Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EC)No 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty

CHAPTER I SUBJECT MATTER AND SCOPE

Article 1

Subject matter and scope

CHAPTER II NOTIFICATIONS

Article 2

Notification forms

Without prejudice to Member States’ obligations to notify state aids in the coal sector under Commission Decision 2002/871/CE ([^E0001]), notifications of new aid pursuant to Article 2(1) of  Regulation (EU) 2015/1589, other than those referred to in Article 4(2), shall be made on the notification form set out in Part I of Annex I to this Regulation.

Supplementary information needed for the assessment of the measure in accordance with regulations, guidelines, frameworks and other texts applicable to State aid shall be provided on the supplementary information sheets set out in Part III of Annex I.

Whenever the relevant guidelines or frameworks are modified or replaced, the Commission shall adapt the corresponding forms and information sheets.

Article 3

Transmission of notifications

All correspondence in connection with a notification shall be sent electronically via the secured electronic system designated by the Commission.

In the absence of such an agreement, any notification or correspondence in connection with a notification sent to the Commission by a Member State through a communication channel other than those referred to in paragraph 3 shall not be considered as submitted to the Commission.

The first subparagraph shall not apply to aid granted through fiscal measures.

Article 4

Simplified notification procedure for certain alterations to existing aid

• (a) increases in the budget of an authorised aid scheme exceeding 20 %;

• (b) prolongation of an existing authorised aid scheme by up to six years, with or without an increase in the budget;

• (c) tightening of the criteria for the application of an authorised aid scheme, a reduction of aid intensity or a reduction of eligible expenses;

The Commission shall use its best endeavours to take a decision on any aid notified on the simplified notification form within a period of one month.

CHAPTER III ANNUAL REPORTS

Article 5

Form and content of annual reports

Article 6

Transmission and publication of annual reports

In justified cases Member States may submit estimates, provided that the actual figures are transmitted at the very latest with the following year’s data.

Article 7

Status of annual reports

The transmission of annual reports shall not be considered to constitute compliance with the obligation to notify aid measures before they are put into effect pursuant to  Article 108(3) of the Treaty, nor shall such transmission in any way prejudice the outcome of an investigation into allegedly unlawful aid in accordance with the procedure laid down in Chapter III of  Regulation (EU) 2015/1589.

CHAPTER IV TIME-LIMITS

Article 8

Calculation of time-limits

5a. With regard to the time-limit for the submission of the information requested from third parties pursuant to  Article 7(6) of Regulation (EU) 2015/1589, the receipt of the request for information shall be the relevant event for the purposes of Article 3(1) of Regulation (EEC, Euratom) No 1182/71.

5b. With regard to the time-limit for the submission of the information requested from third parties pursuant to  Article 7(7) of Regulation (EU) 2015/1589, the notification of the decision shall be the relevant event for the purposes of Article 3(1) of Regulation (EEC, Euratom) No 1182/71.

CHAPTER V INTEREST RATE FOR THE RECOVERY OF UNLAWFUL AID

Article 9

Method for fixing the interest rate

Article 10

Publication

The Commission shall publish current and relevant historical State aid recovery interest rates in the Official Journal of the European Union and for information on the Internet.

Article 11

Method for applying interest

CHAPTER Va HANDLING OF COMPLAINTS

Article 11a

Admissibility of complaints

CHAPTER Vb IDENTIFICATION AND PROTECTION OF CONFIDENTIAL INFORMATION

Article 11b

Protection of business secrets and other confidential information

Any person submitting information pursuant to  Regulation (EU) 2015/1589 shall clearly indicate which information it considers to be confidential, stating the reasons for such confidentiality, and provide the Commission with a separate non-confidential version of the submission. When information must be provided by a certain deadline, the same deadline shall apply for providing the non-confidential version.

CHAPTER VI FINAL PROVISIONS

Article 12

Review

The Commission shall in consultation with the Member States, review the application of this Regulation within four years after its entry into force.

Article 13

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Chapter II shall apply only to those notifications transmitted to the Commission more than five months after the entry into force of this Regulation.

Chapter III shall apply to annual reports covering aid granted from 1 January 2003 onwards.

Chapter IV shall apply to any time limit, which has been fixed but which has not yet expired on the date of entry into force of this Regulation.

Articles 9 and 11 shall apply in relation to any recovery decision notified after the date of entry into force of this Regulation.

This Regulation shall be binding in its entirety and be directly applicable in all Member States.

ANNEX I

Image omitted; see official source

PART I.

GENERAL INFORMATION

• 1.STATUS OF THE NOTIFICATION

• Does the information transmitted on this form concern:

• (a) □a pre-notification? If so, you may not need to complete the entire form at this stage but to agree with the Commission services which information is required for a preliminary assessment of the proposed measure.

• (b) □a notification pursuant to Article 108(3) of the Treaty on the Functioning of the European Union (‘the Treaty’)?

• (c) □a simplified notification under Article 4(2) of Regulation (EC) No 794/2004 ([^E0002])? If so, please complete only the Simplified Notification Form in Annex II.

• (d) □a measure which does not constitute State aid within the meaning of Article 107(1) of the Treaty but is notified to the Commission for reasons of legal certainty?

• If you have selected point (d) above, please indicate below why the notifying Member State considers that the measure does not constitute State aid within the meaning of Article 107(1) of the Treaty. Please provide a full assessment of the measure in light of each of following four criteria, stressing in particular the criteria that you consider not to be met in the planned measure:

• Does the notified measure imply a transfer of public resources or is it imputable to the State?

• …

• Does the notified measure confer an advantage upon undertakings?

• …

• Is the measure discretionary, available only to a limited number of undertakings, in a limited number of sectors of the economy or does it entail any territorial restrictions?

• …

• Does the measure affect competition on the internal market or threaten to distort intra-Union trade?

• …

• 2.IDENTIFICATION OF THE AID GRANTOR

• Member State concerned:

• …

• Region(s) of the Member State concerned (at NUTS level 2); include information on their regional aid status:

• …

• Contact person(s):

• Name: …

• E-mail(s): …

• Please indicate the name, the address (including web address) and the e-mail contact of the granting authority:

• Name: …

• Address: …

• Web address: …

• E-mail: …

• Contact person at the Permanent Representation

• Name: …

• Phone(s): …

• E-mail: …

• If you would like a copy of the official correspondence sent by the Commission to the Member State to be forwarded to other national authorities, please indicate here their name, address (including their web address) and e-mail contact:

• Name: …

• Address: …

• Web address: …

• E-mail: …

• 3.BENEFICIARIES

• 3.1. Location of the beneficiary(ies)

• (a) □in (an) unassisted region(s): …

• (b) □in region(s) eligible for assistance under Article 107(3), point (a), of the Treaty (specify the region(s) at NUTS level 2): …

• (c) □in region(s) eligible for assistance under Article 107(3), point (c), of the Treaty (specify the region(s) at NUTS level 3 or lower): …

• 3.2. If applicable, location of the project(s)

• (a) □in (an) unassisted region(s): …

• (b) □in region(s) eligible for assistance under Article 107(3), point (a), of the Treaty (specify the region(s) at NUTS level 2): …

• (c) □in region(s) eligible for assistance under Article 107(3), point (c), of the Treaty (specify the region(s) at NUTS level 3 or lower): …

• 3.3. Sector(s) affected by the aid measure (i.e. in which the aid beneficiaries are active):

• (a) □Open to all sectors

• (b) □Sector specific. If so, please specify the sector(s) at NACE group level ([^E0003]): …

• 3.4. In the case of an aid scheme, please specify:

• 3.4.1. Type of beneficiaries:

• (a) □large enterprises

• (b) □small and medium-sized enterprises (SMEs)

• (c) □medium-sized enterprises

• (d) □small enterprises

• (e) □micro enterprises

• 3.4.2. Estimated number of beneficiaries:

• (a) □under 10

• (b) □from 11 to 50

• (c) □from 51 to 100

• (d) □from 101 to 500

• (e) □from 501 to 1 000

• (f) □over 1 000

• 3.5. In the case of individual aid, either granted within the scope of a scheme or as ad hoc aid, please specify:

• 3.5.1. Name of the beneficiary(ies):

• …

• 3.5.2. Type of beneficiary(ies):

• …

• □ SME

• Number of employees: …

• Annual turnover (full amount in national currency, in the last financial year): …

• Annual balance-sheet total (full amount in national currency, in the last financial year): …

• Existence of linked enterprise or partner enterprises (please attach a declaration referred to in Article 3(5) of the Annex to Commission Recommendation 2003/361/EC ([^E0004]) attesting to either the autonomous, linked or partner status of the beneficiary undertaking ([^E0005])):

• …

• □ Large enterprise

• 3.6. Is the beneficiary(ies) an undertaking in difficulty ([^E0006])?

• □yes □no

• 3.7. Outstanding recovery orders

• 3.7.1. In the case of individual aid:

• The authorities of the Member State commit to suspend the award and/or payment of the notified aid if the beneficiary still has at its disposal earlier unlawful aid that was declared incompatible by a Commission Decision (either as individual aid or aid under an aid scheme being declared incompatible), until that beneficiary has reimbursed or paid into a blocked account the total amount of unlawful and incompatible aid and the corresponding recovery interest.

• □yes □no

• Please provide the reference to the national legal basis concerning this point:

• …

• 3.7.2. In the case of aid schemes:

• The authorities of the Member State commit to suspend the award and/or payment of any aid under the notified aid scheme to any undertaking that has benefited from earlier unlawful aid declared incompatible by a Commission Decision (either as an individual aid or an aid under an aid scheme being declared incompatible), until that undertaking has reimbursed or paid into a blocked account the total amount of unlawful and incompatible aid and the corresponding recovery interest.

• □yes □no

• Please provide the reference to the national legal basis concerning this point:

• …

• 4.NATIONAL LEGAL BASIS

• 4.1.Please provide the national legal basis of the aid measure including the implementing provisions and their respective sources:

• National legal basis: …

• Implementing provisions (where applicable): …

• References (where applicable): …

• 4.2.Please enclose with this notification one of the following:

• (a) □a copy of the relevant extracts of the final text(s) of the legal basis (together with a web address which provides direct access to it, if available)

• (b) □a copy of the relevant extracts of the draft text(s) of the legal basis (together with a web address which provides direct access, if available)

• 4.3.In case of a final text, does the final text contain a stand-still clause whereby the aid granting body can only grant the aid after the Commission has authorised the aid?

• □ Yes

• □ No: has a provision been included to that effect in the draft text?
• □ Yes
• □ No: please explain why such a provision was not included in the text of the legal basis. …

• 4.4.Where the text of the legal basis contains a stand-still clause, please indicate whether the date of granting of the aid will be:

• □ the date of the approval by the Commission

• □ the date of the commitment of the national authorities to grant the aid, subject to the approval of the Commission …

• 5.IDENTIFICATION OF THE AID, OBJECTIVE AND DURATION

• 5.1. Title of the aid measure (or name of the beneficiary of the individual aid)

• …

• 5.2. Brief description of the objective of the aid:

• …

• 5.3. Type of aid

• 5.3.1. Does the notification relate to an aid scheme?

• □ No

• □ Yes: Does the scheme amend an existing aid scheme?
• □ No
• □ Yes: Are the conditions laid down for the simplified notification procedure pursuant to Article 4(2) of Regulation (EC) No 794/2004 fulfilled?
• □ Yes: Please use and complete the Simplified Notification Form (see Annex II).
• □ No: Continue with this form, and specify whether the original scheme which is being amended was notified to the Commission
• □ Yes: please specify:
• — Aid number ([^E0007]): …
• — Date of Commission approval (reference of the letter of the Commission) if relevant or exemption number: …
• — Duration of the original scheme: …
• — Please specify which conditions are being amended in relation to the original scheme and why: …
• □ No: please specify when the scheme was implemented: …

• 5.3.2. Does the notification relate to individual aid ([^E0008])?

• □ No

• □ Yes: please indicate whether:
• □ the aid is based on an approved / block-exempted scheme which should be individually notified. Please provide the reference to the approved scheme or to the exempted scheme: Title: … Aid number ([^E0009]): … Letter of Commission approval (where applicable): …
• □ individual aid is not based on a scheme

• 5.3.3. Does the system of financing form an integral part of the aid measure (for example, by applying parafiscal levies in order to raise the necessary funds to allow for the aid to be granted)?

• □ No

• □ Yes: if yes, the system of financing should be notified as well.

• 5.4. Duration

• □ Scheme

• Indicate the planned last date until which individual aid may be granted under the scheme. If the duration exceeds 6 years please indicate why a longer period is indispensable to achieve the objectives of the aid scheme.

• …

• □ Individual aid

• Indicate the planned date when the aid will be granted ([^E0010]): …

• If the aid will be paid out in instalments, indicate the planned date(s) of each instalment …

• 5.5. Is the notified measure a reform and/or investment financed under the Recovery and Resilience Facility?

• □yes □no

• 5.6. Does the notified measure concern an investment financed under the scope of the Just Transition Fund?

• □yes □noezen nincs mit

• 6.COMPATIBILITY OF THE AID

• COMMON ASSESSMENT PRINCIPLES

• (Sub-sections 6.2 to 6.7 do not apply to aid to the agriculture, fishery and aquaculture sectors ([^E0011]))

• 6.1.Please indicate the primary objective and, where applicable, the secondary objective(s), of common interest to which the aid contributes:

	Primary objective (please tick only one)	Secondary objective [^E0012]
Agriculture; Forestry; Rural areas	□	□
Aid for co-operation in forestry sector	□	□
Aid for co-operation in rural areas	□	□
Aid for disadvantaged workers and/or workers with disabilities	□	□
Aid for knowledge transfer and information actions in the agricultural sector	□	□
Aid for promotion measures in favour of agricultural products	□	□
Airport infrastructure or equipment	□	□
Airport operation	□	□
Broadband infrastructures	□	□
Closure aid	□	□
Compensation of damage caused by natural disasters or exceptional occurrences	□	□
Coordination of transport	□	□
Culture	□	□
Energy	□	□
Energy efficiency	□	□
Energy infrastructures	□	□
Environmental protection	□	□
Execution of an important project of common European interest	□	□
Fisheries and aquaculture	□	□
Heritage conservation	□	□
Promotion of export and internationalisation	□	□
Regional development (including territorial cooperation)	□	□
Remedy for a serious disturbance in the economy	□	□
Renewable energy	□	□
Rescuing undertakings in difficulty	□	□
Research, development and innovation	□	□
Restructuring undertakings in difficulty	□	□
Risk finance	□	□
Sectorial development	□	□
Services of general economic interest (SGEI)	□	□
SMEs	□	□
Social support to individual consumers	□	□
Sport and multifunctional recreational infrastructures	□	□
Training	□	□
Start-up aid to airlines for the development of new routes	□	□

A secondary objective is one for which, in addition to the primary objective, the aid will be exclusively earmarked. For example, a scheme for which the primary objective is research and development may have as a secondary objective small and medium-sized enterprises (SMEs) if the aid is earmarked exclusively for SMEs. The secondary objective may also be sectorial, in the case for example of a research and development scheme in the steel sector.

• 6.2.Please explain the need for State intervention. Please note that the aid must be targeted towards a situation where it can bring about a material improvement which cannot be delivered by the market itself, by remedying a well-defined market failure.

• …

• 6.3.Please indicate why the aid is an appropriate instrument to address the objective of common interest as defined in point 6.1. Please note that the aid will not be considered compatible if less distortive measures make it possible to achieve the same positive contribution.

• …

• 6.4.Please indicate whether the aid has an incentive effect (that is, when the aid changes the behaviour of an undertaking leading it to engage in additional activity which it would not have engaged in without the aid or would only have engaged in such activity in a restricted or different manner).

• □yes □no

• Please indicate whether activities which started before the submission of an application for aid are eligible.

• □yes □no

• If they are eligible, please explain how the incentive effect requirement is complied with.

• …

• 6.5.Please indicate why the aid granted is proportionate insofar as it amounts to the minimum needed to induce investment or activity.

• …

• 6.6.Please indicate the possible negative effects of the aid on competition and trade and specify the extent to which they are outweighed by the positive effects.

• …

• 6.7.In accordance with the transparency requirements set out in EU State aid Guidelines and Frameworks, please confirm whether the following information will be published in the European Commission’s Transparency Award Module (TAM) ([^E0013]) or on a single national or regional website: (i) the full text of the approved aid scheme or the individual aid granting decision and its implementing provisions, or a link to it; (ii) the identity of the granting authority/(ies); (iii) the identity of the individual beneficiary(ies), (iv) the aid instrument ([^E0014]) and amount of aid granted to each beneficiary(ies); (v) the objective of the aid, the date of granting, (vi) the type of undertaking (for example SME, large company); (vii) the Commission's aid measure reference number; (viii) the region where the beneficiary is located (at NUTS level 2) and (ix) the principal economic sector of the beneficiary(ies) (at NACE group level) ([^E0015]).

• □yes □no

• 6.7.1. Please provide the address(es) of the website(s) on which the information will be made available:

• …

• 6.7.2. If applicable, please provide the address(es) of the central website retrieving information from the regional website(s):

• …

• 6.7.3. If the address(es) of the website referred to in point 6.7.2 are not known at the time of the submission of the notification, the Member State must undertake to inform the Commission once those websites are created and the addresses are known.

• 6.8. For aid notified under Articles 107(3), point (a), first part of point (b) (aid to promote the execution of an important project of common European interest), points (c), (d) and (e) of the Treaty, Article 93 of the Treaty and Article 106(2) of the Treaty, please confirm that, neither the aided activity, nor any aspects of the notified State aid measure that are indissolubly linked to the object of the aid are breaching Union environmental law.

• □yes □no

• 7.AID INSTRUMENT, AID AMOUNT, AID INTENSITY AND MEANS OF FUNDING

• 7.1. Aid instrument and aid amount

• Specify the form of the aid and the aid amount ([^E0016]) made available to the beneficiary(ies) (where appropriate, for each measure):

Aid instrument	Aid amount or budget allocation [^E0017]	Aid amount or budget allocation [^E0017]
Aid instrument	Overall	Annual
□  Grants (or similar in effect) (a) □Direct grant (b) □Interest rate subsidy (c) □Debt write-off
□  Loans (or similar in effect) (a) □Soft loan (including details of how the loan is secured and its duration) (b) □Repayable advances (c) □Tax deferral
□  Guarantee Where appropriate, provide a reference to the Commission decision approving the methodology to calculate the gross grant equivalent and information on the loan or other financial transaction covered by the guarantee, the security required and the premium to be paid, the duration, etc. …
□  Any form of equity or quasi-equity intervention …
□  Tax advantage or tax exemption (a) □Tax allowance (b) □Tax base reduction (c) □Tax rate reduction (d) □Reduction of social security contributions (e) □Other (please specify) …
□  Other (please specify) … Please indicate the instruments to which it would broadly match as regards its effect …

For information on aid amounts or budget at any Section of this form and supplementary forms, give the full amount in national currency.

• For guarantees, please indicate the maximum amount of loans guaranteed: …

• For loans, please indicate the maximum (nominal) amount of the loan granted: …

• 7.2. Description of the aid instrument

• For each aid instrument chosen from the list in point 7.1, please describe the conditions of application of the aid (such as the tax treatment, whether the aid is awarded automatically based on certain objective criteria or whether there is an element of discretion by the awarding authorities):

• …

• 7.3. Source of funding

• 7.3.1. Specify the financing of the aid:

• (a) □General budget of the State/region/local

• (b) □Through parafiscal charges or taxes affected to a beneficiary. Please provide full details of the charges and the products/activities on which they are levied (specify in particular whether products imported from other Member States are liable to the charges). If applicable, please annex a copy of the legal basis of the financing.

• (c) □Accumulated reserves

• (d) □Public enterprises

• (e) □Structural fund co-financing

• (f) □Other (please specify) …

• 7.3.2. Is the budget adopted annually?

• □ Yes

• □ No. Please specify what period it covers: …

• 7.3.3. If the notification concerns changes to an existing scheme, please indicate the budgetary effects for each of the aid instruments of the notified changes to the scheme on the:

• Overall budget : …

• Annual budget ([^E0018]) : …

• 7.4. Cumulation

• Can the aid be cumulated with aid or de minimis aid ([^E0019]) received from other local, regional or national aid ([^E0020]) to cover the same eligible costs?

• □ Yes. If available, please provide the name, purpose and objective of the aid …

• Please explain the mechanisms put in place in order to insure that the cumulation rules are respected:

• …

• □ No

• 8.EVALUATION

• □ FOR A SCHEME NOTIFIED TO THE COMMISSION PURSUANT TO ARTICLE 108(3) OF THE TREATY:

• Is the scheme considered for evaluation?

• □ No

• If the scheme is not considered for evaluation, please explain why you consider the criteria for evaluation not to be fulfilled.

• …

• □ Yes

• According to which criteria is the scheme considered for ex post evaluation:

• (a) □A scheme with large aid budget;

• (b) □A scheme containing novel characteristics;

• (c) □A scheme where significant market, technology or regulatory changes can be foreseen;

• (d) □A scheme that you plan for evaluation even if the other criteria referred to in this point do not apply.

• If any of the criteria referred to in this point are fulfilled, please indicate the period of evaluation and complete the supplementary information sheet for the notification of an evaluation plan in Annex 1, Part III.8 ([^E0021]).

• …

• Please indicate whether any ex-post evaluation has already been carried out for a similar scheme (where relevant, with a reference and a link to any relevant websites).

• …

• □ FOR A SCHEME SUBJECT TO EVALUATION PURSUANT TO ARTICLE 1(2)(A) OF REGULATION (EU) NO 651/2014 (GBER) OR ARTICLE 1(3)(A) OF REGULATION (EU) 2022/2472 (ABER) OR ARTICLE 1(7)(A) OF REGULATION (EU) 2022/2473 (FIBER):

• Please indicate the SA number of the scheme: …

• and complete the supplementary information sheet for the notification of an evaluation plan in Annex 1, Part III.8 ([^E0022]).

• 9.REPORTING AND MONITORING

• In order to enable the Commission to monitor the aid scheme and individual aid, the notifying Member State undertakes to:

• □ Annually submit to the Commission the reports provided for by Article 26 of Council Regulation (EU) 2015/1589 ([^E0023]).

• □ Maintain for at least 10 years from the date of award of the aid (individual aid and aid granted under the scheme) detailed records containing the information and supporting documentation necessary to establish that all compatibility conditions are met, and provide them, on a written request, to the Commission within a period of 20 working days or such longer period as may be fixed in the request.

• For fiscal aid schemes:

• □ In case of schemes under which fiscal aid is granted automatically based on tax declarations of the beneficiaries, and where there is no ex ante control that all compatibility conditions are met for each beneficiary, the Member State undertakes to put in place an appropriate control mechanism, by which it regularly verifies (for example once per fiscal year), at least ex post and on a sample basis, that all compatibility conditions are met, and to impose sanctions in case of fraud. In order to enable the Commission to monitor fiscal aid schemes, the notifying Member State undertakes to maintain detailed records of the controls for at least 10 years from the date of the controls, and provide them, on a written request, to the Commission within a period of 20 working days or such longer period as may be fixed in the request.

• 10.CONFIDENTIALITY

• Does the notification contain confidential information ([^E0024]) which should not be disclosed to third parties?

• □ Yes. Please indicate which of the form are confidential and provide reasons for confidentiality. …

• □ No

• 11.OTHER INFORMATION

• Where applicable, please indicate any other information relevant for the assessment of the aid.

• …

• 12.ATTACHMENTS

• Please list all documents which are attached to the notification and provide paper copies or internet addresses which allow access to the documents concerned.

• …

• 13.DECLARATION

• I certify that to the best of my knowledge the information provided on this form, annexes and attachments is accurate and complete.

• Date and place of signature: …

• Signature: …

• Name and position of person signing: …

• 14.SUPPLEMENTARY INFORMATION SHEET

• 1. Based on the information submitted in the general information form, please select the applicable supplementary information sheet to be completed:
• (a) Supplementary information sheets on regional aid
• □ investment aid
• □ operating aid
• □ individual aid
• (b) □Supplementary information sheet on research, development and innovation aid
• (c) Supplementary information sheets on aid for restructuring and rescuing undertakings in difficulty
• □ rescue aid
• □ restructuring aid
• □ aid schemes
• (d) □Supplementary information sheet on audio-visual production aid
• (e) Supplementary information sheet on aid for broadband aid
• □ for take-up measures
• □ for the deployment of broadband networks
• (f) Supplementary information sheet on aid for climate, environmental protection and energy
• □ under Section 4.1. of CEEAG
• □ under Section 4.2. of CEEAG
• □ under Section 4.3.1. of CEEAG
• □ under Section 4.4. of CEEAG
• □ under Section 4.5. of CEEAG
• □ under Section 4.6. of CEEAG
• □ under Section 4.7.1. of CEEAG
• □ under Section 4.7.2. of CEEAG
• □ under Section 4.8. of CEEAG
• □ under Section 4.9 of CEEAG
• □ under Section 4.10. of CEEAG
• □ under Section 4.11. of CEEAG
• (g) □Supplementary information sheet on risk finance aid
• (h) □Supplementary information sheet for the notification of an evaluation plan
• (i) □General information sheet for the Guidelines for State aid in in the agriculture and forestry sectors and in rural areas
• □ Supplementary information sheets on aid in the agriculture and forestry sectors and in rural areas
• (j) Supplementary information sheet on aid to the transport sector:
• □ investment aid to airports
• □ operating aid to airports
• □ start-up aid to airlines
• □ aid of a social character under Article 107(2), point (a), of the Treaty
• □ aid for maritime transport
• (k) □General information sheet for the Guidelines for State aid in the fishery and aquaculture sector
• □ Supplementary information sheets on aid in the fishery and aquaculture sector

• 1. For aid which is not covered by any supplementary information sheet, please select the relevant provision of the Treaty, guideline or another text applicable to State aid:
• (a) □Short term export credit ([^E0025])
• (b) □Emissions Trading Systems ([^E0026])
• (c) □Banking Communication ([^E0027])
• (d) □Communication on important projects of common European interest ([^E0028])
• (e) □Services of General Economic Interest (Article 106(2) of the Treaty) ([^E0029])
• (f) □Article 93 of the Treaty
• (g) □Article 107(2), point (a), of the Treaty
• (h) □Article 107(2), point (b), of the Treaty
• (i) □Article 107(3), point (a), of the Treaty
• (j) □Article 107(3), point (b), of the Treaty
• (k) □Article 107(3), point (c), of the Treaty
• (l) □Article 107(3), point (d), of the Treaty
• (m) □Other(s), please specify: … Please provide a justification for the compatibility of the aid falling in the categories selected in this point: …

• For practical reasons, it is recommended to number the documents provided as annexes and to refer to those document numbers in the relevant sections of the supplementary information sheets.

Image omitted; see official source

PART III

SUPPLEMENTARY INFORMATION SHEETS

PART III.1.A

SUPPLEMENTARY INFORMATION SHEET ON INDIVIDUAL REGIONAL INVESTMENT AID

This supplementary information sheet is not mandatory. It is, however, recommended that it is completed, in addition to the 'General information' form, for the notification of any individual investment aid covered by the Guidelines on regional State aid applicable as from 1 January 2022 (‘RAG’). ([^E0030])

• 1.SCOPE

• 1.1. Reasons for notifying the measure:

• □ The notification relates to individual aid granted under a scheme and the aid from all sources exceeds the notification threshold. Please provide State aid references of the approved or block-exempted aid schemes concerned: …

• □ The notification relates to individual aid granted outside a scheme (ad hoc aid).

• □ The notification relates to aid granted to a beneficiary that has closed down the same or similar activity ([^E0031]) in the EEA two years preceding the date of applying for aid or at the moment of aid application has the intention to close down such an activity within a period of two years after the investment to be subsidised is completed.

• □ Other (Please explain) …

• 1.2. Scope of the notified aid measure

• 1.2.1.Please confirm that the beneficiary is not a firm in difficulty ([^E0032])

• …

• 1.2.2.Please provide a copy of the application form and the (draft) aid granting agreement.

• 2.ADDITIONAL INFORMATION ON THE BENEFICIARY, INVESTMENT PROJECT AND AID

• 2.1. Beneficiary

• 2.1.1.Please identify the aid recipient(s):

• …

• 2.1.2.If the legal identity of the aid recipient is different from the undertaking(s) that finance(s) the project or from the actual beneficiary(ies) of the aid, please describe these differences and identify those other undertakings involved.

• …

• 2.1.3.Please give a clear description of the relation between the beneficiary, the group of enterprises it belongs to and other associated enterprises, including joint ventures.

• …

• 2.2. The investment project

• 2.2.1.Please provide the following information on the notified investment project:

• Date of application for the aid:

• Date of start of works on the investment project:

• Date of the start of production:

• Date on which the full production capacity is reached:

• Planned completion of the investment project:

• 2.2.2.If the notification covers an investment in an 'a' area or an investment by an SME ([^E0033]) (s) in a 'c' area (paragraph 45 of RAG), please specify the category/categories of initial investment concerned by the notification (paragraph 19(13) of RAG):

• □ the setting-up of a new establishment

• □ the extension of the capacity of an existing establishment

• □ the diversification of the output of an establishment into products not previously produced in the establishment

• □ a fundamental change in the overall production process of the product(s) concerned by the investment in the establishment

• □ an acquisition of assets belonging to an establishment that has closed or would have closed had it not been purchased ([^E0034])

• 2.2.3.If the notification covers an investment in a 'c' area by a large enterprise, please specify the category/categories of initial investment concerned by the notification (paragraph 19(14) and paragraph 14 of RAG):

• □ the setting-up of a new establishment

• □ the diversification of the activity of an establishment, under the condition that the new activity is not the same or a similar activity to the activity previously performed in the establishment

• □ diversification of the output of an establishment into products not previously produced in the establishment under the 3 cumulative conditions of paragraph 14 of RAG ([^E0035])

• □ fundamental change in the overall production process of the product(s) concerned by the investment in the establishment under the 3 cumulative conditions of paragraph 14 of RAG

• □ an acquisition of assets belonging to an establishment that has closed or would have closed had it not been purchased, under the condition that the new activity to be carried out using the acquired assets is not the same or a similar activity than the activity carried out in the establishment before the acquisition ([^E0036])

• 2.2.4.Please give a brief description of the investment project which also explains how the project concerned falls within one or more of the categories of initial investment indicated above:

• …

• 2.3. Eligible costs calculated on the basis of investment costs

• 2.3.1.Please provide the following breakdown of the total eligible investment costs in nominal and discounted value:

	Total eligible cost (nominal) [^E0037]	Total eligible cost (discounted) [^E0037]
Preparatory studies or consultancy costs linked to the investment (SMEs only)
Land
Buildings
Plant/machinery/equipment
Intangible assets
Total eligible cost

In national currency (see also point 2.5 below)

• 2.3.2.Please confirm that the acquired assets are new (paragraph 27 of RAG) ([^E0038]).

• …

• 2.3.3.Please provide evidence to show that in the case of SMEs not more than 50% of the costs of preparatory studies or consultancy costs linked to the investment is included in the eligible cost (paragraph 28 of RAG).

• …

• 2.3.4.Please provide evidence to show that for aid awarded to large enterprises for a fundamental change in the production process, the eligible costs exceed the depreciation of the assets linked to the activity to be modernised in the course of the preceding three fiscal years (paragraph 29 of RAG).

• …

• 2.3.5.Please provide a reference to the legal basis or explain how it is ensured that for aid awarded for a diversification of an existing establishment, the eligible costs exceed by at least 200 % the book value of the assets that are reused, as registered in the fiscal year preceding the start of works (paragraph 30 of RAG). If appropriate, provide documentation containing the relevant quantitative data.

• …

• 2.3.6.In cases involving the lease of tangible assets, please provide a reference to the relevant provisions in the legal basis where it is stipulated that the following conditions are respected (paragraph 31 of RAG) or explain how this is otherwise achieved.

• — for land and buildings, the lease must continue for at least five years after the expected date of completion of the investment for large enterprises, and three years for SMEs; …

• — for plant or machinery, the lease must take the form of financial leasing and must contain an obligation for the beneficiary of the aid to purchase the asset at the expiry of the term of the lease. …

• 2.3.7.Paragraph 32 of RAG provides that in the case of acquisition of an establishment ‘in principle only the costs of buying the assets from third parties unrelated to the buyer should be taken into consideration. However, if a member of the family of the original owner, or an employee, takes over a small enterprise, the condition that the assets must be bought from third parties unrelated to the buyer does not apply. The transaction must take place under market conditions. If the acquisition of the assets of an establishment is accompanied by an additional investment eligible for regional aid, the eligible costs of that additional investment should be added to the cost of acquisition of the assets of the establishment’.

• If relevant in the notified case, please explain how these conditions have been complied with, providing relevant supporting documentation.

• …

• 2.3.8.If the eligible costs for the investment project include intangible assets, please explain how it is ensured that the conditions set out in paragraphs 33 and 34 of RAG ([^E0039]) will be respected. In such cases please provide a precise reference to the relevant provision in the legal basis.

• …

• 2.4. Eligible costs calculated on the basis of wage costs

• 2.4.1.Please:

• — explain how eligible costs calculated on the basis of wage costs have been established (paragraph 35 of RAG);

• — explain how the number of jobs created has been calculated with reference to paragraph 19(16) of RAG;

• — explain how the wage costs of the persons hired have been established with reference to paragraph 19(33) of RAG; and

• — provide the relevant calculations and documentation supporting the figures. …

• 2.5. Calculation of discounted eligible costs and the amount of aid

• 2.5.1.Please fill in the below table with the details of the eligible costs by category of eligible cost to be defrayed over the whole duration of the investment project:

	Nominal/ discounted	N-0 [^E0040]	N+1 [^E0040]	N+2 [^E0040]	N+3 [^E0040]	N+X [^E0040]	Total [^E0040]
Preparatory studies etc. (SMEs only)	Nominal
Preparatory studies etc. (SMEs only)	Discounted
Land	Nominal
	Discounted
Buildings	Nominal
	Discounted
Plant/machinery/	Nominal
equipment	Discounted
Intangible assets	Nominal
	Discounted
Wage costs	Nominal
	Discounted
Other (please specify)	Nominal
	Discounted
Total	Nominal
	Discounted

In national currency

• Please indicate the date to which the amounts were discounted, as well as the discount rate used ([^E0041]):

• …

• 2.5.2.Please complete the table below with the details of the notified aid (to be) granted for the investment project by reference to the applicable form of aid:

	Nominal/ discounted	N-0 [^E0042]	N+1 [^E0042]	N+2 [^E0042]	N+3 [^E0042]	N+X [^E0042]	Total [^E0042]
Grant	Nominal
	Discounted
Loan	Nominal
	Discounted
Guarantee	Nominal
	Discounted
Tax advantage	Nominal
	Discounted
…	Nominal
	Discounted
…	Nominal
	Discounted
Total	Nominal
	Discounted

In national currency

• Please indicate the date to which the amounts were discounted, as well as the discount rate used:

• …

• For each form of aid mentioned in the table above, please indicate how the grant equivalent is calculated:

Soft loan: …
Guarantee: …
Tax reduction: …
Other: …

• 2.5.3.If any of the aid measures to be granted to the project are not yet defined, please indicate this, and explain how the granting authority will ensure that the applicable maximum aid intensity is respected (paragraphs 93 and 94 of RAG):

• …

• 2.5.4.Is the project co-financed by any of the Union Funds implemented under shared management (the ‘Funds’)? If so, please explain under which programme such funding will be obtained. Please also indicate the amount of funding from the Funds that will be involved.

• …

• 2.5.5.If the beneficiary (at group level) has received aid for one (or more) initial investment(s) related to the same or a similar activity started in the same NUTS 3 region in a period of three years before the date of start of works of the notified investment project (paragraph 19(27) of RAG), please provide details of the aid measures for each of the previous aided initial investments (including a short description of the investment project, the date of aid application, the date of the aid award, the date of start of works, the aid amount(s) and the eligible costs ([^E0043])).

	Eligible investm. cost [^E0044]	Aid amount granted [^E0044]	Date of applic-ation	Date of aid granting	Date of start of work	Short description	Aid reference(s)
Initial investm. project 1
Initial investm. Project 2
Initial investm. project 3
…

In national currency

• 2.5.6.Please confirm that the total amount of aid that will be granted to the initial investment project does not exceed the amount resulting from the ‘maximum aid intensity’ (as defined in paragraph 19(19) of RAG), taking into account the increased aid intensity for SMEs (as determined in paragraph 186 of RAG) and the ‘adjusted aid amount’ (as defined in paragraph 19(3) of RAG), where applicable. Please provide relevant documentation and calculations to support this confirmation.

• …

• 2.5.7.Please confirm that neither the approved maximum aid amount in discounted value, nor the approved aid intensity will be exceeded if the amount of eligible costs deviates from the notified amount.

• □ Yes

• 2.5.8.Where the aid to be granted to the investment project is to be awarded under several regional aid schemes or cumulated with ad hoc aid, please confirm that the maximum permissible aid intensity that may be granted to the project has been calculated in advance by the first granting authority and specify this maximum aid intensity. Please explain how the aid granting authorities will ensure that this maximum aid intensity will be respected (paragraph 99 of RAG).

• 2.5.9.If the initial investment is linked to a European Territorial Cooperation (ETC) project please explain with reference to the provisions set out in paragraph 100 of RAG how the maximum aid intensity applicable to the project and the different beneficiaries involved is established.

• …

• 3.COMPATIBILITY ASSESSMENT OF THE MEASURE

• 3.1. Contribution to regional development, positive effects and need for State intervention

• 3.1.1.Please:

• — indicate the exact location of the aided project (i.e. the locality and the NUTS 2 or 3 region to which the locality belongs);

• — provide details on its regional aid status in the current regional aid map (i.e. is it in an area eligible for regional aid under Article 107(3), points (a) or (c)); and

• — provide the maximum aid intensity applicable to large enterprises, …

• 3.1.2.Please explain how the aid will contribute to regional development and, if applicable, what other positive effects are produced by the aid? ([^E0045])

• …

• 3.1.3.If the notification concerns an individual application for aid under a scheme, please explain how the project contributes towards the objective of the scheme and provide relevant supporting documents (paragraph 46 of RAG)?

• …

• 3.1.4.If the notification concerns ad hoc aid, please explain how the project contributes towards the development strategy of the area concerned and provide relevant supporting documents (paragraph 53 of RAG)?

• …

• 3.1.5.Please explain how the provision requiring that the investment will be maintained in the area concerned for at least five years (three years for SMEs) after its completion is implemented (paragraph 47 of RAG). Please provide the reference to the relevant provision in the legal basis (for example, the aid granting contract).

• …

• 3.1.6.In cases where the aid is calculated on the basis of wage costs, please explain how the provision requiring that jobs are created within three years of the investment completion and that each job created by the investment will be maintained within the area for a period of five years (three years for SMEs) from the date the post is first filled in is implemented (paragraph 36 of RAG). Please provide the reference to the relevant provision in the legal basis (for example, the aid granting contract).

• …

• 3.1.7.Please provide a reference to the legal basis or demonstrate that the recipient(s) has to make a contribution of at least 25% of the eligible costs, through its own resources or by external financing, in a form that is exempted of any public financial support. ([^E0046]) (paragraph 48 of RAG)

• …

• 3.1.8.Did you or do you commit to carry out an Environmental Impact Assessment ("EIA") for the investment? (paragraph 49 of RAG)?

• □ Yes

• □ No

• If no, please explain why it is an EIA is not required for this project

• …

• 3.2. Incentive effect of the measure

• 3.2.1.Please confirm that works on the notified individual investment started only after submission of the application for the aid (paragraph 62 of RAG). Please provide a copy of the aid application sent to the granting authority by the beneficiary and documentary evidence of the date of the start of works.

• …

• 3.2.2.Please explain the incentive effect of the aid by describing the counterfactual scenario with reference to one of the two possible scenarios set out in paragraph 59 of RAG.

• …

• 3.2.3.If the regional aid is awarded through cohesion policy funds or the EAFRD in ‘a’ areas to investments necessary to achieve standards set by Union law, please explain the following (and provide supporting documentation):

• — What is the standard concerned?

• — Why is the investment necessary to achieve the standard?

• — Why in the absence of the aid it would not be sufficiently profitable for the beneficiary to make the investment in the area concerned (paragraph 61 of RAG)

• …

• 3.3. Appropriateness of the measure

• 3.3.1.If the notification concerns ad hoc aid, please demonstrate how the development of the area concerned is better ensured by such aid than by aid under a scheme or other types of measures (paragraph 83 of RAG):

• …

• 3.3.2.If the aid is granted in forms that provide a direct pecuniary advantage ([^E0047]), please demonstrate why other potentially less distortive forms of aid such as repayable advances or forms of aid that are based on debt or equity instruments ([^E0048]) are not appropriate (paragraph 85 of RAG):

• …

• 3.4. Proportionality of the measure

• 3.4.1.In Scenario 1 cases, please provide the following information (or refer to the relevant parts of the submitted counterfactual) (paragraph 96 of RAG):

• — the calculation of the investment’s Internal Rate of Return (‘IRR’) with and without the aid ([^E0049]): …

• — information on the relevant benchmarks for the company (for example, normal rates of return required by the beneficiary to undertake similar projects, cost of capital of the company as a whole, relevant industry benchmarks): …

• — an explanation of why, on the basis of the above, the aid is the minimum necessary to render the project sufficiently profitable: …

• 3.4.2.In Scenario 2 cases, please provide the following information (or refer to the relevant parts of the submitted counterfactual) (paragraph 97 of RAG):

• — the calculation of the difference of the Net Present Value (‘NPV’) of the investment in the target area and the NPV of the investment in the alternative location ([^E0050]): …

• — all the parameters used for the above calculation (among others the time frame concerned, discount rate used, etc.): …

• — an explanation of why on the basis of the above the aid does not exceed the difference between the NPV of investment in the target area and the NPV in the alternative location: …

• 3.5. Avoidance of undue negative effects on competition and trade

• Definition of the relevant market:

• 3.5.1.Please provide the information specified below to identify the product market(s) concerned (that is to say, products affected by the change in behaviour of the aid beneficiary) and to identify the competitors and customers/consumers affected (paragraphs 124 and 125 of RAG):

• — Please specify all the product(s) that will be produced in the aided establishment upon the completion of the investment and indicate, where appropriate, the NACE code or Prodcom code or CPA nomenclature for projects in the service sectors. …

• — Please indicate whether the products envisaged by the project will replace any other products produced by the beneficiary (at group level). What product(s) will it replace? If these replaced products are not produced at the location of the project, indicate where they are currently produced. Please provide a description of the link between the replaced production and the current investment and give a time schedule for the replacement. …

• — Please indicate what other product(s) can be produced with the same new facilities (through flexibility of the production installations of the beneficiary) at little or no additional cost. …

• — Please explain whether the project concerns an intermediate product and whether a significant part of the output is sold otherwise than on the market (under market conditions). Based on the above explanation, for the purpose of calculating the market share and capacity increase in the remainder of this section, please indicate whether the product concerned is the product envisaged by the project or whether it is a downstream product. …

• — Please indicate the relevant product market(s). A relevant product market includes the product concerned and its demand side substitutes, i.e. products considered to be such by the consumer (by reason of the product's characteristics, prices and intended use) and its supply side substitutes, i.e. products considered as such by producers (through flexibility of the production installations of the beneficiary and its competitors). Please indicate what you regard as the relevant demand and supply side substitutes in this case. Please provide evidence, from an independent third party if possible, to support your conclusions on this point. …

• 3.5.2.Please provide information, and supporting evidence, on the relevant geographic market of the beneficiary:

• …

• For scenario 1 cases ([^E0051])

• Market Power (paragraphs 108 and 127 of RAG):

• 3.5.3.Please provide the following information on the market position of the beneficiary (over a period of time before receiving the aid and the expected market position after finalising the investment) (paragraph 133 of RAG):

• — an estimate of all sales (in value and volume terms) of the aid recipient in the relevant market (at group level). …

• — an estimate of the overall sales of all producers in the relevant market (in value and volume terms). If available, include statistics prepared by public and/or independent sources. …

• 3.5.4.Provide an assessment of the structure of the relevant market including, for example, the level of concentration in the market, possible barriers to entry, buyer power and barriers to expansion or exit. Please provide evidence, from an independent third party if possible, to support your conclusions on this point.

• …

• Capacity (paragraph 127(1) of RAG): …

• 3.5.5.Provide an estimate of the additional production capacity created by the investment (in volume and value terms):

• …

• For all cases

• Manifest negative effects: …

• 3.5.6.In scenario 1 cases, please provide the following information, and supporting evidence, on the relevant product market: ([^E0052])

• — From a long-term perspective, is the relevant market structurally in absolute decline (that is to say, showing a negative growth rate)? (paragraph 130 of RAG) …

• — Is the relevant market in relative decline (that is to say, showing a positive growth rate, but not exceeding a benchmark growth rate)? (paragraph 130 of RAG) …

• 3.5.7.In scenario 2 cases, please indicate whether without aid the investment would have been located in an area with a regional aid intensity which is higher or the same as the target area? (paragraph 117 of RAG) Please provide evidence to support your position.

• …

• 3.5.8.Please confirm that the beneficiary has submitted a statement in which it confirms that, at group level, it has not closed down the same or a similar activity in the EEA in the two years preceding the aid application and does not intend to close down the same or similar activity in the EEA in the two years after the completion of investment (paragraph 118 of RAG).

• If it provided such a statement, please annex a copy of it to the notification. If it did not, please explain why it did not do so.

• …

• 3.5.9.If the beneficiary at group level has closed down the same or a similar activity in another area in the EEA in the two years preceding the aid application, or intends to do so in the two years after the completion of investment, and has relocated that activity to the target area, or intends to do so, please explain why it considers that there is no causal link between the aid and the relocation (paragraph 118 of RAG).

• …

• 3.5.10.Please explain whether the State aid would directly result in a substantial loss of jobs in existing locations within the EEA. If the State aid would result in a substantial loss of jobs in existing locations within the EEA, please indicate their number and the proportion compared to the total employment of the location(s) concerned.

• …

• 4.TRANSPARENCY

• 4.1.Please confirm that the full text of the individual aid granting decision or the approved aid scheme and its implementing provisions, or a link to it and information on each individual aid award exceeding EUR 100 000 , will be published using the structure in Annex VIII in the European Commission’s Transparency Award Module (TAM) or on a comprehensive State aid website, at national or regional level ([^E0053]) within six months from the date of award of the aid, or, for aid in the form of tax advantages, within one year from the date the tax declaration is due.

• □ Yes

• 4.2.Please provide references to the relevant provisions in the legal basis stipulating that the granting authority should publish on the Transparency Award Module (TAM) or on a comprehensive State aid website, at national or regional level ([^E0054]), at least the following information on the notified State aid schemes: the text of the notified aid scheme and its implementing provisions, granting authority, individual beneficiaries, aid amount per beneficiary, and aid intensity. (paragraph 136 of RAG)

• If such provisions are not in place, please explain why not. Similarly, if such provisions are not contained in the legal basis for the notified scheme, but are contained in other legislative documents, please indicate this.

• …

• 4.3.Please provide references to the relevant provisions in the legal basis stipulating that the above-mentioned information will be made available for the general public without restrictions for at least 10 years from the date of award of the aid. (paragraph 140 of RAG).

• 5.REPORTING AND MONITORING

• 5.1.Please confirm that in accordance with Regulation (EU) 2015/1589 and Regulation (EC) No 794/2004, the annual reports will be submitted to the Commission.

• □ Yes

• 5.2.Please confirm that you will maintain for at least 10 years from the date of award of the aid detailed records containing the information and supporting documentation necessary to establish that all compatibility conditions are met, and that these records will be provided to the Commission upon request.

• □ Yes

PART III.1.B

SUPPLEMENTARY INFORMATION SHEET ON REGIONAL INVESTMENT AID SCHEMES.

This supplementary information sheet is not mandatory. It is, however, recommended that it is completed, in addition to the 'General information' form, for the notification of any individual investment aid covered by the Guidelines on regional State aid applicable as from 1 January 2022 (‘RAG’). ([^E0055])

• 1.SCOPE

• 1.1. Reasons for notifying the scheme instead of putting it in place under the General Block Exemption Regulation (‘GBER’) ([^E0056])or de minimis Regulation ([^E0057]):

• □ The notification relates to a sectoral scheme. In this case, please indicate the sector covered by the scheme (NACE code): …

• □ Other. Please specify: …

• 1.2. Scope of the notified scheme

• 1.2.1.Please confirm that the legal basis for the notified scheme includes an obligation to notify to the Commission individual aid to a beneficiary in case the aid from all sources exceeds the individual notification threshold laid down in the General Block Exemption Regulation (‘GBER’) for regional investment aid (paragraph 22 of RAG)

• Please provide the reference to the relevant provision of the legal basis:

• …

• 1.2.2.Please confirm that the legal basis for the notified scheme includes an obligation to notify to the Commission individual aid to a beneficiary unless it (1) has confirmed that in the two years preceding the application for aid, it has not carried out a relocation to the establishment in which the aided initial investment is to take place and (2) has committed not to carry out such relocation up to a period of two years after completion of the initial investment. (paragraph 23 of RAG)

• 1.2.3.Please provide the reference to the relevant provision of the legal basis:

• …

• 1.2.4.Please confirm that the notified aid scheme provides that no regional investment aid will be granted to categories of companies and sectors listed below? In each case, please list the relevant provision in the legal basis of the scheme.

Excluded categories of companies and sectors	Relevant provision in the legal basis of the scheme
Firms in difficult [^E0058]
The steel sector [^E0059]
The lignite sector [^E0060]
The coal sector [^E0061]
Fisheries and aquaculture [^E0062]
Agriculture [^E0063]
Processing and/or marketing of agricultural products listed in Annex I to the Treaty [^E0064] into products listed in Annex I
Transport [^E0065]
Broadband [^E0066]
Energy [^E0067]

As defined in the Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty (OJ C 249, 31.7.2014, p. 1).

As defined in Annex VI to RAG.

‘Lignite’ means low-rank C or Ortho-lignite and low-rank B or Meta lignite as defined by the international codification system for coal established by the United Nations Economic Commission for Europe.

‘Coal’ means high-grade, medium grade and low grade category A and B coal as defined by the international codification system for coal established by the United Nations Economic Commission for Europe and clarified in the Council decision of 10 December 2010 on State aid to facilitate the closure of uncompetitive coal mines (OJ L 336, 21.12.2010, p. 24).