What changed, Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of ai…

+ ## CHAPTER I / COMMON PROVISIONS
− ### art_1
+ ### Article 1 — Scope
− Article 1
+ (a) regional aid;
− | (a) | regional aid; |
− | --- | --- |
+ (b) SME investment and employment aid;
− | (b) | SME investment and employment aid; |
− | --- | --- |
+ (c) aid for the creation of enterprises by female entrepreneurs;
− | (c) | aid for the creation of enterprises by female entrepreneurs; |
− | --- | --- |
+ (d) aid for environmental protection;
− | (d) | aid for environmental protection; |
− | --- | --- |
+ (e) aid for consultancy in favour of SMEs and SME participation in fairs;
− | (e) | aid for consultancy in favour of SMEs and SME participation in fairs; |
− | --- | --- |
+ (f) aid in the form of risk capital;
− | (f) | aid in the form of risk capital; |
− | --- | --- |
+ (g) aid for research, development and innovation;
− | (g) | aid for research, development and innovation; |
− | --- | --- |
+ (h) training aid;
− | (h) | training aid; |
− | --- | --- |
+ (i) aid for disadvantaged or disabled workers.
− | (i) | aid for disadvantaged or disabled workers. |
− | --- | --- |
+ (a) aid to export-related activities, namely aid directly linked to the quantities exported, to the establishment and operation of a distribution network or to other current costs linked to the export activity;
− | (a) | aid to export-related activities, namely aid directly linked to the quantities exported, to the establishment and operation of a distribution network or to other current costs linked to the export activity; |
− | --- | --- |
+ (b) aid contingent upon the use of domestic over imported goods.
− | (b) | aid contingent upon the use of domestic over imported goods. |
− | --- | --- |
+ 
+ (a) aid favouring activities in the fishery and aquaculture sectors, as covered by Council Regulation (EC) No 104/2000 (24), except for training aid, aid in the form of risk capital, aid for research and development and innovation and aid for disadvantaged and disabled workers;
+ (b) aid favouring activities in the primary production of agricultural products, except for training aid, aid in the form of risk capital, aid for research and development, environmental aid, and aid for disadvantaged and disabled workers to the extent that these categories of aid are not covered by…
− | (a) | aid favouring activities in the fishery and aquaculture sectors, as covered by Council Regulation (EC) No 104/2000 (24), except for training aid, aid in the form of risk capital, aid for research and development and innovation and aid for disadvantaged and disabled workers; |
− | --- | --- |
+ (c) aid favouring activities in the processing and marketing of agricultural products, in the following cases:
− | (b) | aid favouring activities in the primary production of agricultural products, except for training aid, aid in the form of risk capital, aid for research and development, environmental aid, and aid for disadvantaged and disabled workers to the extent that these categories of aid are not covere…
− | --- | --- |
+ (i) when the amount of the aid is fixed on the basis of the price or quantity of such products purchased from primary producers or put on the market by the undertakings concerned; or
− | (c) | aid favouring activities in the processing and marketing of agricultural products, in the following cases:(i)when the amount of the aid is fixed on the basis of the price or quantity of such products purchased from primary producers or put on the market by the undertakings concerned; or(ii)w…
− | --- | --- |
− | (i) | when the amount of the aid is fixed on the basis of the price or quantity of such products purchased from primary producers or put on the market by the undertakings concerned; or |
− | (ii) | when the aid is conditional on being partly or entirely passed on to primary producers; |
+ (ii) when the aid is conditional on being partly or entirely passed on to primary producers;
− | (d) | aid favouring activities in the coal sector with the exception of training aid, research and development and innovation aid and environmental aid; |
− | --- | --- |
+ (d) aid favouring activities in the coal sector with the exception of training aid, research and development and innovation aid and environmental aid;
− | (e) | regional aid favouring activities in the steel sector; |
− | --- | --- |
+ (e) regional aid favouring activities in the steel sector;
+ 
+ (f) regional aid favouring activities in the shipbuilding sector;
− | (f) | regional aid favouring activities in the shipbuilding sector; |
− | --- | --- |
+ (g) regional aid favouring activities in the synthetic fibres sector.
− | (g) | regional aid favouring activities in the synthetic fibres sector. |
− | --- | --- |
+ (a) aid schemes which do not explicitly exclude the payment of individual aid in favour of an undertaking which is subject to an outstanding recovery order following a previous Commission Decision declaring an aid illegal and incompatible with the common market;
− | (a) | aid schemes which do not explicitly exclude the payment of individual aid in favour of an undertaking which is subject to an outstanding recovery order following a previous Commission Decision declaring an aid illegal and incompatible with the common market; |
− | --- | --- |
+ (b) ad hoc aid in favour of an undertaking which is subject to an outstanding recovery order following a previous Commission Decision declaring an aid illegal and incompatible with the common market;
− | (b) | ad hoc aid in favour of an undertaking which is subject to an outstanding recovery order following a previous Commission Decision declaring an aid illegal and incompatible with the common market; |
− | --- | --- |
+ (c) aid to undertakings in difficulty.
− | (c) | aid to undertakings in difficulty. |
− | --- | --- |
+ (a) in the case of a limited liability company, where more than half of its registered capital has disappeared and more than one quarter of that capital has been lost over the preceding 12 months; or
− | (a) | in the case of a limited liability company, where more than half of its registered capital has disappeared and more than one quarter of that capital has been lost over the preceding 12 months; or |
− | --- | --- |
+ (b) in the case of a company where at least some members have unlimited liability for the debt of the company, where more than half of its capital as shown in the company accounts has disappeared and more than one quarter of that capital has been lost over the preceding 12 months; or
− | (b) | in the case of a company where at least some members have unlimited liability for the debt of the company, where more than half of its capital as shown in the company accounts has disappeared and more than one quarter of that capital has been lost over the preceding 12 months; or |
− | --- | --- |
+ (c) whatever the type of company concerned, where it fulfils the criteria under its domestic law for being the subject of collective insolvency proceedings.
− | (c) | whatever the type of company concerned, where it fulfils the criteria under its domestic law for being the subject of collective insolvency proceedings. |
− | --- | --- |
+ 
+ ### Article 2 — Definitions
+ 
+ For the purposes of this Regulation the following definitions shall apply:
+ 
+ 1. ‘aid’ means any measure fulfilling all the criteria laid down in Article 87(1) of the Treaty;
+ 
+ 2. ‘aid scheme’ means any act on the basis of which, without further implementing measures being required, individual aid awards may be made to undertakings defined within the act in a general and abstract manner and any act on the basis of which aid which is not linked to a specific project may be …
+ 
+ 3. ‘individual aid’ means:
+ 
+ (a) ad hoc aid; and
+ 
+ (b) notifiable awards of aid on the basis of an aid scheme;
+ 
+ 4. ‘ad hoc aid’ means individual aid not awarded on the basis of an aid scheme;
+ 
+ 5. ‘aid intensity’ means the aid amount expressed as a percentage of the eligible costs;
+ 
+ 6. ‘transparent aid’ means aid in respect of which it is possible to calculate precisely the gross grant equivalent *ex ante* without need to undertake a risk assessment;
+ 
+ 7. ‘small and medium-sized enterprises’ or ‘SMEs’ means undertakings fulfilling the criteria laid down in Annex I;
+ 
+ 8. ‘large enterprises’ means undertakings not fulfilling the criteria laid down in Annex I;
+ 
+ 9. ‘assisted areas’ means regions eligible for regional aid, as determined in the approved regional aid map for the Member State concerned for the period 2007-2013;
+ 
+ 10. ‘tangible assets’ means, without prejudice to Article 17(12), assets relating to land, buildings and plant, machinery and equipment; in the transport sector transport means and transport equipment are considered eligible assets, except with regard to regional aid and except for road freight and …
+ 
+ 11. ‘intangible assets’ means assets entailed by the transfer of technology through the acquisition of patent rights, licences, know-how or unpatented technical knowledge;
+ 
+ 12. ‘large investment project’ means an investment in capital assets with eligible costs above EUR 50 million, calculated at prices and exchange rates on the date when the aid is granted;
+ 13. ‘number of employees’ means the number of annual labour units (ALU), namely the number of persons employed full time in one year, part-time and seasonal work being ALU fractions;
+ 
+ 14. ‘employment directly created by an investment project’ means employment concerning the activity to which the investment relates, including employment created following an increase in the utilisation rate of the capacity created by the investment;
+ 
+ 15. ‘wage cost’ means the total amount actually payable by the beneficiary of the aid in respect of the employment concerned, comprising:
+ 
+ (a) the gross wage, before tax;
+ 
+ (b) the compulsory contributions, such as social security charges; and
+ 
+ (c) child care and parent care costs;
+ 
+ 16. ‘SME investment and employment aid’ means aid fulfilling the conditions laid down in Article 15;
+ 
+ 17. ‘investment aid’ means, regional investment and employment aid under Article 13, SME investment and employment aid under Article 15 and investment aid for environmental protection under Articles 18 to 23;
+ 
+ 18. ‘disadvantaged worker’ means any person who:
+ 
+ (a) has not been in regular paid employment for the previous 6 months; or
+ 
+ (b) has not attained an upper secondary educational or vocational qualification (ISCED 3); or
+ 
+ (c) is over the age of 50 years; or
+ 
+ (d) lives as a single adult with one or more dependents; or
+ 
+ (e) works in a sector or profession in a Member State where the gender imbalance is at least 25 % higher than the average gender imbalance across all economic sectors in that Member State, and belongs to that underrepresented gender group; or
+ 
+ (f) is a member of an ethnic minority within a Member State and who requires development of his or her linguistic, vocational training or work experience profile to enhance prospects of gaining access to stable employment;
+ 
+ 19. ‘severely disadvantaged worker’ means any person who has been unemployed for 24 months or more;
+ 
+ 20. ‘disabled worker’ means any person:
+ 
+ (a) recognised as disabled under national law; or
+ 
+ (b) having a recognised limitation which results from physical, mental or psychological impairment;
− ### art_2
+ 21. ‘sheltered employment’ means employment in an undertaking where at least 50 % of workers are disabled;
− Article 2
+ 22. ‘agricultural product’ means:
− For the purposes of this Regulation the following definitions shall apply:
+ (a) the products listed in Annex I to the Treaty, except fishery and aquaculture products covered by Regulation (EC) No 104/2000;
− | 1. | ‘aid’ means any measure fulfilling all the criteria laid down in Article 87(1) of the Treaty; |
− | --- | --- |
+ (b) products falling under CN codes 4502, 4503 and 4504 (cork products);
− | 2. | ‘aid scheme’ means any act on the basis of which, without further implementing measures being required, individual aid awards may be made to undertakings defined within the act in a general and abstract manner and any act on the basis of which aid which is not linked to a specific project may…
− | --- | --- |
+ (c) products intended to imitate or substitute milk and milk products, as referred to in Council Regulation (EC) No 1234/2007 (25);
− | 3. | ‘individual aid’ means:(a)ad hoc aid; and(b)notifiable awards of aid on the basis of an aid scheme; |
− | --- | --- |
− | (a) | ad hoc aid; and |
− | (b) | notifiable awards of aid on the basis of an aid scheme; |
+ 23. ‘processing of agricultural products’ means any operation on an agricultural product resulting in a product which is also an agricultural product, except on-farm activities necessary for preparing an animal or plant product for the first sale;
− | 4. | ‘ad hoc aid’ means individual aid not awarded on the basis of an aid scheme; |
− | --- | --- |
+ 24. ‘marketing of agricultural products’ means holding or display with a view to sale, offering for sale, delivery or any other manner of placing on the market, except the first sale by a primary producer to resellers or processors and any activity preparing a product for such first sale; a sale by …
− | 5. | ‘aid intensity’ means the aid amount expressed as a percentage of the eligible costs; |
− | --- | --- |
+ 25. ‘tourism activities’ means the following activities in terms of NACE Rev. 2:
− | 6. | ‘transparent aid’ means aid in respect of which it is possible to calculate precisely the gross grant equivalent ex ante without need to undertake a risk assessment; |
− | --- | --- |
+ (a) NACE 55:Accommodation;
− | 7. | ‘small and medium-sized enterprises’ or ‘SMEs’ means undertakings fulfilling the criteria laid down in Annex I; |
− | --- | --- |
+ (b) NACE 56: Food and beverage service activities;
− | 8. | ‘large enterprises’ means undertakings not fulfilling the criteria laid down in Annex I; |
− | --- | --- |
+ (c) NACE 79: Travel agency, tour operator reservation service and related activities;
− | 9. | ‘assisted areas’ means regions eligible for regional aid, as determined in the approved regional aid map for the Member State concerned for the period 2007-2013; |
− | --- | --- |
+ (d) NACE 90: Creative, arts and entertainment activities;
− | 10. | ‘tangible assets’ means, without prejudice to Article 17(12), assets relating to land, buildings and plant, machinery and equipment; in the transport sector transport means and transport equipment are considered eligible assets, except with regard to regional aid and except for road freight …
− | --- | --- |
+ (e) NACE 91: Libraries, archives, museums and other cultural activities;
− | 11. | ‘intangible assets’ means assets entailed by the transfer of technology through the acquisition of patent rights, licences, know-how or unpatented technical knowledge; |
− | --- | --- |
+ (f) NACE 93: Sports activities and amusement and recreation activities;
− | 12. | ‘large investment project’ means an investment in capital assets with eligible costs above EUR 50 million, calculated at prices and exchange rates on the date when the aid is granted; |
− | --- | --- |
+ 26. ‘repayable advance’ means a loan for a project which is paid in one or more instalments and the conditions for the reimbursement of which depend on the outcome of the research and development and innovation project;
− | 13. | ‘number of employees’ means the number of annual labour units (ALU), namely the number of persons employed full time in one year, part-time and seasonal work being ALU fractions; |
− | --- | --- |
+ 27. ‘risk capital’ means finance provided through equity and quasi-equity financing to undertakings during their early-growth stages (seed, start-up and expansion phases);
− | 14. | ‘employment directly created by an investment project’ means employment concerning the activity to which the investment relates, including employment created following an increase in the utilisation rate of the capacity created by the investment; |
− | --- | --- |
+ 28. ‘enterprise newly created by female entrepreneurs’ means a small enterprise fulfilling the following conditions:
− | 15. | ‘wage cost’ means the total amount actually payable by the beneficiary of the aid in respect of the employment concerned, comprising:(a)the gross wage, before tax;(b)the compulsory contributions, such as social security charges; and(c)child care and parent care costs; |
− | --- | --- |
− | (a) | the gross wage, before tax; |
− | (b) | the compulsory contributions, such as social security charges; and |
− | (c) | child care and parent care costs; |
+ (a) one or more women own at least 51 % of the capital of the small enterprise concerned or are the registered owners of the small enterprise concerned; and
− | 16. | ‘SME investment and employment aid’ means aid fulfilling the conditions laid down in Article 15; |
− | --- | --- |
+ (b) a woman is in charge of the management of the small enterprise;
− | 17. | ‘investment aid’ means, regional investment and employment aid under Article 13, SME investment and employment aid under Article 15 and investment aid for environmental protection under Articles 18 to 23; |
− | --- | --- |
+ 29. ‘steel sector’ means all activities related to the production of one or more of the following products:
− | 18. | ‘disadvantaged worker’ means any person who:(a)has not been in regular paid employment for the previous 6 months; or(b)has not attained an upper secondary educational or vocational qualification (ISCED 3); or(c)is over the age of 50 years; or(d)lives as a single adult with one or more depend…
− | --- | --- |
− | (a) | has not been in regular paid employment for the previous 6 months; or |
− | (b) | has not attained an upper secondary educational or vocational qualification (ISCED 3); or |
− | (c) | is over the age of 50 years; or |
− | (d) | lives as a single adult with one or more dependents; or |
− | (e) | works in a sector or profession in a Member State where the gender imbalance is at least 25 % higher than the average gender imbalance across all economic sectors in that Member State, and belongs to that underrepresented gender group; or |
− | (f) | is a member of an ethnic minority within a Member State and who requires development of his or her linguistic, vocational training or work experience profile to enhance prospects of gaining access to stable employment; |
+ (a) pig iron and ferro-alloys:
− | 19. | ‘severely disadvantaged worker’ means any person who has been unemployed for 24 months or more; |
− | --- | --- |
+ pig iron for steelmaking, foundry and other pig iron, spiegeleisen and high-carbon ferro-manganese, not including other ferro-alloys;
− | 20. | ‘disabled worker’ means any person:(a)recognised as disabled under national law; or(b)having a recognised limitation which results from physical, mental or psychological impairment; |
− | --- | --- |
− | (a) | recognised as disabled under national law; or |
− | (b) | having a recognised limitation which results from physical, mental or psychological impairment; |
+ (b) crude and semi finished products of iron, ordinary steel or special steel:
− | 21. | ‘sheltered employment’ means employment in an undertaking where at least 50 % of workers are disabled; |
− | --- | --- |
+ liquid steel cast or not cast into ingots, including ingots for forging semi finished products: blooms, billets and slabs; sheet bars and tinplate bars; hot-rolled wide coils, with the exception of production of liquid steel for castings from small and medium-sized foundries;
− | 22. | ‘agricultural product’ means:(a)the products listed in Annex I to the Treaty, except fishery and aquaculture products covered by Regulation (EC) No 104/2000;(b)products falling under CN codes 4502 , 4503 and 4504 (cork products);(c)products intended to imitate or substitute milk and milk pro…
− | --- | --- |
− | (a) | the products listed in Annex I to the Treaty, except fishery and aquaculture products covered by Regulation (EC) No 104/2000; |
− | (b) | products falling under CN codes 4502 , 4503 and 4504 (cork products); |
− | (c) | products intended to imitate or substitute milk and milk products, as referred to in Council Regulation (EC) No 1234/2007 (25); |
+ (c) hot finished products of iron, ordinary steel or special steel:
− | 23. | ‘processing of agricultural products’ means any operation on an agricultural product resulting in a product which is also an agricultural product, except on-farm activities necessary for preparing an animal or plant product for the first sale; |
− | --- | --- |
+ rails, sleepers, fishplates, soleplates, joists, heavy sections 80 mm and over, sheet piling, bars and sections of less than 80 mm and flats of less than 150 mm, wire rod, tube rounds and squares, hot-rolled hoop and strip (including tube strip), hot-rolled sheet (coated or uncoated), plates and she…
− | 24. | ‘marketing of agricultural products’ means holding or display with a view to sale, offering for sale, delivery or any other manner of placing on the market, except the first sale by a primary producer to resellers or processors and any activity preparing a product for such first sale; a sale…
− | --- | --- |
+ (d) cold finished products:
− | 25. | ‘tourism activities’ means the following activities in terms of NACE Rev. 2:(a)NACE 55:Accommodation;(b)NACE 56: Food and beverage service activities;(c)NACE 79: Travel agency, tour operator reservation service and related activities;(d)NACE 90: Creative, arts and entertainment activities;(e…
− | --- | --- |
− | (a) | NACE 55:Accommodation; |
− | (b) | NACE 56: Food and beverage service activities; |
− | (c) | NACE 79: Travel agency, tour operator reservation service and related activities; |
− | (d) | NACE 90: Creative, arts and entertainment activities; |
− | (e) | NACE 91: Libraries, archives, museums and other cultural activities; |
− | (f) | NACE 93: Sports activities and amusement and recreation activities; |
+ tinplate, terneplate, blackplate, galvanized sheets, other coated sheets, colled-rolled sheets, electrical sheets and strip for tinplate, cold-rolled plate, in coil and in strip;
− | 26. | ‘repayable advance’ means a loan for a project which is paid in one or more instalments and the conditions for the reimbursement of which depend on the outcome of the research and development and innovation project; |
− | --- | --- |
+ (e) tubes:
− | 27. | ‘risk capital’ means finance provided through equity and quasi-equity financing to undertakings during their early-growth stages (seed, start-up and expansion phases); |
− | --- | --- |
+ all seamless steel tubes, welded steel tubes with a diameter of over 406.4 mm;
− | 28. | ‘enterprise newly created by female entrepreneurs’ means a small enterprise fulfilling the following conditions:(a)one or more women own at least 51 % of the capital of the small enterprise concerned or are the registered owners of the small enterprise concerned; and(b)a woman is in charge o…
− | --- | --- |
− | (a) | one or more women own at least 51 % of the capital of the small enterprise concerned or are the registered owners of the small enterprise concerned; and |
− | (b) | a woman is in charge of the management of the small enterprise; |
+ 30. ‘synthetic fibres sector’ means:
− | 29. | ‘steel sector’ means all activities related to the production of one or more of the following products:(a)pig iron and ferro-alloys:pig iron for steelmaking, foundry and other pig iron, spiegeleisen and high-carbon ferro-manganese, not including other ferro-alloys;(b)crude and semi finished …
− | --- | --- |
− | (a) | pig iron and ferro-alloys:pig iron for steelmaking, foundry and other pig iron, spiegeleisen and high-carbon ferro-manganese, not including other ferro-alloys; |
− | (b) | crude and semi finished products of iron, ordinary steel or special steel:liquid steel cast or not cast into ingots, including ingots for forging semi finished products: blooms, billets and slabs; sheet bars and tinplate bars; hot-rolled wide coils, with the exception of production of liquid…
− | (c) | hot finished products of iron, ordinary steel or special steel:rails, sleepers, fishplates, soleplates, joists, heavy sections 80 mm and over, sheet piling, bars and sections of less than 80 mm and flats of less than 150 mm, wire rod, tube rounds and squares, hot-rolled hoop and strip (inclu…
− | (d) | cold finished products:tinplate, terneplate, blackplate, galvanized sheets, other coated sheets, colled-rolled sheets, electrical sheets and strip for tinplate, cold-rolled plate, in coil and in strip; |
− | (e) | tubes:all seamless steel tubes, welded steel tubes with a diameter of over 406.4 mm; |
+ (a) extrusion/texturisation of all generic types of fibre and yarn based on polyester, polyamide, acrylic or polypropylene, irrespective of their end-uses; or
− | 30. | ‘synthetic fibres sector’ means:(a)extrusion/texturisation of all generic types of fibre and yarn based on polyester, polyamide, acrylic or polypropylene, irrespective of their end-uses; or(b)polymerisation (including polycondensation) where it is integrated with extrusion in terms of the ma…
− | --- | --- |
− | (a) | extrusion/texturisation of all generic types of fibre and yarn based on polyester, polyamide, acrylic or polypropylene, irrespective of their end-uses; or |
− | (b) | polymerisation (including polycondensation) where it is integrated with extrusion in terms of the machinery used; or |
− | (c) | any ancillary process linked to the contemporaneous installation of extrusion/texturisation capacity by the prospective beneficiary or by another company in the group to which it belongs and which, in the specific business activity concerned, is normally integrated with such capacity in term…
+ (b) polymerisation (including polycondensation) where it is integrated with extrusion in terms of the machinery used; or
− ### art_3
+ (c) any ancillary process linked to the contemporaneous installation of extrusion/texturisation capacity by the prospective beneficiary or by another company in the group to which it belongs and which, in the specific business activity concerned, is normally integrated with such capacity in terms of…
− Article 3
+ ### Article 3 — Conditions for exemption
− 1. Aid schemes fulfilling all the conditions of Chapter I of this Regulation, as well as the relevant provisions of Chapter II of this Regulation, shall be compatible with the common market within the meaning of Article 87(3) of the Treaty and shall be exempt from the notification requirement of Art…
+ 1. Aid schemes fulfilling all the conditions of Chapter I of this Regulation, as well as the relevant provisions of Chapter II of this Regulation, shall be compatible with the common market within the meaning of Article 87(3) of the Treaty and shall be exempt from the notification requirement of Art…
− 2. Individual aid granted under a scheme referred to in paragraph 1 shall be compatible with the common market within the meaning of Article 87(3) of the Treaty and shall be exempt from the notification requirement of Article 88(3) of the Treaty provided that the aid fulfils all the conditions of Ch…
+ 2. Individual aid granted under a scheme referred to in paragraph 1 shall be compatible with the common market within the meaning of Article 87(3) of the Treaty and shall be exempt from the notification requirement of Article 88(3) of the Treaty provided that the aid fulfils all the conditions of Ch…
− 3. Ad hoc aid fulfilling all the conditions of Chapter I of this Regulation, as well as the relevant provisions of Chapter II of this Regulation, shall be compatible with the common market within the meaning of Article 87(3) of the Treaty and shall be exempt from the notification requirement of Arti…
+ 3. Ad hoc aid fulfilling all the conditions of Chapter I of this Regulation, as well as the relevant provisions of Chapter II of this Regulation, shall be compatible with the common market within the meaning of Article 87(3) of the Treaty and shall be exempt from the notification requirement of Arti…
− ### art_4
+ ### Article 4 — Aid intensity and eligible costs
− Article 4
+ ### Article 5 — Transparency of aid
− ### art_5
− 
− Article 5
+ 
+ (a) aid comprised in grants and interest rate subsidies;
+ 
+ (b) aid comprised in loans, where the gross grant equivalent has been calculated on the basis of the reference rate prevailing at the time of the grant;
+ (c) aid comprised in guarantee schemes:
− | (a) | aid comprised in grants and interest rate subsidies; |
− | --- | --- |
+ (i) where the methodology to calculate the gross grant equivalent has been accepted following notification of this methodology to the Commission in the context of the application of this Regulation or Regulation (EC) No 1628/2006 and the approved methodology explicitly addresses the type of guarante…
− | (b) | aid comprised in loans, where the gross grant equivalent has been calculated on the basis of the reference rate prevailing at the time of the grant; |
− | --- | --- |
+ (ii) where the beneficiary is a small or medium-sized enterprise and the gross grant equivalent has been calculated on the basis of the safe-harbour premiums laid down in the Commission Notice on the application of Articles 87 and 88 of the EC Treaty to State aid in the form of guarantees;
− | (c) | aid comprised in guarantee schemes:(i)where the methodology to calculate the gross grant equivalent has been accepted following notification of this methodology to the Commission in the context of the application of this Regulation or Regulation (EC) No 1628/2006 and the approved methodology…
− | --- | --- |
− | (i) | where the methodology to calculate the gross grant equivalent has been accepted following notification of this methodology to the Commission in the context of the application of this Regulation or Regulation (EC) No 1628/2006 and the approved methodology explicitly addresses the type of guar…
− | (ii) | where the beneficiary is a small or medium-sized enterprise and the gross grant equivalent has been calculated on the basis of the safe-harbour premiums laid down in the Commission Notice on the application of Articles 87 and 88 of the EC Treaty to State aid in the form of guarantees; |
+ (d) aid comprised in fiscal measures, where the measure provides for a cap ensuring that the applicable threshold is not exceeded.
− | (d) | aid comprised in fiscal measures, where the measure provides for a cap ensuring that the applicable threshold is not exceeded. |
− | --- | --- |
+ (a) aid comprised in capital injections, without prejudice to the specific provisions concerning risk capital;
− | (a) | aid comprised in capital injections, without prejudice to the specific provisions concerning risk capital; |
− | --- | --- |
+ (b) aid comprised in risk capital measures, with the exception of aid fulfilling the conditions of Article 29.
− | (b) | aid comprised in risk capital measures, with the exception of aid fulfilling the conditions of Article 29. |
− | --- | --- |
+ 
+ ### Article 6 — Individual notification thresholds
+ 
+ 1. This Regulation shall not apply to any individual aid, whether granted ad hoc or on the basis of a scheme, the gross grant equivalent of which exceeds the following thresholds:
+ 
+ (a) SME investment and employment aid: EUR 7,5 million per undertaking per investment project;
+ (b) investment aid for environmental protection: EUR 7,5 million per undertaking per investment project;
− ### art_6
+ (c) aid for consultancy in favour of SMEs: EUR 2 million per undertaking per project;
− Article 6
+ (d) aid for SME participation in fairs: EUR 2 million per undertaking per project;
− 1. This Regulation shall not apply to any individual aid, whether granted ad hoc or on the basis of a scheme, the gross grant equivalent of which exceeds the following thresholds:
+ (e) research and development project aid and feasibility studies:
− | (a) | SME investment and employment aid: EUR 7,5 million per undertaking per investment project; |
− | --- | --- |
+ (i) if the project is predominantly fundamental research EUR 20 million per undertaking, per project/feasibility study;
− | (b) | investment aid for environmental protection: EUR 7,5 million per undertaking per investment project; |
− | --- | --- |
+ (ii) if the project is predominantly industrial research, EUR 10 million per undertaking, per project/feasibility study;
− | (c) | aid for consultancy in favour of SMEs: EUR 2 million per undertaking per project; |
− | --- | --- |
+ (iii) for all other projects, EUR 7,5 million per undertaking, per project/feasibility study;
− | (d) | aid for SME participation in fairs: EUR 2 million per undertaking per project; |
− | --- | --- |
+ (iv) if the project is a EUREKA project twice the amounts laid down in points (i), (ii) and (iii) respectively.
− | (e) | research and development project aid and feasibility studies:(i)if the project is predominantly fundamental research EUR 20 million per undertaking, per project/feasibility study;(ii)if the project is predominantly industrial research, EUR 10 million per undertaking, per project/feasibility …
− | --- | --- |
− | (i) | if the project is predominantly fundamental research EUR 20 million per undertaking, per project/feasibility study; |
− | (ii) | if the project is predominantly industrial research, EUR 10 million per undertaking, per project/feasibility study; |
− | (iii) | for all other projects, EUR 7,5 million per undertaking, per project/feasibility study; |
− | (iv) | if the project is a EUREKA project twice the amounts laid down in points (i), (ii) and (iii) respectively. |
+ (f) aid for industrial property rights costs for SMEs: EUR 5 million per undertaking per project;
− | (f) | aid for industrial property rights costs for SMEs: EUR 5 million per undertaking per project; |
− | --- | --- |
+ (g) training aid: EUR 2 million per training project;
− | (g) | training aid: EUR 2 million per training project; |
− | --- | --- |
+ (h) aid for the recruitment of disadvantaged workers: EUR 5 million per undertaking per year;
− | (h) | aid for the recruitment of disadvantaged workers: EUR 5 million per undertaking per year; |
− | --- | --- |
+ (i) aid for the employment of disabled workers in the form of wage costs: EUR 10 million per undertaking per year;
− | (i) | aid for the employment of disabled workers in the form of wage costs: EUR 10 million per undertaking per year; |
− | --- | --- |
+ (j) aid compensating for additional costs of employing disabled workers: EUR 10 million per undertaking per year.
− | (j) | aid compensating for additional costs of employing disabled workers: EUR 10 million per undertaking per year. |
− | --- | --- |
+ ### Article 7 — Cumulation
− ### art_7
− Article 7
− 
+ 3. Aid exempted by this Regulation shall not be cumulated with any other aid exempted under this Regulation or *de minimis* aid fulfilling the conditions laid down in Commission Regulation (EC) No 1998/2006 (26) or with other Community funding in relation to the same — partly or fully overlapping — …
− 3. Aid exempted by this Regulation shall not be cumulated with any other aid exempted under this Regulation or de minimis aid fulfilling the conditions laid down in Commission Regulation (EC) No 1998/2006 (26) or with other Community funding in relation to the same — partly or fully overlapping — el…
+ (a) where a target undertaking has received capital under a risk capital measure under Article 29 and subsequently applies, during the first three years after the first risk capital investment, for aid within the scope of this Regulation, the relevant aid thresholds or maximum eligible amounts under…
− | (a) | where a target undertaking has received capital under a risk capital measure under Article 29 and subsequently applies, during the first three years after the first risk capital investment, for aid within the scope of this Regulation, the relevant aid thresholds or maximum eligible amounts u…
− | --- | --- |
+ (b) during the first 3 years after being granted, aid for young innovative enterprises may not be cumulated with other aid exempted under this Regulation, with the only exception of aid exempted under Article 29 and aid exempted under Articles 31 to 37.
− | (b) | during the first 3 years after being granted, aid for young innovative enterprises may not be cumulated with other aid exempted under this Regulation, with the only exception of aid exempted under Article 29 and aid exempted under Articles 31 to 37. |
− | --- | --- |
− 
− ### art_8
+ ### Article 8 — Incentive effect
− Article 8
+ (a) a material increase in the size of the project/activity due to the aid;
− | (a) | a material increase in the size of the project/activity due to the aid; |
− | --- | --- |
+ (b) a material increase in the scope of the project/activity due to the aid;
− | (b) | a material increase in the scope of the project/activity due to the aid; |
− | --- | --- |
+ (c) a material increase in the total amount spent by the beneficiary on the project/activity due to the aid;
− | (c) | a material increase in the total amount spent by the beneficiary on the project/activity due to the aid; |
− | --- | --- |
+ (d) a material increase in the speed of completion of the project/activity concerned;
− | (d) | a material increase in the speed of completion of the project/activity concerned; |
− | --- | --- |
+ (e) as regards regional investment aid referred to in Article 13, that the project would not have been carried out as such in the assisted region concerned in the absence of the aid.
− | (e) | as regards regional investment aid referred to in Article 13, that the project would not have been carried out as such in the assisted region concerned in the absence of the aid. |
− | --- | --- |
+ (a) the fiscal measure establishes a legal right to aid in accordance with objective criteria and without further exercise of discretion by the Member State; and
− | (a) | the fiscal measure establishes a legal right to aid in accordance with objective criteria and without further exercise of discretion by the Member State; and |
− | --- | --- |
+ (b) the fiscal measure has been adopted before work on the aided project or activity has started; this condition shall not apply in the case of fiscal successor schemes.
− | (b) | the fiscal measure has been adopted before work on the aided project or activity has started; this condition shall not apply in the case of fiscal successor schemes. |
− | --- | --- |
+ ### Article 9 — Transparency
− ### art_9
− Article 9
− 
+ The summaries shall be published by the Commission in the *Official Journal of the European Union* and on the Commission’s website.
− The summaries shall be published by the Commission in the Official Journal of the European Union and on the Commission’s website.
+ ### Article 10 — Monitoring
− ### art_10
− 
− Article 10
+ ### Article 11 — Annual reporting
− ### art_11
− 
− Article 11
+ ### Article 12 — Specific conditions applicable to investment aid
− ### art_12
− Article 12
− 
+ (a) an investment in tangible and/or intangible assets relating to the setting-up of a new establishment, the extension of an existing establishment, diversification of the output of an establishment into new additional products or a fundamental change in the overall production process of an existin…
− | (a) | an investment in tangible and/or intangible assets relating to the setting-up of a new establishment, the extension of an existing establishment, diversification of the output of an establishment into new additional products or a fundamental change in the overall production process of an exi…
− | --- | --- |
+ (b) the acquisition of the capital assets directly linked to an establishment, where the establishment has closed or would have closed had it not been purchased, and the assets are bought by an independent investor; in the case of business succession of a small enterprise in favour of family of the …
− | (b) | the acquisition of the capital assets directly linked to an establishment, where the establishment has closed or would have closed had it not been purchased, and the assets are bought by an independent investor; in the case of business succession of a small enterprise in favour of family of …
− | --- | --- |
+ (a) they must be used exclusively in the undertaking receiving the aid; as regards regional investment aid, they must be used exclusively in the establishment receiving the aid;
− | (a) | they must be used exclusively in the undertaking receiving the aid; as regards regional investment aid, they must be used exclusively in the establishment receiving the aid; |
− | --- | --- |
+ (b) they must be regarded as amortizable assets;
− | (b) | they must be regarded as amortizable assets; |
− | --- | --- |
+ (c) they must be purchased from third parties under market conditions, without the acquirer being in a position to exercise control, within the meaning of Article 3 of Council Regulation (EC) No 139/2004 (28), on the seller, vice versa; or
− | (c) | they must be purchased from third parties under market conditions, without the acquirer being in a position to exercise control, within the meaning of Article 3 of Council Regulation (EC) No 139/2004 (28), on the seller, vice versa; or |
− | --- | --- |
+ (d) in the case of SME investment aid, they must be included in the assets of the undertaking for at least three years; in the case of regional investment aid, they must be included in the assets of the undertaking and remain in the establishment receiving the aid for at least five years or, in the …
− | (d) | in the case of SME investment aid, they must be included in the assets of the undertaking for at least three years; in the case of regional investment aid, they must be included in the assets of the undertaking and remain in the establishment receiving the aid for at least five years or, in …
− | --- | --- |
+ (a) employment shall be created within three years of completion of the investment;
− | (a) | employment shall be created within three years of completion of the investment; |
− | --- | --- |
+ (b) the investment project shall lead to a net increase in the number of employees in the establishment concerned, compared with the average over the previous 12 months;
− | (b) | the investment project shall lead to a net increase in the number of employees in the establishment concerned, compared with the average over the previous 12 months; |
− | --- | --- |
+ (c) the employment created shall be maintained during a minimum period of five years in the case of large enterprise and a minimum period of three years in case of SMEs.
− | (c) | the employment created shall be maintained during a minimum period of five years in the case of large enterprise and a minimum period of three years in case of SMEs. |
− | --- | --- |
+ ## SECTION 1 / Regional aid
− ### art_13
+ ### Article 13 — Regional investment and employment aid
− Article 13
+ (a) 50 % of eligible investments in regions eligible under Article 87(3)(a) of the Treaty and 40 % of eligible investments in other regions eligible for regional aid, as determined in the regional aid map approved for the Member States concerned for the period 2007-2013, if the beneficiary is an SME…
− | (a) | 50 % of eligible investments in regions eligible under Article 87(3)(a) of the Treaty and 40 % of eligible investments in other regions eligible for regional aid, as determined in the regional aid map approved for the Member States concerned for the period 2007-2013, if the beneficiary is an…
− | --- | --- |
+ (b) 25 % of eligible investments in regions eligible under Article 87(3)(a) of the Treaty and 20 % of eligible investments in other regions eligible for regional aid, as determined in the regional aid map approved for the Member States concerned for the period 2007-2013, if the beneficiary has less …
− | (b) | 25 % of eligible investments in regions eligible under Article 87(3)(a) of the Treaty and 20 % of eligible investments in other regions eligible for regional aid, as determined in the regional aid map approved for the Member States concerned for the period 2007-2013, if the beneficiary has l…
− | --- | --- |
− 
− ### art_14
+ ### Article 14 — Aid for newly created small enterprises
− Article 14
+ (a) EUR 2 million for small enterprises with their economic activity in regions eligible for the derogation provided for in Article 87(3)(a) of the Treaty;
− | (a) | EUR 2 million for small enterprises with their economic activity in regions eligible for the derogation provided for in Article 87(3)(a) of the Treaty; |
− | --- | --- |
+ (b) EUR 1 million for small enterprises with their economic activity in regions eligible for the derogation provided for in Article 87(3)(c) of the Treaty.
− | (b) | EUR 1 million for small enterprises with their economic activity in regions eligible for the derogation provided for in Article 87(3)(c) of the Treaty. |
− | --- | --- |
+ (a) in regions covered by Article 87(3)(a) of the Treaty, 35 % of eligible costs incurred in the first three years after the creation of the undertaking, and 25 % in the two years thereafter;
− | (a) | in regions covered by Article 87(3)(a) of the Treaty, 35 % of eligible costs incurred in the first three years after the creation of the undertaking, and 25 % in the two years thereafter; |
− | --- | --- |
+ (b) in regions covered by Article 87(3)(c) of the Treaty, 25 % of eligible costs incurred in the first three years after the creation of the undertaking, and 15 % in the two years thereafter.
− | (b) | in regions covered by Article 87(3)(c) of the Treaty, 25 % of eligible costs incurred in the first three years after the creation of the undertaking, and 15 % in the two years thereafter. |
− | --- | --- |
+ (a) interest on external finance and a dividend on own capital employed not exceeding the reference rate;
− | (a) | interest on external finance and a dividend on own capital employed not exceeding the reference rate; |
− | --- | --- |
+ (b) fees for renting production facilities/equipment;
− | (b) | fees for renting production facilities/equipment; |
− | --- | --- |
+ (c) energy, water, heating, taxes (other than VAT and corporate taxes on business income) and administrative charges;
− | (c) | energy, water, heating, taxes (other than VAT and corporate taxes on business income) and administrative charges; |
− | --- | --- |
+ (d) depreciation, fees for leasing production facilities/equipment as well as wage costs, provided that the underlying investments or job creation and recruitment measures have not benefited from other aid.
− | (d) | depreciation, fees for leasing production facilities/equipment as well as wage costs, provided that the underlying investments or job creation and recruitment measures have not benefited from other aid. |
− | --- | --- |
+ ## SECTION 2 / SME investment and employment aid
− ### art_15
+ ### Article 15 — SME investment and employment aid
− Article 15
+ (a) 20 % of the eligible costs in the case of small enterprises;
− | (a) | 20 % of the eligible costs in the case of small enterprises; |
− | --- | --- |
+ (b) 10 % of the eligible costs in the case of medium-sized enterprises.
− | (b) | 10 % of the eligible costs in the case of medium-sized enterprises. |
− | --- | --- |
+ (a) the costs of investment in tangible and intangible assets; or
− | (a) | the costs of investment in tangible and intangible assets; or |
− | --- | --- |
+ (b) the estimated wage costs of employment directly created by the investment project, calculated over a period of two years.
… diff truncated at 500 changed lines …