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

[^ntr81-L_202500905EN.000501-E0081]: For guidance see the methodological guidance paper for evaluation in the field of State aid: https://competition-policy.ec.europa.eu/system/files/2021-04/modernisation_evaluation_methodology_en.pdf. The evaluation plan (Annex I – Part III.8) should be submitted using the form available at: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en.

[^ntr82-L_202500905EN.000501-E0082]: Guidelines on regional State aid (OJ C 153, 29.4.2021, p. 1).

[^ntr83-L_202500905EN.000501-E0083]: As defined in the Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty (OJ C 249, 31.7.2014, p. 1).

[^ntr84-L_202500905EN.000501-E0084]: As defined in Annex VI to RAG.

[^ntr85-L_202500905EN.000501-E0085]: ‘Lignite’ means low-rank C or Ortho-lignite and low-rank B or Meta lignite as defined by the international codification system for coal established by the United Nations Economic Commission for Europe.

[^ntr86-L_202500905EN.000501-E0086]: ‘Coal’ means high-grade, medium grade and low grade category A and B coal as defined by the international codification system for coal established by the United Nations Economic Commission for Europe and clarified in the Council decision of 10 December 2010 on State aid to facilitate the closure of uncompetitive coal mines (OJ L 336, 21.12.2010, p. 24).

[^ntr87-L_202500905EN.000501-E0087]: As covered by Regulation (EU) No 1379/2013 of the European Parliament and of the Council of 11 December 2013 on the common organisation of the markets in fishery and aquaculture products, amending Council Regulations (EC) No 1184/2006 and (EC) No 1224/2009 and repealing Council Regulation (EC) No 104/2000 (OJ L 354, 28.12.2013, p. 1).

[^ntr88-L_202500905EN.000501-E0088]: State aid for the primary production, processing and marketing of agricultural products resulting in agricultural products listed in Annex I to the Treaty and forestry is subject to rules laid down in the Guidelines for State aid in the agricultural sector (OJ C 204, 1.7.2014, p. 1).

[^ntr89-L_202500905EN.000501-E0089]: The RAG apply to aid schemes supporting activities outside the scope of Article 42 of the Treaty that are co financed by the European Agriculture Fund forRural Development (EAFRD) or are granted as additional national financing to such co-financed measures, unless the sectoral rules state otherwise.

[^ntr90-L_202500905EN.000501-E0090]: Transport means the transport of passengers by aircraft, maritime transport, road, railway and by inland waterway or freight transport services for hire or reward. Transport infrastructure covered by specific guidelines, such as airports, is also excluded from these Guidelines (see the Communication from the Commission – Guidelines on State aid to airports and airlines (OJ C 99, 4.4.2014, p. 3)).

[^ntr91-L_202500905EN.000501-E0091]: Communication from the Commission - Guidelines on State aid for broadband networks 2023/C 36/01 (OJ C 36, 31.1.2023, p. 1).

[^ntr92-L_202500905EN.000501-E0092]: The Commission will assess the compatibility of State aid to the energy sector on the basis of the Guidelines on State aid for climate, environmental protection and energy 2022 (OJ C 80, 18.2.2022, p. 1).

[^ntr93-L_202500905EN.000501-E0093]: ‘SMEs’ means undertakings that fulfil the conditions laid down in Commission recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, p. 36).

[^ntr94-L_202500905EN.000501-E0094]: In this respect please note that operating aid to compensate for additional transport costs of goods which have been produced in areas eligible for operating aid can only be granted in compliance with the General Block Exemption Regulation ("GBER") in place at the moment of the granting.

[^ntr95-L_202500905EN.000501-E0095]: As defined in Annex III of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.

[^ntr96-L_202500905EN.000501-E0096]: As defined in Annex III of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.

[^ntr97-L_202500905EN.000501-E0097]: For guidance see the methodological guidance paper for evaluation in the field of State aid: https://competition-policy.ec.europa.eu/system/files/2021-04/modernisation_evaluation_methodology_en.pdf. The evaluation plan (Annex I – Part III.8) should be submitted using the form available at: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en.

[^ntr98-L_202500905EN.000501-E0098]: Communication from the Commission Framework for State aid for research and development and innovation 2022/C 414/01 (OJ C 414, 28.10.2022 p. 1).

[^ntr99-L_202500905EN.000501-E0099]: 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).

[^ntr100-L_202500905EN.000501-E0100]: Communication from the Commission — Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty (OJ C 249, 31.7.2014, p. 1).

[^ntr101-L_202500905EN.000501-E0101]: OJ L 124, 20.5.2003, p. 36, ELI: http://data.europa.eu/eli/reco/2003/361/oj.

[^ntr102-L_202500905EN.000501-E0102]: Please refer to point 20 of the R&D&I Framework providing guidance where activities are generally of non-economic character, such as certain primary activities of research organisations and research infrastructure and certain knowledge transfer activities, provided that the therein escribed conditions are satisfied.

[^ntr103-L_202500905EN.000501-E0103]: Please note that the Commission will consider as support of an economic activity falling under State aid rules where a research organisation or research infrastructure is both publicly and privately funded and where the allocated public funding to the relevant entity for a specific accounting period exceeds the costs of non-economic activities incurred in that period (Footnote 40 of R&D&I Framework).

[^ntr104-L_202500905EN.000501-E0104]: “arm’s length” means that the conditions of the transaction between the contracting parties do not differ from those which could be stipulated between independent enterprises and contain no element of collusion. Any transaction that results from an open, transparent and non-discriminatory procedure is considered as meeting this principle (point 16(f) of the R&D&I Framework).

[^ntr105-L_202500905EN.000501-E0105]: In accordance with point 28 of the R&D&I Framework, a project is considered to be carried out through effective collaboration where at least two independent parties pursue a common objective based on the division of labour and jointly define its scope, participate in its design, contribute to its implementation and share its financial, technological, scientific and other risks, as well as its results.

[^ntr106-L_202500905EN.000501-E0106]: See definition on “arm’s’ length” under point 16(f) of the R&D&I Framework.

[^ntr107-L_202500905EN.000501-E0107]: Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC (OJ L 94, 28.3.2014, p. 65, ELI: http://data.europa.eu/eli/dir/2014/24/oj), and Directive 2014/25/EU of the European Parliament and of the Council of 26 February 2014 on procurement by entities operating in the water, energy, transport and postal services sectors and repealing Directive 2004/17/EC (OJ L 94, 28.3.2014, p. 243 ELI: http://data.europa.eu/eli/dir/2014/25/oj).

[^ntr108-L_202500905EN.000501-E0108]: Without prejudice to procedures that cover both the development and the subsequent purchase of unique or specialised products or services.

[^ntr109-L_202500905EN.000501-E0109]: Health relevant/related research includes research into vaccines, medicinal products and treatments, medical devices and hospital and medical equipment, disinfectants, and protective clothing and equipment, and into relevant process innovations for an efficient production of the required products. Specifically for health relevant/related R&D projects the following costs are eligible: all costs necessary for the R&D project during its duration, amongst others, personnel costs, costs for digital and computing equipment, for diagnostic tools, for data collection and processing tools, for R&D services, for pre-clinical and clinical trials (trial phases I-IV); phase-IV trials are eligible as long as they allow further scientific or technological advance.

[^ntr110-L_202500905EN.000501-E0110]: Additional overheads and other operating expenses, including costs of materials, supplies and similar products, incurred directly as a result of the project, may alternatively be calculated on the basis of a simplified cost approach in the form of a flat-rate of up to 20 %, applied to total eligible direct R&D project costs defined in Annex I, points (a) to (d) and point (g) for health relevant/related R&D projects. In this case, the R&D project costs used for the calculation of indirect costs shall be established on the basis of normal accounting practices and shall comprise only eligible R&D project costs listed in Annex I, points (a) to (d) and point (g) for health relevant/related R&D projects. For projects co-funded under Horizon Europe programme Member States may use the Horizon Europe simplified cost methodology to calculate indirect R&D project costs (point 80 of the R&D&I Framework).

[^ntr111-L_202500905EN.000501-E0111]: See the definitions of innovation advisory services (point 16(s) of the R&D&I Framework) and of innovation support services (point 16(u) of the R&D&I Framework).

[^ntr112-L_202500905EN.000501-E0112]: If the aid application is for an R&D project, it is not excluded that the potential beneficiary would have already carried out feasibility studies which are not covered by the request for aid (Footnote 52 of the R&D&I Framework). In the case of aid for projects or activities that are carried out in successive phases which may be subject to separate aid awarding procedures, this means that start of works must not take place before the first aid application. In the case of aid awarded under an automatic fiscal aid scheme, such scheme must have been adopted and entered into force before any work on the aided project or activity starts (Footnote 53 of the R&D&I Framework).

[^ntr113-L_202500905EN.000501-E0113]: OJ C 14, 19.1.2008, p. 6.

[^ntr114-L_202500905EN.000501-E0114]: Regulation (EU) 2020/852 of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13, ELI: http://data.europa.eu/eli/reg/2020/852/oj).

[^ntr115-L_202500905EN.000501-E0115]: Guidelines on State aid for broadband networks (OJ C 36, 31.1.2023, p. 1).

[^ntr116-L_202500905EN.000501-E0116]: Paragraphs 177, 178 and 179.

[^ntr117-L_202500905EN.000501-E0117]: Paragraph 181.

[^ntr118-L_202500905EN.000501-E0118]: Paragraph 189.

[^ntr119-L_202500905EN.000501-E0119]: For example, Decision (EU) 2022/2481 of the European Parliament and of the Council of 14 December 2022 establishing the Digital Decade Policy Programme 2030 (OJ L 323, 19.12.2022, p. 4).

[^ntr120-L_202500905EN.000501-E0120]: Paragraph 175.

[^ntr121-L_202500905EN.000501-E0121]: Paragraph 19(j) and (k). See also paragraph 20, last sentence.

[^ntr122-L_202500905EN.000501-E0122]: Paragraph 182.

[^ntr123-L_202500905EN.000501-E0123]: Paragraph 184.

[^ntr124-L_202500905EN.000501-E0124]: Paragraph 183.

[^ntr125-L_202500905EN.000501-E0125]: Paragraph 185.

[^ntr126-L_202500905EN.000501-E0126]: Paragraph 185.

[^ntr127-L_202500905EN.000501-E0127]: Paragraph 185.

[^ntr128-L_202500905EN.000501-E0128]: Paragraph 186.

[^ntr129-L_202500905EN.000501-E0129]: Paragraph 187.

[^ntr130-L_202500905EN.000501-E0130]: Paragraph 194.

[^ntr131-L_202500905EN.000501-E0131]: Paragraph 195.

[^ntr132-L_202500905EN.000501-E0132]: Paragraph 193.

[^ntr133-L_202500905EN.000501-E0133]: Paragraph 193.

[^ntr134-L_202500905EN.000501-E0134]: Paragraph 196. See also paragraph 194.

[^ntr135-L_202500905EN.000501-E0135]: Paragraph 196.

[^ntr136-L_202500905EN.000501-E0136]: Paragraph 198.

[^ntr137-L_202500905EN.000501-E0137]: Paragraph 187.

[^ntr138-L_202500905EN.000501-E0138]: Paragraph 191.

[^ntr139-L_202500905EN.000501-E0139]: Paragraph 192. For a definition of incentive effect, see paragraph 38.

[^ntr140-L_202500905EN.000501-E0140]: Paragraph 194.

[^ntr141-L_202500905EN.000501-E0141]: Paragraph 197. See also paragraph 195.

[^ntr142-L_202500905EN.000501-E0142]: Paragraph 200.

[^ntr143-L_202500905EN.000501-E0143]: Paragraph 202.

[^ntr144-L_202500905EN.000501-E0144]: Paragraph 203.

[^ntr145-L_202500905EN.000501-E0145]: Available at: https://webgate.ec.europa.eu/competition/transparency/public?lang=en.

[^ntr146-L_202500905EN.000501-E0146]: Paragraph 202.

[^ntr147-L_202500905EN.000501-E0147]: Paragraph 204.

[^ntr148-L_202500905EN.000501-E0148]: Paragraph 204.

[^ntr149-L_202500905EN.000501-E0149]: Paragraphs 207 and 208.

[^ntr150-L_202500905EN.000501-E0150]: Paragraph 209.

[^ntr151-L_202500905EN.000501-E0151]: For guidance see Article 339 of the Treaty that refers to “ information about undertakings, their business relations or their cost components ”. The Union courts have generally defined “ business secrets ” as information “ of which not only disclosure to the public but also mere transmission to a person other than the one that provided the information may seriously harm the latter's interest ” in Case T-353/94, Postbank v Commission, EU:T:1996:119, paragraph 87.

[^ntr152-L_202500905EN.000501-E0152]: 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).

[^ntr153-L_202500905EN.000501-E0153]: Commission Regulation (EU) 2023/2831 of 13 December 2023 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid (OJ L, 2023/2831, 15.12.2023, ELI: http://data.europa.eu/eli/reg/2023/2831/oj).

[^ntr154-L_202500905EN.000501-E0154]: Guidelines on State aid for broadband networks (OJ C 36, 31.1.2023, p. 1).

[^ntr155-L_202500905EN.000501-E0155]: As defined in paragraph 19(a). See also paragraph 19(b).

[^ntr156-L_202500905EN.000501-E0156]: As defined in paragraphs 19(c), 19(d) and 21.

[^ntr157-L_202500905EN.000501-E0157]: As defined in paragraph 100.

[^ntr158-L_202500905EN.000501-E0158]: As defined in paragraph 101.

[^ntr159-L_202500905EN.000501-E0159]: As defined in paragraph 103.

[^ntr160-L_202500905EN.000501-E0160]: As defined in paragraph 107.

[^ntr161-L_202500905EN.000501-E0161]: As defined in paragraphs 19(e) and 22, 23 and 24.

[^ntr162-L_202500905EN.000501-E0162]: As defined in paragraphs 19(f) and 25.

[^ntr163-L_202500905EN.000501-E0163]: See paragraph 75.

[^ntr164-L_202500905EN.000501-E0164]: For example, in Decision (EU) 2022/2481 of the European Parliament and of the Council of 14 December 2022 establishing the Digital Decade Policy Programme 2030 (OJ L 323, 19.12.2022, p. 4). See Broadband Guidelines, paragraphs 2 to 6, 8, 10 and 171.

[^ntr165-L_202500905EN.000501-E0165]: Paragraphs 19(j) and (k). See also paragraph 20, last sentence.

[^ntr166-L_202500905EN.000501-E0166]: Paragraph 19(m). See also paragraph 80.

[^ntr167-L_202500905EN.000501-E0167]: Annex IV, paragraph 1.

[^ntr168-L_202500905EN.000501-E0168]: Annex IV, paragraph 2.

[^ntr169-L_202500905EN.000501-E0169]: Annex IV, paragraph 3.

[^ntr170-L_202500905EN.000501-E0170]: Annex IV, paragraph 4.

[^ntr171-L_202500905EN.000501-E0171]: Paragraphs 35 and 36.

[^ntr172-L_202500905EN.000501-E0172]: Paragraph 41.

[^ntr173-L_202500905EN.000501-E0173]: Paragraphs 19(q) and 50.

[^ntr174-L_202500905EN.000501-E0174]: Paragraph 172.

[^ntr175-L_202500905EN.000501-E0175]: Paragraph 171.

[^ntr176-L_202500905EN.000501-E0176]: Paragraphs 42 and 43.

[^ntr177-L_202500905EN.000501-E0177]: Paragraph 70.

[^ntr178-L_202500905EN.000501-E0178]: Paragraph 53 and footnote (48).

[^ntr179-L_202500905EN.000501-E0179]: Paragraph 72.

[^ntr180-L_202500905EN.000501-E0180]: Paragraph 73(a) and footnote (62).

[^ntr181-L_202500905EN.000501-E0181]: Paragraph 55.

[^ntr182-L_202500905EN.000501-E0182]: Paragraph 85.

[^ntr183-L_202500905EN.000501-E0183]: Paragraph 87. See also paragraph 86.

[^ntr184-L_202500905EN.000501-E0184]: Paragraph 88.

[^ntr185-L_202500905EN.000501-E0185]: Paragraphs 88 and 92.

[^ntr186-L_202500905EN.000501-E0186]: Paragraph 91.

[^ntr187-L_202500905EN.000501-E0187]: Paragraph 73(b).

[^ntr188-L_202500905EN.000501-E0188]: For a definition of premises passed, see paragraph 19(l).

[^ntr189-L_202500905EN.000501-E0189]: Paragraphs 56 and57.

[^ntr190-L_202500905EN.000501-E0190]: Paragraph 74.

[^ntr191-L_202500905EN.000501-E0191]: Paragraph 76.

[^ntr192-L_202500905EN.000501-E0192]: Paragraph 58.

[^ntr193-L_202500905EN.000501-E0193]: Paragraph 59(a).

[^ntr194-L_202500905EN.000501-E0194]: Paragraph 59(b).

[^ntr195-L_202500905EN.000501-E0195]: Paragraph 59(b).

[^ntr196-L_202500905EN.000501-E0196]: Paragraph 59(c).

[^ntr197-L_202500905EN.000501-E0197]: Paragraph 82.

[^ntr198-L_202500905EN.000501-E0198]: Paragraphs 78, 79 and 81. See also footnote (64).

[^ntr199-L_202500905EN.000501-E0199]: Paragraph 78.

[^ntr200-L_202500905EN.000501-E0200]: Paragraph 70.

[^ntr201-L_202500905EN.000501-E0201]: Paragraphs 60, 61 and 64.

[^ntr202-L_202500905EN.000501-E0202]: Paragraph 65.

[^ntr203-L_202500905EN.000501-E0203]: Paragraph 62.

[^ntr204-L_202500905EN.000501-E0204]: Paragraph 63. See also paragraph 66.

[^ntr205-L_202500905EN.000501-E0205]: Paragraph 72.

[^ntr206-L_202500905EN.000501-E0206]: Paragraph 73(a) and footnote (62).

[^ntr207-L_202500905EN.000501-E0207]: Paragraph 85.

[^ntr208-L_202500905EN.000501-E0208]: Paragraph 87. See also paragraph 86.

[^ntr209-L_202500905EN.000501-E0209]: Paragraph 88.

[^ntr210-L_202500905EN.000501-E0210]: Paragraphs 88 and 92.

[^ntr211-L_202500905EN.000501-E0211]: Paragraph 91.

[^ntr212-L_202500905EN.000501-E0212]: Paragraph 73(b). See also footnote (63).

[^ntr213-L_202500905EN.000501-E0213]: Paragraph 74.

[^ntr214-L_202500905EN.000501-E0214]: Paragraph 76.

[^ntr215-L_202500905EN.000501-E0215]: In this regard, see paragraph 82 and footnote (66).

[^ntr216-L_202500905EN.000501-E0216]: Paragraphs 78, 79 and 81. See also footnote (64).

[^ntr217-L_202500905EN.000501-E0217]: Paragraph 78.

[^ntr218-L_202500905EN.000501-E0218]: Paragraph 68.

[^ntr219-L_202500905EN.000501-E0219]: Paragraph 68.

[^ntr220-L_202500905EN.000501-E0220]: Paragraph 69.

[^ntr221-L_202500905EN.000501-E0221]: Paragraph 72.

[^ntr222-L_202500905EN.000501-E0222]: Paragraph 85.

[^ntr223-L_202500905EN.000501-E0223]: Paragraph 87. See also paragraph 86.

[^ntr224-L_202500905EN.000501-E0224]: Paragraph 88.

[^ntr225-L_202500905EN.000501-E0225]: Paragraphs 88 and 92.

[^ntr226-L_202500905EN.000501-E0226]: Paragraph 91.

[^ntr227-L_202500905EN.000501-E0227]: Paragraph 76.

[^ntr228-L_202500905EN.000501-E0228]: In this regard, see paragraph 82 and footnote (66).

[^ntr229-L_202500905EN.000501-E0229]: Paragraphs 78, 79 and 81. See also footnotes (64).

[^ntr230-L_202500905EN.000501-E0230]: Paragraph 78.

[^ntr231-L_202500905EN.000501-E0231]: Paragraphs 51, 95 and 96.

[^ntr232-L_202500905EN.000501-E0232]: As defined at paragraph 19(p). See also paragraphs 97-98 and footnote (72).

[^ntr233-L_202500905EN.000501-E0233]: Paragraph 102. See also footnote (74).

[^ntr234-L_202500905EN.000501-E0234]: Paragraph 104.

[^ntr235-L_202500905EN.000501-E0235]: Paragraph 105.

[^ntr236-L_202500905EN.000501-E0236]: As defined at paragraph 19(n).

[^ntr237-L_202500905EN.000501-E0237]: Paragraph 108.

[^ntr238-L_202500905EN.000501-E0238]: Paragraph 109. See also paragraphs 110 and 111.

[^ntr239-L_202500905EN.000501-E0239]: Paragraph 112. See also paragraphs 113 and 114.

[^ntr240-L_202500905EN.000501-E0240]: Paragraph 117.

[^ntr241-L_202500905EN.000501-E0241]: Paragraph 118.

[^ntr242-L_202500905EN.000501-E0242]: Paragraph 118.

[^ntr243-L_202500905EN.000501-E0243]: Paragraph 120.

[^ntr244-L_202500905EN.000501-E0244]: Paragraphs 120 and 122.

[^ntr245-L_202500905EN.000501-E0245]: Paragraph 123.

[^ntr246-L_202500905EN.000501-E0246]: Paragraph 124.

[^ntr247-L_202500905EN.000501-E0247]: Paragraph 125.

[^ntr248-L_202500905EN.000501-E0248]: Paragraph 127.

[^ntr249-L_202500905EN.000501-E0249]: Paragraph 127.

[^ntr250-L_202500905EN.000501-E0250]: Paragraph 127.

[^ntr251-L_202500905EN.000501-E0251]: Paragraph 128.

[^ntr252-L_202500905EN.000501-E0252]: Paragraph 129.

[^ntr253-L_202500905EN.000501-E0253]: Paragraph 130.

[^ntr254-L_202500905EN.000501-E0254]: Paragraph 131.

[^ntr255-L_202500905EN.000501-E0255]: Paragraph 132.

[^ntr256-L_202500905EN.000501-E0256]: Paragraph 133.

[^ntr257-L_202500905EN.000501-E0257]: Paragraph 134.

[^ntr258-L_202500905EN.000501-E0258]: Paragraph 135.

[^ntr259-L_202500905EN.000501-E0259]: Paragraph 135.

[^ntr260-L_202500905EN.000501-E0260]: Paragraph 137.

[^ntr261-L_202500905EN.000501-E0261]: Paragraph 137.

[^ntr262-L_202500905EN.000501-E0262]: Paragraph 138.

[^ntr263-L_202500905EN.000501-E0263]: Paragraph 138(a).

[^ntr264-L_202500905EN.000501-E0264]: Paragraph 139.

[^ntr265-L_202500905EN.000501-E0265]: Paragraph 138(b).

[^ntr266-L_202500905EN.000501-E0266]: Paragraph 138(b)(ii).

[^ntr267-L_202500905EN.000501-E0267]: Paragraph 140.

[^ntr268-L_202500905EN.000501-E0268]: Paragraph 141.

[^ntr269-L_202500905EN.000501-E0269]: Paragraph 142.

[^ntr270-L_202500905EN.000501-E0270]: Paragraph 143.

[^ntr271-L_202500905EN.000501-E0271]: Paragraph 144. See also footnote (91).

[^ntr272-L_202500905EN.000501-E0272]: Footnote 97.

[^ntr273-L_202500905EN.000501-E0273]: Paragraph 144. See also footnote (98).

[^ntr274-L_202500905EN.000501-E0274]: Paragraph 145.

[^ntr275-L_202500905EN.000501-E0275]: Paragraph 146.

[^ntr276-L_202500905EN.000501-E0276]: Paragraphs 147 and 148.

[^ntr277-L_202500905EN.000501-E0277]: Paragraph 149.

[^ntr278-L_202500905EN.000501-E0278]: Paragraph 150.

[^ntr279-L_202500905EN.000501-E0279]: Paragraph 151(a).

[^ntr280-L_202500905EN.000501-E0280]: Paragraph 151(b).

[^ntr281-L_202500905EN.000501-E0281]: Paragraph 151(c).

[^ntr282-L_202500905EN.000501-E0282]: Paragraph 155, according to which a clawback mechanism must be implemented if the aid amount is above EUR 10 million. According to paragraph 156, a clawback mechanism is not necessary in case of adoption of a direct investment model.

[^ntr283-L_202500905EN.000501-E0283]: Paragraph 154.

[^ntr284-L_202500905EN.000501-E0284]: Paragraph 155.

[^ntr285-L_202500905EN.000501-E0285]: Paragraph 157.

[^ntr286-L_202500905EN.000501-E0286]: Paragraph 158.

[^ntr287-L_202500905EN.000501-E0287]: Footnote (104).

[^ntr288-L_202500905EN.000501-E0288]: Paragraph 158.

[^ntr289-L_202500905EN.000501-E0289]: Paragraph 159.

[^ntr290-L_202500905EN.000501-E0290]: Paragraph 160.

[^ntr291-L_202500905EN.000501-E0291]: Section 5.2.4.6.

[^ntr292-L_202500905EN.000501-E0292]: Paragraph 77. See also paragraph 162.

[^ntr293-L_202500905EN.000501-E0293]: Paragraph 90.

[^ntr294-L_202500905EN.000501-E0294]: Paragraph 83. See also paragraph 162.

[^ntr295-L_202500905EN.000501-E0295]: Paragraph 162.

[^ntr296-L_202500905EN.000501-E0296]: Paragraphs 136 and 152. See also paragraph 163.

[^ntr297-L_202500905EN.000501-E0297]: Paragraph 162.

[^ntr298-L_202500905EN.000501-E0298]: Paragraph 163.

[^ntr299-L_202500905EN.000501-E0299]: Paragraph 163.

[^ntr300-L_202500905EN.000501-E0300]: Paragraph 164.

[^ntr301-L_202500905EN.000501-E0301]: Paragraph 165.

[^ntr302-L_202500905EN.000501-E0302]: Paragraph 166.

[^ntr303-L_202500905EN.000501-E0303]: Paragraph 202.

[^ntr304-L_202500905EN.000501-E0304]: Paragraph 203.

[^ntr305-L_202500905EN.000501-E0305]: Available at: https://webgate.ec.europa.eu/competition/transparency/public?lang=en.

[^ntr306-L_202500905EN.000501-E0306]: Paragraph 202.

[^ntr307-L_202500905EN.000501-E0307]: Paragraph 204.

[^ntr308-L_202500905EN.000501-E0308]: Paragraph 204.

[^ntr309-L_202500905EN.000501-E0309]: Paragraphs 207 and 208.

[^ntr310-L_202500905EN.000501-E0310]: Paragraph 209.

[^ntr311-L_202500905EN.000501-E0311]: As defined in paragraph 19(o).

[^ntr312-L_202500905EN.000501-E0312]: Paragraphs 168 and169.

[^ntr313-L_202500905EN.000501-E0313]: Please note that for an aid scheme, the duration is the period during which aid may be applied for and decided upon (including thus the time needed for the national authorities to approve the aid applications). The duration referred to under this question does not relate to the duration of the contracts concluded under the aid scheme, which may continue beyond the duration of the measure.

[^ntr314-L_202500905EN.000501-E0314]: Please note that a change to the actual or estimated budget may be an alteration of aid, requiring a new notification.

[^ntr315-L_202500905EN.000501-E0315]: Please note that points 38, 52 and 90 as well as footnotes 39, 45 and 55 of the CEEAG provide further guidance on how the likely counterfactual scenario should be developed.

[^ntr316-L_202500905EN.000501-E0316]: If relying on a recent competitive process, please explain how that bidding process can be considered competitive, including how windfall profits were avoided for different technologies included in the competitive bidding process where applicable, and how it is comparable, for example:

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

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

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

[^ntr317-L_202500905EN.000501-E0317]: According to point 19(89) of the CEEAG, ‘Union standard’ means:

  • (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;
  • (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.

[^ntr318-L_202500905EN.000501-E0318]: Please refer also to the further information in points 51-53 as well as footnotes 45, 46, and 55 of the CEEAG.

[^ntr319-L_202500905EN.000501-E0319]: Centrally managed union funding is Union funding centrally managed by the institutions, agencies, joint undertakings or other bodies of the European Union that is not directly or indirectly under the control of the Member State.

[^ntr320-L_202500905EN.000501-E0320]: If the notified measure concerns the production of renewable energy, then at least the turnover of the domestic generation of electricity should be provided.

[^ntr321-L_202500905EN.000501-E0321]: The template for the supplementary information sheet for the notification of an evaluation plan (Part III.8) is accessible here: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en#evaluation-plan.

[^ntr322-L_202500905EN.000501-E0322]: Please note that for an aid scheme, the duration is the period during which aid may be applied for and decided upon (includes thus also the time needed for the authorities to approve the aid applications). The duration referred to under this question does not relate to the duration of the contracts concluded under the aid scheme, which may continue beyond the duration of the measure.

[^ntr323-L_202500905EN.000501-E0323]: Please note that a change to the actual or estimated budget may be an alteration of aid, requiring a new notification.

[^ntr324-L_202500905EN.000501-E0324]: Footnote 74 provides that investments for one type of building element could for example aim at replacing windows or boilers in the building or focus on the wall insulation.

[^ntr325-L_202500905EN.000501-E0325]: Please note that points 38 and 52, as well as footnotes 39 and 45 of the CEEAG provide further guidance on how the likely counterfactual scenario should be developed.

[^ntr326-L_202500905EN.000501-E0326]: ‘Reference project’ is defined in point 19(63) of the CEEAG.

[^ntr327-L_202500905EN.000501-E0327]: If relying on a recent competitive process, please explain how that bidding process can be considered competitive, including how windfall profits were avoided for different technologies included in the competitive bidding process where applicable, and how it is comparable, for example:

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

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

iii. Were the technologies / project types similar?

[^ntr328-L_202500905EN.000501-E0328]: According to point 19(89) of the CEEAG, ‘Union standard’ means:

  • (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;
  • (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.

[^ntr329-L_202500905EN.000501-E0329]: The payback period is the amount of time needed to recover the cost of an investment (without aid).

[^ntr330-L_202500905EN.000501-E0330]: Please refer also to the further information in points 51-53 as well as footnotes 45 and 46 of the CEEAG.

[^ntr331-L_202500905EN.000501-E0331]: Please note that points 38, 52, 165, 166 and 167 as well as footnotes 39 and 45 of the CEEAG provide further guidance on how the likely counterfactual scenario should be developed.

[^ntr332-L_202500905EN.000501-E0332]: Please note that footnote 44 of the CEEAG provides that: “ When assessing units of environmental protection, Member States may for instance develop a methodology that accounts for emissions or other pollution at different stages of the supported economic activity, project realisation time or system integration costs. When putting the contribution to the main objectives in relation with the aid amount requested, Member States may for instance weigh the various objective criteria and select on the basis of aid amount per unit of the weighted average of the objective criteria, or select among a limited range of bids with the lowest aid amount per unit of the objective criteria the ones with highest scores on the objective criteria. The parameters of any such approach must be calibrated to ensure that the bidding process remains non-discriminatory, effectively competitive and reflects economic value.”

[^ntr333-L_202500905EN.000501-E0333]: Centrally managed Union funding is Union funding centrally managed by the institutions, agencies, joint undertakings or other bodies of the European Union and that is not directly or indirectly under the control of the Member State.

[^ntr334-L_202500905EN.000501-E0334]: Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13).

[^ntr335-L_202500905EN.000501-E0335]: The template for the supplementary information sheet for the notification of an evaluation plan (Part III.8) is accessible here: https://competition-policy.ec.europa.eu/state-aid/legislation/forms-notifications-and-reporting_en#evaluation-plan.

[^ntr336-L_202500905EN.000501-E0336]: Please note that for an aid scheme, the duration is the period during which aid may be applied for and decided upon (including thus the time needed for the national authorities to approve the aid applications). The duration referred to under this question does not relate to the duration of the contracts concluded under the aid scheme, which may continue beyond the duration of the measure.

[^ntr337-L_202500905EN.000501-E0337]: Please note that a change to the actual or estimated budget may be an alteration of aid, requiring a new notification.

[^ntr338-L_202500905EN.000501-E0338]: Please note that points 38, 52, 165, 166 and 167 as well as footnotes 39 and 45 of the CEEAG provide further guidance on how the likely counterfactual scenario should be developed.

[^ntr339-L_202500905EN.000501-E0339]: “Reference project” is defined in point 19 (63) of the CEEAG.

[^ntr340-L_202500905EN.000501-E0340]: If relying on a recent competitive process, please explain how that bidding process can be considered competitive, including how windfall profits were avoided for different technologies included in the competitive bidding process where applicable, and how it is comparable, for example:

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

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

iii. Were the technologies / project types similar?

[^ntr341-L_202500905EN.000501-E0341]: According to point 19(89) of the CEEAG, ‘Union standard’ means:

  • (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;
  • (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.

[^ntr342-L_202500905EN.000501-E0342]: Please refer also to the further information in points 51-53 and 165-167 as well as footnotes 45 and 46 of the CEEAG.

[^ntr343-L_202500905EN.000501-E0343]: In that case, according to point 52 of the CEEAG, “the net extra cost may be approximated by the negative NPV of the project in the factual scenario without aid over the lifetime of the project (hence, implicitly assuming that the NPV of the counterfactual is zero)”

18

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

19

Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13).

20

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

21

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

22

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

23

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

24

“Reference project” is defined in point 19 (63) of the CEEAG.

25

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

  • i. Were the conditions (e.g. contract terms and duration, investment deadlines, whether support payments were indexed to inflation or not) similar to those proposed in the notified measure?
  • ii. Was the competitive process conducted under similar macroeconomic conditions?
  • iii. Were the technologies / project types similar?.
26

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

  • (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;
  • (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.
27

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

28

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

29

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

30

Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13).

31

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

32

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

33

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

34

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

35

‘Reference project’ is defined in point 19(63) of the CEEAG.

36

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

  • i. Were the conditions (e.g. contract terms and duration, investment deadlines, whether support payments were indexed to inflation or not) similar to those proposed in the notified measure?
  • ii. Was the competitive process conducted under similar macroeconomic conditions?
  • iii. Were the technologies / project types similar?
37

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

  • (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;
  • (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.
38

Where adequately demonstrated, the specific situation at the level of the region or regions concerned may also be considered.

39

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

40

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

41

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

42

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

43

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

44

Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13).

45

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

46

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

47

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

48

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

49

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

50

‘Reference project’ is defined in point 19(63) of the CEEAG.

51

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

  • i. Were the conditions (e.g. contract terms and duration, investment deadlines, whether support payments were indexed to inflation or not) similar to those proposed in the notified measure?
  • ii. Was the competitive process conducted under similar macroeconomic conditions?
  • iii. Were the technologies / project types similar?
52

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

  • (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;
  • (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.
53

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

54

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

55

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

56

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

57

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

58

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

59

Please note that footnote 44 of the CEEAG provides that:

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

60

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

61

Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13).

62

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

63

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

64

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

65

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

66

“Reference project” is defined in point 19(63) of the CEEAG.

67

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

  • (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;
  • (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.
68

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

69

Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (

OJ L 206, 22.7.1992, p. 7).

70

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

71

Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13).

72

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

73

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

74

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

75

References in this sub-question to ‘levy’ should be understood as also covering environmental taxes.

76

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

77

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

78

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

79

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

80

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

81

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

82

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

83

“Reference project” is defined in point 19(63) of the CEEAG.

84

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

85

See examples provided in footnote 6.

86

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

  • (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;
  • (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.
87

The payback period is the amount of time needed to recover the cost of an investment (without aid).

88

Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13).

89

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

90

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

91

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

92

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

  • (a) a mandatory Union standard setting the levels to be attained in environmental terms by individual undertakings, excluding standards or targets set at Union level which are binding for Member States but not for individual undertakings;
  • (b) the obligation to use the best available techniques (BAT), as defined in Directive 2010/75/EU, and to ensure that emission levels do not exceed those that would be achieved when applying BAT; where emission levels associated with the BAT have been defined in implementing acts adopted under Directive 2010/75/EU or under other applicable directives, those levels will be applicable for the purpose of these guidelines; where those levels are expressed as a range, the limit for which the BAT is first achieved for the undertaking concerned will be applicable.
93

Please note that footnote 42 of the CEEAG provides that “Price floors or caps that constrain the competitive process undermining proportionality, even if at zero, should be avoided.”

94

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

95

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

96

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

97

Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13).

98

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

99

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

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