado de dirección y Finalización de la Obra firmado por la Dirección de Obra o Técnico competente.
• La bonificación correspondiente al año 2022 es aplicable a las instalaciones voluntarias donde el registro del Comunicado de Obras al Ayuntamiento tenga fecha del 2022.”
Disposición final
“Esta Ordenanza, aprobada definitivamente por el Pleno del Consejo Municipal en fecha XX de diciembre de 2021, empezará a regir a partir del 1 de enero de 2022 y continuará vigente mientras no se acuerde la modificación o derogación.”
Anexo
“ANEXO
Cuadro de los valores catastrales asignados a los usos, establecidos en la normativa catastral para la valoración de las construcciones, a partir de los cuales se aplicará el tipo específico.
| Uso | valor catastral |
|--------------|----------------------------------|
| A | Aparcamiento |
| | Desde 15.999,37 € |
| C | Comercio |
| | Desde 314.572,95 € |
| E | Enseñanza y Cultura |
| | Desde 5.345.103,09 € |
| G | Turismo y Hostelería |
| | Desde 1.736.685,51 € - 5.285.394,10 € |
| I | Industria |
| | Desde 699.527,88 € |
| K | Deportivo |
| | Desde 4.347.259,14 € |
| O | Oficinas |
| | Desde 661.900,70 € |
| P | Administraciones Públicas |
| | Desde 9.185.485,82 € |
| R | Religioso |
| | Desde 4.070.277,20 € |
| T | Espectáculos |
| | Desde 4.381.188,36 € |
| Y | Sanidad |
| | Desde 3.790.097,08 € |
La regulación establecida en este precepto se fundamenta en el artículo 74.5 del TRLRHL que dispone:
“Las ordenanzas fiscales podrán regular una bonificación de hasta el 50 por 100 de la cuota integra del impuesto para los bienes inmuebles en los que se hayan
instalado sistemas para el aprovechamiento térmico o eléctrico de la energía proveniente del sol. La aplicación de esta bonificación estará condicionada a que las instalaciones para la producción de calor incluyan colectores que dispongan de la correspondiente homologación por la Administración competente. Los demás aspectos sustantivos y formales de esta bonificación se especificarán en la ordenanza fiscal.”
Pues bien, el proyecto de ordenanza sobre el cual recae este informe se adapta a esta norma legal limitándose, por un lado, a modificar las cuantías de la bonificación y, de la otra, a especificar determinados requisitos materiales y formales de la bonificación propuesta dentro del ámbito subjetivo y objetivo del presupuesto de hecho delimitado en la misma. El proyecto mantiene, a todos los efectos, el régimen jurídico previsto en la Ordenanza actualmente en vigor ampliando y aclarando los requisitos y el procedimiento a seguir para disfrutar de la bonificación. En este sentido no se formula observación ni ninguna precisión. En efecto, en relación con los elementos del presupuesto de hecho de la bonificación establecidos expresamente en la norma legal transcrita hay que decir que la propuesta normativa especifica la cuantía de la bonificación en función del uso de los inmuebles distinguiendo entre los destinados a uso residencial y terciario, 50%, e industrial, 30%. Ningún problema de legalidad plantea la propuesta en la medida que respeta plenamente el artículo 74.5 transcrito.
Respecto de la posibilidad de completar el mencionado presupuesto de hecho mediante el establecimiento de requisitos materiales, hay que decir que en uso de esta habilitación legal prevista en el artículo 74.5 mencionado se incorporan los términos “y/o registrada” que se añaden a los ya en vigor “debidamente legalizada” ampliándose así las posibilidades de presentación de la solicitud regulada en la OF. Se sustituyen así mismo los términos “el/la solicitante” por los de “sujeto pasivo” en los puntos en que se regulan a todos los efectos estos requisitos materiales. Considera el Consell Tributari que la terminología incorporada en este supuesto es la propia del tributo en relación con el sujeto al que, si es el caso, se le reconoce la bonificación. Hay que recordar que en el párrafo cuarto de este número 8 del artículo 9º, objeto de la propuesta normativa, se utilizan los términos “del solicitante” que en concordancia con lo que se ha dicho anteriormente tendrían que ser sustituidos por los de “sujeto pasivo”. Añadir ahora que este párrafo cuarto se corresponde, parcialmente con lo que prevé el artículo 12.5 de la OF en vigor por lo cual la propuesta normativa prevé la supresión de este último evitándose así reiteraciones innecesarias. Sin embargo hay que poner de manifiesto que en el citado párrafo cuarto se incorpora a todos los efectos un límite al importe de la bonificación que, respecto de los inmuebles con uso industrial, no especificados como ya se ha señalado en la norma actualmente en vigor, se establece en el menor de 12000 euros o en el coste de la instalación en sentido estricto, es decir, sin incorporación del IVA.
En cuanto a los requisitos formales, a todos los efectos hay que señalar que la propuesta normativa incorpora como nuevos requisitos formales los siguientes: a) se tiene que presentar una declaración responsable en que se manifieste que se cumplen todos los requisitos exigidos en la OF conjuntamente con la documentación prevista en la misma; b) en caso de que el coste económico de la instalación sea asumido por un tercero, se dispone que el acuerdo de la comunidad de propietarios,
que tiene que ser así mismo presentado, tiene que expresar que la participación y reparto de los costes es satisfecho por este, con una relación de los propietarios y de los inmuebles beneficiados con la inversión. Respecto de esta cuestión considera el Consell Tributari que teniendo en cuenta la finalidad que a todos los efectos hay que atribuir a la bonificación de referencia -protección del medio ambiente- se tiene que sustituir el término “entidad” por el de “tercero”; c) finalmente, cuando se trate de la instalación de sistemas solares fotovoltaicos se requiere como nuevo requisito el certificado de dirección de finalización de la obra firmado por la dirección de la misma o por el técnico competente.
Todos ellos son resultado del ejercicio de las competencias normativas de titularidad local de acuerdo con los preceptos constitucionales y legales a los cuales se ha hecho referencia en este informe y en consecuencia no hay ningún reproche de legalidad.
Por otro lado, y desde una perspectiva exclusivamente formal, teniendo en cuenta que la nueva regulación de este número 8 se realiza en un solo párrafo con guiones y asteriscos, considera el Consell, en concordancia con aquello ya señalado en el Informe 181/20, que dada su importante extensión y complejidad podría ser conveniente utilizar letras y números con el fin de hacerlo más sistemático y clarificador.
En cuanto a la regulación de la disposición final y del Anexo no corresponde realizar precisión ni observación al respecto.
III.- Conclusión
Por todo lo que se ha dicho, el Consell Tributari no observa, en la propuesta de texto de la Ordenanza sometida a su consideración, ninguna infracción del ordenamiento jurídico con las precisiones puestas de relevo en el cuerpo del presente informe.
El Consell Tributari, en sesión de 15 de septiembre de 2021, de conformidad con el art. 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona, y el art. 2.1.b) de su Reglamento orgánico, emite Informe relativo a la propuesta realizada por la Gerència de Pressupostos i Hisenda sobre la modificación de la Ordenanza Fiscal (OF) 1.2, reguladora del Impuesto sobre Vehículos de Tracción Mecánica (IVTM). La solicitud de emisión de Informe se acompaña de un Informe técnico justificativo de modificación de las bonificaciones al IVTM, firmado por la Gerent d’Ecologia Urbana.
El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Introducción
La propuesta que se somete a Informe del Consell Tributari, de modificación de la OF 1.2, reguladora de la IVTM, afecta a diferentes apartados del art. 7º, así como a la inclusión de una Disposición transitoria. Según se dice en el informe técnico justificativo citado, diferentes informes utilizados para la elaboración del Plan de mejora de la calidad del aire de Barcelona han determinado que el tráfico rodado es la principal fuente contribuidora a los niveles de contaminación de NO2 y PM10 en la ciudad. La modificación de la OF de referencia persigue fomentar la disminución de los niveles de contaminación.
II.- Sobre la legalidad del proyecto normativo
Las modificaciones que se proponen figuran señaladas en rojo en el texto de la OF 1.2 que figura en el expediente. Suponen una modificación de los apartados 2 y 3 y la supresión del apartado 4, del art. 7º Bonificaciones, y la inclusión de una nueva Disposición Transitoria. Las redacciones que se proponen son las siguientes:
“Art. 7º Bonificaciones
1.....
2. Los vehículos con etiqueta CERO correspondientes a las categorías BEV y FCEV según el registro de vehículos de la Dirección General de Tráfico disfrutarán de una bonificación del 75% de la cuota del impuesto.
3. Los vehículos de todo tipo (excepto remolques) clasificados cómo ECO que utilicen combustible gasolina, con emisiones hasta 120 gr/km de CO2, así como los vehículos clasificados como PHEV según el registro de vehículos de la Dirección General de Tráfico disfrutarán de una bonificación del 25% de la cuota del impuesto durante los 5 primeros años a partir de la fecha de la primera matriculación”.
“Disposición transitoria
Los vehículos que tuvieran aplicada una bonificación con carácter previo a la entrada en vigor de esta Ordenanza fiscal y que se vea modificada o suprimida por las disposiciones establecidas en el nuevo redactado del art. 7º se someterán al siguiente régimen transitorio:
a) En cuanto a los vehículos con etiqueta ECO de la DGT matriculados antes del 1 de enero de 2022 y que tuvieran reconocida la bonificación del 50% pasarán a disfrutar de una bonificación del 25% durante un plazo máximo de 5 años a partir de la entrada en vigor de esta Ordenanza, es decir, hasta el 31 de diciembre de 2026.
b) En cuanto a los vehículos con etiqueta C, B o sin etiqueta ambiental de la DGT, y los vehículos con etiqueta ambiental ECO que reúnan alguna de las condiciones 1 o 2, mantendrán la bonificación reconocida hasta su agotamiento: 1) Que se trate de vehículos que utilicen como combustible biogás, gas natural comprimido, gas licuado, metano, metanol o hidrógeno. 2) Que se trate de vehículos híbridos que utilicen como combustible gasolina, con emisiones hasta 120 gr/km CO”.
En el informe justificativo que acompaña el proyecto se motivan las modificaciones, dirigidas fundamentalmente a fomentar la utilización de vehículos menos contaminantes y a evitar la discriminación que sufren los vehículos eléctricos respecto a los más contaminantes.
No se hace ninguna objeción de legalidad a las modificaciones propuestas, de clara naturaleza técnica.
Por otro lado se tendría que tener en consideración lo que establece el Reglamento Orgánico municipal, en su art. 110, que refiriéndose a proyectos normativos establece que “también se tendría que incluir previamente en su tramitación, informe jurídico y los informes técnicos y económicos oportunos de los servicios municipales.” En el supuesto que estos informes se incorporaran al expediente y dieran lugar a cambios sustanciales en la propuesta de modificación de la OF, ahora informada por este Consell Tributari, este órgano tendría que informar posteriormente sobre las mencionadas modificaciones.
III.- Conclusión
La propuesta de modificación se ajusta a derecho en su contenido, sin perjuicio de las observaciones hechas respecto al contenido del expediente.
El Consell Tributari, en sesión de 15 de septiembre de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona, y el artículo 2.1.b) de su Reglamento orgánico, emite informe relativo a la propuesta realizada por la Gerència de Pressupostos i Hisenda sobre la modificación de la Ordenanza Fiscal 1.4, reguladora del Impuesto sobre actividades económicas. La solicitud de emisión de informe de fecha 21 de julio de 2021 se acompañó en la misma fecha de los siguientes documentos: (i) Propuesta de texto de proyecto normativo. El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Introducción
Las modificaciones de la OF 1.4 que se someten a informe son las siguientes:
- Modificación del artículo 7.5, relativo a la bonificación por energía solar
- Modificación del artículo 7.6, relativo a la bonificación por incremento de plantilla
II.- Sobre la legalidad del proyecto normativo
El procedimiento para la modificación de la Ordenanza fiscal (OF) tendrá que ajustarse a las previsiones contenidas en los artículos 15 a 19 del TRLRHL y el expediente tendrá que contener toda la documentación exigida por la normativa aplicable, incluyendo el preceptivo informe económico-financiero que valore las consecuencias presupuestarias derivadas de la aprobación de la Ordenanza.
En este caso, consta en el expediente la documentación que se reseña en el encabezamiento del presente informe.
Sin perjuicio de lo que se ha afirmado, el Consell Tributari realiza las siguientes precisiones y observaciones a la propuesta normativa que se le somete a informe:
III.- Observaciones
1.- Se somete a informe del Consell Tributari la modificación del artículo 7.5 de la referida OF, que regula la bonificación del 50% de la cuota del impuesto de los sujetos pasivos que instalen sistemas para el aprovechamiento térmico o eléctrico de la energía proveniente del sol, durante los dos periodos impositivos siguientes a la fecha de legalización de la instalación, consistente en la modificación de los incisos quinto y sexto del párrafo segundo y en la adición de un nuevo inciso, que
quedó situado como tercero, en el párrafo tercero del mismo apartado, todo esto con la nueva redacción siguiente con transcripción, en su caso, del texto anterior que se presenta rayado:
Párrafo segundo:
“La aplicación de esta bonificación estará condicionada a que:
• la instalación solar no sea obligatoria por normativa,
• los colectores solares térmicos dispongan de la correspondiente homologación por un organismo competente (Ministerio de Industria, Generalitat de Catalunya, Keymark Management Organization, entre otros), en el caso de instalaciones de producción de calor,
• la instalación esté debidamente legalizada por el órgano competente de la Generalitat de Cataluña,
• el Ayuntamiento haya aceptado el comunicado de obras que corresponda,
• el /la solicitante sujeto pasivo justifique su participación económica, en el caso de instalaciones comunitarias,
• el /la solicitante sujeto pasivo no sea beneficiario/a de la bonificación del IAE IBI por el mismo motivo por la misma instalación y entidad,
• las instalaciones solares que se integren en el edificio donde se desarrolle la actividad o en los edificios adyacentes en régimen de cesión del espacio, se utilicen en la propia actividad,
• el importe de la bonificación acumulado en los dos años no supere el importe de su participación económica en el caso de instalaciones colectivas o el coste de la instalación en el caso de instalaciones individuales.”
Párrafo tercero:
“La bonificación tendrá que ser solicitada por el interesado en el plazo de tres meses posteriores a la fecha de registro del trámite de legalización de la instalación al órgano competente de la Generalitat de Cataluña, acreditando:
• el documento de admisión del comunicado de obras por el Ayuntamiento;
• en el caso de instalaciones colectivas, la copia del acuerdo de participación económica y reparto de costes de la instalación, debidamente firmado;
• En el caso de que el coste económico de la instalación sea asumido por un tercero, el acuerdo de la comunidad de propietarios tendrá que expresar que la participación y reparto de costes de la instalación es sufragado por esta entidad con una relación detallada de los propietarios e inmuebles beneficiados de la inversión realizada
• en el caso de sistemas solares térmicos:
• el certificado de homologación de los colectores solares térmicos,
• el certificado final y de especificaciones técnicas de la instalación para el aprovechamiento de energía solar térmica firmado por el instalador o el director de la obra, según modelo de la Agència d’Energia de Barcelona (http://energia.barcelona) y
• el justificante de presentación de la declaración responsable para instalaciones térmicas en edificios en el registro de entrada de la Oficina de Gestió Empresarial de la Generalitat de Catalunya, si procede;
• en el caso de sistemas solares fotovoltaicos:
• el justificante de presentación de la solicitud de puesta en servicio o la autorización administrativa en el registro de entrada de la Oficina de Gestió Empresarial de la Generalitat de Catalunya, según modelo corresponda.”
Respecto a las modificaciones propuestas, importa destacar con carácter previo que el texto de la OF mantiene la redacción de la bonificación que ya fue objeto de informe por este Consell Tributari en su dictamen 260/17 y en el 571/19, sin recoger las observaciones en ellos realizadas, de forma que estas observaciones se dan por reproducidas en el presente informe que, en consecuencia, se limita al examen de la nueva redacción dada a los incisos antes señalados, únicas novedades que presenta la OF para el ejercicio 2022.
Concretamente, en el párrafo segundo, relativo a las condiciones de la bonificación, tales novedades consisten en la sustitución del término “solicitante” por el más adecuado de “sujeto pasivo” en los incisos 5 y 6; y en la sustitución de la referencia a la bonificación del IAE por la referencia a la bonificación del IBI al inciso 6.
El inciso 6 contiene la exigencia que el sujeto pasivo, antes el solicitante, “no sea beneficiario/a de la bonificación”. En la redacción anterior, esta condición de goce consistía a no ser beneficiario/a de “la bonificación del IAE por el mismo motivo”. En la redacción actual, se exige no ser beneficiario/a de “la bonificación del IBI por la misma instalación y entidad”. Modificación que, si bien podría ser mejorada en su redacción concreta, haciendo mención específica de la denominación de la bonificación a la que se está haciendo referencia al IBI, en nombre de la claridad normativa y del respeto a la seguridad jurídica, no hay duda que entra dentro de la potestad normativa de configuración de esta bonificación por parte del Ayuntamiento, por lo que no requiere ninguna otra observación.
En cuanto a la modificación del párrafo tercero de este mismo apartado, relativo a la documentación acreditativa que tiene que acompañar la solicitud de la bonificación que se regula, consiste, como se ha dicho en la introducción de un nuevo inciso. Este nuevo inciso contempla el caso específico que “el coste económico de la instalación sea asumido por un tercero”. En estos supuestos, se exige que el correspondiente acuerdo de la comunidad de propietarios especifique que la participación y el reparto de costes de la instalación “es sufragado por esta entidad con una relación detallada de los propietarios e inmuebles beneficiados de la inversión realizada”.
Se trata por lo tanto, de la regulación de un supuesto no previsto en la anterior redacción, que incorpora una exigencia análoga a la que se ha introducido en la OF del IBI para el 2022 para el caso de instalaciones colectivas en edificaciones con división de propiedad horizontal. Al igual que en el supuesto anterior, esta previsión entra plenamente dentro del ámbito de configuración normativa que corresponde al Ayuntamiento en la regulación de esta bonificación.
2.- Se somete a informe del Consell Tributari la modificación del ordinal 5º del apartado 6 del artículo 7, de la OF 1.4 relativo al plazo para presentar la solicitud de la bonificación por incremento de plantilla con la siguiente redacción –con
transcripción, en su caso, del texto anterior que se presenta rayado:
“5º La solicitud de bonificación se tendrá que presentar antes de hasta el 31 de mayo del ejercicio para el cual se pide la bonificación.”
La modificación propuesta se limita a la regla del punto 5º de las relativas a la aplicación de la bonificación por incremento de plantilla y afecta al plazo de presentación de la solicitud de esta bonificación. Concretamente, se precisa la fecha de finalización del mencionado plazo, que será “el 31 de mayo del ejercicio para el cual se pide la bonificación”, y no “antes de” esta fecha, que eran los términos utilizados por la redacción anterior que ahora se sustituye.
3.- Como última observación, hay que indicar que la Ordenanza se tiene que adaptar a la Ley 11/2021 de 9 de julio, que modificó el artículo 82-1-c) del TRLRHL para aclarar dos extremos: a) aclara que también las personas físicas no residentes en territorio español están exentas del impuesto y b) aclara cuestiones relativas al cálculo de la cifra de negocios (menor de un millón de euros) que determina la exención. El nuevo precepto legal se tiene que incorporar a la Ordenanza.
IV.- Conclusión
Por todo lo que se ha dicho, el Consell Tributari no observa, en la propuesta de texto de la Ordenanza sometida a su consideración, ninguna infracción del ordenamiento jurídico con las precisiones y observaciones puestas de relieve en el cuerpo del presente informe.
9.- Informe sobre la modificación de la Ordenanza fiscal 2.1 reguladora del impuesto sobre construcciones, instalaciones y obras. (Exp. 1106/21)
El Consell Tributari, en sesión de 15 de septiembre de 2021, de conformidad con el art. 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona, y con el art. 2.1.b) de su Reglamento Orgánico, emite Informe relativo a la propuesta realizada por la Gerència de Pressupostos i Hisenda sobre la modificación de la Ordenanza Fiscal (OF) 2.1, reguladora del Impuesto sobre Construcciones, Instalaciones y Obras (ICIO). La solicitud de emisión de Informe se acompaña de un Informe justificativo que incluye la propuesta de modificación de la Ordenanza Fiscal para el ejercicio 2022, firmado el 14 de junio de 2021 por la Directora de Serveis de Llicències y por la Gerent d’Ecologia Urbana.
El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Introducción
Las modificaciones que se someten a Informe del Consell Tributari afectan a los dos primeros párrafos del apartado 6 del art. 7º Bonificaciones de la OF 2.1. Según se indica en el citado Informe justificativo, las modificaciones se proponen con la exclusiva motivación de hacer “adaptaciones derivadas de la experiencia en la tramitación/gestión correspondientes a las bonificaciones del impuesto. Habían llegado peticiones de aclaración sobre el redactado”.
II.- Sobre el procedimiento normativo
Las modificaciones que se proponen figuran señaladas en rojo en el texto de la OF 2.1. Son las siguientes (señaladas sin letra cursiva):
“6.- Para disfrutar de cualquiera de las bonificaciones mencionadas, será necesario que el sujeto pasivo las solicite, en el momento de presentar la correspondiente solicitud de la licencia o comunicación previa de obras. La aplicación de la bonificación en la autoliquidación del impuesto se tiene que entender como solicitud de este beneficio fiscal. A tal efecto, se tendrá que detallar en la autoliquidación el tipo de bonificación solicitada.
En cualquier caso, las solicitudes de bonificaciones que se presenten con posterioridad a la solicitud de licencia o comunicación previa, así como con posterioridad a la finalización de las obras, construcciones o Instalaciones en caso de legalización de las mismas, se considerarán extemporáneas.
En ningún caso se otorgará la bonificación si las construcciones, instalaciones u obras no se encuentran amparadas con la correspondiente licencia o comunicado previo”.
En el informe justificativo que acompaña el texto de la OF, se motiva la modificación del párrafo segundo del precepto transcrita; nada se dice, en cambio, respecto al párrafo primero, aspecto que se tendría que emendar puesto que aunque de su contenido se puede deducir cuál es su finalidad, es conveniente incluir en el expediente su justificación.
Por otro lado, no parece necesario en este supuesto la inclusión de un estudio de impacto económico-financiero de los cambios propuestos en la OF 2.1, puesto que se trata de aspectos procedimentales sin repercusiones de carácter económico, sin perjuicio de tener en cuenta lo que disponen los art. 17 a 19 del Texto Refundido de la Ley reguladora de las Haciendas locales, así como lo que dispone el art. 110 del Reglamento Orgánico municipal, respecto a la documentación que tiene que acompañar a todo proyecto normativo.
III.- Observaciones
A) Respecto a la modificación que se propone del primer párrafo del apartado 6 del art. 7º del OF, consistente al añadir un punto que determina el cómo y cuándo se tiene que entender solicitada la bonificación. Esta cuestión se había puesto de manifiesto por este Consell Tributari, en su Dictamen 231/21, de 2 de junio de 2021. Decía lo siguiente, en su parte necesaria:
“En efecto la norma prevé que se solicite la bonificación pero no regula la forma en que debe cumplimentarse. En consecuencia, lo fundamental es que el sujeto manifieste expresamente su voluntad de comunicar a la Administración que le sea de aplicación la citada bonificación. El sujeto practicó la autoliquidación incorporando la bonificación pretendida, es decir, presentó la autoliquidación exigible y en unidad de documento solicitó su aplicación. No cabe duda de que la Administración tuvo conocimiento de la voluntad del recurrente de que le fuera reconocida en la medida en que declara expresamente...”.
Entendemos que con esta propuesta se resuelve el problema de una de las posibles formas de solicitar la bonificación, sin perjuicio que, como antes se ha indicado, se justifique la propuesta en el expediente de aprobación de modificación de la OF.
B) Respecto a la propuesta de nueva redacción del segundo apartado 6 del art. 7º, incluye el supuesto de que no se haya pedido licencia, y las construcciones, Instalaciones u obras se hayan legalizado con posterioridad. En este caso la bonificación pedida después de su finalización se considerará extemporánea.
En el repetido apartado 6, hay un tercer párrafo, que no se propone modificar, en que se establece lo siguiente:
“En ningún caso se otorgará la bonificación si las construcciones, instalaciones u obras no se encuentran amparadas con la correspondiente licencia o comunicado”.
Entendemos que la inclusión de la frase “en caso de legalización de las mismas” en el segundo párrafo del apartado 6 sufre un problema de sistemática, puesto que encajaría mejor en el párrafo tercero, que establece que no se otorgará la bonificación
si las construcciones, instalaciones u obras no están amparadas con la correspondiente licencia o comunicado; por lo tanto, tampoco, si no están legalizadas. Por esta razón entendemos que la modificación que se propone del párrafo segundo, que es correcta, se tendrá que integrar al que es el contenido del párrafo tercero.
Por otro lado, también se tiene que tener en cuenta cuando se reconoce la bonificación en el supuesto de comunicación previa del art. 73.2 del Decreto 64/2014, por el cual se aprobó el Reglamento sobre protección de la legalidad urbanística. Este precepto dispone que si transcurrieran los plazos máximos indicados a la comunicación previa, sin que hayan sido iniciadas o finalizadas las obras, la persona interesada quedará inhabilitada para empezarlas o continuarlas.
A este fin, este Consell propone la siguiente redacción de los apartados segundo y tercero:
“En cualquier caso, se considerarán extemporáneas las solicitudes de bonificaciones que se presenten con posterioridad a la solicitud de licencia o presentación de la comunicación previa, o, en el supuesto de no haber solicitado la licencia o presentado la comunicación previa, con posterioridad a la finalización de las construcciones, instalaciones u obras.
En ningún caso se otorgará la bonificación si las construcciones, instalaciones u obras no se encuentran amparadas con la correspondiente licencia o comunicado, o con la legalización de las obras.”
IV.- Conclusión
De acuerdo con lo que se ha expuesto, el Consell Tributari considera que la propuesta de modificación de los párrafos primero y segundo del apartado 6 del art. 7º Bonificaciones de la OF 2.1 ICIO, se ajusta a derecho, sin perjuicio de las observaciones formuladas respecto a su redacción y sistemática.
10.- Informe sobre la modificación de la Ordenanza fiscal 2.2 reguladora del recargo al impuesto sobre estancias en establecimientos turísticos. (Exp. 1107/21)
El Consell Tributari, en sesión de 15 de septiembre de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona, y el artículo 2.1.b) de su Reglamento orgánico, emite informe relativo a la propuesta realizada por la Gerència de Pressupostos i Hisenda sobre la modificación de la Ordenanza Fiscal 2.2, reguladora del recargo en el impuesto sobre las estancias en establecimientos turísticos. La solicitud de emisión de informe de fecha 21 de julio de 2021 se acompañó en la misma fecha de los siguientes documentos: (i) Propuesta de texto de proyecto normativo; (ii) Informe justificativo para la modificación de la OF 2.2 relativa al recargo municipal sobre el impuesto de estancias en establecimientos turísticos (IEET) en la ciudad de Barcelona, realizado por la Direcció de Turisme, Esdeveniments i Indústries Creatives de l’Àrea d’Economia, Recursos i Promoció Econòmica. El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Introducción
El procedimiento para la modificación de la regulación general de los tributos locales tendrá que ajustarse a las previsiones legales contenidas en los artículos 15-17 del RDLegislatiu 2/2004, de 5 de marzo, por el cual se aprueba el Texto refundido de la ley reguladora de las haciendas locales (TRLRHL), y el expediente tendrá que contener toda la documentación exigida por la normativa aplicable. El expediente contiene los documentos e informes mencionados en el párrafo primero de este informe.
Las normas sobre las que se solicita emisión de informe a este Consell se refieren por un lado a la disposición transitoria, y de otra a la disposición final de la OF 2.2 reguladora del recargo municipal sobre el Impuesto de estancias en establecimientos turísticos (IEET) en la ciudad de Barcelona. En la primera se modifica el régimen transitorio de aplicación de los tipos impositivos del recargo y, en la segunda, se establece la fecha de la entrada en vigor.
II.- Sobre la legalidad del proyecto normativo
La propuesta normativa dispone –con transcripción, en su caso, del texto anterior que se presenta rayado–:
Disposición transitoria
“Para facilitar la implementación del recargo previsto en esta ordenanza, se establece un periodo transitorio de aplicación entre los años 2021 y 2023, durante los cuales se irá aplicando un incremento progresivo del mismo hasta lograr la cuota prevista en el artículo 2.1, de acuerdo con el siguiente escalado:
| Any | Import recàrrec | Periode de liquidació |
|-----|-----------------|-----------------------|
| 2021 | 0,75 euros | Del 1 de junio de 2021 al 31 de marzo de 2022 |
| 2022 | 1,75 euros | Del 1 de abril de 2022 al 31 de marzo de 2023 |
| 2023 | 2,75 euros | Del 1 de abril de 2023 al 31 de marzo de 2024 |
Disposición final segunda
“Esta Ordenanza, aprobada definitivamente por el Plenario del Consell Municipal en fecha XX de diciembre de 2021, entrará en vigor el 1 de enero de 2022, y continuará vigente mientras no se acuerde la modificación o derogación.
Con antelación al 15 de mayo de 2021, el Gobierno municipal presentará al Plenario información suficiente para que este pueda evaluar la evolución que ha experimentado el turismo en la ciudad.”
El Consell Tributari en el expediente 96/20, señala que “En cuanto al número 4 del artículo 2 del Proyecto, no cabe observación alguna al adaptarse a lo que prevé el número 2 del artículo 34 bis de la Ley 5/2017, de 28 de marzo, en la redacción dada por el artículo 5 de la Ley 5/2020, de abril. Todas las funciones de aplicación del tributo corresponden al ente titular del tributo base, Generalitat de Catalunya. No hay ninguna competencia, normativa o aplicativa, atribuida al Ajuntament de Barcelona disponiéndose en el mencionado precepto que, no obstante, los gastos correspondientes al ejercicio de las mencionadas funciones tienen que ser satisfechos por este último Ayuntamiento en la cuantía y en la forma que prevé la propia ley”.
La norma propuesta tiene por objeto adaptar el régimen transitorio previsto en la OF reguladora del recargo en la normativa que establece la gestión del impuesto que está en la base del mencionado recargo municipal regulado en la OF 2.2. En efecto, en esta última, mediante la disposición transitoria objeto de la modificación propuesta, se articula una tributación gradual en el tiempo respecto de la aplicación de los tipos impositivos previstos en la OF. En esta regulación se prevé que cada año se aplica un tipo diferente de tal manera que las cuotas devengadas en esta unidad temporal van aumentando hasta la plena aplicación de los tipos previstos en la OF. La unidad de tiempo es el año natural. Sin embargo en la normativa autonómica del impuesto básico, que es un impuesto de devengo instantáneo, se prevé que su declaración-liquidación incluirá las cuotas devengadas en un periodo de tiempo semestral que además no coincide con el semestre del año natural correspondiente. En efecto el artículo 10 del Decreto 141/2017, de 19 de septiembre, por el cual se aprueba el Reglamento del Impuesto sobre las estancias en establecimientos turísticos, establece:
“Artículo 10. Periodo de liquidación:
Se establecen dos periodos de liquidación semestrales:
Del 1 de abril al 30 de septiembre del mismo año.
Del 1 de octubre al 30 de marzo del año siguiente.
La autoliquidación tiene que incluir las cuotas devengadas dentro de cada semestre para cada establecimiento o equipación turísticos.”
De manera que la regulación original de la OF no se corresponde con la de la norma
transcrita cosa que hace indispensable adaptar los tipos impositivos aplicables por años naturales a la naturaleza del Impuesto base para ser esta de aplicación necesaria por parte del Ajuntament de Barcelona que, de acuerdo con la Ley 5/2017 mencionada y en el ejercicio de su potestad tributaria, reconocida en los artículos 137, 142 y 133.2 de la CE, aprobó el recargo previsto.
Por todo esto la modificación propuesta es conforme con el régimen jurídico establecido en la Ley 5/2017 a la cual se ha hecho referencia.
Respecto de la Disposición final segunda no hay ningún reproche de legalidad a hacer.
III.- Conclusión
Por todo el que se ha dicho, el Consell Tributari no observa, en la propuesta del texto de la Ordenanza sometida a su consideración ninguna infracción del ordenamiento jurídico.
11.- Informe sobre la modificación de la Ordenanza fiscal 3.1 reguladora de las tasas por servicios generales. (Exp. 1108/21)
El Consell Tributari, en sesión de 15 de septiembre de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona y el artículo 2.1.b) de su Reglamento orgánico, emite informe relativo a la propuesta realizada por la Gerència de Pressupostos i Hisenda sobre la modificación de la Ordenanza Fiscal 3.1, reguladora de las Tasas por servicios generales. La solicitud de emisión de informe de fecha 21 de julio de 2021 se acompañó en la misma fecha de los siguientes documentos: (i) el Informe sobre la propuesta de modificación de las ordenanzas fiscales para el año 2022, de 30 de junio de 2021, de la Assessora Jurídica y del Director dels Serveis d’Assessorament Jurídic; (ii) el Informe relativo a la Ordenanza Fiscal 3.1 –Tasas por servicios generales y la Ordenanza Fiscal 3.10 –Tasas por la utilización privativa o el aprovechamiento especial del dominio público municipal y la prestación otros servicios, de junio de 2021, de la Cap d’Administració Econòmica i Contractació de la Gerència de Seguretat i Prevenció y de la Gerent de Seguretat i Prevenció; (iii) el Informe relativo a la Tasa por informes de planes de autoprotección por la protección civil y por la expedición de informes técnicos con la intervención del Servicio de SP-CPEIS, de junio de 2021, de la Cap d’Administració Econòmica i Contractació de la Gerència de Seguretat i Prevenció y de la Gerent de Seguretat i Prevenció; (iv) el Informe para incluir nuevas tasas, y modificar las existentes, en las Ordenanzas Fiscales 2.5 y 3.1 para el año 2022, de 14 de junio de 2021, del Arxiver en Cap y el Gerent de Recursos; (v) el cuadro que contiene el cálculo de los costes de prestación de los servicios de archivos, de 14 de junio de 2021, del Arxiver en Cap; (vi) el cuadro que contiene el cálculo respecto de la cobertura del coste mediante tarifa, de 14 de junio de 2021; (vii) el Informe relativo a las Tasas por licencias, informes y otras prestaciones relativas al ámbito de prevención, seguridad y movilidad, de junio de 2021, de la Cap d’Administració Econòmica i Contractació de la Gerència de Seguretat i Prevenció y de la Gerent de Seguretat i Prevenció; (viii) el Informe relativo a las Tasas por licencias, informes y otras prestaciones relativos al ámbito de prevención, seguridad y movilidad, de julio de 2021, de la Cap d’Administració Econòmica i Contractació de la Gerència de Seguretat i Prevenció y de la Gerent de Seguretat i Prevenció; (ix) el Informe justificativo de la propuesta de tasas para la Ordenanza Fiscal 3.1 –Tasas por servicios generales, de 18 de junio de 2021, de la Tècnica Superior en Organització del Departament de Transparència i Bones Pràctiques y el Gerent d’Àrea Agenda 2030, Transició Digital i Esports; (x) Informe Técnico-Económico relativo a la propuesta de Tasas por la Ordenanza Fiscal 3.1 –Tasas por Servicios Generales, de 18 de junio de 2021, de la Tècnica Superior en Organització del Departament de Transparència i Bones Pràctiques y el Gerent d’Àrea Agenda 2030, Transició Digital i Esports; (xi) el Informe relativo a la Tasa por el análisis de alcoholemias y drogo –test, de junio de 2021, de la Cap d’Administració Econòmica i Contractació de la Gerència de Seguretat i Prevenció y de la Gerent de Seguretat i Prevenció; (xii) el Informe relativo a la Tasa por la obtención de los informes de accidentes e informes técnicos de patrulla de la Guardia Urbana, de junio de 2021, de la Cap d’Administració Econòmica i Contractació de la Gerència de Seguretat i Prevenció y de la Gerent de Seguretat i Prevenció y (xiii) el Informe relativo a la Tasa por concesión de tarjetas para las carabinas y pistolas de aire comprimido, de junio de 2021, de la Cap d’Administració Econòmica i Contractació de la Gerència de Seguretat i Prevenció y de la Gerent de Seguretat i Prevenció.
El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Introducción
La modificación que ahora se somete a informe del Consell Tributari propone cambios, respecto de la Ordenanza Fiscal vigente, esencialmente en relación con: (i) la inclusión de la referencia a la utilización de drones en relación con la ocupación de la vía pública para rodajes de películas, videos, grabaciones televisivas, realización de maquetas y sesiones fotográficas; (ii) la supresión de un supuesto de no sujeción; (iii) la inclusión de un nuevo supuesto de exención de la tasa en función del importe; y (iv) el Anexo de tarifas, introduciendo algunas nuevas –relativas a los rodajes y grabaciones mediante vuelos de drones y a copias, digitalizaciones y entrega de documentación–, y modificando los importes de algunas ya existentes.
II.- Sobre el procedimiento normativo
El procedimiento para la modificación de la Ordenanza fiscal (OF) 3.1, reguladora de las Tasas por servicios generales, tendrá que ajustarse a las previsiones contenidas en los artículos 15 a 19 del Texto refundido de la ley reguladora de las haciendas locales (TRLRHL) y el expediente tendrá que contener toda la documentación exigida por la normativa aplicable, incluyendo el preceptivo informe económico-financiero que valore las consecuencias presupuestarias derivadas de la aprobación de la Ordenanza y, en su caso, el preceptivo informe económico-financiero que ponga de manifiesto el valor de mercado o la previsible cobertura del coste del servicio previsto en el artículo 25 del TRLRHL. Constan incorporados en el expediente los respectivos informes referidos a cada una de las modificaciones propuestas.
III.- Observaciones
A) Se somete a informe del Consell Tributari la modificación del artículo 2.2 letra f) de la referida OF 3.1 la nueva redacción del cual es la siguiente:
“f) Las autorizaciones de solicitudes de ocupación de la vía pública para rodajes de películas, videos, grabaciones televisivas, realización de maquetas y sesiones fotográficas (por cualquier sistema técnico de grabación y rodaje, por ejemplo vuelos de drones…), mudanzas (...)
La modificación propuesta respecto de este artículo 2.2 f) –consistente en añadir la referencia a “cualquier sistema técnico de grabación y rodaje, por ejemplo vuelos de drones”– no merece ninguna objeción. Aun así, desde el punto de vista de la técnica normativa, se recomienda evitar las referencias ejemplificativas. Así se podría redactar: “cualquier sistema técnico de grabación y rodaje, incluidos los vuelos de drones”.
Justo es decir que los informes correspondientes no hacen ninguna referencia justificativa a esta modificación.
B) La modificación del artículo 4 de la referida OF 3.1 suprime el siguiente párrafo:
“No estarán sujetos a la tasa por autorizaciones de solicitudes de ocupación de la vía pública para rodajes de películas, videos, grabaciones televisivas, realización de maquetas y sesiones fotográficas, mudanzas, andamios, grúas y reservas, los servicios de recogida de bienes y enseres procedentes de desahucios judiciales de domicilio o en situación de emergencia que el Ayuntamiento preste de acuerdo con la carta de servicios sociales”.
En relación con la modificación propuesta –consistente en la eliminación de un supuesto de no sujeción a la tasa (concretamente, el de los servicios de recogida de bienes y enseres procedentes de desahucios judiciales de domicilio o en situación de emergencia que el Ayuntamiento preste de acuerdo con la carta de servicios sociales)– el Consell no tiene nada a objetar jurídicamente, dado que no solo queda amparado por la autonomía del Consistorio, sino que además supone una depuración de la técnica normativa en cuanto que suprime una reiteración al eliminar un supuesto de no sujeción a la tasa que ya se contempla como tal en la letra b) del apartado segundo del artículo 5 del mismo texto de la OF 3.1, precepto específicamente dedicado a las exenciones y bonificaciones.
Justo es decir que los informes correspondientes no se pronuncian respecto de esta propuesta de modificación.
C) Se somete a informe del Consell Tributari la modificación del artículo 5.3 de la referida OF 3.1 la nueva redacción de la cual es la siguiente:
“3. En el ejercicio del derecho de acceso a la información pública, estarán exentos de tasa los importes inferiores a 5 euros. La exención se aplicará a un mismo sujeto pasivo solo en los supuestos de primera o única solicitud en la misma semana. La cuota inferior a 5 euros se determinará una vez aplicadas las reducciones y bonificaciones que procedan”.
Respecto de la modificación propuesta, consistente en establecer un nuevo supuesto de exención de la tasa por razón del importe de la misma, el Consell Tributari no tiene ninguna objeción. Se sugiere una clarificación de su redacción de forma que se puedan evitar interpretaciones dispares respecto) si el concepto de semana al cual se refiere el precepto es el de periodo de siete días consecutivos de lunes a domingo o bien cualquier periodo de siete días consecutivos.
En relación con esta propuesta de modificación el Informe justificativo correspondiente emitido el 18 de junio de 2021 por la Tècnica Superior en Organització del Departament de Transparència i Bones Pràctiques justifica la medida en los siguientes términos:
“Adicionalmente, se ha propuesto la incorporación de una exención en el artículo 5º de la Ordenanza Fiscal 3.1, con el siguiente redactado:
“En el ejercicio del derecho de acceso a la información pública, estarán exentos de tasa los importes inferiores a 5 euros. La exención se aplicará a un mismo sujeto pasivo solo en los supuestos de primera o única solicitud en la misma semana. La cuota inferior a 5 euros se determinará una vez aplicadas las reducciones y bonificaciones que procedan.
La exención se propone únicamente para el ámbito del derecho de acceso a la información pública, que es el ámbito en el cual es competente esta Gerència, pero la propuesta se condiciona, como no puede ser de otra manera, a que desde otra Gerència no se haya formulado una propuesta de exención por razón del importe que sea aplicable con carácter general.
El objetivo de esta propuesta de exención se propone para evitar que el coste, en términos de dedicación del personal municipal, de la gestión de la documentación necesaria para hacer efectivo el cobro de estas tasas sea superior al ingreso que finalmente supondrán. Este objetivo es especialmente relevante en el caso del derecho de acceso a la información pública que se lleva a cabo en las unidades de gestión fuera de los centros municipales de archivo, porque la mayoría de ellas reciben al cabo del año, como mucho, una o dos solicitudes. Como que habitualmente la liquidación y cobro de tasas no se encuentran entre las tareas habituales de estas unidades, la gestión de la tasa les consumirá un tiempo elevado que haría que, para importes pequeños, el coste de personal sea superior al correspondiente ingreso. Por otro lado, la limitación a una única exención por sujeto pasivo y semana pretende evitar que los solicitantes fraccionen sus solicitudes de acceso a la información pública, multiplicando así el trabajo de tramitación, con el objetivo de evitar el pago de la tasa.”
D) Se somete a informe del Consell Tributari la modificación del apartado A del Anexo de tarifas de la referida OF 3.1 en relación con las tarifas para los servicios generales, la nueva redacción del cual es la siguiente:
| Apartado | Concepto | Importe € |
|----------|--------------------------------------------------------------------------|-----------|
| Epígrafe I | Licencias, informes y otras prestaciones relativos a los ámbitos de prevención, seguridad y movilidad; y del hábitat urbano | |
| 1.1 | Por cada autorización de transporte escolar y de menores, de carácter anual | 14,67 |
| 1.2 | Concesión de tarjetas para carabinas y pistolas accionadas por aire o por otro gas comprimido, no asimiladas a escopetas, de ánima lisa o rayada y de un solo disparo, de disparo semiautomático y las armas lúdico-deportivas de airsoft y paintball accionadas por muelle o resorte y/o de tipo automático. | 25,62 |
| 1.3 | Copias autorizadas de informes técnicos y de partes de accidentes de circulación a los interesados, a las compañías o entidades aseguradoras y a los juzgados o tribunales | |
| 1.3.1 | Informes solicitados por ventana: | |
| | - Por cada informes (con un máximo de una fotografía) | 117,68 |
| | - Por cada fotografía adicional | 3,78 |
| 1.3.2 | Informes solicitados por portal Internet: | |
| | - Por cada informe (con un máximo de una fotografía) | 100,03 |
| | - Por cada fotografía adicional | 3,16 |
| 1.3.2 | Expedición de informes técnicos en los que haya intervenido el servicio de Prevención, Extinción de Incendios y Salvamento | 138,76 |
| 1.3.3 | Expedición de informes técnicos de intervención de patrulla emitidos por la Guardia Urbana de Barcelona | 28,18 |
| 1.4 | Croquis de instalaciones de semáforos y diagrama de funcionamiento, y de señales de circulación. | 69,82 |
| 1.5 | Planes de movilidad de Distritos | |
| 1.5.1 | -Duplicado tarjeta de acceso | 9,23 |
| 1.5.2 | -Duplicado tarjeta de residente | 5,00 |
| 1.6 | Realización de análisis clínicos de contraste | |
| 1.6.1 | Análisis clínico para detectar los niveles de alcohol en sangre | 272,02 |
| 1.6.2 | Análisis clínico para detectar la presencia de drogas tóxicas, estupefacientes y/o sustancias psicotrópicas en el organismo | 307,77 |
| 1.7 | Informes de planes de autoprotección para la protección civil local. | 170,11 |
| 1.8 | Autorizaciones de solicitud de ocupación de la vía pública | |
| 1.8.1 | Empleo por MUDANZAS, GRÚAS MOVILES AUTOPROPULSADAS, ANDAMIOS, PARA MAQUINARIA DE TRABAJO Y OTRAS RESERVAS | |
| 1.8.1 | Tipo A – Vehículo pma ≤ 3.500 Kg + no medios Mecánicos externos | Autorización x Enterado 0,00 |
| 1.8.1 | Tipo B – Resto de vehículos | Autorización NO Enterado 40,79 |
| 1.8.1 | Empleo para ANDAMIOS | Autorización NO Enterado 40,79 |
| 1.8.1 | Empleo x GRÚAS | 40,79 |
| 1.8.1 | Tipo A – Vehículo 2/4 ejes | Autorización NO Tipus B – Vehículo 5/6 ejes Enterado Tipo C – Vehículo + ≥ 7 ejes 40,79 |
| 1.8.1 | Empleos x MAQUINARIA DE TRABAJO Y OTRAS RESERVAS | |
| Código | Descripción | Estado | Valor |
|--------|-----------------------------------------------------------------------------|--------------|-------|
| 156 | **1.8.1** Tipo A – Vehículo 10 m²
Tipo B – Vehículo 30 m²
Tipo C – Vehículo 30 m²
Tipo D – Vehículo 12 m² | Autorización NO Enterado | 40,79 |
| | **1.8.2** Empleos x RODAJES Y GRABACIONES
Autorizaciones de solicitudes de ocupación de la vía pública para rodajes de películas, videos, grabación televisivas, realización de maquetas y sesiones fotográficas
AUTOLIQUIDACIÓN | Autorización NO Enterado | 88,97 |
| | **1.8.3** Ocupaciones x RODAJES Y GRABACIONES mediante VUELOS DE DRONES
Autorizaciones de solicitudes de ocupaciones del espacio público para vuelos de drones
AUTOLIQUIDACIÓN | Autorización NO Enterado | 124,72 |
| | **1.9** Para la tramitación de licencia de terraza en espacio privado de uso público, de acuerdo con lo establecido en el artículo 3 apartado b) de la ordenanza municipal de terrazas | | 220,00 |
| | **1.10** Por los servicios de tramitación administrativa para el otorgamiento, duplicado o modificación de la autorización sanitaria de los establecimientos e instalaciones donde se realizan prácticas de tatuaje, piercing, micropigmentación y técnicas asimilables | | |
| | **1.10.1** Para el otorgamiento de la autorización sanitaria de funcionamiento, o el cambio de titularidad o las modificaciones múltiples de la autorización sanitaria ya otorgada | | 153,50 |
| | **1.10.2** Por duplicado o una modificación específica de la autorización sanitaria de funcionamiento | | 61,50 |
| | **1.11.1** Por los servicios de tramitación administrativa de identificación y registro de Vehículos de Movilidad Personal (VMP), bicicletas y ciclos de más de dos ruedas que desarrollen una actividad de explotación económica | | 19,00 |
| | **1.11.2** Por los servicios de tramitación administrativa de identificación y registro de Vehículos de Movilidad Personal (VMP), bicicletas y ciclos de más de dos ruedas para uso particular | | 9,50 |
| Epígrafe II | Informes, estudios y reproducciones de documentos de ámbito general |
|------------|------------------------------------------------------------------|
| | Euros |
2.1 Compulsas de documentos a instancia de particulares para presentar en administraciones ajenas al Ayuntamiento de Barcelona
- Por cada hoja a una cara 4,38
- Por cada hoja a doble cara 6,93
2.2 Comparecencias a instancia de particulares para presentar en administraciones ajenas al Ayuntamiento de Barcelona
- Para cada una 18,31
2.3 Fotocopias, con exclusión de los documentos que su reproducción tenga establecida una tarifa específica.
Por cada fotocopia:
- una sola cara 0,10
- las dos caras 0,12
2.4 Impresión en papel de imágenes ya digitalizadas
- DIN A-4 0,93
- DIN A-3 1,65
- DIN A-2 2,58
2.5 Reproducción de planos
Medidas estándar (sistema DIN A):
- DIN A0 (841×1189 mm) 12,00
- DIN A1 (594×841 mm) 8,30
- DIN A2 (420×594 mm) 4,50
Medidas no estándar:
- De 40 a 80 cm 4,21
- De 120 a 150 cm 9,63
- De 150 a 200 cm 11,74
2.6 Suministro de información urbanística informatizada plano 1:1.000
(€ / ha en soporte digital 5,97
2.7 Reproducción de microfilm
- Copia en papel de microfilm hecho 0,56
- Microfilm de microfilm 0,74
2.8 **Copia en papel**, mediante la maquinaria estándar disponible en las oficinas de gestión, de documentos existentes en soporte digital que se encuentren disponibles de forma directa desde estas oficinas, con exclusión de los documentos que su impresión tenga establecida una tarifa específica.
Por cada hoja:
- impreso a una sola cara 0,10
- impreso a doble cara 0,12
2.9 Digitalización, mediante la maquinaria estándar disponible en las oficinas de gestión, de documentos existentes en soporte papel, con exclusión de las digitalizaciones que tengan establecida una tarifa específica.
Por cada página: 0,05
2.10 Soporte de entrega de documentación en formato digital, cuando sea inviable su remisión por correo electrónico. - USB 5,50
2.11 Informes y estudios realizados por las diferentes áreas a instancia de parte
- para técnico superior y hora 31,38
- para técnico medio y hora 24,83
- para administrativo y hora 20,85
Epígrafe III
Reproducción y digitalización de documentos del Sistema Municipal de Archivos
| Descripción | Euros |
|------------------------------------------------------------------------------|-------|
| 3.1. Digitalitzaciones b/n y color (no incluye el soporte de entrega) | 3,1 |
| 3.1.1 Hasta DIN A3 (jpeg 150 dpi) | |
| Hasta DIN A3, copia de difusión: | |
| PDF/A o JPEG (resolución de referencia: 100 a 150 ppp) | 0,35 |
| 3.1.2 Hasta DIN A3 (tiff 300 dpi) | |
| Hasta DIN A3, copia de preservación: | |
| TIFF 6 (resolución de referencia: 300 ppp) | 4,12 |
| 3.1.3 A partir de DIN A2 (tiff 300 dpi) | |
| A partir de DIN A2, copia de difusión: | |
| PDF/A o JPEG (resolución de referencia: 100 a 150 ppp) | 1,00 |
| 3.1.4 Fotografía manual digital jpeg (6 mb aprox.) | |
| A partir de DIN A2, copia de preservación: | |
| TIFF 6 (resolución de referencia: 300 ppp) | 5,15 |
| 3.1.5 Fotografía manual digital tiff (50 mb aprox.) | |
| Fotografía manual digital\(^a\), copia de difusión: | |
| PDF/A o JPEG (resolución de referencia: 100 a 150 ppp). 6Mb aprox. | 7,20 |
| 3.1.6 Fotografía manual digital\(^a\), copia de preservación: | |
| TIFF 6 (resolución de referencia: 300 ppp). 50Mb aprox. | 18,00 |
3.2 Soporte de entrega (este precio debe añadirse al de digitalización)
3.2.1 Suministro DVD | 1,87 |
3.2.2 Suministro CD | 1,19 |
\(^a\) Nota aplicación tasa epígrafe III, apartados 3.1.5 y 3.1.6: El servicio de digitalización de documentación mediante fotografía manual digital, recogido en los apartados 3.1.5 y 3.1.6 del epígrafe III, será de aplicación cuando se produzca alguna de las siguientes circunstancias:
a) Cuando el estado de conservación del documento objeto de digitalización no haga posible el uso de escáneres o plotters, o se aconseje el uso de la fotografía manual digital, para minimizar su manipulación y garantizar la adecuada integridad y preservación. Este hecho lo determinará el centro de archivo en cuestión.
b) Cuando las dimensiones del documento objeto de digitalización (grandes formatos) no hagan posible el uso de escáneres o plotters, y requieran el uso de la fotografía manual digital. Este hecho lo determinará el centro de archivo en cuestión.
c) Cuando el usuario solicite expresamente, y de forma voluntaria, que la reproducción digital del documento sea realizada mediante fotografía manual digital.
Epígrafe IV Por los servicios de tramitación técnica y administrativa de las pruebas de acceso a las plazas convocadas de la oferta pública de empleo de la Administración municipal
Euros
4.1 Procesos de oferta pública de empleo de acceso a los grupos A1 y A2 con presentación de la solicitud por medios telemáticos 26,08
4.2 Procesos de oferta pública de empleo de acceso a los grupos B, C1, C2 y otras con presentación de la solicitud por medios telemáticos 16,12
4.3 Procesos de oferta pública de empleo de acceso a los grupos A1 y A2 con presentación de la solicitud por medios no telemáticos 52,16
4.4 Procesos de oferta pública de empleo de acceso a los grupos B, C1, C2 y otros con presentación de la solicitud por medios no telemáticos 32,24
4.5 Cuando los/las aspirantes sean personas que se encuentren en situación de desempleo y que no perciban ninguna prestación económica, según certificado expedido por la oficina del servicio de empleo correspondiente, o bien personas con discapacidad que acrediten una discapacidad igual o superior al 33 %, mediante certificado emitido por la institución competente, la cuota será cero.
En cuanto a la inclusión específicamente de una tarifa por las ocupaciones por rodajes y grabaciones mediante vuelos de drones y la determinación del sistema de autoliquidación para hacer efectiva la tasa que se deriva de estas ocupaciones, el Consell Tributari no tiene nada a objetar porque la propuesta simplemente especifica la norma para un supuesto concreto y establece el régimen de declaración en conformidad con derecho.
En relación con la distinción, en cuanto a tarifas, entre las copias de documentos de ámbito general en papel –a una y a doble cara– y su digitalización en varios formatos (DIN A3, DIN A2, Fotografías, etc.) y entrega, este Consell Tributari no tiene jurídicamente nada a objetar en cuanto que es una precisión que confiere más claridad a la norma y, en consecuencia, mayor seguridad jurídica a los ciudadanos.
En cuanto al resto de modificaciones previstas en este Anexo de tarifas para los servicios generales, en cuanto que contienen variaciones de cuantías y aspectos exclusivamente económicos, el Consell Tributari observa que ha sido incorporado en el expediente el estudio económico respectivo que justifica el establecimiento de las nuevas tarifas.
IV.- Conclusión
Una vez consideradas las observaciones formuladas por el Consell Tributari, el Ayuntamiento podrá continuar la tramitación del proyecto sometido a informe.
12.- Informe sobre la modificación de la Ordenanza fiscal 3.2 reguladora de las tasas por servicios de prevención, extinción de incendios y salvamento. (Exp. 1109/21)
El Consell Tributari, en sesión de 15 de septiembre de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona, y el artículo 2.1.b) de su Reglamento orgánico, emite informe relativo a la propuesta realizada por la Gerència de Pressupostos i Hisenda sobre la modificación de la Ordenanza Fiscal 3.2, reguladora de las Tasas por Servicios de Prevención, Extinción de Incendios y Salvamento. La solicitud de emisión de informe de fecha 21 de julio se acompañó en la misma fecha de los siguientes documentos: (i) Propuesta de texto de proyecto normativo; (ii) Informe económico realizado por el Departament d’Administració Econòmica i Contractació de la Gerència de Seguretat i Prevenció, y (iii) Informe Jurídico realizado por la Direcció de Serveis d’Assessorament Jurídic de la Gerència de Seguretat i Prevenció.
El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Introducción
El procedimiento para la modificación de la regulación general de los tributos locales tendrá que ajustarse a las previsiones legales contenidas en los artículos 15-17 del RDLegislatiu 2/2004, de 5 de marzo, por el cual se aprueba el Texto refundido de la ley reguladora de las haciendas locales (TRLRHL), y el expediente tendrá que contener toda la documentación exigida por la normativa aplicable. El expediente contiene los documentos e informes mencionados en el párrafo primero de este informe.
Las normas sobre las que se solicita emisión de informe a este Consell se refieren al Anexo de la OF 3.2, reguladora de las Tasas por Servicios de Prevención, Extinción de Incendios y Salvamento, en los términos expuestos en el número siguiente. Además se refiere a la Disposición final de la Ordenanza en la cual se establece la fecha de su entrada en vigor.
II.- Sobre la legalidad del proyecto normativo
Las normas afectadas por la propuesta de modificación son las siguientes:
Artículo 6º Tarifas
“Las cuotas a satisfacer por los servicios de extinción de incendios serán el resultado de aplicar las tarifas siguientes en la base establecida en el artículo anterior.
SERVICIO DE EXTINCIÓN DE INCENDIOS
Cuotas por servicio de intervención
Apartado/Concepto
Importe €
1.1 Cuota 224,10
La cuota de 213,97€ es de aplicación en todos los servicios mencionados en el artículo 2º de esta Ordenanza siempre que se cumplan los condicionantes siguientes:
1º Cuando la duración máxima del servicio sea una hora.
2º Cuando en la intervención no se utilicen materiales de los mencionados en el punto 4 de este artículo.
Servicio de vehículos (personal y material)
Apartado/Concepto
Importe €
2.1 Autobomba ligera tipo B-100. Por hora o fracción 291,68
2.2 Autobomba pesada tipo B-200 o B-300. Por hora o fracción 335,65
2.3 Autobomba grande incendio tipo B-400. Por hora o fracción 467,41
2.4 Escalera o brazo articulado pesado => 30m. Por hora o fracción 322,20
2.5 Escalera < 20m. Por hora o fracción 371,70
2.6 Vehículo de salvamento (tipo C). Por hora o fracción 288,17
2.7 Ambulancia. Por hora o fracción 176,95
2.9 Vehículo especial (tipo J). Por hora o fracción 222,85
2.10 Furgón de transporte (tipo F). Por hora o fracción 87,39
2.11 Embarcación neumática. Por hora o fracción 186,75
Material
Apartado/Concepto
Importe €
3.1 Puntal triangular. Por día o fracción 50,91
3.2 Puntal estabilizador de tracción-compresión. Por día o fracción 47,97
3.3 Puntal telescópico. Por día o fracción 11,04
3.4 Tablón de 4 m. Por día o fracción 8,57
3.5 Red protectora. Por día o fracción 13,69
3.6 Cuerda comanda de 20 m. (por cada uso) 11,59
Préstamo de ropa y equipos de intervención del SPEIS
Apartado/Concepto
Importe €
4.1 Equipo de intervención sin equipo respiratorio (ERA) 122,43
4.2 Equipo de intervención con equipo respiratorio (ERA) 179,40
4.3 Manga 51,58
NOTA: El material con tarifa por día o fracción se facturará por un importe máximo a su valor de reposición.
Espacio Bomberos – Parque de la Prevención
Apartado/Concepto
5.1 Entradas por acceso a la exposición permanente
- Entrada Ordinaria 2,50
- Entrada Reducida 1,50
- Entrada gratuita 0,00
5.2 Salas de Formación
- Sala 1 (53,60 m²) - día 300,00
- Sala 1 (53,60 m²) – medio día 180,00
- Sala 2 (37,80 m²) - día 250,00
- Sala 2 (37,80 m²) – medio día 120,00
- Unificación salas de formación (Sala 1 + Sala 2) - día 450,00
- Unificación salas de formación (Sala 1 + Sala 2) - medio día 250,00
6 Cesión de espacios con reducción de las tarifas
- Parque Eixample - día 425,18
- Parque Vall d’Hebron - día 460,41
- Parque Sant Andreu - día 400,86
- Parque de Llevant - día 402,85
- Parque Montjuïc - día 464,18
- Parque de Zona Franca - día 383,57”
Las modificaciones propuestas afectan la cuantía de las cuotas tributarias a satisfacer como consecuencia de la prestación del “Servicio de extinción de incendios” y se corresponden con el ejercicio de la potestad tributaria reconocida a los entes locales en el artículo 133.2 de la CE en concordancia con lo que prevén los artículos 137 y 142 de la misma Constitución. Ningún problema de legalidad hay que oponer a la norma propuesta. El expediente consta además con el preceptivo informe económico que tiene como finalidad fundamentar las propuestas de modificación cuantitativa señaladas.
Se constata que en el número 1, “Cuotas por servicio de intervención”, apartado 1.1 se establece: “La cuota de 213,17…” Pues bien respecto de esta norma hay que señalar que la cuota propuesta no coincide con la prevista en la misma con lo cual hay discordancia entre las dos. Entiende el Consell Tributari que en el caso de tratarse de un error tiene que ser enmendado.
Disposición final
“La presente Ordenanza, aprobada definitivamente por el Plenario del Consell Municipal en fecha XX de diciembre de 2021, empezará a regir a partir del 1 de enero de 2022 y continuará vigente mientras no se acuerde la modificación o derogación.”
Respecto de la Disposición final, que prevé la fecha de entrada en vigor de la propuesta de la OF de referencia, no hay que oponer ninguna duda de legalidad.
III.- Conclusión
Por todo lo que se ha dicho, el Consell Tributari no observa, en la propuesta de texto de la Ordenanza sometida a su consideración, ninguna infracción del ordenamiento jurídico con las precisiones puestas de manifiesto en el cuerpo del informe.
13.- Informe sobre la modificación de la Ordenanza fiscal 3.3 reguladora de las tasas por servicios urbanísticos. (Exp. 1110/21)
El Consell Tributari, en sesión de 15 de septiembre de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona, y el artículo 2.1.b) de su Reglamento orgánico, emite informe relativo a la propuesta realizada por la Gerència de Pressupostos i Hisenda sobre la modificación de la Ordenanza Fiscal 3.3, reguladora de Tasas por Servicios Urbanísticos. La solicitud de emisión de informe de fecha 21 de julio de 2021 se acompañó en la misma fecha con los siguientes documentos: (i) Propuesta de texto de proyecto normativo; (ii) Informe de Costes realizado por la Direcció de Serveis de Llicències de la Gerència d’Urbanisme, (iii) Informe Justificativo Técnico y Económico realizado por la Gerència de l’Àrea d’Ecologia Urbana, y (iv) Informe Justificativo de los Cambios realizado por la Direcció de Serveis de Llicències de la Gerència d’Urbanisme. El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Introducción
El procedimiento para la modificación de la regulación general de los tributos locales tendrá que ajustarse a las previsiones legales contenidas en los artículos 15-17 del RDLegislativo 2/2004, de 5 de marzo, por el cual se aprueba el Texto refundido de la ley reguladora de las haciendas locales (TRLRHL), y el expediente tendrá que contener toda la documentación exigida por la normativa aplicable. El expediente contiene los documentos e informes mencionados en el párrafo primero de este informe.
Las normas sobre las que se solicita emisión de informe a este Consell se refieren al Anexo de la OF 3.3 reguladora de Tasas por Servicios Urbanísticos en los términos expuestos en el número siguiente. Además se refiere a la Disposición final de la Ordenanza que establece la fecha de su entrada en vigor.
II.- Sobre la legalidad del proyecto normativo
Las normas afectadas por la propuesta de modificación son –con transcripción, en su caso, del texto anterior que se presenta rayado– las siguientes:
Anexo
“TARIFAS
Epígrafe I. Obras.
Las calificaciones de obras mayores o menores son las que disponen la legislación vigente, las ordenanzas metropolitanas de edificación, la Ordenanza municipal reguladora de los procedimientos de intervención municipal en la tramitación de obras, y el resto de normativa urbanística.
Las cuotas exigibles son las siguientes (se detallan las actuaciones de las licencias y sus códigos según el artículo 3 y anexo I de la Ordenanza reguladora del procedimiento de intervención municipal en las obras):
1.1. Licencia de obras, en las cuales la cuota se obtiene mediante el producto de la superficie de la obra en la que se actúa en m² por el módulo de 4,96 €/m² (con un mínimo de 385€);
- Construcción y edificación de nueva planta. (1a-OMA) (O-1a)
- Obras de gran rehabilitación que suponen una actuación global en todo el edificio y que compuerta, además, alguna de las actuaciones siguientes: incremento de volumen o techo edificable; incremento del número de viviendas, departamentos o unidades funcionales existentes anteriormente; cambio del uso principal del edificio; redistribución general de espacios con modificación de elementos comunes del edificio (fachada, núcleos de comunicación vertical, patios). (1b1-OMA) (O-1b1)
- Obras que suponen la sustitución del edificio, aunque se mantenga la fachada o algún elemento estructural. (1b2-OMA) (O-1b2)
- Superficie incrementada Superficie construida incrementada correspondiente al volumen o techo edificable sin intervención global en el edificio. (1c-OMA) (O-1c)
- Construcciones prefabricadas. (1j-OMA) (O-1j)
1.2. Las licencias de obras no incluidas en el apartado anterior tendrán una cuota fija de 385 €.
1.3. Comunicados (según Ordenanza Reguladora de los Procedimientos de Intervención Municipal en las Obras, ORPIMO):
- Comunicados de obras con proyecto técnico 51 €
- Comunicados de obras con documentación técnica 43 €
1.4. Tasas por la prórroga de licencias de obras mayores, comunicados de obras y declaraciones responsables:
- Prórrogas de licencias de obras mayores. 206 €
- Prórrogas de comunicados con proyecto técnico 160 €
- Prórrogas de comunicados con documentación técnica 114 €
1.5. Tasas por la realización de informes de idoneidad técnica:
- Informe Previo de Patrimonio 65€
- Licencias de obras del apartado 1.1 (con un mínimo de 240€) 1,28 €/m²
- Licencias de obras mayores del apartado 1.2 240 €
- Comunicados de obras con proyecto técnico 269 €
- Comunicados de obras con documentación técnica y declaraciones responsables 185 €
1.6. Por la realización de informes sobre obras mayores:
- Informes de viabilidad de anteproyectos de obras mayores. 596 €
- Informes de viabilidad de obras de rehabilitación. 184 €
- Por cualquier otro informe relativo a obras. 57 €
1.7. Legalización de obras: la cuota es la que correspondería a la solicitud de la licencia necesaria para las obras realizadas o la presentación de la correspondiente comunicación.
Epígrafe II. Actividades, establecimientos e instalaciones
Las cuotas exigibles son las siguientes:
2.1 Por la tramitación de la autorización municipal o del Informe municipal de la autorización ambiental de la Generalitat, correspondientes a las actividades e instalaciones del anexo I de la Ley 20/2009 2.295 €
2.2 Por la tramitación de la licencia ambiental correspondiente a las actividades e instalaciones del anexo II de la Ley 20/2009, y de las licencias de establecimientos reguladas a la Ley 11/2009, de 6 de julio, de regulación administrativa de los espectáculos públicos y las actividades recreativas 1.555 €
2.3 Por la tramitación de la licencia municipal sectorial de centros de culto y actos extraordinarios y licencia de edificio de viviendas de uso turístico. 227 €
2.4. Por la tramitación de la licencia comercial de establecimientos de superficie comprendida entre 2.500 m² y 5.000 m². 754 €
2.5 Por la tramitación de la licencia de usos y obras provisionales 227 €
2.5-2.6 Por los procedimientos de revisión periódica para la renovación de la autorización, correspondientes al anexo I y II de la Ley 20/2009, la tasa a satisfacer será el 40% de la que correspondería en caso de tratarse de la autorización inicial. 2.6-2.7 Por los procedimientos de control periódico, correspondiente al anexo correspondientes a los anexos I y II, de la OMAIA 227 €
2.7-2.8 Por la legalización de actividades e instalaciones sin licencia, según el procedimiento que proceda, en cumplimiento de una orden de la Administración, la tasa a satisfacer será igual a la que correspondería por la tramitación de la autorización inicial, de la licencia inicial o de la comunicación previa. 2.8-2.9 Actos extraordinarios de control de las actividades que requieran la realización de dictámenes periciales, mediciones sonoras o pruebas analíticas:
- Por cada dictamen pericial: el coste real del dictamen
- Por cada medición sonora: el coste real del dictamen
- Por cada prueba analítica: el coste real del dictamen
- Otras mediciones realizadas por Entidades colaboradoras 300 €
2.9-2.10 Por la realización de informes de actividades:
- Informe urbanístico de compatibilidad relativo a las actividades e instalaciones comprendidas en los anexos I de la Ley 20/2009, de 4 de diciembre, de prevención y control ambiental de las actividades, la tasa a satisfacer, por cada informe solicitado, son 596 €
- Informe urbanístico de compatibilidad relativo a las actividades e instalaciones no comprendidas en los anexos II y III en el anexo I de la Ley 20/2009, de 4 de diciembre, de prevención y control ambiental de las actividades 184 €
- Informes previos regulados en el Plan Especial Urbanístico en la Ordenación de los Establecimientos de Alojamiento Turístico, Albergues de Juventud, Residencias Colectivas de Alojamiento Temporal y Viviendas de Uso Turístico en la Ciudad de Barcelona (PEUAT) 184 €
- Informes previos de actividades reguladas en el Plan de usos en régimen de distancia y/o densidad 57,114 €
Por cualquier otro informe previo de actividades 57 €
Epígrafe III. Concesión de licencias o autorizaciones para obras y instalaciones con motivo de la ocupación de la vía pública
3.1. Construcción de barracas y quioscos en la vía pública para venta, exposición o similares
3.2. Albañales
A todos los elementos precedentes, hay que aplicar una única tarifa: 171,57 €
Epígrafe IV. Colocación de carteles publicitarios
4.1. Construcción de carteleras.
Por cada módulo de 3 x 4 200,48 €
4.2. Por la instalación de letreros de identificación o publicitarios en el coronamiento, la cubierta o la medianera de un edificio 1,063,11 €
4.3. Por la legalización de colocación de carteles publicitarios sin licencia, y por la legalización de letreros en el coronamiento, cubierta o la medianera de un edificio según el procedimiento que se proceda, en cumplimiento de una orden de la Administración, la tasa a satisfacer será igual a la que correspondería por la tramitación de la autorización inicial, de la licencia inicial o de la comunicación previa.
4.4. La tasa por la prórroga de las licencias de colocación de carteles publicitarios y de letreros publicitarios en el coronamiento, cubierta o medianera de un edificio será del 50% del importe que correspondería en caso de petición de nueva licencia.
Epígrafe V. Inspección de ejecución de obras a instancia de particulares
5.1. Por la inspección de la ejecución de obras en la vía pública y para su recepción hay que abonar las tasas siguientes:
a) Conexiones ordinarias, sondajes y reparaciones de cualquier tipo en la vía pública, por unidad 42,23 €
b) Obras por nuevas instalaciones en la vía pública, por hm o fracción 169,70 €
5.2. Por la realización de ensayos de la calidad de las obras se tienen que abonar las tasas siguientes:
a) Obras en la vía pública de reparación y conexión, por unidad 48,88 €
b) Obras en la vía pública para nuevas instalaciones.
Según los ensayos practicados, con un mínimo por hm o fracción. 168,92 €
c) Obras de construcción, reconstrucción o supresión de vados, por unidad 58,49 €
d) Obras de construcción o reconstrucción de aceras, por cada 25 m² o fracción 58,49 €
5.3. Por la inspección de obras de edificación practicada a instancia particular.
Por informe 84,46 €
Por informe certificado 126,70 €
Epígrafe VI. Tramitación de expedientes contradictorios de ruina
Por la tramitación de cada expediente 2.456,78 €
Epígrafe VII. Parcelaciones y Propiedad Horizontal
7.1. Por la tramitación de cada expediente de licencia de parcelación o de licencia de constitución o modificación de régimen de propiedad horizontal o constitución o modificación de un complejo inmobiliario 705 €
7.2. Por la tramitación de expedientes de declaración de innecesariedad de las licencias del apartado 7.1 y otros informes relacionados con habitabilidad y vivienda 105 €
Epígrafe VIII. Actas de información urbanística
8.1. Informe urbanístico 57 €
8.2. Certificado de régimen urbanístico 105 €
8.3. Planos de alineaciones y rasantes, cesiones y afectaciones 57 €”
Con carácter general las modificaciones propuestas se adaptan al bloque de la legalidad que les resulta aplicable. En particular hay que señalar que afectan básicamente a los Epígrafes I y II del Anexo de la Ordenanza en la cual se establecen las cuantías que se tienen que satisfacer por la realización del hecho imponible tipificado en su artículo 2. Respecto del primero de ellos “Epígrafe I. Obras”, hay que distinguir entre las modificaciones que suponen exclusivamente adaptación a la numeración a que se refiere la Ordenanza prevista en su párrafo segundo y la que se relaciona con la inclusión del término “construida” del apartado 1.1, párrafo cuarto.
En el párrafo 1.5 se incorpora la cuantificación de la tasa correspondiente al denominado “Informe Previo de Patrimonio” que se encuadra plenamente en el artículo 2 de la Ordenanza, dado que en su número 1.2g) se incluye “Tramitación de informes”. Ningún reproche de legalidad hay pues que realizar respecto de la modificación propuesta.
Respecto del “Epígrafe II. Actividades, establecimientos e instalaciones”, se proponen modificaciones en virtud de las cuales se cuantifican las tasas correspondientes a la tramitación de “el Informe municipal de autorización ambiental de la Generalitat” (número 2.1 de la propuesta) y “Por la tramitación de la licencia de usos y obras provisionales”. Pues bien, en ambos casos se adaptan plenamente en el artículo 2 de la Ordenanza, número 1, párrafo 1.2 g). Aparte de esto, hay que resaltar que la misma ordenanza se remite, en relación con la primera de las modificaciones, a la ley que lo prevé, Ley 20/2009, de 4 de diciembre, de prevención y control ambiental de las actividades, y respecto de la segunda hay que mencionar que está previsto en el Decreto Legislativo 1/2010, de 3 de agosto, por el que se aprueba el Texto Refundido de la Ley de urbanismo, tal como se declara en “el informe justificativo de los cambios” que acompaña esta propuesta. Se acompaña además la memoria económica prevista en el artículo 25 del TRLRHL que está en la base de estas modificaciones y que afectan a la cuantificación de la tasa.
Disposición final
“Esta Ordenanza, aprobada definitivamente por el Plenario del Consell Municipal en fecha XX de diciembre de 2021, entrará en vigor a partir del 1 de enero de 2022. Mientras no se acuerde la modificación o derogación, continuará vigente la aprobada en este acto.”
En la disposición final se prevé la fecha de la posible entrada en vigor de la propuesta de la OF a que se refiere este informe. No hay que oponer ninguna duda de legalidad.
III.- Conclusión
Por todo lo que se ha dicho, el Consell Tributari no observa, en la propuesta de texto de la Ordenanza sometida a su consideración, ninguna infracción del ordenamiento jurídico con las precisiones puestas de relevo en el cuerpo del informe.
14.- Informe sobre la modificación de la Ordenanza fiscal 3.8 reguladora de las tasas por prestaciones de la Guardia Urbana y circulaciones especiales. (Exp. 1111/21)
El Consell Tributari, en sesión de 15 de septiembre de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona, y el artículo 2.1.b) de su Reglamento orgánico, emite informe relativo a la propuesta realizada por la Gerència de Pressupostos i Hisenda sobre la modificación de la Ordenanza Fiscal 3.8, reguladora de las Tasas por Prestaciones de la Guardia Urbana y Circulaciones Especiales. La solicitud de emisión de informe de fecha 21 de julio de 2021 se acompañó en la misma fecha de los siguientes documentos: (i) Propuesta de texto de proyecto normativo; (ii) Informe de la Asesoría Jurídica del Ayuntamiento, de fecha 30 de junio de 2021; y (iii) Informe económico del Departament d’Administració Econòmica i Contractació, Gerència de Seguretat i Prevenció, de la misma fecha. El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Introducción
La modificación de la OF 3.8 que se somete a informe afecta exclusivamente al Anexo de Tarifas y consiste en la modificación de su importe.
II.- Sobre la legalidad del proyecto normativo
El procedimiento para la modificación de la Ordenanza fiscal (OF) tendrá que ajustarse a las previsiones contenidas en los artículos 15 a 19 del TRLRHL y el expediente tendrá que contener toda la documentación exigida por la normativa aplicable, incluyendo el preceptivo informe económico-financiero que valore las consecuencias presupuestarias derivadas de la aprobación de la Ordenanza y, en el caso de las tasas por la utilización privativa o el aprovechamiento especial del dominio público, o para financiar total o parcialmente los nuevos servicios, los informes técnico-económicos en los cuales se ponga de manifiesto el valor de mercado o la previsible cobertura del coste de aquellos respectivamente, exigidos por el artículo 25 del TRLRHL.
En el presente caso, consta en el expediente la documentación que se reseña en el encabezamiento de este informe.
Sin perjuicio de lo que se ha afirmado, el Consell Tributari realiza las siguientes precisiones y observaciones a la propuesta normativa que se le somete a informe:
III.- Observaciones
Como se ha dicho anteriormente, la modificación de la OF 3.8 que se somete a informe afecta exclusivamente al Anexo de Tarifas y consiste en la modificación de los importes correspondientes, los cuales quedan fijados de la siguiente manera:
ANEXO TARIFAS
| Epigrafe/Concepto | Importe € |
|----------------------------------------------------------------------------------|-----------|
| I Prestaciones de la Guàrdia Urbana | |
| 1.1 Por agente y hora diurna | 59,81 |
| Por agente y hora nocturna o festiva | 63,78 |
| 1.2 Por la prestación de servicios extraordinarios de vigilancia | |
| Por servicio, agente y hora diurna | 59,81 |
| Por servicio, agente y hora nocturna o festiva | 63,78 |
| Por servicio, caporal y hora diurna | 63,26 |
| Por servicio, caporal y hora nocturna o festiva | 66,46 |
| Por servicio, sargentos y hora diurna | 66,17 |
| Por servicio, sargentos y hora nocturna o festiva | 69,06 |
| Por servicio, motorista y hora diurna | 65,86 |
| Por servicio, motorista y hora nocturna o festiva | 69,07 |
| Por servicio, coche patrulla y 2 guardias/hora | 106,69 |
| II Circulaciones especiales y conducción, vigilancia y acompañamiento de vehículos| |
| 2.1 Por cada autorización de vehículo sin acompañamiento | 31,89 |
| 2.2 Por cada motorista y hora o fracción que acompañe vehículo diurno | 65,85 |
| 2.3 Por cada motorista y hora o fracción que acompañe vehículo nocturno | 70,78 |
| 2.4 Por cada autorización anual por circular un vehículo especial sin carga y sin acompañamiento (semirremolque, conjunto no excederá de 20 metros/longitud, 3 metros/anchura y 4,5 metros/altura) | 319,36 |
| 2.5 Por cada autorización anual, por circular un vehículo especial con carga e itinerario exclusivo de Ronda Litoral (B-10) Sur hasta el Puerto de Barcelona | 374,75 |
| 2.6 Por cada autorización de transportes especiales hasta un total de 115 toneladas y/o 12,6 TN por eje. Tramitación general únicamente de Guardia Urbana | 26,61 |
| 2.7 Por cada autorización de transportes especiales superiores a 115 toneladas y/o 12,6 TN por eje, que necesite de intervención de otras dependencias municipales | 70,01 |
En el preceptivo y detallado estudio económico justificativo que acompaña la propuesta se pone de manifiesto de manera expresa que la cuantía de las tasas propuestas para 2022 “no exceden el coste total de cada una de las prestaciones de la Guardia Urbana sujetas”, hecho que acredita el cumplimiento del principio de equivalencia del artículo 24.2 del TRLRHL, de acuerdo con la interpretación contenida en la STS de 8 de octubre de 2010, derivada de las SSTC 296/1994 y 16/2003.
IV.- Conclusión
Por todo lo que se ha dicho, el Consell Tributari no observa, en la propuesta de texto de la Ordenanza sometida a su consideración, ninguna infracción del ordenamiento jurídico con las precisiones y observaciones puestas de relevo en el cuerpo del presente informe.
15.- Informe sobre la modificación de la Ordenanza fiscal 3.9 reguladora de las tasas por la utilización privativa o el aprovechamiento especial del dominio público local y la prestación de otros servicios a favor de explotadores de servicios de telecomunicaciones para extender redes de comunicaciones electrónicas. (Exp. 1112/21)
El Consell Tributari, en sesión de 15 de septiembre de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona, y el artículo 2.1.b) de su Reglamento orgánico, emite informe relativo a la propuesta realizada por la Gerència de Pressupostos i Hisenda sobre la modificación de la Ordenanza Fiscal 3.9, reguladora de Tasas por la Utilización privativa o el aprovechamiento especial del dominio público local y la prestación de otros servicios a favor de explotadores de servicios de telecomunicaciones para extender redes de comunicaciones electrónicas. A la solicitud de emisión de informe de fecha 2 de julio de 2021 se acompaña exclusivamente la nueva propuesta de proyecto normativo, dado que la propuesta que aquí se informa se limita a recoger las observaciones ya formuladas en el informe 176/20, aprobado por el Consell Tributari en fecha 7 de octubre de 2020.
El Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Introducción
El procedimiento para la aprobación de la ordenanza tendrá que ajustarse a las previsiones contenidas en los artículos 15, 16 y 17 del TRLRHL y el expediente tendrá que contener toda la documentación exigida por la normativa aplicable, incluyendo el informe económico-financiero que valore las consecuencias derivadas de la aprobación de la Ordenanza. En este caso, consta en el expediente la documentación ya señalada.
II.- Sobre la legalidad del proyecto normativo
Constituye el objeto de este informe la modificación de la Ordenanza 3.9 reguladora de Tasas por la Utilización privativa y el aprovechamiento especial del dominio público local y la prestación de otros servicios a favor de explotadores de servicios de telecomunicaciones para extender redes de comunicaciones electrónicas. La propuesta normativa se sitúa básicamente en el ámbito del régimen jurídico de los elementos de identificación de la Tasa. Así mismo regula determinados aspectos de su cuantificación.
Se puede afirmar que con carácter general la propuesta normativa presentada a consideración del Consell Tributari se adapta al conjunto de normas que regula los tributos locales. En particular en los artículos 20 y siguientes del TRLRHL. Aún así se realizan las siguientes precisiones y observaciones:
Artículo 2º Hecho imponible
“2. A efectos de esta ordenanza fiscal se entienden por servicios asociados todas las actuaciones administrativas necesarias para qué sea efectivo el uso privativo de los bienes del dominio público correspondientes, entre otros, los necesarios para validar la viabilidad y garantizar la continuidad de los servicios existentes, los de gestión tanto para el control administrativo (inventario, gestión económica y legal) como para el control técnico de los bienes ocupados (inspecciones, modificaciones y afectaciones), así como los necesarios para garantizar el mantenimiento y un desarrollo razonable del servicio o actividad.
Así mismo, se entienden por servicios vinculados, todas las actuaciones necesarias para qué sea efectivo el uso privativo de los bienes del dominio público con requerimientos específicos y que por las características especiales tengan que ser realizadas por los entes competentes en la materia como son, entre otros, la viabilidad, el proyecto, la instalación y el desmontaje de conductas en el interior del alcantarillado.
3. De conformidad con lo establecido en el artículo 1º de esta ordenanza, no se encuentran sujetas a esta tasa las empresas sujetas a la tasa establecida en la ordenanza fiscal 3.11, relativa a la utilización privativa o el aprovechamiento especial del dominio público municipal, a favor de empresas explotadoras de servicios de suministros de interés general, y las empresas sujetas a la tasa establecida en la ordenanza fiscal 3.16, relativa a la utilización privativa o el aprovechamiento especial del dominio público municipal, a favor de empresas explotadoras de servicios de telefonía móvil, en relación a los aprovechamientos grabados en las mencionadas ordenanzas fiscales.”
Artículo 5º Exenciones
“c) Los obligados tributarios que hayan participado en la financiación de las infraestructuras objeto de esta tasa, en relación a las partes que ocupen en virtud de su participación siempre y cuando ocupen la parte correspondiente a su participación, como por ejemplo las galerías del ámbito 22@.”
Artículo 6º Devengo de la tasa y periodo impositivo
“1. Esta tasa se devenga en el momento en que se inicia la utilización privativa o el aprovechamiento especial del dominio público municipal y la prestación de servicios de gestión municipal sobre el dominio público estatal, aunque no se haya solicitado u obtenido la correspondiente licencia.”
La propuesta normativa expresada en los preceptos transcritos se adecua a lo que señala el informe emitido por el Consell Tributari, aprobado el día 7 de octubre de 2020, número 176/20.
En cuanto a la modificación propuesta en relación con el artículo 2, HI, hay que señalar que en el citado informe se analicen los conceptos “servicios asociados” y “servicios vinculados” recomendando, respecto de estos últimos, la conveniencia de “señalar con precisión que son servicios públicos diferentes de los previstos en el
artículo 2 del proyecto de ordenanza en el análisis al cual nos remitimos”, es decir, de los servicios asociados.
Pues bien, de acuerdo con esta afirmación, el artículo 2 de la propuesta, mediante la redacción de un nuevo párrafo -segundo- tiene por objeto, en primer lugar, definir los dos tipos de servicios delimitando así el elemento objetivo del hecho imponible. Las definiciones correspondientes, en la medida que se adaptan a los elementos fijados en el mencionado informe que los vincula, el primero, a servicios que se unen para conseguir un fin y, los segundos, a servicios independientes que se funden uno en el otro, se adecuan al ordenamiento jurídico.
En segundo lugar incorpora un tercer párrafo en el cual se establece la incompatibilidad entre la aplicación de esta tasa y las reguladas en las Ordenanzas fiscales 3.11 –relativa a la utilización privativa o el aprovechamiento especial del dominio público municipal, a favor de empresas explotadoras de servicios de suministros de interés general– y en la ordenanza fiscal 3.16 –relativa a la utilización privativa o el aprovechamiento especial del dominio público municipal, a favor de empresas explotadoras de servicios de telefonía móvil– en relación a los aprovechamientos grabados en las mencionadas ordenanzas fiscales. Al respecto regula un supuesto de no sujeción que afecta con carácter general a todos los sujetos que se encuentren en el ámbito de aplicación de estas últimas ordenanzas. No hay reproche de legalidad en la medida que responde al ejercicio de la potestad tributaria atribuida en el artículo 133.2 de la CE así como en los artículos 137, 140 y 142 de la CE.
Respecto de los artículos 5 y 6 de la Ordenanza, las modificaciones se adaptan plenamente a aquello señalado en el informe a que se está haciendo referencia.
Artículo 7º Cuota tributaria
“La cuantía de las tasas reguladas en la presente ordenanza será la siguiente: Constituye la cuota tributaria, la contenida en las tarifas que figuran en el Anexo, conforme a lo previsto en los artículos 24.1.a) y 24.2) del TRLRHL, por la utilización privativa o el aprovechamiento especial del dominio público local, y al previsto en el artículo 24.2 del TRLRHL por los servicios asociados.
El importe de las tasas previstas en esta ordenanza se fija tomando como referencia el valor que tendría en el mercado la utilidad derivada de esta utilización o aprovechamiento, como si los bienes afectados no fueran de dominio público, y por los servicios asociados teniendo en cuenta los costes directos e indirectos, y los necesarios para garantizar el mantenimiento y un desarrollo razonable del servicio. Todos ellos adoptados a la vista del correspondiente de un informe técnico-económico en el cual se pone de manifiesto el valor de mercado y los costes de los servicios asociados a partir de las siguientes variables: En concreto:
Para el aprovechamiento de bienes del dominio público por ocupaciones en subsuelo, de acuerdo con las recomendaciones de la Comisión Nacional de los Mercados y la Competencia (CNMC), se consideran los precios de referencia de la oferta pública MARCo, que establece las obligaciones y regula las condiciones en que TESAU, como operador con peso significativo de mercado (incumbente), tiene que poner a disposición de terceros operadores sus infraestructuras para el despliegue de fibra óptica: La oferta MARCo está siendo ampliamente utilizada por los operadores de
telecomunicaciones y ha establecido, de facto, unos precios de referencia en el sector. Para el aprovechamiento de bienes del dominio público por ocupación de espacios, se determina en base al precio mensual medio en Barcelona por el alquiler de vivienda con un factor corrector por la distorsión en el precio de mercado que afecta en los edificios con una antena de telefonía móvil cercano. Así mismo, También se tienen en cuenta los costes necesarios para garantizar el mantenimiento y el servicio. Para el aprovechamiento de bienes del dominio público para sistemas y equipos de radiocomunicaciones, se determina en base a los valores establecidos en los puntos anteriores.
En cuanto a la cuota tributaria de carácter único correspondiente a los servicios asociados (vialidad, replanteo, alta, hora adicional), el importe se establece en función del coste directo asociado a la realización y tramitación de la actividad de referencia, a partir de los costes de retribución del personal que interviene en el proceso y los tiempos de dedicación necesario para prestar una unidad de servicio. En consecuencia, la cuota tributaria de la tasa está contenida en el Anexo de Tarifas que forma parte de esta ordenanza, en el cual, con la metodología empleada, ha obtenido y recogido la cuota tributaria en cada caso.”
En este precepto también se recogen a todos los efectos las recomendaciones que el Consell Tributari emitió en el informe 176/20 al que se está haciendo referencia. Así, en su página 13, párrafo segundo, se señala que “A tal efecto, en el Informe Económico, incluido en el expediente y exigido en el artículo 25 del TRLRHL, se realiza un análisis detallado respecto de cada uno de los conceptos fijados en el Anexo del proyecto de ordenanza que expresen el mandato contenido en los artículos del proyecto de Ordenanza y 24.1.a del TRLRHL, especificando los parámetros, magnitudes y método de cálculo que sirven para concretar este valor así como la incidencia que el valor de mercado tiene en su determinación. Parámetros y magnitudes que como se ha dicho se concretan en el Anexo de acuerdo con el hecho imponible. Contiene, así mismo el citado informe, los conceptos y magnitudes con los cuales se cuantifica la utilidad derivada de la ocupación del dominio público, págs. 7-11. En este sentido, podría ser conveniente incorporarlos en el texto del artículo 7, de manera básica, para así fundamentar el parámetro, las magnitudes y el tipo de gravamen que cuantifican, a todos los efectos este tributo.”
La propuesta normativa describe los mencionados parámetros y magnitudes y por tanto no hay que realizar ningún reproche de legalidad, en este punto concreto. No obstante, en el número uno de este artículo 7 se lee que “La oferta MARCo está siendo ampliamente utilizada por los operadores de telecomunicaciones y ha establecido, de facto, unos precios de referencia en el sector”. Pues bien, considera el Consell Tributari que esta previsión no añade nada a la norma, al no incluir ningún mandato, limitándose en la emisión de una opinión sobre la validez de unos precios no vinculantes. Por este motivo entiende que se tiene que suprimir de la propuesta normativa al ser ajena a la naturaleza y función de esta última.
Art. 8º Normas de gestión
“1. Las cantidades exigibles conforme a las tarifas, se liquidarán y notificarán por cada aprovechamiento solicitado o realizado y por cada utilización privativa de la siguiente forma:
a) En los supuestos de concesiones de nuevos aprovechamientos, junto con la solicitud de autorización para disfrutar del aprovechamiento especial, los obligados tributarios tendrán que presentar una declaración con el contenido siguiente: Para cada instalación tendrán que detallar los tipos de elementos (de acuerdo con el Cuadro de tarifas que figura en el anexo de la ordenanza fiscal) y las unidades correspondientes de ocupación y en su caso, la referencia catastral de la parcela o parcelas de dominio público en las cuales se sitúan, o en su defecto las correspondientes coordenadas ETRS89.
b) En supuestos de aprovechamientos o utilizaciones ya existentes o autorizadas, el pago de la tasa se efectuará en el primer trimestre de cada año. Dado que se trata de una tasa con devengo periódico anual, estos supuestos serán objeto de un padrón con el contenido y requisitos que al efecto establece la Ordenanza fiscal general. Las cuotas de la tasa incluidas en el padrón serán liquidadas, notificadas y puestas al cobro en las fechas que figuran en el calendario de cobros que anualmente aprueba el Ayuntamiento.
2. Las declaraciones presentadas por las empresas sujetos pasivos podrán ser objeto de verificación y comprobación por parte de la Administración tributaria municipal que practicará, según el caso, las liquidaciones y notificaciones complementarias que sean procedentes.”
Respecto de este precepto hay que señalar que se limita asimismo a incorporar determinadas precisiones realizadas en el informe 176/20 a que se está haciendo referencia de manera continuada. En efecto, en sus páginas 14 y 15, se señalaba que: “Pues bien, de acuerdo con la LGT y con la Ordenanza Fiscal General, esta declaración tiene que dar lugar, a todos los efectos, a la correspondiente liquidación que, a su vez, tiene que dictarse y notificarse de acuerdo con las citadas normas, en particular con los artículos 128 y siguientes de la LGT. El proyecto de Ordenanza no regula expresamente estos aspectos que, sin embargo, son imprescindibles para garantizar el ejercicio de los derechos de los obligados tributarios y el cumplimiento de sus deberes. Desde esta perspectiva tendría que incluirse una referencia expresa en la necesaria liquidación y en su notificación”.
Disposición final
“Esta ordenanza, aprobada definitivamente por el Plenario del Consell Municipal en fecha XX de XXXX de 2021, empezará a regir a partir del 1 de enero de 2022 y continuará vigente mientras no se acuerde la modificación o derogación.”
Se limita la propuesta a adaptar la fecha de entrada en vigor de la Ordenanza sobre las modificaciones de la cual se pronuncia este Consell Tributari.
III.- Conclusión
Por todo el que se ha dicho, el Consell Tributari no observa, en la propuesta de texto de la Ordenanza sometida a su consideración, ninguna infracción del ordenamiento jurídico con las precisiones puestas de manifiesto en el cuerpo del informe.
16.- Informe sobre la modificación de la Ordenanza fiscal 3.13 reguladora de las tasas por servicios culturales. (Exp. 1113/21)
El Consell Tributari, en sesión de 15 de septiembre de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona y el artículo 2.1.b) de su Reglamento orgánico, emite informe relativo a la propuesta realizada por la Gerència de Pressupostos i Hisenda sobre la modificación de la Ordenanza Fiscal 3.13, reguladora de las Tasas por servicios culturales. La solicitud de emisión de informe de fecha 21 de julio de 2021 se acompañó en la misma fecha del Informe Propuesta de actualización de la Ordenanza Fiscal 3.13 –Tasas por servicios culturales, de 14 de junio de 2021, de la Directora de Recursos y la Gerente de l’Institut de Cultura de Barcelona (ICUB).
El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Introducción
La modificación que ahora se somete a informe del Consell Tributari propone cambios, respecto de la Ordenanza Fiscal vigente, esencialmente en relación con: (i) el cambio en la nomenclatura de los espacios; (ii) la actualización de los importes; (iii) una precisión consistente en una interpretación auténtica del concepto de “jornada completa”; y (iv) la inclusión como requisito de un informe favorable preceptivo para aplicar la gratuidad para el espacio concreto del Castillo de Montjuïc cuando concurra un interés cultural, oportunidad e idoneidad.
II.- Sobre el procedimiento normativo
El procedimiento para la modificación de la Ordenanza fiscal (OF) 3.13, reguladora de las Tasas por servicios culturales, tendrá que ajustarse a las previsiones contenidas en los artículos 15 a 19 del Texto refundido de la ley reguladora de las haciendas locales (TRLRHL) y el expediente tendrá que contener toda la documentación exigida por la normativa aplicable, incluyendo el preceptivo informe económico-financiero que valore las consecuencias presupuestarias derivadas de la aprobación de la Ordenanza y, en su caso, el preceptivo informe económico-financiero que ponga de manifiesto el valor de mercado o la previsible cobertura del coste del servicio previsto en el artículo 25 del TRLRHL. Constan incorporados al expediente los respectivos informes referidos a cada una de las modificaciones propuestas.
III.- Observaciones
A) Se somete a informe del Consell Tributari la modificación del apartado B.1 “Espacios patrimoniales” del artículo 4 de la referida OF 3.13 la nueva redacción del cual es la siguiente:
| Museos y espacios | m² | Uso general | Importes en euros |
|-----------------------------------|------|-------------|------------------|
| | | Jornada completa | Media jornada | Uso Cultural |
| **Museo de Historia de Barcelona - MUHBA** | | | | |
| Salón del Tinell | 652 | 4.304 | 3.648 | 2.795 |
| Casa Padellàs (galerías) | 290 | 2.075 | 1.761 | 1.363 |
| Casa Padellàs (patio) | 100 | 1.108 | 951 | 725 |
| Sala Martí l’Humà | 98 | 1.108 | 951 | 725 |
| **Real Monasterio de Santa María de Pedralbes** | | | | |
| Claustro | 975 | 4.304 | 3.648 | 2.795 |
| Refectorio | 218 | 3.333 | 2.835 | 2.166 |
| Sala Claraboyas | 135 | 1.200 | 1.020 | 780 |
| Sala de Actos | 107 | 1.800 | 1.530 | 1.170 |
| Claustro de los gatos | 190 | 2.905 | 2.470 | 1.888 |
| **Si se cede temporalmente el uso de más de un espacio se aplicará un descuento del 30% sobre el precio total** | | | | |
| **Museo Frederic Marès** | | | | |
| Patio Verger | 721 | 4.304 | 3.648 | 2.795 |
| **Museo de Ciencias Naturales de Barcelona** | | | | |
| **Museo Azul** | | | | |
| Aulas formativas | <100m2 | 200 | 170 | 130 |
| Sala de Actos | 240 | 1.566 | 1.331 | 1.018 |
| Vestíbulo – uso de espacio - >500 | 3.510 | 2.962 | 2.302 |
| Vestíbulo – uso de espacio - 250-500 | 2.656 | 2.258 | 1.727 |
| Vestíbulo – uso de espacio - <250 | 1.649 | 1.401 | 1.071 |
| **Jardín Botánico** | | | | |
| Zona del estanque | 620 | 3.510 | 2.962 | 2.302 |
| Pl Sequoia | 433 | 2.656 | 2.258 | 1.727 |
| Pl Polivalente | 393 | 1.649 | 1.401 | 1.071 |
| Pl dels Voluntaris | 240 | 1.649,00 | 1.401,00 | 1.071,00 |
| **Instituto Botánico** | | | | |
| Aulas formativas | <100m2 | 200 | 170 | 130 |
| Sala polivalente | 193 | 1.566 | 1.331 | 1.018 |
| Sala de exposiciones | 300 | 3.510 | 2962 | 2.275 |
### Diseño HUB Barcelona
| Espacio | Precio 1 | Precio 2 | Precio 3 | Precio 4 |
|-------------------------------|----------|----------|----------|----------|
| Sala Espacio A | 3,895 | 10,000 | 8,000 | 6,000 |
| Sala Espacio A: Segmento 1 - corredor | 827 | 3,000 | 2,400 | 1,800 |
| Sala Espacio A: Segmento 2 | | | | |
| - media sala parquet | 1,534 | 3,500 | 2,800 | 2,100 |
| Sala Espacio A: Segmento 3 | | | | |
| - media sala parquet | 1,534 | 3,500 | 2,800 | 2,100 |
| Espacio C + D (edificio anexo) | 566 | 1,500 | 1,200 | 900 |
| Espacio C | 270 | 1,000 | 800 | 600 |
| Espacio D | 296 | 1,000 | 800 | 600 |
| Auditorio + Espacio F (Foyer) | 998 | 3,000 | 2,400 | 1,800 |
| Sala B | 442 | 1,500 | 1,200 | 900 |
| Sala C | 518 | 1,500 | 1,200 | 900 |
| Sala Espacio F (Foyer) | 548 | 2,000 | 1,600 | 1200 |
| Sala Auditorio (320 pax) | 450 | 1,500 | 1,200 | 900 |
| Aulas / talleres / espacios formativos <100 | 200 | 170 | 130 |
- En caso de cesiones de más de 2 días consecutivos, para cada día adicional se aplicará un descuento del 30% sobre el precio/día. Si las cesiones son de más de siete días, para cada día adicional se aplicará un descuento del 50% sobre el precio día.
- Una jornada completa engloba 8 horas en el horario de apertura del equipamiento. En el supuesto de que la actividad se amplíe en tramos horarios fuera de los de apertura del equipamiento, se cobrará una octava parte de la tasa por cada hora que sobrepase el horario.
### Capilla Antiguo Hospital
| Espacio | Precio 1 | Precio 2 | Precio 3 | Precio 4 |
|---------|----------|----------|----------|----------|
| Capilla | 423 | 3,332 | 2,835 | 2,166 |
### Archivo Fotográfico de Barcelona
| Espacio | Precio 1 | Precio 2 | Precio 3 | Precio 4 |
|---------|----------|----------|----------|----------|
| Sala Polivalente | 42 | 300 | 150 | gratuit |
### Palacio de la Virreina
| Espacio | Precio 1 | Precio 2 | Precio 3 | Precio 4 |
|---------|----------|----------|----------|----------|
| Patio planta baja | 410 | 3,000 | 2,555 | (1) |
| Espacio 4 | 127 | 3,000 | 1,586 | (2) |
| Auditorio Lab | 86 | 500 | | (3) |
1. Ver apartado B5c
2. Idem
3. Idem
| Espacio | 100 | 500 | 425 | 325 |
|-------------------------------|-----|-----|-----|-----|
| Salón de actos + aula didáctica | 105 | 1,586 | 1,348 | 1,031 |
| Patio Navidad + patio Marquès de Llió | 100 | 1,586 | 1,348 | 1,031 |
| Patio Navidad | 40 | 500 | 425 | 325 |
| Patio Marquès de Llió | 60 | 500 | 425 | 325 |
| Sala de actos + Patio Navidad | 145 | 1,586 | 1,348 | 1,031 |
**Museo Etnológico y de Culturas del Mundo (Sede Montjuïc)**
| Espacio | 100 | 500 | 425 | 325 |
|-------------------------------|-----|-----|-----|-----|
| Sala de actos | | | | |
**El Born Centro de Cultura y Memoria**
| Espacio | 626 | 3,000 | 2,550 | 1,950 |
|-------------------------------|-----|-------|-------|-------|
| Sala Moragues | | | | |
| Sala Moragues + uso de la balconada | 808 | 6,000 | 5,100 | 3,900 |
| Sala Moragues + medio Vestíbulo | 70 | 6,000 | 5,100 | 3,900 |
| Sala Moragues + medio Mercado | 1,688 | 9,000 | 7,650 | 5,850 |
| Sala Moragues + espacio abierto del Mercado | 2,818 | 15,000 | 12,750 | 9,750 |
| Sala-Auditorio Comercial 5 | 100 | 500 | 425 | 325 |
* Por las cesiones de más de 2 días consecutivos, para cada día adicional se aplicará un descuento del 20% sobre el precio/día.
* En caso de que la cesión de uso suponga el cierre del Centro, en horario de funcionamiento, el precio se incrementará en un 40%.
**Castillo de Montjuïc**
| Espacio | 90 | 300 | 200 | 100 |
|-------------------------------|-----|------|------|-----|
| Salas Grandes polivalentes | | | | |
| Salas Pequeñas polivalentes | 40 | 200 | 150 | (1) |
| Patio de Armas (entero) | 1,870 | 4,000 | 3,200 | 2,500 |
| Patio de Armas (parcial) | | 3,000 | 2,300 | 1,800 |
| Terraza Patio de Armas (entero) | 3,000 | 4,000 | 3,200 | 2,500 |
| Terraza Patio de Armas (parcial) | 3,000 | 2,300 | 1,800 | |
| Terraza + Patio de Armas | 4,870 | 6,000 | 4,800 | 3,750 |
| Zona Jardín Tamborilero | 1,000 | 2,500 | 2,000 | 1,200 |
| Zona Baluarte San Carlos y Santa Amalia | 2,500 | 2,000 | 1,200 | |
| Salas Residencia de oficiales | 200 | 150 | (2) | |
| Otros espacios del interior del primer recinto | 1,500 | 1,000 | 700 | |
1. Ver apartado B5d
2. Idem
Las modificaciones propuestas en este precepto que consisten en el cambio de la nomenclatura de los espacios quedan amparadas en el ámbito de disposición del Ayuntamiento y no merecen objeción de legalidad alguna.
En cuanto a las modificaciones consistentes en la variación de los importes, en cuanto que referidas a aspectos exclusivamente económicos, el Consell Tributari observa que ha sido incorporado al expediente el estudio económico respectivo que justifica el establecimiento de las nuevas tarifas.
La modificación consistente en precisar que una “jornada completa” engloba el horario de apertura del equipamiento se considera acertada desde un punto de vista de técnica normativa, en cuanto que introduce una interpretación auténtica que evita dudas interpretativas.
B) Se somete a informe del Consell Tributari la modificación de la letra a) del apartado B.5 –relativo a la gratuitad- del artículo 4 de la referida OF 3.10 la redacción del cual es la siguiente:
“B.5. Gratuidad
a) Los espacios: sala Martí l’Humà (MUHBA), Verger del Museo Frederic Marès, salón de actos del Museo de Ciencias Naturales de Barcelona, salón de actos del Archivo Histórico de la ciudad de Barcelona, salas polivalentes y espacios exteriores (incluido el patio de armas) del Castillo de Montjuïc, el auditorio foyer (espacio F) y edificio anexo (espacios C + D) del Diseño Hub de Barcelona, salón de actos del Real Monasterio de Santa María de Pedralbes, salones de actos del Museo Etnológico y de Culturas del Mundo (sede Montjuïc y sede Moncada), sala Moragues y sala Castillóvi del Borne Centro de Cultura y Memoria, y salón de actos Edificio Anexo del Borne CCM respectivamente, podrán ser cedidos de manera gratuita con exención de la tasa, como máximo una vez al mes cada uno de estos espacios, a entidades con fines de interés general, como por ejemplo culturales, cívicas, educativas, científicas, sanitarias, deportivas, de asistencia o promoción social, de defensa del medio ambiente y otras análogas, cuando realicen actividades no lucrativas relacionadas con sus fines específicos, de acuerdo con sus estatutos y, preferentemente, siempre que sean abiertas al público. Las entidades beneficiarias de la gratuitud de la tasa, se tendrán que hacer cargo de los gastos de suministros, vigilancia y limpieza y otros que se deriven de la utilización del espacio.
En el caso del Diseño Hub de Barcelona, la gratuitud no será de aplicación en tramos de ampliación fuera del horario de apertura ordinaria del equipamiento.
En el caso del Castillo de Montjuïc, hará falta un informe favorable de la Dirección competente de la ICUB, justificando el interés cultural, oportunidad e idoneidad y garantizando la compatibilidad con el resto de necesidades del equipamiento.”
En relación con la primera modificación contenida en este precepto y relativa a la precisión de los espacios afectados por la norma el Consell Tributari no tiene ningún reproche de legalidad a hacer.
En cuanto a la segunda modificación prevista en esta letra a) del apartado B.5 del artículo 4 –consistente al introducir como requisito para obtener la gratuitud en el espacio del Castillo de Montjuïc un informe favorable de la Dirección competente de la ICUB “justificando el interés cultural, oportunidad e idoneidad y garantizando la compatibilidad con el resto de necesidades del equipamiento”, el Consell Tributari no tiene ninguna objeción de legalidad. Se sugiere pero la mejora de la técnica legislativa mediante la indicación exprés de la concreta Dirección competente que tiene que emitir informe previo favorable.
IV.- Conclusión
Una vez consideradas las observaciones formuladas por el Consell Tributari, el Ayuntamiento podrá continuar la tramitación del proyecto sometido a informe.
17.- Informe sobre la modificación de la Ordenanza fiscal 3.10 reguladora de las tasas por la utilización privativa o el aprovechamiento especial del dominio público municipal y la prestación de otros servicios. (Exp. 1123/21)
El Consell Tributari, en sesión de 15 de septiembre de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona y el artículo 2.1.b) de su Reglamento orgánico, emite informe relativo a la propuesta realizada por la Gerència de Pressupostos i Hisenda sobre la modificación de la Ordenanza Fiscal 3.10, reguladora de las Tasas por la utilización privativa o el aprovechamiento especial del dominio público municipal y la prestación de otros servicios. La solicitud de emisión de informe de fecha 28 de julio de 2021 se acompañó en la misma fecha de los siguientes documentos: (i) el Informe sobre la propuesta de modificación de las ordenanzas fiscales para el año 2022, de 30 de junio de 2021, de la Assessora Jurídica y del Director dels Serveis d’Assessorament Jurídic; (ii) el Informe relativo a la Ordenanza Fiscal 3.1 –Tasas por servicios generales y la Ordenanza Fiscal 3.10 –Tasas por la utilización privativa o el aprovechamiento especial del dominio público municipal y la prestación de otros servicios, de junio de 2021, de la Cap d’Administració Econòmica i Contractació de la Gerència de Seguretat i Prevenció y de la Gerent de Seguretat i Prevenció; (iii) el Informe jurídico de 31 de marzo de 2021, de la Assessora jurídica i Secretaria Delegada de l’Institut de Cultura de Barcelona (ICUB); (iv) el Informe justificativo bonificaciones filmaciones culturales, de 12 de julio de 2021, de la Directora de Teixit Cultural y la Gerent de l’ICUB; (v) el Informe por la exención de tasas de ocupación de la vía pública por las actividades artísticas en la calle, de 30 de marzo de 2021, del Coordinador Executiu programes Cultura Viva; (vi) el Informe técnico económico de la modificación de la Ordenanza fiscal 3.10, relativo a las tasas a abonar por el aprovechamiento especial de los parques, de los jardines y espacios y zonas verdes de la ciudad de Barcelona, de 13 de julio de 2021, del cap del Departament d’Assessoria i Tramitació Jurídica de Parcs i Jardins; y (vii) el Informe justificativo sobre la necesidad de modificar la Ordenanza Fiscal 3.10, relativo a las tasas a abonar por el aprovechamiento especial de los parques, de los jardines y espacios y zonas verdes de la ciudad de Barcelona, de 13 de julio de 2021, del cap del Departament d’Assessoria i Tramitació Jurídica de Parcs i Jardins.
El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Introducción
La modificación que ahora se somete a informe del Consell Tributari propone cambios, respecto de la Ordenanza Fiscal vigente, esencialmente en relación con: (i) la inclusión de un nuevo supuesto de no sujeción en relación con la realización de actividades de arte en la calle; (ii) el factor corrector de la clase de ocupación o de aprovechamiento (FCA); (iii) otros aprovechamientos sujetos a tasas fijas; (iv) la creación de un nuevo supuesto de reducción de la tasa en relación con el rodaje de
películas, grabaciones audiovisuales y productos culturales que se puedan valorar de interés general y (v) la supresión de la Disposición adicional relativa al sector de la restauración y asimilados con terrazas por los efectos producidos por la pandemia de la Covid 19.
II.- Sobre el procedimiento normativo
El procedimiento para la modificación de la Ordenanza fiscal (OF) 3.10, reguladora de las Tasas por la utilización privativa o el aprovechamiento especial del dominio público municipal y la prestación de otros servicios, tendrá que ajustarse a las previsiones contenidas en los artículos 15 a 19 del Texto refundido de la ley reguladora de las haciendas locales (TRLRHL) y el expediente tendrá que contener toda la documentación exigida por la normativa aplicable, incluyendo el preceptivo informe económico-financiero que valore las consecuencias presupuestarias derivadas de la aprobación de la Ordenanza y, en su caso, el preceptivo informe económico-financiero que ponga de manifiesto el valor de mercado o la previsible cobertura del coste del servicio previsto en el artículo 25 del TRLRHL. Constan incorporados en el expediente los respectivos informes referidos a cada una de las modificaciones propuestas.
III.- Observaciones
A) Se somete a informe del Consell Tributari la modificación de la letra m) del artículo 3 de la referida OF 3.10 la nueva redacción del cual es la siguiente:
“m) La realización de las actividades de arte de calle, cuando estas sean reguladas, organizadas y coordinadas desde el área de Cultura del Ayuntamiento de Barcelona o los diferentes distritos de la Ciudad.
A los efectos de esta ordenanza, se entienden actividades de arte de calle toda forma de representación con fines artísticos ofrecidas en el espacio público de manera gratuita, entendiendo por actividad artística las actividades de música, estatuas humanas, teatro, circo y danza.”
La modificación propuesta respecto de este artículo 3. m) –consistente en añadir un nuevo supuesto de no sujeción a la tasa referido a la realización de las actividades de arte de calle- fue informada por el Consell Tributari en su informe 690/21, que interesa reproducir:
“En relación con esta propuesta de modificación, consistente en incluir entre los supuestos de no sujeción a la tasa la ocupación del dominio público local por la realización de determinadas actividades de arte de calle, el Consell Tributari realiza las siguientes observaciones:
Primera.- La modificación propuesta consistente en la introducción de un nuevo supuesto de no sujeción a la tasa relativo a actividades de arte de calle se ampara en el ámbito de disposición del Consistorio para definir los supuestos de no sujeción a la misma, en atención a la capacidad económica grabada y las funciones y finalidades de la tasa, y de acuerdo con las previsiones legales contenidas en el artículo 52 de la Ley 1/2006, de 13 de marzo, por la cual se regula el régimen especcial del municipio de Barcelona y en los artículos 20 a 27 del Texto refundido de la Ley reguladora de las haciendas locales aprobado por el Real Decreto Legislativo 2/2004, de 5 de marzo, de aplicación supletoria.
Por otro lado, la propuesta no merece ninguna objeción de legalidad, puesto que está debidamente motivada en el informe del ICUB y en el informe jurídico que constan en el expediente. En particular se invoca el artículo 113 de la Carta municipal de Barcelona aprobada por la Ley 22/1998, de 30 de diciembre, según el cual “el Ayuntamiento tiene que proporcionar ofertas culturales de interés para los ciudadanos, tiene que poner un énfasis especial “en la promoción de iniciativas culturales en los distritos y en los barrios”, y a estos efectos, entre otras medidas, ha “de impulsar las actividades de sectores culturales sin ánimo de lucro, y potenciar el diálogo interdisciplinario.”
Segunda.- En cuanto a la redacción de la propuesta hay que indicar que de la literalidad del nuevo supuesto tasado de no sujeción previsto en la letra m) se desprende necesariamente que para quedar no sujetas a la tasa, las actividades de arte de calle tienen que cumplir acumulativamente los tres requisitos que la norma enumera, es decir, tratarse de actividades “reguladas, organizadas y coordinadas” por el área de Cultura del Ayuntamiento de Barcelona o los diferentes Distritos de la Ciudad. De acuerdo con esta previsión, si que estarían sujetas aquellas actividades reguladas, e incluso coordinadas, por el Ayuntamiento pero que no fueran organizadas por el área de Cultura o por los distritos. En este contexto resulta determinante el alcance que se dé a la función organizadora municipal como responsabilización de la actividad en todos sus aspectos subjetivos, objetivos, espaciales y temporales.
Tercera.- Atendiendo así mismo al tenor literal de la modificación propuesta y muy concretamente a la enumeración o tipología de actividades que se incluye en el último inciso del texto, y que eventualmente podría ser invocada como interpretación auténtica, el Consell Tributari observa que el nuevo supuesto de no sujeción a la tasa alcanza claramente las artes escénicas (“actividades de música, estatuas humanas, teatro, circo y danza”), pero en cambio no prevé la posibilidad de considerar no sujetas a la tasa otras manifestaciones artísticas y culturales que también pueden ser de calle como por ejemplo, las diversas manifestaciones de las artes plásticas. El Consell entiende que el Ayuntamiento ya habrá valorado este extremo, a pesar de que no figure de manera expresa en los informes que se han enviado.”
B) La modificación del artículo 7.2.5 de la referida OF 3.10 introduce cambios en las definiciones de algunas ocupaciones o aprovechamientos a los efectos de concretar el factor corrector de la clase de ocupación o de aprovechamiento (FCA) que les corresponde:
| Ocupación o aprovechamiento | Factor corrector |
|--------------------------------------------------------------------------------------------|------------------|
| **a)** Lugares de venta o terrazas en fiestas y ferias tradicionales o dentro del recinto de actividades recreativas o a su alrededor y Casetas para la venta de artículos de pirotecnia, con un mínimo de cinco días, con independencia del plazo autorizado en la licencia | 2,00000 |
| **b)** Lugares de venta con instalaciones fijas, carpas y quioscos en general, salvo los quioscos de prensa | 1,00000 |
| **c)** Terrazas, mesas y sillas como elementos anexos a los establecimientos excepto los mencionados anteriormente | |
| - Situados en vías públicas de categoría 0 | 3,92670 |
| - Situados en vías públicas de categoría 1 | 2,61780 |
| - Situados en vías públicas de categoría 2 | 1,55054 |
| - Situados en vías públicas de categoría 3 | 0,80548 |
| - Situados en vías públicas de categoría 4 | 0,44301 |
| - Situados en vías públicas de categoría 5 | 0,20137 |
| **d)** Vallados y entoldados, por cada m² o fracción y día, con un mínimo de 1.000 m² | 0,05000 |
| **e)** Bailes, conciertos y representaciones análogas, por cada m² o fracción y día, con un mínimo de 1.000 m² | 0,05000 |
| **f)** Ferias y acontecimientos de gran formato, por cada m² o fracción y día: | |
| - De 1.000 m² a 5.000 m² | 0,10 |
| - Más de 5.000 m² | 0,075 |
| **g)** Columpios, caballetes y pabellones para otras atracciones, sillas y tribunas, por cada 10 días o fracción | 1,20000 |
| **h)** Vados | |
| 1. En general | |
| - De uso permanente | 0,17460 |
| - Más de 8 horas hasta 12 horas | 0,13580 |
| - Hasta 8 horas | 0,11640 |
| 2. Garajes y aparcamientos sujetos a los epígrafes de IAE nº 751.1 751.2 y 751.3 | 0,10670 |
| 3. Servicios de lavado y engrase de automóviles, servicios de taller de reparación de automóviles, agencias de transporte y locales de compraventa de vehículos | |
| - De más de 8 horas y hasta 12 horas | 0,09700 |
| - Hasta 8 horas | 0,09220 |
| 4. Vados de acceso a estaciones de servicio | 0,09700 |
| 5. En inmuebles destinados a vivienda el factor corrector (FCH) será: | |
| - Superficie del garante hasta 25 m² | 0,70000 |
| - Más de 25 m² hasta 50 m² | 0,80000 |
| - Más de 50,1 m² hasta 100 m² | 0,90000 |
| - Más de 100,1 m² | 1,00000 |
i) Reservas de estacionamiento y parada y zonas de prohibición de estacionamiento reguladas en la Ordenanza de circulación de peatones y de vehículos 0,05000
j) Mercancías en las aceras 1,00000
k) Churrerías o buñuelerías 0,50000
Venta no sedentaria, según lo establecido en el artículo 15º de las Normas reguladoras de las actividades desarrolladas en la vía pública y actividades profesionales; 39 de la Ordenanza sobre el uso de las vías y los espacios públicos, por ocupaciones de más de 180 días.
Por periodos de ocupación inferiores se aplicará el epígrafe correspondiente a "lugares de venta en fiestas y ferias tradicionales" "Otros empleos no especificados anteriormente". 0,50000
m) Venta de castañas por periodos de ocupación superiores a tres meses.
Por periodos de ocupación inferiores se aplicará el epígrafe correspondiente a "lugares de venta en fiestas y ferias tradicionales" "Otros empleos no especificados anteriormente". 0,50000
n) Ocupaciones para realizar actividades deportivas, culturales o lúdicas sin ánimo de lucro que no comportan la necesidad de utilizar los servicios municipales de limpieza, Guardia Urbana o SPEIS 0,05
o) Ocupaciones para realizar actividades deportivas, culturales o lúdicas sin ánimo de lucro que comportan la necesidad de utilizar los servicios municipales de limpieza, Guardia Urbana o SPEIS 0,75
p) Ocupaciones del dominio público local por la utilización de cada bicicleta, motocicleta y vehículo de movilidad personal de uso compartido en régimen de explotación económica 0,2
q) Otras ocupaciones no especificadas anteriormente 2,00
r) Por Mudanzas, andamios, grúas móviles autopropulsadas, reservas de estacionamiento de maquinaria de trabajo y vehículos no incluidos en otros apartados (de acuerdo con el epígrafe 2.2h) 2,00
En relación con las modificaciones propuestas en este apartado –consistentes unas en precisar la ocupación o aprovechamiento concreto a que se refiere, y otros, a ajustar el texto normativo en los artículos concordantes de la misma y otras ordenanzas fiscales- el Consell no tiene nada a objetar jurídicamente, dado que no solo está amparado por la autonomía del Consistorio, sino que además suponen una depuración de la técnica normativa.
C) Se somete a informe del Consell Tributari la modificación del artículo 7.3 de la referida OF 3.10 en los términos siguientes:
1. Otros aprovechamientos sujetos a tasas fijas: (Importes en euros)
a) Rodajes de películas, videos y grabaciones televisivas de carácter publicitario o comercial con finalidad lucrativa, con independencia del pago de otros servicios que se requieran y con autorización municipal previa. Por cada día y localización. 600,00
En caso de que se solicite el cierre total o parcial de un parque, jardín o playa, se aplicará el importe de la tasa prevista para la ocupación de espacios en función de su categoría:
- Espacios de 1.ª categoría 3.790,00 € por cada día o fracción
- Espacios de 2.ª categoría de 810,00 € por cada día o fracción
b) Realización de maquetas y sesiones fotográficas con finalidad lucrativa, independientemente del pago de otros servicios que se requieran y con autorización municipal previa. Por cada día y localización.
En caso de que se solicite el cierre total o parcial de un parque, jardín o playa, se aplicará el importe de la tasa prevista para la ocupación de espacios en función de su categoría:
- Espacios de 1.ª categoría 3.790,00 € por cada día o fracción
- Espacios de 2.ª categoría de 810,00 € por cada día o fracción
c) Quioscos de prensa: cuotas anuales por unidad de quiosco. Actividad de venta de prensa y publicaciones por grupos de emplazamientos
- Grupo 1 (antiguos grupos 8 y 9) 9.372,02
- Grupo 2 (antiguo grupo 10) 6.477,85
- Grupo 3 (antiguo grupo 6) 4.746,59
- Grupo 4 (antiguos grupos 1 a 7, excepto el 6) 1.737,11
d) Mercadillo Eduard Aunós
- Parada de 4 x 2 m² 984,11
- Parada de 6 x 2 m² 1.273,95
- Parada de 8 x 2 m² 1.563,73
e) Prestación de servicios de temporada en las playas, conforme a la Ley 22/1988, de 28 de julio, de Costas.
Chiringuito bar con WC y con terraza 100 m². 1 - Playa San Sebastián 64.406,08
Chiringuito bar con WC y con terraza 100 m². 2 - Playa San Sebastián 255.187,28
Chiringuito bar con WC y con terraza 100 m². 3 - Playa San Sebastián 317.953,96
Chiringuito playa con WC y con terraza 100 m². 1 – San Miguel 295.236,84
Chiringuito playa con WC y con terraza 100 m². 2 - San Miguel 327.445,03
Por el conjunto de 100 tumbonas y 50 parasoles playa Barceloneta 65.192,20
Por el conjunto de 100 tumbonas y 50 parasoles playa Somorrostro 71.910,11
Chiringuito de helados playa Barceloneta (zona paseo) 10.659,50
Chiringuito de helados playa Icaria (zona paseo) 4.970,20
Chiringuito playa con WC y con terraza 100 m². 1 - Nova Icària 217.466,21
Chiringuito playa con WC y con terraza 100 m². 1 - Nova Icària 172.772,09
Chiringuito playa con WC y con terraza 100 m². 1 - Bogatell 132.047,24
Chiringuito playa con WC y con terraza 100 m². 2 - Bogatell 190.123,35
Chiringuito playa con WC y con terraza 100 m². 3 - Bogatell 160.543,42
Chiringuito playa con WC y con terraza 100 m². 1 - Mar Bella 61.856,38
Chiringuito playa con WC y con terraza 100 m². 2 - Mar Bella 58.768,88
Chiringuito playa con WC y con terraza 100 m². 1 - Nueva Mar Bella 48.867,60
Chiringuito playa con WC y con terraza 100 m². 2 - Nueva Mar Bella 48.867,60
Chiringuito playa con WC y con terraza 100 m². 1 - Levante 108.393,98
f) Aprovechamiento temporal de lugares y espacios destinados al uso común de los parques, jardines y playas, por día o fracción
Espacios de 1ª categoría: Parque de la Ciutadella, Jardines de Rubió i Lluch, 3.790
Parque de Montjuïc (Jardines de Amargós - Teatro Griego, Foso del Castillo de Montjuïc,
Jardines de las esculturas, jardines de Laribal, Jardines Joan Brossa, Zonas ajardinadas
Mies van der Rohe), Jardín de Can Sentmenat, Jardines de la Tamarita, Turó Park, Park Güell,
Parque del Laberinto de Horta, Rosaleda del Parque de Cervantes, Jardines del Palau de Pedralbes,
Parque de Mossèn Cinto Verdaguer, Jardines de Mossèn Costa y Llobera, Parque Diagonal Mar,
Jardines de Joan Maragall, Jardines de Villa Amelia y Villa Cecilia, Parque del Centros de
Poblenou, y las playas de Barcelona:
1. Espacios de 1ª categoría: Parque de la Ciutadella, Jardines de Rubió i Lluch, Parque de Montjuïc
(Jardines de Amargós - Teatro Griego, Foso del Castillo de Montjuïc, Jardines de las esculturas,
jardines de Laribal, Jardines Joan Brossa, Zonas ajardinadas Mies van der Rohe), Jardín de
Can Sentmenat, Jardines de la Tamarita, Turó Park, Park Güell, Parque del Laberinto de Horta,
Rosaleda del Parque de Cervantes, Jardines del Palau de Pedralbes, Parque de Mossèn Cinto Verdaguer,
Jardines de Mossèn Costa y Llobera, Parque Diagonal Mar, Jardines de Joan Maragall,
Jardines de Villa Amelia y Villa Cecilia, Parque del Centros de Poblenou.
- Si la ocupación supera los 3522,22 m² 3.790
- Si la ocupación está entre los 1.408,90 m² y los 3522,22 m² 1.895
- Si la ocupación es inferior a 1.408,90 m², se cobrará a razón de 0,48 euros el m² ocupado.
2. Playas de Barcelona:
- Si la ocupación supera los 1.965,35 m² 3.790
- Si la ocupación está entre los 784,16 m² y los 1.965,35 m² 1.895
- Si la ocupación es inferior a 784,16 m², se cobrará a razón de 0,27 euros el m² ocupado.
4. Espacios de 2ª categoría (resto de parques y jardines) 810
3. Espacios de segunda categoría: el resto de parques, jardines y espacios y zonas verdes de la ciudad:
- Si la ocupación supera los 1.922,39 m² 810
- Si la ocupación está entre los 768,96 m² y los 1.922,39 m² 405
- Si la ocupación es inferior a 768,96 m², se cobrará a razón de 0,11 euros el m² ocupado
g) Utilización de sanitarios públicos automáticos en los parques y jardines 0,50
h) Cajeros automáticos abiertos en la vía pública, a menos de 80cm de línea de fachada.
- Categoría A 855,00
- Categoría B 513,00
- Categoría C 299,00
- Categoría D 213,00
- Categoría E, F o Z 171,00
i) Empleos en espacios emblemáticos con finalidad no lucrativa para eventos que
no sean ferias tradicionales, con autorización municipal previa, por cada día o fracción: 3.790
- Plaza Catalunya
- Avenida Maria Cristina
- Paseo de Lluís Companys
- Plaza de los Ángeles
- Montjuïc: niveles Bohigas, Cadafalch y Cascades
- Plaza de la Catedral
- Muelle de Marina
j) Cesión de uso de bienes del dominio público para sistemas y equipos que den cobertura a servicios de telecomunicaciones de interés municipal, institucional o de mercado: Small cells o microantenas:
- Alta por primera ocupación o compartición con operadoras 2.000
- Cesión de uso por primera ocupación 1.500
- Cesión de uso para compartir con 2 operadoras en el punto 1.200
- Cesión de uso para compartir con 3 operadoras en el punto 1.000
- Cesión de uso para compartir con más de 3 operadoras en el punto 800
- Cesión de uso por ampliación 200
Se considerará un descuento en la cuota anual por volumen de puntos instalados en 31 de diciembre del año anterior al que se efectuará el cálculo: un 1% de rebaje por cada 100 puntos adicionales, a partir de los 100 primeros, y de forma acumulativa hasta llegar una rebaja máxima del 14%.
h) Utilización del dominio público municipal de los equipamientos municipales para incluir las antenas de telefonía móvil:
- Tipos de espacio A 10.710
- Tipos de espacio B 12.030
- Tipos de espacio C 13.680
Las modificaciones incorporadas en el apartado 3 –letra f)– del artículo 7 de la OF, que entran dentro del ámbito de disposición del consistorio, consisten esencialmente en establecer un distinto importe según los diferentes lugares y espacios destinados al uso común de los parques, jardines y playas y su inclusión en las categorías de "espacios de primera categoría", "playas de Barcelona" o "espacios de segunda categoría". Los estudios técnicos y el Informe económico que han dado lugar a distinguir por categorías y a establecer las diferentes cuantías son especialmente detallados y justifican sobradamente la propuesta en atención fundamentalmente a la superficie de los diferentes espacios y a la ocupación muy significativa, significativa o poco significativa de los mismos. En este sentido, la propuesta no merece ninguna objeción de legalidad.
D) Se somete a informe del Consell Tributari la inclusión de un nuevo apartado 4 en el artículo 8º de la referida OF 3.10, la nueva redacción del cual es la siguiente:
“El importe de la tasa se reduce un 90 por 100 cuando la utilización privativa o el aprovechamiento especial del dominio público sea realizado directamente por personas físicas o jurídicas que ocupen el espacio público con el fin inmediato de realizar el rodaje de películas, grabaciones audiovisuales y productos culturales que se puedan valorar de interés general por encima de su interés comercial y publicitario.
Para valorar el interés general de los rodajes de películas, grabaciones audiovisuales y productos culturales, por encima de su interés comercial y publicitario y que se pueda aplicar la bonificación propuesta habrá una resolución de Presidencia del ICUB estableciendo este interés.”
En cuanto a la inclusión específicamente de un nuevo supuesto de reducción de la tasa para la utilización privativa o el aprovechamiento especial del dominio de público con el fin inmediato de realizar el rodaje de películas, grabaciones audiovisuales y productos culturales valorados de interés general mediante resolución de Presidencia del ICUB, el Consell Tributari no tiene ninguna objeción en cuanto que se ampara en el ámbito
de autonomía del Consistorio y es conforme a Derecho. No obstante, y en atención a la mejora de la técnica normativa se sugiere sustituir la palabra “bonificación” del último inciso del precepto por “reducción”, de forma que se preserve la coherencia terminológica del precepto. Así mismo, la redacción de la última frase resulta técnicamente más correcta si se llama “…la Presidencia del ICUB tiene que dictar previamente a la liquidación una resolución estableciendo este interés”
E) Se somete a informe del Consell Tributari la supresión de la Disposición adicional de la referida OF 3.10 que decía:
“Disposición adicional
Primero.- Con efectos exclusivamente durante el ejercicio 2021 y con el fin de dar respuesta en el sector de la restauración y asimilados que dispongan de terrazas a los efectos producidos por la pandémica de la COVID-19, la cuota de la tasa relativa al aprovechamiento del dominio público de las terrazas y veladores se reducirá en un 75%.
Los parámetros de cálculo para la aplicación de esta reducción serán los siguientes:
- Tarifa básica prevista a la Ordenanza fiscal 3.10, reguladora de la tasa de referencia.
- El factor superficie se calculará teniendo en cuenta la superficie de la terraza, que es la que ocupan sus elementos básicos y accesorios.
- El tiempo en días de la utilización o del aprovechamiento.
- El factor FCC, el factor corrector de calle, establecido a la Ordenanza fiscal 3.10.
- El factor FCA de la clase de aprovechamiento, se reducirá para obtener finalmente una cuota de la tasa reducida en un 75%.
Las liquidaciones que se efectúen en virtud de esta disposición se emitirán, de forma excepcional, a partir del último trimestre del año.
Segundo.- Esta medida extraordinaria resultará aplicable, exclusivamente durante el ejercicio 2021, a la celebración de acontecimientos de promoción comercial en la vía pública, siempre que sea realizado por comerciantes con tienda física en la ciudad de Barcelona, en conformidad con lo establecido en la disposición adicional segunda del Decreto de Alcaldía de 21 de mayo de 2020 o las prórrogas del mismo que se puedan aprobar.
Tercero.- Esta medida extraordinaria resultará aplicable exclusivamente durante el ejercicio 2021 a los aprovechamientos del artículo 7º 2.5 j); k); l); m) y del artículo 7º 3 c); d), incluidas las ferias de artesanos, con independencia de la modalidad bajo la que se celebren.”
En relación con esta modificación –consistente en la supresión de la disposición adicional de la OF 3.10 a través de la cual el Ayuntamiento, a la vista de las excepcionales circunstancias provocadas por la pandemia de la Covid 19, había establecido y prorrogado una reducción en un 75% de la cuota de la tasa de ocupación o aprovechamiento del dominio público correspondiendo a las terrazas– el Consell Tributari entiende que se ajusta plenamente a Derecho, puesto que los efectos temporales de la disposición estaban limitados exclusivamente en 2021.
IV.- Conclusión
Una vez consideradas las observaciones formuladas por el Consell Tributari, el Ayuntamiento podrá continuar la tramitación del proyecto sometido a informe.
18.- Informe sobre si el Institut Municipal d’Habitatge i Rehabilitació (IMHAB) puede gozar de exención del impuesto sobre el incremento de valor de los terrenos de naturaleza urbana cuando reciba del Ayuntamiento de Barcelona la cesión de solares para la construcción de viviendas de protección social. (Exp. 1204/21)
El Consell Tributari, en sesión de 13 de octubre de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 1 de marzo, reguladora del régimen especial del municipio de Barcelona y el artículo 2.1.b) de su Reglamento Orgánico, emite Informe a petición de la Gerència de Pressupostos i Hisenda, sobre si l’Institut Municipal d’Habitatge i Rehabilitació (IMHAB) puede disfrutar de exención del impuesto sobre el incremento de valor de los terrenos de naturaleza urbana (IIVTNU) cuando reciba del Ajuntament de Barcelona la cesión de solares para la construcción de viviendas de protección social.
El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Petición de Informe formulada por la Gerència de Pressupostos i Hisenda
La Gerència de Pressupostos i Hisenda solicita informe sobre la posibilidad de aplicar a la IMHAB la exención prevista en el art. 8.2 c) de la Ordenanza Fiscal (OF) 1.3, reguladora de la IIVTNU, en el caso de recepción por cesión gratuita del Ayuntamiento de Barcelona de suelo para la promoción y construcción de vivienda pública y protegida.
II.- Documentación que se acompaña a la petición
La petición de Informe se acompaña de un Informe sobre la posibilidad de aplicar la exención prevista en el art. 8.2.c) de la OF 1.3, reguladora de la IIVTNU, firmado por el Director financer, el Director de Serveis Jurídics y el Gerent de l’IMHAB.
En el citado Informe se explica que el IMHAB es, desde el año 2006 una entidad pública empresarial, que recibe gratuitamente del Ayuntamiento de Barcelona suelo para la promoción y construcción de vivienda pública y protegida. Se hace un examen sobre las entidades públicas empresariales y su analogía con los organismos autónomos del Estado y se concluye que el IMHAB está exento del IIVTNU.
El problema se plantea, fundamentalmente respecto a la interpretación de la exención establecida en el art. 8.2.c) de la OP 1.3, reguladora de la IIVTNU, que declara la exención de “el municipio de Barcelona y las entidades locales que están integradas o en las cuales se integre, así como sus respectivas entidades de derecho público de análogo carácter a los organismos autónomos del Estado”.
III.- Naturaleza y funciones de la IMHAB
a).- La naturaleza del IMHAB viene establecida por el art. 1.1 de sus Estatutos, aprobados el 23 de diciembre de 2005. En aquel momento el nombre de la Institución era el de Patronat Municipal de l’Habitatge, pero el cambio de nombre por el de IMHAB no ha afectado la vigencia del mencionado precepto. Este dispone que el Patronat Municipal de l’Habitatge se configura como una entidad pública empresarial del Ayuntamiento de Barcelona, de conformidad con la legislación reguladora de las bases del régimen local y la Carta Municipal de Barcelona.
b).- Las funciones y potestades de la IMHAB se establecen a los arts. 3 y 4 de sus Estatutos, de acuerdo con la modificación aprobada por el Consell Municipal del Ayuntamiento de Barcelona en sesión celebrada el 29 de marzo de 2019.
Entre las funciones que el art. 3 citado asigna al IMHAB, se pueden señalar, como relacionadas con el objeto del presente informe, las siguientes:
“a) Promoción y, según el caso, construcción de edificación con protección oficial o sin, adquisición por cualquier título de suelo y edificaciones para el uso residencial y su rehabilitación, con el objetivo de atender las necesidades habitacionales de los grupos de población social y económicamente menos favorecidos y satisfacer los derechos de realojamiento, en ejecución de planes urbanísticos, contribuyendo a la ampliación del parque público de viviendas destinadas a políticas sociales de la ciudad de Barcelona.” (apartado 1.a)
“b) Actuaciones de rehabilitación y sustitución de la edificación vinculadas a la rehabilitación de barrios.” (apartado 1.b)
“c) Adjudicación de viviendas de protección oficial y destinadas a políticas sociales, de acuerdo con la normativa que acuerde el Ayuntamiento y en conformidad con las determinaciones legales de aplicación.” (apartado 1.c)
“d)………”
“e) La alienación, venta, cesión, permuta, gravamen, o arrendamiento de suelo y edificaciones, locales, garajes y otras entidades que incorpore a su patrimonio con motivo del cumplimiento de las finalidades establecidas en los apartados a) y b).” (apartado 1.e)
“…….”
De todo este amplio abanico de negocios jurídicos que puede llevar a cabo el IMHAB, la solicitud de informe se refiere, exclusivamente, a la cesión de suelo por parte del Ayuntamiento de Barcelona para la promoción y construcción de vivienda pública protegida.
Respecto a las “potestades administrativas” del IMHAB, reguladas en el art. 4 de sus Estatutos, interesa señalar, por lo que aquí interesa, la contemplada en el apartado 1.j), no modificado en 2019, que establece la de “exención de impuestos, autonómicos y locales, en los términos establecidos por las leyes”.
a) La primera ley que introdujo, dentro de la denominada administración institucional del Estado, el concepto de entidades públicas empresariales fue la Ley 6/1997, de 14 de abril, de Organización y Funcionamiento de la Administración General del Estado (LOFAGE). En el apartado XI de su Preámbulo decía que se optaba por una denominación genérica <<organismos públicos>>, que agrupaba todas las Entidades de Derecho público dependientes o vinculadas a la Administración General del Estado (AGE).
Distinguía dos modelos básicos: Organismos Autónomos y Entidades públicas empresariales. A los Organismos Autónomos se les encomendaba la realización de actividades de fomento, prestacionales o de gestión de servicios públicos (art. 45.1 LOFAGE), mientras que a las Entidades públicas empresariales de ámbito estatal, se les encomendaba el desarrollo de actividades prestacionales, la gestión de servicios públicos o de producción de bienes de interés público, susceptibles de contraprestación (art. 103.1 LOFAGE).
Respecto a la creación, modificación y extinción de los Organismos públicos, la LOFAGE, en sus arts. 61 y ss. establecía la misma regulación por los Organismos Autónomos y las Entidades públicas empresariales.
b) La Ley 40/2015, de 1 de octubre, de Régimen Jurídico del Sector Público (LRJSP), hoy vigente, en el apartado V del Preámbulo, dice lo siguiente:
“Ya en el ámbito de la Administración General del Estado, se establece una nueva clasificación del sector público estatal para los organismos y entidades que se crean a partir de la entrada en vigor de la Ley, más clara, ordenada y simple, pues quedan reducidas a los siguientes tipos: organismos públicos, que incluyen los organismos autónomos y las entidades públicas empresariales; autoridades administrativas independientes, sociedades mercantiles estatales, consorcios, fundaciones del sector público y fondos sin personalidad jurídica. La meta es la de sistematizar el régimen hasta ahora vigente en el ámbito estatal…”
Más adelante, dentro del mismo apartado V del Preámbulo, dice:
“Bajo la denominación de <<organismos públicos>>, la Ley regula los organismos autónomos y las entidades públicas empresariales del sector público estatal”.
“Los organismos públicos se definen como aquéllos dependientes o vinculados a la Administración General del Estado, bien directamente, bien a través de otro organismo público, cuyas características justifican su organización en régimen de descentralización funcional o de independencia, y que son creados para la realización de actividades administrativas, sean de fomento, de prestación, gestión de servicios públicos o producción de bienes de interés público susceptibles de contraprestación, así como actividades de contenido económico reservadas a las Administraciones Públicas. Tienen personalidad jurídica pública diferenciada, patrimonio y tesorería propios, así como autonomía de gestión y les corresponden las potestades administrativas precisas para el cumplimiento de sus fines salvo la potestad expropiatoria.”
Estos principios se desarrollan en el articulado de la Ley, el artículo 84 de la cual establece la tipología del sector público institucional estatal. Dispone lo siguiente:
“1. Integran el sector público institucional estatal las siguientes entidades:
a) Los organismos públicos vinculados o dependientes de la Administración General del Estado, los cuales se clasifican en:
1. Organismos Autónomos.
2. Entidades públicas empresariales.
3. Agencias estatales.
b) Las autoridades administrativas independientes
c) Las sociedades mercantiles estatales.
d) Los consorcios.
e) Las fundaciones del sector público.
f) Los fondos sin personalidad jurídica.
g) Las universidades públicas no transferidas.”
Respecto a la regulación de los organismos públicos estatales, la Ley de referencia establece lo siguiente:
“Artículo 88. Definición y actividades propias”
“Son organismos públicos dependientes o vinculados a la Administración General del Estado, bien directamente o bien a través de otro organismo público, los creados para la realización de actividades administrativas, sean de fomento, prestación o de gestión de servicios públicos o de producción de bienes de interés público susceptibles de contraprestación; actividades de contenido económico reservadas a las Administraciones Públicas; así como la supervisión o regulación de sectores económicos, y cuyas características justifican su organización en régimen de descentralización funcional o de independencia.”
Hecha una resumida relación de la tipología de entidades públicas estatales, procede ahora analizar si la IMHAB tiene análogo carácter que los organismos autónomos del Estado, a efectos de lo que establece el art. 8.2.c) de la OF reguladora de la IIVTNU.
V.- Análisis de la posible analogía del carácter del IMHAB y el de los organismos autónomos del Estado
a) El art. 8.2.c) de la OF reguladora de la IIVTNU reproduce exactamente el art. 105.2.b) del Texto Refundido de la Ley reguladora de las Haciendas Locales (TRLRHL), aprobado por el Decreto Legislativo 2/2004, de 5 de marzo, que dispone que estarán exentos “el municipio de la imposición y demás entidades locales integradas o en las que se integre dicho municipio, así como sus respectivas entidades de derecho público de análogo carácter a los organismos autónomos del Estado”.
b) La Ley 39/1988, de 28 de diciembre, de Haciendas locales (LHL) solo declara exentos “los organismos autónomos de carácter administrativo”, si se tiene en cuenta que en aquel momento la entonces vigente Ley 7/1985, de las Bases del Régimen local (LBRL), solo preveía como formas de gestión directa, la indiferenciada, los organismos autónomos y las sociedades mercantiles locales.
La LOFAGE, como hemos visto, introdujo la categoría de entidades públicas empresariales. Es decir, en el momento en que se aprueba el TRLRHL, en 2004, había aparecido otra categoría de entidades públicas, las empresariales que, en el ámbito local, la introduciría más tarde la Ley 27/2013, de 27 de diciembre, de Racionalización y Sostenibilidad de la Administración, mediante la modificación del art. 85.2 de la LBRL. También la Carta Municipal de Barcelona, aprobada por Ley 22/1998, de 30 diciembre, introdujo una nueva categoría, como veremos más adelante.
La primera cuestión a resolver sobre el problema planteado es la de cuál es el sentido de la expresión <carácter análogo> que figura en el TRLRHL y en la OF reguladora del IIVTNU.
La primera impresión podría ser que tratándose de una norma jurídica, hace referencia al concepto jurídico de analogía, entendida como el método por el que una norma jurídica se extiende, por identidad de razón, a supuestos no contemplados en ella. Entendemos, que en este supuesto no hay laguna, porque la misma norma establece una regulación completa; cuestión diferente es que la repetida regulación pide una interpretación para determinar si hay un <carácter análogo>.
El Diccionario de la RAE define la analogía como la “relación de parecido de cosas diferentes” o también como “razonamiento basado en la existencia de atributos parecidos en seres o cosas distintas”.
En este punto, se puede interpretar que si el TRLRHL y la OF hubieran querido que disfrutaran de exención las entidades públicas municipales <iguales> que los organismos autónomos estatales lo hubieran regulado así; pero, en cambio, prefirieron utilizar la expresión <carácter análogo>, lo que obliga a examinar si la entidad pública empresarial IMHAB tiene carácter análogo a los organismos autónomos estatales.
En relación a este problema hay que analizar dos aspectos diferentes que derivan de la regulación de la tipología de entidades que hemos transcritto y de las funciones del IMHAB.
c) La creación de organismos públicos sometidos, en sus relaciones con terceros, al derecho privado, aconteció exigido por la complejidad de las actividades y por la agilización de varias actividades y servicios. Aun así, como se deriva de su regulación, en muchos aspectos están sujetos al derecho público. Esta complejidad se puede encontrar, por ejemplo, y nos puede servir de indicativo, en la regulación sobre esta materia que hace la Carta Municipal de Barcelona, aprobada por la Ley 22/1998, de 30 de diciembre. El art. 45 de esta Ley dispone:
“Las formas de gestión directo son las siguientes:
1. Gestión indiferenciada.
2. Gestión desconcentrada.
3. Gestión funcionalmente descentralizada, mediante la creación de:
a) Organismos autónomos de carácter administrativo o económico.
b) Entidades de Derecho público que tienen que ajustar su actividad al Derecho privado.
c) Sociedades mercantiles ………”
En la práctica podía crear algún problema distinguir un organismo autónomo de carácter económico de una entidad de derecho público que tenía que ajustar su actividad al derecho privado, especialmente partiendo de la posible similitud de sus funciones. Un ejemplo es el propio IMHAB, antes Patronat de l’Habitatge, organismo autónomo. Sus funciones son prácticamente iguales a cuando tenía la mencionada naturaleza de organismo autónomo. Si permutó su naturaleza a la de entidad pública empresarial es por razones de gestión, como, por ejemplo, se dice en el informe que ha acompañado la solicitud de Informe a este Consell Tributari, que con esta forma de entidad empresarial se podía endeudar sin que computara a la deuda municipal.
Por otro lado, a la vista de la regulación estatal, si hay unas entidades de carácter análogo a los organismos autónomos, las más próximas, son las entidades públicas empresariales. Hemos visto que las dos son organismos públicos, vinculados o dependientes del AGE y su creación, modificación y extinción se regulan por las mismas normas y, en definitiva, las define el mismo precepto, el art. 88 de la Ley 40/2015, antes transcrito.
d) Un último aspecto a tener en cuenta es que el IMHAB considera que le corresponde la exención de la IIVTNU exclusivamente cuando recibe suelo del Ayuntamiento de Barcelona para la promoción y construcción de vivienda pública y protegida. Es precisamente en las actividades de este tipo, que integran sus funciones, fundamentalmente de servicio público, sin afán de lucro, cuando el parecido a la actividad de un organismo autónomo se hace más patente, y se puede considerar que existe el carácter análogo a efectos de disfrutar la exención del impuesto.
VI.- Conclusión
De acuerdo con lo que se ha expuesto, se concluye que el IMHAB puede disfrutar de la exención del IIVTNU, previsto en el art. 8.2.c) de la OF 1.3, cuando recibe suelo del Ayuntamiento de Barcelona para la promoción y construcción de vivienda pública y protegida.
19.- Informe sobre la modificación de la Ordenanza fiscal 3.18 reguladora de la tasa sobre la recogida domiciliaria de residuos. (Exp. 1218/21)
El Consell Tributari, en sesión de 22 de septiembre 2021, de conformidad con el art. 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona y el art. 2.1.b) de su Reglamento Orgánico, emite Informe relativo a la propuesta realizada por la Gerència de Pressupostos i Hisenda sobre la modificación de la Ordenanza fiscal (OF) 3.18, reguladora de la Tasa sobre la recogida domiciliaria de residuos (TRDR). La solicitud de emisión de Informe se acompaña de las propuestas de modificación de la Ordenanza fiscal.
El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Introducción
Las modificaciones que se someten a Informe del Consell Tributari, de modificación de la OF 3.18, reguladora de la TRDR, afecta al art. 3.2, sobre los Sujetos pasivos, a la introducción de un nuevo art. 6, sobre la reducción para ser beneficiario del Canon social de la Agencia Catalana del agua (ACA), en el art. 8, antes art. 7, sobre las Tarifas de la Tasa y a una nueva redacción de la Disposición Transitoria, donde se regulan las reducciones por participación habitual en la recogida selectiva de fracción orgánica en las zonas con recogida individualizada. El Preámbulo de la OF también se modifica para acoger los cambios que se proponen.
II.- Sobre el procedimiento normativo
El procedimiento para la modificación de las Ordenanzas fiscales se tiene que ajustar a lo que disponen los arts. 17 a 19 y 25 del Texto refundido de la ley reguladora de las haciendas locales (TRLRHL), así como a lo que dispone el art. 110 del Reglamento Orgánico municipal, respecto a la documentación que tiene que acompañar a todo proyecto normativo. El documento que se acompaña al expediente se limita a señalar que se mantendrán los importes de la tasa, sin examinar las novedades que se incorporan en la Ordenanza fiscal.
III.- Observaciones
A continuación se examinan las novedades y modificaciones que se proponen.
1.- Se propone un nuevo apartado 2 en el art 3, que dice lo siguiente:
“2. Si el contribuyente no es titular del contrato de suministro domiciliario de agua potable, tendrá la consideración de sujeto pasivo, en concepto de sustituto, el propietario del inmueble.”
El contenido de este nuevo precepto se ajusta al art. 23.2.a) del TRLRHL, que dispone que tienen la condición de sustitutos del contribuyente, en las tasas establecidas en razón de servicios que afecten a ocupantes de viviendas o locales, los propietarios de los inmuebles, sin perjuicio que estos puedan repercutir las cuotas a los beneficiarios.
2.- Se incluye en la OF un nuevo artículo, con el número 6, con el contenido siguiente:
“Artículo 6. Reducción para ser beneficiario del Canon social de la Agencia Catalana del agua
1. Disfrutarán de una reducción del 50% de la cuota de la tasa aquellos contribuyentes que sean titulares de contratos de suministro de agua para uso doméstico destinados a domicilios particulares y que sean beneficiarios del Canon social de la Agencia Catalana del agua en cualquiera de las circunstancias previstas.”
No cabe hacer ninguna observación de legalidad a esta propuesta.
Respecto a su redacción, hay que señalar que hay que suprimir el número “1” del inicio del precepto, puesto que no figura ningún apartado más, y se recomienda sustituir la palabra “reducción” por la de “bonificación”, que es más clarificadora en relación a la naturaleza de la reducción.
3.- Se modifican algunos párrafos del art 8 -antes 7- y se incluyen otros. Estas modificaciones son las siguientes, con rayado el que se suprime:
a) Artículo 8
“Artículo 7.8. Tarifas de la tasa
1. Las tarifas de la tasa se fijan de acuerdo con los siguientes criterios: según el tipo de vivienda receptora del servicio de suministro domiciliario de agua, en función de su caudal nominal y los tramos de consumo definidos en el apartado segundo de este artículo.
2. Concretamente, los tipos de vivienda son los siguientes:
Este cambio de estructura de la norma no plantea ningún problema de legalidad.
b) Artículo 8.A) último párrafo
Se añade este nuevo párrafo:
“A. Los sujetos pasivos que sean titulares de contratos de suministro de agua para uso doméstico destinados en domicilios particulares:”
(…)
“Los tipos de viviendas corresponden a los definidos en el Reglamento del servicio metropolitano del ciclo integral de la agua”
No se hace ninguna objeción.
c) Artículo 8, B)
Se incluyen dos nuevos párrafos y se modifica el anterior párrafo único, ahora tercero.
Se propone el siguiente redactado:
B.- Para los sujetos pasivos que dispongan del servicio de suministro domiciliario de agua por medio de aforo y por aquellos que tienen contratado el suministro para servicios comunitarios, destinados en domicilios particulares, la tarifa es la misma que en el apartado A) se fija para las viviendas de tipos A y B-C en función del caudal contratado.
En los supuestos de edificios de viviendas con aforo general o contador general, se aplicarán tantas cuotas como viviendas haya, una vez calculado el consumo medio mensual por vivienda objeto de suministro.
A los efectos de este del apartado 1 de este artículo, se entiende por consumo la facturación mensual mediana del servicio de suministro domiciliario de agua durante los doce meses anteriores al día 30 de septiembre del ejercicio anterior al devengo de la tasa.”
No se formula ninguna objeción a esta propuesta, si bien respecto al párrafo tercero se tendría que aclarar si se quiere referir a todo el apartado 1 del art. 8 o al primero o segundo párrafo del apartado B) de este art. 8. Si se refiriere a todo el apartado 1 del art. 8, este párrafo tercero entendemos que tendría que ser el apartado C), puesto que tendría un ámbito de aplicación superior al del apartado B).
4.- Artículo 8, apartados 3 y 4
En la propuesta, el contenido del vigente apartado 3 del art. 8 pasa a contenido del apartado 4, mientras que el vigente contenido del apartado 4 queda derogado íntegramente. El nuevo contenido del apartado 3 de la propuesta es el siguiente:
“3. En el caso de sujetos pasivos que contraten de nuevo el servicio de suministro de agua se aplicará, inicialmente, la correspondiente a un consumo de más de 6 y hasta 12 metros cúbicos al mes.
Cuando se realiza un cambio de nombre se entenderá que no existe una nueva contratación del servicio si no se da de baja el contrato anterior. Por lo tanto, la tarifa de la tasa en este último caso será la que corresponda de acuerdo con el número 2 de este artículo.”
La transcrita redacción no plantea ningún problema de legalidad.
La única observación es la de que al haberse suprimido el apartado 2, puesto que su contenido se ha integrado en el apartado 1, el transcritó apartado 3 tendría que ser el apartado 2, y el apartado 4, el 3.
5.- Nueva disposición transitoria
Se propone derogar la disposición transitoria vigente, referida al periodo impositivo del año 2020, así como las dos disposiciones finales que contemplan plazos relativos al mencionado año 2020.
La disposición transitoria que se propone tiene el contenido siguiente:
“Disposición transitoria. Reducciones por participación habitual en la recogida selectiva de fracción orgánica en las zonas con recogida individualizada
1. Para incrementar la recogida selectiva se implantan sistemas de recogida individualizada en diferentes ámbitos de la ciudad. En estos ámbitos es obligatoria la participación de todos los sujetos pasivos. En estos ámbitos se reconoce una reducción temporal de la cuota de la tasa a los sujetos pasivos que hagan 40 o más usos anuales del servicio de recogida selectiva de la fracción orgánica, de acuerdo con los condicionantes que se establece en esta ordenanza fiscal. El porcentaje de reducción a aplicar se indica a la siguiente tabla:
| Año (*) | Porcentaje de reducción |
|---------|------------------------|
| Ejercicio/fracción de implantación (**) | 50% |
| Segundo año | 20% |
| Tercer año | 20% |
| Cuarto año | 20%* |
A los efectos de aplicación de esta reducción, a todas las zonas de la ciudad que con anterioridad a la publicación de esta disposición ya tienen implantado un sistema de recogida de residuos individualizado se considerará como ejercicio de implantación, el ejercicio 2022.
** En el supuesto en que se disfrute de la reducción durante una fracción del ejercicio, se aplicará durante el ejercicio siguiente la misma reducción.
2. En el caso de las zonas con recogida puerta a puerta, los usos se contabilizarán a partir de las lecturas de los cubos suministrados por el Ayuntamiento de Barcelona por la aportación de la fracción orgánica en el momento de ser vaciados por el servicio de recogida municipal.
3. En el caso de sujetos pasivos que utilicen buzones o contenedores con identificación para la entrega de la fracción orgánica, los usos se contabilizarán a partir de las lecturas de las tarjetas o identificadores empleados para abrirlos. Se asignarán al sujeto pasivo las lecturas de las diversas tarjetas que pueda tener vinculadas.
4. En el caso de sujetos pasivos asociados al uso de cubos comunitarios, la reducción aplicaría cuando este cubo lograra 70 o más usos.
5. El número de usos empieza a contarse a partir del inicio del periodo impositivo, o a partir de la fecha de implantación de la recogida individualizada si esta fuera posterior al inicio del periodo impositivo.
6. La reducción se aplica a partir de lograr el umbral de usos definido en los apartados 1 y 4. Si la fecha de implantación de la recogida individualizada fuera posterior al inicio del periodo impositivo, los umbrales de usos definidos en los apartados 1 y 4 se reducirán de forma proporcional al periodo del año en el cual fuera de aplicación la recogida individualizada. Una vez logrado este umbral se comunicará a la entidad suministradora del servicio de suministro domiciliario de agua y se aplicará la reducción por un periodo de 12 meses.”
La transcripta Disposición transitoria establece toda una nueva regulación de las reducciones en la recogida selectiva de fracción orgánica en las zonas con recogida individualizada. Este Consell entiende que, en su mayor parte, esta regulación no tiene carácter transitorio puesto que establece una regulación nueva de la materia de referencia. Se podría exceptuar el contenido del párrafo segundo del apartado 1 - con un asterisco - que contiene una regulación de carácter transitorio, al determinar qué se considerará como ejercicio de implantación en el caso de las zonas que con anterioridad a la presente regulación ya tenían implantado un sistema de recogida de residuos individualizado.
Al tratarse de un régimen especial dentro del régimen general de regulación de la tasa, se considera que lo más correcto sería establecer la regulación a través de una Disposición adicional, exceptuando, como se ha indicado, el párrafo segundo del apartado 1, que es correcta su inclusión en una Disposición transitoria.
IV.- Conclusión
Una vez consideradas las observaciones formuladas por el Consell Tributari, el Ayuntamiento podrá continuar la tramitación del proyecto sometido a Informe.
20.- Informe sobre la modificación de la Ordenanza fiscal 3.17 reguladora de la tasa por el aprovechamiento especial del dominio público local de las instalaciones de transporte de energía eléctrica, gas, agua e hidrocarburos. (Exp. 1225/21)
El Consell Tributari, en sesión de 13 de octubre de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona, y el artículo 2.1.b) de su Reglamento orgánico, emite informe relativo a la propuesta realizada por la Gerència de Pressupostos i Hisenda sobre la modificación de la Ordenanza Fiscal 3.17, reguladora de la Tasa por el aprovechamiento especial del dominio público local de las instalaciones de transporte de energía eléctrica, gas, agua, e hidrocarburos. La solicitud de emisión de informe de fecha 17 de septiembre de 2021 se acompañó de los siguientes documentos: (i) Propuesta de texto de proyecto normativo; (ii) “Informe Técnico-Jurídico-Económico”, de fecha 15 de septiembre de 2021, sobre la aplicación de esta Ordenanza, elaborado por el gabinete jurídico de Gonzalo Abogados y la consultora de ingeniería Valbuena y Ron Ingenieros, debidamente diligenciado de conformidad por el Director de Planificació Estratègica i Fiscalitat en fecha 21 de septiembre; y (iii) Informe justificativo de la misma fecha y suscrito por el mencionado Director.
El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Introducción
Las modificaciones de la Ordenanza fiscal (OF) que se someten a informe son las siguientes:
- Supresión del término “utilización” o “utilización privativa” en la denominación y articulado de la Ordenanza (artículos 1, 2, 3, 5, y 6)
- Adición de un nuevo párrafo en el artículo 6
- Modificación del artículo 7, relativo a las normas de gestión, liquidación y recaudación
- Anexo de Tarifas
II.- Sobre la legalidad del proyecto normativo
El procedimiento para la modificación de la OF 3.17 tendrá que ajustarse a las previsiones contenidas en los artículos 15 a 19 del texto refundido de la Ley reguladora de las haciendas locales, aprobado por el Real decreto legislativo 2/2004, de 5 de marzo (TRLRHL) y el expediente tendrá que contener toda la documentación exigida por la normativa aplicable, incluyendo el preceptivo informe económico-financiero que valore las consecuencias presupuestarias derivadas de la aprobación de la Ordenanza y, en el caso de las tasas por la utilización privativa o el aprovechamiento especial del dominio público, o para financiar total o parcialmente los nuevos servicios, los informes técnico-económicos en los cuales se ponga de manifiesto el valor de mercado o la previsible cobertura del coste de aquellos respectivamente, exigidos por el artículo 25 del TRLRHL.
En este caso, consta en el expediente la documentación que se reseña en el encabezamiento del presente informe.
Así mismo, en el informe justificativo que acompaña la propuesta de Ordenanza Fiscal se hace constar que “de conformidad con aquello previsto en el artículo 133.4 de la Ley 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas, esta propuesta normativa ha sido sometida a consulta pública previa, teniendo en cuenta que ante la doctrina establecida en las últimas sentencias del Tribunal Supremo sobre esta materia, hay que abrir un nuevo periodo de consulta previa siguiendo la normativa mencionada, dado que se propone la aprobación de una nueva ordenanza fiscal”.
Sin perjuicio de lo que se ha afirmado, el Consell Tributari realiza las siguientes precisiones y observaciones a la propuesta normativa que se le somete a informe:
III.- Observaciones
A) Supresión del término “utilización” o “utilización privativa” en la denominación y articulado de la Ordenanza (artículos 1, 2, 3, 5, y 6)
Como se ha dicho anteriormente, la primera de las modificaciones de la OF 3.17 que se somete a informe consiste en la supresión del término “utilización” o “utilización privativa” en la denominación y articulado de la Ordenanza (artículos 1, 2, 3, 5, y 6).
En lo referente a esto, la primera observación a realizar consiste en señalar la falta de homogeneidad en la supresión de estos términos a lo largo del articulado de la OF propuesta. Así, tanto en la denominación de la tasa como en los artículos 1, 2.1, y 6, se ha suprimido la expresión “utilización privativa” como alternativa a “aprovechamiento especial”. Por el contrario en los artículos 5.1; 5.1.b); 5.2.a) y b); 5.3; y 6 párrafo 3, solo se ha suprimido el término “privativo” o “privativa” que adjetiva los términos “uso” o “utilización”. Esto es, el adjetivo “privativo” ha sido totalmente suprimido en la propuesta de Ordenanza –con la única excepción del apartado 3 del artículo 2, que hace referencia al contenido de la OF 3.11–, pero no ha sucedido lo mismo con los vocablos “uso” y “utilización”, los cuales continúan apareciendo en diferentes artículos de la propuesta de Ordenanza. Concretamente: el término “uso” aparece en el artículo 5.1.a) de la propuesta normativa; y el vocablo “utilización” consta en los artículos 5.1; 5.1.b); 5.2.a) y b); 5.3; y 6 párrafo 3, de la misma propuesta. En el artículo 3 se ha suprimido la palabra “utilicen”, pero se mantiene “disfruten”.
Dado que la tasa objeto de regulación se ciñe a un aprovechamiento especial que se cuantifica en función de la intensidad de uso, con exclusión del uso privativo, como se desprende claramente de la nueva denominación de la Ordenanza y, sobre todo, de las configuraciones del hecho imponible y de la base imponible en los artículos 2
y 6, la terminología tendría que unificarse para evitar equívocos y para una mayor seguridad jurídica.
Todo esto, sin perjuicio de la procedencia del último párrafo del apartado 1 del citado artículo 2, el cual especifica que el aprovechamiento grabado que constituye el hecho imponible “se producirá siempre que se tengan que utilizar instalaciones de las referidas que materialmente ocupan el dominio público en general”.
En definitiva, la modificación propuesta concreta el objeto de esta tasa, establecida al amparo del artículo 20.1 a) y 20.3 K) del TRLRHL, compatible con la tasa del 1.5 por ciento por ocupación de vías públicas municipales de las empresas suministradoras prevista en el artículo 24.1.c) del mismo texto legal según la jurisprudencia del Tribunal Supremo, objeto de la Ordenanza Fiscal 3.11 y a la cual se refieren los artículos 1, párrafo 2, y 2, párrafo 3, de esta propuesta de Ordenanza, y de la cual son contribuyentes, según el artículo 3 de la propuesta y de la OF vigente, “las empresas titulares de las redes de energía eléctrica, gas, agua e hidrocarburos” siempre que disfruten o aprovechen especialmente el dominio público local en beneficio particular.
Esta modificación consiste en suprimir del hecho imponible de la actual tasa la “utilización privativa” del dominio público. A tal fin, la tasa pasa a ser denominada tasa por aprovechamiento especial suprimiendo la expresión utilización privativa. Expresión que también se suprime de la configuración del hecho imponible que realiza el artículo 2. Esta modificación resulta coherente, como se ha dicho, con la configuración de la base imponible en función de la intensidad de uso que realiza el artículo 6. Por consiguiente, y en la medida en que la modificación propuesta supone una concreción de lo que se prevé en el TRLRHL, la modificación propuesta no merece ninguna objeción de legalidad, excepto las precisiones terminológicas antes indicadas, siéndole aplicable cuánto dijo este Consell en su dictamen 93/2018, de 22 de junio de 2018, que tuvo por objeto el informe de la primera redacción de esta Ordenanza y al cual nos remitimos.
B) Adición de un nuevo párrafo en el artículo 6
La propuesta normativa añade un nuevo párrafo en el artículo 6 de la actual Ordenanza, dedicado a la base imponible y cuota tributaria de la tasa, que sitúa como penúltimo de este artículo. Este párrafo tiene por objeto introducir una diversificación de los tipos impositivos en función de la intensidad de uso para atender la exigencia de la doctrina del Tribunal Supremo, fijada, entre otros, en su sentencia de 3 de diciembre de 2020, como expresamente se hace constar en el texto normativo. El párrafo propuesto es el siguiente:
“Con esta finalidad, y según la exigencia del Tribunal Supremo en las sentencias, para todas, la de 3 de diciembre de 2020 que motivan esta ordenanza, se establecen en atención a la justificación del informe técnico y económico, dos tipos impositivos diferentes en atención a la intensidad del uso del dominio público local:
El 5% en los aprovechamientos especiales de las instalaciones como cajas de amaraje, torres metálicas, apoyos, transformadores, depósitos u otros elementos similares.
El 2,5% en el aprovechamiento del resto de elementos como por ejemplo líneas aéreas o cables de transporte de energía."
Pues bien, sin perjuicio de la legalidad y correcta justificación de la propuesta normativa, no se puede considerar correcta la inclusión de la mencionada justificación, propia en su caso de una exposición de motivos, en la parte dispositiva, en el articulado mismo de la norma.
Según el parecer de este Consell, el nuevo párrafo del artículo 6 que se propone tiene que limitarse a establecer con claridad la dualidad de tipos impositivos y los supuestos en los cuales estos resultan de aplicación, lo cual ya se hace en las letras a) y b) del texto propuesto, teniendo que ser eliminada la referencia a las sentencias del Tribunal Supremo que motiven la nueva regulación así como la referencia al informe técnico y económico que justifica la articulación concreta que se establece.
C) Modificación del artículo 7, relativo a las normas de gestión, liquidación y recaudación
En cuanto a la modificación relativa a las normas de gestión, ninguna observación merece la eliminación del sistema de autoliquidación y consiguiente extensión del procedimiento de declaración y posterior liquidación administrativa previsto en los artículos 128 y 130 de la Ley General Tributaria a todos los supuestos. Esto es, tanto para los supuestos de autorización de nuevos aprovechamientos como para los supuestos de aprovechamientos ya existentes o autorizados. Posibilidad que, como ya se dijo en el informe CT 220/2019, de 18 de julio de 2019, relativo a la modificación de esta OF para el 2020, entra plenamente dentro de la potestad normativa del Ayuntamiento.
Ahora bien, el nuevo texto del artículo 7 de esta OF ha suprimido el apartado 2 del artículo 7 del texto actual, que se refiere a la competencia de la Administración para la verificación y comprobación de las declaraciones presentadas por los obligados tributarios y, en consecuencia, para realizar, en su caso, las liquidaciones complementarias que procedan. En su lugar, el punto 2 de la letra b) del apartado 1 del nuevo artículo 7 [en realidad, letra b) del artículo 7, puesto que no existe un apartado 2 en el texto del artículo 7 propuesto, por lo cual este número 1 tendría que ser suprimido] regula la liquidación administrativa propia del procedimiento de gestión establecido.
Este apartado 2 de la letra b) del artículo 7 regula esta liquidación administrativa para realizar dos precisiones: primera, que la práctica de esta liquidación administrativa se realizará durante el tercer trimestre de cada año de conformidad con los datos declarados por los obligados; y segunda, que la Administración practicará las liquidaciones a partir de sus propios datos en el caso de ausencia de declaración de datos por parte de los obligados tributarios.
Concretamente, el apartado suprimido establecía:
"2. Las declaraciones presentadas por las empresas sujetos pasivos podrán ser objeto de verificación y comprobación por parte de la Administración tributaria
municipal que practicará, en su caso, las liquidaciones complementarias que sean procedentes.”
En su lugar, el texto propuesto establece lo siguiente:
“2. La Administración tributaria municipal practicará, durante el último trimestre de cada año, la liquidación de la tasa en conformidad con los datos declarados por parte de los obligados. En caso de no haber presentado la correspondiente declaración de datos, se practicarán las liquidaciones a partir de los datos disponibles por parte de la Administración municipal.”
Pues bien, sin perjuicio de la corrección y legalidad de las dos precisiones relativas a la práctica de las liquidaciones administrativas que forman parte del procedimiento de gestión por el cual opta la presente propuesta de OF y a las cuales se refiere este apartado, este Consell considera que sería conveniente incorporar en su texto una referencia explícita a las facultades de comprobación de la Administración. Sobre todo, por la confusión a la cual puede inducir la referencia explícita a la práctica de las liquidaciones administrativas que culminan el procedimiento de gestión establecido “de conformidad” con los datos declarados. Expresión que siendo cierta, resulta incompleta, puesto que puede inducir a un deber de la Administración de atender los datos declarados en todo caso, esto es, excluyendo las facultades de verificación y comprobación de la Administración tributaria. Autolimitación competencial que no es, en principio técnicamente posible, sin embargo la amplitud de las competencias normativas municipales en materia de gestión (art. 12.2 del TRLRHL).
Así pues, se recomienda sustituir en el apartado 2 de la letra b del artículo 7 la expresión “de conformidad con” (los datos declarados por los obligados tributarios) utilizada, por otra más precisa, como podría serlo la expresión “ajustada a” estos datos; así como incorporar a su texto una referencia expresa a las competencias de la Administración en relación con las declaraciones de los obligados tributarios que aquí se regulan a fin de evitar la autolimitación competencial a la cual puede inducir el texto propuesto. Esto es, una referencia expresa a la práctica de estas liquidaciones tributarias de acuerdo con los artículos 128 a 130 de la LGT y concordantes de la OF general, y siempre sin perjuicio de las facultades de comprobación de la Administración.
Finalmente, es necesario así mismo llamar la atención por la expresión “antes” que se utiliza en el apartado 1 de la letra b) de este artículo 7 que se propone. Como ya se ha dicho por este Consell, en relación incluso a otras propuestas de OF para el año 2022, y así ha sido recogido además en la propuesta de modificación de lo OF 1.4 relativa al IAE para este mismo ejercicio, ya informada por este Consell, resulta conveniente precisar la fecha de finalización del periodo temporal que se establece para la presentación de las declaraciones por parte de los obligados tributarios de forma más clarificadora. Razón por la cual en las normas mencionadas se ha sustituido la expresión “antes del” (día X) por la más precisa de “hasta el” (día X).
D) Anexo de Tarifas
Ninguna observación hay que hacer relativa a las modificaciones introducidas en el Anexo de Tarifas que incorporan la dualidad de tipos impositivos antes examinada, en línea con la jurisprudencia del Tribunal Supremo como se justifica ampliamente en el informe técnico y económico que se acompaña.
IV.- Conclusión
Por todo lo que se ha dicho, el Consell Tributari no observa, en la propuesta de texto de la Ordenanza sometida a su consideración, ninguna infracción del ordenamiento jurídico, sin perjuicio de las precisiones y observaciones puestas de relevo en el cuerpo del presente informe.
21.- Informe sobre la modificación de la Ordenanza fiscal 3.16 reguladora de las tasas por la utilización privativa o el aprovechamiento especial del dominio público municipal, a favor de empresas explotadoras de servicios de telefonía móvil. (Exp. 1322/21)
El Consell Tributari, en sesión de 13 de octubre de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona, y el artículo 2.1.b) de su Reglamento orgánico, emite informe relativo a la propuesta realizada por la Gerència de Pressupostos i Hisenda sobre la modificación de la Ordenanza Fiscal 3.16, reguladora de las Tasas por la utilización privativa o el aprovechamiento especial del dominio público municipal, a favor de empresas explotadoras de servicios de telefonía móvil. La solicitud de emisión de informe de fecha 1 de octubre de 2021 se acompañó en la misma fecha de los siguientes documentos: (i) Escrito de solicitud realizada por el Director de Projectes d’Ordenances Fiscals i Altres ingressos, Gerència de Pressupostos i Hisenda; (ii) Propuesta de texto de proyecto normativo; (iii) Certificado de consulta previa firmado por el Secretari General de l’Ajuntament de Barcelona de fecha 9 de agosto de 2021; (iv) Informe económico del Director de Projectes d’Ordenances Fiscals i Altres ingressos de fecha 1 de octubre de 2021 y (v) Sentencia nº 1945 de fecha 28 de abril de 2021, del Tribunal Superior de Justicia de Cataluña. El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Sobre el procedimiento del proyecto normativo
El procedimiento para la aprobación de la Ordenanza fiscal (OF) tendrá que ajustarse a las previsiones contenidas en los artículos 15 a 19 del Texto refundido de la Ley reguladora de las haciendas locales (TRLRHL) y el expediente tendrá que contener toda la documentación exigida por la normativa aplicable, incluyendo el preceptivo informe económico-financiero que valore las consecuencias presupuestarias derivadas de la aprobación de la ordenanza. En este caso consta en el expediente la documentación ya señalada.
El Consell Tributari en el Informe de 20 de junio de 2018, Expediente 93/18 sobre la propuesta de Ordenanza fiscal nº 3.17 relativa a las Tasas por la Utilización privativa o aprovechamiento especial del dominio público local de las instalaciones de transporte de energía eléctrica, gas, agua e hidrocarburos, párrafo primero, en relación con el trámite de información y consulta públicas que establece el artículo 133 de la Ley 39/2015, de 1 de octubre, de procedimiento administrativo común de las Administraciones públicas, y del previsto en el número cuatro del mencionado artículo 133, señala que:
«El número cuatro, párrafo segundo, del artículo mencionado prevé que se puede prescindir del mencionado trámite:
“Cuando la propuesta normativa no tenga impacto económico, no imponga obligaciones relevantes a los destinatarios o regule aspectos parciales de una materia...”
Pues bien, el Consell Tributari entiende que el mencionado proyecto establece, *ex novo*, una tasa, es decir, un tributo, que es una especificación del deber de contribuir de acuerdo con el artículo 31.1 y 3 de la Constitución española (CE), suponiendo una obligación tributaria, legal y de derecho público, que desde el punto de vista jurídico no es una regulación parcial sino completa de la materia relacionada con la tasa por la utilización privativa y el aprovechamiento especial del dominio público local de las instalaciones de transporte de energía eléctrica, gas, agua e hidrocarburos, estableciendo el hecho imponible, los obligados tributarios, la base imponible, el tipo impositivo y la cuota tributaria, elementos de identificación y cuantificación del tributo, además de ser una obligación fundamental para sus destinatarios por su propio fundamento constitucional que la convierte en indisponible para todas las partes que intervienen en su aplicación y estando por este motivo especialmente protegida por el ordenamiento jurídico. Reflejo de esta situación son los artículos 16 y 17 del TRLRHL que disponen un régimen preciso respecto del contenido y procedimiento de aprobación y modificación de las Ordenanzas Fiscales, normas mediante las cuales se ejerce la potestad para establecer tributos reconocida en el artículo 133.1 y 2 de la CE a los Entes Locales. Por todo esto hay que advertir de la posible tacha de ilegalidad en el procedimiento que podría suponer la invalidez de la propuesta.»
En el caso presente, el expediente contiene el documento acreditativo de este trámite, como ya se ha señalado.
II.- Sobre la legalidad del proyecto normativo
Constituye el objeto de este informe el proyecto de OF reguladora de las Tasas por la utilización privativa o el aprovechamiento especial del dominio público municipal, a favor de empresas explotadoras de servicios de telefonía móvil. El proyecto normativo sometido a informe es el siguiente:
*Art. 1º Disposiciones generales, naturaleza y objeto. De acuerdo con aquello que disponen los artículos 133.º.2 y 142º de la Constitución, el artículo 106º de la Ley 7/1985, de 2 de abril, reguladora de las bases de régimen local, y, específicamente, los artículos 15º, 20º a 27º y 57º del Texto Refundido de la Ley reguladora de las Haciendas Locales, aprobado por Real decreto legislativo 2/2004, de 5 de marzo, el Excelentísimo Ajuntament de Barcelona acuerda la imposición y ordenación de una tasa por la utilización privativa o el aprovechamiento especial constituido en el vuelo, el suelo y el subsuelo de las vías públicas municipales en el término municipal de Barcelona, a favor de empresas explotadoras de servicios de telefonía móvil, que se regirá por los mencionados preceptos y por esta Ordenanza fiscal.*
*Art. 2º Hecho imponible. 1. Constituye el hecho imponible de la tasa regulada en esta Ordenanza la utilización privativa o el aprovechamiento especial, total o parcial, constituido, en el vuelo, el suelo y el subsuelo de las vías públicas municipales en el término municipal de Barcelona, por las empresas explotadoras de servicios de telefonía móvil que presten servicios, mediante recursos de su titularidad, como redes de telecomunicaciones, sistemas de fibra óptica, televisión por cable u otra técnica que disponga de redes e instalaciones que transcurran por el dominio público local, aunque no se haya pedido u obtenido la correspondiente licencia, autorización o concesión constituido en el vuelo, el suelo y el subsuelo de las vías públicas municipales.*
2. Se consideran prestados dentro del término municipal todos los servicios que, por su naturaleza, dependan o estén relacionados, directa o indirectamente, con el aprovechamiento del vuelo, el suelo o el subsuelo de la vía pública o estén en relación.
Art. 3º Obligados tributarios. 1. Son sujetos pasivos de la tasa regulada por esta Ordenanza, en concepto de contribuyentes, todas las empresas explotadoras de servicios de telefonía móvil titulares de las correspondientes redes de telecomunicaciones, sistemas de fibra óptica, televisión por cable u otra técnica que disponga o utilice redes o instalaciones que transcurran por el dominio público local o que estén instaladas, independientemente de su carácter público o privado, así como otras análogas.
2. Podrán ser considerados sucesores o responder, solidariamente o subsidiariamente, de las obligaciones tributarias de los sujetos pasivos de la tasa establecida en esta Ordenanza, las personas físicas, jurídicas o las entidades del artículo 35º 4 de la Ley general tributaria en los supuestos que se establecen y la normativa de desarrollo.
Art. 4º Responsabilidades de los sujetos pasivos. 1. En el supuesto de que el aprovechamiento especial comporte la destrucción o el deterioro del dominio público local, el beneficiario, la persona o la entidad en cuestión está obligado, independientemente del pago de la tasa que proceda, a reintegrar el coste total de los gastos de reconstrucción o reparación respectivas y a depositar previamente el importe.
2. Si los daños son de carácter irreparable, hay que indemnizar el Ayuntamiento con la misma cantidad que el valor de los bienes destruidos o que el importe del deterioro efectivamente producido.
En ningún caso el Ayuntamiento no puede condonar las indemnizaciones ni los reintegros anteriores.
Art. 5º Devengo de la tasa y periodo impositivo. 1. El devengo de la tasa que regula esta Ordenanza se produce:
a) Cuando se trata de concesiones o autorizaciones de nuevos aprovechamientos, en el momento de solicitar la licencia correspondiente.
b) En aquellos supuestos en que la utilización privativa o el aprovechamiento especial a que hace referencia el artículo 2º de esta Ordenanza no requiera licencia o autorización, desde el momento en que se ha iniciado la utilización o el aprovechamiento mencionado. A tal efecto, se entiende que ha empezado la utilización o el aprovechamiento en el momento en que se inicia la prestación del servicio a los ciudadanos que lo piden.
c) Cuando la utilización privativa o el aprovechamiento especial del vuelo, suelo y el subsuelo de las vías públicas municipales se prolongue varios ejercicios, el devengo de la tasa tendrá lugar el 1 de enero de cada año.
b. El periodo impositivo coincide con el año natural, salvo los supuestos de inicio o cese en el uso privativo o aprovechamiento especial del dominio público municipal, casos en que procederá el prorratoe trimestral, conforme a las reglas siguientes:
a) En los supuestos de altas por inicio de actividad, se liquidará la cuota correspondiente a los trimestres que quedan para finalizar el ejercicio, incluido el trimestre en que tiene lugar el alta.
b) En caso de bajas por cese de actividad, se liquidará la cuota que corresponderá a los trimestres transcurridos desde el inicio del ejercicio, incluyendo aquel en que se origina el cese.
Art. 6º Base imponible y Cuota tributaria de la tasa por la utilización privativa o aprovechamiento especial del dominio público municipal por parte de las empresas explotadoras de los servicios de telefonía móvil.
1. La base imponible cuota tributaria estará constituida por el valor de la utilidad derivada de la ocupación del dominio público local, por parte de los obligados tributarios.
2. El valor de la utilidad derivada de la ocupación del dominio público local se cuantificará con la aplicación de la siguiente fórmula:
\[ BI = LXT \times S \times CPTM \times VMS \times CR \]
Siendo:
- **LXT**: la longitud de red de telecomunicaciones de cada obligado tributario, determinada en metros lineales.
- **S**: la anchura media por metro lineal utilizada por la instalación de redes de telecomunicaciones en la ciudad de Barcelona, y que es de 0,60m².
- **CPTM**: el coeficiente de ponderación de los servicios de telefonía móvil que cada obligado tributario presta mediante esta red, respecto de la totalidad de sus servicios. Este porcentaje se determina, para cada obligado tributario, en función del número de líneas móviles prepago y postpago sobre el total de las líneas de telefonía fija y móvil de sus abonados con domicilio en el municipio de Barcelona.
- **VMS**: el valor de mercado del suelo unitario por metro cuadrado. Este valor es el resultado de multiplicar el valor catastral del suelo unitario/m² del municipio de Barcelona por el coeficiente de comprobación asignado a este municipio a efectos del impuesto sobre transmisiones patrimoniales y el impuesto sobre sucesiones y donaciones.
- **CR**: el coeficiente del 0,06 que se determina como rentabilidad mínima del arrendamiento de bienes patrimoniales, de conformidad con lo que establece el artículo 92.2 del Reglamento de los bienes de las entidades locales, aprobado por RD 1372/1986, de 13 de junio.
3. La cuantía de la cuota tributaria de la tasa por cada operador de servicios de telefonía móvil será el resultado de aplicar el coeficiente del 0,85 a la base imponible calculada según el apartado anterior.
\[ BI QT = €/m^2 \text{ básico} \times S \times CPTM \]
Siendo:
- **a) €/m² básico** = VMS * CR * 0,5
Donde VMS es el valor de mercado del suelo unitario por metro cuadrado. Este valor es el resultado de multiplicar el valor catastral del suelo unitario/m² del municipio de Barcelona por el coeficiente de comprobación asignado a este municipio a efectos del impuesto sobre transmisiones patrimoniales y el impuesto sobre sucesiones y donaciones.
Dónde CR es el coeficiente del 0,06 que se determina como rentabilidad mínima del arrendamiento de bienes patrimoniales, de conformidad con lo que establece el artículo 92.2 del Reglamento de los bienes de las entidades locales, aprobado por RD 1372/1986, de 13 de junio.
La cuantía del €/m² básico por cada operador de servicios de telefonía móvil será el resultado de aplicar el coeficiente del 0,5 a la mencionada cuantía.
- **b) Superficie ocupada** \( S = LXT \times 0,6 \)
Donde $LXT$ es la longitud de red de telecomunicaciones de cada obligado tributario, determinada en metros lineales.
Dónde 0,6 es la anchura mediana por metro lineal utilizada por la instalación de redes de telecomunicaciones en la ciudad de Barcelona, y que es de 0,60m².
c) CPTM es el coeficiente de ponderación de los servicios de telefonía móvil que cada obligado tributario presta mediante esta red, respecto de la totalidad de sus servicios. Este porcentaje se determina, para cada obligado tributario, en función del número de líneas móviles prepago y postpago sobre el total de las líneas de telefonía fija y móvil de sus abonados con domicilio en el municipio de Barcelona, a fecha de 1 de enero de cada año.
En los casos donde el importe de la cuota tributaria, calculada según el apartado anterior, dividido por la superficie ocupada por el obligado tributario exceda de la mitad del importe del €/m² básico, el parámetro que se refiere la letra a) del apartado anterior será la mitad del importe del €/m² básico y el cálculo de la cuota será el resultado de multiplicar esta cantidad por la superficie ocupada.
Art. 7º Normas de gestión, liquidación y recaudación. 1. Los obligados tributarios tendrán que presentar a la Administración tributaria municipal, antes del 28 de febrero de cada año, una declaración referida al año anterior, con el contenido siguiente:
a) Número total de líneas postpago de telefonía móvil de los abonados en todo el territorio estatal;
b) Número total de líneas prepago de telefonía móvil de los abonados en todo el territorio estatal;
c) Número total de líneas postpago de telefonía móvil de los abonados con domicilio en el término municipal de Barcelona.
d) Número total de líneas prepago de telefonía móvil de los abonados con domicilio en el término municipal de Barcelona.
e) Número total de líneas de telefonía fija de los abonados de todo el territorio estatal, en el supuesto que el obligado tributario de este servicio;
f) Número total de líneas de telefonía fija de los abonados con domicilio en el término municipal de Barcelona.
2. La Administración tributaria municipal practicará liquidaciones tributarias trimestrales basándose en los datos por ellos declarados correspondientes al periodo impositivo anterior al devengo, las cuales tendrán el carácter de provisionales y de pagos por anticipado, y que se elevarán al resultado de aplicar el 25% al importe de la cuota tributaria calculada de conformidad con el artículo 6º de esta Ordenanza.
El importe a ingresar por la cuota tributaria anual, que se liquidará en el primer trimestre, será la diferencia positiva entre la cuota tributaria y los pagos por anticipado trimestrales que se hayan realizado correspondientes al mismo periodo impositivo.
Si esta diferencia fuera negativa, el exceso satisfecho en el Ayuntamiento se compensará en el primer pago por anticipado o, si no fuera suficiente, en los sucesivos, y en el supuesto de que el importe del exceso sea superior a los pagos por anticipado previstos durante aquel año, se procederá a su devolución.
Art. 8º Convenios de colaboración. La Administración tributaria municipal podrá subscribir convenios de colaboración con los sujetos pasivos de la tasa con la finalidad de simplificar el cumplimiento de las obligaciones formales y materiales derivadas de esta tasa, o las normas de gestión, liquidación y recaudación de esta Ordenanza, de conformidad con la legislación vigente.
Art. 9º Actuaciones y procedimientos de gestión y de inspección tributarias. Las actuaciones y procedimientos de gestión y de inspección tributarias de todos aquellos elementos que regula esta Ordenanza serán ejercidas por l’Institut Municipal d’Hínsenda de Barcelona, resultando de aplicación la Ley general tributaria y las otras Leyes reguladoras de la materia, así como las normas que las despliegan.
Art. 10º Infracciones y sanciones. En cuanto a la calificación como infracciones tributarias y a las sanciones que correspondan en cada caso, se atendrá al que dispone la Ley general tributaria, y las normas reglamentarias que la despliegan.
Art. 11º En todo aquello que no está previsto en la presente Ordenanza, será de aplicación la Ordenanza fiscal general.
Disposición final. Esta Ordenanza, aprobada definitivamente por el Plenario del Consell Municipal en fecha XX de diciembre de XXXX, empezará a regir el 1 de enero de 2022 y continuará vigente mientras no se acuerde la modificación o derogación”.
Respecto del texto del proyecto de Ordenanza, hay que destacar que aparecen regulados todos los elementos necesarios para la existencia de un tributo, adaptándose por lo tanto a aquello específicamente exigido por el artículo 16.1 del TRLRHL. Con carácter general no se puede atribuir reproche de legalidad a la propuesta presentada.
La Propuesta normativa incorpora las observaciones realizadas por el Consell Tributari en el Informe emitido el 16 de octubre del año 2019, Expediente 582/19 sobre la modificación de la Ordenanza fiscal nº 3.16 relativa a Tasas por la Utilización privativa o el aprovechamiento especial del dominio público municipal, a favor de empresas explotadoras de servicios de telefonía móvil, en los párrafos segundo y tercero. En este sentido, respecto del artículo 7 de la propuesta hay que señalar que en el número uno se tiene que adaptar el número de letras al correspondiente de los datos la información de las cuales se solicita.
No obstante, el Consell Tributari, de acuerdo con las precisiones realizadas en el dictamen 314/21, FJ tercero, y en el Informe emitido el 14 de julio del año 2021, Expediente 884/21 sobre la creación de la Ordenanza fiscal 3.19 reguladora de Tasas por el mantenimiento de los servicios de prevención, extinción de incendios y salvamento, letra C, considera que respecto del párrafo primero del número uno del mencionado artículo 7 se tendría que sustituir el término “antes”, referido a la fecha de finalización del plazo de cumplimiento del deber de presentar la declaración tributaria correspondiente, por el de “hasta” tal como se ha reflejado en la propuesta de modificación para 2022 de la OF 1.4 reguladora del Impuesto sobre actividades económicas, aprobada mediante informe emitido el día 15 de septiembre de 2021, III.2.
III.- Conclusión
Por todo el que se ha dicho, el Consell Tributari no observa, en la propuesta de texto de la Ordenanza sometida a su consideración, ninguna infracción del ordenamiento jurídico con las precisiones puestas de relieve en el cuerpo del presente informe.
El Consell Tributari, en sesión de 13 de octubre de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona y el artículo 2.1.b) de su Reglamento orgánico, emite informe relativo a la propuesta realizada por la Gerència de Pressupostos i Hisenda sobre la modificación de la Ordenanza Fiscal 3.6, de Mercados. La solicitud de emisión de informe de fecha 6 de octubre de 2021 se acompañó en la misma fecha del Informe Justificativo de las Propuestas de Modificaciones de la Ordenanza Fiscal 3.6 de Mercados año 2022, de octubre de 2021, del Cap del Departament de Mercats i del Director d’Administració General.
El examen que realiza el Consell Tributari sobre las ordenanzas reguladoras de los ingresos de derecho público, así como sobre cualquier otra disposición de carácter general, relativa total o parcialmente a los ingresos de derecho público, se limita al análisis jurídico de los textos normativos contenidos en el expediente.
INFORME
I.- Introducción
La modificación que ahora se somete a informe del Consell Tributari propone cambios, respecto de la Ordenanza Fiscal vigente, esencialmente en relación con: (i) la Disposición final, para actualizar la fecha de entrada en vigor del texto y (ii) el Anexo de Tarifas, fundamentalmente actualizando importes y mejorando la técnica normativa con precisiones y matizaciones y la revisión de la concordancia de artículos.
II.- Sobre el procedimiento normativo
El procedimiento para la modificación de la Ordenanza fiscal (OF) 3.6, de Mercados, tendrá que ajustarse a las previsiones contenidas en los artículos 15 a 19 del Texto refundido de la ley reguladora de las haciendas locales (TRLRHL) y el expediente tendrá que contener toda la documentación exigida por la normativa aplicable, incluyendo el preceptivo informe económico-financiero que valore las consecuencias presupuestarias derivadas de la aprobación de la Ordenanza y, en su caso, el preceptivo informe económico-financiero que ponga de manifiesto el valor de mercado o la previsible cobertura del coste del servicio previsto en el artículo 25 del TRLRHL. Constan incorporados al expediente los respectivos informes referidos a cada una de las modificaciones propuestas.
III.- Observaciones
A) Se somete a informe del Consell Tributari la modificación de la Disposición Final de la referida OF 3.6 la nueva redacción de la cual es la siguiente:
“Disposición final. La presente Ordenanza, aprobada definitivamente por el Ple- nario del Consell Municipal en fecha XX de diciembre de 2021, empezará a regir
el 1 de enero de 2022 y continuará vigente mientras no se acuerde la modificación o derogación.”
La modificación propuesta respecto de esta disposición –consistente en actualizar la fecha de entrada en vigor de la Ordenanza– no merece ninguna objeción.
B) Se somete a informe del Consell Tributari la modificación de la Disposición Primera del Epígrafe I. Mercados de zona del Anexo de Tarifas de la referida OF 3.6 la nueva redacción de la cual es la siguiente:
“Primera. Los mercados de zona se clasifican en 1ª, 2ª y 3ª categoría
Son de 1ª categoría los mercados de la Abaceria, de la Barceloneta, de la Boqueria, del Carmel, de la Concepció, de Felipe II, de Fort Pienc, de Galvany, de Hostafrancs, de la Llibertad, de les Corts, de la Merce, de Lesseps, de Montserrat, del Ninot, de la Sagrada Familia, de Sant Antoni, de Sant Gervasi, de Sant Martí, de Santa Caterina, de Sants, de Sarrià, del Poblenou-Unió, del Besòs, del Clot y de Provençals, de la Guineueta.
Son de 2.ª categoría los mercados, de Ciudad Meridiana, de l’Estrella, del Guinardó, d’Horta, de la Marina, de San Andreu, de las Tres Torres, de la Trinidad, del Bon Pastor y el del Vall d’Hebron-Teixonera.
Son de 3.ª categoría los mercados de Canyelles y Núria.
En el caso de que un mercado afronte un proceso de remodelación parcial o integral, el Ayuntamiento puede determinar el cambio de categoría de manera automática, con efectos desde el primer día del trimestre posterior a la finalización del proceso de remodelación”.
En relación con la modificación propuesta –consistente en el cambio de categoría del mercado de San Andreu– el Informe Justificativo de las Propuestas de Modificaciones de la Ordenanza Fiscal 3.6 de Mercados año 2022, de octubre de 2021, del Cap del Departament de Mercats i del Director d’Administració General, dice literalmente: “Se propone el cambio de categoría fiscal del Mercado de San Andreu, fruto del proceso de remodelación en los que ha estado inmerso, con previsión que a principios de 2022 ya esté finalizado y en su emplazamiento histórico.
Aun así, hay que recordar que en el actual redactado de la Ordenanza Fiscal vigente desde el 1 de enero de 2016, ya reconoce que en el caso de que un mercado afronte un proceso de remodelación parcial o integral, el Ayuntamiento puede determinar el cambio de categoría de manera automática, con efectos desde el primer día del trimestre posterior a la finalización del proceso de remodelación.”
Respecto de esta propuesta de modificación el Consell no tiene nada a objetar jurídicamente, dado que está amparado por la autonomía del Consistorio y, efectivamente, como dice el referido Informe, el cambio de categoría de los mercados remodelados es una posibilidad recogida en el propio texto de la Ordenanza vigente, en concordancia con la naturaleza y la finalidad de las obras de remodelación.
C) Se somete a informe del Consell Tributari la modificación del apartado 5.1 de la Disposición Segunda del Epígrafe I. Mercados de zona del Anexo de Tarifas de la referida OF 3.6 la nueva redacción del cual es la siguiente:
“5.1. Los lugares de venta que expiden artículos incluidos en más de una de las denominaciones en que se clasifican estos artículos, y que de acuerdo con la Prescripción Segunda del Epígrafe H I tienen la consideración de ser lugares de venta de clase A, tienen que satisfacer la tasa prevista en el punto 2 del Epígrafe H I, más el 10% de recargo. [...]”.
Respecto de la modificación propuesta el Consell Tributari no tiene ninguna objeción dado que se trata simplemente de actualizar el epígrafe de la norma a la cual se remite.
D) Se somete a informe del Consell Tributari la modificación del apartado 7 de la Disposición Segunda del Epígrafe I. Mercados de zona del Anexo de Tarifas de la referida OF 3.6 la nueva redacción de la cual es la siguiente:
“Por la utilización, para reuniones o conferencias, de la sala polivalente de los mercados de Santa Caterina, Llibertad, Encants Barcelona Fira de Bellcaire, Sants, Ninot, Espai Boqueria, Sant Antoni y San Andreu situadas en la planta alta de cada mercado, se tendrá que satisfacer la tasa de 276,73 € por día o fracción. Los gastos logísticos, técnicos, limpieza, seguridad, irán a cargo de la entidad solicitante.”
Respecto de la modificación de este apartado el Consell Tributari encuentra coherente que se incluya expresamente la referencia en los nuevos mercados que cuentan con sala polivalente –como dice el Informe Justificativo de las Propuestas de Modificaciones de la Ordenanza Fiscal 3.6 de Mercados año 2022, de octubre de 2021, del Cap del Departament de Mercats i del Director d’Administració General–: “para equiparar la tasa de utilización a la del resto de Mercados con espacios similares”– y en cuanto al último inciso, que supone, como recoge así mismo el referido Informe, aprovechar “para introducir en el texto normativo que los gastos logísticos, técnicos, limpieza, seguridad, irán a cargo de la entidad solicitante, que ya se venía haciendo de facto” se considera que supone una mejora de la técnica normativa dado que introduce una precisión que evita interpretaciones, por la cual el Consell Tributari no tiene nada a objetar a esta propuesta de modificación.
E) Se somete a informe del Consell Tributari la modificación del apartado 5.3 de la Disposición Segunda del Epígrafe II. Mercados especiales del Anexo de Tarifas de la referida OF 3.6 la nueva redacción del cual es la siguiente:
“5.3 Las paradas dedicadas a subasta satisfarán la tasa de:
Lunes o sábado 43,69 €/día/lugar de venta
Miércoles o viernes 55,82 €/día/lugar de venta
Viernes más sábado 86,15 €/por ambos días/lugar de venta
Sábado (sin celebración de subasta) 43,69 €/día/lugar de venta
Sábado (con celebración de subasta) 55,82 €/día/lugar de venta”
En cuanto a esta modificación, consistente en establecer tarifas específicas para los sábados en el Mercado de los Encants Barcelona Fira de Bellcaire, dice literalmente el Informe Justificativo de las Propuestas de Modificaciones de la Ordenanza Fiscal 3.6 de Mercados año 2022, de octubre de 2021 que: “Se introduce una modificación
en la tasa que graba la actividad de este sector del Mercado de los Encants los sábados, atendiendo a la especial situación en la que de manera excepcional y desde el pasado mes de junio de 2020 reabrió después del periodo de confinamiento por la pandemia, en el sentido que los sábados también se está celebrando la subasta pública de los lotes, y por tanto hay que establecer dos tasas claramente diferenciadas con o sin subasta de lotes, la que el interés comercial por el espacio aumenta significativamente, y además requiere una operativa más costosa por tener que habilitar una serie de servicios propios, como la del subastador, auxiliares de control o limpiezas especiales”.
En cuanto a esta distinción del importe de la tasa atendiendo a si hay subasta o no el Consell Tributari considera que queda amparada por la autonomía del Consistorio y, en lo referente a la cuantía prevista para cada supuesto, en cuanto que se trata de un aspecto exclusivamente económico, el Consell Tributari simplemente observa que ha sido incorporado en el expediente el estudio económico respectivo que justifica el establecimiento de las nuevas tarifas.
F) Se somete a informe del Consell Tributari la modificación del apartado 5.7 del Epígrafe II. Mercados especiales del Anexo de Tarifas de la referida OF 3.6 la nueva redacción del cual es la siguiente:
“5.7. La persona física, jurídica o entidad encargada de la explotación comercial del aparcamiento de los mercados municipales de Encants Barcelona Fira de Bellcaire, Sagrada Familia y del Mercado de Sant Antoni, satisfará anualmente la cantidad fijada en la adjudicación, en base al precio de licitación que recoja el Pliego de condiciones que regule el procedimiento de licitación, y a la vez posteriores actualizaciones, o las condiciones recogidas en el encargo de gestión vigente”.
Respecto de la modificación de este apartado el Consell Tributari encuentra coherente que se incluya expresamente la referencia en los nuevos mercados que cuentan con aparcamientos –como dice el Informe Justificativo de las Propuestas de Modificaciones de la Ordenanza Fiscal 3.6 de Mercados año 2022, de octubre de 2021, del Cap del Departament de Mercats i del Director d’Administració General si bien, por las salas polivalentes: “para equiparar la tasa de utilización a la del resto de Mercados con espacios similares” – y en cuanto al último inciso, se considera que supone una mejora de la técnica normativa dado que introduce una precisión que evita interpretaciones, por lo cual el Consell Tributari no tiene nada a objetar a esta propuesta de modificación.
G) Se somete a informe del Consell Tributari la modificación de los apartados 1 y 2 del Epígrafe III. Otros conceptos del Anexo de Tarifas de la referida OF 3.6 la nueva redacción de los cuales es la siguiente:
“1. Por la expedición de autorizaciones de patentes de transporte, se tendrá que satisfacer la tasa de 1.015,44 € y Por la utilización de patentes de transportes, mensualmente se tendrá que satisfacer la tasa de 42,11 €.
2. Por la utilización temporal, provisional y privativa de plazas de aparcamiento habilitadas en los espacios logísticos de los mercados, siempre que
dispongan de la debida autorización y las operaciones a las cuales se destinen no alteren la actividad normal del mercado, se satisfará la tasa mensual de 10,27 €/m² de como mínimo la ocupación real del vehículo.”
En cuanto a estas modificaciones –que vienen a precisar los hechos imponibles de la tasa– el Consell Tributari considera que están amparadas en la autonomía del Consistorio, por lo cual no merecen ningún reproche de legalidad.
H) Se someten a informe del Consell Tributari las modificaciones de los apartados 4.1, 5.1.3, 5.3, 5.4, 10 y 11 del Epígrafe III. Otros conceptos del Anexo de Tarifas de la referida OF 3.6 que consisten, meramente, en la actualización de la referencia en el año (pasando del 2021 al 2022) y en la actualización de las remisiones y concordancias normativas.
En relación con estas modificaciones el Consell Tributari no tiene nada a objetar en cuanto que suponen una mejora de la técnica normativa.
I) Se somete a informe del Consell Tributari la modificación del apartado 4.10 del Epígrafe III. Otros conceptos del Anexo de Tarifas de la referida OF 3.6 la nueva redacción de los cuales es la siguiente:
“4.10. Quedan exentas de estos pagos las empresas que participen en campañas de promoción de los mercados organizadas por l’Institut Municipal de Mercats, si hay un acuerdo previo establecido sobre esto. También estarán exentas las actividades promovidas por entidades o empresas externas que tengan un interés cultural para la ciudad y supongan una dinamización especial con retorno para el mercado. Estas actividades tendrán que ser gratuitas y abiertas a la ciudadanía”.
En cuanto a esta modificación, dice literalmente el Informe Justificativo de las Propuestas de Modificaciones de la Ordenanza Fiscal 3.6 de Mercados año 2022, de octubre de 2021 que: “se introduce nuevo redactado de forma que también estarán exentas las actividades promovidas por entidades o empresas externas que tengan un interés cultural para la ciudad y supongan una dinamización especial con retorno para el mercado. Estas actividades tendrán que ser gratuitas y abiertas a la ciudadanía”.
En relación con esta propuesta de modificación el Consell Tributari, si bien no tiene ningún reproche de legalidad, sí que observa que, para mayor seguridad jurídica, hay que concretar qué órgano, y por qué procedimiento, es competente para evaluar y determinar en favor de las entidades o empresas externas la referida doble condición de tener “interés cultural para la ciudad” y de suponer una “dinamización especial con retorno para el mercado”.
IV.- Conclusión
Una vez consideradas las observaciones formuladas por el Consell Tributari, el Ayuntamiento podrá continuar la tramitación del proyecto sometido a informe.
23.- Informe a petición de la Concejal de Comercio, Mercados, Consumo, Régimen Interior y Hacienda sobre la interpretación conjunta del alcance y efectos de la aplicación de la STC de 26/10/2021 i del RD Ley 26/2021, de 8 de noviembre. (Exp. 1416/21)
El Consell Tributari, en sesión de 15 de diciembre de 2021, de conformidad con el artículo 47.1.b) de la Ley 1/2006, de 13 de marzo, reguladora del régimen especial del municipio de Barcelona y el artículo 2.1.b) de su Reglamento Orgánico, emite informe a petición de la Concejal de Comercio, Mercados, Consumo, Régimen Interior y Hacienda sobre las siguientes cuestiones:
“PRIMERA.- A la vista de lo que se indica en la STC de 26.10.2021 en su fundamento jurídico sexto y teniendo en cuenta que el RD Ley 26/2021, de 8 de noviembre, publicado en el BOE de 9.11.2021, ha entrado en vigor el 10.11.2021, por tanto, antes de que se publique la sentencia en el BOE, ¿se puede considerar que entre el 26.10.2021 y el 10.11.2021 se ha producido un vacío normativo en lo que se refiere al sistema de cálculo de la base imponible del impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana?
SEGUNDA.- Teniendo en cuenta que la STC de 26.10.2021 únicamente anula los preceptos del TRLRHL que regulan el método de cálculo de la base imponible del impuesto y que el RD Ley 26/2021, que restablece el método de cálculo de la base imponible ha entrado en vigor el 10.11.2021, se plantean las siguientes cuestiones:
2.1.- ¿Se deben estimar todas las solicitudes y recursos pendientes de resolución en vía administrativa sin poder entrar a analizar si se ha producido o no el hecho imponible en el caso concreto, con la consecuencia inmediata e inherente de que se haya de realizar la devolución íntegra de las cuotas del impuesto pagadas en todos estos casos y sin que se pueda liquidar y exigir en ningún caso el impuesto?
2.2.- En relación con la cuestión anterior, ¿debe entenderse que los métodos de cálculo alternativos que prevé el RD Ley 26/2021, de 8 de noviembre, no resultan aplicables a las obligaciones tributarias devengadas y no consolidadas dado que el RD Ley entró en vigor el 10.11.2021 y supondría incurrir en vulneración del principio de irretroactividad de una norma no favorable?
TERCERA.- En caso de que se considere que respecto a las situaciones anteriores (solicitudes y recursos no resueltos en vía administrativa a la fecha de la sentencia), no procede estimar la solicitud o recurso sin que previamente se realice el análisis de si en el caso concreto se ha producido o no hecho imponible a la vista de las pruebas aportadas, se plantean las siguientes cuestiones:
3.1.- En el supuesto de que después de este análisis se determine que se ha producido el hecho imponible del impuesto (situaciones con incremento de valor o aquellas en las que no se ha acreditado el decremento de valor), ¿la consecuencia sería que se desestime la pretensión principal relativa a la ausencia del hecho imponible pero sea exigible el impuesto y su revisión aplicando el nuevo método de cálculo y, por tanto, deba recalcularse el impuesto?
3.2.- En caso de respuesta afirmativa respecto a la cuestión anterior, sería de aplicación el principio de conversión y conservación de los actos administrativos (art. 103 CE, art. 50 y 51 Ley 39/2015, y STS 23.05.2000) en el sentido siguiente:
Si el contribuyente hubiera pagado la plusvalía con el método de cálculo de la base imponible declarado inconstitucional, ¿debería recalcularse la cuota con el sistema de cálculo previsto en el RD Ley 26/2021 y devolver la diferencia ingresada en exceso?
En la misma situación anterior, si el contribuyente no pagó la plusvalía devengada con anterioridad a la sentencia, ¿sería exigible el impuesto aplicando el método de cálculo previsto en el RD Ley 26/2021?
3.3.- En caso de respuesta afirmativa respecto a las cuestiones de los apartados a) y b), ¿sería posible recalcular el impuesto usando cualquiera de las siguientes opciones?:
Solicitar al contribuyente que manifieste de forma expresa que método de cálculo quiere que se le aplique de los dos previstos en el RD Ley 26/2021;
Practicar de oficio una liquidación aplicando el método de cálculo previsto en el RD Ley 26/2021 que resulte más beneficioso para el contribuyente, compensando la cuota tributaria que resulte con el importe ingresado de acuerdo con el método de cálculo declarado inconstitucional, y devolver la diferencia.
CUARTA.- Sin perjuicio del principio de independencia y autonomía judicial en cuanto a la interpretación del ordenamiento jurídico, ¿las respuestas a las cuestiones anteriores podrían resultar de aplicación a los recursos que se encuentran pendientes de sentencia en vía judicial?
QUINTA.- El RD Ley 26/2021, de 8 de noviembre, prevé que en el caso de que el período de generación sea inferior a un año, deba prorratearse el coeficiente anual teniendo en cuenta el número de meses cumplidos. Esta previsión se aplica tanto las transmisiones inter vivos como mortis causa.
Por el contrario, el artículo 51 de la Ley 1/2006, de 13 de marzo, por el que se regula el régimen especial del municipio de Barcelona, lo acota a las transmisiones inter vivos con un coeficiente anual distinto al del RD Ley 26/2021.
¿Sería aplicable el principio lex posterior derogat priorit en cuya virtud, la regulación legal aplicable en el municipio de Barcelona a estos supuestos debe ser la prevista en el RD Ley 26/2021, respecto a las obligaciones tributarias devengadas a partir de su entrada en vigor?
Por último y aparte de las cuestiones planteadas, sería deseable y esclarecedor poder disponer de cualquier observación o comentario de este Consell Tributari, sobre aquellos aspectos que se pueda considerar que tienen relación o conexión con las cuestiones propuestas y que no hayan sido formulados de forma explícita, dado la relevante importancia de este tema.”
El Consell Tributari, en atención a la urgencia que presenta la resolución de las cuestiones planteadas, emite en primer lugar informe sobre las cuatro primeras cuestiones, dejando por un posterior informe la respuesta a la quinta cuestión.
INFORME
PRIMERA.- A la vista de lo que se indica en la STC de 26.10.2021 en su fundamento jurídico sexto y teniendo en cuenta que el RD Ley 26/2021, de 8 de noviembre, publicado en el BOE de 9.11.2021, ha entrado en vigor el 10.11.2021, por tanto, antes de que se publique la sentencia en el BOE, ¿se puede considerar que entre el 26.10.2021 y el 10.11.2021 se ha producido un vacío normativo en lo que se refiere al sistema de cálculo de la base imponible del impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana?
La STC 182/2021, de 26 de octubre, en el FJ6, declara la “inconstitucionalidad y nulidad de los arts. 107.1, segundo párrafo, 107.2.a) y 107.4 TRLRHL”, ordenando su expulsión del ordenamiento y precisando que solo el legislador “en el ejercicio de su libertad de configuración normativa, lleve a cabo las modificaciones o adaptaciones pertinentes en el régimen legal del impuesto para adecuarlo a las exigencias del artículo 31.1 CE”. La expulsión del ordenamiento jurídico de los preceptos mencionados provoca que hasta tanto no se dicte la norma legal a la que se refiere el propio TC no pueda concretarse el importe de la base imponible del IIVTNU elemento esencial en la cuantificación de la deuda que se deriva de la realización del hecho imponible correspondiente. En consecuencia, de acuerdo con el mandato del propio TC, cumplida por el legislador esta función procederá la aplicación de la nueva norma en los términos que esta última establezca. Ahora bien, es la expulsión de la antigua norma del ordenamiento jurídico la que produce como efecto la imposibilidad de cuantificación del elemento citado requiriéndose, desde ese momento, la intervención legal a los efectos de la regulación de la base imponible. Pues bien, el artículo 38. Uno de la Ley 2/1979, de 3 octubre, orgánica del TC, fija el momento en que debe entenderse producida la expulsión, siendo a partir del mismo cuando, en este caso concreto, se produciría la ausencia de norma legal sobre la cuantificación de la base imponible. En efecto, el citado artículo dispone que:
“Uno. Las sentencias recaídas en procedimientos de inconstitucionalidad tendrán el valor de cosa juzgada, vincularán a todos los Poderes Públicos y producirán efectos generales desde la fecha de su publicación en el <<Boletín Oficial del Estado>>”.
Es decir, hasta tanto no se realice el presupuesto previsto en la norma transcrita, el conjunto de normas que regula el régimen jurídico del impuesto de referencia es plenamente aplicable. En consecuencia si antes de la expulsión de las normas declaradas inconstitucionales y nulas se produce la intervención legislativa a la que alude la Sentencia 182/2021, de 26 de octubre, no cabe hablar de vacío normativo alguno porque con anterioridad a la expulsión existe ya una norma jurídica vigente, y cuando se produce esta expulsión también existe ya una norma en vigor precisamente por la intervención legal necesaria tal y como manifiesta expresamente el TC. En el caso particular al que se refiere la cuestión planteada,
la citada norma legal se ha aprobado en fecha 8 de noviembre de 2021, mediante el RD Ley 26/2021 con entrada en vigor el día 10 del mismo mes y año. Por lo tanto, teniendo en cuenta que a esa fecha no se había producido la expulsión de la norma declarada inconstitucional y nula no cabe hablar de ausencia de norma aplicable porque o bien se aplica la que estaba en vigor en el momento de la realización del hecho imponible, TRLRHL originario, o bien se aplica el citado RD Ley 26/2021, de 8 de noviembre. A la vista de esta última afirmación la cuestión se centra, pues, en determinar cuál es la norma aplicable respecto de la cuantificación de la base imponible en los supuestos de los hechos imponibles realizados después de dictarse la STC y con anterioridad a la entrada en vigor de esta última norma, es decir, entre el 26 de octubre de 2021 y el 10 noviembre del mismo año.
Pues bien, de acuerdo con las consideraciones anteriores, cabe señalar que: a) en el supuesto de que el sujeto haya cumplido con sus deberes tributarios mediante la correspondiente autoliquidación y haya ingresado la deuda, si se solicita la rectificación de la autoliquidación de acuerdo con el artículo 120.3 de la LGT, la Administración siguiendo el procedimiento correspondiente debe proceder a la aplicación del RD Ley 26/2021, de 8 de noviembre. En su caso, devolverá el exceso de las cantidades ingresadas; b) Si se ha presentado solo una declaración tributaria, la Administración deberá proceder a la cuantificación de la deuda en los mismos términos señalados para el supuesto de la autoliquidación sin que haya lugar a la devolución de cantidad alguna; c) Si actúa como consecuencia del ejercicio de las potestades de comprobación e investigación atribuidas en el ordenamiento jurídico la Administración debe proceder a la aplicación RD Ley 26/2021, de 8 de noviembre.
Si se afirmase que el RD Ley 26/2021, de 8 de noviembre, no puede aplicarse porque en el momento de la realización del hecho imponible no estaba en vigor y, además, se afirmase que no cabe aplicar la norma declarada inconstitucional, se produciría un resultado contrario al artículo 31.1 de la CE en el que se establece el deber de contribuir de acuerdo con la capacidad económica. El valor normativo de la CE exige tener en cuenta el principio de interpretación conforme a la Constitución de todo el ordenamiento jurídico en el momento de su aplicación. Este principio que fue proclamado tempranamente por el TC -STC 4/1981, de 2 de febrero y 32/1981, de 30 de marzo de 1981- e incorporado explícitamente en el ordenamiento -artículo 5.1 de la LOPJ- significa que la interpretación de una norma debe responder, acomodar su contenido a los principios y preceptos de la Constitución. Las consecuencias del carácter preceptivo de este modo de interpretar todas las leyes de conformidad con la Constitución se traducen en que la norma constitucional se convierte en el contexto necesario de todas y cada una de las leyes y reglamentos del ordenamiento a efectos de su interpretación y aplicación (STC 79/1991, de 15 de abril de 1991) y que, además, debe tenerse en cuenta no solo en la denominada interpretación declarativa sino también en la integrativa, es decir, aquella que colma insuficiencias de los textos legales (STC de 22 de diciembre de 1988 y 20/1990, de 15 de febrero de 1990). No cabe por tanto una interpretación que concluya con un resultado contrario directa o indirectamente con los valores constitucionales (STC 20/1990, de 15 de febrero de 1990). De tal forma que cabe afirmar que las normas constitucionales son dominantes frente a todas respecto de la concreción del sentido general del ordenamiento.
En consecuencia, respecto de la cuestión planteada, cabe señalar que la norma a aplicar para la determinación de las deudas nacidas entre el 26 de octubre y el 10 de noviembre es el RD Ley 26/2021 de 8 de noviembre, pues solo mediante esta última se plasma el cumplimiento de los principios constitucionales que están en la base del deber constitucional de contribuir al sostenimiento del gasto público establecido en el artículo 31 de la CE. El cumplimiento del deber de contribuir, que de forma reiterada ha sido proclamado preferente por el propio TC, requiere la aplicación del RD Ley 26/2021, de 8 de noviembre pues lo contrario significaría precisamente la quiebra del propio deber. Esta conclusión se deriva asimismo del propio RD Ley 26/2021, de 8 de noviembre, en cuya Exposición de Motivos, I párrafo quinto, se declara que “Pues bien, este real decreto-ley tiene por objeto dar respuesta al mandato del Alto Tribunal de llevar a cabo las modificaciones o adaptaciones pertinentes en el régimen legal del impuesto como consecuencia de la última de las sentencias referidas, así como integrar la doctrina contenida en las otras dos sentencias, al objeto de dar unidad a la normativa del impuesto y cumplir con el principio de capacidad económica”. En definitiva se plasma la doctrina del TC declarada básicamente en la Sentencias 59/2017, de 11 de mayo, 126/2019, de 31 de octubre y 182/2021, de 26 de octubre regulando los elementos básicos del IIVTNU para adaptarlos a los principios constitucionales del artículo 31.1 CE en particular respecto de la base imponible sobre la que la propia Exposición de Motivos del RD Ley 26/2021, de 8 de noviembre declara que “con esta reforma se busca adecuar la base imponible del impuesto a la capacidad económica del contribuyente permitiendo su contribución al sostenimiento de los gastos públicos de acuerdo con aquellos” (I, párrafo undécimo), añadiendo que “Modificar la determinación de la base imponible es imprescindible para adecuar la carga tributaria de este impuesto al principio constitucional de capacidad económica, tal y como ha señalado el Tribunal Constitucional” (II, párrafo decimoctavo).
No cabe, pues, duda alguna sobre la finalidad de esta norma que se dicta para dar exacto cumplimiento a las normas constitucionales que justifican la existencia del deber de contribuir y que exigen, asimismo, su cumplimiento efectivo en cada una de las situaciones previstas concretamente en el ordenamiento jurídico. Sin olvidar que en ningún caso se produce ausencia de norma aplicable precisamente porque para evitarla e impedir situaciones de vacío normativo que impidieran la exigibilidad del impuesto se dicta el RD Ley 26/2021, de 8 de noviembre, cumpliéndose así además de otros preceptos constitucionales el previsto en el artículo 31.1 CE que constituye el fundamento de la contribución de todos de acuerdo con la capacidad económica. En consecuencia, también del RD Ley 26/2021, de 8 de noviembre se deduce su aplicabilidad.
Por tanto, la aprobación de la STC 182/2021, de 26 de octubre de 2021, no provoca vacío normativo. Del principio de interpretación jurídica conforme a la Constitución que exige que la interpretación de una norma responda a los principios y preceptos de la misma se deduce que el RD Ley 26/2021, de 8 de noviembre es aplicable respecto “del sistema de cálculo de la base imponible del Impuesto sobre el incremento de valor de los terrenos de naturaleza urbana”.
SEGUNDA.- Teniendo en cuenta que la STC de 26.10.2021 únicamente anula los preceptos del TRLRHL que regulan el método de cálculo de la base imponible del
impuesto y que el RD Ley 26/2021, que restablece el método de cálculo de la base imponible ha entrado en vigor el 10.11.2021, se plantean las siguientes cuestiones:
2.1.- ¿Se deben estimar todas las solicitudes y recursos pendientes de resolución en vía administrativa sin poder entrar a analizar si se ha producido o no el hecho imponible en el caso concreto, con la consecuencia inmediata e inherente de que se haya de realizar la devolución íntegra de las cuotas del impuesto pagadas en todos estos casos y sin que se pueda liquidar y exigir en ningún caso el impuesto?
Lo primero que hay que aclarar es que de la cuestión planteada se desprende que se está refiriendo a la aplicación del párrafo B) del FJ6 de la STC 182/2021, de 26 de octubre de 2021, en el que se regula el alcance de la revisión de las situaciones que la propia Sentencia califica de consolidadas. Pues bien, la primera parte de esta cuestión se centra en determinar si, en los supuestos de referencia, la Administración puede entrar a analizar si se ha producido el hecho imponible. A este respecto la STC 182/2021 de 16 de octubre del mismo año declara la inconstitucionalidad del mecanismo de cuantificación de la base imponible del impuesto en los términos regulados en el TRLRHL, es decir, declara la inconstitucionalidad y nulidad del artículo 107.2.a) y 107.4 de este último. En consecuencia la Administración puede analizar si se ha realizado el hecho imponible, siempre de acuerdo con la interpretación dada por la STC 59/2017 de 11 de mayo, y en su caso proceder a la realización de la declaración correspondiente. Es decir, si analizados los hechos realizados se concluye que no cabe su subsunción en el hecho imponible, de acuerdo como ya se ha señalado con la STC 59/2017, deberá proceder a la declaración correspondiente mediante resolución que debe ser notificada al interesado con la consecuente devolución del ingreso efectuado.
En el supuesto de que, una vez analizados los hechos en los términos ya señalados, se constate la realización del hecho imponible se debe proceder a la cuantificación de la base imponible de acuerdo con el RD Ley 26/2021, de 8 de noviembre. En efecto, el RD Ley 26/2021 de 8 de noviembre de 2021 entra en vigor el día 10 del mismo mes y año y, desde esta perspectiva, ya no cabe hablar de situación que exige la intervención legal porque, a fecha de producción de los efectos de la Sentencia, ya se ha producido y, en consecuencia, ya existe norma legal que dispone cómo debe determinarse la base imponible del impuesto. Pues bien, de acuerdo con el FJ6 de la Sentencia puede afirmarse que la Administración está vinculada por la citada norma legal pues no sería concebible que existiendo norma legal aplicable, respetándose así la doctrina del TC, se omitiera su aplicación dejando de contribuir, así, determinados sujetos que pueden haber realizado los hechos imponibles correspondientes. Por lo tanto, la Administración debe proceder constatando, en primer lugar, si se ha realizado el hecho imponible del impuesto y, en segundo lugar, en su caso, debe proceder a la cuantificación de la base imponible de acuerdo con la regulación del RD Ley 26/2021, de 8 de noviembre y, cuando así se derive de la norma de cuantificación de la deuda, practicando la devolución del exceso que se hubiera satisfecho.
En definitiva, la Administración debe analizar si se ha producido el hecho imponible. En caso de inexistencia de este último debe proceder a su declaración y, en consecuencia, a la devolución del importe que, en su caso, se hubiera satisfecho. Si
se ha realizado el hecho imponible debe proceder a la cuantificación de la deuda de acuerdo con la regulación del RD Ley 21/2021, de 8 de noviembre y, cuando así se derive de la norma de cuantificación, practicar la devolución del exceso satisfecho.
2.2.- En relación con la cuestión anterior, ¿debe entenderse que los métodos de cálculo alternativos que prevé el RD Ley 26/2021, de 8 de noviembre, no resultan aplicables a las obligaciones tributarias devengadas y no consolidadas dado que el RD Ley entró en vigor el 10.11.2021 y supondría incurrir en vulneración del principio de irretroactividad de una norma no favorable?
El artículo 9.3 de la CE dispone que “La Constitución garantiza el principio de legalidad, la jerarquía normativa, la publicidad de las normas, la irretroactividad de las disposiciones sancionadoras no favorables o restrictivas de derechos individuales, la seguridad jurídica, la responsabilidad y la interdicción de la arbitrariedad”. Se establece expresamente el principio de irretroactividad de normas no favorables vinculándolo a las disposiciones sancionadoras no favorables o restrictivas de derechos. Pues bien el propio TC se ha pronunciado de forma reiterada sobre esta cuestión –entre otras las Sentencias 197/1992, de 19 de noviembre, FJ4, 273/2000, de 15 de noviembre, FJ5, 89/2009, de 20 de abril, FJ3, 150/1990, de 4 de octubre, FJ8,- declarando expresamente en la Sentencia 173/1996, de 31 de octubre, FJ4, que “Las normas tributarias no se hallan limitadas en cuanto tales por la prohibición de retroactividad establecido en el art. 9.3 CE, en tanto que no son normas sancionadoras o restrictivas de derechos” y afirmando en la Sentencia 126/1987, de 16 de julio, FJ9, que “no cabe considerar, con carácter general, subsumidas las normas fiscales en aquellas a las que expresamente se refiere el art. 9.3 de la Constitución, por cuanto tales normas tienen un fundamento autónomo en la medida en que son consecuencia obligada del deber de contribuir al sostenimiento de los gastos públicos, impuesto a los ciudadanos por el art. 31.1 de la norma constitucional”, reiterando esta doctrina en la Sentencia 273/2000, de 15 de noviembre, FJ5, en la que se concreta que “las normas que imponen cargas fiscales con base en lo dispuesto en el art. 31.1 del propio Título I de la Constitución no son por definición disposiciones “restrictivas de derechos individuales” en el sentido del referido art. 9.3 C.E. En efecto como ya afirmábamos en la STC 182/1997, de 28 de octubre, FJ6, en el mencionado art. 31.1 C.E. se consagra un auténtico mandato jurídico, del que se deriva un deber constitucional de los ciudadanos de contribuir, a través de impuestos, al sostenimiento o financiación de los gastos públicos, un deber que, por otro lado, enlaza sin tensión dialéctica alguna con la función social de la propiedad (art. 33.2 C.E.). Todo ello, como es lógico, dejando de lado el supuesto, aquí no concurrente, de las normas sancionadoras tributarias, que encuentran su propio reflejo en el mismo art. 9.3 C.E.”.
En consecuencia no cabe aplicación del principio de irretroactividad de las normas no favorables, artículo 9.3 de la CE., en la medida en que las normas que establecen y regulan los métodos de cálculo de las obligaciones tributarias no son restrictivas de derechos individuales ni tampoco sancionadoras, tal y como ha declarado el TC.
En conclusión, no se incurriría en vulneración del principio de irretroactividad de norma no favorable. El artículo 9.3 de la CE vincula este último principio a las
normas sancionadoras no favorables o restrictivas de derechos. Las normas que establecen y regulan los tributos son consecuencia del deber de contribuir previsto expresamente en el artículo 31.1 de la Constitución y en ningún caso tienen naturaleza sancionadora ni restrictiva de derechos tal y como ha declarado el TC.
TERCERA.- En caso de que se considere que respecto a las situaciones anteriores (solicitudes y recursos no resueltos en vía administrativa a la fecha de la sentencia), no procede estimar la solicitud o recurso sin que previamente se realice el análisis de si en el caso concreto se ha producido o no hecho imponible a la vista de las pruebas aportadas, se plantean las siguientes cuestiones:
3.1.- En el supuesto de que después de este análisis se determine que se ha producido el hecho imponible del impuesto (situaciones con incremento de valor o aquellas en las que no se ha acreditado el decremento de valor), ¿la consecuencia sería que se desestime la pretensión principal relativa a la ausencia del hecho imponible pero sea exigible el impuesto y su revisión aplicando el nuevo método de cálculo y, por tanto, deba recalcularse el impuesto?
En efecto, del análisis realizado con anterioridad, se deriva que:
a) Solicitudes de rectificación de la autoliquidación. Si no se ha producido el hecho imponible la Administración debe reconocerlo dictando la resolución correspondiente y devolviendo en su caso las cuantías satisfechas. En caso contrario, debe dictar resolución parcialmente estimatoria declarando realizado el hecho imponible y regularizando la situación del obligado de acuerdo con el RD Ley 26/2021, de 8 de noviembre. En su caso debe liquidarse la deuda correspondiente de acuerdo con esta última norma. Seguidamente notificará esta resolución al interesado.
En consecuencia, si se ha realizado el hecho imponible debe dictarse resolución parcialmente estimatoria declarando la misma y regularizando la situación del obligado de acuerdo con las reglas del RD Ley 26/2021, de 8 de noviembre.
b) Recursos pendientes de resolución. En este supuesto el órgano revisor procederá a estimar el recurso si no se ha realizado el hecho imponible mediante la resolución correspondiente. En caso contrario, es decir, si se hubiera realizado el hecho imponible, analizado el caso concreto, puede estimar parcialmente el recurso, ordenar a la Administración la práctica de una nueva liquidación de acuerdo con las normas reguladoras de la base imponible establecidas en el RD Ley 26/2021, de 8 de noviembre, y la devolución en su caso del exceso ingresado.
El órgano revisor debe proceder en todo caso a la comprobación de la efectiva realización del hecho imponible según lo previsto en el régimen jurídico previsto en el RD Ley 26/2021, de 8 de noviembre. En caso de concluir que no ha existido tal realización procede la estimación del recurso y, en su caso, el reconocimiento de la devolución del ingreso efectuado. En caso contrario, en función del caso concreto, puede estimar parcialmente el recurso y, en consecuencia, proceder a la práctica de la nueva liquidación de acuerdo con las reglas contenidas en el RD Ley 26/2021, de 8 de noviembre.
3.2.- En caso de respuesta afirmativa respecto a la cuestión anterior, sería de aplicación el principio de conversión y conservación de los actos administrativos (art. 103 CE, art. 50 y 51 Ley 39/2015, y STS 23.05.2000) en el sentido siguiente:
a) Si el contribuyente hubiera pagado la plusvalía con el método de cálculo de la base imponible declarado inconstitucional, ¿debería recalcularse la cuota con el sistema de cálculo previsto en el RD Ley 26/2021 y devolver la diferencia ingresada en exceso?
Sustancialmente, se trata de sustituir el cálculo de la cuota de la liquidación considerada inválida, por otro cálculo efectuado de acuerdo con las reglas establecidas por el RD Ley 26/2021, de 8 de noviembre. En este sentido, la invalidez sería parcial, por lo que deberían conservarse los elementos del acto y los trámites no afectados por esta invalidez, según el principio de conservación de los actos administrativos aludido en la consulta (art. 51 LPACAP).
En efecto, la consulta alude a las figuras de la conversión de actos inválidos (art. 50 Ley 39/2015 PACAP) y de la conservación de actos y trámites no afectados por la invalidez (art. 51). Ciertamente, estas técnicas responden al principio constitucional de eficacia de la administración (art. 103) y al principio legal de racionalización y agilidad de los procedimientos administrativos y de las actividades materiales de gestión (art. 3.1 Ley 40/2015 de RJSP), así como, lógicamente, al propio principio más amplio de conservación de los actos administrativos (art. 51 Ley 39/2015 PACAP), o principio “favor acti”, en los términos de la STS 23 de mayo de 2000, ponente Maurandi Guillén. Se trata de instituciones que persiguen modular y limitar los efectos de la invalidez de un acto para que la misma no produzca resultados injustos o contrarios al ordenamiento y permita desplegar su eficacia a otros actos que sí serían válidos.
La conversión, en un sentido estricto, va unida al principio de tipicidad de los actos administrativos y significa que el mismo acto inválido, sin variar su contenido material, produce los efectos jurídicos propios de otro acto distinto, cuando contenga los elementos constitutivos de ese otro; por lo que, constatada la invalidez, no sería necesario dictar un nuevo acto administrativo, o a lo sumo, una mera declaración de que se ha producido dicha conversión de sus efectos. En el caso consultado, por el contrario, al existir una operación de recalcular la cuota de acuerdo con el RD Ley 26/2021, de 8 de noviembre, se modificará, en este estricto punto, el contenido de la liquidación reputada inválida, lo que exigirá dictar un nuevo acto, que no obstante producirá los mismos efectos jurídicos que el primero, esto es, determinar el importe de la deuda tributaria. Desde esta perspectiva, en pureza sería forzado entender que técnicamente se habría producido una conversión del acto en un sentido estricto. Pero es cierto que la operación a realizar se aproxima mucho a lo consultado. Así, en aplicación de los mismos principios citados de eficacia de la Administración y de racionalización y agilidad de los procedimientos administrativos y de las actividades materiales de gestión, y en definitiva, en aplicación de los principios “favor acti” y de economía procesal, se debería proceder de la siguiente manera:
a) En el caso de las solicitudes de rectificación de una autoliquidación, teniendo en cuenta que esta última no tiene la consideración legal de acto administrativo sino de una actuación del obligado que, en cumplimiento de un deber establecido en el ordenamiento jurídico, procede a declarar los hechos que considera hechos imponibles, a cuantificar el importe de la deuda correspondiente y a su ingreso, la Administración de acuerdo con el procedimiento previsto en los artículos 126-129 del RD 1065/2007, de 27 de julio, por el que aprueba el Reglamento general de las actuaciones y de los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de aplicación de los tributos, procederá a estimar parcialmente la solicitud y a calcular el importe de la deuda de acuerdo con las reglas establecidas en RD Ley 26/2021, de 8 de noviembre; y, en consecuencia, ordenando la devolución del exceso pagado si hubiera diferencia. En el supuesto de que el obligado hubiera presentado una declaración tributaria manifestando su no sujeción por falta de realización del hecho imponible, la Administración constatada la realización de este último de acuerdo con la STC 59/2017, de 11 de mayo, procederá a calificar esta situación y, en su caso, a liquidar el importe de la deuda tributaria según las reglas establecidas en el RD Ley 26/2021, de 8 de noviembre. En ambos supuestos, las resoluciones acordadas se notificarán al obligado respectivo.
b) En el caso de tratarse de recursos administrativos pendientes de resolución, en principio y sin perjuicio del análisis de cada caso concreto, se abre la posibilidad de estimar parcialmente el recurso, ordenar la realización de la nueva liquidación que proceda por aplicación de las reglas establecidas en RD Ley 26/2021, de 8 de noviembre, declarar que las cantidades satisfechas tiene la consideración de pagos a cuenta de la nueva liquidación y ordenar la devolución de lo pagado en exceso en la medida que de la nueva liquidación resulte un saldo favorable para el contribuyente. Este modo de proceder resulta avalado por la STS 28 enero de 2002, RJ\2002\918, ponente Rodríguez Zapata.
En ambos supuestos, la adopción de la nueva liquidación podrá realizarse en los términos que resultan de los apartados siguientes de este informe.
En definitiva, la Administración puede a) en el supuesto de solicitudes de rectificación autoliquidaciones y de declaraciones de no sujeción, de acuerdo con el análisis de cada caso, estimar parcialmente la pretensión del obligado cuantificando la deuda correspondiente de acuerdo con las reglas establecidas en el RD Ley 26/2021, de 8 de noviembre, y, respecto de las primeras, con devolución del exceso satisfecho si lo hubiera; b) en el supuesto de recursos administrativos pendientes de resolución, sin perjuicio del análisis de cada caso concreto, se abre la posibilidad de estimar parcialmente el recurso y proceder a una nueva liquidación de acuerdo con lo señalado en el cuerpo de este informe.
b) En la misma situación anterior, si el contribuyente no pagó la plusvalía devengada con anterioridad a la sentencia, ¿sería exigible el impuesto aplicando el método de cálculo previsto en el RD Ley 26/2021?
El FJ6 de la STC 182/2021, fija el alcance y los efectos de la declaración de inconstitucionalidad y nulidad de los artículos 107.1, párrafo segundo, 107.2.a) y 107.4 del TRLRHL. Así en la letra A) declara que la Administración no puede ejercer las
funciones aplicativas y revisoras del IIVTNU, es decir no es exigible, hasta tanto no se produzca la intervención legal para adecuarlo al artículo 31.1 de la CE que es el precepto constitucional en el que se basa fundamentalmente la declaración de inconstitucionalidad y nulidad de los preceptos citados. Solo cuando se lleve a cabo la intervención del legislador podrán ejercerse todas las potestades aplicativas y revisoras atribuidas a la Administración en el ordenamiento jurídico. Además, en la letra B), se regulan los efectos de esta declaración disponiéndose expresamente que no podrán revisarse al amparo de la sentencia, las situaciones consolidadas, es decir, “las obligaciones tributarias devengadas por este impuesto que, a la fecha de dictarse la misma, hayan sido decididas definitivamente mediante sentencia con fuerza de cosa juzgada o mediante resolución administrativa firme”, asimilando a estas últimas situaciones, a estos exclusivos efectos, de un lado, a las liquidaciones provisionales o definitivas que no hubieran sido impugnadas a 26 de octubre de 2021, fecha en que se dictó la sentencia y, de otro, a las autoliquidaciones cuya rectificación no se hubiera efectuado de acuerdo con el artículo 120.3 de la LGT, a la misma fecha. En definitiva, pueden revisarse las situaciones que, a contrario, no pueden ser calificadas de situaciones consolidadas, y no pueden revisarse las que tengan tal consideración.
Pues bien, de acuerdo con esta declaración del TC, la Administración puede ejercer todas sus funciones de liquidación, comprobación e investigación y recaudación del IIVTNU siempre que las situaciones no sean “situaciones consolidadas”. Por lo tanto puede exigir al contribuyente las cuantías no pagadas mediante la aplicación de las reglas establecidas en el RD Ley 26/2021, de 8 de noviembre.
Todo ello teniendo en cuenta las reglas sobre la prescripción previstas en la Ley general tributaria, es decir, la Administración puede ejercer las funciones mencionadas en los supuestos en que no se haya producido la prescripción de las obligaciones correspondientes en los términos regulados en la LGT.
En consecuencia, la Administración podrá exigir las deudas no satisfechas y no prescritas cuantificándolas de acuerdo con el régimen jurídico previsto en el RD Ley 26/2021, de 8 de noviembre, tal y como se ha señalado en las cuestiones primera y segunda de este informe. Se cumple así con la doctrina del TC declarada en las Sentencias 59/2017, 126/2019 y 182/2021, dictadas específicamente respecto del IIVTNU, que está en la base de la aprobación del RD Ley 26/2021, de 8 de noviembre, al que se está haciendo referencia, que expresan la posición mantenida por el TC reiteradamente sobre el deber de contribuir y las reglas que lo presiden, específicamente los principios de igualdad y capacidad económica. De esto último es claro exponente la STC 10/2005, de 20 de enero, en la que de manera inequívoca considera que no caben exoneraciones del tributo salvo que estén amparadas en la propia Constitución “por cuanto la CE impone a todos el deber de contribuir al sostenimiento de los gastos públicos en función de su capacidad económica” y añadiendo que “En consecuencia si la exigencia constitucional del art. 31.1 CE relativa al deber de todos de contribuir al sostenimiento de los gastos públicos según su capacidad económica de cada contribuyente configura un mandato que vincula no solo a los ciudadanos, sino también a los poderes públicos, ya que, si unos están obligados a contribuir de acuerdo con su capacidad económica al sostenimiento de los gastos públicos, los otros están obligados -en principio- a exigir esa contribución a todos los contribuyentes cuya situación ponga de manifiesto una capacidad económica susceptible de ser sometida a tributación...”.
En consecuencia, la Administración puede exigir el impuesto devengado con anterioridad a la STC 182/2021, de 26 de octubre, y no pagado, debiendo cuantificarlo de acuerdo con el régimen jurídico establecido en el RD Ley 26/2021, de 8 de noviembre, siempre que no pueda calificarse de “situación consolidada” y la obligación tributaria no hubiera prescrito de acuerdo con las reglas previstas en la LGT.
3.3.- En caso de respuesta afirmativa respecto a las cuestiones de los apartados a) y b), ¿sería posible recalcular el impuesto usando cualquiera de las siguientes opciones?:
a) Solicitar al contribuyente que manifieste de forma expresa que método de cálculo quiere que se le aplique de los dos previstos en el RD Ley 26/2021
El artículo 107 en su vigente redacción dispone que:
“1. La base imponible de este impuesto está constituida por el incremento del valor de los terrenos puesto de manifiesto en el momento del devengo y experimentado a lo largo de un periodo máximo de veinte años, y se determinará, sin perjuicio de lo dispuesto en el apartado 5 de este artículo, multiplicando...
...
5. Cuando, a instancia del sujeto pasivo, conforme al procedimiento establecido en el artículo 104.5, se constate que el importe del incremento de valor es inferior al importe de la base imponible determinada con arreglo a lo dispuesto en los apartados anteriores de este artículo, se tomará como base imponible el importe de dicho incremento de valor”.
En este artículo se define en qué se concreta la base imponible y se regula su determinación. Respecto de esta última prevé dos posibilidades: a) la que se aplica con carácter general, número uno del artículo transcrito, y b) la que se “tomará” a “instancia del sujeto pasivo”, número cinco del mismo artículo. De los términos del propio precepto se deriva que, respecto de las preguntas planteadas, lo fundamental es que el obligado tributario pueda manifestarse sobre cuál de ellas debe aplicarse en su caso concreto. Por lo tanto la Administración debe procurar que el obligado se pronuncie, sea al inicio del procedimiento de liquidación, sea como consecuencia de la notificación de una propuesta de liquidación. El principal requisito es que el sujeto pasivo haya manifestado su voluntad - “a instancia del sujeto pasivo”, dice el art.107.5 TRLRHL-, por lo que expresada ésta no hay problema en que se tome exclusivamente como base la elegida por el obligado tributario.
Por tanto, en los supuestos en que proceda el recálculo del impuesto, la Administración debe permitir que el obligado tributario pueda ejercer la opción sobre el método de cuantificación de la base imponible a que se refiere el artículo 107.5 del TRLHL. En su caso, se podrá tomar como base imponible la que proceda.
b) Practicar de oficio una liquidación aplicando el método de cálculo previsto en el RD Ley 26/2021 que resulte más beneficioso para el contribuyente, compensando
la cuota tributaria que resulte con el importe ingresado de acuerdo con el método de cálculo declarado inconstitucional, y devolver la diferencia.
El sistema que propone la Administración es razonable, tiene sentido desde el punto de vista del principio de economía procesal y, probablemente, conduciría al mismo resultado. La Administración, no obstante, no puede desconocer el derecho de opción que asiste al obligado tributario en el nuevo marco legal. Por consiguiente, la Administración no podría practicar de oficio una liquidación “más beneficiosa” sin antes dar al contribuyente la oportunidad de ejercer la citada opción.
En consecuencia, la Administración en el acto de inicio del procedimiento conducente a la nueva liquidación, debería informar de la cuantificación de la base imponible mediante la aplicación de las reglas establecidas en el artículo 107 del TRLRHL según el RD Ley 26/2021, de 8 de noviembre, básicamente números uno y cinco, comunicándole al obligado el derecho de opción que le asiste e indicándole que, en ausencia del ejercicio de dicha opción, se practicará la liquidación de la deuda que corresponda con arreglo a la norma antes citada.
La Administración no podría practicar de oficio una liquidación sin ofrecer el derecho de opción al obligado tributario. En este caso, al inicio del procedimiento, debería de informar sobre las cuantías de la base imponible, con la aplicación de la reglas del RD Ley 26/2021, de 8 de noviembre, a los efectos de posibilitar el ejercicio del derecho de opción (artículo 107.5).
CUARTA.- Sin perjuicio del principio de independencia y autonomía judicial en cuanto a la interpretación del ordenamiento jurídico, ¿las respuestas a las cuestiones anteriores podrían resultar de aplicación a los recursos que se encuentran pendientes de sentencia en vía judicial?
Los recursos que se encuentran pendientes de sentencia en vía judicial pueden incluirse entre las situaciones que de acuerdo con la STC se deben de calificar de no consolidadas, y por tanto susceptibles de ser revisadas con fundamento en dicha Sentencia.
Esta revisión puede ser realizada por la propia Administración o por el órgano jurisdiccional.
A) Por la Administración:
Las situaciones que pueden producirse son las siguientes:
a) Supuesto que se haya interpuesto el recurso contencioso-administrativo contra un acto presunto. En este caso la Administración podrá dictar una resolución expresa, con estimación parcial del recurso, y aplicación del RD Ley 26/2021, de 8 de noviembre, todo ello de acuerdo con los tres primeros apartados de este Informe.
b) Supuesto que se haya interpuesto el recurso contra una resolución expresa. En este caso procede la revocación parcial, en cuanto a la cuantificación de la base, de dicha resolución expresa, de acuerdo a lo establecido en el art. 219 de la Ley General Tributaria, en la medida en que se produciría una ilegalidad sobrevenida como consecuencia de la STC 182/2021, de 26 de octubre de 2021, y dictar la resolución para la aplicación de las reglas establecidas en el RD Ley 26/2021, de 8 de noviembre, de acuerdo con lo indicado en este Informe.
Los efectos de estas actuaciones sobre el procedimiento contencioso-administrativo se regulan expresamente en el artículo 36 de la LJCA que dispone que:
“1. Si antes de la sentencia se dictare o se tuviere conocimiento de la existencia de algún acto, disposición o actuación que guarde con el que sea objeto del recurso en tramitación la relación prevista en el art. 34, el demandante podrá solicitar, dentro del plazo que señala el art. 46, la ampliación del recurso a aquel acto administrativo, disposición o actuación.
2. De esta petición, que producirá la suspensión del curso del procedimiento, el Secretario judicial dará traslado a las partes para que presenten alegaciones en el plazo común de cinco días.
3. Si el órgano judicial accediere a la ampliación, continuara la suspensión de la tramitación del proceso en tanto no se alcance respecto de aquélla el mismo estado que tuviere el procedimiento inicial.
4. Será asimismo aplicable lo dispuesto en el apartado 1 de este artículo cuando en los recursos contencioso-administrativos interpuestos contra actos presuntos la Administración dictare durante su tramitación resolución expresa respecto de la pretensión inicialmente deducida. En tal caso podrá el recurrente desistir del recurso interpuesto con fundamento en la aceptación de la resolución expresa que se hubiere dictado o solicitar la ampliación a la resolución expresa. Una vez producido el desistimiento del recurso inicialmente interpuesto, el plazo para recurrir la resolución expresa, que será de dos meses, se contará desde el día siguiente a la notificación de la misma”.
En consecuencia, cabe afirmar que hasta tanto se produzca el pronunciamiento judicial la Administración puede, según los casos, resolver expresamente o ejercer su potestad de revocación, con los efectos en el procedimiento jurisdiccional regulados en el transcrita artículo 36 LJCA.
B) Por el órgano jurisdiccional
La operación jurídica de interpretación del ordenamiento y de determinación de cuál es la norma aplicable a un supuesto de hecho es la misma con independencia de cuál sea el poder del Estado que la realiza. En este sentido, serían de aplicación en el órgano jurisdiccional las mismas consideraciones sustantivas ya efectuadas en relación con la Administración. En concreto, que no se ha producido en modo alguno un vacío normativo que impida la exigibilidad del impuesto, el cual es exigible en aplicación del RD Ley 26/2021, de 8 de noviembre. De modo que, según criterio de este Consell Tributari, el órgano jurisdiccional no podría estimar el recurso contencioso administrativo con el único fundamento de haberse dictado la Sentencia del Tribunal Constitucional.
Como ya se ha dicho anteriormente, si se invoca la falta de realización del hecho imponible, el órgano jurisdiccional debería analizar este extremo en primer lugar, es
decir, si el recurrente ha acreditado la inexistencia de incremento. En caso de que se hubiera producido incremento, habría que entrar en la legalidad de la determinación de la base imponible y de la cuota. En virtud del principio de conservación de los actos administrativos antes citado, el órgano jurisdiccional podría estimar el recurso y anular la liquidación, pero limitando los efectos de su invalidez, esto es, ordenando a la Administración que efectuase una nueva liquidación de acuerdo con la normativa aplicable y ordenando la devolución del exceso satisfecho en caso de que resultara una diferencia en favor del recurrente, recalculándose igualmente los intereses correspondientes.
De esta forma se podría evitar que la anulación del acto produjera unos efectos materialmente injustos o contrarios a la ley o a los principios generales, en este caso de naturaleza constitucional, como el deber de contribuir al sostenimiento del gasto público de acuerdo con la capacidad económica. Como ya se ha dicho, esta posibilidad es aceptada tanto por la doctrina científica como por la jurisprudencia del Tribunal Supremo (vid. especialmente, en lo que se refiere a las liquidaciones por deudas administrativas, la STS 28 enero de 2002, RJ/2002/918, ponente Rodríguez Zapata).
Por su parte, la LJCA prevé mecanismos para que el órgano judicial introduzca la posibilidad de que las partes debatan sobre otros motivos diferentes de los alegados por las partes durante el proceso. En efecto, en el caso concreto sobre el que recae este informe, en los asuntos pendientes de resolución judicial, los actos y resoluciones recurridos han sido dictados de acuerdo con la legislación anulada. En algunos casos, más recientes, el recurrente habrá podido alegar la STC 182/2021, de 26 de octubre; en otros, ya más avanzados, es posible que por haberse realizado la demanda y la contestación, e incluso la prueba y la vista o conclusiones, antes de dicha STC, ninguna de las partes haya hecho alusión a ella. Se trata entonces de analizar los medios procesales existentes para dar cabida en el proceso al debate que supone la existencia de la repetida STC y el RD Ley 26/2021, de 8 de noviembre, que contiene la nueva regulación; y si estos actos procesales pueden producirse a iniciativa del órgano judicial.
El órgano judicial puede introducir el referido debate sobre otros motivos de los alegados por las partes durante el proceso, y que pueden afectar al fallo, de acuerdo con lo previsto en dos preceptos de la LJCA: el artículo 33.2 y 3 y el artículo 65.2. Son preceptos que se refieren a momentos procesales distintos aunque de contenido análogo. Así el primero de ellos dispone que:
"Artículo 33.
2. Si el Juez o Tribunal, al dictar sentencia, estimare que la cuestión sometida a su conocimiento pudiera no haber sido apreciada debidamente por las partes, por existir en apariencia otros motivos susceptibles de fundar el recurso o la oposición, lo someterá a aquellas mediante providencia en que, advirtiendo que no se prejuzga el fallo definitivo, los expondrá y concederá a los interesados un plazo común de diez días para que formulen las alegaciones que estimen oportunas, con suspensión del plazo para pronunciar el fallo. Contra la expresada providencia no cabrá recurso alguno.
3. Esto mismo se observará si, impugnados directamente determinados preceptos
de una disposición general, el Tribunal entendiera necesario extender el enjuiciamiento a otros de la misma disposición por razones de conexión o consecuencia con los preceptos recurridos.”
Por su parte el artículo 65.2 dispone que:
“Artículo 65.2
Cuando el Juez o Tribunal juzgue oportuno que en el acto de la vista o en las conclusiones se traten motivos relevantes para el fallo y distintos de los alegados, lo pondrá en conocimiento de las partes mediante providencia, dándoles plazo de diez días para ser oídas sobre ello. Contra esta providencia no cabe recurso alguno.”
La posibilidad de que sea alguna de las partes la que solicite que el juez dicte la providencia que permita tratar otros motivos relevantes para el fallo, no está prevista expresamente en la Ley, por lo que el órgano judicial la puede admitir de hecho indicando a las partes lo previsto en los transcritos preceptos de la Ley jurisdiccional o inadmitir la solicitud.
Parecería, en principio, por tanto, que si no lo decide el órgano judicial, no sería posible tratar en el acto de la vista o en el escrito de conclusiones otros motivos distintos a los alegados, al disponer en el artículo 65.1 que “en el acto de la vista o en el escrito de conclusiones no podrán plantearse cuestiones que no hayan sido suscitadas en los escritos de demanda o contestación”. Este precepto cerraría la posibilidad de que las partes introdujeran otras cuestiones distintas a las suscitadas en los escritos iniciales del pleito. Sin embargo, no está claro que estas “cuestiones” que no se podrían introducir se refieran a nuevos motivos o argumentos jurídicos y no a cuestiones de hecho. Avala esta interpretación, por ejemplo, la STS de 10 de mayo de 2012 (RJ 2012/6623) al admitir que incluso en el escrito de conclusiones, en el procedimiento de primera instancia, podría haberse planteado una cuestión nueva, que al ser nueva y de carácter jurídico, no de hecho, de solicitud de cosa distinta, podría equipararse con el significado de motivos relevantes para el fallo. Entendemos, en conclusión, que en el acto de la vista o en el escrito de conclusiones podrían plantearse otros motivos o argumentos jurídicos que los alegados en los escritos iniciales de demanda y contestación.
En definitiva, la aprobación de la STC 182/2021, de 26 de octubre de 2021, no provoca vacío normativo y el RD Ley 26/2021, de 8 de noviembre es de aplicación a las cuestiones pendientes de sentencia judicial, tanto por parte del órgano jurisdiccional llamado a resolver como por parte de la propia Administración, de acuerdo con los requisitos y los procedimientos señalados anteriormente.
CONCLUSIONES
PRIMERA.- La aprobación de la STC 182/2021, de 26 de octubre de 2021, no ha provocado ningún vacío normativo respecto del sistema de cálculo de la base imponible del Impuesto sobre el incremento del valor de los terrenos de naturaleza urbana, ya que el RD Ley 26/2021, de 8 de noviembre de 2021, es de plena aplicación en los términos señalados en el cuerpo de este informe.
SEGUNDA.- En relación con las solicitudes y recursos pendientes de resolución, la Administración debe analizar si se ha producido el hecho imponible. En caso de inexistencia de este último debe proceder a su declaración y a la devolución del importe que, en su caso, se hubiera satisfecho. Si se ha realizado el hecho imponible debe proceder a la cuantificación de la deuda de acuerdo con la regulación del RD Ley 26/2021, de 8 de noviembre, y practicar la devolución, en su caso, del exceso satisfecho.
La aplicación de los métodos de cálculo alternativos previstos en el RD Ley 26/2021, de 8 de noviembre, a las obligaciones tributarias devengadas y no consolidadas, no incurriría en ningún caso en vulneración del principio de irretroactividad de las normas sancionadoras no favorables o restrictivas de derechos porque dichos métodos de cálculo no tienen tal naturaleza.
TERCERA.- En el supuesto de que se haya producido el hecho imponible, para el caso de solicitudes de rectificación de autoliquidaciones deberá dictarse resolución parcialmente estimatoria, declarando la realización del hecho imponible y regulando la situación del obligado de acuerdo con las reglas del RD Ley 26/2021, de 8 de noviembre. Para el caso de recursos pendientes de resolución, se abre la posibilidad de estimar parcialmente el recurso y, en consecuencia, ordenar la práctica de una nueva liquidación de acuerdo con las reglas contenidas en el RD Ley 26/2021, de 8 de noviembre, y la devolución, en su caso, del exceso ingresado.
En el caso que el obligado tributario no hubiera pagado la plusvalía devengada con anterioridad a la STC 182/2021, de 26 de octubre, la Administración podrá exigir el impuesto, y lo debe cuantificar de acuerdo con el régimen jurídico establecido en el RD Ley 26/2021, de 8 de noviembre, siempre que no pueda calificarse de “situación consolidada” de acuerdo con la STC citada y la obligación tributaria no hubiera prescrito de acuerdo con las reglas previstas en la Ley General Tributaria.
Todo ello sin perjuicio de las específicas circunstancias que se puedan producir en cada caso concreto.
En los supuestos en que proceda el recálculo del impuesto, la Administración debe permitir que el obligado tributario pueda ejercer la opción sobre el método de cuantificación de la base imponible a que refiere el artículo 107.5 del TRLHL, de manera que la Administración no podría practicar de oficio una liquidación sin ofrecer antes el derecho de opción citado.
CUARTA.- Como ya se ha dicho, la aprobación de la STC 182/2021, de 26 de octubre de 2021, no ha provocado ningún vacío normativo y, en consecuencia, el RD Ley 26/2021, de 8 de noviembre, es también de plena aplicación a las cuestiones pendientes de sentencia judicial, tanto por parte del órgano jurisdiccional llamado a resolver como por parte de la propia Administración, de acuerdo con los requisitos y los procedimientos señalados en el cuerpo de este informe.
ANEXOS
## ANEXO I
### EXPEDIENTES TRAMITADOS
#### Tramitación ordinaria
| Total expedientes | 776 |
|-------------------|-----|
| Recursos | 749 |
| Informes | 23 |
| Quejas | 4 |
#### Recursos
| Estimados | 109 |
|-------------------|-----|
| Conformidad con el Institut Municipal d’Hisenda | 82 |
| Disconformidad con el Institut Municipal d’Hisenda | 27 |
| Estimados en parte | 30 |
|--------------------|-----|
| Conformidad con el Institut Municipal d’Hisenda | 24 |
| Disconformidad con el Institut Municipal d’Hisenda | 5 |
| Disconformidad con el Districte de l’Eixample | 1 |
| Desestimados | 501 |
|--------------------|-----|
| Conformidad con el Institut Municipal d’Hisenda | 497 |
| Disconformidad con el Institut Municipal d’Hisenda | 4 |
| Inadmisibles | 96 |
|--------------------|-----|
| Conformidad con el Institut Municipal d’Hisenda | 93 |
| Disconformidad con el Institut Municipal d’Hisenda | 3 |
| Abstención por cosa juzgada | 3 |
| Devueltos | 10 |
#### Quejas
| Estimadas | 3 |
|-------------------|-----|
| Estimadas en parte | 1 |
#### Tramitación simplificada
| Total recursos | 198 |
|-------------------|-----|
| Estimados | 94 |
| Estimados en parte | 1 |
| Desestimados | 66 |
| Inadmisibles | 37 |
## Clasificación por conceptos (tramitación ordinaria)
| Concepto | 2017 | 2018 | 2019 | 2020 | 2021 |
|-------------------------------------------------------------------------|--------|--------|--------|--------|--------|
| **1.1 Impuesto sobre bienes inmuebles** | 45 | 35 | 29 | 46 | 160 |
| | (14,75%) | (21,21%) | (8,36%) | (10,24%) | (21,25%) |
| **1.2 Impuesto sobre vehículos de tracción mecánica** | 14 | 17 | 12 | 12 | 78 |
| | (4,59%) | (10,30%) | (3,46%) | (2,67%) | (10,36%) |
| **1.3 Impuesto sobre el incremento de valor de los terrenos de naturaleza urbana** | 178 | 70 | 277 | 330 | 357 |
| | (58,36%) | (42,42%) | (79,83%) | (73,50%) | (47,41%) |
| **1.4 Impuesto sobre actividades económicas** | 24 | 19 | 14 | 38 | 125 |
| | (7,86%) | (11,52%) | (4,03%) | (8,46%) | (16,6%) |
| **2.1 Impuesto sobre construcciones, instalaciones y obras** | 9 | 7 | 5 | 3 | 6 |
| | (2,96%) | (4,24%) | (1,44%) | (0,67%) | (0,8%) |
| **3.10 Tasas por utilización privativa del dominio público y prestación de otros servicios** | 8 | 3 | 1 | 3 | 3 |
| | (2,62%) | (1,82%) | (0,29%) | (0,67%) | (0,4%) |
| **3.11 Tasas por utilización privativa o aprovechamiento especial del dominio público a favor de empresas de servicios de suministro de interés general** | 1 | - | 1 | 2 | 1 |
| | (0,32%) | - | (0,29%) | (0,45%) | (0,13%) |
| **3.16 Tasas por utilización privativa o aprovechamiento especial del dominio público a favor de empresas de telefonía móvil** | - | - | - | - | - |
| **4 Precios públicos por recogida de residuos comerciales** | 19 | 8 | 4 | 14 | 8 |
| | (6,23%) | (4,85%) | (1,15%) | (3,12%) | (1,06%) |
| **5 Otros temas** | 7 | 6 | 4 | 1 | 15 |
| | (2,29%) | (3,64%) | (1,15%) | (0,22%) | (1,99%) |
**Totales** | 305 | 165 | 347 | 449 | 753
## Clasificación por conceptos (tramitación simplificada)
| Concepto | 2017 | 2018 | 2019 | 2020 | 2021 |
|-------------------------------------------------------------------------|------|------|------|------|------|
| **1.1 Impuesto sobre bienes inmuebles** | 7 | - | - | - | 3,54% |
| **1.3 Impuesto sobre el incremento de valor de los terrenos de naturaleza urbana** | 191 | - | - | - | 96,46% |
| **Totales** | 198 | - | - | - | 100% |
ANEXO III
Gráficos (tramitación ordinaria)
Recursos dictaminados
- Desestimados: 67%
- Estimados: 14%
- Estimados en parte: 4%
- Inadmisibles: 13%
- Otros: 2%
Clasificación por conceptos
| Concepto | Cantidad |
|------------|----------|
| 1.1 IBI | 150 |
| 1.2 IVTM | 60 |
| 1.3 PV | 350 |
| 1.4 IAE | 100 |
| 2.1 ICIO | 10 |
| 3.10 TUD | 10 |
| 3.11 TASG | 10 |
| 4. PPRE | 10 |
| 5. OTROS | 10 | | f840a6b4-f56d-4e79-b1e5-13e4601e9e5a | HuggingFaceFW/finepdfs/tree/main/data/spa_Latn/train | finepdfs | spa_Latn | 671,912 |
Obchody Narodowego Święta Odzyskania Niepodległości
Burmistrz Miasta i Gminy Piotrków Kujawski
Parafia p.w. Św. Jakuba Apostoła
Związek OSP RP w Piotrkowie Kujawskim
oraz Biblioteka i Ośrodek Kultury w Piotrkowie Kujawskim
zapraszają na:
Obchody
Narodowego Święta
Odzyskania
Niepodległości
W programie:
11 listopada
10.45 - Zbiórka uczestników (plac przy OSP)
11.00 - Wręczenie odznaczeń strażackich, przemarsz pod pomnik, złożenie kwiatów (Park Miejski)
12.00 - Msza Św. w Intencji Ojczyzny
13.15 - Przemarsz do remizy OSP
Informacje o artykule
Autor: Marta Szymańska
Zredagowała(a): Marta Szymańska
Data powstania: 04.11.2019 09:20
Data ostatniej modyfikacji: 04.11.2019 09:31
Liczba wyświetleń: 3336
Wydrukowano z serwisu: piotrkowkujawski.pl
Wydrukowano dnia: 2025-04-15 14:26:17 | dbc432d4-de43-46e9-88fb-406de57dead4 | HuggingFaceFW/finepdfs/tree/main/data/pol_Latn/train | finepdfs | pol_Latn | 788 |
UNIÃO EUROPEIA
21.MAIO.2024
Regras europeias sobre identidade digital entram em vigor
Fonte: Boletim informativo da Representação da Comissão Europeia em Portugal, Lisboa, 21 de maio de 2024, (noticia original)
As regras relativas à criação da identidade digital europeia entraram em vigor na segunda-feira. Estas regras preparam o caminho para a introdução de uma carteira europeia de identidade digital pessoal em 2026, da qual poderão beneficiar todos os cidadãos e residentes da UE. A carteira europeia de identidade digital será emitida em todos os Estados-Membros, sob a forma de uma aplicação móvel que permitirá aos cidadãos e residentes da UE identificarem-se eletronicamente, em plena segurança, para aceder a serviços públicos e privados digitais em toda a Europa.
A carteira europeia de identidade digital revolucionará a identificação eletrónica. Os seus utilizadores poderão usar serviços e partilhar documentos digitais, por exemplo uma carta de condução móvel ou uma receita eletrónica, abrir contas bancárias ou efetuar pagamentos tendo pleno controlo dos dados pessoais. A Comissão já investiu 46 milhões de EUR do Programa Europa Digital em quatro projetos-piloto de grande escala para testar a carteira de identidade digital da UE numa série de situações quotidianas, incluindo a carta de condução móvel, a saúde eletrónica, os pagamentos digitais e os diplomas e as qualificações profissionais, tendo recentemente sido publicado um segundo convite à apresentação de projetos-piloto de grande escala para apoiar a implantação das carteiras.
Após a entrada em vigor das novas regras, a Comissão elaborará atos de execução com vista a assegurar que todas as carteiras tenham o mesmo elevado nível de segurança e de proteção de dados e funcionem sem descontinuidade em toda a UE.
1 | <urn:uuid:5f1ad3a4-d56f-446d-916c-1f55deef2de0> | HuggingFaceFW/finepdfs/tree/main/data/por_Latn/train | finepdfs | por_Latn | 1,805 |
Honor flight soars, Page 3
Veterans Day events supported, Page 2
Commencement ceremony held, Page 10
Learn about TRICARE open enrollment, Page 19
Flu shots help prevent problems, Page 20
Veterans Day events slated throughout community
Staff Report
Community members are invited to join the 3rd Infantry Division and Fort Stewart-Hunter Army Airfield in supporting Veterans Day events throughout the local community.
Soldiers from Fort Stewart-Hunter Army Airfield will participate in 14 local area Veterans Day events.
Chatham County Veterans Day program, 8-11 a.m., Friday, supported by the 3rd ID band.
Skidaway Island Veterans Day ceremony, 11:15 a.m. to noon, Friday, supported by Lt. Col. William Hansen is the keynote speaker, 3rd ID band and color guard.
Richmond Hill High School Veterans Day assembly, 9-11 a.m., Friday, with the keynote speaker from Recruiting Command.
Ebenezer Middle School Veterans Day ceremony, noon to 4 p.m., Friday, with Lt. Col. Clay Livingston, 3rd Combat Aviation Brigade, 3rd ID, as the keynote speaker.
Savannah Vietnam Veterans of America Veterans Day ceremony, 6:30-8 p.m., Friday, Nov. 9, Command Sgt. Maj. Lavander Wilkerson, Hunter Army Airfield senior enlisted leader, is the keynote speaker, 3rd ID band, 3rd CAB firing party.
Sun City Veterans Association Veterans Day ceremony, 9-11 a.m., Saturday, supported by the 3rd Sustainment Brigade chaplain.
Richmond Hill Veterans Day celebration, 11 a.m. to noon, Saturday, with Lt. Col. Joshua LaMotte, 3rd IDSB, as the keynote speaker, 3rd IDSB color guard and firing party.
Daffin Park, Savannah, 100th anniversary of 1918 Armistice Day, 10 a.m. to noon, Sunday, supported by Lt. Col. Robert Stanton, 1st Armored Brigade Combat Team, 3rd ID, the 3rd ID band and color guard.
Hilton Head Lake 2018 Veterans Day, 11 a.m. to noon, Nov. 11, with 1st ABCT providing a chaplain and color guard, with 3rd ID band providing a bugler for Taps.
Savannah Children’s Choir Veterans Day concert, 3-5 p.m., Nov. 11, supported by the 3rd ID color guard.
Chatham County Veterans Day banquet 6-9 p.m., Nov. 11, with the Fort Stewart-Hunter Army Airfield command teams, 3rd ID color guard and band.
Savannah Veterans Day parade, 10:15 a.m. to 1 p.m., Nov. 12, with 3rd CAB providing a 100-Soldier marching element and the 3rd ID providing the band and color guard.
Hilton Head Island Veterans Day celebration, 10:30 a.m. to noon, Nov. 12, with Lt. Col. Ken Dwyer, Hunter Army Airfield garrison commander, as the speaker.
Liberty County Veterans Day parade, 3-4 p.m., Nov. 12, with 3rd IDSB providing a 32-Soldier marching element and the 3rd ID providing the band and color guard.
Marne Voices Speak Out: Veterans Day edition
Retired Sgt. 1st Class Vicki Ervin
American Legion, Post 168
What does Veterans Day mean to you?
It is amazing. Veterans Day is a day for all veterans, for everyone who has served.
As a female Veteran, what is important to you?
It doesn’t matter what war you fought in, it’s all the same, we all protected the same thing. I know so many people from the 3rd Infantry Division, I know more than half of those people on Warriors Walk.
What does it mean to you to be part of the Veterans community?
Veterans don’t care if you laugh, cry, have a good or bad day, they’ll always be there.
Retired Staff Sgt. Corey Jones
VFW, Post 6602
What does it mean to you to be part of the Veterans community?
It means a lot to me to be a part of the Veteran community and to be able to share my Army story. I have a lot of experience in many areas to share with new Soldiers.
Why is it important that our Nation continues to acknowledge our Veterans?
If you don’t acknowledge our Vets, you’d have less patriotism and that would be a disgrace to all those who have served before me.
Voice your opinion!
Write a letter to the editor
Send to: The Frontline
Attn: The Frontline, Editor
942 Dr. Ben Hall Place, suite 1087
Fort Stewart, Ga. 31314
or email to:
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or fax it to 912-767-6673
visit www.stewartfrontline.com
Copyright 2016
Advertising: 912-368-0526
The Frontline Office: 912-435-9531
Hunter News Bureau: 912-315-5617
This civilian enterprise newspaper is an authorized publication for members of the U.S. Army. Contents of the Frontline are not necessarily the official views of, or are endorsed by, the U.S. Government, Department of Defense, Department of the Army, or U.S. Forces Command. It is published weekly by the Public Affairs Office, Fort Stewart, Georgia, 31314-5000. All editorial content of the Frontline newspaper is prepared, edited, provided and approved by the Public Affairs Office of Fort Stewart, Georgia and the 3rd Infantry Division, and is printed by Morris Newspaper Corporation of Hinesville, Inc., a private firm in no way connected with the Department of the Army, under exclusive written contract with Fort Stewart, Georgia. The civilian printer is responsible for commercial advertising. Subscription rates are $12/3 months, $20/six months and $36 for 12 months. Rates are Third Class mail inside the continental U.S.
Cover: Euel Akins, 98, a machine gunner in World War II, walks from Hunter Army Airfield's Tominac Fitness Center with his son-in-law, retired U.S. Coast Guard Capt. Gerald Fleming, to the awaiting charter bus as service members from all branches of the armed service line the sidewalk to honor them and 23 other veterans. (Photo by Steve Hart)
25 Veterans take Honor Flight
Steve Hart
Hunter Army Airfield Public Affairs
Twenty-five Veterans of World War II, the Korean War and the Vietnam War received a warm and respectful send-off from Hunter Army Airfield in a ceremony Nov. 2 prior to the Veterans boarding a charter bus that took them to Washington, D.C., to tour the various war memorials and other sites in their honor.
"It's always humbling to stand in the presence of greatness," said Lt. Col. Ken Dwyer, Hunter Army Airfield commander, from the podium to the Veterans. "There are no words to express the thanks that our country owes you."
World War II Veteran Euel Akins, 98, described the sentiment in Hunter Army Airfield's Tominac Fitness Center as "amazing and humbling."
Veterans render honors to the U.S. flag during the playing of the National Anthem, Nov. 2 at Hunter Army Airfield, as Honor Flight participants prepare to visit national memorials in Washington, D.C.
Veterans walk from Hunter Army Airfield's Tominac Fitness Center before traveling to the nation's capital to visit national memorials, Nov. 2.
Soldiers and Families from the 3rd Combat Aviation Brigade participated in a trunk-or-treat at Hunter Army Airfield, Oct. 30.
Over 1,500 Families and friends participated in the morale-building event in order to encourage esprit-de-corps within the community and relationships on the installation.
“We have Soldiers from many different units coming together for the Families of Hunter Army Airfield,” said Kristy Adams, sports fitness and aquatic director for Fort Stewart-Hunter Army Airfield’s Family, Morale, Welfare and Recreation Directorate. “The Soldiers have opened and decorated the trunks of their vehicles to distribute candy to children.”
Getting children hyped up on candy is just one of the things that took place during the trunk-or-treat.
“The Soldiers are competing for the best decorated trunk judged by Lt. Col. Kenneth Dwyer, the Hunter Army Arifield garrison commander, and Command Sgt. Maj. LaVander Wilkerson, the Hunter garrison senior enlisted leader,” Adams said. “Following that they will judge the participants for the best costume.”
As the wave of Families slowly dwindled, every child happily walked with their decorative Halloween pail filled to the brim with candy and smiles on their faces.
Spc. Virginia Hartman, 603rd ASB, 3rd CAB, gives candy to children during the trunk-or-treat, Oct. 30, at Hunter Army Airfield.
James White, a cadet, gives a creepy glance to a little super hero during the trunk-or-treat, Oct. 30, at Hunter Army Airfield.
Photos by Sgt. Ryan Tatum
FORT STEWART, GA
MARNE WEEK
DAY 1
DIVISION RUN
THORNSBURY CHALLENGE
COMBATIVES
DAY 2
MARNE MUDDER
SPOUSES KICKBALL
GOLF SCRAMBLE
DAY 3
MARNE’S GOT TALENT
VICTORY RUN
FUNCTIONAL FITNESS
DAY 4
LT CONNER MOH DEDICATION
CLOSING CEREMONY
DAY 5
3ID SOLDIER’S BALL
FOR ALL EVENTS & INFO GO TO
STEWART.ARMY.MIL/MARNEWEEK
Like ACS on Facebook
Search for “Army Community Service, Fort Stewart-Hunter Army Airfield.” Help the Hunter Army Airfield community get more “likes” by visiting their Facebook page. ACS publishes great information for our Soldiers and Army Families there as well. Search for Hunter Army Airfield and pass the word along.
Register now for ACS classes
You asked, we listened. Online registration is now available for Family Readiness Group classes through Eventbrite. Please go to https://www.eventbrite.com/o/army-community-service-fort-stewarthunter-aaf-12997030788. The link is posted on the Army Community Service page of the Team Stewart website, www.stewart.army.mil.
ACS building is accessible to everyone
Army Community Service wishes to inform our community that our facilities meet, or exceed, the standards for persons with disabilities. Our facilities are wheelchair accessible; and should you need assistance upon arrival, please inform one of our staff members. The playground next to building 82 at Fort Stewart is certified as an Exceptional Family Member playground. Hunter EFMP playground is located next to building 1284. For questions, please contact ACS at 767-5058 or 315-6816.
Free classes offered at Stewart
The following are upon request from the chain-of-command:
- Sponsorship training
- Risk management for senior NCOs (E7-E9)
- FAP commander/senior leader briefing
- Every Monday
- Financial planning for PCS, 10 to 11:30 a.m.
- ACS Stewart, building 86
* Mandatory for E-4 and below.
Spouse reintegration training on-going
As Soldiers from the 3rd ID return from deployment, we want to ensure spouses and Families are properly prepared. Rear detachment commanders and family readiness groups are encouraged to reach out to ACS and schedule a spouse reintegration training, which consists of facilitated small group discussions regarding finances, stress management, effective communication and more. To schedule a training event for your unit, please call 767-1257.
Love beyond words class is on-going
A good relationship is one which allows for change and growth and for two people to forge a lifetime of memories with each other. Highly effective relationships also allow for growth in the expression of love whether it be action or words. The Family Advocacy Program professionals would like to help you learn how to “Live every moment and laugh every day”. Come, express your love, and show your partner how much you truly care not by words but with action. Call 767-2882 at Fort Stewart or 315-3816 at Hunter for further information.
New Parent Play mornings held
Please join us to learn and play at the Army Community Service play morning. Play Morning features music, story time, crafts, interactive play and an awesome way for parents and children to make lasting friendships. Fort Stewart play morning is located inside the Youth Sports and Fitness Center on Thursdays from 10:30 a.m. to noon. Hunter Army Airfield Play Morning is located in building 6054 on Tuesdays from 10 -11:30 a.m. For info call 767-2882 at Fort Stewart or 315-3816 at Hunter.
All Armed Forces Marne Classic held
Bodybuilders from surrounding military communities compete for their pro card in the All Armed Forces Marne Classic Bodybuilding Competition Nov. 10 at Woodruff Theater. Pre-judging begins at 9 a.m. and the finals are at 6 p.m. The cost is $35 for active duty and $50 for all others. Spectator fees are $15 for pre-judging and $20 for the finals. Registration is under way and can be completed through Webrac. For info, call 767-3031.
Turkey egg hunt at Corkan
Turkeys who have escaped the table have left some eggs for the children to find on Friday, Nov. 16 in our Adventure Golf facility, building 448 in the Corkan Recreation Area. The annual hunt is free and is open to children ages 0-5 years old. Hunt starts promptly at 10 a.m. and the eggs are found quickly, so don’t be late. For info, call 767-4273.
Hunter turkey trot 5k walk/run
The Hunter Turkey Trot 5K Walk/Run will get underway at 10 a.m. Saturday, Nov. 17, from Stephen Douglas and Perimeter Road. The free, fun event is open to active duty, Family members and Department of Defense civilians. Participants who complete the race will be entered into a drawing for a turkey (only one winner per Family). Register on site beginning at 9:30 a.m. All ages welcome. This is a stroller-friendly event. For more information, call 315-5078.
Long range, turkey shoot at Stewart
Along range shoot, along with a turkey shoot, will be held from 9 a.m. to 2 p.m. Nov. 17 at Red Cloud Echo Range on Fort Stewart. Open to rifles (up to .50 caliber) only. Cost for long range shoot is $15 per two-hour block. Paper targets 100-500 yards, steel targets at 750 and 1,000 yards. Cost for a chance to win a turkey certificate is $3 per try. Six shooters at a time will participate, with each getting three shots. Closest hole to center wins. Shoot will continue until all turkeys are won. For more information, call 435-8205. All payments cash only. To reach Red Cloud Echo Range, take Highway 119 north.
Hiring Lifeguards
A Lifeguard Hiring Fair will be held Nov. 19 from 5-7 p.m. at Johnson Fitness Center Indoor Pool on Fort Stewart. Candidates must be 16 years old or older and must take a swim test. Bring dry clothes to wear after swimming and a photo identification, Social Security card and a resume. For more information, call 767-5145.
Free teen babysitting course at Hunter
CYS-registered teens have the opportunity to earn their CPR/first aid certification while learning valuable life skills in this two-part babysitting course from 8 a.m.-4:30 p.m. Nov. 19 and Nov. 20 at youth services, 304 North Perimeter Road, building 6054. Participants must complete the 16-hour course to obtain certification. Pre-registration required at Parent Central Services, building 1286. For more information, call 315-5425.
Family Bingo Night at Stewart-Hunter
Family Bingo Night at Fort Stewart-Hunter Army Airfield is 5-7 p.m. Nov. 28. Prizes include a bicycle, gaming systems and more! Children ages 10 and older are welcome to play. Minors must be accompanied by an adult. Advance tickets at Eventbrite online at http://go.usa.gov/xPVRU are $20 each and include 10 games, one free bingo marker and free hot dogs and chips. Event day ticket price is $25 each. Stewart Bingo is in building 405. Their Stewart phone number is 767-4200 and Hunter Bingo is in building 6015. The Hunter Bingo phone is 315-4606. (Patronage notice: Only authorized DoD Identification cardholders and their guests are permitted to play Stewart-Hunter Bingo.
Managed deer, hog hunt held
Managed deer/hog hunts, for active duty Soldiers and retirees only, will be held at Fort Stewart Dec. 29. Participants are chosen by lottery drawing, and selection has been made for the hunt. Register at the Lowcountry Adventure Center, building 8325, or Hunter Outdoor Recreation, building 8454, by Dec. 18. The fee is $25 per person for those selected. All weapons must be registered with Fort Stewart before the hunt. For more details, call 435-8205 or 315-9354.
Coastal Happening: Mickve Veterans Day
Congregation Mickve Israel, the historic Jewish reform congregation in Savannah, will have a Shabbat Service Honoring our Veterans and Current Military Personnel 11 a.m. Nov. 10 at the Mighty Eighth Air Force Museum chapel, 175 Bourne Avenue in Pooler. All are invited. For information call 233-1547 and a resume. For more information, call 767-5145.
App on Android, iOS devices
Everything you need to know about Fort Stewart and Hunter Army Airfield is now available at your fingertips. Interactive maps, directories, gate information, gyms, dining facilities, emergency and hotline numbers, and much more. Download today from Google Play or Apple iTunes! Google Play [https://play.google.com/store/apps/details?id=com.jb1bf31a89e](https://play.google.com/store/apps/details?id=com.jb1bf31a89e) or App Store: [https://itunes.apple.com/us/app/fort-stewart-hunter-aaf/id1436217599?ls=1&mt=8](https://itunes.apple.com/us/app/fort-stewart-hunter-aaf/id1436217599?ls=1&mt=8).
Join Sgt. Audie Murphy Club
Are you a Sergeant Audie Murphy Club member? Do you have aspirations of becoming a member? The Fort Stewart-Hunter Army Airfield “Rock of the Marne” SAMC is reaching out to all members across the installation. We are actively updating our contact rosters and want to ensure we are capturing our members for updates with the Club. Please contact Sgt. 1st Class Karl Kirven at email@example.com for more information. We look forward to hearing from you. The monthly meetings is the third Wednesday of each month at noon, at Building 1 on Fort Stewart in the Sergeant Audie Murphy Club conference room.
Bible study available
Every Wednesday at noon we will hold our weekly Bible Study at Marne Chapel. All military personnel, veterans, civilians, contractors and retirees are welcome. Contact Bill Agnew 767-9789 for more information.
Get Korea newcomer info
Soldiers and families identified to PCS to Korea are highly encouraged to visit 8th Army’s Newcomers section on the Official Home Page of the Eighth Army [http://8tharmy.korea.army.mil/site/newcomers/](http://8tharmy.korea.army.mil/site/newcomers/). The Korean peninsula has undergone major transformations and this website is designed to assist Soldiers and families with a before travel and in-processing guide. This website also serves as an online One-Stop where personnel can connect and learn about the programs and services offered in their future community. [https://www.milsuite.mil/book/docs/DOC-520102](https://www.milsuite.mil/book/docs/DOC-520102).
Super saver program
Are you interested in winning $500? If so, this program is for you! Take a look around. Is there something you see that is wasting money? Is it a problem we can solve locally? If you are a garrison civilian employee and submit the best idea for saving the garrison money, you will win $500. Submit your idea on the super saver nomination form available on the Team Stewart web page under Garrison Resource Management Office. Nominations are boarded with the garrison. Submit to firstname.lastname@example.org.
CG Hip Pocket Scholarship
The 3rd Infantry Division commander has been given five Army ROTC Green to Gold Hip Pocket Scholarships. The scholarship program provides selected Soldiers the opportunity to complete their baccalaureate degree requirements and obtain a commission through participation in the ROTC scholarship program. Units are encouraged to nominate Soldiers that exhibited the potential for further outstanding service to the Army as commissioned officers. Interested Soldiers can follow-up with their chain of command. Download the guide and complete an application by clicking “Create An Account” at https://my.goarmy.com/accounts/register/user_agreement.jsp?loginPg=g2g. Click on “Log In” if you already have an account. After creating an account, return to this site and start the application at [https://www.goarmy.com/careers-and-jobs/current-and-prior-service/advance-your-career/green-to-gold/pocket-scholarship.html](https://www.goarmy.com/careers-and-jobs/current-and-prior-service/advance-your-career/green-to-gold/pocket-scholarship.html). Applications are due to the 3rd ID G-1, by March 19. If you have questions see your unit S-1 or contact email@example.com.
Visit [www.milsuite.mil/book/message/782664](http://www.milsuite.mil/book/message/782664).
Commander’s Cup sports scheduled
Registration begins Nov. 19 for the Commander’s Cup Bowling League, an intramural league for active duty only. Twelve weeks of league play from 11 a.m. – 1 p.m. Fridays at Marne Bowling Center beginning Jan. 11. Cost of $8.50 per week per bowler includes two games, shoe rental and the lunch special of the day. Registration begins Nov. 19 for the Commander’s Cup 5v5 Basketball League, an intramural league for active duty only. No charge. Games will be played at Newman Fitness Center. Team players must be from the same unit, and teams must submit a signed participation memorandum with command approval to register. For details, contact Jason Miller, Intramural Sports Director, at 767-8238.
Food handlers class
Anyone interested in taking the food handlers course now has the ability to do it online. Certification is good for one year. Register online at [eventbrite.com](http://eventbrite.com), or log on to [www.winn.amedd.army.mil](http://www.winn.amedd.army.mil). Click on the healthcare services tab, click preventive medicine and wellness, then environmental health. The basic food handlers course study material and quiz on the screen.
Fingerprinting at Stewart
The USAG Personnel Security Investigation Office on Fort Stewart conducts fingerprinting for all Active Duty Military, DA Civilians, Government Sponsored Contractors, and Volunteers (working with children) for both Hunter Army Airfield and Fort Stewart. Fingerprinting is conducted on Tuesdays and Thursdays from 8-11 a.m. and 12:30-3 p.m. in building 623 on William H. Wilson Ave. As a courtesy, we also fingerprint for the Reserves, National Guard and other DoD Agencies if you provide the IPAC Code, SOI and SON of your organization. We do not fingerprint for private contractors, weapons carry permits, etc. All fingerprinting conducted by our office is for security background investigations only. For more information, call 767-1890.
CPAC Supervisors Training
The Civilian Personnel Advisory Center (CPAC) will host a HR Training for Supervisors class, November 27 - 29, 2018 at the Army Education Center, Room 243. All supervisors must apply for the class at [https://www.atrs.army.mil/channels/chrtas/student/main.aspx](https://www.atrs.army.mil/channels/chrtas/student/main.aspx).
If you have any questions, please contact the Mrs. Kaskha Anthony at 912-767-1261.
Lightning Road closed
Lightning Road is closed to through traffic between the military police station and airfield operations for construction. Lightning Road is expected to reopen in May 2019. A detour route will be available at Wilson Blvd and Emmet Rifles Road. Do not drive around barricades. Only authorized vehicles may pass. For more information, call 213-2367.
MFTC available at Fort Dix
The Noncommissioned Officers Academy at Fort Dix, NJ, has slots for Soldiers in most ranks to attend the Master Fitness Trainer Course. First priority goes to NCOs in the rank of sergeant to sergeant first class and officers from second lieutenant through captain. Second priority to senior NCOs, senior officers, and warrant officers.
Fall cemetery tour recalls area history
Dina McKain
Fort Stewart Public Affairs
The Fort Stewart Cemetery and Historical Communities Council conducted the Fall Cemetery Tour Nov. 1, 2018. Participants visited Long County and Liberty County associated cemeteries Poplar Head, J.E. Moody, Bethel, Strickland Pond, Taylors Creek and Pleasant Grove.
Forty-five people - some who lived on the land before the government turned it into a military installation, and descendants of those who used to live here, attended.
The lands on Fort Stewart were purchased by Congress in 1940 to build an anti-aircraft training facility in preparation for World War II. While the mission has changed at Fort Stewart, the tour denotes the area has always been home to heroes.
Fort Stewart holds two cemetery tours a year on behalf of the Cemetery and Historical Communities Council in April and November.
Follow the Fort Stewart-Hunter Army Airfield Facebook page for information on the next event in the spring https://www.facebook.com/FortStewartHunterArmyAirfield/
Donald Lovette explains the history of the Pleasant Grove Community and cemetery, Nov. 1 during the Fort Stewart Cemetery and Historical Communities Council Fall tour.
Marne Voices
Gunnery Sgt. (Retired) Jim Fry
American Legion, Post 168
What does being a veteran mean to you?
It is an honor and a privilege. I believe that every young man and woman should be in the military for at least a little bit.
What does it mean to you to be part of the veterans community?
There is a sense of pride and camaraderie.
We have the same mentality that sometimes civilians don’t understand.
“Some people spend an entire lifetime wondering if they made a difference in the world. But, the Marines don’t have that problem.”
– Ronald Reagan, 40th U.S. President
Youth Center offers fun
Molly Cooke
Frontline Staff
The Fort Stewart-Hunter Army Airfield Youth Activity Center offers a close-to-home option for youth looking to learn life skills, make friends and have fun.
Part of the installation’s Directorate of Family, Morale, Welfare and Recreation, the Child and Youth Services division is free and open to CYS registered youth in grades 6-12. It is home to a number of activities geared toward developing youth into contributing members of society.
“The Youth Activities Center provides direction for our youth,” said April Parker, Youth Activities Center director. “They enjoy the support they receive here. Our programs keep them busy and making better choices.”
The facility is a registered Boys and Girls Club affiliate and will soon offer a variety of clubs and activities such as Torch Club, Passport to Manhood, Triple Play, Keystone Club, Smart Girls, and Junior Military of the Year - to name a few. Additionally dances and lock-ins are held quarterly. Other weekly activities include open recreation, basketball, homework assistance, arts and crafts, technology, and games.
To ensure that the facility remains enjoyable, monthly surveys have been implemented so the youth can express their vision for the center.
“We want the kids to know that they have a voice while they’re here in the center,” Parker said. “We want to know how to make our activities more enjoyable.”
Recent surveys have included future field trip destinations, snack options, and future weekly programming ideas.
“We aim to make our center a fun place for kids to keep busy and active while also helping promote their educational, social and emotional growth,” Parker said. “The center is a great place to come and learn important developmental life skills in a welcoming and friendly environment.”
Hours of operation are 10 a.m. to 7 p.m. Monday-Thursday, noon to 9 p.m. each Saturday.
The Youth Activities Center recently moved to the heart of Fort Stewart’s Bryan Village housing area off of Austin Road in building 7338. Hunter Army Airfield’s Youth Activities Center is located off North Perimeter Road in building 6054 near the New Gannam housing area. To learn more about the centers visit www.stewarthunter.armymwr.com/programs/youth-services.
Photo by Molly Cooke
Youth work together to solve a math problem at the Fort Stewart Youth Activities Center’s homework lab, Nov. 6. Staff encourages youth to finish their homework before participating in other activities at the center.
**Reel Time Theaters**
**First Man (PG-13)**
Friday, Nov. 9 - 6 p.m.
A look at the life of the astronaut, Neil Armstrong, and the legendary space mission that led him to become the first man to walk on the Moon on July 20, 1969.
Stars: Ryan Gosling, Claire Foy, Jason Clarke
**Bad Times at the El Royal (R)**
Friday, Nov. 9 - 9 p.m.
Circa 1968, several strangers, most with a secret to bury, meet by chance at Lake Tahoe’s El Royale, a rundown hotel with a dark past. Over the course of one night, everyone will show their true colors – before everything goes to hell.
Stars: Jeff Bridges, Cynthia Erivo, and Dakota Johnson
***CREED II (PG-13)**
Saturday, Nov. 10 - 3 p.m.
Under the tutelage of Rocky Balboa, newly crowned light heavyweight champion Adonis Creed faces off against Viktor Drago, the son of Ivan Drago.
Stars: Tessa Thompson, Sylvester Stallone, Michael B. Jordan
*Studio appreciation advance screening – Free admission. Tickets available at your local Exchange Food Court. Seating open to non-ticket holders 30 minutes prior to showtime.
---
**Marne Voices**
**What does Veteran’s Day mean to you?**
Veteran’s Day honors what my father and uncles have done. When I joined the Army, it gave me a sense of pride, to be able to help veterans and have children look up to me. On Veteran’s Day we show our appreciation to older veterans, the younger generation, and we remember our fallen on the 11th. We take it personally to help our veterans.
**What does it mean to you to be part of the veterans community?**
It’s an honor. I’ve been part of the VFW for 15 years and we move forward with veterans and bring in new veterans. I don’t think there is a whole lot different between old and new, the heart and soul are the same.
**How do you honor your service to our country?**
I think about the positives of serving, the friendships. There are some things you can only talk about with another veteran, and when you do, you get the feeling that you are part of something that is never going to stop.
---
**Sgt. 1st Class Retired Eddie Perez**
VFW Post 6602 commander
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**3rd ID Soldiers Ball Tickets on sale**
Staff Report
The 3rd Infantry Division Soldiers Ball celebrates the conclusion of Marne Week by bringing family, friends, and community together for a wonderful night on the Savannah River Front. Get your tickets now at the following website: [http://www.society3rdid.org/3rd-id-soldier-ball](http://www.society3rdid.org/3rd-id-soldier-ball).
The event is hosted by the Society of the 3rd Infantry Division and is open to all ranks, Department of the Army civilians, contractors and community members. A ball ticket includes: three course meal, wine, a featured guest speaker, professional photography and dancing.
A number of free tickets are available to Soldiers in the pay grade of E5 and below. See your unit representative for more information. All other ticket pricing below:
E1-E5: $35
E6-E7, O1-O3, W1-W3 and GS1-GS12: $85
E8-E9, O4, CW4-CW5, GS13: $100
O5-O10, GS14-GS15, Community civilians; $110
---
**Low Country Eye Care**
We accept TRICARE
465 Elma G. Miles Pkwy
912.877.2422
[www.lowcountryeye.com](http://www.lowcountryeye.com)
Two-hundred and fourteen graduates from 33 colleges and universities participated in the 37th annual commencement ceremony held at the Main Post Chapel on Fort Stewart, Nov. 2.
Third Infantry Division Commander Maj. Gen. Lee Quintas was the guest speaker at the event.
Quintas, who holds three masters degrees, expressed the importance of education, paraphrasing William Butler Yeats who once said education is not the filling of a pail, but the lighting of a fire.
“Lifelong learning is the bedrock of the Army Continuing Education Center and a critical component of every professional’s commitment to their craft,” Quintas said. “Including members of our professional Army.”
Quintas said adult education in the Armed Forces traced back to 1776 at Valley Forge, when George Washington directed an Army chaplain to teach reading to the wounded troops.
He applauded the efforts of those attending, and the Families and friends of those graduates who supported them in their endeavors.
“Education is essential to developing critical thinkers for tomorrow, especially as we enter an unprecedented age of uncertainty and competition for our nation,” Quintas said. “Our Army is the best in the world because of our ability to thrive in uncertain and hostile environments-- education enables success in this environment.”
The majority of the participants completed degrees with organizations associated with the Sgt. 1st Class Paul R. Smith Army Education Center’s on-post colleges and universities: Webster University, Embry-Riddle Aeronautical University, Columbia College and Central Texas College; but also the individuals who completed their degrees this year, away from the local area.
Pam King, the Fort Stewart Directorate of Human Resources education service officer, said the Department of Defense has had a relationship with the above named schools for more than 46 years, with the establishment of the Service Members’ Opportunity College in 1972.
King noted this year’s Army Continuing Education System’s college graduation was one of the largest within the Army’s Installation Management Command.
Fort Stewart-Hunter Army Airfield's 37th annual commencement ceremony Nov. 2, was attended by 214 graduates and hundreds of Family and friends.
Fort Stewart Education Services Officer Pamela King presents a diploma to a graduate of Fort Stewart's 37th annual commencement exercise held at the installation's commencement exercise.
Fort Stewart-Hunter Army Airfield Garrison Commander Col. Jason Wolter introduces the guest speaker at the installation's 37th annual commencement exercise held at the installation's Main Post Chapel.
Special Deliveries
Provided by Winn Army Community Hospital
Oct. 28
Chloe Savanne Canuel, a girl, 5 pounds, 3 ounces, born to Sgt. Joseph Canuel and Katie Canuel.
Layla Emmaline Ferrara, a girl, 7 pounds, born to Capt. Andrew Ferrara and Kimberley Ferrara.
Grayson James Garno, a boy, 7 pounds, 8 ounces, born to Staff Sgt. Paul Thomas Garno and Spc. Jami Marie Dohoney.
Oct. 29
Zoe Londynn Faith Ford, a girl, 6 pounds, 7 ounces, born to Sgt. Anthony Dewayne Ford and Vanisha Renee Ford.
Ethan Morrel Group, a boy, 9 pounds, 13 ounces, born to Steven M. Group and Capt. Kelly M. Group.
Oct. 30
Annalize Leonna Stanley, a girl, 7 pounds, 12 ounces, born to Leonard Stephan Stanley and Spc. Andrianna Danielle Stanley.
Nov. 1
Cairo Tyeson Wells, a boy, 9 pounds, 1 ounce, born to Sgt. Dominic Wells and Africa Wells.
Nov. 2
Skyler Emerson Starkey, a boy, 8 pounds, 2 ounces, born to Sgt. 1st Class Joshua L. Starkey and Marilin Starkey.
Winn Briefs
TRICARE Retiree Dental changes
On Dec. 31, the Defense Health Agency’s TRICARE Retiree Dental Program will end. However, as directed in the National Defense Authorization Act for Fiscal Year 2017, retired uniformed service members and their Families, who were eligible for TRDP, can enroll in the Federal Employees Dental and Vision Insurance Program. The first enroll in FEDVIP will be during the next Federal Benefits Open Season, Nov. 12 through Dec. 10, with coverage effective Jan. 1, 2019.
What is My Pharmacy Benefit
If you have a TRICARE health insurance plan, you have pharmacy coverage. You may fill prescriptions through Military Healthcare System pharmacies, TRICARE Pharmacy Home Delivery, TRICARE Retail network pharmacies (only available in the U.S. and U.S. territories, except for American Samoa), non-network pharmacies (when absence of non-network) must pay out-of-pocket. Then submit for reimbursement of allowable. Your options for filling prescriptions depend on the type of drug your provider prescribes and where you live. Most etirees and their families are required to fill select maintenance medications using TRICAREW Pharmacy Home Delivery. For TRICARE Pharmacy Program details and cost information, visit www.tricare.mil/pharmacy.
Patient Family Advisory Council Facebook Live Event
Join the Winn Army Community Hospital Commander, Nov. 15, at 6:15 p.m. on the Winn Army Community Hospital Facebook page. This Forum provides an opportunity for Winn ACH patients to be an advocate for themselves, their families and others in regard to hospital programs, services and processes. PFAC is a commander’s program designed to incorporate direct patient feedback and ideas into tangible solutions that will enhance a patient’s experience at Winn ACH. PFAC will be comprised of a diverse cross section of Winn ACH patients to include multi-service active duty personnel (both officers and enlisted), military retirees, active duty and retiree spouses and Winn staff and leadership. The hospital Commander, wants you to come be a part of the team! We look forward to hearing from and seeing you, 6:15 p.m. Nov. 15.
No pain, no gain
Capt. Sean Post
DHHB, 3rd ID Chaplain
This is the saying that was written in my high school weight room. It always made me a little uncomfortable thinking about what it was actually saying. In my high school mind I understood it to read this, “If you do not suffer, you will not gain anything in life.” It’s funny that almost twenty years later I have seen this to be truer than ever.
Growth never happens without pain. To grow, something must struggle. To grow your muscles you must lift something, run somewhere, or push something. There has to have some sort of resistance in order for your muscles to breakdown so that they can build back up. With correct and accurate recovery they not only heal and build back up but they actually become stronger.
What if like muscles, our lives need to have pain to grow? What if we have allowed ourselves to become too comfortable in our day to day life? What if to truly understand this life, we must experience hardship and pain? What I want to do is challenge you to look at your pain as an opportunity to grow.
Craig Groeschel writes in his newest book, “Peaks are nice, but you don’t see many farms on mountaintops. Why? Because things grow better in valleys. You’re time in the valley may not be pleasant, but it’s in the valleys of life that you grow closer to God and stronger in your faith.”
Many times in my life I have had the choice of what path to take. I could have either walked towards the problem or away from the problem. I have chosen both paths and I have found that when I walk towards pain, there is growth. I think that it sometimes difficult to know that the path that you have chosen is going to be more difficult. But when we look at it with perspective, it may be just a little easier to handle.
The perspective that I am talking about is through knowing who God is. If we know who God is and trust who He has made us to be, we will be able to walk in faith. Trusting that He will lead us, direct us, and guide us through that valley. Psalm 23:4-5 says, “Even though I walk through the valley of the shadow of death, I will fear no evil, for you are with me; your rod and your staff, the comfort me.” God will walk with us through the pain. He will be there as we grow. He will guide us to be more like Him.
Your pain can be growth if you look at it with the correct perspective. God loves you and wants you to know Him more. Trusting Him is the key to this relationship and all it takes is that. Begin trusting him right now by sharing your pain with Him. He wants to walk with you through your valley.
Celebrating Native American heritage
Special to the Frontline
November is National Native American Heritage Month, honoring American Indians and Alaska Natives. This year’s theme is Standing Together. American Indians and Alaska Natives have profoundly shaped the character and cultural heritage of the nation.
During this month the Army will recognize the contributions of Native American Soldiers who have served in the U.S. Army with great honor, dedication and distinction, building a legacy of courage, professionalism and selfless service that will inspire future generations.
During Native American Heritage Month, Army leadership encourages the entire Army family to recognize and express appreciation for the past and present contributions of Native American Soldiers, Veterans, civilians and Family members.
Throughout history, Native Americans have served in this nation’s military with great courage and distinction. Historically, American Indians have the highest record of military service per capita when compared to other ethnic groups.
Today more than 9,000 Native Americans serve in the Total Force.
The National Museum of the American Indian has an on-line collections search which includes representative samples of NMAI’s object and historic photo collections. To view this collection which features jewelry, paintings, photographs and music, go to http://www.nmai.si.edu/searchcollections/home.aspx. NMAI also issues free, quarterly e-newsletters which explore many topics such as storytelling, women’s contributions, and our relationships with all living things, cultural history and many other aspects of Native American / Alaska Native culture. More information may be found at http://nmai.si.edu/
For more information about National Native American Heritage Month, go to https://www.deomi.org/human-relations/special-observances.cfm?tab=12
In recognition of the great strength in diversity, shared in the Army culture, the 3rd Infantry Division Equal Opportunity Office and 1st Armored Brigade Combat Team held the annual Native American Indian Heritage Month observance yesterday at Club Stewart. The theme was Sovereignty, Trust and Resilience. See next week’s edition of The Frontline for coverage of that event.
THANK YOU, VETERANS
For 96 years, USAA has been honored to serve you, the 20 million men and women who answered the call for our nation.
On Veterans Day — and every day — thank you for your service to America.
VETERANS DAY 2018
USAA means United Services Automobile Association and its affiliates. © 2018 USAA. 254921-1118
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“We have 2 and 3-bedroom homes available in our Shady Grove and Glenbrook Village communities! Prices range from $499-800/mo including lot rent (utilities separate). Please contact us today at: 1134 Kelly Drive, unit #4 (office), Hinesville, VA 31313. Manager: email@example.com 912-483-0237”
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4821 West Oglethorpe Highway Hinesville - $169,900
Take a look at this investment opportunity! Property is approx. 0.45 acres. One structure in the property is a 2-story building. First floor has 3 bedrooms 1bath. Second Floor has 2 bedrooms, one bath. Another structure on the property is a vacant building available to build additional units. Conveniently located minutes from Fort Stewart and the new Oglethorpe Shopping Center. Call us to schedule a personal tour today! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
4850 West Oglethorpe Highway Walthourville - $2,500,000
Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
1067 Oglethorpe Hwy Hinesville - $16NNN
Excellent Business Opportunity!! 1,600 sqft in line retail space in the rapidly growing south side of Hinesville. Co-tenants include: Suds Laundrymat, Pizza Hut, Bounce House, Liberty Mart, and Hargray Communication. This is a NNN Lease building is vanilla shell. Call us today!
Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
103 Welborn Street - $144,900
Multi-Family Excellent Investment Opportunity!! 100% tenant occupied. Duplex includes a home that was built in 1996 with 1976 sqft. Centrally located between Armstrong University and Bradwell Institute. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
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**HOMES FOR SALE**
140 Devereaux Road Hinesville - $895,900
FABULOUS DEVELOPMENT POTENTIAL! 25.78 ACRES OF LAND WITH 35 RECENTLY RENOVATED RENTAL UNITS ON COMMUNITY Overlay District. This parcel is currently zoned C2 and has 2 fresh water ponds, one of which could be filled in and used for water retention. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
WATER/SEPTIC W/CITY WATER. SEPTIC SEWER AVAILABLE LOCATED WITHIN 3 MILES TO FT STEWART GATE 7 AND HINESVILLE SHOPPING. FINANCIALS AND RENT ROLLS AVAILABLE CALL TODAY. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
415 South Main Street, Hinesville - $1,150,000. Prime commercial opportunity, lighted intersection with 20,000 VPD! Located 1 mile to Fort Stewart main gate. Excellent Retail or Restaurant site. Former Bank of America Building. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
790 #104 Veterans Parkway Hinesville - $15NNN
Great leasing opportunity! Co-tenants include South Eastern Orthopedic Center, LA Nails, Optim Medical Center, and State Farm. Positioned along Veterans Parkway in the growing community of Hinesville. Conveniently located near Fort Stewart’s Gate 8 with approximately 12,150 vehicles per day. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
1801 Highway 57, Ludowici - $450,000
Excellent Industrial Property in Long County across from Long County High School. Only 20 minutes to I95 and 1 hour to I16. 2300 square foot steel building with 20 ft ceilings over hand crane is fuel center in place and various other storage buildings in place. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
740 #210 East General Stewart Way Hinesville - $14NNN
Check out this amazing $14/SF NNN annual lease opportunity within the Patriot Center just off US Highway 84. The former Armstrong Atlantic State University/Liberty Center is 10,000 square feet perfect for a school, office or medical space. This unit features multiple classrooms, 2 large public restrooms, Lab, and Information Technology (IT) room. Call today to schedule your personal tour! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
1439 West Oglethorpe Highway Hinesville - $239,900
Prime commercial investment potential located off hard corner of lighted intersection, diagonally across from the Neighborhood Walmart on US Highway 84 in Hinesville Georgia. Building is up to code and features new A/C system as well as new handicapped accessible bathrooms. Location is ideal for a pawn shop, retail store, restaurant etc. Option to lease for $1,900 month is available. Don’t hesitate call today for more information on this can’t miss opportunity! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
740 #103 East General Stewart Way Hinesville - $14NNN
Check out this amazing $14/SF NNN annual lease opportunity within the Patriot Center just off US Highway 84. 4,075 square feet perfect for medical/office space includes waiting room with reception area, 6 exam rooms/offices, 4 restrooms and multiple additional office space. Don’t hesitate call today for your personal tour of this great opportunity! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
1413 West Oglethorpe Highway Hinesville
Check out this great commercial land opportunity located on the West side of Hinesville across from the neighborhood Walmart. The property includes 2 parcels 060C038 & 060C039 totaling 0.91 acres. Don’t miss out on this development opportunity call today for more information! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
740 #106 East General Stewart Way Hinesville - $14NNN
Check out this amazing $14/SF NNN annual lease within the Patriot center just off of US Highway 84. This former Subway restaurant is available now and is the perfect location for a restaurant, office, or retail space. The unit is approximately 1,440 square feet of can’t miss opportunity! Call today to schedule your personal tour!
846 Bradwell Street, Hinesville - $675,000
Executive home located in the heart of Hinesville that features estate size lot with 5 bedrooms, 5 bathrooms, tile floor, granite counter tops, stainless steel appliances, jacuzzi tubs, huge walk-in closets & pantries, vaulted ceilings, and a 3 car garage. All furnishings are included. So many features for this elegant home! This home is fit for a King and Queen with approximately 7,428 SQ FT with endless possibilities of enrichment. Quiet, kid & fur friendly neighborhood. Conveniently located near Fort Stewart Main Gate. Call us for a personal tour today! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
873 Pecan Road - Reduced to $398,000
Gentleman’s farm located in Glennville GA 25 minutes to Ft. Stewart. Approximately 39 acres of land has 52 mature pecan trees!!! This property offers an inground pool, 2 stocked ponds, and deer galore. This charming 4 bedroom 3.5 bath home has a large family room with fireplace for those chilly nights. Home features a central vacuum system, safe room, winding staircase, and wood floors. Roof is only 10 years old. Call us today for a personal tour. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
150 Godfrey Road SE Ludowici, GA 31316 - $279,900
Take a look at this great deal! 2 for the price of 1. Buy this custom 3 bedroom 2 bath home and get a free double wide mobile home. Home features a Florida room, fenced yard, playground, in-ground pool, and workshop. This 4.95 acres of land also includes a double-wide 2009 mobile home manufactured by Cavalier Homes. Conveniently located outside the city limits which means no city taxes! This is a rare find and a must see! Jimmy Shanken, Coldwell Banker
803 Waterfield Drive Hinesville - $99,900
Impeccable home just waiting for you! Move in condition! This home is located in the Waterfield subdivision off Airport Road. Great brick home, 3 bedrooms, 2 bath, ample kitchen, large backyard for endless possibilities. Roof and AC Unit are less than 3 years old. This beautiful home is located just minutes from Liberty County Schools, Fort Stewart Gate 7, grocery stores and shopping areas. Let me know when you would like to take a look at your next home! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
284 Clubhouse Drive, Midway - $159,900
THIS BEAUTIFUL LAKE BRICK HOME IS WAITING FOR YOU! Totally remodeled! Freshly painted inside & outside. Enjoy this 3 beds, 2.5 baths, large dining room, living room and family room with open concept kitchen with new appliances. The combination of tile and carpeted floors give it a cozy, homey feel. High ceilings, beautiful wall colors and exquisite tile work in the bathrooms. Huge covered porch perfect for gatherings, cookouts or just to relax and view the lake. Fish from your own backyard. Beautiful mature trees and landscape. Community pool and picnic area at walking distance. No city taxes. Conveniently located to Ft Stewart, Hinesville, Richmond Hill and Savannah. Most people can only dream of owning a lakeside home - Make this one YOURS! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
49 Cuddy Lane Midway - $219,900
Beautiful two bedroom two bath townhome located within the Merchant’s Wharf community in Midway. Home features a cozy kitchen complete with counter top range, built in oven, built in microwave and breakfast bar as well as a lovely enclosed patio to sit and relax in. Townhome is located near Inner Coastal water way and provides you a place to dock your boat. The property also features a community pool to cool off on those hot Georgia days. Don’t miss out on your chance to make this your dream home. Call us for a personal tour today! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
185 Bobbie Street Allenhurst - $160,000
Looking for a home with charm, character, room to entertain that is reasonably priced near amenities and Fort Stewart? Then look no further this home has it all, and as a bonus no city taxes. The property features a large fenced in backyard has 3 bedrooms 2 baths and is located within the McDonald Ridge subdivision. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
600 Morris Street Glennville - $97,900
1900 Grand home located on a corner lot in Glennville, GA. Mature pecan trees around the property. Seats on 0.96 acre of land. Brand new roof! This home with a large wrap around porch its 2,154 square foot, still has the original hardwood floors, high ceilings, 3 fireplaces, 2 bdr/1 bath on one side and a separate 1 bdr/1bath (endless possibilities) AND features a detached garage 30 x 40 with 20 ft high ceilings, a recreation area and insulated. Don’t miss out on your chance to own a piece of history! Call today and schedule your personal tour! Sold as is. This grand home built in 1900 has endless possibilities to be grand once again! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
435 Arlington Drive Hinesville - $187,400
Check out this beautiful 1,919 square foot, split floor plan home located within the Arlington Park subdivision. This 4 bedroom 2 bath home features a spacious galley style eat in kitchen as well as a formal dining room. The living area houses a grand gas log fire place and is equipped with vinyl planked floors that extend through out the home with tile placed in all the wet areas. Home also features a nice relaxing backyard space complete with patio and privacy fence. Don’t miss out on your dream home. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
218 Poole Road SE Ludowici - $164,900
Check out this beautiful 1866 square foot ranch style home with 3 bedrooms, 2 bathrooms. The home features hard wood floors throughout, custom island in kitchen, fireplace located in living room, spacious cover back porch, unfinished second floor, 2 car garage and is position on a large beautiful lot. This home is subject to third party approval. Don’t hesitate call today to schedule a personal tour of your dream home. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
1293 Lilly Lane Glennville - $98,900
Quaint 3 bedroom 2 bath home located within the Northwest Woods Subdivision near Fort Stewart’s Gate 8. This 1239 square foot home includes living room, washer and dryer hookups, eat in Kitchen with pantry, and a one car garage. Call today to schedule your personal tour of this can’t miss home. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
50 E. Daryl Drive Hinesville - $174,900
Beautiful 1,865 square foot ranch style home with 4 bedroom 2 baths is conveniently located between Fort Stewart and Richmond Hill within the Baconfon subdivision. Property is positioned on a corner lot and features a 2 car garage. Call today to schedule your personal tour! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
COUNTRY LIVING! Beautiful property in Glennville, Georgia on Lilly Lane. This 1935 built home has a 3 bdrrs, 1 bath, hardwood floors, 1,560 square foot on a 2.15 acre land. Surrounded with mature pecan trees, grape vines, and beautiful landscaped land. Attached carport, several storage sheds, barn. A true country retreat off Hwy 301, close to town and Hwy 196. Call today to schedule a personal tour of your country living home! Property is being Sold-as-is. Make it yours and enjoy this home and the most beautiful country sights and sky views! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
508 Wellington Way, Hinesville - $179,900
Charming 3 bedroom 2 bath home in the Arlington Park Subdivision is ready to be yours! Home features an eat-in kitchen, fireplace, 2-car garage, and a fenced backyard. Conveniently located minutes from Fort Stewart and the new Oglethorpe Shopping Center. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
193 Sabreena Circle Hinesville, GA 31313 - $99,900
Cozy 3 bedroom 2 bath home located in the Oak Ridge Estates subdivision. Homes offers a front porch and a privacy chain link fence. Conveniently located minutes to Fort Stewart and Oglethorpe Shopping Center. Call us for a personal tour today!!! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
6305 Elim Church Road Ludowici - $238,900
Charming rustic style 3 bedroom 3 bath home sits on 2.31 acres of land and is ready to be yours! Perfect for that person that enjoys the quiet country living. The oak trees around the property provide a nice shade for those hot Summer days. Home features a privacy fenced backyard, front porch with swing, and a hand laid stone fireplace. Appliances will convey. Located about 10 minutes from Long County schools and about 15 minutes to Fort Stewart. Seller is a Licensed Realtor in Georgia. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
815 Bradwell Street Hinesville, GA 31313 - $114,900
Cozy 3 bedroom 1.5 bath home located in the Lakeview estates subdivision. Home is conveniently located minutes from Fort Stewart and Bradwell Institute. Call us for a personal tour today! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
1253 Peacock Trail Hinesville - $174,900
Beautiful 1,922 Square foot 3 bedroom 2 bath home located in Hinesville Georgia within the Oak Crest community. This home features a 2 car Garage and beautiful covered front and back porch. Call today to schedule your personal tour this spectacular home! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
22 Cherry Street Hinesville, GA 31313 - $89,900
Take a look at this great home! 3 bedroom 2 bath home sits in the Garden Acres subdivision. Home offers a laundry room, one car garage, a chain-link fence and carpet in all bedrooms. Conveniently located minutes from Fort Stewart and Oglethorpe Shopping Center. Subject to third party approval. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
725 Cindy Lane Hinesville - $106,900
VERY NICE ranch style 3 bedroom 2 bath home located in the Waterfield subdivision. This home is ready for you. Freshly painted, just like new carpets. Open floor plan, large laundry/storage room, A lot of natural lighting. Large and level backyard. Let us show you your next home! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
666 Windhaven Drive Hinesville - $99,900
Cozy 1,164 square foot 3 bedroom 2 bath home located in the Northwest Woods subdivision. Don't miss out on your chance at this gem. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
38 Billy Sapp Road NE Hinesville - $117,900
Check out this adorable home placed on a 0.61 acre lot within the Veteran's Park Subdivision. This 3 bedroom 2 bath home features a one car garage with spacious back yard. Property has had several new updates such as septic, hot water heater, A/C, floor, cabinets, paint, and the roof that was replaced only 8 years ago. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
242 Parish Loop NE Ludowici - $164,900
Beautiful 1669 square foot, 3 bedroom 2 bath home located within the Parish Crossing subdivision in Ludowici, GA. This ranch style home features a privacy fenced backyard. Don't hesitate call today for your personal tour of your dream home! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
598 Parish Loop NE Hinesville - $158,000
Check out this gorgeous well-maintained 3 bedroom 2 bath home located in the Parish Crossing Subdivision, just outside Hinesville's city limits, so no city taxes! This home features a 2 car garage, open concept floor plan, sprinkler system and spacious backyard. Don't hesitate call today to schedule your personal tour this spectacular home! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
0 Cattle Hammock Road, Midway - $299,900
9.10 acres of pristine deep waterfront +/- 270 line feet marsh and deep water front. 10 minutes to I95 Exit 76. Seller has dock permit. Amazing views! Convenient to Savannah, Brunswick, and Jacksonville, FL. Features: – Paved Road Access, +/- 270 LF Deep Water Frontage, Dock Permit in hand, 10 minutes to I95. Call us today! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
0 Oglethorpe Hwy Hinesville - $39,900
Unrestricted lot in Midway. 12 acres at a great price. Houses and manufactured homes are okay. Located minutes from Fort Stewart, Georgia. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
0 Willowbrooke Drive, Hinesville - $499,900
Incredible opportunity to own a parcel inside the city limits of Hinesville that is correctly zoned and engineered for a multi-family development. Located off Veteran's Parkway and EG Miles parkway centrally located between Fort Stewart Gate 9 and Walmart, Lowes, and the TJ Maxx Shopping Center. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
Lot 1 Spartina Way, Midway - $85,000
3 Acre lot nestled beneath majestic oaks, hickory’s & pine trees. Located off Bluff Creek Waterway. Access to community dock clubhouse to enjoy views of the salt marsh. Electric in area. Area offers a lot of history to be learned. Call today for a showing! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
Lot 2 Woodstork Way - $29,000
Build your dream home on the high bluffs and large lots. This is a beautiful small subdivision located adjacent to Harris Neck Wildlife Refuge. This subdivision includes...
DoDEA teacher of the year
Special to the Frontline
ALEXANDRIA, Virginia - Nominations for the Department of Defense Education Activity District Teacher of the Year are now open until Nov. 16.
The DoDEA Teacher of the Year Program recognizes and honors exemplary Pre-K through high school teachers. The DoDEA Teacher of the Year program purpose is to recognize and promote excellence in teaching, leading, and learning.
The process begins at the nomination level, where peers, administrators, parents, students or community members, may nominate outstanding teachers. Each District Teacher of the Year is selected by a district panel using specified criteria to review District teacher of the Year applications. Eight teachers may be named District Teacher of the Year. Each District Teacher of the Year is invited to apply for the DoDEA Teacher of the Year.
“The DoDEA Teacher of the Year program gives us an opportunity to recognize and celebrate our best teachers,” said Dr. Linda Curtis, DoDEA Principal Deputy Director and Associate Director of Academics. “It is also a way to grow our teacher leaders and encourage collaboration throughout our system.”
To nominate an outstanding teacher, visit https://www.dodea.edu/teachers/toy_nominations.cfm, download the nomination form and send it respectively district points of contact.
DoDEA plans, directs, coordinates, and manages pre-kindergarten through 12th grade education programs for school-age children of Department of Defense personnel who would otherwise not have access to high-quality public education. DoDEA schools are located in Europe, the Pacific, Western Asia, the Middle East, Cuba, the United States, Guam, and Puerto Rico. DoDEA also provides support and resources to Local Educational Agencies throughout the U.S. that serve children of military Families.
SAFETY SPOTLIGHT:
Avoid distracted driving
Richard Rudolph
AFSBn Safety Office Commentary
You tell your children I love you, then start the trip to take them to school. While driving, you get a text from a friend asking if you are free for lunch. As you text – what time, it happens. You are involved in an accident. You rear-ended a vehicle stopped at a red light.
Hopefully this never happens. But if you text and drive, your chances increase.
Texting while driving is against Georgia Law, HB 673, effected since July 1. It is also against Fort Stewart policy 32 CFR 634.25 (c) (3); which prohibits the use of cell phone and other electronic devices while operating a motor vehicle. This information is displayed at each gate entrance on Fort Stewart.
There are three types of distracted driving according to the National Highway Traffic Safety Association at www.nhtsa.gov.
Visual: Taking your eyes off the road.
Manual: Taking your hands off the wheel.
Cognitive: Taking your mind off what you’re doing.
The NHTSA said distracted driving is a significant problem across the nation.
• Nine percent of fatal crashes in 2016 were reported as distraction-affected crashes.
• Six percent of all drivers involved in fatal crashes were reported as distracted at the time of the crash.
• Nine percent of drivers 15 to 19 years old involved in fatal crashes were reported as distracted. This age group has the largest proportion of drivers who were distracted at the times of the fatal crashes.
• In 2016, there were 562 non-occupants (pedestrians, bicyclists, and others) killed in distraction-affected crashes.
• In 2016, 70 percent of the distracted drivers in fatal crashes were male, as compared to 74 percent of drivers in all fatal crashes.
• Hand-held cell phone use while driving is highest among 15- to 29-year-old drivers.
• Female drivers with a cell phone have been more likely to be involved in fatal distracted-driving crashes as compared to male drivers every year since 2012.
Please think about and discuss with any new drivers in your family and set the example for them if you need to answer your phone (without hands-free devices) pull over to a safe place and stop your vehicle.
Classifieds Continued
Lot3 Woodstork Way - $29,000
Build your dream home on the high bluffs and large lots. This is a beautiful small subdivision located adjacent to Harris Neck Wildlife Refuge. This subdivision includes paved streets, underground utilities, a shared fishing & crabbing pier. $29,000. Call us for a personal tour today! Co-Listed with Nichole Gaskin 912-610-8304. 1.07 acres.
1acre John Wells Rd. - $20,000
Less than ten minutes to Fort Stewart Gate 7! Quiet country setting on a paved road. Manufactured homes ok. Non restricted lots. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
103 Ralph Quarterman Road, Hinesville - $99,900. Excellent Development opportunity. Located across from the new Oglethorpe square. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-977-4733. email@example.com
Lot 17 Moody Bridge Road, Ludowici - $32,500
2.25 Acre home site located in Long County Restricted to stick built homes, paved road access. Excellent opportunity to build your dream home. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
12.78 AC Veterans Memorial Parkway, Hinesville - $2,364,300. 12.78 Acres developmental land. Great location on Veterans Parkway & South Main. Can be combined with other parcels to total 18.46 acres. Located in a rapidly growing retail area within 0.25 miles of the new TJ Maxx, Dicks Sporting Goods, Hobby Lobby, and Ulta. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-977-4733. email@example.com
2 acres John Wells Road - $25,000
2 acres of property that is less than ten minutes to Fort Stewart Gate 7! Culvert in place manufactured homes okay. Quiet country setting on a paved road! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email firstname.lastname@example.org
0.24 Acre Veterans Memorial Parkway, Hinesville - $225,000. Last available frontage road on drive home side of Veterans Parkway zoned C-2. Off site water retention included. Owners are licensed Real Estate Brokers in the state of Georgia. Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-977-4733. email@example.com
0 E. Oglethorpe Highway, Hinesville - $3,000,000. Excellent hotel/restaurant site located next to La Quinta in Flemington. Parcel has off-site water retention. Owners will subdivide. 4733. firstname.lastname@example.org
625 Carter Road Walthourville, GA 31333 - $349,900
Multi-family Development Opportunity! 8.756 acres of land available to build a home or mobile homes. Conveniently located minutes from Fort Stewart and the new Oglethorpe Shopping Center! Call us today! Jimmy Shanken, Coldwell Banker Holtzman, REALTORS, 912-368-4300 or 912-977-4733 or email email@example.com
Things to know about Tricare's open enrollment
Courtesy www.tricare.mil
Do you want to make enrollment changes to your or your Family member's TRICARE plan? Your opportunity is just around the corner during TRICARE Open Season.
Open season is an annual period when you can enroll in or change your health care coverage plan for the next year.
TRICARE beneficiaries will experience open season for the first time Nov. 12–Dec. 10, 2018. TRICARE Open Season will happen each year from the Monday of the second full week in November to the Monday of the second full week in December. Enrollment choices made during this period will take effect on Jan. 1.
During TRICARE Open Season, you may enroll in a new TRICARE Prime or TRICARE Select plan. Any changes you make take effect on Jan. 1, 2019.
If you remain eligible and make no changes during TRICARE Open Season, then you will stay in the same plan for 2019. You may also change your type of enrollment, for example you may switch from individual to family coverage.
If you need to enroll in or change your TRICARE Prime or TRICARE Select plan outside of TRICARE Open Season – you can only do so within 90 days of when you or a family member experience a Qualifying Life Event. A QLE is a life event, like getting married, having a baby, or retiring from active duty. With these events, your TRICARE options may also change.
Whether during TRICARE Open Season or following a QLE, you have three ways to make an enrollment choice:
- Online: Go to the Beneficiary Web Enrollment website at www.dmdc.osd.mil/app/j/bwe.
- By phone: Call your regional contractor. Contact information is available at www.tricare.mil/about/regions.
- By mail: Mail your enrollment form to your regional contractor. Find forms at www.tricare.mil/forms.
The TRICARE Retiree Dental Program ends on Dec. 31, 2018. This means your TRDP dental coverage will end this year. If you're enrolled in or eligible for TRDP, you're eligible for dental coverage in 2019 through the Federal Employees Dental and Vision Insurance Program. FEDVIP is offered by the Office of Personnel Management and is also available to federal civilian employees.
You will not be automatically enrolled in a FEDVIP plan when your TRDP plan ends. For 2019 coverage, you must enroll in a FEDVIP dental plan during the Federal Benefits Open Season, which runs from Nov. 12 through Dec. 10, 2018.
Although Federal Benefits Open Season is held at the same time as the TRICARE Open Season.
Snelson-Golden recognized as flagship school
Special to the Frontline
A Fort Stewart-Hunter Army Airfield local school, Snelson-Golden Middle School, was selected by the Georgia Department of Education as one of six schools in the state to be recognized as a Military Flagship School.
This award recognizes schools going above and beyond to provide a supportive environment for military students and families. They provide specific outreach to military families and recognize and accommodate their unique needs.
"The faculty, staff and administration at Snelson-Golden are excited to be included in the inaugural group of six Georgia schools recognized as Military Flagship Schools," said Principal Roland Vanhorn. "We understand the unique sacrifice military Families face and we are proud to offer the extra supports necessary to meet the unique needs of our military Families."
At Snelson-Golden, a Military and Family Life Counselor offers individual and group counseling to military children and their families. The MFLC is present at parent engagement events and interacts with children throughout the day to offer encouragement. Several days a week, a lunch group is hosted for military students, and the school has a Student Ambassador program that connects new students with another student who has the same schedule. Because active duty parents are often unable to attend parent and family events, the school uses Skype to allow them to participate.
"Military students and families are an integral part of our school district," said Dr. Franklin Perry, Superintendent of Liberty County Schools. "LCSS will continue to care for all children. The mission of our district is to provide all students an education, which promotes excellence, good citizenship, and a love of learning. Congratulations to Snelson-Golden on this outstanding recognition."
Each 2018 winner will receive a special visit from Superintendent Woods and other officials and will receive a banner to display in their school advertising their status as a military flagship school. "As the child of a military Family myself, it means so much to me to recognize schools that are doing an exceptional job caring for Georgia's military students and Families," State School Superintendent Richard Woods said. "I commend each one of these schools for their service on behalf of military Families and children." GaDOE plans to make the Military Flagship School Award an annual recognition, with a new cohort of schools honored each year.
For more, contact Dr. Patti Crane at firstname.lastname@example.org or 876-2161.
Winn bemoans loss of therapy dog
Kaytrina Curtis
Winn ACH Public Affairs
The pitter patter of George S. Patten’s fury feet slapped against the cool tile as he traversed the halls and floors of Winn Army Community Hospital. As his official hospital badge dangled from his leash, George’s eyes would make contact with those looking for a bit of solace. George, donned in his red vest and handkerchief, would patiently sit or stand while Winn ACH Soldiers, staff and patients would gently rub his back.
George was with the Fort Stewart American Red Cross-Winn ACH Pet Visitation program. Sadly, unbeknownst to everyone, George lost his battle with kidney disease and passed away in September after a short illness.
George was born in Australia and traveled to Hawaii as small puppy where he joined the home of Lida Atkinson, Stewart Red Cross manager. He worked hard to earn his intermediate obedience certificate, earning a K9 Good Citizen Certificate in the process.
In a move to San Diego, George had the opportunity to learn agility. He really enjoyed racing around a course of obstacles. By 2011 he retired to a life of chasing squirrels in the back yard. But George found he did not like retirement, he missed meeting new people and when his mom took a position as the Fort Stewart Red Cross Manager, he wanted to do his part and volunteer as a pet visitation therapy dog.
Even though he was a little old to start a new career, George passed his therapy dog test with flying colors and began visiting Winn where he quickly became a fixture. George will be missed.
Atkinson said although George was the first dog in the Red Cross pet visitation program at Winn, she hopes he is not the last and invites other pet lovers to get involved. If you are interested in joining the team, please contact the Red Cross office on Fort Stewart at 767-2197 or email@example.com.
George was the first dog in the American Red Cross pet visitation program at WACH.
Drive-Thru Flu Clinic readies community for winter wellness
Kaytrina Curtis
Winn ACH Public Affairs
According to the Center for Disease Control, 100 years ago in 1918, the flu pandemic shattered many homes throughout the U.S. taking approximately 675,000 lives. Today, we are more transient thanks to a populous of trains planes and automobiles. Many people have an opinion about getting the influenza vaccine--good, bad and indifferent.
However, the CDC reports the level of flu activity is low right now, but is expected to pick up in the coming weeks.
The outbreak of flu related cases in the 2017-2018 season rose to a staggering 49 million flu illnesses, with more than 959,000 people hospitalized with complications related to the flu and a whopping 79,000 plus deaths were attributed to the flu.
Therefore, the U. S. Army Medical Department Activity-Fort Stewart, Winn Army Community Hospital Army Public Health Nursing team is working painstakingly hard to ensure the Fort Stewart-Hunter Army Airfield Soldiers, Family members, retirees, Department of the Army civilians and MEDDAC staff are ready for the flu season.
Since October 19 of last month, APHN team members tirelessly administered more than 3,500 vaccines throughout the Fort Stewart footprint. During the Drive-Thru Flu clinic, more than 2,500 flu shots were given.
One beneficiary, Capt. Jennifer Yurk, 3rd Infantry Division, said she sees the importance of getting her Family vaccinated.
“As a mom myself, I know it’s really important for me to have my kids be healthy and ensure that they’re feeling well throughout the flu season,” Yurk said. “The flu, in the last several years, has gotten really bad and enabling them to get the shot to build those antibodies is very important to me.”
The Drive-Thru Flu Clinic Yurk attended has a two-fold purpose, one, to conveniently vaccinate as many Tricare beneficiaries as possible, and two, the clinic also provided training for the APHN staff in the case of a pandemic.
“This is especially important for the medical folks here to do this because just as we do with Soldiers we train as we fight,” Winn ACH APHN health promotion coordinator, Diane Carlton said. “In order for them [APHN nurses and staff] to be effective, and ready to affect the population if there were to be some sort of wide spread virus they now have the practice of setting this up, actually executing and tearing down, so they’re going to be much more proficient in the long run.”
The effect of readiness of Soldiers here is also affected by the well-being of their Family members.
“If you are in a deployed environment and you do have all your vaccinations and you know your family is vaccinated as well, you do have less of a stress on you, because you know that they’ll be healthy,” said Master Sgt. Yolanda Scipio-Jones, Division Head Quarters, Head Quarters Battalion, 3rd ID.
The Fort Stewart-Hunter Army Airfield Garrison Commander, Col. Jason Wolter, led by example and got his flu vaccine alongside his staff.
Wolter said the vaccination is important because having the flu shot is directly related to readiness.
“Keeping the force ready, is a proven and important part to do that and for all of our soldiers, but for our Families as well.”
The APHN team continues to inoculate the Stewart-Hunter population and will hold the next Drive-Thru Flu Clinic Nov. 15 and 17 in the Hunter Exchange parking lot, 9 a.m. to 3 p.m. and 9 a.m. to 1 p.m., respectively.
Please be sure to bring your DOD/military ID card with you to the clinic and be prepared to wait 15 minutes after the vaccine is administered to allay any possible side-effects. | bdb63a66-06d5-4ad7-b5bc-e051cc44d563 | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 82,652 |
BINNENGEKOMEN TEAM DOCUMENTSERVICES
D.D. 22-04-2021
No. 2021-12478 (SOCIAAL)
No. 2021-12476 (RAAD)
Inspraak stadsronde inregelen scootmobielen algemene voorziening
Geachte raadsleden, burgerraadsleden en andere toehoorders Een scootmobiel is een vervoermiddel speciaal geschikt voor mensen met een beperking. Mensen die minder mobiel zijn, kunnen als zij een scootmobiel hebben toch ergens heen. Boodschappen doen, familie en vrienden bezoeken in de buurt, deelnemen aan buurtactiviteiten.
U als gemeenteraad gaat een besluit nemen over mensen voor wie een scootmobiel zo belangrijk is om gelijkwaardig mee te doen in onze samenleving. Het voorstel werpt alleen maar extra drempels op voor deze mensen. En dan bedoel ik niet de deurdrempels
Het raadsvoorstel dat op tafel ligt is doorspekt van aannames en ondoordachte gevolgen voor deze mensen. Onduidelijke eigen bijdrages (de gegeven getallen zijn nog niet definitief net als de leverancier overigens) de overgangstermijnen, de types scootmobielen,(met alleen A B en C kan de leverancier iets, maar de klant niet) onduidelijke en ingewikkelde compensatieprocedure, bruikleenovereenkomsten en voorbeelden van berekeningen.
Wat gaat dit betekenen voor mensen met een smalle beurs? Welke meerkosten krijgen mensen hierdoor boven op hun andere zorgkosten? Ondanks de compensatieprocedure? Vervoerskosten zijn sec geen zorgkosten maar tellen wel extra zwaar door bij toch al hoge zorgkosten. Welke alternatieven hebben mensen? In juli vorig jaar was er groot aantal mensen met een scootmobiel aanwezig op de Markt om te protesteren. Wij hebben u duidelijk willen maken dat:
- de scootmobiel mensen onafhankelijkheid, zelfstandigheid en bewegingsvrijheid geeft.
- mensen gelijkwaardig moeten kunnen deelnemen aan de maatschappij
- mensen hun vervoer kunnen blijven betalen.
Tijdens deze bijeenkomst beloofde de wethouder dat de huidige gebruikers van een scootmobiel zich geen zorgen hoefden te maken. Nu blijkt dat deze mensen bezorgder zijn dan ooit, en vervolgens toch een eigen bijdrage moeten gaan betalen voor hun huidige scootmobiel. Want anders is de besparing niet te behalen. (zie pag. 18)
Het voorliggend voorstel roept veel vragen op. Het is onduidelijk, onrechtvaardig en zelfs discriminerend omdat mensen zonder beperking zelf hun verplaatsing kunnen bepalen. Mensen met een( elektrische) rolstoel betalen helemaal geen eigen bijdrage.
Het staat haaks op het VN Verdrag waar Maastricht zo trots op wil zijn. Het stapelt zorgkosten voor mensen met een beperking. Mensen die niet spontaanzelf kunnen bepalen wanneer en hoe zij ergens naar toe gaan en tegen welke prijs.
Het voorstel is een experiment, niet integraal getoetst, niet uitgewerkt, bevat veel aannames en een zorgelijk open einde voor de huidige scootmobielgebruikers. Wij vragen de gemeenteraad: Weet u op dit moment eigenlijk wel voldoende om over dit onderwerp te kunnen besluiten?
Wij hebben ook nog een aantal technische en inhoudelijke vragen over dit stuk. Wij zullen u deze schriftelijk doen toekomen.
Stichting Samen Onbeperkt neemt het op voor kwetsbare mensen met een beperking en/of chronische ziekte in Maastricht.
Verklaring
Manifestatie tegen bezuinigingen / actie behoud scootmobiel Markt Maastricht 21 juli 2020
Vandaag, 21 juli 2020 protesteren de aanwezigen hier op de Markt van Maastricht tegen een pakket aan bezuinigingen die de gemeente Maastricht wil doorvoeren. Deze bezuinigingen treft mensen met een beperking en/of chronische ziekte. Hierdoor kunnen mensen niet meer zelfstandig functioneren en niet meer volwaardig deelnemen aan de maatschappij.
In onze actie vandaag richten wij ons op de bezuiniging van scootmobielen. De gemeente Maastricht is voornemens deze niet meer individueel te verstrekken aan mensen die hiervan afhankelijk zijn.
Wij eisen daarom:
* Dat de individuele verstrekking van de scootmobiel behouden blijft. De scootmobiel biedt mensen onafhankelijkheid, zelfstandigheid en bewegingsvrijheid.
* Dat mensen deel kunnen nemen aan de maatschappij. Het VN Verdrag Handicap heeft als uitgangspunt dat iedereen hier recht op heeft.
* Dat mensen in staat worden gesteld een scootmobiel aan te schaffen. Vele zijn hiertoe financieel niet in staat.
* Dat het telkens lenen/huren van een scootmobiel vanwege beperkingen veel te omslachtig is en een te hoge drempel opwerpt.
Wij concluderen daarom dat de scootmobiel als individuele voorziening thuis hoort in de Wet maatschappelijke ondersteuning (Wmo).
Wij op de Markt Maastricht hier bijeen:
Stichting Samen Onbeperkt
21 juli 2020 | <urn:uuid:8197c5a3-352c-4270-b4ba-b0a731b16e3c> | HuggingFaceFW/finepdfs/tree/main/data/nld_Latn/train | finepdfs | nld_Latn | 4,576 |
EFSA Panel on Dietetic Products, Nutrition and Allergies (NDA); Scientific Opinion on the substantiation of a health claim related to "hypo-caloric snacks (KOT products)" and "contributes to reduce adipocyte size at the abdominal level in the context of a low-calorie diet" pursuant to Article 13(5) of Regulation (EC) No 1924/2006
EFSA Publication
Link to article, DOI: 10.2903/j.efsa.2011.2381
Publication date:
2011
Document Version Publisher's PDF, also known as Version of record
Link back to DTU Orbit
Citation (APA):
EFSA Publication (2011). EFSA Panel on Dietetic Products, Nutrition and Allergies (NDA); Scientific Opinion on the substantiation of a health claim related to "hypo-caloric snacks (KOT products)" and "contributes to reduce adipocyte size at the abdominal level in the context of a low-calorie diet" pursuant to Article 13(5) of Regulation (EC) No 1924/2006. Parma, Italy: European Food Safety Authority. the EFSA Journal, No. 2381 https://doi.org/10.2903/j.efsa.2011.2381
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SCIENTIFIC OPINION
Scientific Opinion on the substantiation of a health claim related to "hypo-caloric snacks (KOT products)" and "contributes to reduce adipocyte size at the abdominal level in the context of a low-calorie diet" pursuant to Article 13(5) of Regulation (EC) No 1924/2006 1
EFSA Panel on Dietetic Products, Nutrition and Allergies (NDA) 2, 3
European Food Safety Authority (EFSA), Parma, Italy
ABSTRACT
Following an application from Ceprodi KOT, submitted pursuant to Article 13(5) of Regulation (EC) No 1924/2006 via the Competent Authority of France, the Panel on Dietetic Products, Nutrition and Allergies was asked to deliver an opinion on the scientific substantiation of a health claim related to "hypo-caloric snacks (KOT products)" and "contributes to reduce adipocyte size at the abdominal level in the context of a low-calorie diet". The target population is overweight individuals who wish to reduce their abdominal fat. The applicant states that adipocyte size at the (subcutaneous) abdominal level correlates with abdominal fat mass, which is associated with metabolic complications. The evidence provided by the applicant does not establish that reducing subcutaneous adipocyte size at the abdominal level per se (i.e. independent of changes in body weight or body fat) would generally have an impact on the metabolic profile, or that changes in subcutaneous adipocyte size can be used as a surrogate measure of changes in visceral adipose tissue which could influence the metabolic profile. Therefore, the Panel considers that the evidence provided does not establish that reducing subcutaneous adipocyte size at the abdominal level is a beneficial physiological effect per se and concludes that a cause and effect relationship has not been established between the consumption of "hypo-caloric snacks (KOT products) for use in low-calorie diets for weight reduction" and a beneficial physiological effect related to "reducing subcutaneous adipocyte size at the abdominal level". © European Food Safety Authority, 2011
KEY WORDS
Hypo-caloric snacks, low-calorie diet, adipocyte size, abdominal fat, visceral adipose tissue, health claims
1 On request from the Competent Authority of France following an application by Ceprodi KOT, Question No EFSA-Q2011-00016, adopted on 14 September 2011.
3 Acknowledgement: The Panel wishes to thank the members of the Working Group on Claims: Carlo Agostoni, Jean-Louis Bresson, Susan Fairweather-Tait, Albert Flynn, Ines Golly, Marina Heinonen, Hannu Korhonen, Martinus Løvik, Ambroise Martin, Hildegard Przyrembel, Seppo Salminen, Yolanda Sanz, Sean (J.J.) Strain, Inge Tetens, Hendrik van Loveren and Hans Verhagen for the preparatory work on this scientific opinion.
2 Panel members: Carlo Agostoni, Jean-Louis Bresson, Susan Fairweather-Tait, Albert Flynn, Ines Golly, Hannu Korhonen, Pagona Lagiou, Martinus Løvik, Rosangela Marchelli, Ambroise Martin, Bevan Moseley, Monika Neuhäuser-Berthold, Hildegard Przyrembel, Seppo Salminen, Yolanda Sanz, Sean (J.J.) Strain, Stephan Strobel, Inge Tetens, Daniel Tomé, Hendrik van Loveren and Hans Verhagen. Correspondence: firstname.lastname@example.org
Suggested citation: EFSA Panel on Dietetic Products, Nutrition and Allergies (NDA); Scientific Opinion on the substantiation of a health claim related to "hypo-caloric snacks (KOT products)" and "contributes to reduce adipocyte size at the abdominal level in the context of a low-calorie diet" pursuant to Article 13(5) of Regulation (EC) No 1924/2006. EFSA Journal 2011;9(9):2381. [10 pp.]. doi:10.2903/j.efsa.2011.2381. Available online: www.efsa.europa.eu/efsajournal
SUMMARY
Following an application from Ceprodi KOT, submitted pursuant to Article 13(5) of Regulation (EC) No 1924/2006 via the Competent Authority of France, the Panel on Dietetic Products, Nutrition and Allergies was asked to deliver an opinion on the scientific substantiation of a health claim related to "hypo-caloric snacks (KOT products)" and "contributes to reduce adipocyte size at the abdominal level in the context of a low-calorie diet".
The scope of the application was proposed to fall under a health claim based on newly developed scientific evidence and/or including a request for the protection of proprietary data.
The claimed effect is "contributes to reduce adipocyte size at the abdominal level in the context of a low-calorie diet". The target population proposed by the applicant is overweight individuals who wish to reduce their abdominal fat.
The applicant stated that adipocyte size at the (subcutaneous) abdominal level correlates with abdominal fat mass, which is associated with metabolic complications. To support this, the applicant referred to a cross-sectional study on the association between adipocyte size at different (subcutaneous) sites and total and abdominal (subcutaneous and visceral) fat mass in men and women.
Following EFSA's request for clarification, the applicant provided another cross-sectional study and three human intervention studies which investigated the relationship between subcutaneous adipocyte size, body weight, total body and visceral adipose tissue, and the metabolic profile. The information provided for one of the intervention studies was insufficient (abstract only) to allow evaluation by the Panel. The remaining two human intervention studies and the two cross-sectional studies did not provide information about the independent effect of reducing abdominal subcutaneous adipocyte size on the metabolic profile, nor on the use of subcutaneous abdominal adipocyte size as a surrogate measure for changes in visceral adipose tissue.
The Panel notes that the evidence provided by the applicant does not establish that reducing subcutaneous adipocyte size at the abdominal level per se (i.e. independent of changes in body weight or body fat) would generally have an impact on the metabolic profile, or that changes in subcutaneous adipocyte size can be used as a surrogate measure of changes in visceral adipose tissue which could influence the metabolic profile.
The Panel considers that the evidence provided does not establish that reducing subcutaneous adipocyte size at the abdominal level is a beneficial physiological effect per se.
The Panel concludes that a cause and effect relationship has not been established between the consumption of "hypo-caloric snacks (KOT products) for use in low-calorie diets for weight reduction" and a beneficial physiological effect related to "reducing subcutaneous adipocyte size at the abdominal level".
TABLE OF CONTENTS
BACKGROUND
Regulation (EC) No 1924/2006 4 harmonises the provisions that relate to nutrition and health claims, and establishes rules governing the Community authorisation of health claims made on foods. As a rule, health claims are prohibited unless they comply with the general and specific requirements of this Regulation, are authorised in accordance with this Regulation and are included in the lists of authorised claims provided for in Articles 13 and 14 thereof. In particular, Article 13(5) of this Regulation lays down provisions for the addition of claims (other than those referring to the reduction of disease risk and to children's development and health) which are based on newly developed scientific evidence, or which include a request for the protection of proprietary data, to the Community list of permitted claims referred to in Article 13(3).
According to Article 18 of this Regulation, an application for inclusion in the Community list of permitted claims referred to in Art 13(3) shall be submitted by the applicant to the national competent authority of a Member State, which will make the application and any supplementary information supplied by the applicant available to the European Food Safety Authority (EFSA).
STEPS TAKEN BY EFSA
The application was received on 11/01/2011.
The scope of the application was proposed to fall under a health claim based on newly developed scientific evidence and/or including a request for the protection of proprietary data.
On 11/02/2011, during the validation process of the application, EFSA sent a request to the applicant to provide missing information.
The applicant provided the missing information on 11/04/2011.
The scientific evaluation procedure started on 20/04/2011.
On 13/05/2011, the NDA Panel agreed on a list of questions for the applicant to provide additional information to accompany the application and the clock was stopped on 17/05/2011 in compliance with Art. 18(3) of the Regulation (EC) No 1924/2006. The clock was restarted on 01/06/2011.
On 06/06/2011, EFSA received the requested information as submitted by the applicant.
During the meeting on 14/09/2011, the NDA Panel, having evaluated the data submitted, adopted an opinion on the scientific substantiation of a health claim related to "hypo-caloric snacks (KOT products)" and "contributes to reduce adipocyte size at the abdominal level in the context of a low-calorie diet".
TERMS OF REFERENCE
EFSA is requested to evaluate the scientific data submitted by the applicant in accordance with Article 16(3) of Regulation (EC) No 1924/2006. On the basis of that evaluation, EFSA will issue an opinion on the scientific substantiation of a health claim related to: "hypo-caloric snacks (KOT products)" and "contributes to reduce adipocyte size at the abdominal level in the context of a lowcalorie diet".
4 Regulation (EC) No 1924/2006 of the European Parliament and of the Council of 20 December 2006 on nutrition and health claims made on foods. OJ L 404, 30.12.2006, p. 9–25.
EFSA DISCLAIMER
The present opinion does not constitute, and cannot be construed as, an authorisation to the marketing of "hypo-caloric snacks (KOT products)", a positive assessment of its safety, nor a decision on whether "hypo-caloric snacks (KOT products)" is, or is not, classified as a foodstuff. It should be noted that such an assessment is not foreseen in the framework of Regulation (EC) No 1924/2006.
It should also be highlighted that the scope, the proposed wording of the claim, and the conditions of use as proposed by the applicant may be subject to changes, pending the outcome of the authorisation procedure foreseen in Article 18(4) of Regulation (EC) No 1924/2006.
INFORMATION PROVIDED BY THE APPLICANT
Applicant's name and address: Ceprodi KOT, 67 boulevard de Courcelles, 75008 Paris, France.
Food/constituent as stated by the applicant
According to the applicant, the food that is the subject of the claim is "hypo-caloric snacks (KOT products) for use in low-calorie diets for weight reduction".
Health relationship as claimed by the applicant
According to the applicant, the main criterion of adiposity is the size of adipocytes, which reflects the capacity of fat cells to accumulate and mobilise triglycerides, and the reduction of the adipocyte diameter may lead to an improvement in the adverse health effects of an excess abdominal fat.
Wording of the health claim as proposed by the applicant
The applicant has proposed the following wording for the health claim: "Contributes to reduce the adipocytes size at the abdominal level, in the context of a low-calorie diet".
Specific conditions of use as proposed by the applicant
According to the applicant, KOT products are intended for overweight subjects in the general population who want to decrease their adiposity at the abdominal level. In order to obtain the claimed effect, four "hypo-caloric snacks" should be consumed daily according to a pre-established menu in the framework of a low-calorie diet.
ASSESSMENT
Substantiation of a health claim requires: 1) definition and characterisation of the food/constituent, 2) definition of a claimed effect which is a beneficial physiological effect and, 3) an established cause and effect relationship between the consumption of the food/constituent and the claimed effect. A health claim cannot be substantiated if the outcome of any one of these assessments is unfavourable 5 .
The characterisation of "hypo-caloric snacks (KOT products) for use in low-calorie diets for weight reduction" is not addressed in this opinion, but rather whether the claimed effect is a beneficial physiological effect.
1. Relevance of the claimed effect to human health
The claimed effect is "contributes to reduce adipocyte size at the abdominal level in the context of a low-calorie diet". The target population proposed by the applicant is overweight individuals who wish to reduce their abdominal fat.
The applicant states that adipocyte size at the (subcutaneous) abdominal level correlates with abdominal fat mass, which is associated with metabolic complications. To support this, the applicant refers to a cross-sectional study on the association between adipocyte size at different (subcutaneous) sites (i.e. abdominal, gluteal, femoral) and total and abdominal (subcutaneous and visceral) fat mass in men and women (Tchoukalova et al., 2008). However, no evidence was provided in the application that reducing subcutaneous adipocyte size at the abdominal level per se (i.e. independent of changes
5 EFSA Panel on Dietetic Products, Nutrition and Allergies (NDA), 2011. General guidance for stakeholders on the evaluation of Article 13.1, 13.5 and 14 health claims. EFSA Journal, 9(4):2135, 24 pp.
in body weight or body fat) would generally have an impact on the metabolic profile, or that changes in subcutaneous adipocyte size would generally predict changes in visceral adipose tissue which could influence the metabolic profile.
Following EFSA's request to clarify what would be the beneficial physiological effect of decreasing subcutaneous adipocyte size at the abdominal level per se, the applicant provided one cross-sectional study (Hoffstedt et al., 2010) and three human intervention studies (Larson-Meyer et al., 2006; Kong et al., 2010, unpublished; Rizkalla et al., 2011, unpublished) which investigated the relationship between subcutaneous adipocyte size, body weight, total body and visceral adipose tissue, and the metabolic profile. The information provided for one of the studies (Kong et al., 2010, unpublished, abstract only) was insufficient to allow evaluation by the Panel.
In the cross-sectional study by Hoffstedt et al. (2010) the association between mean visceral (omental) and subcutaneous adipocyte size and blood lipid, glucose and insulin concentrations, as well as markers of inflammation, was investigated in 80 women (21-64 years) with a BMI ≥35 kg/m 2 . The Panel notes that this cross-sectional study does not provide information about the independent effect of reducing abdominal subcutaneous adipocyte size on the metabolic profile, nor about the use of subcutaneous abdominal adipocyte size as a surrogate measure for changes in visceral adipose tissue.
In the randomised controlled trial by Larson-Meyer et al. (2006), 48 overweight volunteers were randomly assigned to one of four groups for 6 months: control (100 % of energy requirements), 25 % calorie restriction (CR), 12.5 % calorie restriction plus 12.5 % energy expenditure through structured exercise (CREX), or 15 % weight loss by a low-calorie diet followed by weight maintenance (LCD). Weight, percent body fat, subcutaneous abdominal adipose tissue (SAT), visceral adipose tissue (VAT), intramyocellular lipid (IMCL), intrahepatic lipid (IHL), subcutaneous abdominal fat cell size (FCS), and insulin sensitivity index (Si) were assessed at baseline and at month six of the study. VAT, FCS, percent body fat, and IHL were reduced in the three intervention groups (p<0.01) compared to control, whereas IMCL was unchanged. Si significantly increased at month six in the CREX and LCD groups (p<0.05) compared to control. The improvements in Si were related to weight loss, fat mass, and VAT, but not to IHL, IMCL, or FCS. The decrease in FCS was correlated with the decrease in body weight, percent fat, VAT, and SAT. However, the relationship between changes in FCS and VAT was no longer significant when only the three study groups which lost weight were considered. The Panel notes that body weight loss was associated to a reduction of all fat compartments (except for intramyocellular lipid), to a reduction of subcutaneous abdominal adipocyte size, and to an increase in insulin sensitivity. However, the Panel also notes that the reduction of subcutaneous abdominal adipocyte size was not correlated with the increase in insulin sensitivity or with the reduction of visceral abdominal fat. The Panel considers that this study does not support an independent effect of reducing abdominal subcutaneous adipocyte size on insulin sensitivity, nor the use of subcutaneous abdominal adipocyte size as a surrogate measure for changes in visceral adipose tissue.
One randomised controlled cross-over study (Rizkalla et al., 2011, unpublished) in 14 subjects (five women, 45±2.4 years, BMI=31.68±1.3 kg/m 2 ) investigated the effect of consuming two energyrestricted diets (1200 kcal/day) with different macronutrient composition ("high protein diet" vs. "conventional diet") on body weight, body fat, adipocyte size from subcutaneous peri-umbilical adipose tissue, blood lipids, blood pressure, blood glucose and insulin concentrations, insulin resistance, adipokines and markers of inflammation. Each diet was consumed for four weeks with an 8-week washout in between. Power calculations were not performed and the primary outcome was not identified. The effects of the two diets were compared using a multivariate analysis of repeated measures (MANOVA) followed by a post-hoc test. When the diet x time interaction was significant (e.g. as for adipocyte size), the effect of each diet was analysed separately for each arm with the Student t-test for paired samples. The Panel notes that this type of analysis is not appropriate for crossover designs and considers that no conclusions can be drawn about the relative effects of each dietary intervention on the outcome variables, including adipocyte size from subcutaneous periumbilical adipose tissue. Correlations between changes in adipocyte size and changes in metabolic variables during the entire study period and during each dietary period were also assessed. The Panel notes that these correlations do not provide information about the independent effect of reducing abdominal subcutaneous adipocyte size on the metabolic profile (e.g. independent of changes in body weight, body fat, and/or visceral abdominal fat). The Panel considers that this study does not provide information about the independent effect of reducing abdominal subcutaneous adipocyte size on the metabolic profile, nor on the use of subcutaneous abdominal adipocyte size as a surrogate measure for changes in visceral adipose tissue.
The Panel notes that the evidence provided by the applicant does not establish that reducing subcutaneous adipocyte size at the abdominal level per se (i.e. independent of changes in body weight or body fat) would generally have an impact on the metabolic profile, or that changes in subcutaneous adipocyte size at the abdominal level can be used as a surrogate measure of changes in visceral adipose tissue which could influence the metabolic profile.
The Panel considers that the evidence provided does not establish that reducing subcutaneous adipocyte size at the abdominal level is a beneficial physiological effect per se.
The Panel concludes that a cause and effect relationship has not been established between the consumption of "hypo-caloric snacks (KOT products) for use in low-calorie diets for weight reduction" and a beneficial physiological effect related to "reducing subcutaneous adipocyte size at the abdominal level".
CONCLUSIONS
On the basis of the data presented, the Panel concludes that:
The claimed effect is "contributes to reduce adipocyte size at the abdominal level in the context of a low-calorie diet". The target population proposed by the applicant is overweight individuals who wish to reduce their abdominal fat. The evidence provided does not establish that reducing subcutaneous adipocyte size at the abdominal level is a beneficial physiological effect per se.
A cause and effect relationship has not been established between the consumption of "hypocaloric snacks (KOT products) for use in low-calorie diets for weight reduction" and a beneficial physiological effect related to "reducing subcutaneous adipocyte size at the abdominal level".
DOCUMENTATION PROVIDED TO EFSA
Health claim application on "hypo-caloric snacks (KOT products)" and "contributes to reduce adipocyte size at the abdominal level in the context of a low-calorie diet" pursuant to Article 13(5) of Regulation (EC) No 1924/2006 (Claim serial No: 0294_FR). April 2011. Submitted by Ceprodi KOT.
REFERENCES
Hoffstedt J, Arner E, Wahrenberg H, Andersson DP, Qvisth V, Lofgren P, Ryden M, Thorne A, Wiren M, Palmer M, Thorell A, Toft E and Arner P, 2010. Regional impact of adipose tissue morphology on the metabolic profile in morbid obesity. Diabetologia, 53, 2496-2503.
Kong L, Furet JP, Doré J, Basdevant A, Rizkalla SW and Clément K, 2010, unpublished. Human intestinal microbiota in obesity and nutritional transition.
Larson-Meyer E, Heilbronn LK, Redman LM, Newcomer BR, Frisard MI, Anton S, Smith SR, Alfonso A and Ravussin E, 2006. Effect of calorie restriction with or without exercise on insulin sensitivity, beta-cell function, fat cell size, and ectopic lipid in overweight subjects. Diabetes Care, 29, 1337-1344.
Rizkalla SW, Prifti E, Pelloux V, Cotillard A, Rouault C, Alouche R, Laromiguière M, Kong LC, Hajduch F, Massiera F and Clement K, 2011, unpublished. Differential effects of macronutrient content in two energy-restricted diets on cardiovascular risk factors and adipose tissue cell size in moderately obese individuals: a randomised controlled trial.
Tchoukalova YD, Koutsari C, Karpyak MV, Votruba SB, Wendland E and Jensen MD, 2008. Subcutaneous adipocyte size and body fat distribution. The American Journal of Clinical Nutrition, 87, 56-63.
GLOSSARY AND ABBREVIATIONS
CR
calorie restriction
CREX calorie restriction plus energy expenditure
FCS
fat cell size
IHL
intrahepatic lipid
IMCL intramyocellular lipid
LCD
low-calorie diet
SAT
subcutaneous abdominal adipose tissue
S
i
insulin sensitivity index
VAT
visceral adipose tissue | <urn:uuid:f077b785-3f5d-44a0-9def-8acb5735f2d3> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 24,225 |
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Integrating the CSCL Activities into Virtual Campuses: Foundations of a new Infrastructure for Distributed Collective Activities
Grégory Bourguin, Alain Derycke
Laboratoire TRIGONE, Institut CUEEP, Université des Sciences et Technologies de Lille
59655 Villeneuve d’Ascq, France.
Email : { gregory.bourguin ; alain.derycke }@univ-lille1.fr
Abstract.
The integration of CSCL tools inside larger platforms like Virtual Campuses is often impossible. To overcome this problem, our general assumption is that they need a common theoretical framework for their design. In this context and turning our interest into the Activity Theory, we aim at providing new systems foundations supporting large varieties of learning modes, trying to capture the contributions of the human sciences. This has been concretised in the DARE system. DARE supports the co-constructive, expansive and experience crystallization properties of human activity. It introduces a meta-level architecture supporting Distributed Collective Activities and featuring a generic activity-support model, its meta-model, a component approach, and a distributed architecture. This provides a distributed environment where the supports for learning activities and their associated meta-activities are cohabiting, thus aiming at facilitating the development of meta-cognitive skills.
Keywords. Meta-design, integration, Activity Theory, component, distributed architecture.
Introduction
The integration of Computer Supported Collaborative Learning Activities (CSCL-A) into the broader framework of the Distributed Learning approach [16] [12] is a difficult challenge. This is not only due to the difficulty of articulating these CSCL-A with other learning practices but also to the nature of most of the CSCL tools that are mostly designed to be used as standalone. The interoperability is poor and the integration of these CSCL tools inside larger platforms like Virtual Learning Environments or Virtual Campuses is often impossible. This is partly due to the weakness of their technological openness and to their lack of clear standardised interfaces such as promoted by some standardisation bodies (see IEEE 1484 workgroups or IMS proposals). However, this technological viewpoint is only one face of the problem. At a higher level, the integration is prevented by the incompatibility between the involved conceptual models and design foundations.
CSCL tools are generally oriented towards a more or less open collaboration space, putting the learner in the centre and giving an important place to the communication processes and to the negotiation (a mediated co-ordination) of the flow of actions to do. At the opposite, most of the Virtual Campuses (e.g. Learning Space from Lotus) are more process centred because they emphasise the management of the curriculum and the prescribed flow of individual or collective activities assigned to the learner. Even if this analysis is probably too coarse, it seems that this apparent opposition is similar to the one existing between the Computer Supported Co-operative Work (CSCW) approach versus the Workflow Management approach for supporting the collective human activities inside the organisations. The reconciliation of these two approaches is actually a hot issue in the CSCW and Workflow research domains. Because we are active in both the education and human work in the organisations application domains, we see the convergence between CSCW and Workflow Management [18] as a source of inspiration in solving the problem for integrating CSCL tools into the next Virtual Campuses generation.
Our general assumption is that we need a common theoretical framework for designing CSCL tools and Virtual Campus platforms. In the last years, we have been involved in several learning research projects where we have designed either some CSCL tools or Virtual Campuses technological platforms [9] [10] [21]. From our research activities and since the beginning, an Activity Centred Design [8] has emerged as a solution for overcoming the integration problem. Progressively, by integrating reflections coming from the CSCW research field we have turned our interest into the Activity Theory (AT) [13][15] to support our attempt in providing new foundations and in reframing the way we design information infrastructure supporting large varieties of learning modes. Our evolution is close to those of some others researchers in the CSCL domain. For example, Gifford and Enyedy [11] have proposed an alternative theoretical framework for CSCL that is also based on the AT. However, our work is quite different because of our involvement in the CSCW field that gives us other inputs. It also differs in the
objectives because we aim at providing new foundations for the design, trying to capture the contributions of the human sciences in order to integrate them as first class objects in the software design. This is a contribution for going “toward the application of the insights of the AT to the design of CSCL environments” [12].
An exhaustive presentation of our re-foundation in designing new infrastructures in Distributed Collective Activities is out of scope in this paper. A deeper view can be found in [3][4][5]. We will mainly focus here on our general meta-level architecture, showing how it is a solution, not only for integration, but also in providing a general framework for the design of future CSCL tools.
**Our requirements for a new Infrastructure to support Distributed Collectives Activities**
There are some general properties that are required for the design of these infrastructures [5]. We present here those appearing as more important and related to the AT theoretical framework. Our non-exhaustive list is inspired by recent contribution about the re-framing of the CSCW design approach like [18] and [19]. These properties can be classified following the viewpoints used for their analysis. We distinguish four viewpoints:
- The life cycle: it is important that our infrastructure supports a new kind of life cycle for the applications. This is based on the assumption that the responsibilities concerning the design of the applications will be shared between the software designers and the community of users, according to their respective roles in the organisation. This implies a co-construction of the computer environment. The infrastructure plays the role of an inter-mediation system between the designer providing an environment for the bootstrapping process of the attended activities, and the end-users, learners, instructors or tutors, allowed to transform this environment in respect to their goals, attitudes and skills… This is in accordance with the AT [1];
- The learning process: the computer environment has to support reflectivity inside activities. This is achieved using a system architecture allowing transformations of the nature of the activity support during its enactment. This property seems essential for supporting true Distributed Learning modes where learner’s reflections about contents, process, tools and resources are considered as mandatory [11]. In the CSCL research field, the role of reflection over the learning process has been identified as essential [19]. This reflective nature of the human activity is also emphasized by the AT [3];
- The evolution: the CSCW community has recognised that most of the Groupwares fail due to their rigidity and their inability to support the evolution of the collective activities through continuous changes in the actors roles, choices of mediation tools, organisation of the activities… The requirement for more evolving CSCW systems seems implying a re-foundation of their design based on contributions from the human sciences, especially ethnomethodology, structuration theory and AT. Our analysis is that the property of continuous changes is in relation with the co-construction and reflectivity requirements. However, from the Human-Computer Interaction level, this can be decomposed into two properties: the expansiveness and the tailorability. Expansiveness is the possibility for the users to develop themselves the potential of their working environment, as it is developed in AT [15]. Tailorability is the activity of adapting generic computer applications to local work practices and user needs [14];
- The engineering: this represents the economical constraints and needs for open software architecture and the pressure for adopting world standards as HTTP protocols, XML, etc. The openness is achieved by adhering to those standard and also by choosing a software components approach [20]. This also answers to the re-use needs emerging into the fields of learning technologies accompanied by a movement towards an educational components economy [17].
The design of these new infrastructures has been concretised in the realisation of the DARE system that provides an environment for supporting co-operative activities. “DARE” signifies Distributed Activities in a Reflective Environment and has been designed to support multiple activities in an organizational context. It can be defined as a reflective-groupware, trying to fill in the “great divide” [6] between social and computer sciences by taking elements coming from these two domains for its design. We will mainly focus here on how it helps supporting the co-construction [1] and expansiveness [13] properties of human activity.
**Meta-level architecture supporting Distributed Collective Activities**
The general DARE architecture can be decomposed into three levels reflecting the specialisation from a generic collective activity framework to the specific applications dedicated to a particular learning
environment. This breakdown is presented in Figure 1. The three levels can be characterised by: the foundation level, the composition level, and the user level.
**Foundation level**
The foundation level introduces the concepts and mechanisms that will influence the composition level and the user level. Our goal is to propose an integrative platform, creating some user environments facilitating and contextualizing the use of many different tools. More precisely, DARE aims at offering specific contexts, designed for particular purposes, and used by particular communities of users. A particular context is called an activity-support. Each activity-support corresponds to the specific computer support offered by DARE to the users involved in a specific activity.
An activity-support contains a set of elements corresponding to different concepts. For many reasons we have already explained in [3] and [4] we have chosen to use the concepts coming from the AT [2],[15], and to support the human activity properties like expansiveness [13] and co-construction [1].
As it is presented in Figure 2, DARE introduces more concepts than those usually represented in the famous Engeström’s basic structure of an activity. It is not our aim to explain here all the relations existing between the DARE concepts and the traditional AT’s ones. Further explanations can be found in [5], [3] and [4].
DARE has to support many different types of learning activities and then many different types of activity-supports can be created in the system. This is why the foundation level specifies a generic activity-support model that can be specialised for creating a particular one. Using the concepts summarized in Figure 2 we have created an object model describing an activity-support in a generic way (cf. Figure 3). An activity-support contains a set of subjects that are users involved in a corresponding activity. Each subject plays a particular role and uses particular tools including shared tools. Broadly defined, a role is composed by a set of micro-roles allowing a subject to perform some operations on the activity-support tools. For example, a mathematics course activity-support can be created as a specialisation of this generic model; one of the tools may be a whiteboard, the subjects involved may be a teacher and some students. The rules and the division of labour in this activity may define that the user playing a teacher role has to (and is then allowed to) put some demonstrations on the whiteboard, as the students have to look at the whiteboard but cannot write on it.
The reader can notice that this generic model is directly inspired by the DARE concepts, themselves inspired by the AT. Figure 3 shows that the specification of an activity-support like the mathematics course is defined as an instance of the task concept. In the same way, a role type like a Teacher or a
*Student* is an instance of the role concept, a tool type like a *Whiteboard* is an instance of the tool concept, etc.
One of our most important issues is to allow the users to co-construct or evolve their activity-support, during its execution, by rearranging or modifying the involved components (tools, roles, etc.). In traditional design, the generic activity-support model would only be known by some computer scientists, developing specific activity-supports for specific communities. From the computer scientist viewpoint, this generic model is a set of abstract classes that have to be specialised using an object-oriented language. Class, attributes, methods and inheritance concepts have to be mastered to do so. As we want to support expansiveness and co-construction of the learning environment, the question is how to make our generic model understandable and manageable from the user viewpoint? This is accomplished introducing the DARE meta-model.
A meta-model is the model of a model. Computer scientists are used to work with different meta-models. For example, UML is a meta-model that defines entities and relations for describing object models. The role of our meta-model is similar to the UML one. The difference is that the language it defines is oriented towards our domain of interest. The DARE meta-model defines a language for understanding and describing activity-supports. The description of an activity-support is an activity-support model. We have already shown that an activity-support is an instance of a task. In other words, the model of a particular activity-support is a particular task. Then, the DARE meta-model reifies what is a task, i.e. what are its components and its structure. The specification of a task contains a set of role and micro-role types, tool types and (sub)tasks. These entities and their relations are described in Figure 4.
In order to support the activity-supports evolution during their own execution, a causally connected relationship exists between each task and its instances and then any modification in a task has direct repercussions on its corresponding activity-supports. For example, adding a new tool type like a chat in a task definition has the direct effect of instantiating a chat tool in each corresponding activity-support.
At a lower level, modifying the available actions defined in a particular role type has direct repercussions for the users playing this role.
Thus, the DARE foundation level uses concepts and mechanisms inspired by AT in order to create a generic activity-support model that can be specialised to create particular ones for particular communities. As we want to allow the DARE users to specialize the generic activity-support model, or to adapt a particular one to their emerging needs, these concepts are also used in the DARE meta-model. This meta-model poses the basis of a language for understanding and/or specifying tasks. This way, the modification of the elements involved in the activity-supports is not performed in terms of class, method or attribute, but in more domain dependent terms like task, tool, role, action, etc. More generally, the foundation level offers a sort of generic run-time environment allowing and facilitating the creation and management of some particular activity-supports by their own users. Of course, even if these foundations are important to support the desired properties of DARE, we know that there are more steps to be done before a user like a learner can effectively use the system. In particular, we have to create some well-defined user interfaces based on the foundations we have proposed. This problem will be developed later and we now would like to focus on the intermediate level existing between the user level and the foundation level: the composition level.
**Composition level**
As the foundation level defines how the elements like roles or tools can be combines and recombined together to create and evolve some particular activity-supports, the composition level more specifically addresses the elements themselves. In our approach, each element is a component and the entities described in the DARE meta-model are defining different component types.
The precedent part has shown the importance of the task concept. A task specifies and contains tool components, role components, micro-role components and subtask components. One can notice that a subtask is itself a task. Then a task is a component and any task may be or become a subtask of another. For example, consider the task corresponding to a *mathematics exercise*. The object of this task may be to calculate the surface of a disk. One of the tools used to perform this task is a calculator. Such a task is something commonly reused by teachers in the specification of a more general *mathematics course* task. The *mathematics exercise* task is typically a component that can be reused by a fierce person. It is not our aim to describe each component type defined by the DARE meta-model but one can notice that these components are DARE-specific or DARE-aware components. However, one of our main objectives is the integration of different external resources in a unified context. This is achieved through the tool component type.
An activity-support usually involves some tools. For this purpose, DARE has been built as an open system allowing the integration of external resources in the environment. These external resources are themselves *software* components like Java Beans and are often built from lower abstraction level components. Their nature can be very different. Some of them may represent generic services like group notification support, others may be groupware systems like a shared whiteboard. For us, the matter is that these components are only software components and not activity components. Their interfaces are expressed in terms of public methods, etc. Our experimentations have revealed that it is hard to understand what a software component does and can offer in an activity-support. Thus, it is hard for end users to compose them for particular needs. Our first answer to this problem only considers high abstraction level components (e.g. a whiteboard). The approach we have developed is to encapsulate these components inside DARE tool components. For example, in the actual version of DARE each tool is linked to a Java applet component. End users can perform a rough integration only by specifying the URL of the applet. The system automatically creates a link between the DARE tool component and the specified software resource. What is more interesting is that a finer integration can be done by translating the software component available methods in terms of operations that may be performed with the tool by the users. This fine encapsulation transforms a software component in an *activity-aware* component, changing the underlying paradigm from object modelling to activity-support modelling. Unfortunately, only specialists understanding both activity and software component approach concepts can achieve this. However, any DARE tool component, more or less finely defined, is ready to be used at the task abstraction level and can be brought in or removed from a task component by end-users thus evolving the specification of their activity-supports.
One more important point is that the evolution of an activity-support is realised by the users according to their emergent needs. Components are then crystallising the user’s experience that has been developed during the use of the system. This way and thanks to its reflectivity, DARE offers a support for the important property of experience crystallisation inside the activity’s artefacts, as it is underlined and developed in AT. It also offers the possibility to benefit from this experience by reusing these artefacts in other activities.
Following this open and reuse approach, DARE is linked to a components repository. The idea is that each component created or transformed is itself stored in the repository and available for reuse. Using DARE, the users will continually fill in the repository with their own components that are crystallising their experience. In order to help finding needed components, the repository offers some services like a criteria-search at the task abstraction level. This is only possible because the components are now activity-aware components.
Finally, it seems to be easier to compose or modify components rather than to create them from scratch. This is why DARE has also to provide some *bootstrap* components created in collaboration between DARE designers and domain specific specialists. For example, in the CSCL field that is our main domain of interest for using and testing DARE’s properties; these bootstrap components may be some exercises (tasks), a set of roles (teacher, student, expert…) and tools (shared whiteboard, editor, audio conference…). These components will be used to start pre-defined activity-supports, but will be transformed by users in order to specialize them for their particular needs.
**User level**
A user accesses to an activity-support through a standard Web browser thanks to a particular applet called *activity applet* (cf. Figure 5). This applet offers a representation of an activity-support according to the user’s role. This representation contains the set of available tools, a representation of the community (the subjects and their respective role) and mechanisms supporting some awareness properties. Each tool can be started in the user’s environment from the activity applet and is automatically configured for the subject according to its role. However, we would like to underline that this applet does not correspond to the final version we will use in DARE because we are still working with HCI specialists to create more usable versions.
The user environment reposes on a distributed architecture that is depicted in Figure 6. An activity applet is connected through the network to an *activity server* holding the global representation of each activity-support. Each component involved in the users environment has a corresponding instance in the server. For example, in Figure 6, we find a user named *greg* playing the *Teacher* role. The object *Teacher* associated to the user *greg* is an instance of the *Teacher* role in which the behaviour of a teacher is specified.
Our reflective approach introduces new problem to be held at the user level. We have to create a user environment where the support for activities and their associated meta-activities are cohabiting. The activity
corresponds to the performance of the task. At this level, the focus is on the realisation of object. The meta-activity corresponds to another but closely linked activity where users reflect about what are the task and its elements. The activity and the meta-activity respectively correspond to the active and expansive levels of activity described by Kuutti in [13].
For supporting these properties, part of each activity-support is a meta-activity-support used to access to the task definition level. This level is reached thanks to meta-level tools. The TaskTool linked to the Task applet represented in Figure 6 is a meta-level tool allowing the users to edit the meta-level of the activity-support, i.e. the type of the involved components. DARE makes no difference between meta-level tools and the other tools. Thus, the role played by a user also affects the way he will use a meta-level tool. In our example, only the Teacher role allows a user to use the TaskTool. This explains why greg has started a Task applet in its environment, and zave has not.
Moreover, as the roles and tools are specified at the meta-level, they are specified thanks to meta-level tools. Here we can feel the reflective properties of any activity-support offered by DARE: the meta-level tools are used to specify their own definition and use modalities. Figure 7 represents the Task applet that allows modifying the tools and roles specified in the task corresponding to the activity-support where it is used. This example shows how the Task applet corresponding to the client side of the TaskTool can be used to edit itself; the user asks for editing the TaskTool he’s actually using. One can notice that one of the other available actions for this user is the remove action. If the user removes the TaskTool from its task, its community will not be able to evolve the activity-support anymore.
Thus, it is possible to create a task that does not use meta-level tools. Such a task will be strongly constrained because the users involved in its corresponding activity-supports will not be allowed to evolve they working environment. In a learning scenario, this may be helpful, as sometimes teachers do not want their students to change the object or rules of a subtask they have to perform (e.g. an exercise)! At the opposite, introducing meta-level tools combined to negotiation tools allows a teacher to co-construct the learning environment with its students that then have the possibility to reflect on the meta-level of their activity. As we have already noticed in the introduction of this paper, this type of activity-support should be very useful in order to develop the student’s self reflective skills.
**Conclusion**
Developing a new generation of CSCL systems we have taken into account the contributions from the Activity Theory as a foundation for a meta-level architecture supporting cooperative activities. This provides a “milieu” where the software components representing tasks, tools or roles are immersed and tighten together into a common theoretical framework. A particular attention has been put on the support for continuous changes realized by the users and at the run-time, thus satisfying a deeper tailorability and the expansiveness of the human activities. This is achieved by providing a reflection mechanism both at the conceptual and implementation levels. This, combined with a modern software engineering approach (not totally developed here but presented in [5]) gives a solid technical framework for developing dedicated learning systems. This development is partially performed through our participation to the DIVILAB IST European project. We are generating a CSCL system dedicated to the needs of a distributed learning environment for experimental sciences and technologies.
However a lot of work still has to be done. At the composition level, we are further developing the set of tools for the referencing and cataloguing the components. Some dedicated components more tightly coupled with the DARE environment, some kind of DARElets (by analogy with the servlets), will be developed to support the bootstrapping of the future co-operative activities and to ease the integration of traditional applications such as databases and Workflow Management Systems already in use educational organisations. At the user level, we want to provide more CSCL domain-specific applets based on the underlying levels, such as organisation management or even course or curriculum design-support applets. We expect that educational agents like pedagogical designers, instructors, tutors, learners, etc could use the same kind of applications with different perspectives or viewpoints. It is a way to satisfy the need for a more reflective learning process.
Notes
1. The Workflow can briefly be defined as the automated *co-ordination, control, and communication* of people and computers work in the context of *organisational processes*, through software execution into a *network* of computers. For more see WFMC [22].
References
1. Bardram J., *Designing for the dynamics of cooperative work activities*, Proceedings of the ACM CSCW’98 conference, ACM Press, 1998, pp. 89-98.
2. Bedny G., Meister D., *The Russian theory of activity, Current Applications to Design and Learning*, Lawrence Erlbaum Associates Publishers, 1997, 430 p.
3. Bourguin G., Derycke A., *A Reflective CSCL Environment with Foundations Based on the Activity Theory*, Springer Verlag proceedings of ITS’2000, Fifth International Conference on Intelligent Tutoring Systems, Montreal, CANADA, 19-23 June 2000.
4. Bourguin G., Derycke A., *Meta Groupware Design for CSCL Environments*, ED-MEDIA 2000, AACE, Montreal, CANADA, 26 June-1st July 2000.
5. Bourguin G., *Un support informatique à l’activité coopérative fondé sur la Théorie de l’Activité : le projet DARE*, Ph.D. Thesis, Informatique, n° 2753, Université des Sciences et Technologies de Lille, France, 2000.
6. Bowkers, G; Leigh Star, S. Turner, W. Gasser, L. (1997). *Social science, technical systems and cooperative work: beyond the great divide*. Lawrence Erlbaum Associates, “Computer, cognition and work” series.
7. Carstensen, P. H. Schmidt, K. *Computer Supported Cooperative Work: new challenges to systems design*. To appears in *Handbook of Human Factors*, Kenji Itoh, Tokio, 1999 (23p)
8. Derycke, A. C. “Integration of the Learning Processes into the Web: Learning Activity centred Design and Architecture”. Webnet’98 conference, invited conference, Orlando, FL, USA, November 1998.
9. Derycke, A. Kaye, A.(1993).Participative modeling and design of collaborative learning tools in the CO-LEARN project. In G. Davis, B. Samways (eds), IFIP, Teleteaching 95 Conference, Trondheim, August 20-25,North-Holland, Amsterdam, , pp. 191-200.
10. Derycke, A. Viéville, C. (1994). Real-time multimedia conferencing system and collaborave learning. *Collaboration Dialogue Technologies in distance education*, Verdejo, F., Ceri, S. (eds), NATO ASI Series, Springer Verlag, Berlin, 1994, pp. 236-256.
11. Gifford, B. R. Eneydy, N.D. *Activity centered Design: Towards a theoretical framework for CSCL*. In Proceeding the CSCL’99 conference, December 12-15, 1999, pp 189-197.
12. Grabinger, S. *REAL Strategies and Distributed Learning*. EuroConference98, Aveiro, Portugal, September, 1998. Invited conference, http://eco.cudenver.edu/~scott_grabinger
13. Kuutti K., *The concept of activity as a basic unit of analysis for CSCW research*, Proceeding of the second ECSCW’91 conference, Klwers Academics Publishers, 1991, pp 249-264.
14. Morch, A. Mehandijev, N. *Tailoring as Collaboration: the Mediating Role of Multiple Representations and Applications Units*. “Computer Supported Cooperative Work” journal, vol9, 2000, Klwers Academic Publishers, pp75–100.
15. Nardi B. A., *Context and consciousness : activity theory and Human-Computer Interaction*. Eds., Cambridge, Ma : MIT Press, 1996.
16. Pea, R. D. *Distributed Multimedia Learning Environments: why and How?*. In Interactive learning Environments, vol. 2, Issue (2), 1992, pp 73-109.
17. Roschelle, J. Kaput, J. Stroup, W. M. Kahn.T. *Scalable Integration of Educational Software: exploring the Promise of Component Architecture*. http://www.jiime.open.ac.uk/98/6/roschelle-01.html .
18. Schmidt, K. Simone. C. *Mind the gap! Towards a unified view of CSCW*. In proceeding of COOP2000, Sophia Antipolis, France, 23-26 May 2000, INRIA (16 p).
19. Sorensen, E. K. *Intellectual Amplification through Reflection and Didactic Change in Distributed Collaborative learning*. In Proceeding the CSCL’99 conference, December 12-15, 1999, pp 582-589. http://kn.cilt.org/csc199
20. Szyperski, C. *Component Software Beyond Object-Oriented Programming*, ACM press Edition/ Addison Wesley, 1997.
21. Viéville C., Derycke A. (1998). Self-Organised Group Activities Supported by Asynchronous Structured Conversations . Proceedings of the IFIP conference on “Virtual Campus: trends for higher education, and training”. Madrid, Spain, November 1997, F. Verdjo, G.Davies (Eds), Chapman & Hall, London, 1998, pp 191-204.
22. Workflow Management Coalition, http://www.aiim.org/wfmc/. | <urn:uuid:2269782b-b101-4e43-8055-8f2ac65d2400> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 32,743 |
Documentation et bibliothèques
Bibliothèque ou... ?
Jean-Rémi Brault
Volume 40, Number 2, April–June 1994
URI: https://id.erudit.org/iderudit/1033451ar
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Association pour l'avancement des sciences et des techniques de la documentation (ASTED)
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0315-2340 (print) 2291-8949 (digital)
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Brault, J. (1994). Bibliothèque ou... ? Documentation et bibliothèques, 40 (2), 59–59. https://doi.org/10.7202/1033451ar
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Bibliothèque ou...?
Parle-t-on encore de la «bibliothèque»? L'enquête du professeur Marcel Lajeunesse, dont nous publions les résultats dans la présente parution, révèle que, du moins dans les collèges, on dissimule souvent cette réalité sous d'autres vocables. Pourtant, dans d'autres secteurs, on continue de donner ce nom à la collection de documents et de services qui sont offerts à diverses catégories d'usagers. Ainsi, on continue de parler de «bibliothèques municipales» ou de «bibliothèques publiques». Les universités, quant à elles, n'ont pas jugé opportun de nommer autrement leur «bibliothèque universitaire». Et les établissements scolaires, aussi bien ceux du niveau primaire que ceux du niveau secondaire, offrent les services de leurs «bibliothèques scolaires».
Pourquoi veut-on — ou voulait-on remplacera bibliothèque par le«centre de documentation» ou le «centredes médias» ou la «médiathèque», ou quoi encore? D'aucuns affirmeront que l'étiquette importe assez peu. C'est le contenu qui mérite l'attention. Or, justement, c'est le contenu qui a incité certaines personnes à proposer ces modifications. Puisque les collections de documents ne se limitaient plus aux livres, puisqu'on y trouvait une grande variété de documents audiovisuels et puisque, maintenant, les documents informatiques y font une entrée remarquée, ne faut-il pas donner à cette institution une étiquette qui permette d'englober tous ces types de documents? Si, étymologiquement, la bibliothèque rappelle le livre, le centre de documentation ou le centre des médias ou la médiathèque autorisent le regroupement de tous les types de documents, actuels ou futurs. C'est, du moins, le raisonnement qu'on entendait dans certains milieux.
Et pourtant... il se trouve que, par un juste retour des choses, plus on informatise la bibliothèque, plus on donne accès à des informations sur des supports autres que le papier, plus on affirme que l'avenir informationnel tirera sa substance d'un peu tous les types de documents, sauf des livres, et alors, plus on a tendance à revenir à cette ancienne dénomination. Car, de plus en plus, le vocable à la mode, c'est celui de la «bibliothèque virtuelle».
Et les rêveurs de penser qu'ils pourront organiser un encan pour offrir aux plus généreux et, sans doute aux plus rétrogrades, la plus grande partie de leurs collections de livres et même de documents audiovisuels, puisque, pensent-ils, ils sont tous périmés. L'avenir, continuent de rêver ces personnes, est réservé aux disques compacts, aux banques de données et tutti quanti.
Or, ils ont raison. Oui, tel est l'avenir. Il appartient aux disques compacts, aux banques de données. Mais, attention, à certaines conditions. Surtout, celle-ci: la bibliothèque virtuelle n'existera que si la bibliothèque existe et se développe. La bibliothèque virtuelle rentabilisera la bibliothèque, lui permettra d'atteindre son exploitation maximale. Il est évident que ce qui importe, ce n'est pas la quincaillerie utilisée ou utilisable, c'est la qualité du service documentaire qui est disponible pour toutes les personnes désireuses de s'y abreuver. Dans son magnifique volume intitulé Le pape des escargots, Henri Vincenot écrivait: «Ce qui compte, ce n'est ni le chandelier ni le cierge, ce n'est ni l'or ni la cire: ce qui compte, c'est la flamme du cierge». Dans la bibliothèque, virtuelle ou pas, ce qui compte, c'est la flamme documentaire, celle qui éclaire le chercheur, celle qui réchauffe aussi bien l'écolier avide de savoir que la personne âgée qui a conservé la gourmandise du livre, cette avidité qui offre, selon Montaigne, «un plaisir plus sûr et bien à nous».
Parle-t-on encore de bibliothèque? Il faut, bien sûr, qu'on en parle plus que jamais. Surtout, il semble bien que la nouvelle technologie, celle qui sera utilisée par l'autoroute électronique, permettra à la bibliothèque de donner la vraie mesure de ses virtualités. Elle mettra le chercheur, le grand chercheur universitaire comme le petit chercheur anonyme, en contact direct avec des sources extraordinaires d'information, souvent insoupçonnées, toutes plus riches les unes que les autres. Elle conduit invariablement au livre, dont le même Montaigne disait que «c'est la meilleure munition quej'aye trouvé à cet humain voyage».
Jean-Rémi Brault
59 | <urn:uuid:ee06fbf4-a62a-40d1-a384-07eeb26aa7bb> | HuggingFaceFW/finepdfs/tree/main/data/fra_Latn/train | finepdfs | fra_Latn | 5,459 |
March International Vini Catena Class I-USD hedged
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(Gültig für den gesamten Bericht)
Anlageziel
Traditioneller globaler Aktienfonds, der in börsennotierten Unternehmen entlang der gesamten Wertschöpfungskette von Wein (Weinkeller, Händler, Anbau, Produzenten von Komponenten, etc.) anlegt und dabei keinen Einschränkungen in Bezug auf Geografie oder Börsenkapitalisierung unterliegt. Der Referenzindex ist der MSCI World Local Currency Index.
Risikokennzahlen
Alpha -
Beta -
R² -
Information Ratio
-
Tracking Error -
Sharpe Ratio 0.72
Std. Abweichung 9.59
3 J. Risiko -
5 J. Risiko
-
10 J. Risiko -
Berechnungsgrundlage MSCI World PR LCL (wenn zutreffend)
Portfolio30 Apr 2018
Vermögensaufteilung (in
%)
Aktien
Anleihen
Cash
% Long
80.86
0.00
19.14
% Short
0.00
0.00
0.00
% Netto
80.86
0.00
19.14
Sonstige
0.00 0.00 0.00
Stammdaten
Fondsgesellschaft
Internet
Auflagedatum
Fondsmanager
NAV (30 Apr 2018)
Fondsvolumen
(Mio.)
Edmond de Rothschild
Asset Management
(Lux)
www.edmond-de- rothschild.com
15 Jul 2013
Francisco Javier Pérez
Fernández
Antonio López
Silvestre
149.99 USD
232.20 EUR
Morningstar Aktien Style Box™
% Akt Amerika
Europa
Asien
Sehr Groß
Wert
Anlagestil
Blend Wachs tum
Sektorengewichtung
h
Zyklisch
rRohstoffe
t y
Konsumgüter zyklisch
Finanzdienstleistungen
uImmobilien
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iTelekommunikation
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aTechnologie
k
Defensiv
sKonsumgüter nicht zyklisch
dGesundheitswesen
fVersorger
Domizil
Währung
UCITS
Ertragsverwendung
ISIN
Groß
Mittelgroß
Klein
Micro
Ø Marktkap.
(Mio.)
7.73
21.86
25.63
16.52
28.27
2659 EUR
% Akt
24.76
7.51
15.22
-
2.04
12.66
- -
12.66
-
62.58
62.58
- -
Luxemburg
USD
Ja
Thesaurierend
LU0704116010
2018-04-30
Einmalanlage
100,000
Weitere Anlagen
Rücknahme
Rücknahme
Verwaltungsgebühr p.a. (max)
Rücknahmegebühr
Depotbankgebühr
100,000
- -
1.25%
-
0.15%
ß
® | <urn:uuid:608bcd8b-23fd-4b40-923f-6aa509480cc4> | HuggingFaceFW/finepdfs/tree/main/data/deu_Latn/train | finepdfs | deu_Latn | 1,992 |
PATENTS
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2019
INHALT
Persönliches
– Bundespräsident Alexander Van der Bellen
– Bundesministerin Leonore Gewessler
– Präsidentin des Patentamtes Mariana Karepova
– Das Cover & der Künstler
Storys
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Impressum
Seit nunmehr 120 Jahren besteht das Österreichische Patentamt. Es gab wohl keine Situation in der Nachkriegszeit, die vergleichbar wäre mit jener, in der wir uns angesichts der Corona-Pandemie gerade befinden.
Es ist eine schwierige Zeit. Und wenn ich dieser schwierigen Zeit etwas abgewinnen kann, dann sind es vor allem zwei Dinge: Die gelebte Solidarität und der konstruktive Erfindergeist in unserem Land. Der Zusammenhalt aller Menschen, die in Österreich leben, ist groß. Wir schauen aufeinander und nehmen ganz gezielt Rücksicht auf jene, die besonders verletzlich sind. Alle tragen dazu bei – jede*r auf seine Weise –, dass Österreich gestärkt aus der Krise hervorgehen kann.
Auch tausende Wissenschaftler*innen und Tüftler*innen stellen gerade ihre ganze Kreativität und ihren Erfindergeist zur Verfügung. Ich denke da an Ventile für Beatmungsgeräte aus dem 3D-Drucker, um nur ein kleines Beispiel zu nennen. Dass uns dieser österreichische Erfindergeist auch weiterhin begleitet, das wünsche ich uns allen, und dem Patentamt sowieso.
Das Patentamt präsentiert sich heute als moderner öffentlicher Sektor: Nicht verstaubt. Nicht 08/15. Sondern ein guter Freund von kreativen, innovativen Menschen. Bitte weiter so.
Herzliche Gratulation zu „120 Jahre Österreichisches Patentamt“ und alles Gute für die Zukunft!
Wovon träumen Sie als Innovationsministerin?
Ich träume von einem klimaneutralen Österreich. Und 2040 wird das auch kein Traum mehr sein, sondern Wirklichkeit – das ist unser klares Ziel. Das Programm für die kommenden Jahre ist ambitioniert. Um die Weichen dafür zu stellen, haben wir – wie es uns die Wissenschaft sagt – zehn Jahre Zeit. Es ist eine Zeit, in der auch die Innovationskraft in Österreich stark gefragt sein wird. Es geht darum, etwa gemeinsam die Wende zu erneuerbarem Strom zu gestalten, umweltfreundliche Mobilität zu stärken und die Natur für unsere Kinder zu erhalten. Für vieles haben wir schon Lösungen, manches muss erst erdacht werden – und zwar als technische und soziale Innovation.
Was muss, Ihrer Meinung nach, noch erfunden werden?
Wissenschaft und Forschung leisten einen sehr umfassenden Beitrag zu unserer gesellschaftlichen Entwicklung und diese Vielfältigkeit gilt es zu fördern. Ob es um wirksame Medikamente gegen das Coronavirus oder um neue und nachhaltige Batterietechnologien geht, all diese Erfindungen leisten einen wichtigen Beitrag zu unserem täglichen Leben.
Was haben Sie gedacht, als Sie erfahren haben, dass Sie auch für das Patentwesen zuständig sein werden?
Das hat meine Neugierde geweckt. Von einer guten Idee bis zur Umsetzung ist es oft ein weiter Weg, den es sich aber lohnt zu gehen. Und es freut mich, dass nun mein Ressort dabei helfen kann.
Patentamtspräsidentin
Mariana Karepova
Wir haben uns für unseren Jahresbericht das Thema „Träume“ gegeben, lange bevor der Coronavirus aufgetaucht, zur Pandemie und zum Alptraum für so viele Menschen in so vielen Ländern wurde. Jetzt, Ende April, wenn ich diese Zeilen schreibe, sind unsere Leben von Quarantäne und Isolation bestimmt. Und ich frage mich: Passt unser Thema und unser Cover noch zum Lebensgefühl der Menschen? Das Land ist entschleunigt – mancherorts sogar erstarrt. Aber die Starre dauert nicht lange. Das Leben mit der Pandemie verändert sich. Die Menschen selbst verändern es.
Balkone werden zu Konzertbühnen. Aus der physischen Entfernung wird eine digitale, soziale Nähe. Und jeden Tag um 18:00 Uhr applaudieren die Menschen und machen sich
MUT
ist eine entscheidende Zutat, wenn man etwas schaffen möchte. 2019 war ein gutes Jahr für Mutige. Fast 11.000 Innovationen – Patents, Trademarks, Dreams – haben sie zum Patentamt getragen. In unserem Jahresbericht können wir Ihnen nur ein paar dieser 11.000 Geschichten erzählen. Geschichten von Menschen, die sich auf Neues eingelassen haben und dabei erfolgreich waren. Natürlich finden Sie in unserem Jahresbericht auch Zahlen. Jene aus Ihrem Bundesland, ebenso, wie die heimischer Erfindungen auf der ganzen Welt. Und Sie erfahren, wer Patentkaiser*in 2019 geworden ist.
Wir hoffen, dass Sie – trotz aller Umstände – 2020 ebenso mutig bleiben, wie Sie es bisher waren. Wir freuen uns darauf, noch viele Jahre Ihr Partner zu sein. Viel Spaß beim Lesen!
Emanuel Jesse hat Graphik Design an der Universität für angewandte Kunst in Wien studiert. Er entdeckte seine Leidenschaft für die Kunst durch klassisches Graffiti. Seine Arbeiten kann man unter anderem auf Wandgemälden entlang von Bahnlinien, in einem Theater oder am visuellen Design eines fünfstöckigen Gebäudes sehen. Er ist kein Minimalist, wenn es um die Größe seiner Werke geht. Seinen Stil bezeichnet er selbst als „contemporary street“ und wenn er nicht gerade zeichnet oder im Bereich Graphik Design arbeitet, verbringt er seine Zeit mit Reisen.
Das Cover für den diesjährigen Jahresbericht hat er gemeinsam mit Barbora Keherova, Art Director des Atelier Emanuel Jesse, gestaltet.
#AI ist auf Twitter der Top Hashtag des Jahres – so der „Innovation Report by Talent Garden Vienna“. Kein Wunder, denn Artificial Intelligence ist in aller Munde. Bei uns sogar im wörtlichen Sinne, wie 2019 beim Forum Alpbach: Dort hat AI zur Eröffnung der Technologiegespräche einen Cocktail für unsere Gäste gemixt. Und auch die Musik, die den Besucherinnen und Besuchern des Forums im alpinen Ambiente ins Ohr ging, stammte von einer AI, die vorab mit den Vorlieben der Gäste gefüttert wurde. (Die Musik hat allen sehr gut gefallen – beim Drink hingegen waren sich die Gäste einig: Der Mensch kann’s noch immer besser).
AI steckt in immer mehr Erfindungen – auch in Österreich. Die steigenden Patentzahlen in diesem Bereich sind dafür ein eindeutiger Beweis. So haben sich die österreichischen Patentanmeldungen für künstliche Intelligenz in der Zeit von 2011 bis 2017 mehr als verdreifacht. Eine ähnliche Entwicklung, wie in den USA, dem Land mit den meisten AI-Patentanmeldungen.
Die Gäste auf unserer AI-Party fragten sich, ob der Mensch bald überflüssig wird? „Diese Angst ist unbegründet“, sagt AI-Genie Sepp Hochreiter in Alpbach. Auf die Frage, was AI niemals können wird, antwortete er: „Zutiefst Menschliches, wie Empathie empfinden und Empathie zeigen, das wird eine künstliche Intelligenz wohl nie können.“
Für uns alle ist es noch immer utopisch und nicht wirklich vorstellbar: Künstliche Intelligenz (KI) am Steuer unseres fahrbaren Untersatzes. Für unsere Patentprüfer*innen hingegen gehören selbstfahrende Autos bereits zum Alltag.
Den Lead bei den Technologien rund ums autonome Fahren haben die USA übernommen, dennoch kann sich der Beitrag Österreichs sehen lassen. Laut einer Studie des Europäischen Patentamtes liegt Österreich, verglichen mit den anderen Ländern in der EU, auf Platz sieben.
Wir sehen viele tolle Erfindungen. Zwei Patente haben uns aber besonders begeistert: Die Ladestation des steirischen Start-ups Volterio, bei der es genügt, einfach draufzufahren, um das Fahrzeug mit Energie zu versorgen. Dadurch wird nicht nur das Fahren, sondern auch das Aufladen autonom.
Und eine Erfindung von ZKW: Nach den Auto-Scheinwerfern, die sich je nach Gegenverkehr automatisch auf- und abblenden, werden in dem niederösterreichischen Unternehmen gerade Lichtsysteme entwickelt, die ganze Zebrastreifen samt Haltelinien auf die Straße zaubern. So signalisiert die KI, dass sie jemanden über die Straße gehen lässt. In die Augen schauen kann man dem Auto ja nicht.
Wir werden länger leben. Immer länger. Mit großer Wahrscheinlichkeit werden wir im Alter von Alzheimer oder Parkinson betroffen sein, meint Charlotte Ohonin von NORGANOID. Mit ihrem Gerät können die Medikamente für solche neurologischen Erkrankungen am Gehirn konkreter Patientin*innen selbst getestet werden, ohne den Körper zu berühren. Dafür wird eine Miniatur des Organs in einem Miniaturlabor, einem flutischen Chip – und eben nicht im Körper –, hergestellt. Organ-on-Chip nennt sich die Technologie und wächst sich gerade zum Megatrend aus.
Ohonin nutzt menschliche Stammzellen, um das komplexe Gehirngewebe herzustellen. „Das Tolle an der ganzen Geschichte ist, dass man heutzutage schon Stammzellen aus allerlei Körperzellen gewinnen kann“, sagt sie. Statt Tierversuchen und Studien mit beliebigen Proband*innen macht man dann Medizin, maßgeschneidert für die tatsächlichen Patient*innen.
Nachahmer*innen sind auch für NORGANOID ein Thema. „Die gibt es überall. Vor allem in meinem Gebiet, der Mikrofluidik-Technologie“, sagt die Gründerin. Die Mikrofluidik beschäftigt sich mit dem Verhalten von Flüssigkeiten und Gasen auf kleinstem Raum. Sie erzählt dennoch gerne über ihr Projekt, weiß aber genau, wie viel sie preisgibt. Sie selbst hat den Patent Scheck genutzt, um die Services des Patentamtes in Anspruch zu nehmen: „Davon haben wir sehr profitiert“, erzählt sie. Und es wird auch nicht das einzige Patent bleiben.
Dass das Gerät von NORGANOID einmal breit eingesetzt wird, ist eine Vision, betont Charlotte. Mit ihr gemeinsam arbeitet ein starkes, ideenreiches Team, von dem man auch in Zukunft einiges erwarten kann. „Unser erstes Projekt wird nicht das einzige sein“, sagt Charlotte. Als Gründerin eines Start-ups ist sie davon überzeugt, dass das Österreichische Patentamt die erste Adresse bei Fragen zu geistigem Eigentum ist.
Ich weiß, wovon du träumst
Lieber Berge oder lieber Strand? Feines Entrecôte oder doch das Menü vom Campingkocher? Dr. Christoph Guger von g.tec kann unausgesprochene Vorlieben und Träume sichtbar machen. Das geht mit seinem patentierten Brain-Computer-Interface, das Hirnaktivitäten sehr genau beobachtet, analysiert und auswertet. „Bei manchen Tests wollen die Probanden am Ende das Ergebnis gar nicht wissen“, erzählt er. Verständlich. „Denn wenn das Foto von der eigenen Mutter im Ranking weit vor der Partnerin liegt, dann ist das keine gute Geschichte für den Frühstückstisch“, scherzt Guger.
Was nach einer Spielerei klingt, hat einen ernsten Hintergrund. Über die Computer-Hirn-Schnittstelle können Schlaganfallpatient*innen wieder ihre Finger bewegen, Prothesen steuern und vor allem: kommunizieren. „Das Erkennen von Sätzen, an die man denkt, funktioniert erschreckend gut“, sagt Guger. Allerdings, so erklärt er, funktioniert das nur mit einem Implantat. Mit Elektrodenhaube geht das nicht.
Und träumen? g.tec kann 18 verschiedene Formen in einem Traum erkennen. Auch wenn man sich selber nicht mehr erinnert. Die Gehirn-Computer-Schnittstelle kann mit Sicherheit sagen: Du hattest wieder den Traum vom Wald. Dass man sich irgendwann Träume aus der Cloud downloaden und träumen kann, glaubt Guger nicht. Eine traumlose Nacht hingegen ist für ihn nicht weit hergeholt. „Das Unterdrücken depressiver Gedanken scheint jedenfalls gut zu funktionieren“, sagt Guger.
Dass die Technologie nicht nur „lesen“, sondern auch „schreiben“ kann und was das alles mit der Gaming Industrie zu tun hat, lesen Sie auf www.patentamt.at/ich-weiss-wovon-du-traeumst
„BLACK FRIDAY“ FÜR ALLE?
Wir alle kennen den „Black Friday“. Der Begriff stammt aus den Vereinigten Staaten und läutet die jährliche Weihnachtseinkaufsaison in den USA ein. Günstige Angebote und Aktionen locken am Freitag nach Thanksgiving zahlreiche US-Amerikaner*innen in die Malls. Auch in Europa ist diese Preis-Aktion mittlerweile angekommen und verleiht dem Handel einen gewissen Eventcharakter.
2013 nutzte eine in Hongkong ansässige Firma das zu ihrem Vorteil und ließ den „Black Friday“ als nationale Wortmarke in Deutschland registrieren. Kurz darauf folgte eine Abmahnwelle, die Händler*innen ohne Lizenzverträge daran hindern sollte, mit dem Begriff „Black Friday“ zu werben. 2017 ließ dieselbe Firma zusätzlich eine internationale Black-Friday-Marke registrieren und beanspruchte damit auch den Schutz in Österreich. Die Verunsicherung bei den Händler*innen wuchs. Der österreichische Handelsverband wollte das laut Medienberichten so nicht hinnehmen und meldete 2018 selbst eine Wort-Bild-Marke beim Österreichischen Patentamt an. Ein regelrechter Wettkampf – Marke gegen Marke – begann. Der Streit ging durch die Medien und vor Gericht, wo er ein erstaunlich schnelles Ende fand. Denn das Gericht erklärte die Marke für nicht schutzwürdig. Ein erster Erfolg und wichtiges Signal für alle Händler*innen, die mit dem „Black Friday“ werben wollen.
Die ganze Geschichte finden Sie auf www.patentamt.at/black-friday
BREXIT und die wundersame Markenvermehrung
Was passiert nach dem BREXIT eigentlich mit einer Unionsmarke, also einer Marke mit Schutz in der ganzen EU?
Die Marke geht mit, ohne dass sie die EU verlässt. Das geht? Ja. Und zwar, weil aus einer Unionsmarke dann zwei Marken werden. Zusätzlich zur ursprünglichen Marke, mit Schutz in der EU, kommt eine britische Marke dazu. Die Unionsmarke gibt den Inhaber*innen dann weiterhin Schutz in der EU, allerdings exklusive Großbritannien. Dafür bekommen sie aber die britische Marke dazu. Als Markeninhaber*in muss man für diese wundersame Markenvermehrung gar nichts tun. Alles passiert automatisch. Der Schutz, für den man einst beim europäischen Amt für geistiges Eigentum (EUIPO) gezahlt hat, bleibt also uneingeschränkt aufrecht. Nur bei Unionsmarken, die angemeldet, aber noch nicht geprüft und nicht registriert sind, und in Fragen der Rechtsdurchsetzung wird man sich ab 2020 nicht mehr nur an das EUIPO halten können, sondern auch das UK Intellectual Property Office bemühen müssen.
Patente: Alles bleibt, wie es ist.
Und was passiert mit Patenten? Die einfache Antwort ist: Alles bleibt, wie es ist. Dank europäischem Patentübereinkommen hat der BREXIT keine Auswirkungen auf Patente – egal, ob erst angemeldet oder schon erteilt. Ihr UK-Patent bleibt Ihr UK-Patent.
Wie es um den Sonderfall „Einheitspatent“ steht und weitere wichtige Informationen zum Schutz des geistigen Eigentums in Großbritannien nach dem BREXIT lesen Sie auf unserer Website:
www.patentamt.at/brexit
SAVE STAATSPREIS
THE DATE PATENT
9. NOVEMBER 2020
CHECK LIST
ICH HABE EINE IDEE, WAS JETZT?
Ihre Idee lässt Sie nicht mehr los? Sie stecken Geld, Zeit und Herzblut hinein und machen aus ihr eine echte Innovation. Und Sie wollen darüber reden, aber Sie wollen nicht kopiert werden. Ein Dilemma. Hier ein paar Tipps zum Schutz Ihrer Idee:
Ohne Schutz bitte nicht weitererzählen und nicht veröffentlichen.
- Erzählen Sie nicht jedermann und jederfrau von Ihrer Innovation, bevor Sie sie angemeldet haben.
- Schließen Sie eine Geheimhaltungsvereinbarung vor Gesprächen mit Partner*innen, Lieferant*innen, Produzent*innen, Investor*innen etc. ab.
- Bei Kooperationen: Halten Sie fest, wer welche Teile entwickelt hat und regeln Sie die Rechte aus der Erfindung vertraglich.
- Gehen Sie mit Ihrer Innovation nicht in die Medien und veröffentlichen Sie sie nicht, bevor sie geschützt ist.
Wenn’s jetzt schnell gehen muss:
PRIO, die provisorische Patentanmeldung
www.patentamt.at/prio-anmeldung
FAST TRACK Marke
www.patentamt.at/fasttrackmarke
Holen Sie sich bis zu € 10.000 Förderung mit dem Patent Scheck
www.patentamt.at/patentscheck
Zuerst schützen, dann veröffentlichen – das gilt immer.
Ihre Innovation ist …
- technisch ➔ Ein Patent kommt in Frage.
- kreativ ➔ Dann ist ein Markenschutz das Richtige.
- eine mehrdimensionale Form oder ein Muster ➔ Dann kommen Design- und Markenschutz in Frage.
- etwas ganz anderes ➔ Das Urheberrecht schützt Literatur, Software, Tonkunst, bildende Kunst und Filme vor Nachahmung.
WIR BERATEN SIE GERNE!
Wir schauen uns mit Ihnen gemeinsam Ihr geistiges Eigentum an.
01 53424 | email@example.com | www.patentamt.at/discoverIP
WORAUF ACHTEN VOR DEM NÄCHSTEN PITCH?
Wer kümmert sich gerne um Kleinigkeiten, wenn man einer großen Idee nachgeht? Auf diese Dinge sollten Sie aber unbedingt achten, bevor Sie pitchen.
BEI TECHNISCHEN ERFINDUNGEN:
- Technische Details aus Pitch-Unterlagen entfernen oder
- vor dem Pitch mit der provisorischen Patentanmeldung absichern → online um nur € 50
BEI MARKEN:
- Marke vor dem Pitch anmelden: Am schnellsten geht das mit Fast Track – das dauert max. 10 Werktage.
BEI DESIGNS:
- Design vor dem Pitch anmelden. Spätere Anmeldung innerhalb von 12 Monaten ab Veröffentlichung ist zwar möglich. Es besteht aber die Gefahr, dass Mitbewerber*innen schneller anmelden.
FRAGEN? Wir sind für Sie da.
01 53424 | firstname.lastname@example.org
www.patentamt.at
AUCH WENN SIE SELBST DIE EIGENE IDEE PITCHEN ODER VERÖFFENTLICHEN: DIE CHANCE AUF EIN PATENT KANN DAMIT VERLOREN SEIN.
WAS BRAUCHE ICH FÜR EINE PATENTANMELDUNG?
Sie haben eine Erfindung. Diese Erfindung muss technisch und weltweit neu sein – darf also noch nicht veröffentlicht sein.
DAS BRAUCHEN WIR VON IHNEN:
- Antrag auf Patenterteilung
- Titel der Erfindung
- Beschreibung Ihrer Erfindung
- Anmelder*in der Erfindung (Name, Adresse)
- Patentansprüche
- Zusammenfassung der Erfindung
- Datum und Unterschrift
NICHT UNBEDINGT NOTWENDIG, ABER HILFREICH:
- Zeichnungen
Am besten online.
Was genau wollen Sie an Ihrer Erfindung schützen? Welche Kombination von Merkmalen macht die Erfindung aus?
Ihre Erfindung in wenigen Sätzen, die den Kern treffen.
Sie müssen Ihre Erfindung schnell präsentieren? Prioritätstag sichern!
Mit der provisorischen Patentanmeldung: www.patentamt.at/prio-anmeldung
FRAGEN? Wir sind für Sie da.
01 53424 | email@example.com | www.patentamt.at
KANN ICH MEIN COMPUTERPROGRAMM PATENTIEREN LASSEN?
Die Hauptfrage ist: Erzielt das Computerprogramm eine technische Wirkung?
Hier ein paar Beispiele:
→ Steuert meine Software Maschinen oder Roboter?
→ Verbessert sich die Speichereffizienz oder der Ressourcenbedarf durch meine Software?
→ Verschlüsselt oder komprimiert sie Bild-, Audio- oder Videodaten?
→ Liest meine Software Sensoren aus und wertet sie diese Daten aus?
JA
Dann gibt es eine Chance auf ein Patent. BEACHTEN SIE:
Weitere Voraussetzung ist: Ihre Innovation muss neu und erfinderisch sein.
Ihre nächsten Schritte können sein:
☐ Lassen Sie sich bei uns beraten
☐ Holen Sie sich den Patent Scheck
☐ Melden Sie ein Patent an
NEIN
Ein Patent ist leider nicht möglich. WAS KÖNNEN SIE TUN?
Dokumentieren Sie das Werk. Software unterliegt dem Urheberrecht.
☐ Hochladen ins Blockchain-Datenzertifizierungsservice auf mein.wko.at
TIPPS FÜR KOOPERATIVE PROJEKTE:
1. Nutzen Sie Geheimhaltungsverklärungen.
2. Halten Sie fest, wer Urheber*in welcher Teile der Software ist.
MARKE GUT, IMMER GUT
Immer gut und wichtig: Der Markenschutz fürs Logo geht auch für Software. Eventuell auch ein Designschutz für neue User-Interfaces mit Eigenart.
FRAGEN? Wir sind für Sie da.
01 53424 | firstname.lastname@example.org | www.patentamt.at
IST MEINE MARKE SCHÜTZBAR?
Eine Marke kann man einfach und schnell anmelden. Stellen Sie sich davor bitte folgende Fragen:
**Selbst-Check:**
Beschreibt die Marke meine Produkte und Dienstleistungen? (z.B. „Schuh“ für Schuhe)
- [ ] Ja [ ] Nein
Verwende ich Hoheitszeichen in der Marke? (z.B. Bundesadler, Staatsfahnen, EU-Logo)
- [ ] Ja [ ] Nein
Verwende ich Angaben zur Herkunft, obwohl das Produkt einen anderen Ursprung hat? (z.B. Tiroler Speck für ein Produkt aus Wien)
- [ ] Ja [ ] Nein
Marken dürfen unter anderem nicht rein beschreibend sein, nicht hauptsächlich aus Hoheitszeichen bestehen oder irreführende Hinweise über die Herkunft enthalten.
Eine Frage mit „JA“ beantwortet?
Dann wird Ihre Marke möglicherweise nicht registriert und damit auch nicht geschützt.
**Noch zum Checken:**
Welche Marken verwendet der Mitbewerb?
Sind sie meiner Marke ähnlich?
Albert Patent Bot kann Marken für Sie checken:
www.patentamt.at
Sie können selbst recherchieren:
seeip.patentamt.at
www.tmdn.org
Oder Profis vom Patentamt recherchieren für Sie:
www.patentamt.at/precheck-marke
FRAGEN? Wir sind für Sie da.
01 53424 | email@example.com | www.patentamt.at
WAS BRAUCHE ICH FÜR EINE MARKENANMELDUNG?
Zunächst einmal eine Marke, ein Logo, eine Signation ...
Dann geht der Rest ganz einfach und schnell.
Wir brauchen von Ihnen:
- Markendarstellung
- Anmelder*in der Marke (Name und Adresse)
- Markenform
- Branchen, für die Sie die Marke nutzen. Suchen Sie die passenden einfach aus unserem Verzeichnis aus: www.patentamt.at/nizzaklassen
Das bieten wir an:
Der schnellste Weg zur Marke:
FAST TRACK MARKE – max. 10 Werkstage
Online anmelden!
Das ist einfacher und billiger.
TIPP:
Ihre Möglichkeiten im Vergleich: Siehe „Sie wollen Ihre Marke anmelden?“
Wortmarke,
Wort-Bild-Marke,
Bildmarke,
Formmarke/3D-Marke oder körperliche Marke
Farbmarke,
Klangmarke,
Hologrammmarke,
Positionsmarke,
Mustermarke,
Bewegungsmarke,
Multimediamarke,
sonstige Marke zB Lichtsignale
Nicht sicher?
Wir helfen gerne!
FRAGEN? Wir sind für Sie da.
01 53424 | firstname.lastname@example.org | www.patentamt.at
AUF EINEN BLICK
IST IHRE MARKE EINZIGARTIG?
Bevor Sie Ihre Marke anmelden, ist es gut zu wissen, ob sie einzigartig und unterscheidbar ist. Das ist wichtig, weil Sie sich vom Markt abheben und nicht mit älteren Marken in Konflikt geraten wollen. Sie können selbst recherchieren*, oder sie überlassen das uns.
| 24H MARKENÄHNLICHKEITS-RECHERCHE | PRE CHECK MARKE |
|----------------------------------|----------------|
| Superschnell. Liste aller Marken in Österreich, die Ihrer Marke ähnlich sind. | Ausführlich. Liste aller Marken in Österreich, die Ihrer Marke ähnlich sind, inkl. Erklärung, worin die Ähnlichkeit besteht. Beurteilung der Schutzfähigkeit. |
| Für wen? | eher für Geübte geeignet | jede*n |
|----------|-------------------------|--------|
| Was kostet das? | ab € 105 | ab € 210 |
| Wie lange dauert’s? | 24 Stunden | 5 Werktage |
| Überblick über ältere idente oder ähnliche Marken in der Branche | ✓ | ✓ |
| Firmenbuch-recherche | ✓ | ✓ |
| Beurteilung der Schutzfähigkeit | | ✓ |
* Fragen Sie Albert Patent Bot auf www.patentamt.at. Er kann Ihre Marke checken. Oder durchsuchen Sie unser Online-Register seeip.patentamt.at
www.patentamt.at
SIE WOLLEN IHRE MARKE ANMELDEN?
DAS SIND DIE MÖGLICHKEITEN
| MARKE IN ÖSTERREICH | STANDARDANMELDUNG | FAST TRACK |
|---------------------|------------------|------------|
| Markenformen | alle Markenformen inkl. Multimediamarke | Wort-, Bild- und Wort-Bild-Marke |
| Wie viel kostet das? | ab € 280 | ab € 280 |
| optionale Ähnlichkeitsrecherche | ✓ | |
| Das Besondere daran | | Superschnell: max. 10 Werktage bis zur eigenen Marke |
| Bitte beachten! | Waren und Dienstleistungen frei formulierbar | Waren und Dienstleistungen aus Verzeichnis auswählen Bezahlen sofort bei der Anmeldung |
| INTERNATIONALE MARKE | |
|----------------------|------------------|
| Markenformen | alle Markenformen exkl. Multimediamarke |
| Wie viel kostet das? | ab € 678 |
| Das Besondere daran | Schutz in über 100 Ländern möglich |
| Bitte beachten! | Nationale Marke erforderlich |
| UNIONS-MARKE | |
|--------------|------------------|
| Markenformen | alle Markenformen |
| Wie viel kostet das? | ab € 850 |
| Das Besondere daran | Schutz in der gesamten EU |
| Bitte beachten! | Keine nationale Marke erforderlich |
Online Bonus € 20,-
www.patentamt.at
IST IHRE ERFINDUNG NEU?
Bevor Sie Ihre Erfindung zum Patent anmelden, ist es wichtig zu wissen, ob sie neu ist. Sie können selbst recherchieren* oder Sie überlassen das uns.
| STANDARD-RECHERCHE MIT ODER OHNE GUTACHTEN | FOKUS RECHERCHE | PATENT SCAN | PRE CHECK ERFINDUNGS-MELDUNG |
|-------------------------------------------|----------------|-------------|-------------------------------|
| Für wen? | eher für Geübte | jede*n | Studierende bei der Abschlussarbeit | Technologie Transfer Offices von Unis & FHs |
| Wie viel kostet das? | ab € 238 | ab € 1.080 | gratis | € 450 |
| Wie lange dauert’s maximal? | 4 Monate | 6 Wochen | 2 Monate | 2 Monate |
| Recherche zum Stand der Technik | ✔️ | ✔️ | ✔️ | ✔️ |
| Recherche zum Technologiefeld | | ✔️ | | ✔️ |
| Beurteilung zur Patentierbarkeit | | | | ✔️ |
| Bewertung der Ansprüche bezüglich Neuheit und erfinderischer Tätigkeit | ✔️ | Wenn Sie ein Gutachten bestellen | | ✔️ |
| Persönliche Beratung | | ✔️ | | |
Online Bonus € 20,-
* das geht auf at.espacenet.com/
SIE WOLLEN EIN PATENT ANMELDEN?
DAS SIND DIE MÖGLICHKEITEN
| PATENT IN ÖSTERREICH | STANDARD ANMELDUNG | PROVISORISCHE PATENT-ANMELDUNG | FAST TRACK ANMELDUNG | EUROPÄISCHE PATENT-ANMELDUNG | INTERNATIONALE ANMELDUNG (PCT) |
|----------------------|--------------------|---------------------------------|----------------------|-------------------------------|--------------------------------|
| Wie viel kostet das? | ab € 322 | € 50 | ab € 322 | ab € 1.475 | ab € 2.769 |
| Was ist inkludiert? | Anmeldedatum*, Recherche und Prüfung, ob neu und erforderisch | Anmeldedatum* | Anmeldedatum*, Recherche und Prüfung, ob neu und erforderisch | Anmeldedatum*, Recherche und Prüfung, ob neu und erforderisch | Anmeldedatum*, Recherche und Prüfung, ob neu und erforderisch |
| Online | SmartCard und Software des Europäischen Patentamtes erforderlich | nur online | nur online und mit SmartCard | | |
| Bitte beachten! | | Patentansprüche, Zusammenfassung später nachbringen Upgrade zu einer Standard Patentanmeldung innerhalb von zwölf Monaten möglich | Recherche innerhalb von vier Monaten | Schutz in über 40 Ländern möglich | Zusätzlich 18 Monate Zeit, Zielländer zu wählen Schutz in über 150 Ländern möglich |
Online Bonus € 20,-
* Das Anmeldedatum ist das offizielle Geburtsdatum Ihrer Erfindung. Geben Sie dieses Datum bei Anmeldungen in anderen Ländern bekannt und sie wird zeitlich so behandelt wie Ihre Erstanmeldung.
www.patentamt.at
STATISTICS
42 Erfindungsanmeldungen aus dem Burgenland.
164 Markenanmeldungen aus dem Burgenland.
Hot Spot Marke: Neusiedl am See
Hot Spot Erfindungen: Oberwart
Die Fachhochschule Burgenland GmbH hat ein Verfahren entwickelt, das es ermöglicht, aus Abwärme effizient elektrische Energie zu gewinnen. Das war neu und erfinderisch und wir haben dafür ein Patent erteilt.
Privileg 29/725 Kochkessel von Wolf Reichsritter Ponz von Engelshofen aus 1879
93 Erfindungsanmeldungen aus Kärnten.
245 Markenanmeldungen aus Kärnten.
Hot Spot Marke und Hot Spot Erfindungen: Klagenfurt (Stadt)
Die in Kärnten ansässige Schwing GmbH ist ein internationales Kompetenzzentrum für Stahl- und Maschinenbauteile. Sie schützt ihre Entwicklungen mit Patenten vor Nachahmer*innen. Ein weiterer Top-Patentanmelder in Kärnten ist die Springer Maschinenfabrik GmbH. Sie entwickelt innovative Lösungen für die Holzindustrie.
Privileg 37/140 Velocipede-Boot von Johann Eppel aus 1886
264 Erfindungsanmeldungen aus Niederösterreich.
866 Markenanmeldungen aus Niederösterreich.
Hot Spot Marke: Mödling
Hot Spot Erfindungen: Amstetten
Die ZKW Group GmbH ist mit ihren innovativen Lichtsystemen für Fahrzeuge Patent-Spitzenreiter in Niederösterreich. Auch bei den Markenanmeldungen steht das Unternehmen in Niederösterreich ganz vorne im Ranking.
Privileg 21/111 Rüben- und Kukuruz-Sämaschine von Eduard Kutzer aus 1871
642 Erfindungsanmeldungen aus Oberösterreich.
748 Markenanmeldungen aus Oberösterreich.
Hot Spot Marke: Linz (Stadt)
Hot Spot Erfindungen: Gmunden
Ganz vorne mit dabei mit Innovationen im Bereich der Kunststoffverarbeitung:
Die Engel Austria GmbH. Sie führt das Ranking in Oberösterreich an.
Die Hofer KG und die Liwest Kabelmedien GmbH zählen 2019 in Oberösterreich zu den Top Markenanmeldern – weiter so!
Privileg 32/1047 Gestell für eine Strohhutnähmaschine von Eduard Burkhardt und Johan Sax aus 1882
115 Erfindungsanmeldungen aus Salzburg.
460 Markenanmeldungen aus Salzburg.
Hot Spot Erfindungen: Salzburg-Umgebung
Hot Spot Marke: Salzburg (Stadt)
Die Firma ADRESYS – Adaptive Regelsysteme GmbH entwickelt intelligente Schutzsysteme für Prüfungen in elektrischen Hoch- und Mittelspannungsanlagen. In Salzburg gehört sie zu den Top-Patentanmeldern.
Das Salzburger Unternehmen Biogena Naturprodukte GmbH & Co KG hat nicht nur Nahrungsergänzungsmittel in ihrem Repertoire sondern auch zahlreiche Markenschutzrechte.
Privileg 46/3185 Salzmühle von Josef Achleitner aus 1896
463 Erfindungsanmeldungen aus der Steiermark.
718 Markenanmeldungen aus der Steiermark.
Hot Spot Erfindungen: Graz (Stadt)
Hot Spot Marke: Graz (Stadt)
Mit 118 erteilten Patenten ist die AVL List GmbH erneut Patent-Kaiser in der Steiermark.
Bei der G.L. Pharma GmbH wird das Thema Schutz ganz groß geschrieben – nicht nur gegen bakterielle Infektionen sondern mit dem Markenschutz auch vor Nachahmer*innen.
Privileg 46/3215 Zusammenlegbares Fahrrad von Johann Puch aus 1896
146 Erfindungsanmeldungen aus Tirol.
479 Markenanmeldungen aus Tirol.
Hot Spot Erfindungen: Innsbruck (Land)
Hot Spot Marke: Innsbruck (Land)
Die Tyrolit – Schleifmittelwerke Swarovski K.G. ist führend bei der Herstellung gebundener Schleif-, Trenn-, Bohr- und Abrichtwerkzeuge sowie von Maschinen für die Bauindustrie – und führend im Tirol-Ranking 2019. Auch ganz vorne dabei ist die INNIO Jenbacher GmbH & Co. OG. Das Unternehmen stellt innovative Industrie-Gasmotoren und Energieanlagen her.
Die Jungösterreich Zeitschriftenverlag GmbH & Co KG ist mit ihren zahlreichen Bildungsmedien in vielen Schulen vertreten – und auch im Markenranking in Tirol ganz vorn.
Privileg 44/3239 Velocipedeschlitten von Alois Haidacher aus 1894
189 Erfindungsanmeldungen aus Vorarlberg.
149 Markenanmeldungen aus Vorarlberg.
Hot Spot Erfindungen & Hot Spot Marke: Bregenz
In Vorarlberg hat die Julius Blum GmbH am meisten Patente angemeldet. Sie ist auf die Herstellung und den Vertrieb von Möbelbeschlägen spezialisiert.
Head Technology GmbH ist auch 2019 sportlich unterwegs und führt das Markenranking in Vorarlberg an.
Privileg 18/652 Druckzylinder für Baumwollspinnerei von Jakob Müller aus 1868
436 Erfindungsanmeldungen aus Wien.
1.852 Markenanmeldungen aus Wien.
Wien ist der **Markenhotspot** Österreichs. In keinem Bundesland gibt es so viele Markenanmeldungen wie in Wien. Von Österreicher*innen kamen 2019 die meisten europäischen Patentanmeldungen aus Wien.
**Hot Spot Erfindungen & Hot Spot Marke:** Wien (Stadt)
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1. The respective number of significant figures for the numbers 23.023, 0.0003 and 2.1 × 10 -3 are – (a) 5, 1, 2 (b) 5, 1, 5 (c) 5, 5, 2 (d) 4, 4, 2
figure. The surfaces of all media are parallel. If the emergent ray CD is parallel to the incident ray AB, we must have –
2. If the kinetic energy of a particle is increased by 300%, the momentum of the particle will increase by – (a) 20% (b) 200% (c) 100% (d) 50%
3. The pulleys and strings shown in the figure are smooth and of negligible mass. For the system to remain in equilibrium. The angle should be – (a) 0 0 (b) 30 0 (c) 45 0 (d) 60 0
4. A particle starting from rest falls from a certain height. Assuming that the acceleration due to gravity remain the same throughout the motion, its displacements in three successive half second intervals are S1, S2 and S3 then –
(a) S: S: S = 1: 5: 9 (b) S: S: S = 1: 3: 5
(c) S
1 2 3
1 2 3
1
: S: S = 9: 2: 3 (d) S: S: S = 1: 1: 1
5. The bulk modulus for an incompressible liquid is – (a) zero (b) unity (c) infinity (d) between 0 and 1
2 3
1 2 3
6. If n ˆ is a unit vector in the direction of the vector A then –
7. A transformer is employed to –
(a) convert A.C. into D.C. (b) Convert D.C. into A.C. (c) obtain a suitable A.C. voltage
(d) obtain a suitable D.C. voltage
8. As a result of change in the magnetic flux linked to the closed loop shown in the figure, an e.m.f. V volt is induced in the loop. The work done (in joule) in taking a charge Q coulomb once along the loop is – (a) QV (b) 2QV (c) QV/2 (d) zero
9. What is the acceleration of a projectile at its highest point –
(a) maximum (b) minimum (c) zero (d) g
10. A mass of 2kg is whirled in a horizontal circle by means of a string at initial speed of 5 revolution per minute. Keeping the radius constant, the tension in the string is doubled. The new speed is nearly – (a) 2.25 rpm (b) 7 rpm (c) 10 rpm (d) 14rpm
11. In a two dimensional motion, instantaneous speed v0 is a positive constant. Then which of the following is necessarily true?
(a) The average velocity is not zero at any time
(b) Average acceleration must always vanish
(c) Displacements in equal time intervals are equal
(d) Equal plane lengths are traversed in equal intervals.
12. A sphere of radius R has uniform volume charge density. The electric potential at a point (r < R) is –
(a) due to the charge inside a sphere of radius r only
(b) due to the entire charge of the sphere
(c) due to the charge in the spherical shell of inner and outer radii r and R, only
(d) independent of r.
13. A ball of mass 150 g, moving with an acceleration 20 m/s 2 , is hit by a force, which acts on it for 0.1 sec. The impulsive force is – (a) 0.5N (b) 0.1N (c) 0.3 N (d) 1.2 N
14. A ray of light passes through four transparent media with refractive indices 1, 2, 3 and 4 as shown in
(a)
1
=
2
(b)
2
=
3
(c) = (d) =
15. The meniscus of a liquid contained in one of the limbs of a narrow U – tube is held in an electromagnet with the meniscus in line with the field. The liquid is seen to rise. This indicates that the liquid is –
3 4
4 1
(a) ferromagnetic (b) paramagnetic (c) diamagnetic
(d) non – magnetic
16. A body of mass 3kg is under a constant force which causes a displacement s in meter in it, given by the relation 2 3 1 t s , where t is in second. Work done by
the force in 2 second is –
(a) 3/8J (b) 8/3J (c) 19/5J (d) 5/19J
17. Under a constant torque the angular momentum of a body changes from A to 4A in 4 second. The torque of the body will be – (a) 1A (b) ¼ A (c) 4/3 A (d) ¾ A
18. The kinetic theory of gases –
(a) explains the behaviour of an ideal gas
(b) describes the motion of a single atom or molecule
(c) relates the temperature of the gas with K.E. of atoms of the gas
(d) all of the above
19. An electric bulb marked 40 W and 200V, is used in a circuit of supply voltage 100V. Now its power is – (a) 10W (b) 20W (c) 40W (d) 100W
20. Two wires of same material and length but cross – sections in the ratio 1:2 are used to suspend the same loads. The extensions in them will be in the ratio of –
(a) 1:2 (b) 2 : 1
(c) 4:1 (d) 1 : 4
21. The moment of inertia of a disc of mass m and radius R about an axis, which is tangential to the circumference of the disc and parallel to its diameter is –
22.
The height at which the acceleration due to gravity becomes
g
9
(where g = the acceleration due to gravity on the surface of the earth) in terms of R, the radius of
the earth, is –
23. A thermodynamic system is taken from state A to B along ACB and is brought back to A along BDA as shown in the PV diagram. The net work done during the complete cycle is given by the area – (a) P1 ACBP2P1 (b) ACBB'A'A (c) ACBDA (d) ADBB'A'A
24. A man is watching two trains, one leaving and the other coming with equal speed of 4 m/s. If they sound their whistles each of frequency 240 Hz, the number of beats heard by man (velocity of sound in air = 320 m/s) will be equal to –
,
25. Two identical galvanometers are taken, one is to be converted into an ammeter and other into a milliammeter. Shunt of milliammeter compared to ammeter is –
(a) less (b) more (c) zero
(d) None of these
26. When a wave travels in a medium the particles displacement is given by the equation y = 0.03 sin (2t – 0.01 x), where x and y are in seconds. The wavelength of the wave is –
(a) 200m (b) 100 m (c) 20 m
(d) 10m
27.
28.
The value of current I
in the circuit shown in figure is –
(a) 1.8A (b) 0.8A (c) 0.2A (d) 1.6A
The oscillating
electric and magnetic
field vectors of electromagnetic wave are oriented along –
(a) the same direction and in phase
(b) the same direction but have a phase difference of 90 0
(c) mutually perpendicular directions and are in phase
(d) mutually perpendicular directions but has a phase difference of 90 0
29. A particle of mass 10g is kept on the surface of a uniform sphere of mass 100 kg and radius 10cm. Find the work to be done against the gravitational force between them to take the particle far away from the sphere (Take G = 6.67 × 10 -11 Nm 2 /kg 2 ) (a) 3.33 × 10 -10 J (b) 13.34 × 10 -10 J (c) 6.67× 10 -10 J -9
30. If the cold junction of a thermo – couple is kept at 0 0 C and the hot junction is kept at 7 0 C then the relation between neutral temperature (Tn) and temperature of inversion (Ti) is – (a) Tn = 2Ti (b) Tn = Ti – T (c) Tn = Ti + T (d) Tn = Ti/2
(d) 6.67 × 10 J
31. An engine has an efficiency of 1/6. When the temperature of sink is reduced by 62 0 C, its efficiency is doubled. Temperature of the source is – (a) 37 0 C (b) 62 0 C (c) 99 0 C (d) 124 0 C
32. In a compound microscope, the intermediate image is – (a) virtual, erect and magnified
(b) real, erect and magnified
(c) real, inverted and magnified
(d) virtual, erect and reduced
33. Let Ea be the electric field due to a dipole in its axial plane distant and Eq be the field in the equatorial plane distant ' , then the relation between Ea and Eq will be –
(a) E = 4E
(b) E = 2E
(c) E = 2E
(d) E
a
q
q
a
a
q
q
a
= 3E
34. The capacitance between points P and Q in circuit shown in figure is –
(a) 1F (b) 1.5F
(c) 9F (d) 6.75F
35. Two coherent monochromatic light beams of intensities I and 4 I are superimposed. The maximum and minimum possible intensities in the resulting beam are– (a) 5Iand I (b) 5I and 3I (c) 9I and I
(d) 9I and 3I
36. When an electron jumps from the fourth orbit to the second orbit, one gets the –
(a) second line of Lyman series
(b) second line of Paschen series
(c) second line of Balmer series
(d) first line of Pfund series
37. Solar radiation emitted by sun resembles that emitted by a black body at a temperature of 6000K. Maximum intensity is emitted at a wavelength of about 4800 Å. If the sun were to cool down from 6000 K to 3000K, then the peak intensity would occur at a wavelength – (a) 4800 Å (b) 9600 Å (c) 7200 Å (d) 6400 Å
38. A uniform magnetic field acts at right angles to the direction of motion of electron. As a result, the electron moves in a circular path of radius 2 cm. If the speed of electron is doubled, then the radius of the circular path will be – (a) 2.0cm (b) 0.5cm (c) 4.0 cm (d) 1.0cm
39. A photoelectric cell is illuminated by a point source of light I m away. When the source is shifted to 2m, then –
(a) number of electrons emitted is a quarter of the initial number
(b) each emitted electron carries one quarter of the initial energy
(c) number of electrons emitted is half the initial number
(d) each emitted electron carries half the initial energy.
40. A hollow cylinder has a charge q coulomb within i. If is the electric flux in units of voltmeter associated with the curved surface B, the flux linked with
the plane surface A in units of voltmeter will be –
41. Two flat circular coils have a common center, but their planes are at right angles to each other. The inner coil has 150 turns and radius of cm. The magnitude of the resultant magnetic induction at the common centres of the coils when a current of 200 mA is sent through each of them is – (a) 10 -3 Wb/m 2 (b) 2 × 10 -3 Wb/m 2 (c) 5 × 10 -3 Wb/m 2 (d) 7 × 10 -3 Wb/m 2
42. The cathode of a photoelectric cell is changed such that the work function changes from W1 to W2 (W2 > W1). If the current before and after changes are I1 and I2, all other conditions remaining unchanged, then (assuming hv > W2) – (a) I1 = I2 (b) I1 < I2 (c) I1 > I2 (d) I1 < I2 < 2 I1
43. Optical fibres transmit light along its axis, by the process of –
44. When a p – n junction diode is reverse biased the flow of current across the junction is mainly due to – (a) diffusion of charges (b) drift of charges (c) depends on the nature of material (d) both drift and diffusion of charges
45. If in a p – n junction diode, a square input signal of 10V is applied as shown
(a) total internal reflection
(b) refraction
(c) interference
(d) diffraction
Then the output signal across RL will be –
XB are the mole fraction of the solute and the solvent respectively?
46. The value of Planck's constant is 6.63 ×10 -34 Js. The velocity of light is 3.0 × 10 8 m s -1 . Which value is closest to the wavelength in nanometers of a quantum of light with frequency of 8 × 10 15 s -1 ? (a) 5 × 10 -18 (b) 4 × 10 1 (c) 3 × 10 7 (d) 2 × 10 -25
47. Activation energy of the reaction is –
(a) the energy released during the reaction
(b) the energy evolved when activated complex is formed
(c) minimum amount of energy needed to overcome the potential barrier
(d) the energy needed to form one mole of the product 48. Which of the following order is wrong?
(a) NH3 < PH3 < AsH3 – Acidic
(c) Al2O3 < MgO < Na2O < K2O – Basic
(b) Li < Be < B < C – IE1
(d) Li + < Na + < K + < Cs + - Ionic radius
50. The reaction C6H5N2 + Cl with CuCl gives – (a) C6H5Cl (b) C6H6 (c) C6H5 – C6 H5 (d) C6H4Cl2
49. A compound of a metal ion M x + (Z = 24) has a spin only magnetic moment of 15 Bohr Magnetons. The number of unpaired electrons in the compound are – (a) 2 (b) 4 (c) 5 (d) 3
51. Which of the following ion does not have bond order of 2.5?
52. An ideal gas expands in volume from 1 × 10 -3 to 1× 10 -2 m 3 at 300 K against a constant pressure of 1 × 10 5 Nm 2 . The work done is –
(a) 270 kJ (b) – 900 kJ (c) – 900 J (d) 900 kJ
On the basis of the information available from the reaction
2
1
4
3
3 2
2
827,
3
mol kJ
G O Al
O A
of O
, the minimum e.m.f. required to carry out electrolysis of Al
2
2 3
O is (F = 96500 C mol
-1 )
(a) 4.28V (b) 6.42V (c) 8.56V
(d) 2.14V
54. Iron sulphide is heated in air to form A, an oxide of sulphur. A is dissolved in water to give an acid. The basicity of this acid is – (a) 2 (b) 3 (c) 1 (d) zero
55. Which of the following cannot be made by using Williamson's synthesis?
(a) Methoxybenzene (b) Benzyl p – nitrophenyl ether (c) Methyl tertiary butyl ether (d) Di – tert – butyl ether
56. Solubility of a substance which dissolves with a decrease in volume and absorption of heat will be favoured by –
(a) High P and High T (b) Low P and Low T
(c) High P and Low T (d) Low P and High T
57. Which of the following is an expression of Raoults law if PA is the partial pressure of the solvent in a solution. P 0 A is the partial pressure of pure solvent and if XA and
(I) Sn 4+ + 2e Sn 2+ ; E 0 = + 0.15 V
58. Standard potentials (E 0 ) for some half – reactions are given below:
(II) 2Hg
2+
+ 2eHg
2
; E
0
= 0.92 V
(III) PbO2 + 4H + + 2e Pb 2+ + 2H2O; E 0 = + 1.45V based on the above, which one of the following statements is correct?
2
(a) Sn 4+ is a stronger oxidizing agent than Pb 4+
(c) Pb 2+ is a stronger oxidizing agent than Pb 4+
(b) Sn 2+ is a stronger reducing agent than Hg2 2+
(d) Pb 2+ is a stronger reducing agent than Sn 2+
59. A metal which is not affected by conc. H2SO4, HNO3 or alkalies forms a compound X. This compound X can be used to give a complex which finds its application for toning in photography. The metal is –
(a) Au (b) Ag
(c) Hg
(d) Cu
60. Phenol on reaction with Br2 in non – polar aprotic solvent furnishes –
(a) 2, 4, 6 – Tribromophenol (b) p-Bromophenol
(c) o – and p – Bromophenol (d) m- bromophenol
61. The rate of forward reaction is two times that of the reverse reaction at a given temperature and identical concentration. Kequilibrium is – (a) 0.5 (b) 1.5 (c) 2.5 (d) 2.0
62. A metallic crystal crystallizes into a lattice containing a sequence of layers AB AB AB …. Any packing of spheres leaves out voids in the lattice. What percentage of volume of this lattice is empty space?
(a) 74% (b) 26% (c) 50% (d) none of these 63. Sodium thiosulphate, Na2S2O3. 5 H2O is used in photography to –
(a) Reduce the silver bromide grains to metallic silver
(b) Convert the metallic silver to silver salt
(c) Remove undercomposed AgBr as soluble silver
thiosulphate complex.
(d) Remove reduced silver.
64. Which among the following factors is the most important in making fluorine the strongest oxidizing halogen?
(a) Hydration enthalpy (b) Ionization enthalpy
(c) Electron affinity
(d) Bond dissociation energy
65. - D – Glucose and - D – glucose differ from each other due to difference in one carbon with respect to its–
(a) Size of hemiacetal ring (b) number of OH groups
(c) Configuration
(d) Conformation
66. The Kap of CuS, Ag2S and HgS are 10 -31 , 10 -44 and 10 -54 respectively. The solubility of these sulphides are in the order –
(a) Ag S > CuS > HgS (b) AgS > HgS > CuS
(c) HgS > Ag
2
2
2
S > CuS (d) CuS > Ag S > HgS
67. In which of the following Tyndall effect is not observed?
(a) Suspensions (b) Emulsions (c) Sugar solution (d) Gold sol.
53.
68. The most electropositive metals are isolated from their ores by –
(c) Removes poisonous gases of the atmosphere by reacting with them
(a) High temperature reduction with carbon
(b) Self reduction
(c) Thermal decomposition
(d) Electrolysis of fused ionic salts
69. The hypothetical complex chloro diaquatri – amminecobalt (III) chloride can be represented as – (a) [CoCl(NH3)3(H2O)2]Cl2 (b) [Co(NH3)3(H2O)Cl3] (c) [Co(NH3)3 (H2O)2Cl] (d) [Co(NH3)3(H2O)3]Cl3
70. Which of the following is a polyamide molecule? (a) Terylene (b) Rayon (c) Nylon–6 (d) Polystyrene
71. The electronegativities of F, Cl, Br and I are 4.0, 3.0, 2.8, 2.5 respectively. The hydrogen halide with a high percentage of ionic character is – (a) HF (b) HCl (c) HBr (d) HI
72. The pH of a solution is increased from 3 to 6; its H + ion concentration will be –
(a) reduced to half
(b) doubled
(c) reduced by 1000 times (d) increased by 1000 times
73. The first ionization energies of alkaline earth metals are higher than those of the alkali metals. This is because –
(a) There is an increase in the nuclear charge of the alkaline earth metals
(b) There is a decrease in the nuclear charge of the alkaline earth metals
(c) There is no change in the nuclear charge
(d) None of the above
74. Identify the statement that is not correct as far as structure of diborane is concerned –
(a)
There are two bridging hydrogen atoms and four terminal hydrogen atoms in diborane
(b) Each boron atom forms four bonds in diborane
(c) The hydrogen atoms are not in the same plane in diborane
(d) All, B – H bonds in diborane are similar
75. Which of the following is correct order of acidity?
(a) HCOOH > CH COOH> ClCH COOH>
C
3
2
2
H COOH
(b) ClCH2COOH > HCOOH > CH3COOH > C2H5COOH
5
(c) CH3COOH > HCOOH > ClCH2COOH > C2H5COOH
76. 12 gm of Mg (atomic mass 24) will react completely with hydrochloric acid to give –
(d) C2H5COOH > CH3COOH > HCOOH > ClCH2COOH
(a) One mol of H (b) ½ mol of H (c) 2/3 mol of O
(d) both ½ mol of H
2
2
2
2
and ½ mol of O
77. The enthalpy of formation for C2H4 (g) CO2(g) and H2O (I) at 25 0 C and I atm pressure are 52, - 394 and – 286 kJ mol -1 respectively. The enthalpy of combustion of C2H4(g) will be –
(a) + 1412 kJ mol
-1
2
(b) – 1412 kJ mol
-1
(c) 141.2kJ mol
-1
(d) – 141.2 kJ mol -1
78. What will be the e.m.f. for the given cell Pt |H2(P1) |H + (aq) |H2(P2)| Pt
(d) None of these
79. Ozone is an important constituent of stratosphere because it –
(a) Destroys bacteria which are harmful to human life
(b) Prevents the formation of smog over large cities
(d) Absorbs ultraviolet radiation which is harmful to human life
80. Which of the following products is formed when benzaldehyde is treated with CH3MgBr and the addition product so obtained is subjected to acid hydrolysis? (a) A secondary alcohol (b) A primary alcohol (c) Phenol (d) tert – Butyl alcohol
81. In which of the following pairs, there is greatest difference in the oxidation number of the underlined elements?
(a) NO andN O
(c) N2O and NO
(d) SO2 and SO3
2
2 4
(b) P2O5 and P4O10
82. The boiling point of a solution of 0.11 g of a substance in 15 g of ether was found to be 0.1 0 C higher than that of pure ether. The molecular weight of the substance will be (Kb = 2.16 0 K kg mol -1 ) (a) 148 (b) 158 (c) 168 (d) 178
83. Which one of the following is an example of homogenous catalysis?
(a) Haber's process of synthesis of ammonia
(b) Catalytic conversation of SO2 to SO3 in contact process
(c) Catalytic hydrogenation of oils
(d) Acid hydrolysis of methyl acetate
84. The decomposition of a substance follows first order kinetics. Its concentration is reduced to 1/8 th of its initial value in 24 minutes. The rate constant of the decomposition process is –
85. The electronic configuration of elements A, B and C are [He] 2s 1 , [Ne] 3s 1 and [Ar] 4s 1 respectively. Which one of the following order is correct for IE1 (in kJ mol -1 ) of A, B and C?
(a) A > B > C (b) C> B > A (c) B > C > A
(d) C > A > B
86. An element (X) forms compounds of the formula XCl3, X2O5 and Ca3X2 but does not form XCl5. Which of the following is the element X?
(a) B (b) Al
(c) N
(d) P
87. Which metal is present in brass, bronze and German silver?
(a) Zn (b) Mg
(c) Cu
(d) Al
88. Both geometrical and optical isomerisms are shown by–
(a) [Co(en) Cl ]
+
(b) [Co(NH) Cl]
2+
(c) [Co(NH
2 2
3 5
3 4 2
(d) [Cr(ox)3]
) Cl ]
+
3-
89. Which one of the following is most reactive towards nucleophilic substitution reaction?
(a) CH = CH – Cl
(c) CH
2
(b) C6H5Cl
3
2
2
CH = CH – Cl (d) ClCH – CH = CH
90. Which of the following is strongest Lewis base? (a) F d OH c NH b CH ) ( ) ( ) ( 2 3
91. The cell as a basic unit of structure of living things was discovered by –
(a) Aristotle
(b) Robert Hooke
(c) Schleiden and Schwann
(d) Gregore Mendel
92. What is the similarity between gymnosperms and angiosperm?
(a) Phloem of both have companion cells.
(b) Endosperm is formed before fertilization in both
(c) Grown in artificial medium after hybridization in the field.
(c) Origin of ovule and seed is similar in both
(d) Both have leaves, stem and roots.
93. Fibrous root system is better adopted than tap root system for –
(a) transport of organic matter
(b) absorption of water and minerals
(c) storage of food (d) anchorage of plant to soil 94. Element necessary for middle lamella is –
(a) Ca (b) Zn
(c) K
(d) Cu
95. Recombination of genes occur at –
(a) prophase in mitosis (b) prophase I in meiosis
(c) prophase II in meiosis (d) metaphase II in meiosis
96. Proton pumps in the plasma membranes of plant cells may –
(a) generate a membrane potential that helps drive cations into the cell through their specific carriers
(b) be coupled to the movement of K + into guard cells
(c) drive the accumulation of sucrose in sieve – tube members
(d) be involved in all of the above
97. The Z – scheme refers to –
(a) The type of photosynthesis occurs in plants found in areas with minimal precipitation.
(b) The pattern of grana within the chloroplasts of photosynthetic plants.
(c) The carbon – fixation process which is also known as the Calvin cycle.
(d) An energy diagram for the transfer of electrons in the light reactions of photosynthesis in plants.
98. Which one of the following statement regarding auxin is/are correct?
(a) IAA and IBA are natural but NAA, 2, 4 – D and 2, 4, 5 – T are synthetic auxins.
(b) IAA and NAA are natural but IBA, 2, 4, 5 – T and 2, 4 – D are synthetic auxin.
(c) NAA and 2, 4, 5 – T are natural but IAA, IBA and 2, 4 – D are synthetic auxins.
(d) IAA, NAA, IBA, 2, 4 – D and 2, 4, 5 – T are synthetic auxins.
99. Male gametes in angiosperms are formed by the division of –
(a) generative cell
(b) vegetative cell
(c) microspore mother cell (d) megaspore mother cell
100.In a cross between AABB × aabb, the ratio of F2 genotypes between AABB, AaBB, Aabb and aabb would be –
(a) 9:3:3:1 (b) 2:1:1:2 (c) 1:2:2:1 (d) 7:5:3:1
101.In negative operon –
(a) co-repressor binds with repressor
(b) co-repressor does not bind with repressor
(c) co-repressor binds with inducer
(d) cAMP have negative effect on lac operon
102.Which of the following does not have stomata? (a) Hydrophytes (b) Mesophytes (c) Zerophytes (d) Submerged hydrophytes
103.Which of the following is pair of bio-fertilizers?
(a) Azolla and BGA
(b) Nostoc and legumes
(c)
Rhizobium and grasses (d)
Salmonella and
E.coli
104.Transgenic plants are the ones:
(a) generated by introducing foreign DNA into a cell and regenerating a plant from the cell.
(b) Produced after protoplast fusion in artificial medium
(d) Produced by a somatic embryo in artificial medium 105. Montreal protocol aims at –
(a) Biodiversity conservation
(b) Control of water pollution
(c) Control of CO2 emission
(d) Reduction of ozone depleting substances
106.The basis of karyotaxonomy is –
(a) Number of nucleoli
(b) Sedimentation rate of ribosomes
(c) Chromosome banding (d) Chromosome number
107.In Chlorophyceae, sexual reproduction occurs by –
(a) isogamy and anisogamy
(b) isogamy, anisogamy and oogamy
(c) oogamy only
(d) anisogamy and oogamy
108.Velamen is found in –
(a) roots of Screwpine
(b) aerial and terrestrial roots of orchids
(c) leaves of Ficus elastica
(d) only aerial roots of orchids
Collenchyma differs from parenchyma in having –
(a) living protoplasm
(b) Cellulose walls
(c) vacuoles
(d) pectin deposits at corners
110.Which of the following is not an aromatic amino acid? (a)valine (b) Tyrosine (c) Phenylalanin (d) Tryptophan
111.Aquaporins are –
(a) Cytoplasmic connections between cortex cells.
(b) Openings in the lower epidermis of leaves through which water vapour escapes
(c) Openings into root hairs through which water enters
(d) Water specific channels in membranes that may regulate the rate of osmosis.
112.Which one is a C4 – plants?
(a) Papaya (b) Pea (c) Potato (d) Maize/Corn
113.Which of the following is an important intermediate found in all the types of respiration?
(a) Acetyl CoA (b) Pyruvic acid (c) Oxaloacetate (d) Tricarboxylic acid
114. Haploid plant cultures are got from –
(a) Leaves (b) root tip (c) pollen grain (d) buds
115.In the DNA molecule –
(a) the total amount of purine nucleotides and pyrimidine nucleotides is not always equal
(b) there are two strands which run parallel in the 5' 3' direction
(c) the proportion of adenine in relation to thymine varies with the organism
(d) there are two strands which run anti – parallel one in 5' 3' direction and other in 3' 5'
116.Which one among the following chemicals is used for causing defoliation of forest trees?
(a) Phosphon – D
(b) Malic hydrazide
(c) 2, 4 – dichlorophenoxy acetic acid (d) amo - 1618
117.If the forest cover is reduced to half, what is most likely to happen on a long term basis?
(a) Tribals living in these areas will strave to death
(b) Cattle in these and adjoining areas will die due to lack of fodder
(c) Large areas will become deserts
(d) Crop breeding programmes will suffer due to a reduced availability of variety of germplasm
118.Major aerosol pollutant in jet plane emission is – (a) Sulphur dioxide (b) Carbon monoxide
109.
(c) Methane
(d) Fluorocarbon
119.A renewable exhaustible natural resource is –
(a) Coal (b) Petroleum
(c) minerals (d) forest
133.When a photosynthetic plant is transferred to an atmosphere of enriched O2, its rate of –
120.Two animals which are the members of the same order must also be the members of the same: (a) Class (b) Family (c) Genus (d) Species
121.Sexual reproduction in Spirogyra is an advanced feature because it shows –
(a) Physiologically differentiated sex organs
(b) Different sizes of motile sex organs
(c) Same size of motile sex organs
(d) Morphologically different sex organs
122.Hypanthodium is –
(a) thalamus (b) fruit (c) inflorescence (d) ovary 123. Which of the following plant shows multiple epidermis?
(a) Croton(b) Allium (c) Nerium(d) Cucurbita
124. Four daughter cells formed after meiosis are –
(a) genetically similar
(b) genetically different
(c) anucleate
(d) multinucleate
125.In an experiment, mature leaves on the plant were enclosed for a fixed amount of time in a transparent bag that had radioactive CO2. In which part of the plant will maximum radioactivity be found after some time?
(a) Actively growing leaves
(b) Guard cells of all the leaves (c) In mature leaves
(d) Senescing leaves and roots
126.The closely related morphologically similar sympatric populations, but reproductively isolated, are designated as –
(a) clines (b) demes (c) clones (d) sibling species
127.
128.
Which one of the following insecticides is more stable in the environment?
(a) DDT (b) Diazinon (c) Camphechlor (d) Malathion
If by radiation all nitrogenase enzymes are inactivated, then there will be no –
(a) fixation of nitrogen in legumes
(b) fixation of atmospheric nitrogen
(c) conversion from nitrate to nitrite in legumes
(d) conversion from ammonium to nitrate in soil
129.Which one of the following is an example of Ex – situ conservation?
(a) Wildlife sanctuary
(b) Seed bank
(c) Sacred groves
(d) National park
130.The class of enzymes that catalyze the removal of a group from a substrate without addition of water, leaving double bonds, is –
(a) Transferases (b) Dehydrogenases (c) Hydrolases (d) Lyases
131.The main organelle involved in modification and routing of newly synthesized proteins to their destinations is –
(a) chloroplast (b) mitochondria (c) Lysosome
(d) endoplasmic reticulum
132.Which of the following statements about nitrogen fixation is false?
(a) Nitrogenase is only catalytic under anaerobic conditions.
(b) The energy for nitrogen fixation can be provided by either photosynthesis or respiration.
(c) In nitrogen fixation, nitrogen is reduced by the addition of three successive parts of hydrogen atoms.
(d) Most nitrogen fixing microbes are aerobic.
(a) Photosynthesis would increase.
(b) Photosynthesis would decrease.
(c) Respiration would decrease.
(d) Osmosis would increase.
134.Incomplete oxidation of glucose into pyruvic acid with several intermediate steps is known as –
(a) TCA – pathway
(b) Glycolysis
(c) HMS – pathway
(d) Krebs cycle
135.Common enzyme in glycolysis and pentose phosphate pathways is –
(a) hexokinase (b) aconitase
(c) fumarase
(d) dehydrogenase
136.Bacteria lack alternation of generation because there is–
(a) neither syngamy nor reduction division
(b) distinct chromosomes are absent
(c) no conjugation
(d)
no exchange of genetic material
137.Which one of the following categories of animals, is correctly described with no single exception in it?
(a) All sponges are marine and have collared cells
(b) All mammals are viviparous and possess diaphragm for breathing
(c) All bony fishes have four pairs of gills and an operculum on each side
(d) All reptiles posses scales, have a three chambered heart and are cold blooded (poikilothermal).
Cilia, Flagella and Microvilli are associated with the –
(a) connective tissue
(b) Epithelial tissue
(c) Nervous tissue
(d) Muscular tissue
139.Which of the following is a component of vitamin (thiamine, biotin), Acetyl CoA, Cysteine, methionine and ferrerdoxin?
(a) Fe (b) S (c) Co (d) K
140.About 70% of CO2 is transported as –
(a) Carbonic acid
(b) Carboxyhaemoglobin
(c) Bicarbonates
(d) Carbamino acompounds
141.In human heart, which of the following valve remains in contact of the oxygenated blood only?
(a) Tricuspid valve
(b) Semi lunar valve
(c) Eustachian valve
(d) Mitral valve
142.The Urine under normal conditions does not contain glucose because –
(a) The normal blood sugar is fructose
(b) Glucose of blood is not filtered in the glomerulus
(c) Glucose in glomerular filtrate is reabsorbed in the uriniferous tubules
(d) Glucose in glomerular filtrate is covered into glycogen
143.Blood glucose level in man is regulated by –
(a) Insulin
(b) Adrenaline
(c) glucagon and insulin (d) All of the above
144.Which one of the following statements is incorrect about menstruation?
(a) During normal menstruation about 40 ml. blood is lost
(b) At menopause in the female, there is especially abrupt increase in gonadotropic hormones
(c) The beginning of the cycle of menstruation is called menarche
Which one is a hereditary disease?
(a) Cataract
(b) Leprosy (c) Blindness
(d) Phenylketonuria
138.
145.
146.In which condition the gene ratio remains constant for any species?
(a) Sexual selection
(b) Random mating
(c) Mutation
(d) Gene flow
147.Geometric representation of age structure is a characteristic of –
(a) Population (b) Landscape
(c) ecosystem
(d) biotic community
What is true for monoclonal antibodies?
(a) These antibodies obtained from one parent and for one antigen
(b) These antibodies obtained from one parent and for two antigens
(c) These antibodies obtained from one parent and for many antigens
(d) These antibodies obtained from many parents and for many antigens
Decomposers are organisms that –
(a) secrete chemical substances, causing death of tissues
(b) operate in living body and disintegrate organic substances of cells step by step.
(c) Attack and kill plants as well as animals
(d) Operate in relay terms, disintegrate step by step the organic constituents of dead body
150.Capsid is –
(a) genetic material of virus
(b) protein cover of virus
(c) extra genetic material of bacterium
(d) house keeping genome of bacterium
151.Transfer of genetic material from one bacterium to another in the transduction process is through –
(a) conjugation (b) bacteriophages
(c) another bacterium
(d) physical contact between donor and recipient strain
In which of the following animals, respiration occurs without any respiratory organ?
(a) Frog (b) Fish (c) Cockroach (d) Earthworm
153.Spending the dry hot period in an inactive state by an animal is –
(a) camouflage (b) hibernation (c) aestivation (d) mullerian mimicry
154.In animal cells, cytokinesis involves –
(a) the separation of sister chromatids
(b) the contraction of the contractile ring of microfilament
(c) depolymerisation of kinetochore microtubules
(d) a protein kinase that phosphorylates other enzymes
Myocardial infraction is caused by –
(a) hardening of arteries
(b) lumpy thickness develop in the inner walls of arteries
(c) clot may occur in the lumen of a coronary artery
(d) sudden interruption in blood flow towards a portion of heart.
156.Continued consumption of a diet rich in butter, red meat and eggs for a long period may lead to –
(a) vitamin toxicity
(b) kidney stones
(c) hypercholesterolemia
(d) urine laden with ketone bodies
157.Synovial fluid is found in –
(a) cranial cavity
(b) spinal cavity
(c) immovable joints
(d) freely movable joints
158.In an egg, the type of cleavage is determined by –
(a) shape and size of the sperm
(b) size and location of the nucleus
(c) amount and distribution of yolk.
(d) Number of egg membranes
159.If for some reason, the vasa efferentia in the human reproductive system gets blocked, the gametes will not be transported from –
(a) testes to epididymis (b) epididymis to vas deferens
(c) ovary to uterus
(d) vagina to uterus
160.Medical Termination of Pregnancy (MTP) is considered safe up to how many weeks of pregnancy?
(a) 8 weeks (b) 12 weeks (c) 18 weeks (d) 6 weeks
161.During blood typing agglutination indicates that the –
(a) RBCs carry certain antigens
(b) Plasma contains certain antigens
(c) RBCs carry certain antibodies
(d) Plasma contains certain antibodies
162.Ultrasound of how much frequency is beamed into human body for sonography?
(a) 15 – 30 MHZ
(b) 1 – 15 MHZ
(c) 45 – 70 MHZ
(d) 30 – 45 MHZ
163.Cry I endotoxins obtained from Bacillus thuringiensis are effective against –
(a) mosquitoes (b) flies (c) nematodes (d) boll worms
164.
165.
166.
Retention of larval characters even after sexual maturity is called –
(a) Parthenogenesis
(b) Ontogenesis
(c) Paedogenesis
(d) Neoteny
The helical structure of protein is stabilized by –
(a) Ester (b) Peptide bonds (c) Disulphide bonds
(d) Hydrogen bonds
The affinity of CO with Hb is more than oxygen by –
(a) 2 times
(b) 20 times (c) 200 times
(d) 2000 times
167.The structure which prevents the entry of food into the windpipe is –
(a) Gullet (b) Glottis (c) Tonsil (d) Epiglottis
168. Layer of cells that secrete enamel of tooth is –
(a) Osteoblast (b) Ameloblast (c) Odontoblast
(d) Dentoblast
169.Cow's milk is slightly yellowish in colour due to the presence of –
(a) Carotene (b) Riboflavin (c) Xanthophyll
(d) Xanthophyll and Carotene
170.Accessory excretory organs of man are –
(a) only skin
(b) only skin and liver
(c) only skin and lungs
(d) skin, lungs, liver and intestine
171.Which is not correct with respect to human kidney?
(a) The peripheral region is called cortex and central medulla
(b)
Malpighian capsules are present in the cortex region
(c) Blood enters glomerulus through efferent arterioles
(d) The concave part of kidney is called hilus
172.Frequency of sound is discriminated by –
(a) The intensity of movement of basilar fibres of cochlea
(b) The type of fluid – perilymph or endolymph
(c) The site at the cochlear coil
(d) All of these
173.Which one of the following is the correct difference between rod cells and cone cells of our retina?
148.
149.
152.
155.
| | | Rod Cells | Cone Cells |
|---|---|---|---|
| (a) | Distribution | More concentrated in centre of retina | Evenly distributed all over retina |
| (b) | Visual acuity | High | Low |
| (c) | Visual pigment contained | Todopsin | Rhodopsin |
| (d) | Over all function | Vision in poor light | Colour vision and detailed vision in bright light |
174.Which of the following glands grows to the maximum size at puberty and then diminishes gradually?
(a) Thymus (b) Pituitary (c) Thyroid (d) Adrenal
175.Hypoglycemic hormone is –
(a) Insulin
(b) Glucagon (c) Thyroxine
(d) Calcitonin
176.Saltatory conduction of nerve impulse takes place through –
(a) Myelinated fibre
(b) Non – Myelinated fibre
(c) Gray fibres
(d) None of these
177.In which part of the brain corpora quadrigemina is located?
(a) Diencephalon
(b) Mesencephalon
(c) Prosencephalon
(d) Rhombencephalon
178.Humerus differs from the femur in having –
(a) Sigmoid notch
(b) Trochanter
(c) Deltoid ridge
(d) None of these
Diploid chromosome number in humans is –
179.
(a) 46 (b) 44
(c) 48 (d) 42
180.Which of the following shows the correct graph of arithmetic growth? | <urn:uuid:481f384a-0fa2-44c0-a72a-2adfd6aafe14> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 36,403 |
Date and time of publication on KAP: 19.02.2024 18:34:26 https://www.kap.org.tr/en/Bildirim/1250605
KAMUYU AYDINLATMA PLATFORMU
TAT GIDA SANAYİ A.Ş. Board of Directors' Subcommitees
Summary
About Member Change in the Risk Management Committee
Related Companies []
Related Funds []
Our Company's Board of Directors decided to elect Tuncer Memiş as the Risk Management Committee Member, which became vacant following the resignation of Caroline Nicole Koç from the board of directors.
This statement was translated into English for informational purposes. In case of a discrepancy between the Turkish and the English versions of this disclosure statement, the Turkish version shall prevail.
We proclaim that our above disclosure is in conformity with the principles set down in "Material Events Communiqué" of Capital Markets Board, and it fully reflects all information coming to our knowledge on the subject matter thereof, and it is in conformity with our books, records and documents, and all reasonable efforts have been shown by our Company in order to obtain all information fully and accurately about the subject matter thereof, and we're personally liable for the disclosures.
Board Of Directors' Subcommitees | <urn:uuid:28cf552a-9302-420d-92ff-31637ac1206d> | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 1,226 |
Finn inaktive personer i registeret
Disse personene blir inaktive i ANSORG:
- ansatte som har sluttet ligger som inaktive i registeret i 5 år
- ansatte som er registrert med fremtidig startdato – altså som ennå ikke har begynt i stillingen
Kun kirkevergen, eller den kirkevergen har delegert ansvar til, kan søke opp inaktive personer i registeret – ved å følge stegene nedenfor.
1) Åpne din egen profil i ANSORG
1
2) Trykk på pilen ved siden av navnet ditt
3) Huk av for «Inkluder inaktive brukere i søk»
1 | <urn:uuid:5c5a9373-f8f6-4363-ba4a-b7eec330b589> | HuggingFaceFW/finepdfs/tree/main/data/nob_Latn/train | finepdfs | nob_Latn | 514 |
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Η ΑΛΛΗ ΟΨΙΣ
Ψηλαφώντας την των πραγμάτων αλήθεια... https://alopsis.gr
Μετάνοια και ταπείνωση (Αρχιμ. Βασίλειος Γοντικάκης, Προηγούμενος Ιεράς Μονής Ιβήρων Αγίου Όρους)
Categories : ΘΕΟΛΟΓΙΑ
Date : Ιανουαρίου 6, 2011
Ομιλία στο πανεπιστήμιο Κύπρου (1994)
Date : Ιανουαρίου 6, 2011
Ομιλία στο πανεπιστήμιο Κύπρου (1994)
(Πηγή: "Ιερά Μητρόπολη Λεμεσού")
Διαβάστε κείμενα και ακούστε άλλες ομιλίες του γέροντα πατώντας εδώ
1 / 1 | <urn:uuid:860365bf-7a27-4d21-8fe9-32d9e315df66> | HuggingFaceFW/finepdfs/tree/main/data/ell_Grek/train | finepdfs | ell_Grek | 469 |
Renovación de la Acreditación
Título:
Grado en Educación Infantil
Centro: Centro de Magisterio "Sagrado Corazón".
Evidencia C4_A3_E1_a Tabla participación profesorado en DOCENTIA
La totalidad de profesorado que imparte docencia en el Título del Grado de Educación Infantil participa en la evaluación de la calidad de la actividad docente. Se adjunta una tabla con la información del profesorado participante, su categoría profesional, Área de Conocimiento a la que pertenece y asignatura-s que imparte.
PROFESORADO QUE IMPARTE DOCENCIA EN 1º CURSO DEL TÍTULO DE GRADO EN EDUCACIÓN INFANTIL
Grado en Educación Infantil
Grado en Educación Infantil
PROFESORADO QUE IMPARTE DOCENCIA EN 2º CURSO DEL TÍTULO DE GRADO EN EDUCACIÓN INFANTIL
Grado en Educación Infantil
PROFESORADO QUE IMPARTE DOCENCIA EN 3º CURSO DEL TÍTULO DE GRADO EN EDUCACIÓN INFANTIL
Grado en Educación Infantil
PROFESORADO QUE IMPARTE DOCENCIA EN 4º CURSO DEL TÍTULO DE GRADO EN EDUCACIÓN INFANTIL | <urn:uuid:7c9b5288-0cbf-4d62-ad65-153ea2406a17> | HuggingFaceFW/finepdfs/tree/main/data/spa_Latn/train | finepdfs | spa_Latn | 975 |
Especialistas da ULS do Baixo Alentejo têm o problema resolvido
17 Março, 2023
A Administração informou-nos que vai rever posicionamento dos especialistas.
É caso para dizer “Água mole em pedra dura tanto bate até que fura”.
As intervenções técnico-jurídicas, reuniões com administração e Ministério da Saúde permitiram este desfecho.
Em causa está a operacionalização da aplicação dos pontos aos enfermeiros que transitaram para a categoria de Especialista em 1 de junho.
A Administração vai proceder à correta e legal operacionalização da aplicação dos pontos detidos e rever os posicionamentos remuneratórios. A resolução deste problema peca pela não aceitação do pagamento dos retroativos desde 2018 que continuamos a defender o seu pagamento.
Até porque, é responsabilidade da administração não ter resolvido o problema à data.
E porque não desistimos, apelamos a que subscrevam o abaixo-assinado.
Vamos voltar a intervir no Ministério da Saúde. | f7f70357-0a18-45ed-8071-235ae8816d63 | HuggingFaceFW/finepdfs/tree/main/data/por_Latn/train | finepdfs | por_Latn | 959 |
Newsletter de forom écoute
Chers lecteurs, chères lectrices,
Nous espérons que vous avez passé un agréable mois de novembre et que vous vous réjouissez des Fêtes qui approchent ! Permetteznous également d'attirer votre attention sur quelques informations intéressantes.
Pour rappel, sur une initiative de l'Association Ecoute Voir, deux pièces seront proposées avec un surtitrage adapté pour le public malentendant. La pièce "Les Italiens", mise en scène par Massimo Furlan, sera jouée en français au "Grütli" (Centre de production et de diffusion des Arts vivants) à Genève le jeudi 12 décembre et"Dragon d'Or", oeuvre mise en scène par Robert Sandoz, le vendredi 10 janvier 2020 au Théâtre du Loup.
Toujours dans un registre culturel, une visite pour malentnendats sera organisée pendant l'Escalade. Celleci aura lieu le samedi 7 décembre à 20h00 à la Place de Bourg de Four. Pour plus d'informations: Agenda
Pour les amateurs de sport : une initiation de curling sera proposée au Curling Club Lausanne Olympique les samedis 7 décembre et 14 mars. Attention, le délai d'inscription est fixé au 1er décembre. Pour plus d''informations:Agenda
Par la même occasion, nous vous rappelons que des cours de lecture labiale, de gym, des groupes de parole et des activités équestres sont à disposition, alors n'hésitez pas à vous rendre sur notre site internetpour faire une préinscription!
Un peu de lecture à présent: vous trouvereznos derniers articlesen cliquant sur ce lien:Magazine Au programme: un article mettant en lumière le manque de statistiques officielles sur la malentendance en Suisse, un aperçu des personnes célèbres et qui sont également malentendantes et pour terminer, une mise en avant des liens entre la malentendance et l'anxiété.
A titre pratique, voici la Liste des lieux équipés avec boucle magnétique. Nous remercions les personnes malentendant(e)s appareillé(e)s avec la position Tde nous faire un retour en cas de non fonctionnement.
Pour terminer, nous profitons de cette newsletter pour vous indiquer qu'uneFoire aux questions (FAQ) est disponible sur notre site internet. Celleci traite de diverses thématiques, comme le coût d'un appareillage ou encore la list des médecinsexperts ORL par exemple. Nous restons disponibles en cas de question via notre Hotline au 0800 614 614.
N'oubliez pas de vous abonner à nos réseaux sociaux cidessous afin de suivre notre actualité.
Chers lecteurs, chères lectrices, une fois encore, nous vous souhaitons un joyeux mois de décembre.
Au plaisir de vous retrouver bientôt !
L'équipe de forom écoute | <urn:uuid:412c470a-6132-4f1c-be31-d2eb37d9cb89> | HuggingFaceFW/finepdfs/tree/main/data/fra_Latn/train | finepdfs | fra_Latn | 2,582 |
Cuídate, Quierete: Tú Escribes Tu Historia (Colección Buen Samaritano) (Coleccion Buen Samaritano) (Spanish Edition) By C. Frank Martin
By C. Frank Martin
Puedo cuidar de tu perro mientras est s de vacaciones. cu date mucho de escuchar sus palabras don't listen to what he says; t : cuidas: cuidaste: cuidabas http://www.spanishdict.com/translate/cuidar
Cuidate, Quierete: Tu Escribes Tu Historia by C Frank Martin, 9788415662587, available at Book Depository with free delivery worldwide.
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## Current MEETING SCHEDULE
Updated as of 07-25-24
**AL-ANON INFORMATION SERVICE OFFICE**
3801 NW 63rd Street
Edgewater Building 3, Suite 137
(Entrance on the north side)
Oklahoma City, OK 73116-1930
Phone: (405) 767-9071 (answered 24/7)
E-mail: email@example.com
Web Site: www.okcalanon.org
**OFFICE HOURS:**
WE ARE OPEN DAILY
Monday-Thursday
10:00 PM to 2:30 PM
**Family & Friends Only**
* Family, Friends & Observers Welcome
All zoom & conference calls are on Website
This meeting schedule is NOT to be used as a mailing list or for any form of solicitation or commercial venture.
In the spirit of Tradition 6, we provide the following:
AA office: (405) 524-1100 (answered 24/7)
Zoom Information is on website
### Club House Locations
#### EDMOND
**EDMOND CLUBHOUSE** (NON-SMOKING)
3130 B South Boulevard Phone: 330-1160
(Behind Reid Printing, North of 33rd Street, in plain white bldg.)
**Monday Noon A-1 Study Group**
Monday 12:00 Noon
*A-1 Study AFG Beginners*
Wednesday 6:30 PM
*Thursday A-1 Study Group AFG*
Thursday 6:00 PM Step Study
*Saturday 9:30 AM A-1 Study*
Saturday Serenity Seekers A-1 Study
Saturday 11:00 AM
*Hafer Park AFG Sunday 4:00 PM*
Edmond Clubhouse
#### OKLAHOMA CITY
**MAY CLUB** 2913 W. Britton Rd. (NON-SMOKING)
(Parking and entrance on north side)
Al-Anon Meetings are in the back room.
*Easy Does It AFG*
Thursday 12:00 Noon
Friday Noon AFG 12:00 Noon WOMEN'S
Entrance North side – room at the back
**NORTH MERIDIAN CLUBHOUSE** 4407 NW 50th St.
**Just for Today AFG**
Sunday 6:00 PM
#### NORTHWEST OKLAHOMA CITY
**MONDAY**
*10:00 AM 23rd & Council AFG*
Western Hills Christian Church
8100 NW 23rd (near Council Rd)
*10:30 AM Monday Morning AFG*
Our Lord's Lutheran Church 2900 W Hefner
*6:00 PM Bethany Homeplace*
St. Stephens Presbyterian Church
2424 NW 50th St.
**TUESDAY**
12:10 PM The Downtowners 127 N.W. 7th St
St. Paul's Episcopal Church
6:30 PM Serenity on the Couch AFG
WOMEN'S
Chapel Hill United Methodist Church
2717 W. Hefner Rd
**THURSDAY**
7:00pm Progress Not Perfection
Chapel Hill United Methodist Church
2717 W. Hefner Rd.
Lakeside Too/ Now- Serenity on Saturday (SOS) 10:30 am
Mayflower Church 3901 NW 63rd St.
1st & 3rd Saturday of month only In-person/rest Zoom
### ALATEEN MEETINGS
**Norman**
Fresh Start Alateen – Not meeting at this time
Phoenix Clubhouse 700 E. Eufaula
Monday 8:00 PM ALATEEN
**Oklahoma City**
Hope Starts Here Alateen
Chapel Hill UMC 2717 W. Hefner Rd.
Thursday 7:00 PM ALATEEN
(WEATHER: Some meetings may be cancelled due to severe weather or icy roads.
Check the electronic meetings on our website for alternatives.) | a390c2ae-1e95-41d8-8579-282ed6eaa900 | HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train | finepdfs | eng_Latn | 2,663 |
Zestawienie ofert, ostatecznie odrzuconych formalnie, złożonych w ramach otwartego konkursu ofert na realizację w 2018 roku zadań publicznych Województwa Mazowieckiego w obszarze „Przeciwdziałanie uzależnieniom i patologiom społecznym", w podobszarze „Działania na rzecz przeciwdziałania zaburzeniom życia rodzinnego w związku z alkoholem", ogłoszonego uchwałą nr 303/318/18 Zarządu Województwa Mazowieckiego z dnia 20 lutego 2018 r., które nie zostały dopuszczone do oceny merytorycznej.
Zadanie 1: „Wspieranie realizacji programów informacyjno–edukacyjnych ukierunkowanych na ograniczenie przemocy w rodzinie w związku z alkoholem"
| Lp. | Nr sprawy: | Nazwa oferenta: | Adres: | Tytuł zadania: | Wynik oceny formalnej: |
|---|---|---|---|---|---|
| 1 | MCPS.WOP/4301-4/2018 Nr spr.: 15-1/2018 | Stowarzyszenie „Razem" | ul. Szkolna 2 A 05-085 Kampinos | „Przemocy - mówimy NIE! | NEGATYWNA |
| 2 | MCPS.WOP/4301-4/2018 Nr spr.: 45-1/2018 | Fundacja ”Dobry Duszek” | ul. Mokra 2 26-610 Radom | „Moc z Dobrym Duszkiem" | NEGATYWNA |
| 3 | MCPS.WOP/4301-4/2018 Nr spr.: 53-1/2018 | Fundacja SOL SUBRIDENS | ul. Spokojna 25 05-800 Pruszków | Program edukacyjno-informacyjny - „Wiedza procentuje" | NEGATYWNA | | <urn:uuid:63be2779-a8da-4ef0-96b3-f9382409f0f5> | HuggingFaceFW/finepdfs/tree/main/data/pol_Latn/train | finepdfs | pol_Latn | 1,210 |
Dipartimento federale dell'economia, della formazione e della ricerca DEFR
Segreteria di Stato per la formazione, la ricerca e l'innovazione SEFRI Formazione professionale e continua
Berna, 16 settembre 2022
Progetto «Posizionamento delle scuole specializzate superiori»
Pareri del gruppo di esperti della SEFRI
La Segreteria di Stato per la formazione, la ricerca e l'innovazione (SEFRI) ha istituito fin dall'inizio del progetto «Posizionamento delle scuole specializzate superiori» un gruppo di esperti, 1 il cui compito è seguire il progetto dal punto di vista dei contenuti e garantire una visione sistemica dei temi da trattare. Il gruppo è composto da persone che vantano una lunga esperienza nel settore della formazione, del diritto, della politica e dell'amministrazione e che non appartengono ad alcun gruppo d'interessi della formazione professionale o del settore universitario.
Nella seduta del 7 settembre 2022 il gruppo di esperti ha discusso del rapporto della SEFRI e dei pareri giunti nel quadro della consultazione svolta in estate.
Nel presente documento il gruppo di esperti prende posizione sul rapporto 2022 concernente il progetto e sui pareri in esso contenuti.
Valutazione generale del progetto
Il gruppo di esperti sostiene l'obiettivo di rafforzare le SSS e la formazione professionale superiore (FPS) nel suo insieme perseguito con il progetto «Posizionamento delle scuole specializzate superiori». Le SSS formano specialisti e dirigenti orientati alla pratica, fornendo un importante contributo per l'intero settore della formazione professionale.
* Le SSS permettono ai titolari di un attestato federale di capacità (AFC) di accedere a una formazione generalistica di livello terziario. In Svizzera infatti, grazie a queste scuole o tramite gli esami federali, è possibile accedere a una formazione di livello terziario anche senza maturità. In questo modo diventa più attrattiva la formazione professionale di base e viene forgiato personale qualificato per il mercato del lavoro. Questo aspetto è unico a livello internazionale e determinante per il buon funzionamento del sistema svizzero della formazione professionale. Le SSS e le SUP si rivolgono a un pubblico diverso, che si consideri la popolazione in generale o il mercato del lavoro;
* Le SSS e gli esami federali si contraddistinguono per il loro orientamento al mercato del lavoro. Le offerte formative e gli esami sono sostenuti dall'economia e, in parte, da essa gestiti; per questo, gli specialisti della formazione professionale superiore vengono rapidamente assorbiti dal mercato del lavoro.
Le SSS, in quanto elemento fondamentale della formazione professionale (superiore), devono contribuire allo svolgimento di questo mandato a lungo termine e in modo orientato alla pratica. Il mercato del lavoro necessita di diversi profili, e il sistema formativo deve rispondere a quest'esigenza. Per questo il gruppo di lavoro ritiene vada rafforzato il posizionamento delle SSS.
Secondo il gruppo di esperti il progetto deve tenere conto della logica dell'intero sistema formativo (professionale) svizzero. In un sistema ben funzionante, che ha dimostrato la sua validità, occorre muoversi con particolare cautela; di conseguenza, nel valutare le misure qui esposte, vanno sempre tenuti in considerazione gli effetti sul sistema. Sono efficienti le misure che rafforzano il sistema nel suo
insieme, all'insegna del motto «ogni titolo deve garantire uno sbocco professionale»; inoltre, va sempre tenuto in primo piano l'orientamento al mercato del lavoro.
Nel quadro dell'elaborazione e dell'attuazione del progetto devono essere inclusi sia gli esami federali, in quanto offerta altrettanto importante della FPS, sia i potenziali studenti, ossia chi, avendo conseguito un AFC, non ha accesso alle scuole universitarie. I diversi percorsi formativi e in particolare la formazione professionale (superiore) si rivolgono a gruppi di destinatari differenti e hanno mandati formativi differenti, sebbene il loro compito sia sempre il medesimo: forgiare professionisti qualificati con diversi profili. Questa complementarità dei percorsi formativi, che permette di formare personale con competenze eterogenee e offre possibilità di sviluppo che puntano su capacità di diverso tipo, va mantenuta inalterata. Da respingere, dunque, l'accademizzazione della FPS o anche solo di alcuni suoi segmenti; in caso contrario, il sistema di formazione svizzero perderebbe uno dei suoi fiori all'occhiello.
Apprezzamento generale del rapporto 2022
Il rapporto 2022 prende le mosse dai resoconti della SEFRI e dai documenti elaborati finora. Si tratta di un rapporto equilibrato e fattuale, che mette in risalto la complessità del tema e i conflitti che ne derivano in termini di obiettivi. Il gruppo di esperti esprime soddisfazione per il fatto che il rapporto si basi su un'ampia discussione, che ha coinvolto tutti gli attori.
Sempre stando al gruppo di esperti, sono però da precisare e integrare alcuni aspetti: il rapporto deve illustrare, fin dall'inizio, il ruolo delle SSS nel sistema formativo, le competenze della formazione professionale e l'importanza delle basi di dati. In aggiunta a ciò, nel capitolo relativo alla protezione della denominazione occorre verificare la terminologia impiegata: dev'essere chiaro che il riconoscimento non riguarda gli istituti. Al tempo stesso, occorre precisare a cosa si applicherebbe la protezione della denominazione (p. es.: solo alle SSS con cicli di formazione riconosciuti).
Situazione di partenza e analisi della problematica
Il rapporto illustra lo status quo e la problematica delle SSS in modo opportuno. Queste scuole mostrano uno sviluppo continuativo e formano figure richieste sul mercato del lavoro; tuttavia, il gruppo di esperti ritiene che per quanto riguarda la visibilità, la notorietà e la reputazione degli istituti e dei titoli rilasciati, ci sia ancora da fare.
A livello internazionale le SSS sono uniche nel loro genere: consentono di conseguire un titolo prestigioso di livello terziario anche senza maturità. Chi non punta a una formazione di tipo accademico o intende formarsi seguendo un'impostazione meno analitico-accademica, ha la possibilità di conseguire un titolo di livello terziario improntato alla pratica e richiesto sul mercato del lavoro. I datori di lavoro possono contribuire a definire la formazione impartita dalle SSS in base alle esigenze del proprio settore.
Il gruppo di esperti non condivide invece l'opinione degli operatori della formazione SSS, secondo cui l'aumento di coloro che conseguono la maturità e il conseguente maggiore numero di iscritti presso le SUP rappresenti una minaccia per l'esistenza delle SSS. Infatti, l'aumento degli attestati di maturità che si osserva dagli anni '90 è da ricondurre innanzitutto all'introduzione della maturità professionale e all'istituzione delle SUP. Questa decisione di politica della formazione permette ai titolari di una maturità professionale di proseguire il loro percorso a livello universitario. In parallelo, occorre però offrire anche un percorso di livello terziario per chi non ha accesso alle scuole universitarie, ed è qui che entrano in gioco la FPS e le SSS.
La continua crescita delle SSS dagli anni '90 mostra che, nonostante le nuove possibilità, queste scuole sono sempre apprezzate e richieste sia dagli studenti, sia dai datori di lavoro. L'asso nella manica della FPS è poter offrire a giovani talentuosi una formazione di livello terziario improntata alla pratica. Questo punto forte va ulteriormente rafforzato. Una convergenza fra scuole universitarie e SSS può solamente nuocere a queste ultime, e ridurre le possibilità per i giovani titolari di un AFC senza maturità.
2
Da non perdere di vista neppure il fatto che lo sviluppo delle SSS, proprio in virtù dell'orientamento pratico di queste scuole, riflette il cambiamento strutturale: la richiesta di singoli profili avviene in assonanza con l'evoluzione del mercato e delle tecnologie, in conformità con quanto previsto a livello politico-istituzionale.
Parere sulle misure proposte
Protezione della denominazione
Si tratta di una misura che accresce la visibilità delle SSS, le rende riconoscibili e, grazie all'abbinamento con criteri qualitativi, fornisce un ulteriore segnale di qualità. Questa misura viene ritenuta opportuna a maggior ragione perché, mantenendo il riconoscimento dei cicli di formazione sulla base dei programmi quadro d'insegnamento, rimane inalterata la vicinanza con il mercato del lavoro.
In fase attuativa occorre prestare particolare attenzione al fatto che non sorgano fraintendimenti fra il riconoscimento dei cicli di formazione e degli istituti. Per gli esperti sono centrali in particolare i seguenti punti:
* la protezione della denominazione serve a far sì che gli istituti che non ne soddisfano le condizioni vengano esclusi dalla denominazione «scuola specializzata superiore»;
* possono offrire cicli di formazione riconosciuti anche gli istituti che non si chiamano «scuola specializzata superiore» o che non intendono avvalersi di questa possibilità (p. es.: i centri di formazione professionale). Deve essere chiaramente identificabile il requisito di base per l'attribuzione del titolo protetto, ossia il riconoscimento del ciclo di formazione.
Introduzione di titoli complementari (Professional Bachelor)
Il gruppo di esperti prende atto del desiderio di buona parte degli attori di introdurre il titolo «Professional Bachelor», che permetterebbe di veicolare l'appartenenza delle SSS al livello terziario. Questa richiesta è certamente comprensibile, se si considera che i Paesi germanofoni confinanti hanno effettivamente adottato questa misura.
Il gruppo di esperti respinge però l'introduzione di questo titolo per le SSS, dato che non permetterebbe di tenere conto degli esami federali, ulteriore percorso formativo di livello terziario della formazione
professionale.
Secondo gli esperti una misura di questo tipo risulta estremamente complessa, soprattutto considerando l'eterogeneità della FPS (diversi livelli dei titoli in base ai settori, gerarchia predefinita per legge degli esami federali, classificazione nel QNQ). In particolare, il gruppo di esperti sottolinea che:
- l'introduzione del titolo «Professional Bachelor» come traduzione inglese nel supplemento al diploma è sufficiente per veicolare l'appartenenza al livello terziario. Questa scelta permetterebbe anche di mantenere gli attuali segnali di appartenenza alla FPS, ritenuti chiari. Viene invece respinta la possibilità per il settore di scegliere liberamente come avvalersi del titolo, perché porterebbe a una pluralità che priverebbe i diplomi dei loro segnali distintivi (almeno fuori dal settore);
- l'introduzione di un «Professional Bachelor» cela un rischio di accademizzazione della formazione professionale: creerebbe infatti aspettative sia da parte dei datori di lavoro, che abbinerebbero al titolo una formazione accademica, sia da parte degli studenti, che potrebbero vedervi una possibilità di accedere alle università. Di conseguenza:
o per contrastare questo rischio, il titolo deve sempre e solo essere usato integralmente: Professional (orientamento alla pratica) e Bachelor (livello terziario);
o per gli studenti va precisato con chiarezza che il titolo non dà accesso alle scuole universitarie né in Svizzera né all'estero.
3
Collaborazione rafforzata fra gli attori della FPS e delle SUP
Questa misura è sostenuta. Il gruppo di esperti rileva che molti rami e regioni lavorano già insieme, con ottimi risultati. In particolare i Cantoni, responsabili delle SUP e autorità responsabile per la vigilanza e il finanziamento delle SSS, hanno l'obbligo di promuovere la collaborazione e la complementarità fra questi due tipi di percorsi e di evitare le strutture parallele. In tal senso, hanno ancora margine per accentuare e intensificare l'armonizzazione verticale.
Se si decidesse di inserire le SSS riconosciute oppure un link a queste ultime nella lista delle scuole universitarie accreditate di swissuniversities, deve essere determinante il riconoscimento dei cicli di formazione e non quello dell'istituto.
Attuazione a diversi livelli di misure di marketing e comunicazione per aumentare la visibilità e la notorietà
Il gruppo di esperti sostiene la misura e la conseguente ripartizione dei ruoli. Ritiene che la comunicazione sul sistema e sulla visibilità spettino alla SEFRI, mentre la comunicazione in merito ai singoli titoli debba essere a cura del ramo interessato.
Ottimizzazione delle condizioni quadro per gli studenti e le SSS come istituzione
Il gruppo di esperti prende atto delle differenze esistenti fra le rette e i contributi statali. A tal proposito vanno intavolate delle discussioni dato che le SSS – e la FPS in generale – ricevono, in proporzione, minore sostegno dallo Stato. Nella FPS rimane però d'importanza centrale anche la partecipazione dei datori di lavoro.
Comparare fra loro i valori medi in termini di rette risulta troppo restrittivo come metodo: la composizione dei costi e delle rette a carico degli studenti nel settore SSS è un mosaico molto eterogeneo che, a seconda del ramo, presenta notevoli differenze anche rispetto alle SUP. Non va neppure perso di vista il fatto che le SUP prese come riferimento sono di diritto pubblico.
I Cantoni sono responsabili del finanziamento e della vigilanza delle SSS e devono sostenerle in prima battuta avvalendosi dei fondi propri, dei fondi che ricevono in virtù del contributo forfettario della Confederazione e degli incentivi della politica regionale.
Il rovescio della medaglia di una maggiore partecipazione statale sarebbe un più forte inserimento delle SSS nei processi di vigilanza pubblici (autorità pubbliche di vigilanza, approvazione del preventivo e dei conti, diritto di visionare i libri contabili, ecc.). Con un bacino di oltre 170 operatori, la gestione per la Confederazione e i Cantoni può diventare onerosa.
Modello proposto dalla C-SSS 2
Il gruppo di esperti ha anche esaminato le richieste della Conferenza svizzera scuole specializzate superiori (C-SSS), che presenta la propria visione per il futuro delle SSS. Esprime tuttavia scetticismo in merito, individuando i seguenti rischi per la formazione professionale.
* La convergenza delle SSS con il sistema universitario rischia di indebolire la FPS e il suo ruolo come segmento del sistema della formazione professionale. L'influenza del mondo del lavoro sui contenuti e sui titoli della FPS sarebbe limitata in due modi: in primo luogo, una «scuola professionale universitaria» potrebbe portare a una perdita di attrattiva degli esami federali, in particolare nei rami senza un'offerta a livello SSS; in secondo luogo, la maggiore libertà degli operatori della formazione e delle «scuole professionali universitarie» nella definizione dei «programmi» marginalizzerebbe il ruolo delle organizzazioni del mondo del lavoro (oml) e dunque
2 SSS2030 – Visione 2030 - Posizionamento delle SSS
4
la vicinanza delle professioni con il mercato del lavoro. Il posizionamento delle SSS deve continuare all'insegna della ripartizione dei compiti nel quadro del partenariato.
* Non tutti gli operatori SSS – e, a maggior ragione, le piccole SSS regionali – potrebbero soddisfare i requisiti di una «scuola professionale universitaria» o desiderano diventarne una. Questi operatori potrebbero quindi risultare di minore pregio, fino ad essere estromessi dal mercato del lavoro. Verrebbe così a crearsi un divario fra i diversi operatori SSS. Quindi, oltre alla riduzione del numero di operatori, si avrebbe anche la perdita del radicamento regionale dei cicli di formazione SSS.
* Nella Dichiarazione 2019 sugli obiettivi comuni di politica della formazione per lo spazio formativo svizzero, la Confederazione e i Cantoni hanno stabilito che «i profili delle offerte formative del livello terziario sono ben delineati» (obiettivo 4). L'equivalenza fra le offerte può essere mantenuta soltanto in presenza di profili diversi. Facendo convergere le SSS con il sistema delle scuole universitarie, l'equivalenza fra titoli e istituzioni – che attualmente si basa appunto sulla loro diversità – scomparirebbe insieme alle differenze. Il modello proposto dalla C-SSS comporta una certa confusione fra i profili e, dunque, cela il rischio che all'interno del panorama universitario i titoli di una «scuola professionale universitaria» risultino di minore valore, perché sottoposti allo stesso metro di misura dei titoli universitari (in altre parole, non sarebbero più «diversi ed equivalenti», bensì «uguali, ma di valore inferiore»).
* Alla luce di questi rischi e tenuto conto della carenza di personale qualificato, l'accademizzazione non va perseguita. Le offerte del livello terziario devono rimanere complementari, integrarsi a vicenda e offrire formazioni su misura per i diversi gruppi target e le diverse esigenze.
Il gruppo di esperti ringrazia la SEFRI per la possibilità offertagli di esporre le proprie riflessioni sul progetto «Posizionamento delle scuole specializzate superiori» e rimane a disposizione per il seguito dei lavori.
Il gruppo di lavoro approva all'unanimità il presente documento all'attenzione della SEFRI:
Hans Ambühl Prof. Dr. Uschi Backes-Gellner Dr. Stephan Bieri Dr. Sandra Hutterli
Prof. Dr. Jean-Philippe Leresche, Jacques-André Maire Prof. Dr. Andreas Stöckli Prof. Dr. Stefan Wolter
Berna, 16 settembre 2022
5 | <urn:uuid:0fff6d6f-1046-47d5-b280-9d1c37ec1066> | HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train | finepdfs | ita_Latn | 17,499 |
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