Legalize / European Union / Regulation

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

Type Regulation

Publication 2004-04-30

Last updated 2025-08-13

State In force

Department European Commission

Source EUR-Lex

articles 15

Reform history JSON API

(d) In case of individual aid, the main drivers of the choice of the location for the investments by the beneficiary. …

59.In order to verify compliance with point 70 of the CEEAG:

(a) Please confirm that aid may be granted under the notified scheme for a maximum period of 10 years from the date of the notification of the Commission’s decision declaring the aid compatible. …

(b) Please confirm that, should your authorities wish to extend the duration of the scheme beyond that maximum period, they will renotify the measure. …

60.If the aid is in the form of tradable permits, in order to verify compliance with point 275 of the CEEAG, please confirm that the measure complies with all of the following criteria:

(a) The choice of beneficiaries is based on objective and transparent criteria and the aid is granted in principle in the same way for all competitors in the same sector if they are in a similar factual situation; …

(b) The allocation methodology does not favour certain undertakings or certain sectors. …

(c) In case the allocation methodology favours certain undertakings or certain sectors, please explain how that is justified by the environmental logic of the scheme itself or is necessary for consistency with other environmental policies. …

(d) New entrants do not receive permits or allowances on more favourable conditions than existing undertakings operating on the same markets. …

(e) Granting higher allocations to existing installations compared to new entrants does not result in creating undue barriers to entry. …

3.WEIGHING THE POSITIVE EFFECTS OF THE AID AGAINST THE NEGATIVE EFFECTS ON COMPETITION AND TRADE

To provide the information in this section, please refer to section 3.3 (points 71-76) of the CEEAG.

61.In order to verify compliance with point 72 of the CEEAG, please explain whether activities supported under the notified measure meet the criteria for environmentally sustainable economic activities provided in Article 3 of the Regulation (EU) 2020/852 of the European Parliament and of the Council ([^E0441]), including the ‘do no significant harm’ principle, or other comparable methodologies.

62.(In case of competitive bidding process) Please explain if the notified measure(s) includes features to facilitate the participation of SMEs in competitive bidding processes. In the affirmative, please provide information on those features and justify how the positive effects of ensuring participation of SMEs in the notified measure(s) outweigh the possible distortive effects.

Section C: Evaluation

To provide the information in this section, please refer to Section 5 (points 455-463) of the CEEAG.

63.If the notified measure(s) exceed the budget/expenditure thresholds in point 456 of the CEEAG, please either explain why in your view the exception in point 457 of the CEEAG should apply, or attach to this supplementary information sheet an Annex that includes a draft evaluation plan covering the scope mentioned in point 458 of the CEEAG ([^E0442]).

64.If a draft evaluation plan is provided, please:

(a) provide below a summary of that draft evaluation plan included in the Annex. …

(b) confirm that point 460 of the CEEAG will be respected. …

65.In order to verify compliance with point 459(b) of the CEEAG, in case the aid scheme is not currently subject to an ex post evaluation, and its duration exceeds three years, please confirm that you will notify a draft evaluation plan within 30 working days following a significant modification increasing the budget of the scheme to over EUR 150 million in any given year or EUR 750 million over the total duration of the scheme.

66.In order to verify compliance with point 459(c) of the CEEAG, in case the aid scheme is not currently subject to an ex post evaluation, please provide below a commitment that the Member State will notify a draft evaluation plan within 30 working days after recording in official accounts expenditures in excess of EUR 150 million in the previous year.

67.In order to verify compliance with point 461 of the CEEAG:

(a) Please clarify if the independent expert has already been selected or it will be selected in the future. …

(b) Please provide information on the selection procedure of the expert. …

68.In order to verify compliance with point 461 of the CEEAG:

(a) Please provide your proposed deadlines for the submission of the interim and final evaluation report. Please note that the final evaluation report must be submitted to the Commission in due time to allow for the assessment of the possible prolongation of the aid scheme and at the latest 9 months before its expiry, in line with point 463 of the CEEAG. Please note that that deadline could be reduced for schemes triggering the evaluation requirement in their last 2 years of implementation. …

(b) Please confirm that the interim and final evaluation report will be made public. Please provide the date and internet link where those reports will be publicly available. …

Section D: Reporting and monitoring

To provide the information in this section, please refer to Section 6 (points 464 and 465) of the CEEAG.

69.Please confirm that the Member State will comply with the requirements for reporting and monitoring set out in Section 6, points 464 and 465, of the CEEAG.

PART III.6.G

Supplementary information sheet for State aid granted under the Guidelines on State aid for climate, environmental protection and energy 2022 (hereafter ‘CEEAG’) - Section 4.6 - Aid for the remediation of contaminated sites, for the rehabilitation of natural habitats and ecosystems and for biodiversity and nature-based solution

This supplementary information sheet concerns measures covered in Section 4.6 of the CEEAG. If the notification includes measures that are covered by more than one section of the CEEAG, please once available also fill in the respective supplementary information sheet that concerns the respective section of the CEEAG.

All documents provided by Member States as annexes to this supplementary information sheet must be numbered and document numbers must be indicated in the relevant sections of this supplementary information sheet.

Section A: Summary of the main characteristics of the notified measure(s)

1.Background and objective(s) of the notified measure(s).

1.1.If not already discussed under section 5.2 of the General Information Form (Part I), please provide the background and the main objective, including any Union targets for remediating contaminated sites, rehabilitating natural habitats and ecosystems and biodiversity and implementing nature-based solutions that the measure is intended to support.

1.2.Please indicate any other objectives pursued by the measure. For any objectives that are not purely environmental, please explain whether they may result in any distortions of competition in the internal market.

2.Entry into force and duration:

2.1.To the extent not already provided under section 5.5 of the General Information Form (Part I), please indicate the date as of which the aid scheme is planned to enter into force;

2.2.Please indicate the duration of the scheme. ([^E0443])

3.Beneficiary(ies)

3.1.If not already provided under section 3 of the General Information Form (Part I), please describe the (potential) beneficiary(ies) of the measure(s);

3.2.Please indicate the location of the (potential) beneficiary(ies) (i.e. if only economic entities located in the respective Member State or also in other Member States are eligible to participate in the measure).

3.3.In order to assess the compliance with point 15 of the CEEAG, please specify if aid is granted under the measure(s) in favour of an undertaking (individual or part of a scheme) that is subject to an outstanding recovery order following a previous Commission decision declaring an aid illegal and incompatible with the internal market.

In the affirmative, please provide information on the amount of aid still to be recovered so that the Commission takes account of it in the assessment of the aid measure(s).

4.Please confirm that the measure(s) does not involve aid to activities falling outside the scope of application of the CEEAG (see point 13 of the CEEAG). Otherwise, please provide details.

5.Budget and financing of the measure(s).

5.1.If not already mentioned in the table under section 7.1 of the General Information Form (Part I), please provide the yearly and/or total budget for the whole duration of the measure(s); if the total budget is not known (for instance because it depends on the results of tenders), please indicate an estimated budget, including the assumptions used to calculate the respective estimated budget. ([^E0444])

5.2.if the measure is financed through a levy, please clarify if:

(a) the levy is set by law or any other legislative act; in the affirmative, please provide the legal act, number and date when adopted and entered into force, the internet link to the legal act; …

(b) the levy is imposed equally on domestic and imported products; …

(d) the levy finances fully the measure or only partly. If the levy finances only partly the measure, indicate the other sources of financing of the measure and their respective proportion; …

(e) the levy financing the notified measure also finances other aid measures. If so, indicate the other aid measures financed by the concerned levy. …

Section B: Compatibility assessment of the aid

1.POSITIVE CONDITION: THE AID MUST FACILITATE THE DEVELOPMENT OF AN ECONOMIC ACTIVITY

1.1. Contribution to the development of an economic activity

To provide the information in this section, please refer to section 3.1.1 (points 23-25) and sections 4.6.1 (points 276-278) and 4.6.2 (points 279-282) of the CEEAG.

6.Article 107(3), point (c), of the Treaty on the Functioning of the European Union (‘the Treaty’) provides that the Commission may declare compatible ‘aid to facilitate the development of certain economic activities or of certain economic areas, where such aid does not adversely affect trading conditions to an extent contrary to the common interest’. Therefore, compatible aid under that provision of the Treaty must contribute to the development of a certain economic activity.

In order to assess compliance with point 23 of the CEEAG, please identify the economic activities that will be facilitated as a result of the aid and how the development of those activities is supported.

7.In order to assess compliance with point 25 of the CEEAG, please describe ‘if and how the aid will contribute to the achievement of objectives of Union climate policy, environmental policy and energy policy and more specifically, the expected benefits of the aid in terms of its material contribution to environmental protection, including climate change mitigation, or the efficient functioning of the internal energy market’.

8.In addition, please highlight to what extent the aid relates to the policies described under points 276, 277 and 278 of the CEEAG.

9.Please describe the eligibility requirements applicable to the beneficiary(ies) (for instance by including any technical, environmental (i.e. permits), financial (i.e. collaterals) or other requirements that the beneficiary(ies) need to comply with).

10.Please provide information on the precise scope and precise supported activities of the aid measure(s) to demonstrate that the scheme covers activities falling under one or several of the categories listed under point 281 of the CEEAG.

11.Please confirm that the aid granted under the measure(s) is not awarded for remediation or rehabilitation following the closure of power plants and mining or extraction operations to the extent that the aid in question is covered by Section 4.12 (point 280(a) of the CEEAG). Should the aid for remediation or rehabilitation be directly following the early closure of profitable coal, peat and oil shale activities or the closure of uncompetitive coal, peat and oil shale activities please fill in Supplementary information sheet for State aid granted under Section 4.12 of the CEEAG, as such aid is assessed under Section 4.12.

12.Please confirm that the aid granted under the measure(s) is not awarded to make good the damage caused by natural disasters, such as earthquakes, avalanches, landslides, floods, tornadoes, hurricanes, volcanic eruptions and wild fires of natural origin (point 280(b) of the CEEAG).

13.In order to determine whether the compatibility of the measure will be assessed under Section 4.6 or Section 4.1, please indicate whether the aid granted under the measure(s) also contributes to the reduction of greenhouse gas emissions.

14.In the affirmative, please provide, in order to determine the predominant objective of the measure in line with point 282 and footnote 124 of the CEEAG, a comparison of the expected results of the measure in terms of the prevention or reduction of emissions of greenhouse gases and of the remediation of environmental damage, the rehabilitation of natural habitats and ecosystems, the protection or restoration of biodiversity and the implementation of nature-based solutions for climate change adaptation and mitigation, on the basis of credible, detailed quantifications.

1.2. Incentive effect

To provide the information in this section, please refer to section 3.1.2 (points 26-32) and section 4.6.3 (points 283-287) of the CEEAG.

15.Aid can be considered as facilitating an economic activity only if it has an incentive effect. In order to assess the compliance with point 26 of the CEEAG, please explain how the measure(s) ‘induces the beneficiary to change its behaviour, to engage in additional economic activity or in more environmentally-friendly economic activity, which it would not carry out without the aid or would carry out in a restricted or different manner’.

16.Pursuant to point 28 of the CEEAG, please provide a comprehensive description of the factual scenario expected to result from the aid measure and the likely counterfactual scenario(s) absent the aid measure. ([^E0445]) Where you expect that different categories of beneficiaries may be supported, please ensure that the counterfactual is credible for each of these categories and justify the choice of the counterfactual.

Please justify the change of behaviour where relevant for each category of beneficiary, based on the respective reference project ([^E0446]), the corresponding counterfactuals and resulting funding gap.

17.In order to assess compliance with point 27 of the CEEAG, please provide information to confirm that the aid does not support the costs of an activity that the aid beneficiary would anyhow carry out and does not compensate for the normal business risk of an economic activity.

18.In order to demonstrate compliance with points 29 and 31 of the CEEAG:

(a) Please confirm that the start of works on the project or activity did not take place prior to a written aid application by the beneficiary to the national authorities; … OR

(b) For projects that started before the aid application, please demonstrate that the project falls within one of the exceptional cases provided in point 31 of the CEEAG ((a), (b) or (c)). …

19.In order to demonstrate compliance with point 30 of the CEEAG, please confirm that the aid application includes at least the applicant’s name, a description of the project or activity, including its location, and the amount of aid needed to carry it out.

20.In order to demonstrate compliance with point 32 of the CEEAG, please indicate if there are Union standards ([^E0447]) applicable to the notified measure(s), mandatory national standards that are more stringent or ambitious than the corresponding Union standards, or mandatory national standards. adopted in the absence of Union standards. In that context, please provide information to demonstrate the incentive effect.

21.In cases where the relevant Union standard has already been adopted but is not yet in force, please demonstrate that the aid has an incentive effect because it incentivises the investment to be implemented and finalised at least 18 months before the standard enters into force.

22.Without prejudice to Directive 2004/35/EC or other relevant Union rules ([^E0448]), in order to verify the compliance with points 284 and 285 of the CEEAG and with the ‘polluter pays’ principle:

(a) Please confirm that the undertaking at the origin of the environmental damage cannot be identified or be held liable for financing the works necessary to prevent and correct the environmental damage in accordance with the polluter pays principle. …

(b) Please demonstrate that all necessary measures, including legal action, have been taken to identify the liable entity or undertaking at the origin of the environmental damage and make it bear the relevant costs. …

(c) Please indicate whether the undertaking at the origin of the environmental damage, has ceased to legally exist and no other undertaking can be regarded as its legal or economic successor and whether there is insufficient financial security to meet the costs of remediation. …

23.In order to verify compliance with point 286 of the CEEAG, please confirm that the aid is not granted for the implementation of compensatory measures referred to in Article 6(4) of Council Directive 92/43/EEC ([^E0449]).

24.Please indicate whether the aid covers extra costs necessary to increase the scope or ambition of the compensatory measures beyond the legal obligations under Article 6(4) of the Council Directive 92/43/EEC.

1.3. No breach of any relevant provision of Union law

To provide the information in this section, please refer to section 3.1.3 (point 33) of the CEEAG.

25.Please provide information to confirm the compliance with the relevant provisions of EU law, in line with point 33 of the CEEAG.

26.If a levy is used to finance the measure(s), please clarify if the assessment of compliance with Articles 30 and 110 of the Treaty needs to be carried out. In the affirmative, please demonstrate how the measure complies with the provisions of Articles 30 and 110 of the Treaty. In this context, the information submitted under question 5.2 above, where the notified measure(s) is financed through a levy can be referred to.

2.NEGATIVE CONDITION: THE AID CANNOT UNDULY AFFECT TRADING CONDITIONS TO AN EXTENT CONTRARY TO THE COMMON INTEREST

2.1. Minimisation of distortions of competition and trade

2.1.1. Minimisation of distortions of competition and trade

To provide the information in this section, please refer to section 3.2.1.1 (points 34-38) of the CEEAG.

27.Please explain which market failure(s) your authorities have identified that prevent the achievement of a sufficient level of environmental protection. Please specify in which category the market failures identified fall, by making reference to letters (a), (b), (c) or (d) of point 34 of the CEEAG.

28.In accordance with point 35 of the CEEAG, please provide information on any existing policies and measures that your authorities identified, which already target the identified regulatory or market failures.

29.In order to demonstrate compliance with point 36 of the CEEAG, please provide information that demonstrates that the aid effectively targets residual market failures, also taking into account any other policies and measures already in place to address some of the market failures identified.

30.In order to demonstrate compliance with point 37 of the CEEAG, please explain if, to your authorities’ knowledge, projects or activities similar to those covered by the notified measure(s) with respect to their technological content, level of risk and size, are already delivered within the Union at market conditions. In the affirmative, please provide further evidence to demonstrate the need for State aid.

31.In order to demonstrate compliance with point 38 of the CEEAG, please refer to the quantitative evidence already provided under question 16 above.

2.1.2. Appropriateness

To provide the information in this section, please refer to section 3.2.1.2 (points 39-46) of the CEEAG.

32.In order to verify compliance with point 40 of the CEEAG, please demonstrate that there are no less distortive instruments available that are more appropriate.

33.In order to verify compliance with point 41 of the CEEAG, please demonstrate that the aid measure is designed in such a way as to not undermine the efficiency of other measures remedying the same market failure, such as market-based mechanisms (e.g., the Union’s ETS).

34.In order to verify compliance with points 43 to 46 of the CEEAG, to demonstrate the appropriateness of the aid among different aid instruments, please provide the following information:

(a) Please explain why other potentially less distortive forms of aid are less appropriate, as required in point 44 of the CEEAG. Less distortive forms of aid may be repayable advances as compared to direct grants; tax credits as compared to tax reductions; or forms of aid that are based on financial instruments, such as debt as compared to equity instruments, including, for example, low-interest loans or interest rebates, State guarantees, or an alternative provision of financing on favourable terms. …

(b) Please demonstrate that the choice of the aid instrument is appropriate to the market failure that the aid measure(s) aims to address, as required in point 45 of the CEEAG. …

(c) Please explain how the aid measure and its design are appropriate to achieve the objective of the measure at which the aid is targeted (point 46 of the CEEAG). …

2.1.3. Proportionality

To provide the information in this section, please refer to section 4.6.4 (points 288-291 of the CEEAG.

35.Please describe what costs are eligible under the aid measure and how they will be identified.

36.For investments in the remediation of environmental damage or the rehabilitation of natural habitats and ecosystems:

(a) Please indicate (i) the remediation or rehabilitation costs and provide their amounts using the quantification of the project costs or the reference project costs under question 16 and (ii) the value of the land before the remediation or rehabilitation has been undertaken and after the remediation or rehabilitation has been undertaken or describe the procedure to determine the increase in the value of the land. …

(b) Please confirm that the aid may not exceed the difference between the remediation or rehabilitation costs and the increase in land value (point 288 of the CEEAG). …

(c) Please confirm that evaluations of the increase in value of the land or property resulting from the remediation or rehabilitation will be carried out by an independent qualified expert (point 288 of the CEEAG). …

37.For investments in the protection or restoration of biodiversity and in the implementation of nature-based solutions for climate change adaptation and mitigation, please confirm that eligible costs may not exceed the total costs of the works resulting in the contribution to protecting or restoring biodiversity or in the implementation of nature-based solutions for climate change adaptation and mitigation (point 289 of the CEEAG).

38.For aid granted for the implementation of nature-based solutions in buildings, for which an energy performance certificate exists, please demonstrate that these investments do not prevent the implementation of energy efficiency measures recommended in the energy performance certificate (point 290 of the CEEAG).

39.Point 291 of the CCEAG allows the aid intensity to reach up to 100 %. Please indicate the maximum aid intensities applicable under the measure.

2.1.4. Cumulation

To provide the information in this section, please refer to points 56-57 of the CEEAG.

40.In as far as not already provided under Part I of the general notification form and in order to verify compliance with point 56 of the CEEAG, please clarify if the aid under the notified measure(s) may be awarded concurrently under several aid schemes or cumulated with ad hoc or de minimis aid in relation to the same eligible costs. If that is the case, please provide details on those aid schemes, ad hoc aid or de minimis aid and how the aid will be cumulated.

41.If point 56 of the CEEAG is applicable, please justify how the total amount of aid granted under the notified measure(s) for a project or an activity does not lead to overcompensation or exceed the maximum aid amount allowed under point 291 of the CEEAG. For each measure that the aid granted under the notified aid measure(s) can be cumulated with, please specify the method used for ensuring compliance with the conditions set out in point 56 of the CEEAG.

42.In case point 57 of the CEEAG is applicable, i.e. the aid granted under the notified measure(s) is combined with centrally managed Union funding ([^E0450]) (that does not constitute State aid), please justify how the total amount of public funding granted in relation to the same eligible costs does not lead to overcompensation.

2.1.5. Transparency

To provide the information in this section, please refer to section 3.2.1.4 (points 58-61) of the CEEAG.

43.Please confirm that the Member State will comply with the requirements on transparency provided in points 58-61 of the CEEAG.

44.Please provide the internet link where the full text of the approved aid scheme or the individual aid granting decision and its implementing provisions and information on each individual aid award granted ad hoc or under an aid scheme approved on the basis of the CEEAG and exceeding EUR 100 000 will be published.

2.2. Avoidance of undue negative effects on competition and trade and balancing

To provide the information in this section, please refer to section 3.2.2 (points 63-70) of the CEEAG.

45.In order to verify compliance with point 67 of the CEEAG, please provide information on the possible short and long-term negative effects of the notified measure(s) on competition and trade.

46.Please explain if the measure falls under any of the following situations:

(a) It concerns a market (or markets) where incumbents gained market power prior to market liberalisation; …

(b) It involves competitive bidding processes in nascent market(s), when there is a player with a strong market position; …

47.Should the aid measure focus on a specific technological choice/path, please justify the reason for the technological choice and that it will not discourage the deployment of cleaner technologies.

48.If the notified measure(s) will only benefit one or a particularly limited number of beneficiaries, in order to verify compliance with point 68 of the CEEAG, please:

(a) Explain whether the notified measure(s) strengthens or maintains the market power of the beneficiary(ies) or discourages the expansion of existing competitors or induces their exit or discourages the entry of new competitors. Explain in this regard also whether the aid measure will lead to an increase in the production capacity of the beneficiary. …

(b) Describe the measures put in place to limit the potential distortion of competition caused by granting the aid to the individual beneficiary(ies). …

49.In order to verify compliance with point 69 of the CEEAG, please explain:

(a) If the aid granted under the notified measure(s) aims at preserving economic activity in one region or attracting it away from other regions within the internal market. …

(b) In the affirmative, please specify which is the net environmental effect of the notified measure(s) and how the notified measure(s) improves the existing level of environmental protection in the Member States. …

(c) How the aid granted under the notified measure(s) does not result in any manifestly negative effects on competition and trade. …

(d) In case of individual aid, the main drivers of the choice of the location for the investments by the beneficiary. …

50.In order to verify compliance with point 70 of the CEEAG:

(a) Please confirm that aid may be granted under the notified scheme for a maximum period of 10 years from the date of the notification of the Commission’s decision declaring the aid compatible. …

(b) Please confirm that should your authorities wish to extend the duration of the scheme beyond that maximum period, they will renotify the measure(s). …

3.WEIGHING THE POSITIVE EFFECTS OF THE AID AGAINST THE NEGATIVE EFFECTS ON COMPETITION AND TRADE

To provide the information in this section, please refer to section 3.3 (points 71-76) of the CEEAG.

51.In order to verify compliance with point 72 of the CEEAG, please explain whether activities supported under the notified measure meet the criteria for environmentally sustainable economic activities provided in Article 3 of the Regulation (EU) 2020/852 of the European Parliament and of the Council ([^E0451]), including the ‘do no significant harm’ principle, or other comparable methodologies.

Section C: Evaluation

To provide the information in this section, please refer to Section 5 (points 455-463) of the CEEAG.

52.If the notified measure(s) exceed the budget/expenditure thresholds in point 456 of the CEEAG, please either explain why in your view the exception in point 457 of the CEEAG should apply, or attach to this notification form an Annex that includes a draft evaluation plan covering the scope mentioned in point 458 of the CEEAG ([^E0452]).

53.If a draft evaluation plan is provided, please:

(a) provide below a summary of that draft evaluation plan included in the Annex. …

(b) confirm that point 460 of the CEEAG will be respected. …

54.In order to verify compliance with point 459(b) of the CEEAG, in case the aid scheme is not currently subject to an ex post evaluation and its duration exceeds three years, please confirm that you will notify a draft evaluation plan within 30 working days following a significant modification increasing the budget of the scheme to over EUR 150 million in any given year or EUR 750 million over the total duration of the scheme.

55.In order to verify compliance with point 459(c) of the CEEAG, in case the aid scheme is not currently subject to an ex post evaluation, please provide below a commitment that the Member State will notify a draft evaluation plan within 30 working days after recording in official accounts expenditures in excess of EUR 150 million in the previous year.

56.In order to verify compliance with point 461 of the CEEAG:

(a) Please clarify if the independent expert has already been selected or if it will be selected in the future. …

(b) Please provide information on the selection procedure of the expert. …

57.In order to verify compliance with point 461 of the CEEAG:

(a) Please provide your proposed deadlines for the submission of the interim and final evaluation report. Please note that the final evaluation report must be submitted to the Commission in due time to allow for the assessment of the possible prolongation of the aid scheme and at the latest 9 months before its expiry, in line with point 463 of the CEEAG. Please note that that deadline could be reduced for schemes triggering the evaluation requirement in their last 2 years of implementation. …

(b) Please confirm that the interim and final evaluation report will be made public. Please provide the date and internet link where those reports will be publicly available. …

Section D: Reporting and monitoring

To provide the information in this section, please refer to Section 6 (points 464-465) of the CEEAG.

58.Please confirm that the Member State will comply with the requirements for reporting and monitoring set out in Section 6, points 464 and 465, of the CEEAG.

PART III.6.H

Supplementary information sheet for State aid granted under the Guidelines on State aid for climate, environmental protection and energy 2022 (hereafter ‘CEEAG’) - Section 4.7.1 – Aid in the form of reductions in environmental taxes and parafiscal levies

This supplementary information sheet concerns measures covered in Section 4.7.1 of the CEEAG. If the notification includes measures that are covered by more than one section of the CEEAG, please once available also fill in the respective supplementary information sheet that concerns the respective section of the CEEAG.

Section A: Summary of the main characteristics of the measure(s)

1.Background and objective(s) of the measure(s):

1.1.If not already discussed under section 5.2 of the General Information Form (Part. I), please provide the background and the main objective, including the relation to any Union environmental targets that the measure is intended to support.

1.2.If not already discussed under section 5.2 of the General Information Form (Part. I), please indicate any other objectives pursued by the measure. For any objectives that are not purely environmental, please explain whether they may result in any distortions to the internal market.

2.Entry into force and duration:

2.1.To the extent not already provided under section 5.5 of the General Information Form (Part I), please indicate:

(a) For an aid scheme:
— the date as of which it is planned that the scheme will enter into force: …
— The duration of the scheme ([^E0453]). …

(b) For individual aid:
— the (planned) aid granting date (promise of aid): … and
— the payment date (first payment date if various successive payments are foreseen). …

3.Beneficiary(ies):

3.1.If not already provided under section 3 of the General Information Form (Part I), please describe the (potential) beneficiary(ies) of the measure(s).

3.2.Please indicate the location of the beneficiary(ies) (i.e. if only economic entities located in the respective Member States or also in other Member States are eligible to participate in the measure).

3.3.In order to assess the compliance with point 15 of the CEEAG, please specify if aid is granted under the measure(s) in favour of an undertaking (individual or part of a scheme) that is subject to an outstanding recovery order following a previous Commission decision declaring an aid illegal and incompatible with the internal market.

In the affirmative, please provide information on the amount of aid still to be recovered so that the Commission takes account of it in the assessment of the aid measure(s).

4.Please confirm that the measure(s) does not involve aid to activities falling outside the scope of application of the CEEAG (see point 13 CEEAG). Otherwise, please provide details.

5.Budget and financing of the measure(s):

5.1.If not already mentioned in the table under section 7.1 of the General Information Form (Part I), please provide the yearly and/or total budget for the whole duration of the measure(s); if the total budget is not known (for instance it depends on the results of tenders), please indicate an estimated budget, including the assumptions used to calculate the respective estimated budget. ([^E0454])

5.2.As the measure concerns an environmental tax/parafiscal levy ([^E0455]), please clarify if:

(a) The levy is set by law or any other legislative act; in the affirmative, please provide the legal act, number and date when adopted and entered into force, the internet link to the legal act. …

(b) The levy reduction is financed by raising the levy for other consumers. …

(d) The measure will benefit equally domestic and imported producers. …

(e) The levy finances fully the measure or only partly. If the levy finances only partly the measure, indicate the other sources of financing of the measure and their respective proportion. …

(f) The levy financing the measure also finances other aid measures. If so, indicate the other aid measures financed by the concerned levy. …

Section B: Compatibility assessment of the aid

1.POSITIVE CONDITION: THE AID MUST FACILITATE THE DEVELOPMENT OF AN ECONOMIC ACTIVITY

1.1. Contribution to the development of an economic activity, incentive effect, rationale for the aid and scope of supported activities

To provide the information in this section, please refer to sections 3.1.1 and 3.1.2, to the extent they are applicable to the measure(s), and sections 4.7.1.1.and 4.7.1.2 (points 293-296) of the CEEAG.

6.Article 107(3), point (c), of the Treaty on the Functioning of the European Union (‘the Treaty’) provides that the Commission may declare compatible ‘aid to facilitate the development of certain economic activities or of certain economic areas, where such aid does not adversely affect trading conditions to an extent contrary to the common interest’. Therefore, compatible aid under that provision of the Treaty must contribute to the development of a certain economic activity.

In order to assess the compliance with point 23 of the CEEAG, please identify the economic activities that will be facilitated as a result of the aid and how the development of those activities is supported.

7.Aid can be considered as facilitating an economic activity only if it has an incentive effect. In order to assess the compliance with section 3.1.2 of the CEEAG, please explain how the measure(s) ‘induce[s] the beneficiary to change its behaviour, to engage in additional economic activity or in more environmentally-friendly economic activity, which it would not carry out without the aid or would carry out in a restricted or different manner’, in light of the rationale for the aid as explained in section 4.7.1.1 of the CEEAG.

8.In order to assess the compliance with point 293 of the CEEAG, please describe (i) why ‘reductions in environmental taxes or parafiscal levies [that] may adversely impact the environmental protection objective, (…) may nonetheless be needed’, and (ii) why ‘the beneficiaries would otherwise be placed at such a competitive disadvantage that it would not be feasible to introduce the environmental tax or parafiscal levy in the first place’.

9.In order to assess the compliance with point 294 of the CEEAG please describe:

(a) Why ‘granting a more favourable treatment to some undertakings may allow to achieve a higher general level of contribution to the environmental taxes or parafiscal levies’. …

(b) Why ‘reductions in environmental taxes or levies can indirectly contribute to a higher level of environmental protection’; … AND

(c) How the Member State ensures that such reductions do ‘not undermine the overall objective of the environmental tax or parafiscal levy to discourage environmentally harmful behaviour and/or increase the cost of such behaviour where satisfactory alternatives are not available’. …

10.In order to assess compliance with point 295 of the CEEAG, please provide the information as described in point 296 of the CEEAG:

(a) A description of the sectors or categories of beneficiaries eligible for the reductions …

(b) A list of the largest beneficiaries in each sector concerned, their turnover, market shares, the size of the tax base and the proportion that the environmental tax or levy would represent in their pre-tax profit with and without the reduction (which can be provided in a separate annex to this supplementary information sheet). …

(c) A description of the situation of those beneficiaries explaining why they would not be able to pay the standard rate of environmental tax or levy. …

(d) An explanation of how the reduced tax or levy would contribute to an actual increase of the level of environmental protection compared to the level of environmental protection to be achieved in the absence of reductions ([^E0456]). …

1.2. No breach of any relevant provision of Union law

To provide the information in this section, please refer to section 3.1.3 (point 33) of the CEEAG.

11.Please provide information to confirm the compliance with the relevant provisions of EU law, in line with point 33 of the CEEAG.

12.If a levy is used to finance the measure(s), please clarify if the assessment of compliance with Articles 30 and 110 of the Treaty needs to be carried out. In the affirmative, please demonstrate how the measure complies with the provisions of Articles 30 and 110 of the Treaty. In this context, the information submitted under question 5.2 above can be referred to.

2.NEGATIVE CONDITION: THE AID CANNOT UNDULY AFFECT TRADING CONDITIONS TO AN EXTENT CONTRARY TO THE COMMON INTEREST

2.1. Minimisation of distortions of competition and trade

Please note that sections 2.1.1 and 2.1.2 are alternative. For cases that are eligible for a simplified approach in line with section 2.1.1 below, replies under section 2.1.2 are not required.

2.1.1. Simplified approach for harmonised environmental taxes

To provide the information in this section, please refer to section 4.7.1.3 (points 297-300) of the CEEAG. When environmental taxes are harmonised, the Commission may apply a simplified approach to assess the necessity and proportionality of the aid. In the context of Directive 2003/96/EC, the Commission may apply a simplified approach for tax reductions respecting the Union minimum tax level set out in points 298 and 299.

13.Please clarify whether the measure(s) falls in the scope of Directive 2003/96/EC.

14.In the affirmative, and in order to assess compliance with point 298 of the CEEAG, please provide the following information:

(a) Please indicate the minimum applicable Union tax level and the applicable tax rate paid by the beneficiary under the measure. …

(b) Please provide and explain the criteria for the selection of beneficiaries. In your reply, please explain why these are objective and transparent. …

(c) Please explain and confirm that the aid is granted in the same way for all undertakings in the same sector, if they are in a similar factual situation. …

(d) Please confirm that an ex ante open public consultation has been conducted where the sectors eligible for the reductions have been properly described and a list of the largest beneficiaries for each sector has been provided. Please provide relevant evidence for this consultation. …

15.In order to assess compliance with point 299 of the CEEAG:

(a) Please explain whether the aid is granted in the form of a reduction of the tax rate or as a fixed annual compensation amount (tax refund), or as a combination of the two; …

(b) If (part of) the aid is in the form of a tax refund, please confirm that (i) the amount of the tax refund is calculated on the basis of historical data, i.e. the level of production, and the consumption or pollution observed for the undertaking in a given base year; and (ii) the level of the tax refund does not go beyond the Union minimum tax amount that would otherwise be due for the base year. …

2.1.2. In-depth assessment of the measure(s)

When environmental taxes are non-harmonised or the beneficiaries pay less than the Union minimum level of the harmonised tax where allowed by Directive 2003/96/EC, an in-depth assessment of the necessity and proportionality of the aid is needed.

2.1.2.1.Necessity of the aid

To provide the information in this section, please refer to section 3.2.1.1, to the extent it is applicable to the measure(s), and section 4.7.1.3.1 (points 301-303) of the CEEAG.

16.In order to assess the compliance with the applicable requirements of section 3.2.1.1 of the CEEAG, please describe how the measure(s) is targeted towards a situation where it can bring about a material development that the market alone cannot deliver. In your reply, please refer to market failures as described in point 34 of the CEEAG as applicable and explain why other policies and measures already in place as mentioned in point 35 of the CEEAG are not sufficient to address these.

17.In order to assess compliance with point 302 of the CEEAG, please describe whether the following conditions are met:

(a) the selection of beneficiaries is based on objective and transparent criteria, and the aid is granted in the same way for all eligible undertakings operating in the same sector of economic activity that are in the same or similar factual situation in respect of the aims or objectives of the aid measure; …

(b) the environmental tax or parafiscal levy without the reduction would lead to a substantial increase in production costs, calculated as a proportion of the gross value added for each sector or category of beneficiaries (e.g. based on figures from representative beneficiaries or aggregated figures for the sector or category of beneficiaries); …

(c) the substantial increase in production costs could not be passed on to customers without leading to significant reductions of sales volumes (e.g. based on references to competition from undertakings in jurisdictions not subject to the tax and the degree of substitutability of the relevant product); …

18.For tax reductions for biofuels, bioliquids and biomass fuels, in order to assess compliance with point 303 of the CEEAG, please:

(a) confirm that a mechanism to verify that the measure is still necessary will be in place, applying the necessity conditions of section 4.1.3.1. of the CEEAG; …

(b) explain how this mechanism will work; and …

(c) confirm that the Member State will take appropriate measures, such as termination of the exemption or a reduction of the support level and specify which appropriate measures will be applied concretely. …

2.1.2.2.Appropriateness of the aid

To provide the information in this section, please refer to section 3.2.1.2, to the extent it is applicable to the measure(s), and section 4.7.1.3.2. (points 304-306) of the CEEAG.

19.In order to assess the compliance with the applicable requirements of section 3.2.1.2 of the CEEAG, please describe why the measure(s) is an appropriate policy instrument to achieve the intended objective of the aid, that is to say there must not be a less distortive policy and aid instrument capable of achieving the same results, taking into account other policy instruments and different aid instruments that could be implemented as an alternative.

20.In order to assess compliance with point 305 of the CEEAG, please confirm that (i) the duration of the measure(s) is of maximum 10 years and (ii) any re-notification will be based on a re-evaluation of the appropriateness of the measure(s).

21.If (part of) the aid is in the form of a tax refund, in order to assess compliance with point 306 of the CEEAG, please confirm that the amount of the tax refund will be calculated on the basis of historical data, that is to say the level of production, and the consumption or pollution observed for the undertaking in a given base year.

2.1.2.3.Proportionality of the aid

To provide the information in this section, please refer to section 4.7.1.3.3. (points 307-309) of the CEEAG.

22.In order to assess the compliance with point 308 of the CEEAG (requiring that at least one of the following conditions is fulfilled), please provide either of the following information:

(a) Please indicate whether each aid beneficiary pays at least 20 % of the nominal amount of the environmental tax or parafiscal levy that would otherwise be applicable to that beneficiary in the absence of the reduction. …

(b) Or please indicate whether (i) the tax or levy reduction does not exceed 100 % of the national environmental tax or parafiscal levy; (ii) the tax or levy reduction is conditional on the conclusion of agreements between the Member State and the beneficiaries or associations of beneficiaries whereby the beneficiaries or associations of beneficiaries commit themselves to achieve environmental protection objectives which have the same effect as if beneficiaries or associations of beneficiaries paid at least 20 % of the national tax or levy ([^E0457]). …

23.If option ii. of question 22 is relied upon, in order to assess the compliance with point 309 of the CEEAG, please describe:

(a) the substance of the applicable agreements, including the specific targets and fixed time schedule for reaching them; …

(b) how independent and regular monitoring of the commitments in the agreements will be ensured; …

(c) how the agreements are revised periodically in the light of technological and other developments and provide for effective penalties in the event that the commitments are not met. …

2.2. Cumulation

To provide the information in this section, please refer to points 56-57 of the CEEAG.

24.In as far as not already provided under Part I of the general notification form and in order to verify compliance with point 56 of the CEEAG, please clarify if the aid under the measure(s) may be awarded concurrently under several aid schemes or cumulated with ad hoc or de minimis aid in relation to the same eligible costs. If that is the case, please provide details on those aid schemes, ad hoc aid or de minimis aid and how the aid will be cumulated.

25.If point 56 of the CEEAG is applicable, please justify how the total amount of aid granted under the measure(s) for a project or an activity does not lead to overcompensation or exceed the maximum aid amount allowed under point 308 of the CEEAG. For each measure that the aid granted under the notified aid measure(s) can be cumulated with, please specify the method used for ensuring compliance with the conditions set out in point 56 of the CEEAG.

26.If point 57 of the CEEAG is applicable, i.e. the aid granted under the measure(s) is combined with centrally managed Union funding ([^E0458]) (that does not constitute State aid), please justify how the total amount of public funding granted in relation to the same eligible costs does not lead to overcompensation.

2.3. Transparency

To provide the information in this section, please refer to section 3.2.1.4 (points 58-62) of the CEEAG.

27.Please confirm that the Member State will comply with the requirements on transparency provided in points 58-61 of the CEEAG.

28.Please provide the internet link(s) where the full text of the approved aid scheme or the individual aid granting decision and its implementing provisions, and information on each individual aid award granted ad hoc or under an aid scheme approved on the basis of these guidelines and exceeding EUR 100 000 will be published.

2.4. Avoidance of undue negative effects on competition and trade

To provide the information in this section, please refer to section 3.2.2 of the CEEAG, to the extent it is applicable to the measure(s).

29.In order to assess the compliance with the applicable requirements of section 3.2.2 of the CEEAG, please describe how the measure(s) mitigates any manifestly negative effects on competition and trade.

30.In order to assess compliance with point 70 of the CEEAG:

(a) If not already done so in reply to question 20 above, please confirm that the duration of the scheme is of maximum 10 years from the date of the notification of the Commission’s decision declaring the aid compatible. …

(b) Please confirm that an extension of the duration of the measure beyond that maximum period, will require a new notification of the measure(s). …

3.WEIGHING THE POSITIVE EFFECTS OF THE AID AGAINST THE NEGATIVE EFFECTS ON COMPETITION AND TRADE

To provide the information in this section, please refer to section 3.3 (points 71-76) of the CEEAG, to the extent it is applicable to the measure(s).

31.In order to assess compliance with the applicable requirements of section 3.3. of the CEEAG:

(a) Please justify how in general the positive effects of the measure(s) outweigh the negative effects. …

(b) As regards the application of point 75 of the CEEAG, please clarify if the measure(s) includes features to facilitate the participation of SMEs. In the affirmative, please provide information on those features and justify how the positive effects of ensuring participation and acceptance of SMEs in the measure(s) outweigh the possible distortive effects. …

(c) As regards the application of point 76(c) of the CEEAG, please specify if the aid measure(s) is subject to a time limitation. …

Section C: Evaluation

To provide the information in this section, please refer to point 76(a) and Section 5 (points 455-463) of the CEEAG.

32.If the measure(s) exceed the budget/expenditure thresholds in point 456 of the CEEAG, please either explain why in the view of the Member State the exception in point 457 of the CEEAG should apply, or attach to this supplementary information sheet an annex that includes a draft evaluation plan covering the scope mentioned in point 458 of the CEEAG. ([^E0459])

33.If a draft evaluation plan is provided, please:

(a) provide below a summary of that draft evaluation plan included in the annex. …

(b) confirm that point 460 of the CEEAG will be respected. …

34.In order to assess the compliance with point 459(b) of the CEEAG, in case the aid scheme is not currently subject to an ex post evaluation, and its duration exceeds three years, please confirm that the Member State will notify a draft evaluation plan within 30 working days following a significant modification increasing the budget of the scheme to over EUR 150 million in any given year or EUR 750 million over the total duration of the scheme.

35.In order to assess the compliance with point 459(c) of the CEEAG, in case the aid scheme is not currently subject to an ex post evaluation, please provide below a commitment that the Member State will notify a draft evaluation plan within 30 working days after recording in official accounts expenditures in excess of EUR 150 million in the previous year.

36.In order to assess the compliance with point 461 of the CEEAG:

(a) Please clarify if the independent expert has already been selected or it will be selected in the future. …

(b) Please provide information on the selection procedure of the expert. …

37.In order to further assess the compliance with point 461 of the CEEAG:

(a) Please provide the proposed deadlines of the Member State for the submission of the interim and final evaluation report. Please note that final evaluation report must be submitted to the Commission in due time to allow for the assessment of the possible prolongation of the aid scheme and at the latest 9 months before its expiry, in line with point 463 of the CEEAG. Please note that that deadline could be reduced for schemes triggering the evaluation requirement in their last 2 years of implementation. …

(b) Please confirm that the interim and final evaluation report will be made public. Please provide the date and internet link where those reports will be publicly available. …

Section D: Reporting and monitoring

To provide the information in this section, please refer to Section 6 (points 464-465) of the CEEAG.

38.Please confirm that the Member State will comply with the requirements for reporting and monitoring provided in Section 6, points 464 and 465, of the CEEAG.

PART III.6.I

Supplementary information sheet for State aid granted under the Guidelines on State aid for climate, environmental protection and energy 2022 (hereafter ‘CEEAG’) - Section 4.7.2 – Aid for environmental protection in the form of reductions in taxes or parafiscal levies

This supplementary information sheet concerns measures covered in Section 4.7.2 of the CEEAG. If the notification includes measures that are covered by more than one section of the CEEAG, please once available also fill in the respective supplementary information sheet that concerns the respective section of the CEEAG.

Section A: Summary of the main characteristics of the notified measure(s)

1.Background and objective(s) of the notified measure(s).

1.1.If not already discussed under section 5.2 of the General Information Form (Part I), please provide the background and the main objective, including any Union targets for environmental protection that the measure is intended to support.

1.2.Please indicate any other objectives pursued by the measure. For any objectives that are not purely environmental, please explain whether they may result in any distortions of competition in the internal market.

2.Entry into force and duration:

2.1.To the extent not already provided under section 5.5 of the General Information Form (Part I), please indicate the date as of which the aid scheme is planned to enter into force;

2.2.Please indicate the duration of the scheme ([^E0460]).

3.Beneficiary(ies)

3.1.If not already provided under section 3 of the General Information Form (Part I), please describe the (potential) beneficiary(ies) of the measure(s);

3.2.Please indicate the location of the beneficiary(ies) (i.e. if only economic entities located in the respective Member State or also in other Member States are eligible to participate in the measure).

3.3.In order to assess the compliance with point 15 of the CEEAG, please specify if aid is granted under the measure(s) in favour of an undertaking (individual or part of a scheme) that is subject to an outstanding recovery order following a previous Commission decision declaring an aid illegal and incompatible with the internal market.

In the affirmative, please provide information on the amount of aid still to be recovered so that the Commission takes account of it in the assessment of the aid measure(s).

4.Please confirm that the measure(s) does not involve aid to activities falling outside the scope of application of the CEEAG (see point 13 of the CEEAG). Otherwise, please provide details.

5.Budget and financing of the measure(s).

5.1.If not already mentioned in the table under section 7.1 of the General Information Form (Part I), please provide the yearly and/or total budget for the whole duration of the measure(s); if the total budget is not known (for instance because it depends on the results of tenders), please indicate an estimated budget, including the assumptions used to calculate the respective estimated budget ([^E0461]).

5.2.if the measure (i.e. the tax/parafiscal reduction) is financed through a levy, please clarify if:

(a) the levy is set by law or any other legislative act; in the affirmative, please provide the legal act, number and date when adopted and entered into force, the internet link to the legal act; …

(b) the levy is imposed equally on domestic and imported products; …

(d) the levy finances fully the measure or only partly. If the levy finances only partly the measure, indicate the other sources of financing of the measure and their respective proportion; …

(e) the levy financing the notified measure also finances other aid measures. If so, indicate the other aid measures financed by the concerned levy. …

Section B: Compatibility assessment of the aid

1.POSITIVE CONDITION: THE AID MUST FACILITATE THE DEVELOPMENT OF AN ECONOMIC ACTIVITY

1.1. Contribution to the development of an economic activity

To provide the information in this section, please refer to section 3.1.1 (points 23-25) and sections 4.7.2.1 (point 310) and 4.7.2.2 (points 311-313) of the CEEAG.

6.Article 107(3), point (c), of the Treaty on the Functioning of the European Union (‘the Treaty’) provides that the Commission may declare compatible ‘aid to facilitate the development of certain economic activities or of certain economic areas, where such aid does not adversely affect trading conditions to an extent contrary to the common interest’. Therefore, compatible aid under that provision of the Treaty must contribute to the development of certain economic activity.

In order to assess compliance with point 23 of the CEEAG, please identify the economic activities that will be facilitated as a result of the aid and how the development of those activities is supported.

7.In order to assess compliance with point 25 of the CEEAG, please ‘describe if and how the aid will contribute to the achievement of objectives of Union climate policy, environmental policy and energy policy and more specifically, the expected benefits of the aid in terms of its material contribution to environmental protection, including climate change mitigation, or the efficient functioning of the internal energy market’.

8.In addition, depending on the Section of the CEAAG under which the supported activities fall, please highlight to what extent the aid relates to the objectives and/or policies described under point 135 of the CEEAG (for Section 4.2), points 160-161 of the CEEAG (for Section 4.3.1), points 190-191 of the CEEAG (for Section 4.3.2), points 217-219 of the CEEAG (for Section 4.4), points 253-254 of the CEEAG (for Section 4.5) or points 276-278 of the CEEAG (for Section 4.6).

9.Pursuant to point 311 of the CEEAG, and depending on the Section of the CEEAG under which the supported activities fall, please provide information on the precise scope and precise supported activities of the aid measure(s) by filling in the following question(s) of the relevant supplementary information sheet. For activities falling under Section:

□ 4.2 (questions 9-12 of the relevant supplementary information sheet)

□ 4.3.1 (question 10 of the relevant supplementary information sheet)

□ 4.3.2 (question 10 of the relevant supplementary information sheet)

□ 4.4 (questions 11-13 of the relevant supplementary information sheet)

□ 4.5 (questions 10-15 of the relevant supplementary information sheet)

□ 4.6 (questions 10-12 of the relevant supplementary information sheet)

10.Please indicate whether the supported activities primarily pursue a decarbonisation objective. If the prevention or reduction of greenhouse gas emissions is the predominant objective of the aid measure, please refer to the supplementary information sheet for Section 4.1 of the CEEAG in line with point 312 of the CEEAG, as such aid is assessed on the basis of Section 4.1 of the CEEAG.

11.Please provide a detailed description of the taxes and/or parafiscal levies that will be reduced (including their purpose, how they are charged across the base, the rate and the entities involved in setting and reviewing the rate as well as in collecting and managing the revenues raised). On this basis, in order to ensure compliance with point 313 of the CEEAG, please demonstrate that the proposed measure does not involve reductions in taxes or levies reflecting the essential costs of providing energy or related services, such as network charges or charges financing capacity mechanisms. In addition, please confirm that the measure does not cover reductions from levies on electricity consumption that finance an energy policy objective.

12.Please describe the eligibility requirements applicable to the beneficiary(ies) (for instance by including any technical, environmental (i.e. permits), financial (i.e. collaterals) or other requirements that the beneficiary(ies) need to comply with).

1.2. Incentive effect

To provide the information in this section, please refer to section 3.1.2 (points 26-32) and section 4.7.2.3 (points 315-316) of the CEEAG.

13.Aid can be considered as facilitating an economic activity only if it has an incentive effect. In order to assess compliance with point 26 of the CEEAG, please explain how the measure(s) ‘induces the beneficiary to change its behaviour, to engage in additional economic activity or in more environmentally-friendly economic activity, which it would not carry out without the aid or would carry out in a restricted or different manner’.

14.Pursuant to point 28 and 315 of the CEEAG:

14.1.Please provide a comprehensive description of the factual scenario expected to result from the aid measure and the likely counterfactual scenario(s) absent the aid measure. ([^E0462]) Where you expect that different categories of beneficiaries may be supported, please ensure that the counterfactual is credible for each of these categories.

Please take into account the requirements regarding the counterfactual included in points 165-169 of the CEEAG (for projects and activities that fall within the scope of Section 4.3.1) and 226-230 of the CEEAG (for projects and activities that fall within the scope of Sections 4.4 and 4.5) and fill in the questions from the respective supplementary information sheet for Sections 4.3.1, 4.4 or 4.5.

14.2.Please briefly explain the rationale for the choice of the likely counterfactual scenario(s), in view of the proposed different categories of beneficiaries, if applicable;

14.3.Please quantify the costs and revenues of factual and counterfactual scenarios and justify the change of behaviour, where relevant for each category of beneficiary, by comparing the profitability of the reference project ([^E0463]) or activity with and without the tax or parafiscal levy reduction ([^E0464]), based on:

(a) the respective reference project, the corresponding counterfactuals and resulting funding gap ([^E0465]); … OR

(b) equivalent data. …

15.In order to assess compliance with point 27 of the CEEAG, please provide information to confirm that the aid does not support the costs of an activity that the aid beneficiary would anyhow carry out and does not compensate for the normal business risk of an economic activity.

16.In order to demonstrate compliance with points 29, 31 and 316 of the CEEAG, please indicate if the project or activity already started prior to a written aid application by the beneficiary to the national authorities.

17.For projects or activities that started before the aid application is submitted, please:

(a) confirm that the measure establishes a right to aid in accordance with objective and non-discriminatory criteria and without further exercise of discretion by the Member States and that the measure has been adopted and is in force before work on the aided project or activity has started; OR

(b) In case the project or activity already started prior to a written aid application and prior to the adoption and/or entry into force of the measure, please confirm that the project or activity was already covered by a previous similar scheme in the form of tax or parafiscal advantages OR

(c) demonstrate that the project or activity falls within one of the exceptional cases provided in point 31 of the CEEAG (b) or (c). …

18.In order to demonstrate compliance with point 30 of the CEEAG, please confirm that the aid application includes at least the applicant’s name, a description of the project or activity, including its location, and the amount of aid needed to carry it out.

19.In order to demonstrate compliance with point 32 of the CEEAG:

(a) Please indicate if there are Union standards ([^E0466]) applicable to the notified measure(s), mandatory national standards that are more stringent or ambitious than the corresponding Union standards, or mandatory national standards adopted in the absence of Union standards. In that context, please provide information to demonstrate the incentive effect. …

(b) In cases where the relevant Union standard has already been adopted but is not yet in force, please demonstrate that the aid has an incentive effect because it incentivises the investment to be implemented and finalised at least 18 months before the standard enters into force. …

(c) For projects and activities that fall within the scope of Section 4.2, please explain whether projects with a payback period ([^E0467]) of less than five years are eligible for aid under the measure(s). In the affirmative, please provide evidence to demonstrate that aid is needed to trigger a change in behaviour, as required by point 142 of the CEEAG. …

1.3. No breach of any relevant provision of Union law

To provide the information in this section, please refer to section 3.1.3 (point 33) of the CEEAG.

20.Please provide information to confirm the compliance with the relevant provisions of EU law, in line with point 33 of the CEEAG.

21.If a levy is used to finance the measure(s), please clarify if the assessment of compliance with Articles 30 and 110 of the Treaty needs to be carried out. In the affirmative, please demonstrate how the measure complies with the provisions of Articles 30 and 110 of the Treaty. In this context, the information submitted under question 5.2 above, where the notified measure(s) is financed through a levy can be referred to.

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