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

Information such as the objective of the aid, the sector to which the aid is directed, etc shall refer to the time at which the aid is approved and not to the final beneficiaries of the aid. For example, the primary objective of a scheme which, at the time the aid is approved, is exclusively earmarked for small and medium-sized enterprises shall be aid for small and medium-sized enterprises. However, another scheme for which all aid is ultimately awarded to small and medium-sized enterprises shall not be regarded as such if, at the time the aid is approved, the scheme is open to all enterprises.

The following information shall be included in the reports:

• 1. Title

• 1. Aid number

• 1. All previous aid numbers (for example, following the renewal of a scheme)

• 1. Expiry Member States should indicate those schemes which have expired or for which all payments have stopped.

• 1. Co-financing Although measures based solely on Union funding itself is excluded, total State aid for each Member State shall include aid measures that are co-financed by Union funding. In order to identify which schemes are co-financed and estimate how much such aid represents in relation to overall State aid, Member States are required to indicate whether or not the scheme is co-financed and if so the percentage of aid that is co-financed. If this is not possible, an estimate of the total amount of aid that is co-financed shall be provided.

• 1. Sector The sectoral classification shall be based largely on NACE ([^E0721]) at the [three-digit level].

• 1. Primary objective

• 1. Secondary objective A secondary objective is one for which, in addition to the primary objective, the aid (or a distinct part of it) was earmarked at the time the aid was approved. 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 or part of it is earmarked exclusively for SMEs.

• 1. Region(s) Aid may, at the time of approval, be exclusively earmarked for a specific region or group of regions. Where appropriate, a distinction should be made between the Article 107(3)a regions and the Article 107(3)c regions. If the aid is earmarked for one particular region, this should be specified at NUTS ([^E0722]) level II.

• 1. Aid instrument

• 1. Type of aid A distinction shall be made between three categories: Scheme, Individual application of a scheme, Individual aid awarded outside of a scheme (ad hoc aid).

• 1. Expenditure Information referred to in points 1, 2, 3 and 6 to 11 shall be pre-completed by the Commission and checked by the Member States. Points 4, 5 and 12 shall be completed by the Member States. As a general rule, figures should be expressed in terms of actual expenditure (or actual revenue foregone in the case of tax =measures). Where payments are not available, commitments or budget appropriations shall be provided and flagged accordingly. Separate figures shall be provided for each aid instrument within a scheme or individual aid (e.g. grant, soft loans, etc.). Figures shall be expressed in the national currency in application at the time of the reporting period. Expenditure shall be provided for t-1. Additionally, expenditure reported in the previous years can be updated up to 6 years in the past.

ANNEX IV

FORM FOR THE SUBMISSION OF COMPLAINTS CONCERNING ALLEGED UNLAWFUL STATE AID OR MISUSE OF AID

The mandatory fields are marked with a star (*).

1. Information regarding the complainant

First Name*:

Surname*:

Address line 1*:

Address line 2:

Town/City*:

County/State/Province:

Postcode*:

Country*:

Telephone:

Mobile Telephone:

E-mail address*:

2. I am submitting the complaint on behalf of somebody (a person or a firm)

□Yes □No

If yes, please also provide the following information

Name of the person/firm you represent*:

Registration nr. of the entity:

Address line 1*:

Address line 2:

Town/City*:

County/State/Province:

Postcode*:

Country*:

Telephone 1:

Telephone 2:

E-mail address*:

Please attach proof that the representative is authorized to act on behalf of this person/firm.*

3. Please select one of the following options, describing your identity*

• (a) □Competitor of the beneficiary or beneficiaries

• (b) □Trade association representing the interests of competitors

• (c) □Non-governmental organisation

• (d) □Trade union

• (e) □EU citizen

• (f) □Other, please specify

Please explain why and to what extent the alleged State aid affects your competitive position / the competitive position of the person/firm you represent, or is otherwise likely to have a specific effect on your/its situation. Provide as much concrete evidence as possible.

Please be aware that, by virtue of Article 24(2) of Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union ([^E0723]) , only interested parties within the meaning of Article 1, point (h), of that Regulation may submit formal complaints. Therefore, in the absence of a demonstration that you are an interested party, the present form will not be registered as a complaint, and the information provided therein will be kept as general market information.

4. Please select one of the following two options*

• □ Yes, you may reveal my identity

• □ No, you may not reveal my identity

If not, please specify the reasons:

5. Information regarding the Member State granting the aid*

Please be aware: the information provided under this point is regarded as non-confidential.

• (a) Country:

• (b) If known, specify which institution or body granted the alleged unlawful State aid:
• — Central government:
• — Region (please specify):
• — Other (please specify):

6. Information regarding the alleged aid measure*

Please be aware: the information provided under this point is regarded as non-confidential.

In case you add annexes in support to your claim, please indicate in the section below the relevant points/sections of the annex supporting your allegations that the measure is not in line with State aid rules.

• (a) Please provide a description of the alleged aid, and indicate in what form it was granted (loans, grants, guarantees, tax incentives or exemptions etc.).

• (b) For what purpose was the alleged aid given (if known)?

• (c) What is the amount of the alleged aid (if known)? If you do not have the exact figure, please provide an estimate and as much justifying evidence as possible.

• (d) Who is the beneficiary? Please give as much information as possible, including a description of the main activities of the beneficiary/firm(s) concerned.

• (e) To your knowledge, when was the alleged aid granted?

• (f) Please select one of the following options:
• □ According to my knowledge, the State aid was not notified to the Commission.
• □ According to my knowledge, the State aid was notified, but it was granted before the decision of the Commission. If known, please indicate the notification reference number or indicate when the aid was notified.
• □ According to my knowledge, the State aid was notified and approved by the Commission, but its implementation did not respect the applicable conditions. If known, please indicate the notification reference number or indicate when the aid was notified and approved.
• □ According to my knowledge, the State aid was granted under a block exemption regulation, but its implementation did not respect the applicable conditions.

7. Grounds of complaint*

Please note that, for a measure to qualify as State aid under Article 107(1) of the Treaty, the alleged aid has to be granted by a Member State or through State resources, it has to distort or threaten to distort competition by favouring certain undertakings or the production of certain goods, and affect trade between Member States.

In case you add annexes in support to your claim, please indicate in the section below the relevant points/sections of the annex supporting your allegations that the measure is not in line with State aid rules.

• (a) Please explain to what extent public resources are involved (if known) and, if the measure was not adopted by a public authority (but for instance by a public undertaking), please explain why, in your view, it is imputable to public authorities of a Member State.

• (b) Please explain why, in your opinion, the alleged State aid is selective (i.e. favours certain commercial undertakings or the production of certain goods).

• (c) Please explain how, in your opinion, the alleged State aid provides an economic advantage for the beneficiary or beneficiaries.

• (d) Please explain why, in your view, the alleged State aid distorts or threatens to distort competition.

• (e) Please explain why, in your view, the alleged aid affects trade between Member States.

8. Compatibility of the aid

Please indicate the reasons why in your view the alleged aid is not compatible with the internal market.

In case you add annexes in support to your claim, please indicate in the section below the relevant points/sections of the annex supporting your allegations that the measure is not in line with State aid rules.

9. Information on alleged infringement of other rules of European Union law and on other procedures

• (a) If known, please indicate what other rules of European Union law you think have been infringed by the granting of the alleged aid. Please be aware that this does not imply necessarily that those potential infringements will be dealt with within the State aid investigation.

• (b) Have you already approached the Commission's services or any other European institution concerning the same issue?* □Yes □No If yes, please attach copies of correspondence.

• (c) Have you already approached national authorities or national courts concerning the same issue?* □Yes □No If yes, please indicate which authorities or courts; also, if there has already been a decision or judgement, please attach a copy (if available); if, on the contrary, the case is still pending, please indicate its reference (if available).

• (d) Please provide any other information that may be relevant for the assessment of this case.

10. Supporting documents

Please list any documents and evidence which are submitted in support of the complaint and add annexes if necessary

• — Whenever possible, a copy of the national law or other measure which provides the legal basis for the payment of the alleged aid should be provided.

• — Whenever possible, please attach any available evidence that the State aid was granted (e.g. press release, published accounts).

• — If the complaint is submitted on behalf of someone else (a natural person or a firm) please attach proof that you as a representative are authorised to act.

• — Where applicable, please attach copies of all previous correspondence with the European Commission or any other European or national institution concerning the same issue.

• — If the issue has already been dealt with by a national court/authority, please attach a copy of the judgement/decision, if available.

11. Confidential information

All the information contained in this form and the annexes submitted are not confidential and may be shared with the Member State allegedly granting the State aid.

□Yes □No

If no, please identify the confidential part(s) of any documents, explain the reason why you consider it to be confidential and provide a non-confidential version of the document.

Please note that the information contained in points 5 and 6 of this form cannot be designated as confidential.

In the absence of any indication about confidentiality of certain documents or information, those elements will be treated as non-confidential and may be shared with the Member State allegedly granting the State aid.

I hereby declare that all the information in this form and annexes is provided in good faith.

Place, date and signature of complainant

ANNEX V

FORM FOR THE SUBMISSION OF INTERNAL REVIEW REQUESTS FOLLOWING THE AARHUS COMPLIANCE COMMITTEE FINDINGS IN CASE ACCC/C/2015/128 ([^E0724])

The mandatory fields are marked with a star (*).

1. INFORMATION ON THE NON-GOVERNMENTAL ORGANISATION SUBMITTING THE REQUEST*

Non-governmental organisation*:

First name (person representing the non-governmental organisation)*:

Surname*:

Address line 1*:

Address line 2:

Town/City*:

County/State/Province:

Postcode*:

Country*:

Telephone:

Mobile telephone:

Email address*:

I am submitting the request on behalf of another non-governmental organisation, namely …

□Yes □No

• Note: If a joint request concerning the same State aid decision and State aid measure is made by several non-governmental organisations, include in this form the contact details of all non-governmental organisations.

If a single contact point is designated, please provide the details of the single contact point.*

Single contact point, if applicable: …

First name*:

Surname*:

Address line 1*:

Address line 2:

Town/City*:

County/State/Province:

Postcode*:

Country*:

Telephone:

Mobile telephone:

Email address*:

2. LAWYER SUBMITTING THE REQUEST ON BEHALF OF ONE OR SEVERAL NON-GOVERNMENTAL ORGANISATION(S)*

I am submitting the request on behalf of one or several non-governmental organisation(s)*

□Yes □No

If yes, please provide the following information:

Name of the non-governmental organisation(s) you represent*:

Registration nr. of the entity/ies:

Address line 1*:

Address line 2:

Town/City*:

County/State/Province:

Postcode*:

Country*:

Telephone 1:

Telephone 2:

Email address*:

Please attach proof that the representative is authorised to act on behalf of the non-governmental organisation(s). If a non-governmental organisation is represented by a lawyer, the request must include documents and data proving that the lawyer is authorised to practise before a court of a Member State. This may include a certificate issued by a bar association in a Member State or any other document to the same effect following national practice. The lawyer must also provide a power-of-attorney evidencing that they are entitled to represent their client.*

3. CONFIDENTIALITY*

For the person filing the request on behalf of the non-governmental organisation*:

• □ Yes, you may reveal my identity

• □ No, you may not reveal my identity

Confidentiality: If you do not wish your identity to be disclosed, please indicate this clearly.

The request will be published on the Commission’s website. The request will be shared with the Member State granting the State aid for their possible comments and may be also shared with other public authorities.

4. ELIGIBILITY REQUIREMENTS*

4.1.   ***Legal status of the non-governmental organisation

Is your non-governmental organisation established as legal entity in accordance with the laws and regulations of an EU Member State?

□Yes □No

In the affirmative, please indicate where this is registered (specifying the page and article/paragraph): …

4.2.   **‘Not-for-profit’ status of your organisation

---

Is your non-governmental organisation a ‘not-for-profit’ organisation? Please provide evidence to that effect.

□Yes □No

In the affirmative, please explain and indicate where this is registered (specifying the page and article/paragraph): … (maximum 250 words)

4.3   Independent status of your organisation*:

Is your non-governmental organisation an independent organisation?

□Yes □No

In the affirmative, please explain and indicate where this is registered (specifying the page and article/paragraph): … (maximum 250 words)

4.4   ***Primary objective: promoting environmental protection in the context of environmental law

Does your non-governmental organisation have as its primary objective the promotion of environmental protection in the context of environmental law?

□Yes □No

In the affirmative, please explain and indicate where this is registered (specifying the page and article/paragraph): … (maximum 250 words)

4.5   Duration of the organisation and active pursuance of the objective under 4.4 above:*

Has your non-governmental organisation been operational and actively pursued the objective mentioned in 4.4 above for over two years?

□Yes □No

In the affirmative, please explain and indicate where this is registered (specifying the page and article/paragraph): … (maximum 250 words).

4.6   ***Organisation’s objective and subject matter of the request for internal review

What is the subject matter of your request? … (maximum 250 words).

Is the subject of your requested internal review covered by your organisation’s objective and activities?

□Yes □No

In the affirmative, please explain and indicate where this is registered (specifying the page and article/paragraph): … (maximum 250 words).

5. GROUNDS OF REQUEST*

Please indicate for which Commission State aid decision and measure you are requesting an internal review. If possible, please indicate the recitals in the State aid decision which form the basis of your request.

Please indicate the specific provision(s) of Union environmental law that are alleged to have been breached by the activity that received aid and/or by any aspects of the State aid measure. Please explain why they are indissolubly linked to the objective of the aid and/or the aided activity ([^E0725]).

Please note that an internal review can only be requested for final State aid decisions closing a formal investigation procedure under Article 108(2) of the Treaty, in accordance with Article 9(3) and (4) of Council Regulation (EU) 2015/1589, having as legal basis Article 107(3), point (a), first part (aid to promote the execution of an important project of common European interest) of point (b), points (c), (d) and (e) of the Treaty, Article 93 of the Treaty, Article 106(2) of the Treaty.

Please provide relevant and structured information and documentation supporting each ground of your request and specify which part of the information and documentation submitted refers to each ground.

Please also indicate whether you initiated any action at national level (administrative or judicial) and if so, the state of play.

Please put forward facts and legal arguments for each of those grounds.

… (maximum 9 000 words)

6. SUPPORTING DOCUMENTS

• 6.1. Please list any documents and evidence submitted in support of your request and add annexes if necessary.

• All annexes must be numbered, have clearly marked headings and be referenced in the request for internal review, as evidence of the specific factual and/or legal arguments made in your request.

• 6.2. Mandatory annexes to submit to meet the eligibility requirements in Section 4*:

• (a) statute or by-laws of the non-governmental organisation, or any other document to the same effect following national practice in the Member States where the national law does not require or provide for a non-governmental organisation to adopt a statute or by-laws;

• (b) annual activity reports of the non-governmental organisation covering the last two years;

• (c) for non-governmental organisations established in countries where the fulfilment of such procedures is a prerequisite for a non-governmental organisation to obtain legal personality, a copy of the legal registration with the national authorities;

• (d) any information and documentation that the Commission has previously acknowledged the non-governmental organisation as being entitled to make a request for an internal review under Regulation (EC) No 1367/2006 (the ‘Aarhus Regulation’) or paragraph [xx] of the Commission Code of Best Practices for the conduct of State aid control procedures; and a declaration by the non-governmental organisation that they continue to meet the eligibility conditions. Note: if any of the above-mentioned documents cannot be provided for reasons not attributable to the non-governmental organisation, the organisation may provide evidence in form of any other equivalent document.

• If the documents submitted do not clearly state that the non-governmental organisation has the primary stated objective of promoting environmental protection in the context of environmental law, that it has existed for over two years and actively pursues this objective, or that the subject matter of the request for an internal review is covered by the objectives and activities of the non-governmental organisation, the organisation must submit any other document providing evidence that this criterion is met.

7. LANGUAGE WAIVER

To speed up the processing of the request for internal review, the Commission strongly encourages the use of the language waiver below, dated and signed by the non-governmental organisation.

‘The undersigned, representing the requesting non-governmental organisation lodging the request for an internal review of [specify the number and the title of the State aid decision], agrees exceptionally to waive their rights deriving from Article 342 of the Treaty in conjunction with Article 3 of Regulation (EC) No 1/1958 and to have the Commission's reply adopted and notified under Article 297 of the Treaty in the English language only’.

8. PERSONAL DATA PROTECTION ([^E0726])

• □ I understand that this request for review can be published on the Commission website, with all personal data redacted.

• □ I opt out of the publication of my postal address on the Commission website.

• □ I opt out of the publication of my name on the Commission website.

• □ I opt out of revealing my identity to third parties.

The Commission will process your personal data in accordance with Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies. You can find more information in the applicable privacy statement.

I hereby declare that all information in this form and annexes is provided in good faith.

Place, date and signature of the requester

[^E0001]: OJ L 300, 5.11.2002, p. 42.

[^E0002]: Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EU) 2015/1589 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ L 140, 30.4.2004, p 1).

[^E0003]: NACE Rev. 2.1, or subsequent legislation amending or replacing it. NACE is the statistical classification of economic activities in the European Union as laid down in Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393, 30.12.2006, p. 1).

[^E0004]: Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, p. 36, ELI: http://data.europa.eu/eli/reco/2003/361/oj).

[^E0005]: In the case of partner and linked enterprises, please note that the amounts reported for the aid beneficiary should take into account the number of employees and the financial data of the linked enterprises and/or partner enterprises.

[^E0006]: 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).

[^E0007]: Commission's registration number of the authorised or block-exempted scheme.

[^E0008]: In accordance with Article 1, point (e) of Regulation (EU) 2015/1589, individual aid means aid that is not awarded on the basis of an aid scheme and notifiable award of aid on the basis of a scheme.

[^E0009]: Commission's registration number of the authorised or block-exempted scheme.

[^E0010]: The date of the legally binding commitment to award the aid.

[^E0011]: In the case of aid to the agriculture sector or fishery and aquaculture sector, information on compliance with the common assessment principles is requested in Parts III.12 (General information sheet for the Guidelines for State aid in the agriculture and forestry sectors and in rural areas) and III.14 (General information sheet for the Guidelines for State aid in the fishery and aquaculture sector).

[^E0013]: ‘State Aid Transparency Public Search’, available at the following website: https://webgate.ec.europa.eu/competition/transparency/public?lang=en.

[^E0014]: Grant/Interest rate subsidy, Loan/Repayable advances/Reimbursable grant, Guarantee, Tax advantage or tax exemption, Risk finance, Other. If the aid is granted through multiple aid instruments, the aid amount must be provided by instrument.

[^E0015]: Such a requirement can be waived with respect to individual aid awards below the thresholds as specified in the legal basis. For schemes in the form of tax advantages, the information on individual aid can be provided in the ranges specified specified in the legal basis.

[^E0016]: Overall amount of aid planned, expressed in full national currency amounts. For tax measures, estimated overall revenue loss due to tax concessions. If the average annual State aid budget of the scheme exceeds EUR 150 million, please fill in the section on Evaluation of this notification form.

[^E0018]: In case of an average annual State aid budget of the scheme above EUR 150 million, please fill in the section on Evaluation of this notification form.

[^E0019]: Commission Regulation (EU) 2023/2831 of 13 December 2023 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid (OJ L, 2023/2831, 15.12.2023, ELI: http://data.europa.eu/eli/reg/2023/2831/oj), Commission Regulation (EU) 2023/2832 of 13 December 2023 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid granted to undertakings providing services of general economic interest (OJ L, 2023/2832, 15.12.2023, ELI: http://data.europa.eu/eli/reg/2023/2832/oj), Commission Regulation (EU) No 717/2014 of 27 June 2014 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the fishery and aquaculture sector (OJ L 190, 28.6.2014, p. 45, ELI: http://data.europa.eu/eli/reg/2014/717/oj) and Commission Regulation (EU) No 1408/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the agriculture sector (OJ L 352, 24.12.2013, p. 9, ELI: http://data.europa.eu/eli/reg/2013/1408/oj).

[^E0020]: Union funding centrally managed by the Commission that is not directly or indirectly under the control of the Member State does not constitute State aid. Where such Union funding is combined with other public funding, only the latter will be considered for determining whether notification thresholds and maximum aid intensities are respected, provided that the total amount of public funding granted in relation to the same eligible costs does not exceed the maximum funding rates laid down in the applicable Union legislation.

[^E0021]: For guidance, see the Commission Staff Working Document "Common methodology for State aid evaluation", SWD(2014)179 final of 28.5.2014 under https://competition-policy.ec.europa.eu/document/download/323bb641-3467-4b18-aece-7efdc39e0edc_en?filename=modernisation_evaluation_methodology_en.pdf.

[^E0022]: For guidance, see the Commission Staff Working Document "Common methodology for State aid evaluation", SWD(2014)179 final of 28.5.2014 under https://competition-policy.ec.europa.eu/document/download/323bb641-3467-4b18-aece-7efdc39e0edc_en?filename=modernisation_evaluation_methodology_en.pdf.

[^E0023]: Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ L 248, 24.9.2015, p. 9, ELI: http://data.europa.eu/eli/reg/2015/1589/oj).

[^E0024]: For guidance see Article 339 TFEU that refers to "information about undertakings, their business relations or their cost components". The Union courts have generally defined "business secrets" as information "of which not only disclosure to the public but also mere transmission to a person other than the one that provided the information may seriously harm the latter's interest" in Case T-353/94 Postbank v Commission, ECLI:EU:T:1996:119, paragraph 87.

[^E0025]: Communication from the Commission to the Member States on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to short-term export-credit insurance (OJ C 392, 19.12.2012, p. 1).

[^E0026]: Guidelines on certain State aid measures in the context of the system for greenhouse gas emission allowance trading post-2021 (OJ C 317, 25.9.2020, p. 5) Guidelines on certain State aid measures in the context of the greenhouse gas emission allowance trading scheme post 2012 (OJ C 158, 5.6.2012, p. 4).

[^E0027]: Communication from the Commission on the application, from 1 August 2013, of State aid rules to support measures in favour of banks in the context of the financial crisis (OJ C 216, 30.7.2013, p. 1).

[^E0028]: Communication from the Commission — Criteria for the analysis of the compatibility with the internal market of State aid to promote the execution of important projects of common European interest (OJ C 188, 20.6.2014, p. 4).

[^E0029]: Communication from the Commission on the application of the European Union State aid rules to compensation granted for the provision of services of general economic interest (OJ C 8, 11.1.2012, p. 4).

[^E0030]: Communication from the Commission Guidelines on regional State aid 2021/C 153/01 (OJ C 153, 29.4.2021, p. 1).

[^E0031]: ‘The same or a similar activity’ means an activity falling under the same class (four-digit numerical code) of the NACE Rev. 2 statistical classification of economic activities.

[^E0032]: As defined in the Communication from the Commission — Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty (OJ C 249, 31.7.2014, p. 1).

[^E0033]: ‘SMEs’ means undertakings that fulfil the conditions laid down in Commission recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, p. 36).

[^E0034]: The sole acquisition of the shares of an undertaking does not qualify as initial investment.

[^E0035]: The conditions are the following: (1) The investment concerns an initial investment in a territory identified for co-financed support from the JTF in a ‘c’ area that has a GDP per capita below 100 % of the EU-27 average; (2) the investment and the beneficiary are identified in the territorial just transition plan of a Member State approved by the Commission; and (3) the State aid for the investment is covered by the JTF to the maximum allowed.

[^E0036]: Sole acquisition of the shares of an undertaking does not qualify as initial investment that creates a new economic activity.

[^E0038]: This provision does not apply to SMEs or in the case of the acquisition of an establishment.

[^E0039]: Paragraph 33 of RAG provides that for large enterprises, the costs of intangible assets are eligible only up to 50% of the total eligible investment costs for the initial investment. For SMEs, 100% of the costs of intangible assets are eligible. Paragraph 34 of RAG provides that intangible assets that can be taken into account for the calculation of the investment costs must remain associated with the area concerned and must not be transferred to other areas. To this end, the intangible assets must fulfil the following conditions:

• (1) they must be used exclusively in the establishment receiving the aid;

• (2) they must be amortisable;

• (3) they must be purchased under market conditions from third parties unrelated to the buyer;

• (4) they must be included in the assets of the undertaking that receives the aid and must remain associated with the project for which the aid is awarded for at least five years (three years for SMEs).

[^E0041]: Commission notice on current State aid recovery interest rates and reference/discount rates applicable as from 1 May 2021 (Published in accordance with Article 10 of Commission Regulation (EC) No 794/2004 of 21 April 2004 (OJ L 140, 30.4.2004, p. 1).

[^E0043]: The aid amount(s) and eligible costs should be provided both in nominal and discounted values.

[^E0045]: In order to do so, you could, for example, refer to the criteria enumerated in paragraph 50 of the RAG and/or to the business plan of the beneficiary. Expected positive effects could for example relate to number of jobs created or safeguarded, R&D&I activities, training, creation of a cluster and possible contribution to the digital and green transition of the economy (including, where relevant, information on whether the investment is environmentally sustainable within the meaning of Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13, ELI: http://data.europa.eu/eli/reg/2020/852/oj ).

[^E0046]: This question does not apply to subsidised loans, public equity-capital loans or public participations which do not meet the market investor principle, state guarantees containing elements of aid, or public support granted within the scope of de minimis rule.

[^E0047]: For example, direct grants, exemptions or reductions in taxes, social security or other compulsory charges, or the supply of land, goods or services at favourable prices, etc.

[^E0048]: For example, low-interest loans or interest rebates, State guarantees, the purchase of a share-holding or an alternative injection of capital on favourable terms.

[^E0049]: The time period considered for the calculation of the IRR should correspond to timeframes usually considered by the industry for similar projects.

[^E0050]: All relevant costs and benefits must be taken into account, including for example administrative costs, transport costs, training costs not covered by training aid and wage differences. However, if the alternative location is in the EEA, subsidies granted in that other location cannot be taken into account.

[^E0051]: Please also provide this information for scenario 2 situations where the investment, in the counterfactual scenario, would be made in a different geographical market.

[^E0052]: Underperformance of the market will typically be measured against the EEA GDP over the three years before the start of the project (benchmark rate); it can also be measured on the basis of projected growth rates for the next three to five years. Indicators may include the expected future growth of the market concerned, the resulting expected capacity utilisation rates, and the likely impact of the capacity increase on competitors in terms of prices and profit margins.

[^E0053]: As defined in Annex III of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.

[^E0054]: As defined in Annex III of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.

[^E0055]: Guidelines on regional State aid (OJ C 153, 29.4.2021, p. 1).

[^E0056]: Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty (OJ L 187, 26.6.2014, p. 1, ELI: http://data.europa.eu/eli/reg/2014/651/oj).

[^E0057]: Commission Regulation (EU) 2023/2831 of 13 December 2023 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid (OJ L, 2023/2831, 15.12.2023, ELI: http://data.europa.eu/eli/reg/2023/2831/oj ).

[^E0068]: ‘SMEs’ means undertakings that fulfil the conditions laid down in Commission recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, p. 36).

[^E0069]: The sole acquisition of the shares of an undertaking does not qualify as initial investment.

[^E0070]: ‘The same or a similar activity’ means an activity falling under the same class (four-digit numerical code) of the NACE Rev. 2 statistical classification of economic activities.

[^E0071]: Sole acquisition of the shares of an undertaking does not qualify as initial investment that creates a new economic activity.

[^E0072]: This provision does not have to apply for SMEs or in case of acquisition of an establishment.

[^E0073]: Paragraph 34 of RAG provides that intangible assets that can be taken into account for the calculation of the investment costs must remain associated with the area concerned and must not be transferred to other areas. To this end, the intangible assets must fulfil the following conditions:

• (1) they must be used exclusively in the establishment receiving the aid;

• (2) they must be amortisable;

• (3) they must be purchased under market conditions from third parties unrelated to the buyer;

• (4) they must be included in the assets of the undertaking that receives the aid and must remain associated with the project for which the aid is awarded for at least five years (three years for SMEs).

[^E0074]: This question does not apply to subsidised loans, public equity-capital loans or public participations which do not meet the market investor principle, state guarantees containing elements of aid, or public support granted within the scope of de minimis rule.

[^E0075]: A counterfactual is credible if it is genuine and relates to the decision-making factors prevalent at the time of the decision by the beneficiary regarding the investment.

[^E0076]: For this purpose reference can be made, among others, to impact assessments of the proposed scheme or ex post evaluations of similar schemes.

[^E0077]: For example, direct grants, exemptions or reductions in taxes, social security or other compulsory charges, or the supply of land, goods or services at favourable prices, etc.

[^E0078]: For example, low-interest loans or interest rebates, State guarantees, the purchase of a share-holding or an alternative injection of capital on favourable terms.

[^E0079]: In order to enable the Commission to assess the likely negative effects the Member State could submit any impact assessment at its disposal as well as ex-post evaluations carried out for similar predecessor schemes.

[^E0080]: As defined in Annex III of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.

[^E0081]: As defined in Annex III of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.

[^E0082]: For guidance see the methodological guidance paper for evaluation in the field of State aid: https://competition-policy.ec.europa.eu/system/files/2021-04/modernisation_evaluation_methodology_en.pdf. The evaluation plan (Annex I – Part III.8) should be submitted using the form available at: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en.

[^E0083]: Guidelines on regional State aid (OJ C 153, 29.4.2021, p. 1).

[^E0094]: ‘SMEs’ means undertakings that fulfil the conditions laid down in Commission recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, p. 36).

[^E0095]: In this respect please note that operating aid to compensate for additional transport costs of goods which have been produced in areas eligible for operating aid can only be granted in compliance with the General Block Exemption Regulation ("GBER") in place at the moment of the granting.

[^E0096]: As defined in Annex III of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.

[^E0097]: As defined in Annex III of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.

[^E0098]: For guidance see the methodological guidance paper for evaluation in the field of State aid: https://competition-policy.ec.europa.eu/system/files/2021-04/modernisation_evaluation_methodology_en.pdf. The evaluation plan (Annex I – Part III.8) should be submitted using the form available at: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en.

[^E0099]: Communication from the Commission Framework for State aid for research and development and innovation 2022/C 414/01 (OJ C 414, 28.10.2022 p. 1).

[^E0100]: Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty (OJ L 187, 26.6.2014, p. 1, ELI: http://data.europa.eu/eli/reg/2014/651/oj).

[^E0101]: Communication from the Commission — Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty (OJ C 249, 31.7.2014, p. 1).

[^E0102]: OJ L 124, 20.5.2003, p. 36, ELI: http://data.europa.eu/eli/reco/2003/361/oj.

[^E0103]: Please refer to point 20 of the R&D&I Framework providing guidance where activities are generally of non-economic character, such as certain primary activities of research organisations and research infrastructure and certain knowledge transfer activities, provided that the therein escribed conditions are satisfied.

[^E0104]: Please note that the Commission will consider as support of an economic activity falling under State aid rules where a research organisation or research infrastructure is both publicly and privately funded and where the allocated public funding to the relevant entity for a specific accounting period exceeds the costs of non-economic activities incurred in that period (Footnote 40 of R&D&I Framework).

[^E0105]: ‘arm’s length’ means that the conditions of the transaction between the contracting parties do not differ from those which could be stipulated between independent enterprises and contain no element of collusion. Any transaction that results from an open, transparent and non-discriminatory procedure is considered as meeting this principle (point 16(f) of the R&D&I Framework).

[^E0106]: In accordance with point 28 of the R&D&I Framework, a project is considered to be carried out through effective collaboration where at least two independent parties pursue a common objective based on the division of labour and jointly define its scope, participate in its design, contribute to its implementation and share its financial, technological, scientific and other risks, as well as its results.

[^E0107]: See definition on ‘arm’s’ length’ under point 16(f) of the R&D&I Framework.

[^E0108]: Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC (OJ L 94, 28.3.2014, p. 65, ELI: http://data.europa.eu/eli/dir/2014/24/oj), and Directive 2014/25/EU of the European Parliament and of the Council of 26 February 2014 on procurement by entities operating in the water, energy, transport and postal services sectors and repealing Directive 2004/17/EC (OJ L 94, 28.3.2014, p. 243 ELI: http://data.europa.eu/eli/dir/2014/25/oj).

[^E0109]: Without prejudice to procedures that cover both the development and the subsequent purchase of unique or specialised products or services.

[^E0110]: Health relevant/related research includes research into vaccines, medicinal products and treatments, medical devices and hospital and medical equipment, disinfectants, and protective clothing and equipment, and into relevant process innovations for an efficient production of the required products. Specifically for health relevant/related R&D projects the following costs are eligible: all costs necessary for the R&D project during its duration, amongst others, personnel costs, costs for digital and computing equipment, for diagnostic tools, for data collection and processing tools, for R&D services, for pre-clinical and clinical trials (trial phases I-IV); phase-IV trials are eligible as long as they allow further scientific or technological advance.

[^E0112]: See the definitions of innovation advisory services (point 16(s) of the R&D&I Framework) and of innovation support services (point 16(u) of the R&D&I Framework).

[^E0113]: If the aid application is for an R&D project, it is not excluded that the potential beneficiary would have already carried out feasibility studies which are not covered by the request for aid (Footnote 52 of the R&D&I Framework). In the case of aid for projects or activities that are carried out in successive phases which may be subject to separate aid awarding procedures, this means that start of works must not take place before the first aid application. In the case of aid awarded under an automatic fiscal aid scheme, such scheme must have been adopted and entered into force before any work on the aided project or activity starts (Footnote 53 of the R&D&I Framework).

[^E0114]: OJ C 14, 19.1.2008, p. 6.

[^E0115]: Regulation (EU) 2020/852 of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13, ELI: http://data.europa.eu/eli/reg/2020/852/oj).

[^E0116]: OJ C 249, 31.7.2014, p. 1.

[^E0117]: This refers in particular to the types of company mentioned in Annex I to Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19).

[^E0118]: This is the case when deduction of accumulated losses from reserves (and all other elements generally considered as part of the own funds of the company) leads to a negative cumulative amount that exceeds half of the subscribed share capital.

[^E0119]: This refers in particular to the types of company mentioned in Annex II to Directive 2013/34/EU.

[^E0123]: Communication from the Commission on the revision of the method for setting the reference and discount rates (OJ C 14, 19.1.2008, p. 6) or any future communication which might replace it.

[^E0124]: Including any such aid granted before the date on which the Commission began to apply the Guidelines, i.e. before 1.8.2014.

[^E0125]: Please note that where less than 10 years have elapsed since the rescue aid or temporary restructuring support was granted or the restructuring period came to an end or implementation of the restructuring plan was halted (whichever occurred the latest), further rescue aid, restructuring aid or temporary restructuring support can be only granted: (a) where temporary restructuring support follows the granting of rescue aid as part of a single restructuring operation; (b) where restructuring aid follows the granting of rescue aid or temporary restructuring support as part of a single restructuring operation; (c) where rescue aid or temporary restructuring support has been granted in accordance with these guidelines and that aid was not followed by restructuring aid, if: (i) it could reasonably have been believed that the beneficiary would be viable in the long term when the aid pursuant to these guidelines was granted, and (ii) new rescue or restructuring aid or temporary restructuring support becomes necessary after at least five years due to unforeseeable circumstances for which the beneficiary is not responsible; (d) in exceptional and unforeseeable circumstances for which the beneficiary is not responsible.

[^E0126]: OJ C 249, 31.7.2014, p. 1.

[^E0127]: This refers in particular to the types of company mentioned in Annex I to Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19).

[^E0128]: This is the case when deduction of accumulated losses from reserves (and all other elements generally considered as part of the own funds of the company) leads to a negative cumulative amount that exceeds half of the subscribed share capital.

[^E0129]: This refers in particular to the types of company mentioned in Annex II to Directive 2013/34/EU.

[^E0133]: Restructuring may involve one or more of the following elements: the reorganisation and rationalisation of the beneficiary's activities to a more efficient basis, typically involving withdrawal from loss-making activities, restructuring of those existing activities that can be made competitive again and, possibly, diversification towards new and viable activities. It typically also involves financial restructuring in the form of capital injections by new or existing shareholders and debt reduction by existing creditors.

[^E0134]: Long-term viability is achieved when an undertaking is able to provide an appropriate projected return on capital after having covered all its costs including depreciation and financial charges. The restructured undertaking should be able to compete in the marketplace on its own merits.

[^E0135]: The alternative scenario may concern, for example: debt reorganisation, asset disposal, private capital raising, sale to a competitor or break-up, in each case either through entry into an insolvency or reorganisation procedure or otherwise.

[^E0136]: Please also see point 56 of the Guidelines.

[^E0137]: Please also see point 64 of the Guidelines.

[^E0138]: For example, where the aid to be granted enhances the beneficiary's equity position, the own contribution should similarly include measures that are equity-enhancing, such as raising fresh equity from incumbent shareholders, the write-down of existing debt and capital notes or the conversion of existing debt to equity, or the raising of new external equity on market terms.

[^E0139]: For example where the State provides grants, injects capital or writes off debt.

[^E0140]: Including any such aid granted before the date on which the Commission began to apply the Guidelines, i.e. before 1.8.2014.

[^E0141]: Please note that where less than 10 years have elapsed since the rescue aid or temporary restructuring support was granted or the restructuring period came to an end or implementation of the restructuring plan was halted (whichever occurred the latest), further rescue aid, restructuring aid or temporary restructuring support can only be granted: (a) where temporary restructuring support follows the granting of rescue aid as part of a single restructuring operation; (b) where restructuring aid follows the granting of rescue aid or temporary restructuring support as part of a single restructuring operation; (c) where rescue aid or temporary restructuring support has been granted in accordance with these guidelines and that aid was not followed by restructuring aid, if: (i) it could reasonably have been believed that the beneficiary would be viable in the long term when the aid pursuant to these guidelines was granted, and (ii) new rescue or restructuring aid or temporary restructuring support becomes necessary after at least five years due to unforeseeable circumstances for which the beneficiary is not responsible; (d) in exceptional and unforeseeable circumstances for which the beneficiary is not responsible.

[^E0142]: Divestments to limit distortions of competition should take place without undue delay, taking into account the type of asset being divested and any obstacles to its disposal, and in any case within the duration of the restructuring plan.

[^E0143]: This could in particular include measures to open up certain markets directly or indirectly linked to the beneficiary's activities to other Union operators, in compliance with Union law. Such initiatives may replace other measures to limit distortions of competition that would normally be required of the beneficiary.

[^E0144]: Please see points 32 to 35 of the Guidelines for the types of measures covered by the notion of ‘aid to cover the social costs of restructuring’.

[^E0145]: OJ C 249, 31.7.2014, p. 1.

[^E0146]: As defined in Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, p. 36).

[^E0147]: ‘Smaller State-owned undertakings’ are economic units with an independent power of decision that would qualify as small or medium-sized enterprises under Recommendation 2003/361/EC but for the fact that 25 % or more of the capital or voting rights are directly or indirectly controlled, jointly or individually, by one or more public bodies.

[^E0148]: This refers in particular to the types of company mentioned in Annex I to Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19).

[^E0149]: This is the case when deduction of accumulated losses from reserves (and all other elements generally considered as part of the own funds of the company) leads to a negative cumulative amount that exceeds half of the subscribed share capital.

[^E0150]: This refers in particular to the types of company mentioned in Annex II to Directive 2013/34/EU.

[^E0154]: Restructuring may involve one or more of the following elements: the reorganisation and rationalisation of the beneficiary's activities to a more efficient basis, typically involving withdrawal from loss-making activities, restructuring of those existing activities that can be made competitive again and, possibly, diversification towards new and viable activities. It typically also involves financial restructuring in the form of capital injections by new or existing shareholders and debt reduction by existing creditors.

[^E0155]: Long-term viability is achieved when an undertaking is able to provide an appropriate projected return on capital after having covered all its costs including depreciation and financial charges. The restructured undertaking should be able to compete in the marketplace on its own merits.

[^E0156]: The alternative scenario should not involve State aid. It may concern, for example: debt reorganisation, asset disposal, private capital raising, sale to a competitor or break-up, in each case either through entry into an insolvency or reorganisation procedure or otherwise.

[^E0157]: Communication from the Commission on the revision of the method for setting the reference and discount rates (OJ C 14, 19.1.2008, p. 6) or any future communication which might replace it.

[^E0158]: In line with point 115(e) of the Guidelines, that plan need not contain all the elements set out in points 47 to 52 of the Guidelines, but must, as a minimum, identify the actions that the beneficiary must take to restore its long-term viability without State support.

[^E0159]: For example, where the aid to be granted enhances the beneficiary's equity position, the own contribution should similarly include measures that are equity-enhancing, such as raising fresh equity from incumbent shareholders, the write-down of existing debt and capital notes or the conversion of existing debt to equity, or the raising of new external equity on market terms.

[^E0160]: For example where the State provides grants, injects capital or writes off debt.

[^E0161]: Please note where less than 10 years have elapsed since the rescue aid or temporary restructuring support was granted or the restructuring period came to an end or implementation of the restructuring plan was halted (whichever occurred the latest), further rescue aid, restructuring aid or temporary restructuring support can be only granted: (a) where temporary restructuring support follows the granting of rescue aid as part of a single restructuring operation; (b) where restructuring aid follows the granting of rescue aid or temporary restructuring support as part of a single restructuring operation; (c) where rescue aid or temporary restructuring support has been granted in accordance with these guidelines and that aid was not followed by restructuring aid, if: (i) it could reasonably have been believed that the beneficiary would be viable in the long term when the aid pursuant to these guidelines was granted, and (ii) new rescue or restructuring aid or temporary restructuring support becomes necessary after at least five years due to unforeseeable circumstances for which the beneficiary is not responsible; (d) in exceptional and unforeseeable circumstances for which the beneficiary is not responsible.

[^E0162]: Including any such aid granted before the date from when the Commission applies the Guidelines, i.e. before 1.8.2014.

[^E0163]: Member States are not obliged to require such measures from small enterprises, except where otherwise provided by rules on State aid in a particular sector. However, small enterprises should not normally increase their capacity during a restructuring period.

[^E0164]: Divestments, write-offs and closure of loss-making activities which would at any rate be necessary to restore long-term viability will generally not be considered sufficient.

[^E0165]: Such measures should take place in the market(s) where the beneficiary will have a significant market position after the restructuring, in particular those where there is significant excess capacity.

[^E0166]: Divestments to limit distortions of competition should take place without undue delay, taking into account the type of asset being divested and any obstacles to its disposal, and in any case within the duration of the restructuring plan.

[^E0167]: This could in particular include measures to open up certain markets directly or indirectly linked to the beneficiary's activities to other Union operators, in compliance with Union law. Such initiatives may replace other measures to limit distortions of competition that would normally be required of the beneficiary.

[^E0168]: Communication from the Commission on State aid for films and other audiovisual works (OJ C 332, 15.11.2013, p. 1).

[^E0169]: Guidelines on State aid for broadband networks (OJ C 36, 31.1.2023, p. 1).

[^E0170]: Paragraphs 177, 178 and 179.

[^E0171]: Paragraph 181.

[^E0172]: Paragraph 189.

[^E0173]: For example, Decision (EU) 2022/2481 of the European Parliament and of the Council of 14 December 2022 establishing the Digital Decade Policy Programme 2030 (OJ L 323, 19.12.2022, p. 4).

[^E0174]: Paragraph 175.

[^E0175]: Paragraph 19(j) and (k). See also paragraph 20, last sentence.

[^E0176]: Paragraph 182.

[^E0177]: Paragraph 184.

[^E0178]: Paragraph 183.

[^E0179]: Paragraph 185.

[^E0180]: Paragraph 185.

[^E0181]: Paragraph 185.

[^E0182]: Paragraph 186.

[^E0183]: Paragraph 187.

[^E0184]: Paragraph 194.

[^E0185]: Paragraph 195.

[^E0186]: Paragraph 193.

[^E0187]: Paragraph 193.

[^E0188]: Paragraph 196. See also paragraph 194.

[^E0189]: Paragraph 196.

[^E0190]: Paragraph 198.

[^E0191]: Paragraph 187.

[^E0192]: Paragraph 191.

[^E0193]: Paragraph 192. For a definition of incentive effect, see paragraph 38.

[^E0194]: Paragraph 194.

[^E0195]: Paragraph 197. See also paragraph 195.

[^E0196]: Paragraph 200.

[^E0197]: Paragraph 202.

[^E0198]: Paragraph 203.

[^E0199]: Available at: https://webgate.ec.europa.eu/competition/transparency/public?lang=en.

[^E0200]: Paragraph 202.

[^E0201]: Paragraph 204.

[^E0202]: Paragraph 204.

[^E0203]: Paragraphs 207 and 208.

[^E0204]: Paragraph 209.

[^E0205]: For guidance see Article 339 of the Treaty that refers to ‘ information about undertakings, their business relations or their cost components ’. The Union courts have generally defined ‘ business secrets ’ as information ‘ of which not only disclosure to the public but also mere transmission to a person other than the one that provided the information may seriously harm the latter's interest ’ in Case T-353/94, Postbank v Commission, EU:T:1996:119, paragraph 87.

[^E0206]: Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty (OJ L 187 26.6.2014, p. 1, ELI: http://data.europa.eu/eli/reg/2014/651/oj).

[^E0207]: Commission Regulation (EU) 2023/2831 of 13 December 2023 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid (OJ L, 2023/2831, 15.12.2023, ELI: http://data.europa.eu/eli/reg/2023/2831/oj).

[^E0208]: Guidelines on State aid for broadband networks (OJ C 36, 31.1.2023, p. 1).

[^E0209]: As defined in paragraph 19(a). See also paragraph 19(b).

[^E0210]: As defined in paragraphs 19(c), 19(d) and 21.

[^E0211]: As defined in paragraph 100.

[^E0212]: As defined in paragraph 101.

[^E0213]: As defined in paragraph 103.

[^E0214]: As defined in paragraph 107.

[^E0215]: As defined in paragraphs 19(e) and 22, 23 and 24.

[^E0216]: As defined in paragraphs 19(f) and 25.

[^E0217]: See paragraph 75.

[^E0218]: For example, in Decision (EU) 2022/2481 of the European Parliament and of the Council of 14 December 2022 establishing the Digital Decade Policy Programme 2030 (OJ L 323, 19.12.2022, p. 4). See Broadband Guidelines, paragraphs 2 to 6, 8, 10 and 171.

[^E0219]: Paragraphs 19(j) and (k). See also paragraph 20, last sentence.

[^E0220]: Paragraph 19(m). See also paragraph 80.

[^E0221]: Annex IV, paragraph 1.

[^E0222]: Annex IV, paragraph 2.

[^E0223]: Annex IV, paragraph 3.

[^E0224]: Annex IV, paragraph 4.

[^E0225]: Paragraphs 35 and 36.

[^E0226]: Paragraph 41.

[^E0227]: Paragraphs 19(q) and 50.

[^E0228]: Paragraph 172.

[^E0229]: Paragraph 171.

[^E0230]: Paragraphs 42 and 43.

[^E0231]: Paragraph 70.

[^E0232]: Paragraph 53 and footnote (48).

[^E0233]: Paragraph 72.

[^E0234]: Paragraph 73(a) and footnote (62).

[^E0235]: Paragraph 55.

[^E0236]: Paragraph 85.

[^E0237]: Paragraph 87. See also paragraph 86.

[^E0238]: Paragraph 88.

[^E0239]: Paragraphs 88 and 92.

[^E0240]: Paragraph 91.

[^E0241]: Paragraph 73(b).

[^E0242]: For a definition of premises passed, see paragraph 19(l).

[^E0243]: Paragraphs 56 and57.

[^E0244]: Paragraph 74.

[^E0245]: Paragraph 76.

[^E0246]: Paragraph 58.

[^E0247]: Paragraph 59(a).

[^E0248]: Paragraph 59(b).

[^E0249]: Paragraph 59(b).

[^E0250]: Paragraph 59(c).

[^E0251]: Paragraph 82.

[^E0252]: Paragraphs 78, 79 and 81. See also footnote (64).

[^E0253]: Paragraph 78.

[^E0254]: Paragraph 70.

[^E0255]: Paragraphs 60, 61 and 64.

[^E0256]: Paragraph 65.

[^E0257]: Paragraph 62.

[^E0258]: Paragraph 63. See also paragraph 66.

[^E0259]: Paragraph 72.

[^E0260]: Paragraph 73(a) and footnote (62).

[^E0261]: Paragraph 85.

[^E0262]: Paragraph 87. See also paragraph 86.

[^E0263]: Paragraph 88.

[^E0264]: Paragraphs 88 and 92.

[^E0265]: Paragraph 91.

[^E0266]: Paragraph 73(b). See also footnote (63).

[^E0267]: Paragraph 74.

[^E0268]: Paragraph 76.

[^E0269]: In this regard, see paragraph 82 and footnote (66).

[^E0270]: Paragraphs 78, 79 and 81. See also footnote (64).

[^E0271]: Paragraph 78.

[^E0272]: Paragraph 68.

[^E0273]: Paragraph 68.

[^E0274]: Paragraph 69.

[^E0275]: Paragraph 72.

[^E0276]: Paragraph 85.

[^E0277]: Paragraph 87. See also paragraph 86.

[^E0278]: Paragraph 88.

[^E0279]: Paragraphs 88 and 92.

[^E0280]: Paragraph 91.

[^E0281]: Paragraph 76.

[^E0282]: In this regard, see paragraph 82 and footnote (66).

[^E0283]: Paragraphs 78, 79 and 81. See also footnotes (64).

[^E0284]: Paragraph 78.

[^E0285]: Paragraphs 51, 95 and 96.

[^E0286]: As defined at paragraph 19(p). See also paragraphs 97-98 and footnote (72).

[^E0287]: Paragraph 102. See also footnote (74).

[^E0288]: Paragraph 104.

[^E0289]: Paragraph 105.

[^E0290]: As defined at paragraph 19(n).

[^E0291]: Paragraph 108.

[^E0292]: Paragraph 109. See also paragraphs 110 and 111.

[^E0293]: Paragraph 112. See also paragraphs 113 and 114.

[^E0294]: Paragraph 117.

[^E0295]: Paragraph 118.

[^E0296]: Paragraph 118.

[^E0297]: Paragraph 120.

[^E0298]: Paragraphs 120 and 122.

[^E0299]: Paragraph 123.

[^E0300]: Paragraph 124.

[^E0301]: Paragraph 125.

[^E0302]: Paragraph 127.

[^E0303]: Paragraph 127.

[^E0304]: Paragraph 127.

[^E0305]: Paragraph 128.

[^E0306]: Paragraph 129.

[^E0307]: Paragraph 130.

[^E0308]: Paragraph 131.

[^E0309]: Paragraph 132.

[^E0310]: Paragraph 133.

[^E0311]: Paragraph 134.

[^E0312]: Paragraph 135.

[^E0313]: Paragraph 135.

[^E0314]: Paragraph 137.

[^E0315]: Paragraph 137.

[^E0316]: Paragraph 138.

[^E0317]: Paragraph 138(a).

[^E0318]: Paragraph 139.

[^E0319]: Paragraph 138(b).

[^E0320]: Paragraph 138(b)(ii).

[^E0321]: Paragraph 140.

[^E0322]: Paragraph 141.

[^E0323]: Paragraph 142.

[^E0324]: Paragraph 143.

[^E0325]: Paragraph 144. See also footnote (91).

[^E0326]: Footnote 97.

[^E0327]: Paragraph 144. See also footnote (98).

[^E0328]: Paragraph 145.

[^E0329]: Paragraph 146.

[^E0330]: Paragraphs 147 and 148.

[^E0331]: Paragraph 149.

[^E0332]: Paragraph 150.

[^E0333]: Paragraph 151(a).

[^E0334]: Paragraph 151(b).

[^E0335]: Paragraph 151(c).

[^E0336]: Paragraph 155, according to which a clawback mechanism must be implemented if the aid amount is above EUR 10 million. According to paragraph 156, a clawback mechanism is not necessary in case of adoption of a direct investment model.

[^E0337]: Paragraph 154.

[^E0338]: Paragraph 155.

[^E0339]: Paragraph 157.

[^E0340]: Paragraph 158.

[^E0341]: Footnote (104).

[^E0342]: Paragraph 158.

[^E0343]: Paragraph 159.

[^E0344]: Paragraph 160.

[^E0345]: Section 5.2.4.6.

[^E0346]: Paragraph 77. See also paragraph 162.

[^E0347]: Paragraph 90.

[^E0348]: Paragraph 83. See also paragraph 162.

[^E0349]: Paragraph 162.

[^E0350]: Paragraphs 136 and 152. See also paragraph 163.

[^E0351]: Paragraph 162.

[^E0352]: Paragraph 163.

[^E0353]: Paragraph 163.

[^E0354]: Paragraph 164.

[^E0355]: Paragraph 165.

[^E0356]: Paragraph 166.

[^E0357]: Paragraph 202.

[^E0358]: Paragraph 203.

[^E0359]: Available at: https://webgate.ec.europa.eu/competition/transparency/public?lang=en.

[^E0360]: Paragraph 202.

[^E0361]: Paragraph 204.

[^E0362]: Paragraph 204.

[^E0363]: Paragraphs 207 and 208.

[^E0364]: Paragraph 209.

[^E0365]: As defined in paragraph 19(o).

[^E0366]: Paragraphs 168 and169.

[^E0367]: Please note that for an aid scheme, the duration is the period during which aid may be applied for and decided upon (including thus the time needed for the national authorities to approve the aid applications). The duration referred to under this question does not relate to the duration of the contracts concluded under the aid scheme, which may continue beyond the duration of the measure.

[^E0368]: Please note that a change to the actual or estimated budget may be an alteration of aid, requiring a new notification.

[^E0369]: Please note that points 38, 52 and 90 as well as footnotes 39, 45 and 55 of the CEEAG provide further guidance on how the likely counterfactual scenario should be developed.

[^E0370]: If relying on a recent competitive process, please explain how that bidding process can be considered competitive, including how windfall profits were avoided for different technologies included in the competitive bidding process where applicable, and how it is comparable, for example:

• i. Were the conditions (e.g. contract terms and duration, investment deadlines, whether support payments were indexed to inflation or not) similar to those proposed in the notified measure?

• ii. Was the competitive process conducted under similar macroeconomic conditions?

• iii. Were the technologies / project types similar? For weather-dependent renewable energy generation this would also require considering whether the climatic conditions were similar.

[^E0371]: According to point 19(89) of the CEEAG, ‘Union standard’ means: