De minimis aid declaration

Size: px

Start display at page:

Download "De minimis aid declaration"

Philip Leonard
5 years ago
Views:

1 De minimis aid declaratin Declaratin within the scpe f the prvisin f aid as referred t in the de minimis aid Regulatin (OJ 2006, L379). It is recmmended that yu read the explanatry ntes in the annex t this frm befre yu cmplete this declaratin. This declaratin cnsists f tw pages. The annex cnsists f three pages. It is recmmended that yu check carefully t verify that all pages are present. Declaratin The undersigned hereby declares that the enterprise referred t belw and the entire parent enterprise, where relevant, f which the enterprise is a member, has nt been granted de minimis aid. - Yur enterprise has nt received de minimis aid during the current tax year r the tw previus tax years. has been granted de minimis aid, but fr csts ther than the csts fr which yu are nw applying fr aid. - Yur enterprise has received de minimis aid during the current tax year r the tw previus tax years fr ther csts amunting t a ttal f. When this ptin is applicable t yu then yu will need t submit a cpy attesting t the grant f the aid. has been granted de minimis aid fr the same csts fr which yu are nw applying fr aid. - Yur enterprise has received de minimis aid during the current tax year r the tw previus tax years fr the same csts amunting t a ttal f. When this ptin is applicable t yu then yu will need t submit a cpy attesting t the grant f the aid. has been granted ther State aid fr the same csts fr which yu are nw applying fr aid. - State aid has already been granted fr the same csts cming int cnsideratin amunting t a ttal f. This State aid has been granted pursuant t an exemptin regulatin, guidelines, decisin r reslutin f the Cuncil n When this ptin is applicable t yu then yu will need t submit a cpy attesting t the grant f the aid. 1

2 Cmpleted fully and truthfully by:. (Name f enterprise). (Registratin number with Chamber f Cmmerce). (Officer s name and psitin). (Enterprise s address). (Pstcde and twn/city) (date).. (Signature) 2

3 Ntes t the de minimis aid declaratin These explanatry ntes will serve as assistance when cmpleting the de minimis aid declaratin. N rights can be derived frm these explanatry ntes. The Cmmissin Regulatin (EC) N 1998/2006 f 15 December 2006 n the applicatin f Articles 87 and 88 f the Treaty t de minimis aid (OJ 2006, L 379) is determinative The de minimis aid Regulatin and State aid Aid the authrities 2 wish t grant enterprises 3 culd result in the disruptin f cmpetitive cnditins. As this culd be detrimental t trading cnditins, the Treaty n the Functining f the Eurpean Unin (TFEU) impses restrictins n granting aid (articles 107 and 108 f the TFEU). The Cmmissin Regulatin n de minimis aid declares that State aid (such as the prvisin f grants) belw a specific threshld des nt affect trade between Member States and/r des nt distrt r threaten t distrt cmpetitin and therefre is nt regarded as State aid as referred t in the TFEU. This threshld is set at an amunt f 200,000 ( 100,000 fr enterprises in the rad transprt sectr). The threshld fr the fisheries sectr is set at 30,000. The threshld fr the agricultural prductin sectr is set at an amunt f 7,500. This amunt is applicable t aid granted t each enterprise ver a perid f three tax years. Aid that des nt exceed the specified threshlds is deemed t be de minimis aid. The authrities require this declaratin t review whether the aid granted t yur enterprise has cmplied with the requirements prescribed by the de minimis aid Regulatin. In submitting this declaratin yu declare that the aid threshlds will nt be exceeded n the prvisin f the current grant. 2. The enterprises t which the Regulatin is applicable The de minimis aid Regulatin is applicable t small, medium-sized r large enterprises in all Dutch sectrs. Hwever, the de minimis aid Regulatin may nt be applied when the aid is fr ne f the fllwing sectrs: - aid t enterprises that are encuntering difficulties - aid t enterprises active in the fisheries sectr - aid t enterprises active in the cal sectr - aid t enterprises that prduce agricultural prducts 4 - exprt aid r aid favuring dmestic ver imprted prducts 1 Cmmissin Regulatin (EC) N 1535/2007 f 20 December 2007 n the applicatin f Articles 87 and 88 f the EC Treaty t de minimis aid in the sectr f agricultural prductin is determinative fr the primary prductin and the prcessing and marketing f agricultural prducts. The de minimis aid ceiling specified by Cmmissin Regulatin (EC) N 875/2007 f 24 July 2007 n the applicatin f Articles 87 and 88 f the EC Treaty t de minimis aid in the fisheries sectr and amending Regulatin (EC) N 1860/2004 is applicable t the fisheries sectr. 2 An authrity can be the central gvernment, a prvince, municipality r water bard. 3 An enterprise in the meaning f Eurpean law is an entity engaged in an ecnmic activity. An ecnmic activity relates t the ffering f gds and services n the market. The legal frm f this entity and the manner in which it is financed are nt f relevance. Bth private law and public law legal persns can frm an enterprise. The fact that the entity is a nn-prfit rganisatin (such as a fundatin) is nt f relevance. 4 The de minimis aid Regulatin is applicable t enterprises active in the prcessing and marketing f agricultural prducts slely when: - the aid is nt set n the basis f the price r quantity f agricultural prducts prcured frm the primary prducers r that are brught nt the market by the relevant entrepreneur, r - the aid is granted subject t the bligatin t pass n all r part f this aid t the primary prducers 3

4 - aid prvided t enterprises fr the purchase f gds vehicles. 3. Explanatry ntes t the declaratin The frm relates t fur situatins: - Yur enterprise and yur entire parent enterprise, where relevant, has nt received any de minimis aid during the current tax year r the tw previus tax years, - Yur enterprise and yur entire parent enterprise, where relevant, has received de minimis aid during the current tax year r the tw previus tax years fr csts ther than the csts fr which yu are currently applying fr aid. Hwever, when this aid is added t the aid yu are currently applying fr the ttal will nt exceed the amunt f 200,000 (r 100,000, 30,000 r 7,500 respectively) - Yur enterprise and yur entire parent enterprise, where relevant, has received de minimis aid during the current tax year r the tw previus tax years fr the same csts as the csts fr which yu are nw applying fr aid, r - Yur enterprise and yur entire parent enterprise, where relevant, has been granted anther frm f State Aid fr the same csts cming int cnsideratin fr the current grant. An enterprise is regarded as autnmus when 25 % r mre f its capital r vting rights is nt wned by ne enterprise r jintly by enterprises linked t ne anther 5. When yur enterprise cannt be regarded as autnmus then the determinatin f the amunt f aid yu have received will als need t take accunt f the aid granted t the entire parent enterprise f which yur enterprise is a member. Nature f ther frms f aid It is cnceivable that yur enterprise has already received anther frm f aid fr the csts cming int cnsideratin fr the current de minimis aid. This ther frm f aid can, fr example, cnsist f aid apprved by the Eurpean Cmmissin r aid that falls under a blck exemptin regulatin. The ttal amunt f this State aid and the ther frms f State aid received may nt exceed the ceilings permitted pursuant t the relevant Eurpean Cmmissin decisin r blck exemptin regulatin. If yu have dubts whether specific aid yu have received is apprved r exempted aid then yu can cntact the authrity r administrative agency frm which yu received the aid. 4. Cmpletin Answer the questins that are applicable. Enter all amunts in Eurs. Rund ff amunts t whle Eurs. 5 See als Cmmissin Recmmendatin f 6 May 2003, OJ L 124, f 20 May

5 The frm in which r the purpse fr which yu were granted aid is nt f relevance. Nr is the actual payment f the aid yu were granted f relevance. All amunts t be stated when cmpleting the declaratin are grss amunts befre the deductin f tax. These amunts can, in additin t grants, relate t cncessinary lans, the purchase f land at a price belw the market value, exemptins, reductins r the waiver f direct r indirect tax, guarantees r suretyship, etc. The amunts nt nly relate t aid yu have received frm the gvernment but als t aid yu have received frm ther authrities. Eurpean grants als need t be taken int accunt. The time at which yur enterprise is deemed t have been granted aid is the time at which yur enterprise acquired a legal right t the aid. Mre specifically, this relates t the date n which yur enterprise acquired the legal right t the advantage, such as the decisin awarding a grant r n taking ut a lan r entering int suretyship. 5. Retentin f data The Eurpean Cmmissin can recver unlawful aid during the perid f ten years after the aid has been granted. Fr this reasn it is als cnceivable that the Eurpean Cmmissin will subsequently request infrmatin frm the Netherlands (r the authrity) abut the allcatin f the aid t review whether unlawful aid is an issue. The authrity frm which yu received the aid may then when it des nt pssess the necessary infrmatin request yu t furnish dcuments demnstrating that the aid was allcated t the activities fr which it was granted. This then relates t the dcuments that yu are required t retain pursuant t the general bligatin impsed n entrepreneurs t keep and retain recrds 6. Nte! Yu need t take gd care when assessing whether the aid threshld wuld be exceeded in yur specific case, as yu will have n further recurse t the de minimis aid Regulatin if yu exceed the threshld. Acting in cntraventin f the aid regulatins laid dwn in the TFEU may, in the mst extreme situatin, result in the recvery f aid that granted earlier! Self-evidently, yu cmplete slely the sectins that are applicable t yur situatin. Abve all, remember t enclse the annexes with the declaratin! 6 Article 2:10, paragraph 1, f the Civil Cde (legal persns) and Article 3:15i f the Civil Cde (enterprises and practitiners f independent prfessins) 5

Frequently Asked Questions: Broader Public Sector Procurement Directive

Frequently Asked Questions: Broader Public Sector Procurement Directive Frequently Asked Questins: Brader Public Sectr Prcurement Directive 1. What is the Brader Public Sectr (BPS) Prcurement Directive? The Brader Public Sectr Accuntability Act, 2010 prvides the authrity fr