Commission Regulation (EU) 2023/1315 of 23 June 2023 amending Regulation (EU) No 651/2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty and Regulation (EU) 2022/2473 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 (Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 108(4) thereof,

Having regard to Council Regulation (EU) 2015/1588 of 13 July 2015 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to certain categories of horizontal State aid (1), and in particular Article 1(1), points (a) and (b), thereof,

After consulting the Advisory Committee on State aid,

Whereas:

(1) Transparency of State aid is essential for the correct application of Treaty rules and leads to better compliance, greater accountability, peer review and ultimately more effective public spending. Given the importance of transparency and, in particular, to align the publication thresholds in Commission Regulation (EU) No 651/2014 (2) with the new thresholds in all recently revised Commission State aid guidelines and frameworks, the threshold above which the information referred to in Annex III to that Regulation, on individual aid awards, must be published should be set at EUR 100 000. This threshold should be EUR 10 000 for beneficiaries active in primary agricultural production and for beneficiaries active in the fishery and aquaculture sector, other than those to which Section 2a of Regulation (EU) No 651/2014 applies, and EUR 500 000 for aid involved in financial products supported by the InvestEU fund under Section 16 of Regulation (EU) No 651/2014. For individual aid exceeding these thresholds, the information referred to in Annex III to Regulation (EU) No 651/2014 needs to be published within 6 months from the date the aid is granted. For aid not exceeding these thresholds, the publication of the information referred to in Article 9(1), points (a) and (b), of that Regulation can take place at a later point in time.

(2) To provide predictability and legal certainty for the implementation of the amendments to Regulation (EU) No 651/2014 introduced by this Regulation, in particular for State aid measures to support the green and digital transition, it is appropriate to extend the period of application of Regulation (EU) No 651/2014 by 3 years until 31 December 2026.

(3) Where appropriate, adjustments to notification thresholds and aid amounts should be introduced to Sections of Regulation (EU) No 651/2014 under specific review as part of the current amendment, based on an assessment of market developments and the Commission’s case practice. In light of the lengthy period of application of that Regulation since its adoption in 2014, in combination with current high inflation levels, it is appropriate to increase notification thresholds and maximum aid amounts also in Sections of Regulation (EU) No 651/2014 not subject to specific review. In that regard, the Commission considers that a general increase of 10 % of notification thresholds and aid amounts for the remaining Sections of Regulation (EU) No 651/2014 is appropriate and will, therefore, not lead to competition distortions contrary to the common interest.

(4) Following the adoption of the revised guidelines on regional State aid for the period from 1 January 2022 (3), provisions related to regional aid in Regulation (EU) No 651/2014 should be adjusted to ensure consistency between the different sets of rules targeting the same objectives. Chapter III, Section 1, of Regulation (EU) No 651/2014 should also be adjusted to take into account changes in the market and in view of the European Green Deal (4) and the European Climate Law objectives set out in Regulation (EU) 2021/1119 of the European Parliament and of the Council (5). Operating aid to prevent and reduce depopulation should be extended to sparsely populated areas, in order to facilitate better support in areas facing demographic challenges. To facilitate the application of Regulation (EU) No 651/2014 to aided projects below EUR 50 million carried out by small and medium-sized enterprises (‘SMEs’), the notification thresholds should be adjusted accordingly and clarified.

(5) In line with the objectives of the SME Strategy for a sustainable and digital Europe (6), State aid granted for consultancy for SMEs may be granted in the form of vouchers, for instance to promote green consultancy services. Furthermore, when granting State aid, Member States may decide to apply simplified rules to SMEs with a view to reducing the administrative burden and facilitating the participation of SMEs in competitive bidding procedures.

(6) According to the Communication on Shaping Europe’s digital future (7) and the Communication on a European strategy for data (8), there is a need to ensure that digital solutions help Europe to pursue its own way towards a digital transformation that works for the benefit of people through respecting the European values. The New Industrial Strategy for Europe (9) sets out that Europe needs research and technologies and a strong single market which brings down barriers and cuts red tape. It acknowledges that stepping up investment in research, innovation, deployment and up-to-date infrastructure will help develop new production processes and create jobs in the process. In this regard, research projects and innovation support services include also the development or improvement of digital products, processes or services, in any area, technology, industry or sector (including, but not limited to, digital industries, digital infrastructures and technologies, such as super-computing, quantum technologies, block chain technologies, artificial intelligence, cyber security, big data and cloud technologies).

(7) In order to speed up the implementation of certain innovative projects related to projects involving several Member States, it is appropriate to introduce higher notification thresholds and aid intensities for research and development projects delivering cross-border benefits in terms of effective collaborations and knowledge dissemination.

(8) In light of the introduction of dedicated block exemptions for community-led local development (‘CLLD’), designated as LEADER local development under the European Agricultural Fund for Rural Development, and European Innovation Partnership for agricultural productivity and sustainability (‘EIP’) Operational Group projects in Commission Regulation (EU) 2022/2472 (10), it is appropriate to, on the one hand, extend the scope of the current block exemption for CLLD projects under Regulation (EU) No 651/2014 beyond projects designated as LEADER and, on the other hand, to delete the block exemption for EIP projects under Regulation (EU) No 651/2014.

(9) It is appropriate to include in the scope of Regulation (EU) No 651/2014 compatibility conditions for aid to microenterprises in the form of public interventions concerning the supply of electricity, natural gas or heat. Such measures should be in accordance with the applicable provisions of Union law when they qualify as public interventions in price setting. Such measures should not discriminate between suppliers nor microenterprises and should result in a retail price above cost, at a level where effective competition between retailers can occur.

(10) To mitigate the effects of the rise of energy prices following Russia’s war of aggression against Ukraine, Council Regulation (EU) 2022/1854 (11) exceptionally enables Member States to apply, on a temporary basis, measures of public intervention in price setting for the supply of electricity for SMEs, including obligations to supply below cost. Therefore, it is also appropriate to include in the scope of Regulation (EU) No 651/2014 compatibility conditions for aid to SMEs in the form of temporary public interventions concerning the supply of electricity, gas or heat produced from natural gas, to mitigate the impact of price increases following Russia’s war of aggression against Ukraine. Such measures should not discriminate between SMEs or suppliers nor impose unfair costs on them. Suppliers should, therefore, be compensated for costs incured in supplying at regulated prices if the public intervention requires them to supply below cost. In order to avoid that such measures increase demand for electricity, natural gas or heat produced from natural gas or electricity, regulated prices should only cover a limited amount of consumption and should not result in an average price of supplies that is lower than the prices before the agression against Ukraine.

(11) Aid for the construction or upgrade of testing and experimentation infrastructures mainly addresses the market failure stemming from imperfect and asymmetric information or coordination failures. Contrary to research infrastructures, testing and experimentation infrastructures are used predominantly for economic activities and, more specifically, for the provision of services to undertakings. Constructing or upgrading a state of the art testing and experimentation infrastructure involves high up-front investment costs which, together with an uncertain client base, can render access to private financing difficult. Access to publicly funded testing and experimentation infrastructures must be granted on a transparent and non-discriminatory basis and on market terms to several users. To facilitate users’ access to testing and experimentation infrastructures, their user fees can be reduced in accordance with other provisions of Regulation (EU) No 651/2014 or Commission Regulation (EU) No 1407/2013 (12). If those conditions are not respected, the measure may entail State aid to the users of the infrastructure. In such situations, aid to the users or for the construction or upgrade should only be exempted from the notification requirement if the aid to the users is granted in compliance with the applicable State aid rules. Multiple parties may also own and operate a given testing and experimentation infrastructure, and public entities and undertakings may also use the infrastructure collaboratively. Testing and experimentation infrastructures are also known as technology infrastructures.

(12) Aid for innovation clusters aims at tackling market failures linked with coordination problems hampering the development of clusters, or limiting the interactions and knowledge flows within clusters. State aid can either support investment in open and shared infrastructures for innovation clusters, or support the operation of clusters, with a view to enhancing collaboration, networking and learning. Operating aid for innovation clusters should, however, only be allowed for a limited period not exceeding 10 years. To facilitate access to the innovation cluster facilities or participation in the innovation cluster’s activities access can be offered at reduced prices in accordance with other provisions of Regulation (EU) No 651/2014 or Regulation (EU) No 1407/2013.

(13) Aid for innovation activities is mainly targeted at market failures related to positive externalities (knowledge spill-overs), coordination difficulties and, to a lesser extent, asymmetric information. With respect to SMEs, such innovation aid may be awarded for obtaining, validating and defending patents and other intangible assets, for the secondment of highly qualified personnel, and for acquiring innovation advisory and support services, for example those provided by research and knowledge dissemination organisations, research infrastructures, testing and experimentation infrastructures or innovation clusters.

(14) Backhaul networks are a prerequisite for the deployment of both fixed and mobile access networks in areas where there is either no such infrastructure or where no such infrastructure is likely to be developed in the near future. State aid granted to support the deployment of certain performant backhaul networks that benefit both fixed and mobile networks should be considered compatible with the internal market and should be exempted from the notification requirement under certain conditions, in order to help bridge the digital divide in market failure areas, while limiting risks of distorting competition and crowding out private investment.

(15) Further to the adoption of the revised guidelines on State aid to promote risk finance investments (13) for the period as from 2022, provisions related to access to finance for SMEs in Regulation (EU) No 651/2014 should be aligned with the revised guidelines to ensure consistency. SMEs are the backbone of Member States’ economies, both in terms of employment and of economic dynamism and growth, and are therefore also central to the Union’s economic development and resilience as a whole. They bring innovative solutions to address challenges like climate change, inefficient use of resources and loss of social cohesion, and they help spread this innovation supporting the green and digital transition and strengthening the Union’s resilience or technological sovereignty. However, to be able to grow and unleash their full potential, SMEs need access to finance. Therefore, the Commission considers it appropriate to stimulate the creation of an efficient risk finance market, so that SMEs are able to access the necessary funding at each stage of their development. As long as such a market is not yet fully established, aid for access to finance for SMEs and start-ups addresses market failures or other relevant obstacles that prevent them from attracting the financing they require to develop to their full potential. SMEs, especially when they are young, or in new or high-technology sectors, are often unable to demonstrate their credit-worthiness to investors. The evaluation (14) of the relevant rules carried out in 2019 and 2020, has confirmed that those market failures or other relevant obstacles persist, a situation that is likely to be worsened by the COVID-19 pandemic and the consequences of the current political and economic situation in Europe due to the Russian’s war of aggression against Ukraine. To further facilitate the deployment of such aid to ensure SMEs’ growth prospects and the overall resilience of the Union’s economy and to provide more clarity, the structure and scope of the provisions on risk finance should be revised. Projects eligible for support from the Innovation Fund may qualify for a more permissive access to finance for innovative enterprises.

(16) Further to the adoption of the guidelines on State aid for climate, environmental protection and energy (15) applicable as from 27 January 2022, provisions in Regulation (EU) No 651/2014 related to aid in the fields of environmental protection, including climate protection, and energy should be adjusted to ensure consistency between the different sets of rules targeting the same objectives. The scope of Chapter III, Section 7, of Regulation (EU) No 651/2014 should be adjusted to take into account changes in the market and the European Green Deal and the European Climate Law objectives, as well as measures provided for in the Commission’s REPowerEU plan (16) to address the impacts of Russia’s war of aggression against Ukraine and to mitigate any negative effects on the accelerated green transition, including the provisions introduced to amend Regulation (EU) No 651/2014 in 2021 (17). When designing their State aid measures, Member States can combine aid under under different provisions of Regulation (EU) No 651/2014, provided that all the relevant conditions, including those on cumulation, are complied with.

(17) Investment aid aimed at supporting the acquisition or the leasing of zero-emission vehicles or clean vehicles or the retrofitting of vehicles, allowing them to qualify as zero-emission vehicles or clean vehicles, contributes to the shift towards zero-emission mobility and to achieving the ambitious targets of the European Green Deal, mainly the reduction of greenhouse gas emissions in the transport sector. In light of the experience gained by the Commission regarding State aid measures supporting clean mobility, it is appropriate to introduce specific compatibility conditions to ensure that the aid is proportionate and does not unduly distort competition by shifting demand away from cleaner alternatives. The scope of the provisions of Regulation (EU) No 651/2014 concerning investment aid for electric recharging and hydrogen refuelling infrastructure should be enlarged to also cover refuelling infrastructure supplying hydrogen that is not renewable, provided that a clear pathway towards decarbonisation of the hydrogen supplied exists. Moreover, aid for recharging and refuelling infrastructure should also be available for infrastructure that is not publicly accessible.

(18) It is appropriate to include in the scope of Regulation (EU) No 651/2014 specific compatibility conditions for aid for hydrogen across sectors in line with the objectives of the hydrogen strategy for a climate-neutral Europe (18), and for storage.

(19) The provisions of Regulation (EU) No 651/2014 concerning operating aid for the promotion of energy from renewable sources should be expanded to renewable energy communities, in accordance with Directive (EU) 2018/2001 of the European Parliament and of the Council (19). With respect to investment aid, renewable energy communities, along with different types of undertakings, should fall within the scope of Regulation (EU) No 651/2014. In this context, renewable and citizen energy communities as defined in Directive (EU) 2019/944 of the European Parliament and of the Council (20) may qualify as SMEs to the extent that they comply with the requirements laid down in Annex I to Regulation (EU) No 651/2014.

(20) It is appropriate to include in the scope of Regulation (EU) No 651/2014 compatibility conditions for investment aid for the rehabilitation of natural habitats and ecosystems, the protection and restoration of biodiversity and nature-based solutions for climate change adaptation and mitigation in line with the objectives of the Biodiversity Strategy for 2030 (21), the European Climate Law objectives, the EU strategy for adaptation to climate change (22) and the Communication on Sustainable Carbon Cycles (23). Those conditions should be added to the existing provisions concerning aid for the remediation of contaminated sites. Investment aid in those areas should therefore be considered compatible with the internal market and be exempted from the notification requirement of Article 108(3) of the Treaty, under certain conditions. In particular, it is necessary to ensure compliance with the ‘polluter pays principle’, according to which the costs of measures to deal with pollution should be borne by the polluter who causes the pollution.

(21) The provisions of Regulation (EU) No 651/2014 concerning investment aid for waste recycling and re-utilisation should be adapted and expanded to address developments in the market and, in accordance with the Circular Economy Action Plan (24), to reflect the shift towards measures aimed at promoting resource efficiency and supporting the transition towards a circular economy. The replacement of primary raw materials or feedstock with secondary (re-used or recycled) or recovered raw materials or feedstock will reduce pressure on natural resources, create sustainable growth and jobs and will strengthen resilience.

(22) It is necessary to include in the scope of Regulation (EU) No 651/2014 compatibility conditions for aid in the form of environmental tax or levy reductions. Environmental taxes or parafiscal levies are imposed in order to increase the costs of environmentally harmful behaviour, thereby discouraging such behaviour and increasing the level of environmental protection. Where environmental taxes or parafiscal levies could not be enforced without putting the economic activities of certain undertakings at risk, 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. Accordingly, in some circumstances, reductions in environmental taxes or parafiscal levies can indirectly contribute to a higher level of environmental protection.

(23) It is appropriate to apply the same conditions for aid in the form of reductions and exemptions in environmental taxes across all economic sectors unless special rules apply. Therefore, aid in the form of tax reductions for inland fishing and piscicultural works adopted by Member States pursuant to Article 15(1), point (f), and Article 15(3) of Council Directive 2003/96/EC (25) should fall within the scope of Regulation (EU) No 651/2014 from 1 July 2023, as Commission Regulation (EU) 2022/2473 (26) will no longer apply to them.

(24) With regard to investment aid for district heating and/or cooling systems, the compatibility conditions laid down in Article 46 of Regulation (EU) No 651/2014 on support for investments in district heating and/or cooling systems that are based on fossil fuels, notably on natural gas, as well as investments in or upgrades to distribution networks, should be adjusted to take into account the European Green Deal and the European Climate Law objectives, and in particular the Sustainable Europe Investment Plan (27).

(25) With regard to investments in energy infrastructure, the scope of Regulation (EU) No 651/2014 should include block exemptions for supporting investments not located in assisted areas. Furthermore, the compatibility conditions of that Regulation on support for energy infrastructure investments, for natural gas, need to be adjusted to take into account the European Green Deal objectives and to ensure compliance with the 2030 and 2050 climate targets.

(26) Given the specificities of funding for projects in the defence industry, where demand comes almost exclusively from Member States, which also control all acquisition of defence-related products and technologies, including exports, the functioning of the defence sector is unique and does not follow the conventional rules and business models that govern more traditional markets. In view of the sector specificities and of the rules under the European Defence Fund established by Regulation (EU) 2021/697 of the European Parliament and of the Council (28) and the European Defence Industrial Development Programme established by Regulation (EU) 2018/1092 of the European Parliament and of the Council (29), where maximum funding rates are set not to limit the overall public funding but to attract co-funding from Member States, the financial contributions made by Member States to those co-funded projects should be considered, under certain conditions, compatible with the internal market and exempted from the notification requirement. In particular, such co-funding can be declared compatible beyond the possibilities of the general provisions on aid for research and development projects, provided that beneficiaries pay a market price for any use for non-defence applications of the intellectual property rights or prototypes resulting from the project. In such situations it should, in addition, not be necessary to reassess eligibility conditions already assessed at trans-national level in accordance with the European Defence Fund or the European Defence Industrial Development Programme rules by the Commission assisted by independent experts prior to a research and development project's selection. Finally, Article 8 of Regulation (EU) No 651/2014 should be amended to allow for combinations of Union centrally managed funding and State aid of up to the total project costs.

(27) Regulations (EU) No 651/2014 and (EU) 2022/2473 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EU) No 651/2014 is amended as follows:

(6) in Article 7, paragraph 1 is replaced by the following: “1.   For the purposes of calculating aid intensity and eligible costs, all figures used shall be taken before any deduction of tax or other charge. Value added tax charged on eligible costs or expenses that is refundable under the applicable national tax law shall, however, not be taken into account for calculating aid intensity and eligible costs. The eligible costs shall be supported by documentary evidence which shall be clear, specific and contemporary. The amounts of eligible costs may be calculated in accordance with simplified cost options, provided that an operation is at least partly financed through a Union fund that allows the use of simplified cost options and that the category of costs is eligible according to the relevant exemption provision. In such case, the simplified cost options provided in the relevant rules governing the Union fund are applicable. In addition, for projects implemented in line with Recovery and Resilience Plans as approved by the Council under Regulation (EU) 2021/241 of the European Parliament and of the Council(35), the amounts of eligible costs may also be calculated in accordance with simplified cost options, provided that the simplified cost options set out in Regulation (EU) No 1303/2013 or Regulation (EU) 2021/1060 are used. In addition, for aid under Articles 25a and 25b, indirect costs can be calculated in accordance with the rules laid down in the respective paragraph 3 of Articles 25a and 25b. (35)  Regulation (EU) 2021/241 of the European Parliament and of the Council of 12 February 2021 establishing the Recovery and Resilience Facility (OJ L 57, 18.2.2021, p. 17).”;"

(9) in Article 11(1) the last sentence is replaced by the following: “The first subparagraph shall not apply in respect of aid granted to European Territorial Cooperation projects referred to in Article 20a, as well as to community-led local development (‘CLLD’) projects as referred to in Article 19b.”;

(17) in Article 20a, paragraph 2 is replaced by the following: “2.   The total amount of aid under this Article granted to an undertaking per project shall not exceed EUR 22 000.”

(21) in Article 23(2), the second subparagraph is replaced by the following: “The aid measure may take the form of tax incentives to independent private investors that are natural persons in respect of their risk finance investments made through an alternative trading platform into undertakings eligible under the conditions laid down in Article 21a(2) and (5).”;

(24) the following Article 25e is inserted: “Article 25e Aid involved in the co-funding of projects supported by the European Defence Fund or the European Defence Industrial Development Programme

(32) Article 37 is deleted;

(35) the following Article 38b is inserted: “Article 38b Aid for the facilitation of energy performance contracting

(37) Article 40 is deleted;

(42) the following Article 44a is inserted: “Article 44a Aid in the form of reductions in environmental taxes or parafiscal levies

(45) Articles 48 and 49 are replaced by the following: “Article 48 Investment aid for energy infrastructure

Article 49

Aid for studies and consultancy services on environmental protection and energy matters

(49) in Article 53, paragraph 8 is replaced by the following: “8.   For aid not exceeding EUR 2.2 million, the maximum amount of aid may be set at 80 % of eligible costs, as an alternative to application of the method referred to in paragraphs 6 and 7.”

(50) in Article 55, paragraph 12 is replaced by the following: “12.   For aid not exceeding EUR 2.2 million, the maximum amount of aid may be set at 80 % of eligible costs, as an alternative to application of the method referred to in paragraphs 10 and 11.”

(55) in Article 56f, paragraph 3 is replaced by the following: “3.   The nominal amount of total financing provided to each final beneficiary through all commercial financial intermediaries shall not exceed EUR 8.25 million.”

(56) in Article 58, paragraphs 3a and 4 are replaced by the following: “3a.   Any individual aid granted between 1 July 2014 and [date of entry into force of this amendment] in accordance with the provisions of this Regulation as applicable at the time of granting the aid shall be compatible with the internal market and exempted from the notification requirement of Article 108(3) of the Treaty. Any individual aid granted before 1 July 2014 in accordance with the provisions of this Regulation, with the exception of Article 9, as applicable either before or after 10 July 2017, before or after 3 August 2021, or before or after [date of entry into force of this amendment] shall be compatible with the internal market and exempted from the notification requirement of Article 108(3) of the Treaty.

(57) in Article 59, the second subparagraph is replaced by the following: “It shall apply until 31 December 2026.”;

(58) in Annex II, Part II is replaced by the text set out in the Annex to this Regulation.

Article 2

In Article 56 of Regulation (EU) 2022/2473 the following paragraph 3 is added:

“3.   This Article shall apply until 30 June 2023.”.

Article 3

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

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

Done at Brussels, 23 June 2023.

For the Commission The President Ursula VON DER LEYEN

(1) OJ L 248, 24.9.2015, p. 1.

(2) 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).

(3) Communication from the Commission, ‘Guidelines on regional State aid’ (OJ C 153, 29.4.2021, p. 1).

(4) Communication from the Commission to the European Parliament, the European Council, the Council, the European Social and Economic Committee and the Committee of the Regions, ‘The European Green Deal’, COM(2019) 640 final.

(5) Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (‘European Climate Law’) (OJ L 243, 9.7.2021, p. 1).

(6) Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions, ‘An SME Strategy for a sustainable and digital Europe’, COM(2020) 103 final.

(7) Communication from the Commission to the European Parliament, the Council, the European Social and Economic Committee and the Committee of the Regions, ‘Shaping Europe's digital future’, COM(2020) 67 final.

(8) Communication from the Commission to the European Parliament, the European Council, the Council, the European Social and Economic Committee and the Committee of the Regions, ‘A European strategy for data’, COM(2020) 66 final.

(9) Communication from the Commission to the European Parliament, the Council, the European Social and Economic Committee and the Committee of the Regions, ‘A New Industrial Strategy for Europe’, COM(2020) 102 final.

(10) 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 on the Functioning of the European Union (OJ L 327, 21.12.2022, p. 1).

(11) Council Regulation (EU) 2022/1854 of 6 October 2022 on an emergency intervention to address high energy prices (OJ L 261I , 7.10.2022, p. 1).

(12) Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid (OJ L 352, 24.12.2013, p. 1).

(13) Communication from the Commission - Guidelines on State aid to promote risk finance investments (OJ C 508, 16.12.2021, p. 1).

(14) Commission Staff Working Document on the Fitness Check of the 2012 State aid modernisation package, railways guidelines and short-term export credit insurance (SWD/2020/0257 final).

(15) Communication from the Commission – Guidelines on State aid for climate, environmental protection and energy 2022 (OJ C 80, 18.2.2022, p. 1).

(16) Communication from the Commission to the European Parliament, the European Council, the Council, the European Social and Economic Committee and the Committee of the Regions, ‘REPowerEU Plan’, COM/2022/230 final.

(17) Commission Regulation (EU) 2021/1237 of 23 July 2021 amending Regulation (EU) No 651/2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty (OJ L 270, 29.7.2021, p. 39).

(18) Communication from the Commission to the European Parliament, the European Council, the Council, the European Social and Economic Committee and the Committee of the Regions, ‘A hydrogen strategy for a climate-neutral Europe’, COM(2020) 301 final.

(19) Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (OJ L 328, 21.12.2018, p. 82).

(20) Directive (EU) 2019/944 of the European Parliament and of the Council of 5 June 2019 on common rules for the internal market for electricity and amending Directive 2012/27/EU (OJ L 158, 14.06.2019, p. 125).

(21) Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions ‘EU biodiversity Strategy for 2030 bringing nature back into our lives’, COM/2020/380 final.

(22) Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions, Forging a climate-resilient Europe – the new EU Strategy on Adaptation to Climate Change, COM/2021/82 final.

(23) Communication from the Commission to the European Parliament and the Council, Sustainable Carbon Cycles, COM(2021) 800 final.

(24) Commission Communication – A new Circular Economy Action Plan For a cleaner and more competitive Europe, COM/2020/98 final.

(25) 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).

(26) 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).

(27) Commission Communication - Sustainable Europe Investment Plan European Green Deal Investment Plan, COM(2020) 21 final.

(28) Regulation (EU) 2021/697 of the European Parliament and of the Council of 29 April 2021 establishing the European Defence Fund and repealing Regulation (EU) 2018/1092 (OJ L 170, 12.5.2021, p. 149).

(29) Regulation (EU) 2018/1092 of the European Parliament and of the Council of 18 July 2018 establishing the European Defence Industrial Development Programme aiming at supporting the competitiveness and innovation capacity of the Union's defence industry (OJ L 200, 7.8.2018, p. 30).