WORLD TRADE  
ORGANIZATION  G/SCM/N/95/EEC/Add.11 
15 December 2003 
 (03-6594) 
Committee on Subsidies 
and Countervailing Measures Original:   English 
 
 
 
SUBSIDIES 
 
New and Full Notification Pursuant to Article XVI:1 of the GATT 1994  
and Article 25 of the Agreement on Subsidies and  
Countervailing Measures  
 
EUROPEAN COMMUNITIES 
 
Addendum  
 
  The following addendum to the notification of  the European Community relates to subsidy 
programmes of the  Netherlands . G/SCM/N/95/EEC/Add.11 
Page 2  
 
 THE NETHERLANDS 
 
TABLE OF CONTENTS 
Page  
 
I. T.O.K. (DECISION TECHNI CAL DEVELOPMENT LOANS) ...................................... 4 
 II. T.O.P. (DECISIO N TECHNICAL DEVELOPMENT PROJECTS)................................ 4 
 
III. E.E.T. (SUBSIDY SCHEME ECON OMY, ECOLOGY AN D TECHNOLOGY ............ 5 
 IV. TEST PROGRAMME REFERENCE PROJECTS ENVIRONMENTAL  TECHNOLOGY .................................................................................................................... 6 
 
V. MPO (CREDIT SCHEME FOR ENVIRONMENT-ORIENTED PRODUCT 
 DEVELOPMENT)................................................................................................................. 7  
 VI. SUBSIDIEREGELING HAALBAARHEIDSPROJECTEN MKB (SUBSIDY  SCHEME FEASIBILITY PROJECTS FOR SMALL AND MEDIUM SIZED  ENTERPRISES................................................................................................................... ... 8 
 
VII. TS (TECHNOLOGICAL COOPERATION SCHEME) ................................................... 8 
 VIII. BESLUIT SUBSIDIES ZEESCHEEPSNIEUWBOUW 1994 (DECISION   ORDER-RELATED SUBSIDIE S FOR SHIPBUILDING) ............................................... 9 
 
IX. CVO (CIVIL AIRCRAFT DEVE LOPMENT SUPPORT SCHEME) ........................... 10 
 X. EMA (SCHEME FOR SURVEYING ENERGY EFFICIENCY AND  ENVIRONMENTAL POLLUTION IN ORDER TO ESTABLISH CLEANER 
 PRODUCTION)................................................................................................................... 11 
 
XI. PHILIPS-CLUSTERPROJECTEN (PHILIPS CLUSTER PROJECTS)...................... 12 
 XII. EUREKA PROJECT ITEA................................................................................................ 13  
XIII. EUREKA PROGRAMME MEDEA + (MICRO-ELECTRONICS 
 DEVELOPMENT FOR EUROPE AN APPLICATIONS)............................................... 13 
 XIV. MEDEA 1 PROJECT T401 "FLUOR"............................................................................. 14  XV. MEDEA 1 PROJECT T403 "EXTATIC"......................................................................... 15 
 
XVI. ACT ON TAXES WITH AN ENVIRONMENTAL BASE – TAX ON  GROUNDWATER............................................................................................................... 16  XVII. REGULATORY ENERGY TAX ....................................................................................... 17 
  G/SCM/N/95/EEC/Add.11 
 Page 3 
 
 
 XVIII. REGULATION TO STIMULATE THE USE OF MODES OF URBAN 
 TRANSPORT, BOTH PASSENGERS AND GOODS, WHICH ARE LESS  HARMFUL TO THE ENVIRONMEN T (ECONOMICAL, SILENT AND 
 CLEAN TECHNIQUES...................................................................................................... 17  
XIX. BSE (DECISION ON SUBSID IES TO ENERGY PROGRAMMES) ............................ 18 
 XX. EINP (ENERGY EQUIPMENT IN NO N PROFIT AND OTHER SECTORS............. 19 
 XXI. SUBSIDY SCHEME FOR EN VIRONMENTAL TECHNOLOGY ............................... 20 
 
XXII. CO2 REDUCTION SCHEME............................................................................................ 20  XXIII. SUBSIDY REGULATION FOR REGI ONAL INVESTMENT PROJECTS 2000 ....... 21 
 
XXIV. THE RESEARCH AND DEVELOPMENT PROGRAMME ON SOIL  
 REMEDIATION, SOIL PROTECTION AND SOIL QUALITY.  THE  FOUNDATION ON KNOWLEDGE OF DEVELOPMENT AND TRANSFER   OF KNOWLEDGE IN THE FIELD OF THE SOIL ....................................................... 22  XXV. THE REGULATION ON ENVIRONMENTAL INVESTMENT 
 DEDUCTION 2001 AND 2002 ........................................................................................... 23 
 XXVI. NIDO (NATIONAL INITIATIVE FOR SUSTAI NABLE DEVELOPMENT) ............. 23 
  
 
     
 
  
Please note 1 EURO = 2,20371 NLG (DUTCH GUILDERS)  G/SCM/N/95/EEC/Add.11 
Page 4  
 
 I. T.O.K.  (DECISION TECHNICAL DEVELOPMENT LOANS) 
(a) Title 
 Besluit Technische Ontwikkelingskredieten (TOK) 
 (Decision Technical Development Loans)  
(b) Form of the subsidy 
 Subsidy is given as a loan that usually covers 40 per cent of the total cost of the project.  The 
interest rate is based on market interest rates, a nd for 2001 it was fixed on 5.70 per cent. Repayment is 
calculated as a fixed percentage of any sa les of products related to the R&D-project. 
 
(c) Subsidy 
 Budget 2001:  € 15.9 mln (NLG 35.1 mln) 
 Budget 2002: € 9 mln.  (d) Policy goals 
 Goal of the scheme is to facilitate projects  of product development with high technical risk. 
Because of these risks, firms usually have diffi culty in financing the project by own means. 
 (e) Duration of the subsidy 
 The scheme ended 1 May 2001.  This progr amme was replaced by Decision Technical 
Development Projects (TOP). 
 
(f) Consequences for international trade 
 The subsidy-scheme has no direct c onsequences for international trade. 
 (g) Legal basis 
 Decision of 2 June 1994, published in Staat scourant 1994, 435, and executive decision of 
19 December 1996, Staatscourant 1996, 248. 
  
II. T.O.P. (DECISION TECHNICAL  DEVELOPMENT PROJECTS) 
(a)  Title 
Besluit subsidies Technisch Ontwikkelingsprojecten  (TOP)  
(Decision Technical Development Projects) 
 (b)  Form of subsidy 
 Subsidy is granted as a loan, that usually covers 35 per cent or 25 per cent of the costs of the 
project.  Repayment is calculated as a percentage of any sales of the product related to the R&D-
project.   G/SCM/N/95/EEC/Add.11 
 Page 5 
 
 
 (c) Subsidy 
  Budget 2001 TOK: € 10,25 mln (NLG 22.6 mln). 
Budget 2002 TOP: € 27 mln. In 2002 a total amount of  € 22.528.504  was drawn on the facility budget.  
Payments on the 2002 cash budge t amounted to €  3.944.117 
 (d) Policy goals 
 Goal of the scheme is to facilitate projects  of product development with high technical risk. 
Because of these risks, firms usually find it di fficult to finance the project by own means. 
 
(e) Duration of the subsidy 
 The scheme started at 5 May 2001.  
 (f) Consequences for international trade 
 The subsidy-scheme has no direct c onsequences for international trade. 
 (g) Legal basis 
Decision of 20 April 2001, Staatscourant 2001,203; and executive decision of April 25, 2001, 
Staatscourant 2001, 85. 
 
 
III. E.E.T. (SUBSIDY SCHEME ECONOMY, ECOLOGY AND TECHNOLOGY) 
(a)  Title 
 Subsidieregeling Economie, Ecologie en Technologie  
 (subsidy scheme Economy, Ecology and Technology) 
 
(b)  Form of the Subsidy 
 Grant 
  The aid intensity is:  
 62.5 per cent for fundamental research 
 40 per cent for industrial research  25 per cent for pre-competitive development  (c) Form of subsidy 
  
 Budget 2001 : € 49.9 mln (NLG 110 mln).   Budget 2002: € 33.134.450,54 (7th of September 2001/Nr. WJZ 01046122).  (d)  Policy goals 
 Goal of the subsidy is to achieve scientific and technological innovations, which will lead to 
breakthroughs in a wide range of areas.  Therefor e strategic co-operation in R&D between companies, 
and between companies and research institutes/univers ities is stimulated.  The programme covers five G/SCM/N/95/EEC/Add.11 
Page 6  
 
 themes: sustainable industrial production processes, ec odesign, transport, renewable raw materials and 
renewable energy.  (e)  Duration 
 The scheme has an unlimited duration. 
 
(f)  Consequences for international trade 
 The subsidy has no direct effects on trade flows.   Consequently, no statistics can be provided. 
 (g) Legal basis 
 Decision of 18 December 1996, Staatscourant 1997 No. 13. 
  
IV. TEST PROGRAMME REFERENCE PROJECTS ENVIRONMENTAL 
TECHNOLOGY 
(a)  Title 
 Subsidieregeling referentieprojecten milieutechnologie 
 (Test Programme reference proj ects environmental technology) 
 (b) Form of the subsidy  
 A subsidy is provided for the introduction and spreading of new environmental technologies, 
to small and medium-sized enterprises.   The subsidy amounts to 25 per cent in case of a first application of the technology, and to 
50 per cent in the case of measurement-programmes. 
 
(c) Cost of the subsidy  Each project for first applications can be awarded € 226.891 at the most.  The budget for 2001 
and for 2002 was  € 1.36 mln.  (d)  Policy goals 
 
 Goal is to encourage small and medium-si zed enterprises to apply new environmental 
technologies that contribute to the reduction of environmental cost of production.  (e) Duration of the subsidy 
 
 The scheme will be extended for 2003.  Af ter 31 December 2002 there was no budget any 
more for this programme so that new requests cannot  be awarded.  The programme however formally 
still exists.  (f)  Consequences for international trade 
 The subsidy-regulation has no consequences for international trade, so no statistics can be 
given.  G/SCM/N/95/EEC/Add.11 
 Page 7 
 
 
  
 (g) Legal basis 
 Decision 18 May 1998, Staatscourant 1998 no. 95, 
 Decision 16 December 1998, Staatscourant no. 243.   V. MPO (CREDIT SCHEME FOR ENVIRONMENT-ORIENTED PRODUCT 
 DEVELOPMENT) 
(a)  Title  
 Kredietregeling milieugeri chte product ontwikkeling  
 (Credit scheme for environment- oriented product development) 
 (b) Form of the subsidy 
 Subsidy is given as a loan, that covers 40 per cen t of the total cost of the project at maximum.  
Credit is only available for small and medium-sized companies (according to the EC-definition).  The 
maximum loan is fixed at € 226.890. 
 (c) Cost of the subsidy 
 Budget 2001:  € 907.560,-.  Average loan per company was € 119.489. 
 (d) Policy goals 
 Goal of the scheme is to facilitate projects of  product development with technical risk, in 
order to achieve considerable reduction in the enviro nmental impact and to stimulate the use of such 
technology in product development.  (e) Duration of the subsidy 
 The scheme ended at the end of 2000 (8675 / 21.10.1998). 
 (f) Consequences for international trade 
 The subsidy has no direct effects on trade flows.   Consequently, no statistics can be provided. 
 (g) Legal basis 
 Decision of 21 June 1996, Staatscourant 1996,  117. Revised on 13 March 1997, Staatscourant 
1997, 52.  G/SCM/N/95/EEC/Add.11 
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 VI. SUBSIDIEREGELING HAALBAARHEID SPROJECTEN MKB (SUBSIDY SCHEME 
 FEASIBILITY PROJECTS FOR SMALL AND MEDIUM SIZED ENTERPRISES) 
(a) Title 
 Subsidieregeling haalbaarheidsprojecten MKB 
 (subsidy scheme feasibility projects for small and medium sized enterprises) 
 
(b)  Form of the subsidy   Grant:  50 per cent of the project costs with a maximum of NLG 25,000.  Only firms with 
250 employees or less can apply for the subsidy. 
 
(c) Cost of the subsidy 
 In 2001 € 3.403.351 (NLG 7.5 mln) was available.  The average per project is about € 9.983 
with a maximum of  € 11.345.   
(d) Policy goals 
 Goal of the subsidy is to encourage SMEs to use and implement new technologies. 
 (e)  Duration 
 1 May 2001 
 
(f) Consequences for international trade 
  No effects on trade.  (g) Legal basis 
 
 Decision of 21 December 1995, Staat scourant 1995, 248, and 23 December 1996, 
Staatscourant 1996, 248 and Staatscourant March 1999, 65.  
 
VII. TS (TECHNOLOGICAL COOPERATION SCHEME)  
(a) Title 
 
Technological Cooperation Scheme 
 
There are five tenders under the TS: 
 - International Cooperation (in 2000 this was BIT);  
 - International Cooperation with emer ging markets (in 2000 this was BIT);  
 - Maritme Cooperation (in 2000 this was SMO);  - ICT-breakthrough projects (in 2000 this was BTS);  - General Cooperation (in 2000 this was BTS).   G/SCM/N/95/EEC/Add.11 
 Page 9 
 
 
 (b) Form of the subsidy 
  Grant   (c) Subsidy 
 
2001:  Total budget was € 76.300.300 
   International Cooperation: Eu reka-projects:  € 6.806.703 
 International Cooperation  with  emerging markets  € 2.268.901 
 Maritime Cooperation      € 1.361.341 
 ICT-Breakthrough projects     € 2.949.571  General Cooperation                € 19.285.659   2002: Total budget € 91.500.000 (No detailed figures yet available) 
 
(d) Policy goals    Goal is to encourage firms to realise R&D-projects with partners.  (e) Duration 
  
 Unlimited  (f) Consequences for international trade  
 No effects on trade.  
 (g) Legal basis    Decision of 17 May 2001, published in Staatsblad 228, 2001.   Executive Decision of 17 May 2001, published in the Staatscourant 95, 2001.  
VIII.  BESLUIT SUBSIDIES ZEESCHEEPSN IEUWBOUW 1994 (D ECISION ORDER-
 RELATED SUBSIDIES FOR SHIPBUILDING) 
(a)  Title 
 Besluit subsidies zeescheepsnieuwbouw 1994  (Decision order-related subsidies for the 
shipbuilding industry) and the Uitvoeringsrege ling Besluit subsidies zeescheepsnieuwbouw 1999. 
 (b) Form of the subsidy 
 The aid scheme is related to the EC regula tions Nr. 1540/98 for Shipbuilding of the EC.  
Subsidy is given to Dutch shipyards as a grant relate d to contracts of seagoing civil merchant ships.  
 
(c) Subsidy 
 In 2001, an additional budget of  € 31.764.651 (NLG 70 mln.) for applications already made 
in 2000.  G/SCM/N/95/EEC/Add.11 
Page 10  
 
 (d) Policy goals 
 Reduce the effects of competition distortion of other subsidies provided by other shipbuilding 
countries.  (e) Duration of the subsidy:  
 The scheme will be extended for 2003. In 2001 there was no budget any more for this 
programme.  The programme however formally still exists.  (f) Consequences for international trade 
 Statistical material can be found in several studies from the OECD, EC etc. 
 
(g) Legal basis 
 Decision of 7 June 1994, published in the St aatsblad 1994, number 437 and the decision of 
30 June 1999 and publication of the uitvoe ringsregeling BSZ 1999 in the Staatscourant. 
 
 
IX. CVO (CIVIL AIRCRAFT DEVELOPMENT SUPPORT SCEME) 
(a) Title 
 Subsidieregeling civiele vliegtuigontwikkeli ng (CVO-regeling, Civil Aircraft Development 
support scheme)  
(b) Form of the subsidy 
 Grant for industrial research 
 Repayable credit for pre-competitive development  (c) Subsidy 
 Budget 2001: € 52.2 mln (NLG 115,-). 
 Budget 2002: € 20 mln.  (d) Policy-goals 
 The general objective of CVO is to get the Ne therlands Aerospace sector involved in R&D 
programmes related to ai rcraft development.  
 
(e) Duration 
 The duration of the scheme is indefinite. Each year a separate budget is published. 
 (f) Consequences for international trade 
 No consequences for trade. 
 (g) Legal basis 
 Decision of 28 December, reported in the Staatscourant 2000, no. 206, 18 May 2000.  G/SCM/N/95/EEC/Add.11 
 Page 11 
 
 
  
 
X. EMA (SCHEME FOR SURVEYING ENERGY EFFICIENCY AND 
 ENVIRONMENTAL POLLUTION IN ORDER TO ESTABLISH CLEANER  PRODUCTION) 
(a) Title 
 Subsidieregeling energie-efficiency- en m ilieuadviezen Schoner Produceren (EMA), (Scheme 
for surveying energy efficiency and environmental pollution in order to establish cleaner production) 
 (a) Form of the Subsidy 
 A subsidy is provided for surveying the energy-efficiency or the environmental pollution of 
buildings and/or industrial processes, to sma ll and medium-sized enterprises and non-profit 
organisations.   The subsidy amounts to 50 per cent of total costs. 
 
(b) Subsidy 
 Each project for one of the surveys can be aw arded € 3.403,35 at the most or in case of a 
combination of the two surveys in one € 5.672,25 at the most.  The budget for 2001 was zero, although one new project for the amount of € 5.672,25 has been awarded as the result of a legal procedure about the outcome of the tender in 2000.  For 2002 the budget was zero. 
 
(c) Policy Goals 
 Goal is to encourage small and medium-sized  enterprises and non-profit organisations to list 
which improvements (against what costs) are possi ble on energy efficiency and/or environment of 
buildings, products , installations and processes or parts of that. 
 
(d) Duration of the Subsidy 
 The subsidy will end in 2003. 
 (e) Consequences 
 The scheme has no consequences for international trade. 
 
(f) Legal Basis 
 Decision 10 September 1998, Staatscourant 1998 no. 173. 
 Decision 11 December 1998, Staatscourant 1998 no. 240.  
 G/SCM/N/95/EEC/Add.11 
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 XI. PHILIPS-CLUSTERPROJECTEN (PHILIPS CLUSTER PROJECTS) 
(a) Title 
  “Philips Clusterprojecten ” (Philips Cluster projects)  
 (b)  Form of the subsidy 
 Subsidy is provided as a grant. 
 (c) Subsidy 
 The Dutch government committed € 485.880 for 10 pr ojects.  The subsidy is directly linked to 
the R&D-activities that are outsourced at universities. 
 (d) Policy-goals 
 Goal of the scheme is: 
 
 (i) to encourage lasting co-operation between Philips and the Dutch scientific 
infrastructure (universities in particular); 
  (ii) to reinforce the stock of scientific  knowledge in areas of fundamental science and 
industrial R&D that are relevant for Philips.  
 
 The areas concerned are ceramics and glass, functional polymeres, very large scale 
integration design-technology, physics of thin inor ganic films, analytical instruments and methods, 
quantitative analysis of X-rays and magnetic res onance cardiac images, micro-mechanics, technology-
generations, information technology applied in consumer systems.  The clusterproject Ecodesign is 
included as well. 
 
 The activities of the scientific infrastructure ( universities in particular) are being paid by 
Philips.  The activities at the universities are co-o rdinated by Philips with  their own research 
activities.   The scheme is exclusively meant to support the outsourcing of fundamental and industrial 
research at universities. 
 
(e)  Duration 
 The projects are carried out during the period 1 January 2001 to 30 June 2002. 
 
(f) Consequences for International Trade 
  No effects on trade.  (g) Legal basis  
 Framework Law concerning financial assist ance (Kaderwet vers trekking Financiële 
Middelen).    G/SCM/N/95/EEC/Add.11 
 Page 13 
 
 
 XII. EUREKA PROJECT ITEA 
(a) Title 
 
 “Eureka Project ITEA (Information Technology for European Advancement)  
(b) Form of the subsidy 
  Subsidy is provided as a grant to Nederland se Philipsbedrijven B.V..  The subsidy does not 
exceed 50 per cent of the cost of the project.    
(c) Subsidy 
   € 9.983.165 is available.   (d) Policy-goals 
 
 Goal of the subsidy is to reinforce the stoc k of scientific knowledge in industrial R&D.  The 
areas concerned are new technologies for embedded software engeneering.  ITEA covers the 
following competences:: 
1. Extended multimedia 2.  Communications; 
3. Distributed Information and Services; 
4. Content Processing; 5. User Interfaces; 6.  Complex System Engineering  
 
(e) Duration  
   The project is foreseen to run from 1 July 1999 until 1 July 2007.  
 
(f) Consequences for International Trade  
 
 The subsidy is awarded to industrial base R& D and pre-competitive development, which has 
no direct effects on trade flows. Consequently, no statistics can be provided.   
(g)  Legal basis 
  Framework Law concerning financial assist ance (Kaderwet vers trekking financiële 
middelen). 
 
 
XIII.  EUREKA PROGRAMME MEDEA+ (MICRO-ELECTRONICS DEVELOPMENT 
 FOR EUROPEAN APPLICATIONS) 
(a) Title 
 
 “Eureka programme MEDEA+(E!2365) (Micro -Electronics Development for European 
Applications)”.  MEDEA+ is the successor of the Eureka project MEDEA that terminated in 2000. 
 (b) Form of the subsidy   Subsidy is provided as a grant that does not exceed  50 per cent of the cost of the projects.   G/SCM/N/95/EEC/Add.11 
Page 14  
 
  
(c) Subsidy   For the period 1.1.2001 until 31.12.2002 € 57,9 mln. was available (€ 24,3 mln in 2001 and 
€ 33,6 mln in 2002). 
 
(d) Policy-goals   Goal of the subsidy is to reinforce the stoc k of scientific knowledge in industrial R&D in the 
area of microelectronics.  To achieve this, research  is being done in the following areas:  Silicon 
Application Platforms, comprising the development of architecture and standards, Intellectual 
Property (IP) libraries and tools, hardware-related  software design, hardware-software co-design 
methodologies and demonstrators on silicon of their functionality.  These platforms address the main applications markets of the e-economy: high-speed communication systems; integrated information, 
communication and entertainment terminals for the in ternet society, smart card systems for secure 
internet applications and automotive electronics for in-car communication, personal safety and 
environment protection.  Enabling Technologies fo r these applications, i.e. new equipment and 
materials for process integration, computer aided design (CAD) tools and methodologies, innovative process steps for the manufacturing of integrated  circuits, testing and packaging tools and 
methodologies.  
(e) Duration 
  The programme is carried out during the pe riod 1.1.2001 to 31.12.2008.  The second phase of 
the programme will start 1.1.2005.  This phase will be  confirmed by the participating countries on the 
basis of a mid term assessment to be carried out in 2003 
 
(f) Consequences for International Trade    No effects on trade.   (g) Legal basis 
 
 Framework Law concerning financial assist ance (Kaderwet vers trekking financiële 
middelen).  
XIV.  MEDEA+ PROJECT T401 "FLUOR" 
(a) Title 
   MEDEA+ T401 "Front Line Lithography Using Optical Refraction" (FLUOR ) 
 
(b) Form of the subsidy 
 
 Subsidy is provided as a grant to ASM Lithography, Veldhoven, that does not exceed 50 per 
cent of the cost of ASML's share in this international project   G/SCM/N/95/EEC/Add.11 
 Page 15 
 
 
 (c) Subsidy 
  For the year 2001 a maximum budget for funding of € 13,6 million was reserved for two lithography projects T401 "FLUOR" and T403 "EXTATIC". Both projects were notified to and approved by the European Commission. 
 
(d) Policy-goals    The project is designed to conduct research in to a full solution for 157nm lithography, which 
involves a photolithographic "tool", "reticles", "r esist"and a "process", together with the associated 
special materials.  The application of 157 nm technology can further extend the life of optical 
lithography, through the application of F2 lasers,  new mask technology and other high resolution 
techniques.  Resolutions beyond 100nm to 70nm will come within reach thanks to this technology.  
  (f) Duration 
 
 The project has a foreseen duration of 4 years (2001-2004).  (g) Consequence for International Trade   The subsidy is awarded to industrial base R&D,  which has no direct effects on trade flows. 
 
(h) Legal basis  
  Framework Law concerning financial assist ance (Kaderwet vers trekking financiële 
middelen). 
 
 
XV. MEDEA+ PROJECT T403 "EXTATIC" 
(a) Title 
  MEDEA+ T403 "Extreme UV Alpha Tool Integration consortium" (EXTATIC) 
 
(b) Form of the subsidy   Subsidy is provided as a grant to ASM Lithography, Veldhoven, that does not exceed 50 per cent of the cost of ASML's share in this international project. 
 
(c) Subsidy   For the year 2001 a maximum budget for funding of € 13,6 million was reserved for two lithography projects T401 "FLUOR" and T403 "EXTATIC". Both projects were notified to and approved by the European Commission. 
 
(d) Policy-goals    The project is designed to conduct research in to the system-based asp ects and into the basic 
optical systems used for "extreme ultraviolet"  (EUV) light with a wavelength of 13 nm for 
lithographic applications.  In global research into  the "Next Generation Lithography" (NGL) EUV is 
regarded as a promising technology. The project is pa rt of a global cluster of EUV projects, in which 
aspects such as "mask", "source" and "process" are involved.  The project will bring together companies from Germany, France, Belgium and the Netherlands.   G/SCM/N/95/EEC/Add.11 
Page 16  
 
 (c) Duration 
 The project has a foreseen duration of 4 years (2001-2004). 
 (d) Consequence for International Trade 
 
The subsidy is awarded to industrial base R&D,  which has no direct effects on trade flows. 
 (e) Legal basis 
 
 Framework Law concerning financial assist ance (Kaderwet vers trekking financiële 
middelen). 
 
XVI.  ACT ON TAXES WITH AN ENVIRONMENTAL BASE – TAX ON 
GROUNDWATER  
(a)  Title 
 Law on environmental taxes – tax on groundwater 
  The tax is levied from the proprietor of the establishment extracting groundwater, for instance 
drinking water companies, farmers and industries.  
 The law contains an exemption for use of rinsing water for companies that extract the 
groundwater themselves.  Companies that obtain water from a drinking water company get a restitution.    (b)  Form of the Subsidy  
 
 Tax concession in the form of tax exemption or tax restitution.  (c)  Subsidy 
 It is estimated that as a consequence of the tax exemption and the tax reduction that € 0,57 
mln is foregone. 
 
(d)  Policy goals 
 The exemption and the restitution for the use of  groundwater to rinse reusable packaging like 
deposit-return bottles is motivated by environmental reasons.  
(e)  Duration of the subsidy 
 Unlimited 
 (f) Consequences for International Trade 
 No effects on trade. 
 
(g) Legal Basis 
 Law on environmental taxes, as last amended on 25.4.2000,  Law Gazette 195.  G/SCM/N/95/EEC/Add.11 
 Page 17 
 
 
  
 
XVII.  REGULATORY ENERGY TAX  
(a) Title 
 Law on environmental taxes – Regulatory energy tax 
 
 The law contains special provisions for renewa ble energy, such as wind energy, solar energy, 
small scale waterpower and biomass.   (b) Form of the subsidy 
 Tax concessions. 
 (c) Subsidy 
- Reduced zero-rate green electricity: the amount  involved is estimated at € 22 mln in 
2001 and € 190 mln in 2002.  
 
(d) Policy goals 
 Motivation for the special provisions for rene wable energy is that these forms of energy 
should be promoted as much as possible in  the interests of the environment.  
 (e) Duration of the subsidy 
 Permanent 
 (f) Trade effects of the subsidy 
 No effects on trade. 
 
(g) Legal Basis  
 The legal provisions are laid down in chapter Va of the Law on environmental taxes by Act of 
13 December 1995, Law Gazette No. 662.   
XVIII.  REGULATION TO STIMULATE THE USE OF MODES OF URBAN TRANSPORT, 
BOTH PASSENGERS AND GOODS, WHICH ARE LESS HARMFUL TO THE 
ENVIRONMENT (ECONOMICAL, SILENT AND CLEAN TECHNIQUES) 
(a) Title 
 
 Regulation to stimulate the use of modes of  urban transport, both passengers and goods, 
which are less harmful to the environment (economical, silent and clean techniques). 
 (b) Form of the subsidy 
 Subsidy on extra cost for extra costs by exploitation 
 G/SCM/N/95/EEC/Add.11 
Page 18  
 
 (c) Subsidy 
  The annual budget is spread over different typ es of projects.  The subsidy amounts to 90 per 
cent of the costs, to a maximum of NLG 200,000 for feasibility research and transfer of knowledge; to 50 per cent of the costs, to a maximum of NLG 1, 500,000 for research and development projects, to 
25 per cent of the costs, to a maximum of NLG 1,500,000 for practical experiments and 
demonstration projects.   In 2001: € 2,1 mln.  In 2002: € 2,1 mln. 
 
(d) Policy goals 
 The purpose of the regulation is to stimulate re search on, and development and application of 
transportation and traffic techniques in order to c ontain air pollution in the urban environment caused 
by traffic.  The projects to be financed under th e regulation vary from operational experiments with 
buses driven by natural gas or electrical motors to in tegration of (small) vans in freight transportation 
lines to urban areas.  (e) Duration of the subsidy 
 Indefinite 
 
(f)  Effects of the subsidy 
   No effects on trade.   XIX.  BSE (DECISION ON SUBSIDIES TO ENERGY PROGRAMMES) 
(a) Title 
 Besluit subsidies energieprogramma’s (BSE) (Decision on subsidies to energy programmes) 
 
(b) Form of subsidy 
 
Grant 
 
(c) Subsidy   Total budget 2001 € 118 mln and 2002 € 71.6 mln ( estimate).  Subsidy per project: in the 
average in 2001 € 93.725 and in 2002 € 56.393 (estimate). 
  To enterprises and non-profit organisations fo r R,D & D and dissemination contribute to the 
objectives of one of 20-odd energy programmes.   Research or development projects: up to 50 per cent of project costs (SMEs and non-profit 
organisations up to 60 per cent) 
  Demonstration projects: up to 40 per cent of project costs.   Dissemination projects: up to 25 per cent of project costs.  G/SCM/N/95/EEC/Add.11 
 Page 19 
 
 
  Actual percentages depend on the project’s contribution to the objectives of an energy 
programme and the benefits of the results of the project to the recipient of the subsidy.  (d) Policy goal 
 Promoting the rational use of energy  and the use of renewable energy 
 
(e) Duration of the subsidy Duration 
 The regulation came into effect in 1994. No fixed expiration date. 
 (f) Trade effects of the subsidy 
 No effects on trade. 
 (g) Legal Basis   Staatscourant 28-3-00, no. 62, Staatscourant 10-700, no. 130, Staatscourant 12-500, no. 92, 
Staatscourant 14-7-00, no. 133, Staatscourant 20- 6-00, no. 116, Staatscourant 13-7-00, no. 134 
 
 
XX.  EINP (ENERGY EQUIPMENT IN NON PROFIT AND OTHER SECTORS) 
(a) Title 
 Subsidieregeling energievoorzieningen in de  non-profit en bijzondere sectoren (EINP). 
 
(b) Form of subsidy 
 Grant 
 
(c)  Subsidy 
 Committed in 2001 € 27.2 mln and in 2002 € 24 mln (estimate).  In 2001 € 1.2 mln and in 
2002 € 6.8 mln for privat persons buying a windturbine.  (d) Policy goal 
 Stimulating investments in energy saving and renewable energy 
 
(e) Duration 
 The regulation came into effect in 1998 and finished as from 1 January 2003.  
 (f) Trade effects of the subsidy 
 No effects on trade. 
 
(g) Legal Basis 
 Staatscourant 27-1-00, no. 19 
  G/SCM/N/95/EEC/Add.11 
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 XXI.  SUBSIDY SCHEME FOR EN VIRONMENTAL TECHNOLOGY 
(a)  Title 
 Subsidy scheme for environmental technology 
  (b) Form of the subsidy 
Grant 
 (c) Subsidy 
 The amount of the subsidy is € 34 million yearly. 
 
(d) Policy goals 
The subsidy is designed to encourage the development and wider application of new 
advanced environmental technology 
(e) Duration 
 The duration of the scheme is not limited 
 
(f) Trade effects of the subsidy   No effects on trade.  (g) Legal basis 
 
 Decision of 19 December 2000, published in ‘de Staatscourant 2000’, no. 251 and amendments and decision of 27 December 2001, pu blished in ‘de Staatscourant 2001’, no 250 and 
amendments.   
 
XXII.  CO2 REDUCTION SCHEME 
(a) Title 
 CO2 reduction Scheme (Beslu it subsidies CO2-reductieplan) 
 (b) Form of subsidy 
 
Grant 
 (c) Subsidy  
In 2001: committed € 50 mln.  Paid:  € 14.5 mln. 
In 2002: Paid: € 14 mln. (estimate). 
 The CO2 reduction scheme consist of tenders .  The budget for the first tender amounts to € 
26.3 mln.  The budget for the second tender amounts to € 86.2 mln.  The budget for the third tender amounts to € 56.7 mln.  G/SCM/N/95/EEC/Add.11 
 Page 21 
 
 
  
 There is not an absolute maximum for the subs idy per project.  However, there a two relative 
maxima:   The subsidy shall not exceed 30 per cent (40 per cen t if SME) of the costs directly attributable 
to the CO2 reduction project as has been incurred and pa id for by the subsidy recipients in so far as 
they are necessary to achieve a reduction in CO2 emissions.   The annuity of the subsidy divided by the average annual CO2 reduction calculated over the 
technical life of the facility, shall not exceed cert ain maxima.  (Varying from € 9 to € 68 per 1000 kg 
CO2 reduction. 
 (d) Policy goal    CO2 reduction. 
 
(e) Duration    Until budget is expired  (f) Trade effects of the subsidy 
  
 No effects on trade  (g)  Legal Basis  
 Decisions of 4 June 1998, ‘Staatsblad 1998’,  387, ‘Staatscourant 1998’, 125 (30 June 1998), 
‘Staatscourant 1999’, 135 (20 July 1999), decision of 5 April 2000, ‘Staatscourant 72’, 11 April 2000.   
XXIII.  SUBSIDY REGULATION FOR REGIONAL  INVESTMENT PROJECTS 2000  
(a) Title of the subsidy 
  
 Subsidy Regulation for Regional Investment Projects  (b) Form of the subsidy    
 Grant 
 (c) Cost of the subsidy  
 The total amount budgeted for 2001 was € 34.8 mln. 
 The total amount budgeted for 2002 was € 45.3 mln.  
(d) Policy goals 
 The subsidy is intended to improve the economic  structure in the economically weaker parts 
of the Netherlands.  The subsidy is provided to companies that invest in these regions.  
 (e) Duration of the subsidy 
 Until 2006 G/SCM/N/95/EEC/Add.11 
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(f) Consequences for international trade 
 The subsidy has no consequences for international trade.  
 (g) Legal basis 
 The regulation was published in ‘het Staatsblad’ of 2000 no. 354.  
 
XXIV.  THE RESEARCH AND DEVELOPMENT PROGRAMME ON SOIL 
 REMEDIATION, SOIL PROTECTION AND SOIL QUALITY. THE FOUNDATION  ON KNOWLEDGE DEVELOPMENT AND THE TRANSFER OF KNOWLEDGE IN 
 THE FIELD OF THE SOIL 
(a)  Title 
 Het O&O programma bodemsanering, bo dembescherming en bodemkwaliteitsbeheer. 
Stichting Kennisontwikkeling en Kennisoverdracht Bodem (SKB) 
 
 The research and development programme on soil remediation, soil protection and soil 
quality.  The foundation on knowledge development and the transfer of knowledge in the field of the 
soil.  (b) Form of the subsidy 
 Subsidy is given as a grant.  
 
(c) Subsidy 
 The grant of the government will be € 4.5 mln. each year.  
 (d) Policy goals 
 
 SKB has a task to improve the knowledge-infrastru cture in the field of soil quality and to set 
up the transfer of knowledge in the field of soil qua lity, soil protection and soil remediation between 
industry, universities, public research bodies and other public bodies.  The foundation has set up a 
research programme to stimulate research and development projects.  
(e) Duration of the subsidy 
   The duration of the subsidy of the foundation is estimated for 10 years.  (f) Consequences for international trade 
 
 The subsidy-scheme has no direct consequences fo r international trade, so no statistics can be 
given.  (g) Legal basis   
 Decree of 8 December 1998, published in Staatsblad 1998, 720. 
   G/SCM/N/95/EEC/Add.11 
 Page 23 
 
 
 XXV.  THE REGULATION ON ENVIRONMEN TAL INVESTMENT DEDUCTION 2001 
 AND 2002 
(a) Title 
  Aanwijzingsregeling milieu-investeringsaf trek 2001 en 2002.  The regulation on 
environmental investment deduction 2001 and 2002. 
 (b) Form of the subsidy 
 Subsidy is given as a tax measure.  The advantag e for the recipient is a reduction in the firm’s 
tax burden in the form of a reduction in the amount of tax.  The environmental investment deduction 
for capital equipment from category I of the ‘Mili eulijst 2000’ is 30 per cent and from category II 
15 per cent.  (c) Subsidy 
 Budget 2001: the estimation of the loss of tax revenue in 2001 was € 4.5 mln.  The same for 
2002 was € 0.9 mln. 
 (d) Policy goals   Goal is to stimulate investments in envir onmental friendly capital equipment made possible 
by applying a reduction in the tax base, which compensates a part of the costs. 
 
(e) Duration of the subsidy 
 Unlimited 
 (f) Consequences for international trade 
 No effects on trade 
 (g) Legal basis 
 Decision of 21 December 2000,17 July 2000, published in Staatscourant 2000, no. 251 and 
decision of 28 December 2001, published in Staatscourant 2001, no 250. 
 
XXVI.  NIDO ( NATIONAL INITIATIVE FOR SUSTAINABLE DEVELOPMENT) 
(a) Title 
  Nationaal Initiatief voor Duurzame Ontwikke ling (NIDO),  Foundation dealing with the 
national initiative for sustainable development (knowle dge development and tran sfer of knowledge in 
the field of sustainable development projects) 
 
(b) Form of the subsidy 
 Subsidy is given as a grant  G/SCM/N/95/EEC/Add.11 
Page 24  
 
 (c) Subsidy 
 The total grant (for all activities of NIDO) of the central government was € 3,3 mln in the year 2001. The budget for 2002 : € 4,7 mln.  (d) Policy goals 
 
 The NIDO has the objective to achieve leaps forward in sustainable development, meaning 
the creation of a link between prosperity en we ll being, a link between economic growth and 
improvement of the living environment.  The working process of NIDO consists of three phases: 1. Trend identification and assessment of relevant programmes;  2. Selection of promising processes 
of change geared towards sustainable development and.  3. Preparation of NIDO projects (In this 
phase the related parties themselves prepare the so-ca lled leap projects, based on the insights gained 
through technical feasibility studies).  In all phases NIDO will act as a catalyst.  It will stimulate others to take part and work towards sustainable development.  Only the financing of the technical 
feasibility studies (Phase 3) falls under the definition of a subsidy. 
 
(e) Duration of the subsidy 
 The duration of the subsidy of the foundation is estimated for 10 years. 
   (f) Consequences for international trade 
 
 The subsidy-scheme has no direct consequences fo r international trade, so no statistics can be 
given. 
 
(g) Legal basis 
 
Decree of 8 December 1998, published in the Staatsblad (OJ) 1998, 720. 
 
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