Commission Implementing Regulation (EU) 2025/905 of 12 May 2025 amending Regulation (EC) No 794/2004 as regards an internal review mechanism to follow up on the findings of the Aarhus Convention Compliance Committee in case ACCC/C/2015/128 and other procedural updates

Type Implementing Regulation
Publication 2025-06-13
State In force
Text As published
Department European Commission, COMP
Source EUR-Lex
articles 2

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

Reform history JSON API
Image omitted; see official source Official Journal of the European Union EN L series
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2025/905 13.6.2025

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) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union 1, and in particular Article 33 thereof,

After consulting the Advisory Committee on State Aid,

Whereas:

  • (1) The Union is party to the United Nations Economic Commission for Europe (UNECE) Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters (‘the Aarhus Convention’). The Aarhus Convention is implemented in the Union by Regulation (EC) No 1367/2006 of the European Parliament and of the Council 2.
  • (2) Article 2(2), point (a) of Regulation (EC) No 1367/2006 excludes administrative acts, within the meaning of Article 2(1), point (g), adopted by the Commission in the field of competition from the scope of Regulation (EC) No 1367/2006. Commission decisions on State aid concerned by the procedure laid down in Article 108(2) of the Treaty cannot be subject to a request for review by members of the public as provided by Article 10 of Regulation (EC) No 1367/2006.
  • (3) The Aarhus Convention Compliance Committee (the ‘ACCC’) in case ACCC/C/2015/128 3, found the Union to be in breach of the Aarhus Convention for failing to provide members of the public access to administrative or judicial procedures to challenge decisions on State aid measures taken by the Commission pursuant to Article 108(2) of the Treaty which contravene Union law relating to the environment.
  • (4) The Union should take steps to address the findings of the ACCC by setting up an internal review mechanism. That mechanism should apply to State aid decisions closing the formal investigation procedure under Article 108(2) of the Treaty, adopted by the Commission pursuant to Article 9(3) and (4) of Regulation (EU) 2015/1589, having as legal basis Article 107(3), point (a), first part of point (b) (aid to promote the execution of an important project of common European interest), points (c), (d) and (e) of the Treaty, Article 93 of the Treaty, and Article 106(2) of the Treaty. In this context, the notifying Member State should confirm that neither the activity subject to State aid, nor any aspects of the notified State aid measure indissolubly linked to the object of the aid contravene Union environmental law 4. That confirmation should be given in the form set out in Part I, point 6.8 of Annex I to Commission Regulation (EC) No 794/2004 5. If the State aid measure is contrary to Union law, and provided the relevant requirements set out in the case-law are met 6, the Commission cannot authorise the aid.
  • (5) In order to allow Member States to adapt to the new requirements stemming from this new internal review mechanism, the obligation for Member States to confirm in their notification the absence of a breach of Union environmental law should only apply as from two months following the publication of this Regulation in the Official Journal of the European Union.
  • (6) The arrangements for the internal review procedure are detailed in the Communication from the Commission concerning the Code of Best Practices for the conduct of State aid control procedures 7.
  • (7) In accordance with Article 4(1) of Regulation (EC) No 794/2004, an increase up to 20 % of the original budget of an aid scheme should not be considered as alteration of existing aid. In the interest of legal certainty, it is appropriate to clarify that Article 4(1) of that Regulation applies only to authorised aid schemes or aid schemes deemed compatible under Regulation (EU) No 651/2014 8, since other types of existing aid, such as pre-accession aid, might not have an authorised original budget.
  • (8) The Commission should amend its notification forms, following the adoption of updated State aid regulations, guidelines and frameworks concerning regional aid 9, research, development and innovation 10, broadband 11, climate, environmental protection and energy 12, risk finance 13, aid for agriculture 14 and fisheries 15 as well as extending the State aid guidelines on aviation 16. Given those changes, the State aid notification form and information sheets set out in Regulation (EC) No 794/2004 should be amended to reflect the changes and to ensure that the Commission receives all the information it needs to carry out its assessment under the amended State aid rules.
  • (9) The Commission’s practice has evolved in terms of using electronic notification systems and annual reporting formats. Article 3(3) and Article 5(1) of Commission Regulation (EC) No 794/2004 should therefore be amended to ensure the Commission receives all the information it needs to carry out its assessment under the State aid rules.
  • (10) The Commission’s practice as regards reporting in the agriculture and fisheries sectors needs to be amended, in line with the general reporting rules. Member States should therefore submit their reports also in the agriculture and fisheries sectors in accordance with Annex III to Regulation (EC) No 794/2004, pursuant to Article 5(1) of that Regulation.
  • (11) The case law of the Union Courts has further clarified the notion of ‘interested party’ under Article 1, point (h), of Regulation (EU) 2015/1589 17. The complaint form set out in Annex IV to Regulation (EC) No 794/2004 should therefore be amended.
  • (12) Regulation (EC) No 794/2004 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EC) No 794/2004 is amended as follows:

  • (1) in Article 1, the words ‘Regulation (EC) No 659/1999’ are replaced by the words ‘Regulation (EU) 2015/1589’;
  • (2) in Article 2, the words ‘Regulation (EC) No 659/1999’ are replaced by the words ‘Regulation (EU) 2015/1589’;
  • (3) in Article 3, paragraph 3 is replaced by the following:

‘3.   Notifications shall be sent electronically, via the electronic application designated by the Commission.

All correspondence in connection with a notification shall be sent electronically via the secured electronic system designated by the Commission.’

;

  • (4) in Article 4, paragraph 1 is amended as follows:
  • (a) in the first sentence, the words ‘Regulation (EC) No 659/1999’ are replaced by the words ‘Regulation (EU) 2015/1589’;
  • (b) the second sentence is replaced by the following:

‘However an increase in the original budget of an existing aid that is authorised or deemed compatible under Regulation (EU) No 651/2014 by up to 20 % shall not be considered an alteration to existing aid.’;

  • (5) in Article 5, paragraph 1 is replaced by the following:

‘1.   Without prejudice to any additional specific reporting requirements laid down in a conditional decision adopted pursuant to Article 9(4) of Regulation (EU) 2015/1589, or to the observance of any undertakings provided by the Member State concerned in connection with a decision to approve aid, Member States shall compile annual reports on existing aid schemes and individual aid in respect of each whole or part calendar year during which the scheme applies, using the standardised reporting format set out in Annex III.’

;

  • (6) in Article 7, the words ‘Article 88(3) of the Treaty’ are replaced by the words ‘Article 108(3) of the Treaty’ and the words ‘Council Regulation (EC) No 659/1999’ are replaced by the words ‘Regulation (EU) 2015/1589’;
  • (7) Article 8 is amended as follows:
  • (a) in paragraph 1, the words ‘Regulation (EC) No 659/1999’ are replaced by the words ‘Regulation (EU) 2015/1589’;
  • (b) in paragraph 5, the words ‘Regulation (EC) No 659/1999’ are replaced by ‘Regulation (EU) 2015/1589’;
  • (c) in paragraph 5a, the words ‘Article 6a(6) of Regulation (EC) No 659/1999’ are replaced by the words ‘Article 7(6) of Regulation (EU) 2015/1589’;
  • (d) in paragraph 5b, the words ‘Article 6a(7) of Regulation (EC) No 659/1999’ are replaced by the words ‘Article 7(7) of Regulation (EU) 2015/1589’;
  • (8) in Article 9(1), the words ‘Article 88(3) of the Treaty’ are replaced by the words ‘Article 108(3) of the Treaty’;
  • (9) in Article 11a(1), the words ‘Articles 10(1) and 20(2) of Regulation (EC) No 659/1999’ are replaced by the words ‘Articles 12(1) and 24(2) of Regulation (EU) 2015/1589’;
  • (10) in Article 11b, the words ‘Regulation (EC) No 659/1999’ are replaced by the words ‘Regulation (EU) 2015/1589’;
  • (11) Annex I is amended in accordance with Annex I to this Regulation;
  • (12) Annexes III.A, III.B and III.C are deleted;
  • (13) Annex III as set out in Annex II to this Regulation is inserted;
  • (14) Annex IV is replaced by the text in Annex III to this Regulation;
  • (15) Annex V as set out in Annex IV to this Regulation is added.

Article 2

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

Part I, point 6.8 of Annex I to Regulation (EC) No 794/2004 as amended in accordance with Article 1, point 11 of this Regulation shall apply from 13 August 2025.

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

Done at Brussels, 12 May 2025.

For the Commission

The President

Ursula VON DER LEYEN

2

Regulation (EC) No 1367/2006 of the European Parliament and of the Council of 6 September 2006 on the application of the provisions of the Aarhus Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters to Community institutions and bodies (OJ L 264, 25.9.2006, p. 13, ELI: http://data.europa.eu/eli/reg/2006/1367/oj).

3

For the findings and related case information, see https://unece.org/env/pp/cc/accc.c.2015.128_european-union.

4

Ex multis judgment of 22 March 1977, Iannelli & Volpi, 74/76, ECLI:EU:C:1977:51, paragraph 14: ‘Those aspects of aid which contravene specific provisions of the Treaty … may be so indissolubly linked to the object of the aid that it is impossible to evaluate them separately so that their effect on compatibility or incompatibility of the aid viewed as a whole must therefore of necessity be determined in the light of the procedure prescribed in Article 93’.

5

Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EU) 2015/1589 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ L 140, 30.4.2004, p. 1, ELI: http://data.europa.eu/eli/reg/2004/794/oj).

6

Judgment of 15 June 1993, Matra v Commission C-225/91, ECLI:EU:C:1993:239, paragraph 41, Judgment of 22 March 1977, Iannelli & Volpi, 74/76, ECLI:EU:C:1977:51, paragraph 14, Judgment of 31 January 2023, Commission v Braesch and Others, C-284/21 P, ECLI:EU:C:2023:58, paragraphs 96 to 99.

7

Communication from the Commission – Code of Best Practices for the conduct of State aid control procedures (OJ C, C/2025/2810, 13.6.2025, ELI: http://data.europa.eu/eli/C/2025/2810/oj).

8

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

9

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

10

Communication from the Commission – Framework for State aid for research and development and innovation (OJ C 414, 28.10.2022, p. 1).

11

Communication from the Commission – Guidelines on State aid for broadband networks (OJ C 36, 31.1.2023, p. 1).

12

Communication from the Commission – Guidelines on State aid for climate, environmental protection and energy 2022 (OJ C 80, 18.2.2022, 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 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, ELI: http://data.europa.eu/eli/reg/2022/2472/oj) and Communication from the Commission – Guidelines for State aid in the agricultural and forestry sectors and in rural areas (OJ C 485, 21.12.2022, p. 1).

15

Commission Regulation (EU) 2022/2473 of 14 December 2022 declaring certain categories of aid to undertakings active in the production, processing and marketing of fishery and aquaculture products compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union (OJ L 327, 21.12.2022, p. 82, ELI: http://data.europa.eu/eli/reg/2022/2473/oj) and Communication from the Commission – Guidelines for State aid in the fishery and aquaculture sector (OJ C 107, 23.3.2023, p. 1).

16

Communication from the Commission extending the transitional period provided for in the Guidelines on State aid to airports and airlines concerning regional airports (OJ C 244, 11.7.2023, p. 1).

17

Judgments of 2 September 2021, Ja zum Nürburgring v Commission, C-647/19 P, ECLI:EU:C:2021:666, paragraphs 56 and 57; of 31 January 2023, European Commission v Anthony Braesch and Others, C-284/21 P, ECLI:EU:C:2023:58, paragraphs 59 and 60; of 5 September 2024, Penya Barça Lyon (PBL) and Issam Abdelmouine v European Commission, C-224/23 P, ECLI:EU:C:2024:682, paragraphs 59 to 72.

ANNEX I

Annex I to Regulation (EC) No 794/2004 is amended as follows:

  • (1) Part I is replaced by the following:

‘PART I.

GENERAL INFORMATION

1. STATUS OF THE NOTIFICATION Does the information transmitted on this form concern: (a) ☐a pre-notification? If so, you may not need to complete the entire form at this stage but to agree with the Commission services which information is required for a preliminary assessment of the proposed measure. (b) ☐a notification pursuant to Article 108(3) of the Treaty on the Functioning of the European Union (‘the Treaty’)? (c) ☐a simplified notification under Article 4(2) of Regulation (EC) No 794/2004 [^ntr1-L_202500905EN.000501-E0001]? If so, please complete only the Simplified Notification Form in Annex II. (d) ☐a measure which does not constitute State aid within the meaning of Article 107(1) of the Treaty but is notified to the Commission for reasons of legal certainty? If you have selected point (d) above, please indicate below why the notifying Member State considers that the measure does not constitute State aid within the meaning of Article 107(1) of the Treaty. Please provide a full assessment of the measure in light of each of following four criteria, stressing in particular the criteria that you consider not to be met in the planned measure: Does the notified measure imply a transfer of public resources or is it imputable to the State? … Does the notified measure confer an advantage upon undertakings? … Is the measure discretionary, available only to a limited number of undertakings, in a limited number of sectors of the economy or does it entail any territorial restrictions? … Does the measure affect competition on the internal market or threaten to distort intra-Union trade? …
2. IDENTIFICATION OF THE AID GRANTOR Member State concerned: … Region(s) of the Member State concerned (at NUTS level 2); include information on their regional aid status: … Contact person(s): Name: … E-mail(s): … Please indicate the name, the address (including web address) and the e-mail contact of the granting authority: Name: … Address: … Web address: … E-mail: … Contact person at the Permanent Representation Name: … Phone(s): … E-mail: … If you would like a copy of the official correspondence sent by the Commission to the Member State to be forwarded to other national authorities, please indicate here their name, address (including their web address) and e-mail contact: Name: … Address: … Web address: … E-mail: …
3. BENEFICIARIES
3.1. Location of the beneficiary(ies) (a) ☐in (an) unassisted region(s): … (b) ☐in region(s) eligible for assistance under Article 107(3), point (a), of the Treaty (specify the region(s) at NUTS level 2): … (c) ☐in region(s) eligible for assistance under Article 107(3), point (c), of the Treaty (specify the region(s) at NUTS level 3 or lower): …
3.2. If applicable, location of the project(s) (a) ☐in (an) unassisted region(s): … (b) ☐in region(s) eligible for assistance under Article 107(3), point (a), of the Treaty (specify the region(s) at NUTS level 2): … (c) ☐in region(s) eligible for assistance under Article 107(3), point (c), of the Treaty (specify the region(s) at NUTS level 3 or lower): …
3.3. Sector(s) affected by the aid measure (i.e. in which the aid beneficiaries are active): (a) ☐Open to all sectors (b) ☐Sector specific. If so, please specify the sector(s) at NACE group level [^ntr2-L_202500905EN.000501-E0002]: …
3.4. In the case of an aid scheme, please specify:
3.4.1. Type of beneficiaries: (a) ☐large enterprises (b) ☐small and medium-sized enterprises (SMEs) (c) ☐medium-sized enterprises (d) ☐small enterprises (e) ☐micro enterprises
3.4.2. Estimated number of beneficiaries: (a) ☐under 10 (b) ☐from 11 to 50 (c) ☐from 51 to 100 (d) ☐from 101 to 500 (e) ☐from 501 to 1 000 (f) ☐over 1 000
3.5. In the case of individual aid, either granted within the scope of a scheme or as ad hoc aid, please specify:
3.5.1. Name of the beneficiary(ies): …
3.5.2. Type of beneficiary(ies): … ☐ SME Number of employees: … Annual turnover (full amount in national currency, in the last financial year): … Annual balance-sheet total (full amount in national currency, in the last financial year): … Existence of linked enterprise or partner enterprises (please attach a declaration referred to in Article 3(5) of the Annex to Commission Recommendation 2003/361/EC [^ntr3-L_202500905EN.000501-E0003] attesting to either the autonomous, linked or partner status of the beneficiary undertaking [^ntr4-L_202500905EN.000501-E0004]): … ☐ Large enterprise
3.6. Is the beneficiary(ies) an undertaking in difficulty [^ntr5-L_202500905EN.000501-E0005] ? ☐yes ☐no
3.7. Outstanding recovery orders
3.7.1. In the case of individual aid: The authorities of the Member State commit to suspend the award and/or payment of the notified aid if the beneficiary still has at its disposal earlier unlawful aid that was declared incompatible by a Commission Decision (either as individual aid or aid under an aid scheme being declared incompatible), until that beneficiary has reimbursed or paid into a blocked account the total amount of unlawful and incompatible aid and the corresponding recovery interest. ☐yes ☐no Please provide the reference to the national legal basis concerning this point: …
3.7.2. In the case of aid schemes: The authorities of the Member State commit to suspend the award and/or payment of any aid under the notified aid scheme to any undertaking that has benefited from earlier unlawful aid declared incompatible by a Commission Decision (either as an individual aid or an aid under an aid scheme being declared incompatible), until that undertaking has reimbursed or paid into a blocked account the total amount of unlawful and incompatible aid and the corresponding recovery interest. ☐yes ☐no Please provide the reference to the national legal basis concerning this point: …
4. NATIONAL LEGAL BASIS
4.1. Please provide the national legal basis of the aid measure including the implementing provisions and their respective sources: National legal basis: … Implementing provisions (where applicable): … References (where applicable): …
4.2. Please enclose with this notification one of the following: (a) ☐a copy of the relevant extracts of the final text(s) of the legal basis (together with a web address which provides direct access to it, if available) (b) ☐a copy of the relevant extracts of the draft text(s) of the legal basis (together with a web address which provides direct access, if available)
4.3. In case of a final text, does the final text contain a stand-still clause whereby the aid granting body can only grant the aid after the Commission has authorised the aid? ☐ Yes ☐ No: has a provision been included to that effect in the draft text? ☐ Yes ☐ No: please explain why such a provision was not included in the text of the legal basis. …
4.4. Where the text of the legal basis contains a stand-still clause, please indicate whether the date of granting of the aid will be: ☐ the date of the approval by the Commission ☐ the date of the commitment of the national authorities to grant the aid, subject to the approval of the Commission …
5. IDENTIFICATION OF THE AID, OBJECTIVE AND DURATION
5.1. Title of the aid measure (or name of the beneficiary of the individual aid) …
5.2. Brief description of the objective of the aid: …
5.3. Type of aid
5.3.1. Does the notification relate to an aid scheme? ☐ No ☐ Yes: Does the scheme amend an existing aid scheme? ☐ No ☐ Yes: Are the conditions laid down for the simplified notification procedure pursuant to Article 4(2) of Regulation (EC) No 794/2004 fulfilled? ☐ Yes: Please use and complete the Simplified Notification Form (see Annex II). ☐ No: Continue with this form, and specify whether the original scheme which is being amended was notified to the Commission ☐ Yes: please specify: — Aid number [^ntr6-L_202500905EN.000501-E0006]: … — Date of Commission approval (reference of the letter of the Commission) if relevant or exemption number: … — Duration of the original scheme: … — Please specify which conditions are being amended in relation to the original scheme and why: … ☐ No: please specify when the scheme was implemented: …
5.3.2. Does the notification relate to individual aid [^ntr7-L_202500905EN.000501-E0007] ? ☐ No ☐ Yes: please indicate whether: ☐ the aid is based on an approved / block-exempted scheme which should be individually notified. Please provide the reference to the approved scheme or to the exempted scheme: Title: … Aid number [^ntr8-L_202500905EN.000501-E0008]: … Letter of Commission approval (where applicable): … ☐ individual aid is not based on a scheme
5.3.3. Does the system of financing form an integral part of the aid measure (for example, by applying parafiscal levies in order to raise the necessary funds to allow for the aid to be granted)? ☐ No ☐ Yes: if yes, the system of financing should be notified as well.
5.4. Duration ☐ Scheme Indicate the planned last date until which individual aid may be granted under the scheme. If the duration exceeds 6 years please indicate why a longer period is indispensable to achieve the objectives of the aid scheme. … ☐ Individual aid Indicate the planned date when the aid will be granted [^ntr9-L_202500905EN.000501-E0009]: … If the aid will be paid out in instalments, indicate the planned date(s) of each instalment …
5.5. Is the notified measure a reform and/or investment financed under the Recovery and Resilience Facility? ☐yes ☐no
5.6. Does the notified measure concern an investment financed under the scope of the Just Transition Fund? ☐yes ☐noezen nincs mit
6. COMPATIBILITY OF THE AID COMMON ASSESSMENT PRINCIPLES (Sub-sections 6.2 to 6.7 do not apply to aid to the agriculture, fishery and aquaculture sectors [^ntr10-L_202500905EN.000501-E0010])
6.1. Please indicate the primary objective and, where applicable, the secondary objective(s), of common interest to which the aid contributes: Primary objective (please tick only one) Secondary objective[^ntr11-L_202500905EN.000501-E0011] Agriculture; Forestry; Rural areas ☐ ☐ Aid for co-operation in forestry sector ☐ ☐ Aid for co-operation in rural areas ☐ ☐ Aid for disadvantaged workers and/or workers with disabilities ☐ ☐ Aid for knowledge transfer and information actions in the agricultural sector ☐ ☐ Aid for promotion measures in favour of agricultural products ☐ ☐ Airport infrastructure or equipment ☐ ☐ Airport operation ☐ ☐ Broadband infrastructures ☐ ☐ Closure aid ☐ ☐ Compensation of damage caused by natural disasters or exceptional occurrences ☐ ☐ Coordination of transport ☐ ☐ Culture ☐ ☐ Energy ☐ ☐ Energy efficiency ☐ ☐ Energy infrastructures ☐ ☐ Environmental protection ☐ ☐ Execution of an important project of common European interest ☐ ☐ Fisheries and aquaculture ☐ ☐ Heritage conservation ☐ ☐ Promotion of export and internationalisation ☐ ☐ Regional development (including territorial cooperation) ☐ ☐ Remedy for a serious disturbance in the economy ☐ ☐ Renewable energy ☐ ☐ Rescuing undertakings in difficulty ☐ ☐ Research, development and innovation ☐ ☐ Restructuring undertakings in difficulty ☐ ☐ Risk finance ☐ ☐ Sectorial development ☐ ☐ Services of general economic interest (SGEI) ☐ ☐ SMEs ☐ ☐ Social support to individual consumers ☐ ☐ Sport and multifunctional recreational infrastructures ☐ ☐ Training ☐ ☐ Start-up aid to airlines for the development of new routes ☐ ☐
6.2. Please explain the need for State intervention. Please note that the aid must be targeted towards a situation where it can bring about a material improvement which cannot be delivered by the market itself, by remedying a well-defined market failure. …
6.3. Please indicate why the aid is an appropriate instrument to address the objective of common interest as defined in point 6.1. Please note that the aid will not be considered compatible if less distortive measures make it possible to achieve the same positive contribution. …
6.4. Please indicate whether the aid has an incentive effect (that is, when the aid changes the behaviour of an undertaking leading it to engage in additional activity which it would not have engaged in without the aid or would only have engaged in such activity in a restricted or different manner). ☐yes ☐no Please indicate whether activities which started before the submission of an application for aid are eligible. ☐yes ☐no If they are eligible, please explain how the incentive effect requirement is complied with. …
6.5. Please indicate why the aid granted is proportionate insofar as it amounts to the minimum needed to induce investment or activity. …
6.6. Please indicate the possible negative effects of the aid on competition and trade and specify the extent to which they are outweighed by the positive effects. …
6.7. In accordance with the transparency requirements set out in EU State aid Guidelines and Frameworks, please confirm whether the following information will be published in the European Commission’s Transparency Award Module (TAM) [^ntr12-L_202500905EN.000501-E0012] or on a single national or regional website: (i) the full text of the approved aid scheme or the individual aid granting decision and its implementing provisions, or a link to it; (ii) the identity of the granting authority/(ies); (iii) the identity of the individual beneficiary(ies), (iv) the aid instrument [^ntr13-L_202500905EN.000501-E0013] and amount of aid granted to each beneficiary(ies); (v) the objective of the aid, the date of granting, (vi) the type of undertaking (for example SME, large company); (vii) the Commission's aid measure reference number; (viii) the region where the beneficiary is located (at NUTS level 2) and (ix) the principal economic sector of the beneficiary(ies) (at NACE group level) [^ntr14-L_202500905EN.000501-E0014]. ☐yes ☐no
6.7.1. Please provide the address(es) of the website(s) on which the information will be made available: …
6.7.2. If applicable, please provide the address(es) of the central website retrieving information from the regional website(s): …
6.7.3. If the address(es) of the website referred to in point 6.7.2 are not known at the time of the submission of the notification, the Member State must undertake to inform the Commission once those websites are created and the addresses are known.
6.8. For aid notified under Articles 107(3), point (a), first part of point (b) (aid to promote the execution of an important project of common European interest), points (c), (d) and (e) of the Treaty, Article 93 of the Treaty and Article 106(2) of the Treaty, please confirm that, neither the aided activity, nor any aspects of the notified State aid measure that are indissolubly linked to the object of the aid are breaching Union environmental law. ☐yes ☐no
7. AID INSTRUMENT, AID AMOUNT, AID INTENSITY AND MEANS OF FUNDING
7.1. Aid instrument and aid amount Specify the form of the aid and the aid amount [^ntr15-L_202500905EN.000501-E0015] made available to the beneficiary(ies) (where appropriate, for each measure): Aid instrument Aid amount or budget allocation[^ntr16-L_202500905EN.000501-E0016] Overall Annual ☐ Grants (or similar in effect) (a) ☐Direct grant (b) ☐Interest rate subsidy (c) ☐Debt write-off ☐ Loans (or similar in effect) (a) ☐Soft loan (including details of how the loan is secured and its duration) (b) ☐Repayable advances (c) ☐Tax deferral ☐ Guarantee Where appropriate, provide a reference to the Commission decision approving the methodology to calculate the gross grant equivalent and information on the loan or other financial transaction covered by the guarantee, the security required and the premium to be paid, the duration, etc. … ☐ Any form of equity or quasi-equity intervention … ☐ Tax advantage or tax exemption (a) ☐Tax allowance (b) ☐Tax base reduction (c) ☐Tax rate reduction (d) ☐Reduction of social security contributions (e) ☐Other (please specify) … ☐ Other (please specify) … Please indicate the instruments to which it would broadly match as regards its effect … For guarantees, please indicate the maximum amount of loans guaranteed: … For loans, please indicate the maximum (nominal) amount of the loan granted: …
7.2. Description of the aid instrument For each aid instrument chosen from the list in point 7.1, please describe the conditions of application of the aid (such as the tax treatment, whether the aid is awarded automatically based on certain objective criteria or whether there is an element of discretion by the awarding authorities): …
7.3. Source of funding
7.3.1. Specify the financing of the aid: (a) ☐General budget of the State/region/local (b) ☐Through parafiscal charges or taxes affected to a beneficiary. Please provide full details of the charges and the products/activities on which they are levied (specify in particular whether products imported from other Member States are liable to the charges). If applicable, please annex a copy of the legal basis of the financing. (c) ☐Accumulated reserves (d) ☐Public enterprises (e) ☐Structural fund co-financing (f) ☐Other (please specify) …
7.3.2. Is the budget adopted annually? ☐ Yes ☐ No. Please specify what period it covers: …
7.3.3. If the notification concerns changes to an existing scheme, please indicate the budgetary effects for each of the aid instruments of the notified changes to the scheme on the: Overall budget : … Annual budget [^ntr17-L_202500905EN.000501-E0017] : …
7.4. Cumulation Can the aid be cumulated with aid or de minimis aid [^ntr18-L_202500905EN.000501-E0018] received from other local, regional or national aid [^ntr19-L_202500905EN.000501-E0019] to cover the same eligible costs? ☐ Yes. If available, please provide the name, purpose and objective of the aid … Please explain the mechanisms put in place in order to insure that the cumulation rules are respected: … ☐ No
8. EVALUATION ☐ FOR A SCHEME NOTIFIED TO THE COMMISSION PURSUANT TO ARTICLE 108(3) OF THE TREATY: Is the scheme considered for evaluation? ☐ No If the scheme is not considered for evaluation, please explain why you consider the criteria for evaluation not to be fulfilled. … ☐ Yes According to which criteria is the scheme considered for ex post evaluation: (a) ☐A scheme with large aid budget; (b) ☐A scheme containing novel characteristics; (c) ☐A scheme where significant market, technology or regulatory changes can be foreseen; (d) ☐A scheme that you plan for evaluation even if the other criteria referred to in this point do not apply. If any of the criteria referred to in this point are fulfilled, please indicate the period of evaluation and complete the supplementary information sheet for the notification of an evaluation plan in Annex 1, Part III.8 [^ntr20-L_202500905EN.000501-E0020]. … Please indicate whether any ex-post evaluation has already been carried out for a similar scheme (where relevant, with a reference and a link to any relevant websites). … ☐ FOR A SCHEME SUBJECT TO EVALUATION PURSUANT TO ARTICLE 1(2)(A) OF REGULATION (EU) NO 651/2014 (GBER) OR ARTICLE 1(3)(A) OF REGULATION (EU) 2022/2472 (ABER) OR ARTICLE 1(7)(A) OF REGULATION (EU) 2022/2473 (FIBER): Please indicate the SA number of the scheme: … and complete the supplementary information sheet for the notification of an evaluation plan in Annex 1, Part III.8 [^ntr21-L_202500905EN.000501-E0021].
9. REPORTING AND MONITORING In order to enable the Commission to monitor the aid scheme and individual aid, the notifying Member State undertakes to: ☐ Annually submit to the Commission the reports provided for by Article 26 of Council Regulation (EU) 2015/1589 [^ntr22-L_202500905EN.000501-E0022]. ☐ Maintain for at least 10 years from the date of award of the aid (individual aid and aid granted under the scheme) detailed records containing the information and supporting documentation necessary to establish that all compatibility conditions are met, and provide them, on a written request, to the Commission within a period of 20 working days or such longer period as may be fixed in the request. For fiscal aid schemes: ☐ In case of schemes under which fiscal aid is granted automatically based on tax declarations of the beneficiaries, and where there is no ex ante control that all compatibility conditions are met for each beneficiary, the Member State undertakes to put in place an appropriate control mechanism, by which it regularly verifies (for example once per fiscal year), at least ex post and on a sample basis, that all compatibility conditions are met, and to impose sanctions in case of fraud. In order to enable the Commission to monitor fiscal aid schemes, the notifying Member State undertakes to maintain detailed records of the controls for at least 10 years from the date of the controls, and provide them, on a written request, to the Commission within a period of 20 working days or such longer period as may be fixed in the request.
10. CONFIDENTIALITY Does the notification contain confidential information [^ntr23-L_202500905EN.000501-E0023] which should not be disclosed to third parties? ☐ Yes. Please indicate which of the form are confidential and provide reasons for confidentiality. … ☐ No
11. OTHER INFORMATION Where applicable, please indicate any other information relevant for the assessment of the aid. …
12. ATTACHMENTS Please list all documents which are attached to the notification and provide paper copies or internet addresses which allow access to the documents concerned. …
13. DECLARATION I certify that to the best of my knowledge the information provided on this form, annexes and attachments is accurate and complete. Date and place of signature: … Signature: … Name and position of person signing: …
14. SUPPLEMENTARY INFORMATION SHEET 1. Based on the information submitted in the general information form, please select the applicable supplementary information sheet to be completed: (a) Supplementary information sheets on regional aid ☐ investment aid ☐ operating aid ☐ individual aid (b) ☐Supplementary information sheet on research, development and innovation aid (c) Supplementary information sheets on aid for restructuring and rescuing undertakings in difficulty ☐ rescue aid ☐ restructuring aid ☐ aid schemes (d) ☐Supplementary information sheet on audio-visual production aid (e) Supplementary information sheet on aid for broadband aid ☐ for take-up measures ☐ for the deployment of broadband networks (f) Supplementary information sheet on aid for climate, environmental protection and energy ☐ under Section 4.1. of CEEAG ☐ under Section 4.2. of CEEAG ☐ under Section 4.3.1. of CEEAG ☐ under Section 4.4. of CEEAG ☐ under Section 4.5. of CEEAG ☐ under Section 4.6. of CEEAG ☐ under Section 4.7.1. of CEEAG ☐ under Section 4.7.2. of CEEAG ☐ under Section 4.8. of CEEAG ☐ under Section 4.9 of CEEAG ☐ under Section 4.10. of CEEAG ☐ under Section 4.11. of CEEAG (g) ☐Supplementary information sheet on risk finance aid (h) ☐Supplementary information sheet for the notification of an evaluation plan (i) ☐General information sheet for the Guidelines for State aid in in the agriculture and forestry sectors and in rural areas ☐ Supplementary information sheets on aid in the agriculture and forestry sectors and in rural areas (j) Supplementary information sheet on aid to the transport sector: ☐ investment aid to airports ☐ operating aid to airports ☐ start-up aid to airlines ☐ aid of a social character under Article 107(2), point (a), of the Treaty ☐ aid for maritime transport (k) ☐General information sheet for the Guidelines for State aid in the fishery and aquaculture sector ☐ Supplementary information sheets on aid in the fishery and aquaculture sector 2. For aid which is not covered by any supplementary information sheet, please select the relevant provision of the Treaty, guideline or another text applicable to State aid: (a) ☐Short term export credit [^ntr24-L_202500905EN.000501-E0024] (b) ☐Emissions Trading Systems [^ntr25-L_202500905EN.000501-E0025] (c) ☐Banking Communication [^ntr26-L_202500905EN.000501-E0026] (d) ☐Communication on important projects of common European interest [^ntr27-L_202500905EN.000501-E0027] (e) ☐Services of General Economic Interest (Article 106(2) of the Treaty) [^ntr28-L_202500905EN.000501-E0028] (f) ☐Article 93 of the Treaty (g) ☐Article 107(2), point (a), of the Treaty (h) ☐Article 107(2), point (b), of the Treaty (i) ☐Article 107(3), point (a), of the Treaty (j) ☐Article 107(3), point (b), of the Treaty (k) ☐Article 107(3), point (c), of the Treaty (l) ☐Article 107(3), point (d), of the Treaty (m) ☐Other(s), please specify: … Please provide a justification for the compatibility of the aid falling in the categories selected in this point: … For practical reasons, it is recommended to number the documents provided as annexes and to refer to those document numbers in the relevant sections of the supplementary information sheets. ’
  • (2) Part III is amended as follows:
  • (a) Parts III.1.A, III.1.B, III.1.C are replaced by the following:

‘PART III.1.A

SUPPLEMENTARY INFORMATION SHEET ON INDIVIDUAL REGIONAL INVESTMENT AID

This supplementary information sheet is not mandatory. It is, however, recommended that it is completed, in addition to the 'General information' form, for the notification of any individual investment aid covered by the Guidelines on regional State aid applicable as from 1 January 2022 (‘RAG’).  [^ntr29-L_202500905EN.000501-E0029]

1. SCOPE
1.1. Reasons for notifying the measure: ☐ The notification relates to individual aid granted under a scheme and the aid from all sources exceeds the notification threshold. Please provide State aid references of the approved or block-exempted aid schemes concerned: … ☐ The notification relates to individual aid granted outside a scheme (ad hoc aid). ☐ The notification relates to aid granted to a beneficiary that has closed down the same or similar activity [^ntr30-L_202500905EN.000501-E0030] in the EEA two years preceding the date of applying for aid or at the moment of aid application has the intention to close down such an activity within a period of two years after the investment to be subsidised is completed. ☐ Other (Please explain) …
1.2. Scope of the notified aid measure
1.2.1. Please confirm that the beneficiary is not a firm in difficulty [^ntr31-L_202500905EN.000501-E0031] …
1.2.2. Please provide a copy of the application form and the (draft) aid granting agreement.
2. ADDITIONAL INFORMATION ON THE BENEFICIARY, INVESTMENT PROJECT AND AID
2.1. Beneficiary
2.1.1. Please identify the aid recipient(s): …
2.1.2. If the legal identity of the aid recipient is different from the undertaking(s) that finance(s) the project or from the actual beneficiary(ies) of the aid, please describe these differences and identify those other undertakings involved. …
2.1.3. Please give a clear description of the relation between the beneficiary, the group of enterprises it belongs to and other associated enterprises, including joint ventures. …
2.2. The investment project
2.2.1. Please provide the following information on the notified investment project: Date of application for the aid: Date of start of works on the investment project: Date of the start of production: Date on which the full production capacity is reached: Planned completion of the investment project:
2.2.2. If the notification covers an investment in an 'a' area or an investment by an SME [^ntr32-L_202500905EN.000501-E0032] (s) in a 'c' area (paragraph 45 of RAG), please specify the category/categories of initial investment concerned by the notification (paragraph 19(13) of RAG): ☐ the setting-up of a new establishment ☐ the extension of the capacity of an existing establishment ☐ the diversification of the output of an establishment into products not previously produced in the establishment ☐ a fundamental change in the overall production process of the product(s) concerned by the investment in the establishment ☐ an acquisition of assets belonging to an establishment that has closed or would have closed had it not been purchased [^ntr33-L_202500905EN.000501-E0033]
2.2.3. If the notification covers an investment in a 'c' area by a large enterprise, please specify the category/categories of initial investment concerned by the notification (paragraph 19(14) and paragraph 14 of RAG): ☐ the setting-up of a new establishment ☐ the diversification of the activity of an establishment, under the condition that the new activity is not the same or a similar activity to the activity previously performed in the establishment ☐ diversification of the output of an establishment into products not previously produced in the establishment under the 3 cumulative conditions of paragraph 14 of RAG [^ntr34-L_202500905EN.000501-E0034] ☐ fundamental change in the overall production process of the product(s) concerned by the investment in the establishment under the 3 cumulative conditions of paragraph 14 of RAG ☐ an acquisition of assets belonging to an establishment that has closed or would have closed had it not been purchased, under the condition that the new activity to be carried out using the acquired assets is not the same or a similar activity than the activity carried out in the establishment before the acquisition [^ntr35-L_202500905EN.000501-E0035]
2.2.4. Please give a brief description of the investment project which also explains how the project concerned falls within one or more of the categories of initial investment indicated above: …
2.3. Eligible costs calculated on the basis of investment costs
2.3.1. Please provide the following breakdown of the total eligible investment costs in nominal and discounted value: Total eligible cost (nominal)[^ntr36-L_202500905EN.000501-E0036] Total eligible cost (discounted)[^ntr36-L_202500905EN.000501-E0036] Preparatory studies or consultancy costs linked to the investment (SMEs only) Land Buildings Plant/machinery/equipment Intangible assets Total eligible cost
2.3.2. Please confirm that the acquired assets are new (paragraph 27 of RAG) [^ntr37-L_202500905EN.000501-E0037]. …
2.3.3. Please provide evidence to show that in the case of SMEs not more than 50% of the costs of preparatory studies or consultancy costs linked to the investment is included in the eligible cost (paragraph 28 of RAG). …
2.3.4. Please provide evidence to show that for aid awarded to large enterprises for a fundamental change in the production process, the eligible costs exceed the depreciation of the assets linked to the activity to be modernised in the course of the preceding three fiscal years (paragraph 29 of RAG). …
2.3.5. Please provide a reference to the legal basis or explain how it is ensured that for aid awarded for a diversification of an existing establishment, the eligible costs exceed by at least 200 % the book value of the assets that are reused, as registered in the fiscal year preceding the start of works (paragraph 30 of RAG). If appropriate, provide documentation containing the relevant quantitative data. …
2.3.6. In cases involving the lease of tangible assets, please provide a reference to the relevant provisions in the legal basis where it is stipulated that the following conditions are respected (paragraph 31 of RAG) or explain how this is otherwise achieved. — for land and buildings, the lease must continue for at least five years after the expected date of completion of the investment for large enterprises, and three years for SMEs; … — for plant or machinery, the lease must take the form of financial leasing and must contain an obligation for the beneficiary of the aid to purchase the asset at the expiry of the term of the lease. …
2.3.7. Paragraph 32 of RAG provides that in the case of acquisition of an establishment “in principle only the costs of buying the assets from third parties unrelated to the buyer should be taken into consideration. However, if a member of the family of the original owner, or an employee, takes over a small enterprise, the condition that the assets must be bought from third parties unrelated to the buyer does not apply. The transaction must take place under market conditions. If the acquisition of the assets of an establishment is accompanied by an additional investment eligible for regional aid, the eligible costs of that additional investment should be added to the cost of acquisition of the assets of the establishment”. If relevant in the notified case, please explain how these conditions have been complied with, providing relevant supporting documentation. …
2.3.8. If the eligible costs for the investment project include intangible assets, please explain how it is ensured that the conditions set out in paragraphs 33 and 34 of RAG [^ntr38-L_202500905EN.000501-E0038] will be respected. In such cases please provide a precise reference to the relevant provision in the legal basis. …
2.4. Eligible costs calculated on the basis of wage costs
2.4.1. Please: — explain how eligible costs calculated on the basis of wage costs have been established (paragraph 35 of RAG); — explain how the number of jobs created has been calculated with reference to paragraph 19(16) of RAG; — explain how the wage costs of the persons hired have been established with reference to paragraph 19(33) of RAG; and — provide the relevant calculations and documentation supporting the figures. …
2.5. Calculation of discounted eligible costs and the amount of aid
2.5.1. Please fill in the below table with the details of the eligible costs by category of eligible cost to be defrayed over the whole duration of the investment project: Nominal/ discounted N-0[^ntr39-L_202500905EN.000501-E0039] N+1[^ntr39-L_202500905EN.000501-E0039] N+2[^ntr39-L_202500905EN.000501-E0039] N+3[^ntr39-L_202500905EN.000501-E0039] N+X[^ntr39-L_202500905EN.000501-E0039] Total[^ntr39-L_202500905EN.000501-E0039] Preparatory studies etc. (SMEs only) Nominal Discounted Land Nominal Discounted Buildings Nominal Discounted Plant/machinery/ Nominal equipment Discounted Intangible assets Nominal Discounted Wage costs Nominal Discounted Other (please specify) Nominal Discounted Total Nominal Discounted Please indicate the date to which the amounts were discounted, as well as the discount rate used [^ntr40-L_202500905EN.000501-E0040]: …
2.5.2. Please complete the table below with the details of the notified aid (to be) granted for the investment project by reference to the applicable form of aid: Nominal/ discounted N-0[^ntr41-L_202500905EN.000501-E0041] N+1[^ntr41-L_202500905EN.000501-E0041] N+2[^ntr41-L_202500905EN.000501-E0041] N+3[^ntr41-L_202500905EN.000501-E0041] N+X[^ntr41-L_202500905EN.000501-E0041] Total[^ntr41-L_202500905EN.000501-E0041] Grant Nominal Discounted Loan Nominal Discounted Guarantee Nominal Discounted Tax advantage Nominal Discounted … Nominal Discounted … Nominal Discounted Total Nominal Discounted Please indicate the date to which the amounts were discounted, as well as the discount rate used: … For each form of aid mentioned in the table above, please indicate how the grant equivalent is calculated: Soft loan: … Guarantee: … Tax reduction: … Other: …
2.5.3. If any of the aid measures to be granted to the project are not yet defined, please indicate this, and explain how the granting authority will ensure that the applicable maximum aid intensity is respected (paragraphs 93 and 94 of RAG): …
2.5.4. Is the project co-financed by any of the Union Funds implemented under shared management (the “Funds”)? If so, please explain under which programme such funding will be obtained. Please also indicate the amount of funding from the Funds that will be involved. …
2.5.5. If the beneficiary (at group level) has received aid for one (or more) initial investment(s) related to the same or a similar activity started in the same NUTS 3 region in a period of three years before the date of start of works of the notified investment project (paragraph 19(27) of RAG), please provide details of the aid measures for each of the previous aided initial investments (including a short description of the investment project, the date of aid application, the date of the aid award, the date of start of works, the aid amount(s) and the eligible costs [^ntr42-L_202500905EN.000501-E0042]). Eligible investm. cost[^ntr43-L_202500905EN.000501-E0043] Aid amount granted[^ntr43-L_202500905EN.000501-E0043] Date of applic-ation Date of aid granting Date of start of work Short description Aid reference(s) Initial investm. project 1 Initial investm. Project 2 Initial investm. project 3 …
2.5.6. Please confirm that the total amount of aid that will be granted to the initial investment project does not exceed the amount resulting from the ‘maximum aid intensity’ (as defined in paragraph 19(19) of RAG), taking into account the increased aid intensity for SMEs (as determined in paragraph 186 of RAG) and the ‘adjusted aid amount’ (as defined in paragraph 19(3) of RAG), where applicable. Please provide relevant documentation and calculations to support this confirmation. …
2.5.7. Please confirm that neither the approved maximum aid amount in discounted value, nor the approved aid intensity will be exceeded if the amount of eligible costs deviates from the notified amount. ☐ Yes
2.5.8. Where the aid to be granted to the investment project is to be awarded under several regional aid schemes or cumulated with ad hoc aid, please confirm that the maximum permissible aid intensity that may be granted to the project has been calculated in advance by the first granting authority and specify this maximum aid intensity. Please explain how the aid granting authorities will ensure that this maximum aid intensity will be respected (paragraph 99 of RAG).
2.5.9. If the initial investment is linked to a European Territorial Cooperation (ETC) project please explain with reference to the provisions set out in paragraph 100 of RAG how the maximum aid intensity applicable to the project and the different beneficiaries involved is established. …
3. COMPATIBILITY ASSESSMENT OF THE MEASURE
3.1. Contribution to regional development, positive effects and need for State intervention
3.1.1. Please: — indicate the exact location of the aided project (i.e. the locality and the NUTS 2 or 3 region to which the locality belongs); — provide details on its regional aid status in the current regional aid map (i.e. is it in an area eligible for regional aid under Article 107(3), points (a) or (c)); and — provide the maximum aid intensity applicable to large enterprises, …
3.1.2. Please explain how the aid will contribute to regional development and, if applicable, what other positive effects are produced by the aid? [^ntr44-L_202500905EN.000501-E0044] …
3.1.3. If the notification concerns an individual application for aid under a scheme, please explain how the project contributes towards the objective of the scheme and provide relevant supporting documents (paragraph 46 of RAG)? …
3.1.4. If the notification concerns ad hoc aid, please explain how the project contributes towards the development strategy of the area concerned and provide relevant supporting documents (paragraph 53 of RAG)? …
3.1.5. Please explain how the provision requiring that the investment will be maintained in the area concerned for at least five years (three years for SMEs) after its completion is implemented (paragraph 47 of RAG). Please provide the reference to the relevant provision in the legal basis (for example, the aid granting contract). …
3.1.6. In cases where the aid is calculated on the basis of wage costs, please explain how the provision requiring that jobs are created within three years of the investment completion and that each job created by the investment will be maintained within the area for a period of five years (three years for SMEs) from the date the post is first filled in is implemented (paragraph 36 of RAG). Please provide the reference to the relevant provision in the legal basis (for example, the aid granting contract). …
3.1.7. Please provide a reference to the legal basis or demonstrate that the recipient(s) has to make a contribution of at least 25% of the eligible costs, through its own resources or by external financing, in a form that is exempted of any public financial support. [^ntr45-L_202500905EN.000501-E0045] (paragraph 48 of RAG) …
3.1.8. Did you or do you commit to carry out an Environmental Impact Assessment ("EIA") for the investment? (paragraph 49 of RAG)? ☐ Yes ☐ No If no, please explain why it is an EIA is not required for this project …
3.2. Incentive effect of the measure
3.2.1. Please confirm that works on the notified individual investment started only after submission of the application for the aid (paragraph 62 of RAG). Please provide a copy of the aid application sent to the granting authority by the beneficiary and documentary evidence of the date of the start of works. …
3.2.2. Please explain the incentive effect of the aid by describing the counterfactual scenario with reference to one of the two possible scenarios set out in paragraph 59 of RAG. …
3.2.3. If the regional aid is awarded through cohesion policy funds or the EAFRD in ‘a’ areas to investments necessary to achieve standards set by Union law, please explain the following (and provide supporting documentation): — What is the standard concerned? — Why is the investment necessary to achieve the standard? — Why in the absence of the aid it would not be sufficiently profitable for the beneficiary to make the investment in the area concerned (paragraph 61 of RAG) …
3.3. Appropriateness of the measure
3.3.1. If the notification concerns ad hoc aid, please demonstrate how the development of the area concerned is better ensured by such aid than by aid under a scheme or other types of measures (paragraph 83 of RAG): …
3.3.2. If the aid is granted in forms that provide a direct pecuniary advantage [^ntr46-L_202500905EN.000501-E0046], please demonstrate why other potentially less distortive forms of aid such as repayable advances or forms of aid that are based on debt or equity instruments [^ntr47-L_202500905EN.000501-E0047] are not appropriate (paragraph 85 of RAG): …
3.4. Proportionality of the measure
3.4.1. In Scenario 1 cases, please provide the following information (or refer to the relevant parts of the submitted counterfactual) (paragraph 96 of RAG): — the calculation of the investment’s Internal Rate of Return (“IRR”) with and without the aid [^ntr48-L_202500905EN.000501-E0048]: … — information on the relevant benchmarks for the company (for example, normal rates of return required by the beneficiary to undertake similar projects, cost of capital of the company as a whole, relevant industry benchmarks): … — an explanation of why, on the basis of the above, the aid is the minimum necessary to render the project sufficiently profitable: …
3.4.2. In Scenario 2 cases, please provide the following information (or refer to the relevant parts of the submitted counterfactual) (paragraph 97 of RAG): — the calculation of the difference of the Net Present Value (“NPV”) of the investment in the target area and the NPV of the investment in the alternative location [^ntr49-L_202500905EN.000501-E0049]: … — all the parameters used for the above calculation (among others the time frame concerned, discount rate used, etc.): … — an explanation of why on the basis of the above the aid does not exceed the difference between the NPV of investment in the target area and the NPV in the alternative location: …
3.5. Avoidance of undue negative effects on competition and trade Definition of the relevant market:
3.5.1. Please provide the information specified below to identify the product market(s) concerned (that is to say, products affected by the change in behaviour of the aid beneficiary) and to identify the competitors and customers/consumers affected (paragraphs 124 and 125 of RAG): — Please specify all the product(s) that will be produced in the aided establishment upon the completion of the investment and indicate, where appropriate, the NACE code or Prodcom code or CPA nomenclature for projects in the service sectors. … — Please indicate whether the products envisaged by the project will replace any other products produced by the beneficiary (at group level). What product(s) will it replace? If these replaced products are not produced at the location of the project, indicate where they are currently produced. Please provide a description of the link between the replaced production and the current investment and give a time schedule for the replacement. … — Please indicate what other product(s) can be produced with the same new facilities (through flexibility of the production installations of the beneficiary) at little or no additional cost. … — Please explain whether the project concerns an intermediate product and whether a significant part of the output is sold otherwise than on the market (under market conditions). Based on the above explanation, for the purpose of calculating the market share and capacity increase in the remainder of this section, please indicate whether the product concerned is the product envisaged by the project or whether it is a downstream product. … — Please indicate the relevant product market(s). A relevant product market includes the product concerned and its demand side substitutes, i.e. products considered to be such by the consumer (by reason of the product's characteristics, prices and intended use) and its supply side substitutes, i.e. products considered as such by producers (through flexibility of the production installations of the beneficiary and its competitors). Please indicate what you regard as the relevant demand and supply side substitutes in this case. Please provide evidence, from an independent third party if possible, to support your conclusions on this point. …
3.5.2. Please provide information, and supporting evidence, on the relevant geographic market of the beneficiary: … For scenario 1 cases  [^ntr50-L_202500905EN.000501-E0050] Market Power (paragraphs 108 and 127 of RAG):
3.5.3. Please provide the following information on the market position of the beneficiary (over a period of time before receiving the aid and the expected market position after finalising the investment) (paragraph 133 of RAG): — an estimate of all sales (in value and volume terms) of the aid recipient in the relevant market (at group level). … — an estimate of the overall sales of all producers in the relevant market (in value and volume terms). If available, include statistics prepared by public and/or independent sources. …
3.5.4. Provide an assessment of the structure of the relevant market including, for example, the level of concentration in the market, possible barriers to entry, buyer power and barriers to expansion or exit. Please provide evidence, from an independent third party if possible, to support your conclusions on this point. … Capacity (paragraph 127(1) of RAG): …
3.5.5. Provide an estimate of the additional production capacity created by the investment (in volume and value terms): … For all cases Manifest negative effects: …
3.5.6. In scenario 1 cases, please provide the following information, and supporting evidence, on the relevant product market: [^ntr51-L_202500905EN.000501-E0051] — From a long-term perspective, is the relevant market structurally in absolute decline (that is to say, showing a negative growth rate)? (paragraph 130 of RAG) … — Is the relevant market in relative decline (that is to say, showing a positive growth rate, but not exceeding a benchmark growth rate)? (paragraph 130 of RAG) …
3.5.7. In scenario 2 cases, please indicate whether without aid the investment would have been located in an area with a regional aid intensity which is higher or the same as the target area? (paragraph 117 of RAG) Please provide evidence to support your position. …

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