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

• 2.1.1.Pursuant to point 70 of the Guidelines, State aid must be targeted to situations where aid can bring about a material development that the market cannot deliver, for example by remedying a market failure to the aided activity or investment in question. State aid measures can indeed, under certain conditions, correct market failures thereby contributing to the efficient functioning of markets and enhancing competitiveness.

• In order to assess the compliance with point (70) of the Guidelines, please provide all information demonstrating that the aid can bring about a material development that the market cannot deliver or that it can correct market failures thereby contributing to the efficient functioning of markets and enhancing competitiveness:

• …

• Please note that for the purposes of the Guidelines, the Commission considers that the market is not delivering the expected objectives without State intervention concerning the aid measures fulfilling the specific conditions laid down in Part I of the Guidelines. Therefore, such aid should be considered necessary.

• 2.2.Appropriateness of the aid

• To provide the information in this section, please refer to section 3.2.2. (points 72 - 82) of the Guidelines.

• The proposed aid measure must be an appropriate policy instrument to address the concerned policy objective. The Member State must demonstrate that the aid and its design are appropriate to achieve the objective of the measure at which the aid is targeted.

Appropriateness among alternative policy instruments

• 2.2.1.Does the aid fulfil the specific conditions laid down in the relevant Sections of Part II of the Guidelines?

• □yes □no

• If the answer is yes, please specify the relevant Section:

• …

• Please note that pursuant to point (73) of the Guidelines, the Commission considers that aid granted in the agricultural and forestry sectors, which fulfils the specific conditions laid down in the relevant Sections of Part II of the Guidelines, is an appropriate policy instrument.

• 2.2.2.Does the aid constitute a rural development-like aid measure financed exclusively from national funds, while at the same time the same intervention is provided for in the relevant the CAP Strategic Plan?

• □yes □no

• If the answer is yes, please demonstrate the advantages of such a national aid instrument compared to the CAP Strategic Plan intervention at stake:

• …

Appropriateness among different aid instruments

Pursuant to point (75) of the Guidelines, aid can be granted in various forms. The Member State should however ensure that the aid is granted in the form that is likely to generate the least distortions of trade and competition.

• 2.2.3.Pursuant to point (82) of the Guidelines, the compatibility assessment of an aid measure with the internal market is without prejudice to the applicable public procurement rules and to the principles of transparency and openness and non-discrimination in the selection process of a service provider. In order to assess the compliance with point (75) of the Guidelines, please specify the form of the aid and demonstrate that this form is likely to generate the least distortions of trade and competition:

• …

• 2.2.4.If a specific form of aid is set out for a notified aid in an applicable Section of Part II of the Guidelines, does the form of aid correspond to that aid form?

• □yes □no

• If the answer is yes, please specify the aid form concerned:

• …

• Please note that pursuant to point (76) of the Guidelines, where a specific form is set out for an aid measure as described in Part II of the Guidelines, such form is considered to be an appropriate aid instrument.

• 2.2.5.Is the aid granted in the form provided for in a respective rural development intervention, co-financed by EAFRD or as an additional financing for such co-financed rural development interventions?

• □yes □no

• If the answer is yes, please note that pursuant to point (78) of the Guidelines, aid granted in the form provided for in the respective rural development interventions, co-financed by EAFRD or granted as an additional financing for such co-financed rural development interventions, is an appropriate aid instrument.

• 2.2.6.As regards investment aid, not included in the CAP strategic plan or as additional financing for such a rural development intervention, is the aid granted in forms that provide a direct pecuniary advantage (for example direct grants, exemptions or reductions in taxes, social security or other compulsory charges, etc.)?

• □yes □no

• If the answer is yes, 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 (for example, low-interest loans or interest rebates, State guarantees or an alternative provision of capital on favourable terms) are less appropriate:

• …

• 2.2.7.Is the aid granted for forestry measures referred to in Part II, Section 2.8 of the Guidelines?

• □yes □no

• If the answer is yes, please demonstrate that the ecological, protective and recreational objectives aimed for cannot be achieved with the rural development like forestry measures referred to in Part II, Sections 2.1 to 2.7 of the Guidelines.

• …

• 2.2.8.Is the aid granted for any of the following categories of aid?

• □ aid towards the costs of market research activities, product conception and design and for the preparation of applications for the recognition of quality schemes;

• □ aid for knowledge exchange and information actions;

• □ aid for advisory services;

• □ aid for farm replacement services;

• □ aid for promotion measures;

• □ aid to compensate for the costs of the prevention and eradication of animal diseases, plant pest and invasive alien species;

• □ aid to the livestock sector.

• 2.2.9.If the aid is granted for any of the categories specified in the previous question, please confirm that such aid is granted to the final aid beneficiaries by means of subsidised services:

• □yes □no

• Please note that pursuant to point (81) of the Guidelines, the aid granted for any of the above categories must be granted to the final aid beneficiaries by means of subsidised services. In these cases the aid must be paid to the provider of the service or activity in question.

• 2.3.Proportionality of the aid and cumulation

• To provide the information in this section, please refer to section 3.2.3. (points 83 - 111) of the Guidelines.

• In general, the aid is considered to be proportionate if the aid amount per beneficiary is limited to the minimum needed for carrying out the aided activity.

• 2.3.1.Does the aid amount exceed the eligible costs?

• □yes □no

• Please note that that pursuant to point (84) of the Guidelines, the aid is considered to be proportionate if it does not exceed the eligible costs.

• 2.3.2.Does the aid fall under Part II., Sections 1.3.1.1. and 2.3 of the Guidelines, which expressly provide for environmental or other public incentives?

• □yes □no

• If the answer is yes, please note that point (84) of the Guidelines does not apply.

• 2.3.3.Will the maximum aid intensity and aid amount be calculated by the granting authority when granting the aid?

• □yes □no

• 2.3.4.Will the eligible costs be supported by the clear, specific and contemporary documentary evidence?

• □yes □no

• 2.3.5.When calculating the aid intensity and the eligible costs, will all figures be taken before any deduction of tax or other charge?

• □yes □no

• 2.3.6.Is the value added tax (VAT) eligible for aid?

• □yes □no

• 2.3.7.If the answer to the previous question is yes, is the VAT recoverable under national VAT legislation?

• □yes □no

• Please note that pursuant to point (88) of the Guidelines, value added tax (VAT) is not eligible for aid, except where it is not recoverable under national VAT legislation.

• 2.3.8.If the aid is granted in a form other than a grant, is the aid amount the gross grant equivalent of the aid?

• □yes □no

• 2.3.9.Is the aid payable in several instalments?

• □yes □no

• If the answer is yes, will the aid be discounted to its value at the moment of granting the aid?

• □yes □no

• Please note that pursuant to point (90) of the Guidelines, the eligible costs must be discounted to their value at the moment of granting the aid. Furthermore, the interest rate to be used for discounting purposes is the discount rate applicable on the date of granting the aid.

• 2.3.10.If the aid payable in the future, will it be discounted to its value at the moment it is granted?

• □yes □no

• Please note that pursuant to point (91) of the Guidelines, aid payable in the future, including aid payable in several instalments, is discounted to its value at the moment it is granted.

• 2.3.11.Is the aid granted by means of tax advantages?

• □yes □no

• If the answer is yes, is the discounting of aid tranches executed on the basis of the discount rates applicable at the various times the tax advantage takes effect?

• □yes □no

• 2.3.12.Is the aid amount for the measures or types of operations referred to in Part II, Sections 1.1.4, 1.1.5, 1.1.6, 1.1.7, 1.1.8, 2.1.1, 2.1.2, 2.1.4, 2.2 and 2.3 of the Guidelines fixed on the basis of standard assumptions of additional costs and income foregone?

• □yes □no

• If the answer is yes, please confirm that the calculation and the corresponding aid:

• (a) □contain only elements that are verifiable;

• (b) □are based on figures established by appropriate expertise;

• (c) □indicate clearly the source of the figures used;

• (d) □are differentiated to take account of regional or local site conditions and actual land use, where applicable;

• (e) □do not contain elements linked to investment costs.

• Please note that the above conditions are cumulative and must be all fulfilled.

• 2.3.13.Is the aid granted in one of the following simplified cost options?

• (a) □unit costs;

• (b) □lump sums;

• (c) □flat-rate financing.

• Please note that aid falling under Part II, Sections 1.2 and 2.8.5 of the Guidelines cannot be granted in the above simplified cost options.

• 2.3.14.If the answer to the previous question is yes, please indicate the method of establishing the aid amount:

• (a) □a fair, equitable and verifiable calculation method based on one or more of the following:
• (i) □statistical data, other objective information or an expert judgement;
• (ii) □verified historical data of individual beneficiaries;
• (iii) □the application of usual cost accounting practices of individual beneficiaries;

• (b) □in accordance with the rules for application of corresponding unit costs, lump sums and flat rates applicable in Union policies for a similar type of operation.

• As part of the notification, please submit the relevant supporting documents.

• 2.3.15.If the measure is co-financed, is the amounts of eligible costs calculated in accordance with the simplified cost options set out in Regulation (EU) 2021/1060 ([^E0532]) and Regulation (EU) 2021/2115?

• □yes □no

• Please provide further details and submit the relevant supporting documentation:

• …

• 2.3.16.Is there an insurance linked to the measure for which the aid is granted?

• □yes □no

• If the answer is yes, please provide further details:

• …

• Please note that pursuant to point (97) of the Guidelines, when assessing the compatibility of aid, the Commission will consider any insurance taken out, or which could have been taken out by the aid beneficiary. Regarding aid to compensate for losses caused by adverse climatic events, which can be assimilated to a natural disaster, in order to avoid the risk of distorting competition, aid at the maximum aid intensity should be granted only to an undertaking that cannot be covered for such losses by insurance.

Additional conditions for individually notifiable investment aid and investment aid to large enterprises under notified schemes

• 2.3.17.In the case of individually notifiable investment aid, does the aid amount correspond to the net extra costs of implementing the investment in the area concerned, compared to the counterfactual scenario in the absence of aid?

• □yes □no

• Please describe the counterfactual scenario:

• …

• Please note that pursuant to point (98) of the Guidelines, as a general rule, individually notifiable investment aid will be considered to be limited to the minimum if the aid amount corresponds to the net extra costs of implementing the investment in the area concerned, compared to the counterfactual scenario in the absence of aid ([^E0533]), with maximum aid intensities as a cap.

• 2.3.18.Please provide the following information:

• (a) the calculation of the investment's IRR with and without the aid: …

• (b) information on the relevant market benchmarks for the undertaking (e.g. normal rates of return required by a beneficiary to undertake similar projects, cost of capital of the company as a whole): …

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

• 2.3.19.Is the aid amount limited to the minimum necessary to render the project sufficiently profitable?

• □yes □no

• Please note that pursuant to point (99) of the Guidelines, the aid amount should not exceed the minimum necessary to render the project sufficiently profitable. For example, the aid amount should not lead to an increase of its Internal Rate of Return (IRR) beyond the normal rates of return applied by the undertaking concerned in other investment projects of a similar kind or, if these rates are not available, to an increase of its IRR beyond the cost of capital of the undertaking as a whole or beyond the rates of return commonly observed in the sector concerned.

• 2.3.20.Where the aid granted is granted for investments to large enterprises under notified schemes, is it ensured that the aid amount corresponds to the net extra costs of implementing the investment in the area concerned, compared to the counterfactual scenario in the absence of aid?

• □yes □no

• Please note that pursuant to point (100) of the Guidelines, in order to ensure that the aid amount corresponds to the net extra costs of implementing the investment in the area concerned, compared to the counterfactual scenario in the absence of aid, the method set out in point (99) of the Guidelines must be used together with maximum aid intensities as a cap.

• 2.3.21.Is the beneficiary a municipality that is autonomous local authority with an annual budget of less than EUR 10 million and fewer than 5 000 inhabitants?

• □yes □no

• If the answer is yes, please note that points (98) to (101) of the Guidelines do not apply.

Cumulation of aid

• 2.3.22.Is the notified aid granted concurrently under several schemes or cumulated with ad hoc aid?

• □yes □no

• 2.3.23.If the answer to the previous question is yes, is the total amount of State aid for an activity or project limited to the aid ceilings laid down in the Guidelines?

• □yes □no

• 2.3.24.Does the notified aid have identifiable eligible costs?

• □yes □no

• If the answer is yes, will this aid be cumulated with other State aid?

• □yes □no

• If the answer is yes, will that aid be granted for different identifiable eligible costs?

• □yes □no

• If the answer is no, please note that in accordance with point (104) of the Guidelines, the aid with identifiable eligible costs may be cumulated with any other State aid, in relation to the same eligible costs, partly or fully overlapping, only if such cumulation does not result in exceeding the highest aid intensity or aid amount applicable to this type of aid under the Guidelines.

• 2.3.25.Is the aid granted under Part II, Section 1.1.2., which has no identifiable eligible costs, cumulated with another State aid measure with identifiable eligible costs?

• □yes □no

• 2.3.26.Where aid granted for Part II, Section 1.1.2. has no identifiable eligible costs, is cumulated with another State aid measure without identifiable eligible costs, is such aid limited to the highest relevant total financing threshold fixed in the specific circumstances of each case by the Guidelines or other State aid guidelines, a block exemption regulation or a decision adopted by the Commission?

• □yes □no

• Please specify the maximum threshold of the applicable aid instrument:

• …

• Please note that pursuant to point (105) of the Guidelines, aid without identifiable eligible costs under Part II, Section 1.1.2 may be cumulated with any other State aid measure with identifiable eligible costs. Aid without identifiable eligible costs may be cumulated with other State aid without identifiable eligible costs, up to the highest relevant total financing threshold fixed in the specific circumstances of each case by the Guidelines or other State aid guidelines, a block exemption regulation or a decision adopted by the Commission.

• 2.3.27.Is aid in favour of the agricultural sector cumulated with payments referred to in Articles 145 and 146 of Regulation (EU) 2021/2115 in respect of the same eligible costs?

• □yes □no

• If the answer is yes, will such cumulation respect an aid intensity or aid amount laid down in the Guidelines?

• □yes □no

• 2.3.28.Is the aid granted under Part II, Sections 1.1.4, 1.1.5 and 1.1.8. of the Guidelines cumulated with payments referred to in Article 31 of Regulation (EU) 2021/2115 in respect of the same eligible costs?

• □yes □no

• If the answer is yes, will such cumulation respect an aid intensity or aid amount laid down in the Guidelines?

• 2.3.29.Is the aid combined with Union funds centrally managed by the institutions, agencies, joint undertakings or other bodies of the Union that are not directly or indirectly under the control of the Member State?

• □yes □no

• Please note that pursuant to point (108) of the Guidelines, if the Union funds are not directly or indirectly under the control of the Member State, only the State aid will be considered for determining whether notification thresholds and maximum aid intensities and ceilings are respected, provided that the total amount of public funding granted in relation to the same eligible costs does not exceed the most favourable funding rate(s) laid down in the applicable rules of Union law. Please confirm that this is the case:

• □yes □no

• Please provide information on the applicable Union law, referred to in point (108) of the Guidelines:

• …

• 2.3.30.Where the aid authorised under the Guidelines is cumulated with de minimis aid in respect of the same eligible costs, does such cumulation respect an aid intensity or aid amount fixed in the Guidelines?

• □yes □no

• 2.3.31.Where the aid is granted for investments aimed at the restoration of agricultural production potential as referred to in point (152)(d) of the Guidelines, is such aid cumulated with aid for the compensation of material damage referred to in Part II, Sections 1.2.1.1, 1.2.1.2 and 1.2.1.3. of the Guidelines?

• □yes □no

• Please note that pursuant to point (110) of the Guidelines, aid for investments aimed at the restoration of agricultural production potential as referred to in point 152 (d) of the Guidelines should not be cumulated with aid for the compensation of material damage referred to in Part II, Sections 1.2.1.1, 1.2.1.2 and 1.2.1.3.

• 2.3.32.Where the aid is granted as a start-up aid for producer groups and organisations in the agricultural sector as referred to in Part II, Section 1.1.3 of the Guidelines, is such aid cumulated with the corresponding support for producers groups and organisations in the agricultural sector as referred to in Article 77 of Regulation (EU) 2021/2115?

• □yes □no

• Please note that pursuant to point (111) of the Guidelines, start-up aid for producer groups and organisations in the agricultural sector as referred to in Part II, Section 1.1.3 should not be cumulated with the corresponding support for producers groups and organisations in the agricultural sector as referred to in Article 77 of Regulation (EU) 2021/2115.

• 2.3.33.Where the aid granted as a start-up aid for young farmers, start-up aid for the development of small farms and start-up aid for agricultural activities as referred to in Part II, Section 1.1.2 of the Guidelines is cumulated with the corresponding support as referred to in Article 75 of Regulation (EU) 2021/2115 does such cumulation respect an aid amount laid down in the Guidelines?

• □yes □no

• Please note that pursuant to point (111) of the Guidelines, start-up aid for young farmers, start-up aid for the development of small farms and start-up aid for agricultural activities as referred to in Part II, Section 1.1.2 should not be cumulated with the corresponding support as referred to in Article 75 of Regulation (EU) 2021/2115 if such cumulation would result in an aid amount exceeding those laid down in the Guidelines.

• 2.4.Transparency

• To provide the information in this section, please refer to section 3.2.4. (points 112 - 115) of the Guidelines.

• 2.4.1.Will the Member State ensure the publication of the following information in the European Commission’s transparency award module or on a comprehensive State aid website at national or regional level?

• □ the full text of the aid scheme and its implementing provisions or legal basis for individual aid, or a link to it;

• □ the identity of the granting authority/(ies);

• □ the identity of the individual beneficiaries, the form and amount of aid granted to each beneficiary, the date of granting, the type of undertaking (SME/ large enterprise), the region in which the beneficiary is located (at NUTS level II) and the principal economic sector in which the beneficiary has its activities (at NACE group level). Such a requirement can be waived with respect of individual aid awards not exceeding the following thresholds:
• i. EUR 10 000 for beneficiaries in the primary agricultural production;
• ii. EUR 100 000 for beneficiaries in the sectors of the processing of agricultural products, the marketing of agricultural products, the forestry sector or activities falling outside the scope of Article 42 of the Treaty.

• 2.4.2.Please confirm as regards the aid schemes in the form of tax advantages, the information on individual aid amount is provided in the following ranges (in EUR million):

• □ 0,01 to 0,1 only for primary agricultural production;

• □ 0,1 to 0,5;

• □ 0,5 to 1;

• □ 1 to 2;

• □ 2 to 5;

• □ 5 to 10;

• □ 10 to 30;

• □ 30 and more.

• 2.4.3.Please specify whether the information laid down in point (112) of the Guidelines will be published:

• (a) □in the European Commission’s transparency award module ([^E0534]);

• (b) □on a comprehensive national or regional State aid website.

• 2.4.4.Please confirm that such information:

• □ will be published after the decision to grant the aid has been taken;

• □ will be kept for at least 10 years;

• □ will be available for the general public without restrictions ([^E0535]).

• 2.4.5.Please provide the link of the comprehensive State aid website where the information mentioned in this section will be published:

• …

• 2.4.6.Please confirm that reporting and revision as required in Part III, Section 3 will be carried out:

• □yes □no

• Please note that pursuant to point (115) of the Guidelines, for reasons of transparency Member States must carry out reporting and revision as required in Part III, Section 3.

• 2.5.Avoidance of adverse negative effects on competition and trade

• To provide the information in this section, please refer to section 3.2.5 (points 116- 133) of the Guidelines.

• Aid for the agricultural and forestry sectors and for rural areas may potentially cause product market distortions. For the aid to be compatible, the negative effects of the aid measure in terms of distortions of competition and impact on trade between Member States must be minimised.

• Pursuant to point (117) of the Guidelines, the Commission will identify the market(s) affected by the aid, taking into account the information provided by the Member State on the product market(s) concerned, that, is to say the market(s) affected by the change in behaviour of the aid beneficiary.

• 2.5.1.In compliance with point (117) of the Guidelines, please provide information on the product market affected by the aid:

• …

• 2.5.2.Is the aid well targeted, proportionate and limited to the net extra costs?

• □yes □no

• Pursuant to point (118) of the Guidelines, if the aid is well targeted, proportionate and limited to the net extra costs, the negative impact of the aid is softened and the risk that the aid will adversely distort competition will be more limited. In order to provide this information, please refer to Section 2.1.1 of this Information sheet.

• 2.5.3.Is the maximum aid intensity or aid amount, as set out in a specific Section of the Guidelines, respected?

• □yes □no

• Please specify the maximum aid intensity or aid amount:

• …

• The Commission considers that if the maximum aid intensity or aid amount is respected, the negative impact of the aid is softened and the risk that the aid will adversely distort competition is more limited.

Investment aid schemes for the processing of agricultural products and the marketing of agricultural products and in the forestry sector

• 2.5.4.Please describe the product market(s) concerned, i.e. the market(s) affected by the change in behaviour of the aid beneficiary.

• …

• Please note that in assessing the negative effects of the aid measure, the Commission will focus its analysis of the distortions of competition on the predictable impact the aid in the agricultural and forestry sectors and in rural areas on competition between undertakings in the product market(s) affected ([^E0536]).

• 2.5.5.For investment aid schemes for the processing and/or the marketing of agricultural product and in the forestry sector, please demonstrate that any negative effects will be limited to the minimum taking into account, for example, the size of the projects concerned, the individual and cumulative aid amounts, the expected beneficiaries as well as the characteristics of the targeted sectors.

• …

• 2.5.6.Regarding investment aid schemes for the processing and/or marketing of agricultural products and in the forestry sector, the Member States are encouraged to submit an impact assessment at their disposal as well as ex-post evaluations carried out for similar schemes in order to enable the Commission to assess the likely negative effects of the aid scheme.

• — Is an impact assessment submitted together with the notification? □yes □no

• — Is an ex-post evaluation submitted together with the notification? □yes □no

Individually notifiable investment aid for the processing of agricultural products and the marketing of agricultural products and in the forestry sector

Pursuant to point (123) of the Guidelines, in appraising the negative effects of individual investment aid, the Commission places particular emphasis on the negative effects linked with the build-up of overcapacity in declining markets, the prevention of exit, and the notion of substantial market power. These negative effects must be counterbalanced with the positive effects of the aid.

• 2.5.7.In order to allow the Commission to identify and assess the potential distortions of competition and trade, please provide evidence permitting the Commission to identify the product markets concerned (that is to say, products affected by the change in the behaviour of the aid beneficiary) and to identify the competitors and customers/consumers affected:

• …

• Pursuant to point (124) of the Guidelines, the product concerned is typically the product covered by the investment project ([^E0537]). When the project concerns an intermediate product and a significant part of the output is not sold on the market, the product concerned may be the downstream product. The relevant product market includes the product concerned and its substitutes considered to be such, either by the consumer (because of the product’s characteristics, prices, or intended use) or by the producer (because of flexibility of production installations).

• 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.

• …

• 2.5.8.As a result of the aid, will an additional production capacity be created by the project?

• □yes □no

• If the answer is yes, please provide an estimate of the additional production capacity created (in volume and value terms):

• …

• 2.5.9.Please provide information on the performance of the products market affected by the aid, i.e. whether it is growing or underperforming:

• …

• 2.5.10.If the product market affected by the aid is underperforming, please specify whether, in a long-term outlook, the market is structurally in decline (i.e. it is contracting) or in relative decline (i.e. it is still growing, but does not exceed a benchmark growth rate):

• …

• 2.5.11.In case the geographic market is global, in order to assess the performance of the product market affected by the aid, please provide information on the effect of the aid on the market structures concerned, in particular, its potential to crowd out producers in the EEA:

• …

• 2.5.12.Please provide information, and supporting evidence, on the relevant geographical market of the beneficiary.

• …

• 2.5.13.Please specify all the product(s) that will be produced upon the completion of the investment and indicate, where appropriate, the NACE code or CPA nomenclature:

• …

• 2.5.14.Please indicate whether the product(s) envisaged by the project will replace any other products produced by the beneficiary (at group level):

• □yes □no

• If the answer is yes, please specify the product(s) which will be replaced. 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:

• …

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

• …

• 2.5.16.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 the section, please indicate whether the product concerned is the product envisaged by the project or whether it is a downstream product.

• …

• 2.5.17.In order to assess the market power of the beneficiary, please provide the following information on his/her market position (over a period of time before receiving the aid and the expected market position after finalising the investment):

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

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

• 2.5.18.Please provide information on the market shares of the beneficiary, as well as of the market shares of its competitors:

• …

• 2.5.19.Please 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.

• …

• 2.6.Weighting up the positive and negative effects of the aid (balancing test)

• To provide the information in this section, please refer to section 3.2.6 (points 134 – 141) of the Guidelines.

• The Commission assesses whether the positive effects of the aid measure outweigh the identified negative effects on competition and trading conditions. The Commission may conclude on the compatibility of the aid measure with the internal market only where the positive effects outweigh the negative ones. In cases where the proposed aid measure does not address a well-identified market failure in an appropriate and proportionate way, the negative distortive effects on competition will tend to outweigh the positive effects of the measure; hence the Commission is likely to conclude that the proposed aid measure is incompatible.

• 2.6.1.Please specify the impact of the aid on the achievement of the general and specific objectives of the CAP set out in Articles 5 and 6 of Regulation (EU) 2021/2115:

• …

• Please specify to which of the objectives of Articles 5 and 6 of Regulation (EU) 2021/2115 the aid will contribute:

• …

• Please note that pursuant to point (136) of the Guidelines as part of the assessment of the positive and negative effects of the aid, the Commission will take into account the impact of the aid on the achievement of the general and specific objectives of the CAP set out in Articles 5 and 6 of Regulation (EU) 2021/2115, that aim to foster a smart, competitive, resilient and diversified agricultural sector, support and strengthen environmental protection, including biodiversity, and climate action and to contribute to achieving the environmental and climate-related objectives of the Union and to strengthen the socio-economic fabric of rural areas.

• 2.6.2.Does the aid fulfil the conditions laid down in the applicable Sections of Part II of the Guidelines and does it respect the relevant maximum aid intensities or the aid amounts set out therein?

• □yes □no

• Please refer to the applicable Section of Part II of the Guidelines:

• …

• Please note that pursuant to point (137) of the Guidelines, the Commission considers that where an aid fulfils the conditions, and does not exceed the relevant maximum aid intensities or maximum aid amounts, laid down in the applicable Sections of Part II, the negative effect on competition and trade is limited to the minimum.

• 2.6.3.Is the aid co-financed under Regulation (EU) 2021/2115 or financed by the Union?

• □yes □no

• Please note that pursuant to point (138) of the Guidelines, with respect to State aid which is co-financed under Regulation (EU) 2021/2115, or financed by the Union, the Commission will consider that the related positive effects have been established.

• 2.6.4.Is the aided activity expected to have any environmental and/or climate impact?

• □yes □no

• If the answer is yes, please describe the expected impact, taking into account environmental protection legislation listed in Point (139) of the Guidelines and the standards of good agricultural and environmental condition (GAEC) under Regulation (EU) 2021/2115:

• …

• Please note that pursuant to point (139) of the Guidelines, where it is demonstrated that aid has positive environmental and climate impact, the Commission will consider that the positive effects of such aid have been established.

• 2.6.5.Does the aid takes into account the polluter pays principle?

• □yes □no

• Please provide sufficient information to demonstrate that this principle is taken into account:

• …

• Please note that Article 11 of the Treaty provides that ‘environmental protection requirements must be integrated into the definition and implementation of the Union’s policies and activities, in particular with a view to promoting sustainable development.

• 2.6.6.Does the aid bring about other positive effect?

• □yes □no

• If the answer is yes, please indicate which Union policy it reflects:

• □ European Green Deal (COM/2019/640 final)

• □ Farm to Fork Strategy (COM/2020/381final)

• □ EU Strategy on adaptation to climate change (COM/2013/0216 final and COM/2021/82 final)

• □ Communication on Restoring Sustainable Carbon Cycles (COM/(2021)800 final)

• □ Forest Strategy (COM/2021/572 final)

• □ Biodiversity Strategy (COM/2020/380 final)

• □ Other (please specify):

• …

• Please provide further details on the positive effect of aid and explain how is the aid aligned with a Union policy(ies) indicated:

• …

• Please note that pursuant to point (140) of the Guidelines, where the positive effects of the aid reflect those embodied in Union policies, then aid aligned with such Union policies can be presumed to have wider positive effect.

• 2.6.7.Is the aid granted in favour of investments?

• □yes □no

• If the answer is yes, please provide information under Article 3 of Regulation (EU) 2020/852 ([^E0538]), including as regards the ‘Do no significant harm’ principle, or other comparable methodologies.

• …

• 2.7.Other information

Aid for Northern Ireland

• 2.7.1.Is the aid to be granted in Northern Ireland?

• □yes □no

• If the answer is yes, please note that pursuant to point (28) of the Guidelines, for aid to be granted in Northern Ireland, where a measure requires compliance with conditions laid down in Regulation (EU) 2021/2115, equivalent information must be provided in the notification to the Commission pursuant to Article 108(3) of the Treaty.

• In addition to this General Information Sheet, for all measures covered by the Guidelines please complete the relevant Supplementary Information Sheet.

Aid in favour of undertakings in difficulty

Pursuant to point (23) of the Guidelines, the Commission considers that when an undertaking is in financial difficulty, given that its very existence is in danger, it cannot be considered an appropriate vehicle for promoting other public policy objectives until such time as its viability is assured. Therefore, where the beneficiary of the aid is undertaking in difficulty as defined in point (33) (63) of the Guidelines, the aid will be assessed in accordance with the Guidelines on State aid for rescuing and restructuring firms in difficulty.

However, point (23) of the Guidelines provides certain exceptions from the principle of not providing State aid to undertakings in financial difficulties.

• 2.7.2.Is the aid granted to compensate for damage caused by natural disasters and exceptional occurrences referred to in Part II, Sections 1.2.1.1 and 2.1.3. of the Guidelines?

• □yes □no

• If the answer is yes, please note that pursuant to point (23) of the Guidelines, the principle of not providing State aid to undertakings in financial difficulties does not apply, provided that the aid is compatible with the internal market under Article 107(2), point (b), of the Treaty.

• 2.7.3.Is the aid granted to compensate for the damage caused by a risk event referred to in Part II, Sections 1.2.1.2., 1.2.1.3., 1.2.1.5., 2.1.3., 2.8.1. or 2.8.5. of the Guidelines?

• □yes □no

• If the answer is yes, please note that pursuant to point (23) of the Guidelines, the principle of not providing State aid to undertakings in financial difficulties does not apply to aid to compensate for the losses or damage, provided that such losses or damage were caused by the risk events referred to in Part II, Sections 1.2.1.2, 1.2.1.3, 1.2.1.5, 2.1.3, 2.8.1 or 2.8.5. of the Guidelines.

• 2.7.4.Is the aid granted for any of the following aid categories?

• □ aid for the destruction and removal of fallen stock, as set out in Part II, Section 1.2.1.4. of the Guidelines;

• □ aid for prevention, control and eradication measures in the case of animal diseases and plant pest referred to in points (370) and (371) of Part II, Section 1.2.1.3. of the Guidelines.

• If the answer is yes, please note that pursuant to point (23) of the Guidelines, for reasons of protection of public health and due to the emergency related to these types of aid, the economic situation of an undertaking should not be taken into consideration. Therefore, the principle of not providing State aid to undertakings in financial difficulties does not apply to such aid.

• 2.7.5.Is the aid granted for any of the following aid categories?

• □ information actions referred to in Part II, Sections 1.1.10.1. and 2.4. of the Guidelines;

• □ promotion measures which are generic in character, as set out in Part II, Section 1.3.4. of the Guidelines.

• If the answer is yes, please note that pursuant to point (23) of the Guidelines, the principle of not providing State aid to undertakings in financial difficulties does not apply.

Aid granted to an undertaking which is subject to an outstanding recovery order

• 2.7.6.Is the aid granted to an undertaking, which is subject to an outstanding recovery order following a previous Commission decision declaring an aid illegal and incompatible with the internal market?

• □yes □no

• If the answer is yes, please note that such aid cannot be declared compatible with the internal market, unless one of the two exceptions set out below apply.

• 2.7.7.Is the aid granted to make good the damage caused by natural disasters and exceptional occurrences under Article 107(2), point (b), of the Treaty?

• □yes □no

• If the answer is yes, please note that point (25) of the Guidelines does not apply.

• 2.7.8.Is the aid granted for the costs of prevention, control and eradication of animal diseases referred to in points (370) and (371) in Part II, Section 1.2.1.3. of the Guidelines?

• □yes □no

• If the answer is yes, please note that point (25) of the Guidelines does not apply.

Evaluation of aid schemes

• 2.7.9.Please indicate whether the aid scheme fulfils any of the following:

• (a) □the budget of the scheme or accounted expenditure exceeds EUR 150 million in any given year or EUR 750 million over the total duration, that is to say, the combined duration of the scheme and any predecessor scheme covering a similar objective and geographical area;

• (b) □the scheme contains novel characteristics;

• (c) □the scheme concerns significant market, or technology or regulatory changes are foreseen.

• If any of the above elements is concerned, please provide the details:

• …

• Please note that pursuant to point (640) of the Guidelines, ex post evaluation may be required for schemes with large aid budgets, or containing novel characteristics, or when significant market, technology or regulatory changes are foreseen. In any case, evaluation will be required for schemes with a State aid budget or accounted expenditure over EUR 150 million in any given year or EUR 750 million over their total duration, that is to say, the combined duration of the scheme and any predecessor scheme covering a similar objective and geographical area, starting from 1 January 2023. Given the objectives of the evaluation, and to avoid putting a disproportionate burden on Member States, ex post evaluations are only required for aid schemes the total duration of which exceeds three years, starting from 1 January 2023.

• Please confirm that if required, the Member State will conduct the ex post evaluation in compliance with points (642) to (646) of the Guidelines:

• □yes □no

Any other information

Please provide any other information which you deem important/necessary for the due assessment of the notified aid measure:

…

• 1.1.1.1. SUPPLEMENTARY INFORMATION SHEET ON AID FOR INVESTMENTS IN AGRICULTURAL HOLDINGS LINKED TO PRIMARY AGRICULTURAL PRODUCTION

• This information sheet relates to State aid for investments in tangible and intangible assets on agricultural holdings linked to primary agricultural production as described in Part II., Section 1.1.1.1 of the Guidelines for State aid in the agricultural and forestry sectors and in rural areas ('the Guidelines').

• In addition to this form, please fill in the General Information Sheet for the notification of State aid in the agriculture and forestry sectors and in rural areas, demonstrating the general eligibility conditions for State aid.

• 1.Do the investments at which the aid is aimed, respect prohibitions and restrictions laid down in Regulation (EU) No 1308/2013 ([^E0539]), including where such prohibitions and restrictions only refer to the Union support provided for in that Regulation?

• □yes □no

• 2.Is the aid granted for investments in tangible assets and intangible assets carried out by one or more beneficiaries or concerning a tangible asset or intangible asset used by one or more beneficiaries on agricultural holdings linked to the primary agricultural production?

• □yes □no

• 3.Is the aid granted in favour of investment in tangible assets and intangible assets linked to the production of biofuels or to the production of energy from renewable sources on holdings?

• □yes □no

• If the answer is yes, please reply to questions 3.1. to 3.15:

• 3.1.Is the investment made for the production of biofuels as defined in Article 2, point (33), of Directive (EU) 2018/2001 ([^E0540])?

• □yes □no

• 3.2.If the answer to question 3.1. is yes, are renewable energy production facilities eligible for aid only if their production capacity is no more than equivalent to the annual average fuel consumption of the agricultural holding?

• □yes □no

• 3.3.Is the produced biofuel sold on the market ?

• □yes □no

• 3.4.Is the investment made for the production of thermal energy and/or electricity from renewable sources on agricultural holdings?

• □yes □no

• 3.5.If the answer to question 3.4. is yes:

• (a) is the aim of the renewable energy production facilities on the agricultural holding eligible for aid only to serve their own energy needs? □yes □no

• (b) is the production capacity of the renewable energy production facilities eligible for aid no more than equivalent to the combined average annual energy consumption of thermal energy and electricity on the agricultural holding, including the farm household? □yes □no

• 3.6.Is the electricity produced sold into the grid?

• □yes □no

• 3.7.If the answer to question 3.6 of this Information Sheet is yes, will the annual average self-consumption limit be respected?

• □yes □no

• Please note that pursuant to point (146)(b) of the Guidelines, where the investment is made for the production of thermal energy and/or electricity from renewable sources on agricultural holdings, the renewable energy production facilities are eligible for aid only if the aim is to serve their own energy needs and their annual production capacity is no more than equivalent to the combined average annual energy consumption of thermal energy and electricity on the agricultural holding, including the farm household; regarding electricity, the selling of electricity is allowed into the grid as far as the annual average self-consumption limit is respected.

• 3.8.Where more than one agricultural holding carry out the investment for the production of energy from renewable sources with the aim to serve their own energy needs or for the production of biofuels on holdings, is the annual average consumption equivalent to the sum of the annual average consumption of all beneficiaries?

• □yes □no

• 3.9.Are there any minimum standards at national level for energy efficiency for investments in renewable energy infrastructure that consume or produce energy?

• □yes □no

• If the answer is yes, please describe the relevant national minimum standards:

• …

• 3.10.If the answer to question 3.9. is yes, is there a requirement at national level that the minimum standards referred to in that question must be complied with?

• □yes □no

• 3.11.Is the aid granted in favour of investments in installations, the primary purpose of which is electricity production from biomass?

• □yes □no

• 3.12.If the answer to question 3.11. is yes, do the installations utilise a minimum percentage of the heat energy produced, as determined by the Member State?

• □yes □no

• 3.13.Are there thresholds established at the level of the Member State for the maximum proportion of cereals and other starch rich crops, sugar and oil crops used for bioenergy production, including biofuels, for different types of installations in accordance with Article 26 of Directive (EU) 2018/2001?

• □yes □no

• Please specify these thresholds:

• …

• Please note that pursuant to point (150) of the Guidelines, Member States must establish thresholds for the maximum proportions of cereals and other starch rich crops, sugar and oil crops used for bioenergy production, including biofuels, for different types of installations in accordance with Article 26 of Directive (EU) 2018/2001.

• 3.14.Is the aid to bioenergy projects limited to bioenergy meeting the applicable sustainability and greenhouse gas emissions saving criteria laid down in Union legislation including Article 29 of Directive (EU) 2018/2001?

• □yes □no

• Please note that pursuant to point (150) of the Guidelines, aid to bioenergy projects must be limited to bioenergy meeting the applicable sustainability and greenhouse gas emissions saving criteria laid down in Union legislation including Article 29 of Directive (EU) 2018/2001.

• 3.15.Does the production capacity of the installation exceed the average annual consumption of the beneficiary(ies)?

• □yes □no

• If the answer is yes, please note that Member States must comply with the conditions laid down in the Guidelines on State aid for climate, environmental protection and energy 2022 ([^E0541]) unless such aid is exempt from notification obligation (e.g. through Commission Regulation (EU) No 651/2014 ([^E0542])).

• 4.Please indicate the objective(s) pursued by the investment:

• (a) □improvement of the overall performance and sustainability of the agricultural holding, in particular through a reduction in production costs or the improvement and re-deployment of production;

• (b) □improvement of the natural environment, hygiene or animal welfare standards;

• (c) □creation and improvement of infrastructure related to the development, adaptation and modernisation of agriculture, including access to farm land, land consolidation and land improvement, the supply of sustainable energy, energy efficiency, supply and saving of water;

• (d) □restoration of agricultural production potential damaged by natural disasters, exceptional occurrences or adverse climatic events which can be assimilated to a natural disaster, animal diseases and plant pests, protected animals and the prevention and risk mitigation of damage caused by those before-mentioned events and factors.

• (e) □contribution to climate change mitigation and adaptation, including by reducing greenhouse gas emissions and enhancing carbon sequestration, as well as promoting sustainable energy and energy efficiency;

• (f) □contribution to sustainable circular bioeconomy and fostering sustainable development and efficient management of natural resources such as water, soil and air, including by reducing chemical dependency;

• (g) □contribution to halting and reversing biodiversity loss, enhancing ecosystem services and preserving habitats and landscape;

• Please note that pursuant to point (152) of the Guidelines, the investment must pursue at least one of the above objectives.

• 5.Please indicate the eligible costs:

• (a) □the construction, acquisition, including leasing, or improvement of immoveable property, including investments in passive in-house wiring or structured cabling for data networks and, if necessary the ancillary part of the passive network on the private property outside the building; If the aid is granted in favour of the costs of land purchase, is land purchased only eligible for aid to an extent not exceeding 10% of the total eligible costs of the operation concerned? □yes □no If the answer is no, does the operation concern:
• □ environmental conservation and carbon-rich soil preservation?
• □ land purchased by young farmers through the use of financial instruments? Please note that only in those two cases a higher percentage than the above-mentioned 10% of the total eligible costs of the operation concerned may be permitted exceptionally and in duly justified circumstances. If that is the case, please provide information concerning the exceptional and duly justified circumstances so that the Commission may assess the case in question. …

• (b) □the purchase or lease purchase of machinery and equipment up to the market value of the assets;

• (c) □the general costs linked to the expenditure referred to in points (a) and (b), such as architect, engineer and consultation fees, fees relating to advice on environmental and economic sustainability, including feasibility studies; feasibility studies remain eligible costs even where based on their results, no expenditure referred to in points (a) and (b) is incurred;

• (d) □the acquisition or development or usage fees of computer software, cloud and similar solutions and the acquisition of patents, licenses, copyrights and trademarks;

• (e) □the expenses for non-productive investments linked to the objectives referred to in point (152)(e), (f) and (g) of the Guidelines;

• (f) □in the case of investment aimed at the restoration of agricultural production potential damaged by natural disasters, exceptional occurrences or adverse climatic events which can be assimilated to a natural disaster, animal diseases or plant pests and protected animals: the costs incurred for restoring the production potential, including capitalised work, up to the level as it was at before the occurrence of those events; Please note that pursuant to point (153)(f) of the Guidelines, where appropriate, the beneficiaries should endeavor to include in the restoration, adaptation measures to climate change.

• (g) □in the case of investments aimed at the prevention of damage caused by natural disasters, exceptional occurrences, adverse climatic events which can be assimilated to a natural disaster, animal diseases and plant pests and by protected animals: the costs of specific prevention actions aiming at reducing the consequences of such probable events; Please note that pursuant to point (153)(g) of the Guidelines, in case of damage by adverse climatic events which can be assimilated to a natural disaster or by plant pests, beneficiaries should, where appropriate, endeavour to include in the restoration, adaptation measures to climate change, in order to minimise damage and losses produced by similar events in the future.

• (h) □purchase and planting of annual plants:
• □ carried out for the objective set out in point (152)(d) of the Guidelines;
• □ carried out for preserving plant varieties under threat of genetic erosion, as referred to in point (210) of the Guidelines;

• (i) □purchase of animals:
• □ the purchase carried out for the objective of point (152)(d) of the Guidelines;
• □ the purchase of animals of endangered breeds as defined in Article 2, point (24) of Regulation (EU) 2016/1012 ([^E0543]) under the commitments referred to in point (207) of the Guidelines;
• □ the purchase of guard dogs protecting livestock against large predators.

• 6.Is the aid granted for any of the following costs?

• (a) purchase of agricultural production rights and payment entitlements;

• (b) purchase and planting of annual plants for other purposes than those referred to in question 5 (h) of this Supplementary Information Sheet;

• (c) purchase of animals for other purposes than those referred to in question 5(i) of this Supplementary Information Sheet;

• (d) investments to comply with national or Union standards in force;

• (e) costs, other than those referred to point (153) of the Guidelines connected with leasing contracts, such as lessor's margin, interest refinancing costs, overheads and insurance charges;

• (f) working capital;

• (g) wiring or cabling for data networks outside the private property. □yes □no

• If any of the costs referred to in points (a) to (g) is included, please note that the aid cannot be declared compatible with the internal market.

• 7.Is the aid granted in favour of investments in irrigation?

• □yes □no

• If the answer is yes, please reply to questions 7.1 to 7.7:

• 7.1.Has a river basin management plan been notified to the Commission, in accordance with the terms of Directive 2000/60/EC ([^E0544]), for the entire area in which the investment is to take place, as well as in any other areas whose environment may be affected by the investment?

• □yes □no

• 7.2.Have the measures taking effect under the river basin management plan in accordance with Article 11 of Directive 2000/60/EC and of relevance to the agricultural sector been specified in the relevant programme of measures?

• □yes □no

• 7.3.Is water metering enabling measurement of water use at the level of the supported investment in place or will it be put in place as part of the investment?

• □yes □no

• 7.4.Where the aid is granted for an investment in an improvement to an existing irrigation installation or element of irrigation infrastructure, are the following conditions fulfilled?

• (a) is it assessed ex-ante that the investment offers potential water savings reflecting the technical parameters of the existing installation or infrastructure? □yes □no

• (b) if the investment affects bodies of ground-or-surface water whose status has been identified as less than good in the relevant river basin management plan for reasons related to water quantity or if state-of-the-art climate vulnerability and risk assessments determined that the affected water bodies in good status could lose their status for reasons related to water quantity caused by climate change impacts, will an effective reduction in water use be achieved contributing to the achievement and maintenance of good status of these water bodies, as laid down in Article 4(1) of Directive 2000/60/EC? □yes □no

• (c) The State must set percentages for potential water savings and effective reduction in water use as an eligibility condition. Do these percentages ensure that:
• (i) the percentage of potential water savings amounts to at least 5% when the technical parameters of the existing installation or infrastructure already ensure a high degree of efficiency, and to at least 25% when the current degree of efficiency (prior to investment) is low and/or for investments that take place in areas where water savings are most needed to ensure the achievement of good water status (where not yet achieved) and avoid deterioration of status of water bodies; □yes □no
• (ii) the percentage of effective reduction in water use, at the level of the investment as a whole, amounts to at least 50 % of the potential water saving made possible by the investment in the existing irrigation installation or element of infrastructure. □yes □no Please note that the conditions set out in question 7.4. do not apply to an investment in an existing installation, which affects only energy efficiency or to an investment in the creation of a reservoir or to an investment in the use of recycled water which does not affect a body of ground or surface water.

• 7.5.Where the aid is granted for investments in the use of reclaimed water as an alternative water supply, does the provision and use of such water comply with Regulation (EU) 2020/741 ([^E0545]);

• □yes □no

• 7.6.Where the aid is granted for investments resulting in a net increase of the irrigated area affecting a given body of ground or surface water, are the following conditions complied with?

• (i) the status of the water body has not been identified as less than good in the relevant river basin management plan for reasons related to water quantity; and □yes □no

• (ii) an environmental analysis shows that there will be no significant negative environmental impact from the investment. Such an environmental impact analysis must be either carried out or approved by the competent authority of the Member State and may also refer to groups of holdings. □yes □no

• 7.7.Is the aid granted for investments in the creation or expansion of a reservoir for the purpose of irrigation?

• □yes □no

• If the answer to question 7.7 of this Information Sheet is yes, will the aid be granted only if it does not lead to significant negative environmental impact?

• □yes □no

• Please note that pursuant to point (158) of the Guidelines, an investment in the creation or expansion of a reservoir for the purpose of irrigation is only eligible provided it does not lead to significant negative environmental impact.

• 8.Please indicate the aid intensity:

• — ..... % of the eligible costs; Please note that pursuant to point (159) of the Guidelines, the aid intensity must not exceed 65 %, expect where the aid is granted in relation to any of the situations below.

• — ..... % of the costs of investments linked to one or more of the specific environmental and climate-related objectives referred to in point (152)(e), (f) and (g) of the Guidelines or to animal welfare; Please note that pursuant to point (160) (a) of the Guidelines, the aid intensity must not exceed 80 % of these eligible costs.

• — ..... % of the costs of investments by young farmers; Please note that pursuant to point (160)(b) of the Guidelines, the aid intensity must not exceed 80 % of these eligible costs.

• — ..... % of the costs of investments in the outermost regions or smaller Aegean Islands; Please note that pursuant to point (160)(c) of the Guidelines, the aid intensity must not exceed 80 % of these eligible costs.

• — ..... % of the eligible costs in case of investments of small farmers within the meaning of Article 28 of Regulation (EU) 2021/2115 ([^E0546]); Please note that pursuant to point (161) of the Guidelines, the aid for investments of small farmers within the meaning of Article 28 of Regulation (EU) 2021/2115 must not exceed 85 % of the eligible costs.

• — ..... % of the costs of non-productive investments linked to one or more of the specific environmental and climate-related objectives referred to in point (152)(e), (f) and (g) of the Guidelines; Please note that pursuant to point (162)(a) of the Guidelines, the aid must not exceed 100 % of these eligible costs.

• — ..... % of the costs of investments for the restoration of production potential referred to in point (152)(d) of the Guidelines and investments related to prevention and risk mitigation of damage caused by natural disasters, exceptional occurrences, adverse climatic events which can be assimilated to a natural disaster, or protected animals. Please note that pursuant to point (162)(b) of the Guidelines, the aid intensity must not exceed 100 % of the eligible costs.

• — - □ Aid for investments in irrigation:
• — ..... % of the eligible costs for irrigation on-farm investments made under point (157)(c) of the Guidelines; Please note that pursuant to point (163)(a) of the Guidelines, the aid must not exceed 80 % of the eligible costs for irrigation on-farm investments made under point (157)(c).
• — ..... % of the eligible costs for investments in off-farm infrastructure in agriculture to be used for irrigation; Please note that pursuant to point (163)(b) of the Guidelines, the aid must not exceed 100 % of the eligible costs for investments in off-farm infrastructure in agriculture to be used for irrigation.
• — ..... % of the eligible costs for other irrigation on-farm investments. Please note that pursuant to point (163)(c) of the Guidelines, the aid must not exceed 65 % of the eligible costs for other irrigation on-farm investments.

OTHER INFORMATION

Please indicate any other information considered relevant to the assessment of the measure concerned under this Section of the Guidelines.

…

• 1.1.1.2. SUPPLEMENTARY INFORMATION SHEET ON AID FOR INVESTMENTS IN FAVOUR OF THE CONSERVATION OF CULTURAL AND NATURAL HERITAGE LOCATED ON AGRICULTURAL HOLDINGS

• This information sheet relates to State aid for investments in favour of the conservation of cultural and natural heritage located on agricultural holdings as described in Part II., Section 1.1.1.2 of the Guidelines for State aid in the agricultural and forestry sectors and in rural areas ('the Guidelines').

• In addition to this form, please fill in the General Information Sheet for the notification of State aid in the agriculture and forestry sectors and in rural areas, demonstrating the general eligibility conditions for State aid.

• 1.Will the investments at which the aid is aimed, respect prohibitions and restrictions laid down in Regulation (EU) No 1308/2013 ([^E0547]), including where such prohibitions and restrictions only refer to the Union support provided for in that Regulation?

• □yes □no

• 2.Is the aid granted for the conservation of cultural and natural heritage in the form of natural landscapes and buildings, which is formally recognised as cultural or natural heritage by the competent authority of the Member State?

• □yes □no

• 3.Please indicate the eligible costs in favour of the conservation of cultural and natural heritage located on agricultural holdings:

• (a) □investment costs in tangible assets;

• (b) □capitalised works.

• 4.Please indicate the aid intensity: …

• Please note that pursuant to point (167) of the Guidelines, the aid must not exceed 100 % of the eligible costs.

• 5.Where the aid is granted for capitalised works, please indicate the aid amount:

• …

• Please note that pursuant to point (168) of the Guidelines, the aid for capitalised works must be limited to EUR 10 000 per year.

OTHER INFORMATION

Please indicate any other information considered relevant to the assessment of the measure concerned under this Section of the Guidelines.

…

• 1.1.1.3. SUPPLEMENTARY INFORMATION SHEET ON AID FOR INVESTMENT IN CONNECTION WITH THE PROCESSING OF AGRICULTURAL PRODUCTS OR THE MARKETING OF AGRICULTURAL PRODUCTS

• This information sheet relates to State aid for investments in connection with the processing of agricultural products or the marketing of agricultural products, as described in Part II., Section 1.1.1.3 of the European Union Guidelines for State aid in the agricultural and forestry sectors and in rural areas ('the Guidelines').

• In addition to this form, please fill in the General Information Sheet for the notification of State aid in the agriculture and forestry sectors and in rural areas, demonstrating the general eligibility conditions for State aid.

• 1.Will the investments at which the aid is aimed, respect prohibitions and restrictions laid down in Regulation (EU) No 1308/2013 ([^E0548]), including where such prohibitions and restrictions only refer to the Union support provided for in that Regulation?

• □yes □no

• 2.Is the aid granted for food and feed crops based biofuels?

• □yes □no

• If the answer is yes, please note that the aid cannot be declared compatible with the internal market in light of the goal to incentivise the shift towards the production of more advanced forms of biofuels, as foreseen by the Guidelines on State aid for climate, environmental protection and energy 2022.

• 3.Is the aid granted for investments in tangible assets and intangible assets in connection with the processing of agricultural products or the marketing of agricultural products as referred to in points (33)47 and (33)38 of the Guidelines?

• □yes □no

• 4.Member States may grant aid for investments in connection with the processing of agricultural products and the marketing of agricultural products if the aid fulfils all the conditions of one of the following aid instruments:

• (a) Commission Regulation (EU) No 651/2014 (GBER) ([^E0549]);

• (b) Guidelines on regional State aid ([^E0550]);

• (c) the conditions of Part II., Section 1.1.1.3. of the Guidelines.

• Where aid is granted under the provisions of the Guidelines on regional State aid, the assessment of such aid is to be carried out on the basis of those Guidelines. Therefore, please fill in the relevant part of the general notification form of Part I and the specific form of Part III of Annex I of Regulation (EC) No 794/2004, as amended by Commission Regulation (EC) No 1627/2006 ([^E0551]), or any provision replacing it.

• 5.If the aid is granted on the basis of Part II., Section 1.1.1.3. of the Guidelines, please indicate the eligible costs:

• (a) □the construction, acquisition, including leasing, or improvement of immoveable property, including investments in passive in-house wiring or structured cabling for data networks and, if necessary, the ancillary part of the passive network on the private property outside the building; If the aid is granted in favour of the costs of land purchase, is land purchased only eligible for aid to an extent not exceeding 10 % of the total eligible costs of the operation concerned? □yes □no

• (b) □the purchase or lease purchase of machinery and equipment up to the market value of the asset;

• (c) □the general costs linked to the expenditure referred to in points (a) and (b), such as architect, engineer and consultation fees, fees relating to advice on environmental and economic sustainability, including feasibility studies; Please note that feasibility studies remain eligible expenditure even where, based on their results, no expenditure referred to in points (a) and (b) is incurred.

• (d) □the acquisition, development or usage fees of computer software, cloud and similar solution and the acquisition of patents, licences, copyrights and trademarks.

• 6.Is the aid granted for any of the following costs?

• (a) the costs other than those referred to in question 7 of this Supplementary Information Sheet connected with leasing contracts, such as lessor's margin, interest refinancing costs, overheads and insurance charges;

• (b) working capital;

• (c) wiring or cabling for data networks outside the private property;

• (d) costs related to investments to comply with Union and national standards in force. □yes □no

• Please note that if any of the expenses referred to in points (a) to (d) is included, the aid cannot be declared compatible with the internal market.

• 7.Please indicate the aid intensity:

• — ..... % of the eligible costs; Please note that pursuant to point (175) of the Guidelines, the aid intensity must not exceed 65 % of the eligible costs.