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

• (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;

• (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.

[^E0372]: Please refer also to the further information in points 51-53 as well as footnotes 45, 46, and 55 of the CEEAG.

[^E0373]: Centrally managed union funding is Union funding centrally managed by the institutions, agencies, joint undertakings or other bodies of the European Union that is not directly or indirectly under the control of the Member State.

[^E0374]: If the notified measure concerns the production of renewable energy, then at least the turnover of the domestic generation of electricity should be provided.

[^E0375]: The template for the supplementary information sheet for the notification of an evaluation plan (Part III.8) is accessible here: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en#evaluation-plan.

[^E0376]: Please note that for an aid scheme, the duration is the period during which aid may be applied for and decided upon (includes thus also the time needed for the 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.

[^E0377]: Please note that a change to the actual or estimated budget may be an alteration of aid, requiring a new notification.

[^E0378]: Footnote 74 provides that investments for one type of building element could for example aim at replacing windows or boilers in the building or focus on the wall insulation.

[^E0379]: Please note that points 38 and 52, as well as footnotes 39 and 45 of the CEEAG provide further guidance on how the likely counterfactual scenario should be developed.

[^E0380]: ‘Reference project’ is defined in point 19(63) of the CEEAG.

[^E0381]: 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(s)?

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

• iii. Were the technologies / project types similar?

[^E0382]: According to point 19(89) of the CEEAG, ‘Union standard’ means:

• (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;

• (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.

[^E0383]: The payback period is the amount of time needed to recover the cost of an investment (without aid).

[^E0384]: Please refer also to the further information in points 51-53 as well as footnotes 45 and 46 of the CEEAG.

[^E0385]: Please note that points 38, 52, 165, 166 and 167 as well as footnotes 39 and 45 of the CEEAG provide further guidance on how the likely counterfactual scenario should be developed.

[^E0386]: Please note that footnote 44 of the CEEAG provides that: ‘ When assessing units of environmental protection, Member States may for instance develop a methodology that accounts for emissions or other pollution at different stages of the supported economic activity, project realisation time or system integration costs. When putting the contribution to the main objectives in relation with the aid amount requested, Member States may for instance weigh the various objective criteria and select on the basis of aid amount per unit of the weighted average of the objective criteria, or select among a limited range of bids with the lowest aid amount per unit of the objective criteria the ones with highest scores on the objective criteria. The parameters of any such approach must be calibrated to ensure that the bidding process remains non-discriminatory, effectively competitive and reflects economic value.’

[^E0387]: Centrally managed Union funding is Union funding centrally managed by the institutions, agencies, joint undertakings or other bodies of the European Union and that is not directly or indirectly under the control of the Member State.

[^E0388]: 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).

[^E0389]: The template for the supplementary information sheet for the notification of an evaluation plan (Part III.8) is accessible here: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en#evaluation-plan.

[^E0390]: 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.

[^E0391]: Please note that a change to the actual or estimated budget may be an alteration of aid, requiring a new notification.

[^E0392]: Please note that points 38, 52, 165, 166 and 167 as well as footnotes 39 and 45 of the CEEAG provide further guidance on how the likely counterfactual scenario should be developed.

[^E0393]: ‘Reference project’ is defined in point 19 (63) of the CEEAG.

[^E0394]: 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?

[^E0395]: According to point 19(89) of the CEEAG, ‘Union standard’ means:

• (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;

• (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.

[^E0396]: Please refer also to the further information in points 51-53 and 165-167 as well as footnotes 45 and 46 of the CEEAG.

[^E0397]: In that case, according to point 52 of the CEEAG, ‘the net extra cost may be approximated by the negative NPV of the project in the factual scenario without aid over the lifetime of the project (hence, implicitly assuming that the NPV of the counterfactual is zero)’

[^E0398]: Centrally managed Union funding is Union funding centrally managed by the institutions, agencies, joint undertakings or other bodies of the European Union and that is not directly or indirectly under the control of the Member State.

[^E0399]: 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).

[^E0400]: The template for the supplementary information sheet for the notification of an evaluation plan (Part III.8) is accessible here: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en#evaluation-plan.

[^E0401]: 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.

[^E0402]: Please note that a change to the actual or estimated budget may be an alteration of aid, requiring a new notification.

[^E0403]: Please note that points 38 and 52 as well as footnotes 39 and 45 of the CEEAG provide further guidance on how the likely counterfactual scenario should be developed.

[^E0404]: ‘Reference project’ is defined in point 19 (63) of the CEEAG.

[^E0405]: 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?.

[^E0406]: According to point 19(89) of the CEEAG, ‘Union standard’ means:

• (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;

• (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.

[^E0407]: Please refer also to the further information in points 51-53 and 165-167 as well as footnotes 45 and 46 of the CEEAG.

[^E0408]: In that case, according to point 52 of the CEEAG, ‘the net extra cost may be approximated by the negative NPV of the project in the factual scenario without aid over the lifetime of the project (hence, implicitly assuming that the NPV of the counterfactual is zero)’.

[^E0409]: Centrally managed Union funding is Union funding centrally managed by the institutions, agencies, joint undertakings or other bodies of the European Union and that is not directly or indirectly under the control of the Member State.

[^E0410]: 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).

[^E0411]: The template for the supplementary information sheet for the notification of an evaluation plan (Part III.8) is accessible here: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en#evaluation-plan.

[^E0412]: 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.

[^E0413]: Please note that a change to the actual or estimated budget may be an alteration of aid, requiring a new notification.

[^E0414]: Please note that points 38, 52, 165, 166 and 167 as well as footnotes 39 and 45 of the CEEAG provide further guidance on how the likely counterfactual scenario should be developed.

[^E0415]: ‘Reference project’ is defined in point 19(63) of the CEEAG.

[^E0416]: 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?

[^E0417]: According to point 19(89) of the CEEAG, ‘Union standard’ means:

• (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;

• (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.

[^E0418]: Where adequately demonstrated, the specific situation at the level of the region or regions concerned may also be considered.

[^E0419]: The novelty could, for example, be demonstrated on the basis of a precise description of the innovation and of market conditions for its introduction or diffusion, comparing it with state-of-the-art processes or organisational techniques generally used by other undertakings in the same industry.

[^E0420]: If quantitative parameters can be used to compare eco-innovative activities with standard, non-innovative activities, ‘significantly higher’ means that the marginal improvement expected from eco-innovative activities in terms of reduced environmental risk or pollution or improved efficiency in energy or resources should be at least twice as high as the marginal improvement expected from the general evolution of comparable non-innovative activities. Where the proposed approach is not appropriate for a given case, or if no quantitative comparison is possible, the application file for State aid should contain a detailed description of the method used to assess this criterion, ensuring a standard comparable to that of the proposed method.

[^E0421]: This risk could be demonstrated by the Member State for instance in terms of costs in relation to the undertaking’s turnover, time required for the development, expected gains from the eco-innovation activity in comparison with the costs, and probability of failure.

[^E0422]: Please refer also to the further information in points 51-53 as well as footnotes 45 and 46 of the CEEAG.

[^E0423]: Centrally managed Union funding is Union funding centrally managed by the institutions, agencies, joint undertakings or other bodies of the European Union and that is not directly or indirectly under the control of the Member State.

[^E0424]: 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).

[^E0425]: The template for the supplementary information sheet for the notification of an evaluation plan (Part III.8) is accessible here: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en#evaluation-plan.

[^E0426]: 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.

[^E0427]: Please note that a change to the actual or estimated budget may be an alteration of aid, requiring a new notification.

[^E0428]: Tradable permits can involve State aid, in particular when Member States grant permits and allowances below their market value.

[^E0429]: Please note that points 38 and 52, as well as footnotes 39 and 45 of the CEEAG provide further guidance on how the likely counterfactual scenario should be developed.

[^E0430]: ‘Reference project’ is defined in point 19(63) of the CEEAG.

[^E0431]: 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?

[^E0432]: According to point 19(89) of the CEEAG, ‘Union standard’ means:

• (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;

• (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.

[^E0433]: The analysis may be conducted on the basis of estimates of the product price elasticity of the sector concerned, among other factors, as well as on estimates of lost sales as well as their impact on the profitability of the beneficiary.

[^E0434]: The novelty could, for example, be demonstrated on the basis of a precise description of the innovation and of market conditions for its introduction or diffusion, comparing it with state-of-the-art processes or organisational techniques generally used by other undertakings in the same industry.

[^E0435]: If quantitative parameters can be used to compare eco-innovative activities with standard, non-innovative activities, ‘significantly higher’ means that the marginal improvement expected from eco-innovative activities in terms of reduced environmental risk or pollution or improved efficiency in energy or resources should be at least twice as high as the marginal improvement expected from the general evolution of comparable non-innovative activities. Where the proposed approach is not appropriate for a given case, or if no quantitative comparison is possible, the application file for State aid should contain a detailed description of the method used to assess this criterion, ensuring a standard comparable to that of the proposed method.

[^E0436]: This risk could be demonstrated by the Member State for instance in terms of: costs in relation to the undertaking’s turnover, time required for the development, expected gains from the eco-innovation activity in comparison with the costs, and probability of failure.

[^E0437]: Please refer also to the further information in points 51-53 as well as footnotes 45 and 46 of the CEEAG.

[^E0438]: In that case, according to point 52 of the CEEAG, ‘the net extra cost may be approximated by the negative NPV of the project in the factual scenario without aid over the lifetime of the project (hence, implicitly assuming that the NPV of the counterfactual is zero)’

[^E0439]: Please note that footnote 44 of the CEEAG provides that:

‘When assessing units of environmental protection, Member States may for instance develop a methodology that accounts for emissions or other pollution at different stages of the supported economic activity, project realisation time or system integration costs. When putting the contribution to the main objectives in relation with the aid amount requested, Member States may for instance weigh the various objective criteria and select on the basis of aid amount per unit of the weighted average of the objective criteria, or select among a limited range of bids with the lowest aid amount per unit of the objective criteria the ones with highest scores on the objective criteria. The parameters of any such approach must be calibrated to ensure that the bidding process remains non-discriminatory, effectively competitive and reflects economic value.’

[^E0440]: Centrally managed Union funding is Union funding centrally managed by the institutions, agencies, joint undertakings or other bodies of the European Union and that is not directly or indirectly under the control of the Member State.

[^E0441]: 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).

[^E0442]: The template for the supplementary information sheet for the notification of an evaluation plan (Part III.8) is accessible here: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en#evaluation-plan.

[^E0443]: 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.

[^E0444]: Please note that a change to the actual or estimated budget may be an alteration of aid, requiring a new notification.

[^E0445]: Please note that points 38 and 52 as well as footnotes 39 and 45 of the CEEAG provide further guidance on how the likely counterfactual scenario should be developed.

[^E0446]: ‘Reference project’ is defined in point 19(63) of the CEEAG.

[^E0447]: According to point 19(89) of the CEEAG, ‘Union standard’ means:

• (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;

• (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.

[^E0448]: Directive 2004/35/CE of the European Parliament and of the Council of 21 April 2004 on environmental liability with regard to the prevention and remedying of environmental damage (OJ L 143, 30.4.2004, p. 56). See also Commission Notice Guidelines providing a common understanding of the term ‘environmental damage’ as defined in Article 2 of Directive 2004/35/EC of the European Parliament and of the Council on environmental liability with regard to the prevention and remedying of environmental damage (OJ C 118, 7.4.2021, p. 1).

[^E0449]: Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (OJ L 206, 22.7.1992, p. 7).

[^E0450]: Centrally managed Union funding is Union funding centrally managed by the institutions, agencies, joint undertakings or other bodies of the European Union and that is not directly or indirectly under the control of the Member State.

[^E0451]: 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).

[^E0452]: The template for the supplementary information sheet for the notification of an evaluation plan (Part III.8) is accessible here: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en#evaluation-plan.

[^E0453]: Please note that for an aid scheme, the duration is the period during which aid may be applied for and decided upon (includes thus also the time needed for the 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.

[^E0454]: Please note that a change to the actual or estimated budget may be an alteration of aid, requiring a new notification.

[^E0455]: References in this sub-question to ‘levy’ should be understood as also covering environmental taxes.

[^E0456]: For example, by comparing the standard rate that would be implemented with the reductions to the standard rate that would be implemented without the reductions, the number of undertakings that would be subject to the tax or levy in total or other indicators reflecting actual change in environmentally harmful behaviour.

[^E0457]: Such agreements or commitments may relate, among other things, to a reduction in energy consumption, a reduction in emissions and other pollutants, or any other environmental protection measure.

[^E0458]: Centrally managed union funding is Union funding centrally managed by the institutions, agencies, joint undertakings or other bodies of the European Union that is not directly or indirectly under the control of the Member State.

[^E0459]: The template for the supplementary information sheet for the notification of an evaluation plan (Part III.8) is accessible here: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en#evaluation-plan.

[^E0460]: 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.

[^E0461]: Please note that a change to the actual or estimated budget may be an alteration of aid, requiring a new notification.

[^E0462]: Please note that points 38 and 52, as well as footnotes 39 and 45 of the CEEAG provide further guidance on how the likely counterfactual scenario should be developed.

[^E0463]: ‘Reference project’ is defined in point 19(63) of the CEEAG.

[^E0464]: For example, if the measure consists in a reduction of the car registration tax on electric cars, the Member State would first need to compare the profitability of the reference project (acquisition of a fleet of electric cars) and the counterfactual project (e.g. acquisition of a fleet of gasoline cars) applying in both scenarios the normal car registration tax. Subsequently, the Member State must then show that the reduction in the car registration tax for electric cars would incentivise the beneficiary to acquire the electric car fleet by making a comparison between the profitability of the reference project with the tax reduction (i.e. acquisition of a fleet of electric cars applying a reduced car registration tax) and the profitability of the counterfactual project (i.e. acquisition of a fleet of gasoline cars applying the normal rate of car registration tax). Another example could be a measure consisting in a 40% additional cost deduction from the taxable income base on top of the standard depreciation for tax purposes for investments in environmental-friendly machinery. In that case, the Member State would need to compare the profitability of the reference project (acquisition of environmental-friendly machinery) and the counterfactual project (e.g. acquisition of standard machinery) applying in both scenarios the standard depreciation rules for tax purposes and the same depreciation period. Subsequently, the Member State must show that the additional reduction of 40 % of the investment cost of the environmental-friendly machinery from the taxable base (so in total depreciation of 140 % of the costs over the lifetime of the machinery) would incentive the beneficiary to acquire this more expensive version. This can be carried out by making a comparison between the profitability of the reference project with the tax reduction (i.e. final amount of tax due after applying the additional deduction to the tax base) and the profitability of the counterfactual project (i.e. final amount of tax due after applying the standard depreciation rules to the taxable base).

[^E0465]: See examples provided in footnote 6.

[^E0466]: According to point 19(89) of the CEEAG, ‘Union standard’ means:

• (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;

• (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.

[^E0467]: The payback period is the amount of time needed to recover the cost of an investment (without aid).

[^E0468]: 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).

[^E0469]: The template for the supplementary information sheet for the notification of an evaluation plan (Part III.8) is accessible here: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en#evaluation-plan.

[^E0470]: 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.

[^E0471]: Please note that a change to the actual or estimated budget may be an alteration of aid, requiring a new notification.

[^E0472]: According to point 19(89) of the CEEAG, ‘Union standard’ means:

• (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;

• (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.

[^E0473]: Please note that footnote 42 of the CEEAG provides that ‘Price floors or caps that constrain the competitive process undermining proportionality, even if at zero, should be avoided.’

[^E0474]: Please refer also to the further information in points 51-53 as well as footnotes 45, 46, and 55 of the CEEAG.

[^E0475]: Centrally managed union funding is Union funding centrally managed by the institutions, agencies, joint undertakings or other bodies of the European Union that is not directly or indirectly under the control of the Member State.

[^E0476]: According to point 367 of the CEEAG, “such a cost allocation may not be required where the Member State provides analysis based on evidence, including that gathered in the public consultation, that allocating costs in this way would undermine the cost effectiveness of the measure or result in severe competition distortions that would clearly undermine the potential benefits of such a cost allocation.

[^E0477]: 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).

[^E0478]: Please note that according to footnote 50 of the CEEAG, ‘For measures which are identical to measures within Recovery and Resilience Plans as approved by the Council, their compliance with the “Do no significant harm” principle is considered fulfilled as this has already been verified.’

[^E0479]: The template for the supplementary information sheet for the notification of an evaluation plan (Part III.8) is accessible here: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en#evaluation-plan.

[^E0480]: 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.

[^E0481]: Please note that a change to the actual or estimated budget may be an alteration of aid, requiring a new notification.

[^E0482]: See judgment of the Court of Justice of 13 June 2013, HGA and others v Commission, C-630/11 P to C-633/11 P, ECLI:EU:C:2013:387, paragraph 104.

[^E0483]: According to point 19(63) CEEAG, ‘reference project’ means an example project that is representative of the average project in a category of eligible beneficiaries for an aid scheme.

[^E0484]: According to point 19(89) of the CEEAG, ‘Union standard’ means:

• (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;

• (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.

[^E0485]: Point 51 of the CEEAG provides that the ‘typical net extra cost can be estimated as the difference between the NPV for the factual scenario and for the counterfactual scenario over the lifetime of the reference project.’

[^E0486]: According to footnote 46 of the CEEAG, please note that ‘all relevant expected costs and benefits must be considered over the lifetime of the project’.

[^E0487]: Centrally managed union funding is Union funding centrally managed by the institutions, agencies, joint undertakings or other bodies of the European Union that is not directly or indirectly under the control of the Member State.

[^E0488]: The template for the supplementary information sheet for the notification of an evaluation plan (Part III.8) is accessible here: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en#evaluation-plan.

[^E0489]: 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.

[^E0490]: Please note that a change to the actual or estimated budget may be an alteration of aid, requiring a new notification.

[^E0491]: See judgment of the Court of Justice of 13 June 2013, HGA and others v Commission, C-630/11 P to C-633/11 P, ECLI:EU:C:2013:387, paragraph 104.

[^E0492]: According to point 19(63) CEEAG, ‘reference project’ means an example project that is representative of the average project in a category of eligible beneficiaries for an aid scheme.

[^E0493]: Point 31 of the CEEAG provides that‘In certain exceptional cases, aid can have an incentive effect even for projects which started before the aid application. In particular, aid is considered to have an incentive effect in the following situations:

• (a) the aid is granted automatically in accordance with objective and non-discriminatory criteria and without further exercise of discretion by the Member State, and the measure has been adopted and is in force before work on the aided project or activity has started, except in the case of fiscal successor schemes, where the activity was already covered by the previous schemes in the form of tax advantages;

• (b) the national authorities have published, before the start of works, a notice of their intention to establish the proposed aid measure, conditional upon the Commission’s approval of the measure as required by Article 108(3) of the Treaty. That notice must be made available on a public website or other publicly accessible media with comparably broad and easy access and clearly state the type of projects that the Member State proposes to be eligible and the point in time from which the Member State intends to consider such projects eligible. The proposed eligibility must not be unduly limited. The beneficiary must have informed the granting authority prior to the start of works that the proposed aid measure was considered as a condition for the investment decisions taken. Where it relies upon such a notice to demonstrate an incentive effect, the Member State must provide, as part of its State aid notification, a copy of the notice and a link to the website on which it was published or respective proof of its availability to the public;

• (c) operating aid granted to existing installations for environmentally-friendly production where there is no “start of works” because there is no significant new investment. In these cases, the incentive effect can be demonstrated by a change to operate the installation in an environmentally-friendly way rather than an alternative cheaper mode of operation that is less environmentally friendly.’

[^E0494]: According to point 19(89) of the CEEAG, ‘Union standard’ means:

• (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;

• (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.

[^E0495]: Point 51 of the CEEAG provides that the ‘typical net extra cost can be estimated as the difference between the NPV for the factual scenario and for the counterfactual scenario over the lifetime of the reference project.’

[^E0496]: Please note that, according to footnote 45 of the CEEAG, a ‘counterfactual that proposes as alternative investment/operation scenario a continuation in the long term of current non-environmentally sustainable activities will not be considered realistic’.

[^E0497]: According to footnote 46 of the CEEAG, please note that ‘all relevant expected costs and benefits must be considered over the lifetime of the project’.

[^E0498]: Centrally managed union funding is Union funding centrally managed by the institutions, agencies, joint undertakings or other bodies of the European Union that is not directly or indirectly under the control of the Member State.

[^E0499]: The template for the supplementary information sheet for the notification of an evaluation plan (Part III.8) is accessible here: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en#evaluation-plan.

[^E0500]: Please note that for an aid scheme, the duration is the period during which aid may be applied for and decided upon (includes thus also the time needed for the 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.

[^E0501]: Please note that a change to the actual or estimated budget may be an alteration of aid, requiring a new notification.

[^E0502]: In the definition of the Statistical Classification of Economic Activities in the European Community (‘NACE rev. 2’ classification), to a level of disaggregation not higher than eight digits (‘PRODCOM’ level).

[^E0503]: For example, data covering a significant percentage of the gross value added at EU level of the concerned sector or subsector.

[^E0504]: Centrally managed union funding is Union funding centrally managed by the institutions, agencies, joint undertakings or other bodies of the European Union that is not directly or indirectly under the control of the Member State.

[^E0505]: The template for the supplementary information sheet for the notification of an evaluation plan (Part III.8) is accessible here: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en#evaluation-plan.

[^E0506]: Guidelines on State aid to promote risk finance investments (OJ C 508 of 16.12.2021, p. 1), available at https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv%3AOJ.C_.2021.508.01.0001.01.ENG&toc=OJ%3AC%3A2021%3A508%3ATOC.

[^E0507]: See Section 3 of this Supplementary Information Sheet.

[^E0508]: 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). See in particular section 3 entitled ‘Aid for access to finance for SMEs’ and its Articles 21, 21a, 22, 23, 24.

[^E0509]: 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).

[^E0510]: Commission Notice on the notion of State aid as referred to in Article 107(1) of the Treaty on the Functioning of the European Union, OJ C 262, 19.7.2016, p. 1.

[^E0511]: 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).

[^E0512]: Commission Notice on the application of Articles 87 and 88 of the EC Treaty to State aid in the form of guarantees (OJ C 155, 20.6.2008, p. 10).

[^E0513]: 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).

[^E0514]: The RFG (paragraph 50) require that an ex ante assessment be carried out and submitted for all notifiable risk finance measures.

[^E0515]: The RFG require that an in-depth ex ante assessment be carried out and submitted for all notifiable risk finance measures (paragraphs 50-56). The RFG clarify the basic elements of such ex ante assessment (paragraphs 61-65, 164).

[^E0516]: Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 (OJ L 347, 20.12.2013, p. 320).

[^E0517]: Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy (OJ L 231, 30.6.2021, p. 159).

[^E0518]: 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).

[^E0519]: Commission Regulation (EU) 2022/2472 of 14 December 2022 declaring certain categories of aid in the agricultural and forestry sectors and in rural areas compatible with the internal market in application of Articles 107 and 108 of the Treaty (OJ L 327, 21.12.2022, p. 1, ELI: http://data.europa.eu/eli/reg/2022/2472/oj).

[^E0520]: Commission Regulation (EU) 2022/2473 of 14 December 2022 declaring certain categories of aid to undertakings active in the production, processing and marketing of fishery and aquaculture products compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union (OJ L 327, 21.12.2022, p. 82, ELI: http://data.europa.eu/eli/reg/2022/2473/oj).

[^E0521]: SWD(2014)179 final of 28.5.2014.

[^E0522]: Examples of negative effects are regional and sectorial biases or crowding out of private investments induced by the aid scheme.

[^E0523]: Aid schemes defined in Article 1(2), point (a), of Regulation (EU) No 651/2014 are excluded from the scope of the Regulation six months after their entry into force. After having assessed the evaluation plan, the Commission may decide to extend the application of the Regulation to such schemes for a longer period. Member States are invited to precisely indicate the intended duration of the scheme.

[^E0524]: Please make reference to SWD(2014)179 final of 28.5.2014.

[^E0525]: Please note that the evaluation might require sourcing of both historical data and data that will become progressively available during the deployment of the aid scheme. Please identify the sources for both types of information. Both types of data should preferably be collected from the same source as to guarantee consistency across time.

[^E0526]: OJ C 485, 21.12.2022, p. 1.

[^E0527]: Regulation (EU) 2021/2115 of the European Parliament and of the Council of 2 December 2021 establishing rules on support for strategic plans to be drawn up by Member States under the common agricultural policy (CAP Strategic Plans) and financed by the European Agricultural Guarantee Fund (EAGF) and by the European Agricultural Fund for Rural Development (EAFRD) and repealing Regulations (EU) No 1305/2013 and (EU) No 1307/2013 (OJ L 435, 6.12.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/2115/oj ).

[^E0528]: Please note that this requirement does not apply in the case of fiscal successor schemes provided the activity was already covered by the previous schemes in the form of tax advantages.

[^E0529]: The NPV of a project is the difference between the positive and negative cash flows over the lifetime of the investment, discounted to their current value (typically using the cost of capital).

[^E0530]: The IRR is not based on accounting earnings in a given year, but takes into account the stream of future cash flows that the investor expects to receive over the entire lifetime of the investment. It is defined as the discount rate for which the NPV of a stream of cash flows equals zero.

[^E0531]: Pursuant to Article 1 of Regulation (EU) No 1308/2013, agricultural products are the products listed in Annex I to the Treaties with the exception of the fishery and aquaculture products as defined in Union legislative acts on the common organisation of the markets in fishery and aquaculture products.

[^E0532]: EUR-Lex - 32021R1060 - EN - EUR-Lex (europa.eu)

[^E0533]: When comparing counterfactual scenarios, the aid is to be discounted by the same factor as the corresponding investment and counterfactual scenarios.

[^E0534]: ‘State Aid Transparency Public Search’, available at the following website: https://webgate.ec.europa.eu/competition/transparency/public?lang=en.

[^E0535]: This information must be published within six months from the date of granting the aid (or, for aid in the form of tax advantage, within one year from the date of the tax declaration). In the case of unlawful aid, Member States will be required to ensure the publication of this information ex post, at least within a period of six months from the date of the Commission decision. The information must be available in a format which allows data to be searched, extracted, and easily published on the internet, for instance in CSV or XML format.

[^E0536]: A number of markets may be affected by the aid, because the impact of the aid may not be restricted to the market corresponding to the activity that is supported but may extend to other markets, which are connected to that market either because they are upstream, downstream or complementary, or because the beneficiary is already present on them or may be so present in the near future.

[^E0537]: For investment projects that involve the production of several different products, each product must be assessed.

[^E0538]: EUR-Lex - 32020R0852 - EN - EUR-Lex (europa.eu).

[^E0539]: EUR-Lex - 32013R1308 - EN - EUR-Lex (europa.eu)

[^E0540]: EUR-Lex - 32018L2001 - EN - EUR-Lex (europa.eu)

[^E0541]: EUR-Lex - 52022XC0218(03) - EN - EUR-Lex (europa.eu)

[^E0542]: EUR-Lex - 02014R0651-20170710 - EN - EUR-Lex (europa.eu)

[^E0543]: EUR-Lex - 32016R1012 - EN - EUR-Lex (europa.eu)

[^E0544]: EUR-Lex - 32000L0060 - EN - EUR-Lex (europa.eu)

[^E0545]: EUR-Lex - 32020R0741 - EN - EUR-Lex (europa.eu)

[^E0546]: EUR-Lex - 32021R2115 - EN - EUR-Lex (europa.eu)

[^E0547]: EUR-Lex - 32013R1308 - EN - EUR-Lex (europa.eu)

[^E0548]: EUR-Lex - 32013R1308 - EN - EUR-Lex (europa.eu)

[^E0549]: EUR-Lex - 32014R0651 - EN - EUR-Lex (europa.eu)

[^E0550]: EUR-Lex - 52021XC0429(01) - EN - EUR-Lex (europa.eu)

[^E0551]: EUR-Lex - 32006R1627 - EN - EUR-Lex (europa.eu)

[^E0552]: EUR-Lex - 32013R1308 - EN - EUR-Lex (europa.eu)

[^E0553]: EUR-Lex - 32021R2115 - EN - EUR-Lex (europa.eu)

[^E0554]: EUR-Lex - 32021R2115 - EN - EUR-Lex (europa.eu)

[^E0555]: EUR-Lex - 31992L0043 - EN - EUR-Lex (europa.eu)

[^E0556]: EUR-Lex - 32009L0147 - EN - EUR-Lex (europa.eu)

[^E0557]: EUR-Lex - 32000L0060 - EN - EUR-Lex (europa.eu)

[^E0558]: EUR-Lex - 32021R2115 - EN - EUR-Lex (europa.eu)

[^E0559]: EUR-Lex - 32013R1305 - EN - EUR-Lex (europa.eu)

[^E0560]: EUR-Lex - 32018R0848 - EN - EUR-Lex (europa.eu)

[^E0561]: EUR-Lex - 32021R2115 - EN - EUR-Lex (europa.eu)

[^E0562]: Commission Communication — EU best practice guidelines for voluntary certification schemes for agricultural products and foodstuffs (europa.eu)

[^E0563]: EUR-Lex - 32021R2115 - EN - EUR-Lex (europa.eu)

[^E0564]: EUR-Lex - 32000L0060 - EN - EUR-Lex (europa.eu)

[^E0565]: EUR-Lex - 01992L0043-20130701 - EN - EUR-Lex (europa.eu)

[^E0566]: EUR-Lex - 32009L0147 - EN - EUR-Lex (europa.eu)

[^E0567]: EUR-Lex - 32008L0050 - EN - EUR-Lex (europa.eu)

[^E0568]: EUR-Lex - 32016L2284 - EN - EUR-Lex (europa.eu)

[^E0569]: EUR-Lex - 32016R2031 - EN - EUR-Lex (europa.eu)

[^E0570]: EUR-Lex - 32009R1107 - EN - EUR-Lex (europa.eu)

[^E0571]: EUR-Lex - 32009L0128 - EN - EUR-Lex (europa.eu)

[^E0572]: EUR-Lex - 32021R2115 - EN - EUR-Lex (europa.eu)

[^E0573]: This applies to co-operation relating to the production of energy from renewable sources or the production of biofuels on holdings, provided that the conditions laid down in Section 1.1.1.1 of Part II of the Guidelines are complied with.

[^E0574]: EUR-Lex - 32021R1060 - EN - EUR-Lex (europa.eu)

[^E0575]: EUR-Lex - 32016R2031 - EN - EUR-Lex (europa.eu)

[^E0576]: EUR-Lex - 32014R1143 - EN - EUR-Lex (europa.eu)

[^E0577]: EUR-Lex - 32009L0128 - EN - EUR-Lex (europa.eu)

[^E0578]: EUR-Lex - 32009R1107 - EN - EUR-Lex (europa.eu)

[^E0579]: EUR-Lex - 32016R0429 - EN - EUR-Lex (europa.eu)

[^E0580]: EUR-Lex - 32021R0690 - EN - EUR-Lex (europa.eu)

[^E0581]: Regulation (EU) 2021/2115 of the European Parliament and of the Council of 2 December 2021 establishing rules on support for strategic plans to be drawn up by Member States under the common agricultural policy (CAP Strategic Plans) and financed by the European Agricultural Guarantee Fund (EAGF) and by the European Agricultural Fund for Rural Development (EAFRD), OJ L 435, 6.12.2021, p.1.

[^E0582]: Directive 2010/75/EU of the European Parliament and of the Council of 24 November 2010 on industrial emissions (integrated pollution prevention and control),OJ L 334 of 17.12.2010, p. 17.

[^E0583]: EUR-Lex - 32014R1144 - EN - EUR-Lex (europa.eu).

[^E0584]: EUR-Lex - 32011R1169 - EN - EUR-Lex (europa.eu)

[^E0585]: EUR-Lex - 32012R1151 - EN - EUR-Lex (europa.eu)

[^E0586]: Please note that only measures falling with the definition of State aid and the rules concerning the interpretation of that definition set out in the Commission Notice on the notion of aid must be notified. In the case of uncertainty whether a measure complies with the conditions of State aid, it may be notified for the assessment of the European Commission. Forestry measures in Regulation (EU) No 1305/2013, in principle, are considered to meet all the criteria of State aid.

[^E0587]: This condition does not apply to the aid granted in the framework of a strategic plan in accordance with Regulation (EU) 2021/2115.

[^E0588]: This requirement does not apply to aid granted in the framework of a strategic plan in accordance with Regulation (EU) 2021/2115.

[^E0589]: EUR-Lex - 32021R2115 - EN - EUR-Lex (europa.eu)

[^E0590]: EUR-Lex - C:2022:080:TOC - EN - EUR-Lex (europa.eu)

[^E0591]: Adopted by the Ministerial Conference on the Protection of Forests in Europe on 12-13 November 2008 (https://foresteurope.org/wp-content/uploads/2016/08/Pan-EuropeanAfforestationReforestationGuidelines.pdf).

[^E0592]: EUR-Lex - 31992L0043 - EN - EUR-Lex (europa.eu)

[^E0593]: EUR-Lex - 32009L0147 - EN - EUR-Lex (europa.eu)

[^E0594]: EUR-Lex - 32021R2115 - EN - EUR-Lex (europa.eu)

[^E0595]: EUR-Lex - 32021R2115 - EN - EUR-Lex (europa.eu)

[^E0596]: EUR-Lex - 32021R2115 - EN - EUR-Lex (europa.eu)

[^E0597]: EUR-Lex - 31992L0043 - EN - EUR-Lex (europa.eu)

[^E0598]: EUR-Lex - 32009L0147 - EN - EUR-Lex (europa.eu)

[^E0599]: EUR-Lex - 32000L0060 - EN - EUR-Lex (europa.eu)

[^E0600]: EUR-Lex - 32021R2115 - EN - EUR-Lex (europa.eu)

[^E0601]: EUR-Lex - 32021R1060 - EN - EUR-Lex (europa.eu)

[^E0602]: EUR-Lex - 32009L0128 - EN - EUR-Lex (europa.eu)

[^E0603]: EUR-Lex - 32009R1107 - EN - EUR-Lex (europa.eu)

[^E0604]: EUR-Lex - 31992L0043 - EN - EUR-Lex (europa.eu)

[^E0605]: EUR-Lex - 32009L0147 - EN - EUR-Lex (europa.eu)

[^E0606]: EUR-Lex - C:2022:080:TOC - EN - EUR-Lex (europa.eu)

[^E0607]: OJ C 319, 27.12.2006, p. 1.

[^E0608]: Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) (OJ L 277, 21.10.2005, p. 1).

[^E0609]: OJ L 109, 6.5.2000, p. 29.

[^E0610]: Council Regulation (EC) No 2702/1999 of 14 December 1999 on measures to provide information on, and to promote, agricultural products in third countries (OJ L 327, 21.12.1999, p. 7)

[^E0611]: Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ L 283, 31.10.2003, p. 51).

[^E0612]: OJ C 319, 27.12.2006, p. 1.

[^E0613]: Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) (OJ L 277, 21.10.2005, p. 1.)

[^E0614]: Guidelines on State aid to airports and airlines (OJ C 99, 4.4.2014, p. 3).

[^E0615]: The costs relating to the investments in airport infrastructure, including planning costs, ground handling infrastructure (such as baggage belts, etc.) and airport equipment can be eligible as investment aid to airports. Investment costs relating to non-aeronautical activities (in particular parking, hotels, restaurants, and offices) are ineligible. The investment costs relating to the provision of ground handling services (such as buses, vehicles, etc.) are ineligible, insofar as they are not part of ground handling infrastructure.

[^E0616]: ‘Catchment area of an airport’ means a geographic market boundary that is normally set at around 100 kilometres or around 60 minutes travelling time by car, bus, train or high-speed train; however, the catchment area of a given airport may be different and needs to take into account the specificities of each particular airport. The size and shape of the catchment area varies from airport to airport, and depends on various characteristics of the airport, including its business model, location and the destinations it serves.

[^E0617]: Please use the following categories of sizes: airports with annual passenger traffic up to 200 000 passengers; airports with annual passenger traffic of between 200 000 and 1 million; airports with annual passenger traffic of 1–3 million.

[^E0618]: 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.