WORLD TRADE
ORGANIZATIONG/SCM/N/38/EEC/Add.11
21 December 1998
(98-5138)
Committee on Subsidies
and Countervailing MeasuresOriginal:  English
SUBSIDIES
New and Full Notifications 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/38/EEC/Add.11
Page 2
NETHERLANDS
TABLE OF CONTENTS
Page
1. T.O.K. (Decision Techni cal Developmen t Loans) ........................................................3
2. E.E.T. (Subsidy scheme Economy, Ecology and Technology) ....................................3
3. Credit Scheme for the Developm ent of Electron ic Services........................................4
4. Test Programme reference projec ts environmenta l technology.................................5
5. MPO (Credit scheme for environment-oriented product development) ...................6
6. MKB (Subsidy scheme feasibility projects for small and medium
sized enterprises)............................................................................................................. 7
7. B.I.T. (Company-oriented international technology programme ..............................7
8. Subsidy scheme maritime research ...............................................................................8
9. Decision order-related su bsidies for sh ipbuilding........................................................9
10. V.T.P. (Aircraft Technology Programme ...................................................................10
11. BTS (Decision Collaborative Industrial Technology Projects ..................................1012. Cluster projects............................................................................................................ .11
13. Philips Cluste r projects ................................................................................................12
14. Philips ECODESIGN....................................................................................................13
15. Advanced Digital Television Technologies .................................................................13
16. Eureka Programme MEDEA (Micro-Electronics Development for
European Applications .................................................................................................14
17. BSE (Decision on subsidies to energy programmes ...................................................15
18. News (Innovative co-generation) .................................................................................16
19. Solar Thermal Systems.................................................................................................17
20. E & M (Energy Saving and Environmental Consultancy Programme) ..................1821. BTIEP (Decision on Tender for industrial energy saving.........................................19
22. Regulation to stimulate the use of modes of urban transport, both
passengers and goods, which are less harmful to the environment
(economical, silent a nd clean techniques) ...................................................................20
23. Act on Taxes with an Environmental Base – Tax on groundwater..........................2124. Act on Taxes with an Environmental Base -Tax on waste ........................................22
25. Subsidy Regulation for Regional Investment Projects 1998 .....................................23
26. Regulatory energy tax...................................................................................................24
27. Law on reduction of wages tax.  Reduction for encouraging Research
and Development...........................................................................................................25
28. Subsidy scheme for environmental technology ..........................................................26G/SCM/N/38/EEC/Add.11
Page 3
1. T.O.K. (Decision Technical Development Loans)
1. Title:
Besluit Technische Ontwikkelingskredieten (TOK)
(Decision Technical Development Loans)
2. 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, and for 1997 it was fixed on 6.05 per cent. Repayment is
calculated as a fixed percentage of any sales of products related to the R&D-project.
3. Subsidy
Budget 1997:  NLG 117.5  mln
4. Policy goals
Goal of the scheme is to facilitate projects of product development with high technical risk.
Because of these risks, firms usually have difficulty in financing the project by own means.
5. Duration of the subsidy
Unlimited
6. Consequences for international trade
The subsidy-scheme has no direct consequences for international trade, so no statistics can be
given.
7. Legal basis
Decision of 2 June 1994, published in Staatscourant 1994, 435, and executive decision of
19 December 1996, Staatscourant 1996, 248.
2. E.E.T. (Subsidy scheme Economy, Ecology and Technology)
1. Title:
Subsidieregeling Economie, Ecologie en Technologie (subsidy scheme Economy, Ecology
and Technology)
2. Form of the Subsidy
Grant
The aid intensity is:
62.5 per cent for fundamental research
40 per cent for industrial researchG/SCM/N/38/EEC/Add.11
Page 4
25 per cent for precompetitive development.
The maximum subsidy has been set at NLG 10 million
3. Form of subsidy
Budget: For two calls for tender in 1996/1997: NLG 90 million
4. Policy goals
Goal of the subsidy is to stimulate the development of technological breakthroughs from
which a significant positive impact on the environment is expected. The environmental goals are:
- a substantial reduction of the environmental cost of industrial use of water;
-  a substantial reduction of the waste problem;
-  full integration of environmental aspects in the product development process;
-  a substantial reduction of emissions and energy use in the transport and traffic sector-  a substantial increase in the recycling of renewable resources
-  a substantial increase in the use of sustainable energy sources
5. Duration
The scheme has an unlimited duration.
6. Consequences for international trade
The subsidy is awarded to fundamental, industrial and precompetitive R&D, which has no
direct effects on trade flows. Consequently, no statistics can be provided.
7. Legal basis
Decision of 10 May 1996, Staatscourant 1996, 91.
3. Besluit kredieten elektronische-dienst enontwikkeling (Credit scheme for the
development of electronic services)
1. Title
Besluit kredieten elektronische diensten-ontwikkeling (credit-scheme for
the development of electronic services)
2. Form of Subsidy
A loan of up to 40 per cent of the cost (excluding cost of materials or machinery). the
maximum loans has been fixed at NLG 4 million.
3. Cost of the subsidy
In 1997 NLG 30 million was available.G/SCM/N/38/EEC/Add.11
Page 5
4. Policy goals
Goal of the subsidy is to stimulate the materialisation of the ‘electronic high-way’ by
encouraging the development of electronic services.
5. Duration
The scheme started in 1996 and will last a few years.
6. Consequences for international trade
The subsidy is awarded to precompetitive R&D, which has no direct effects on trade flows.
Consequently, no statistics can be provided
7. Legal basis
Decision of 14 November 1997, Staatsblad 1997, 554
4. Milieureferentie Projecten (Test Programme reference projects environmental
technology)
1. Title
Subsidieregeling referentieprojecten milieutechnologie
(Test Programme reference projects environmental technology)
2. Form of the subsidy
The subsidy is provided as a grant for the introduction and spreading of new environmental
technologies, to small and medium-sized enterprises.
The grant amounts to 25 per cent in the case of a first application of the technology, and to
50 per cent in the case of measurement-programmes.
3. Budget
The budget for 1997 was NLG  4 million (NLG 3 million for projects of first applications,
and NLG 1.0 million for measurement-projects).
4. Policy goals
Goal is to encourage small and medium-sized enterprises to apply new environmental
technologies that contribute to the reduction of environmental cost of production.
5. Duration of the subsidy
For the current scheme, there was only a budget for 1997. The scheme will be extended for
1998.
6. Consequences for international trade
The subsidy-regulation has no consequences for international trade, so no statistics can be given.G/SCM/N/38/EEC/Add.11
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7. Legal basis
Decision of 13 May 1996, Staatscourant 1996 nr 149 and 4 July 1997, Staatscourant 1997
nr. 128.
5. MPO (credit scheme for environment-oriented product development)
1. Title
Kredietregeling milieugerichte produktontwikkeling
(credit scheme for environment-oriented product development)
2. Form of the subsidy
Subsidy is given as a loan, that covers 40 per cent 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 NLG 0.5 million.
3. Cost of the subsidy
Budget 1997:  NLG  5.2 million
4. Policy goals
Goal of the scheme is to facilitate projects of product development with technical risk, in
order to achieve considerable reduction in the envi ronmental impact and to stimulate the use of such
technology in product development. A loan can be gi ven only if the company is not able to finance the
project by own means.
5. Duration of the subsidy
The scheme  has a duration of two years: 1996 and 1997. After the evaluation it will be
decided whether the scheme will be continued.
6. Consequences for international trade
The subsidy is awarded to industrial and precompetitive R&D, which has no direct effects on
trade flows. Consequently, no statistics can be provided.
7. Legal basis
Decision of 21 June 1996, Staatscourant 1996, 117. Revised on 13 March 1997,
Staatscourant 1997, 52.G/SCM/N/38/EEC/Add.11
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6. Subsidieregeling haalbaarheidsprojecten MKB (subsidy scheme feasibility projects for
small and medium sized enterprises)
1. Title
Subsidieregeling haalbaarheidsprojecten MKB (subsidy scheme feasibility projects for small
and medium sized enterprises)
2. 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.
3. Cost of the subsidy
In 1997 NLG 6 million is available.
4. Policy goals
Goal of the subsidy is to encourage SMEs to use and implement new technologies.
5. Duration
The duration of the scheme is unlimited.
6. Consequences for international trade
The subsidy is awarded to industrial and precompetitive R&D, which has no direct effects on
trade flows. Consequently, no statistics can be provided
7. Legal basis
Decision of 21 December 1995, Staatscourant 1995, 248, and 23 December 1996,
Staatscourant 1996, 248.
7. B.I.T. (Company-oriented international technology programmes)
1. Title
“Bedrijfsgerichte Internationale technologieprogramma’s (BIT) (Company-oriented
international technology programmes)”.
There are three programmes under the BIT:- The EUREKA-programme;- The Programme for technological cooperation with emerging markets (India,
Indonesia and South-Africa at the moment);
- The Programme for technological cooperation with industrialised countries (Japan,
the US and Israel).G/SCM/N/38/EEC/Add.11
Page 8
2. Form of the subsidy
Subsidy is given as a grant of 37.5 per cent of the cost of the project.
3. Subsidy
Budget for Eureka-projects: NLG 12.85 million
Budget for projects with emerging markets: NLG 5.65 million
Budget for projects with industrialised countries: NLG 7.43 million
4. Policy goals
Goal is to encourage firms to realise R& D-projects with international partners.
5. Duration
Unlimited
6. Consequences for international trade
The subsidy is awarded to fundamental and industrial R&D, which has no direct effects on
trade flows. Consequently, no statistics can be provided
7. Legal basis
Decision of 5 July 1997, published in the Staatscourant 331, 1997.  Executive Decision BIT
of 24 July 1997, published in the Staatscourant 139.  The BIT-decision replaced the BTIP-decisionand the “subsidieregeling technologische samenwerking met Indonesië”.
8. Subsidieregeling maritiem onderzoek (Subsidy scheme maritime research)
1. Title
Subsidieregeling maritiem onderzoek (Subsidy scheme maritime research)
2. Form of the subsidy
Grant:- for feasibility studies 50 per cent of the costs, with a maximum of NLG 100.000;
- for R&D-projects:
- 50 per cent of the costs of industrial research,
- 37.5 per cent of the costs of industrial research and precompetitive development- (when the first category accounts for at least 50 per cent of the cost),
- 25 per cent for other cases.
- but in all these cases a maximum of NLG 500.000 applies.
3. Cost of the subsidy
In 1997 NLG 9.77 million is available.G/SCM/N/38/EEC/Add.11
Page 9
4. Policy goals
Goal of the subsidy is to stimulate maritime research.
5. Duration
Limited by the duration of the approved grant (see No.8).
6. Consequences for international trade
The subsidy is awarded to fundamental and industrial R&D, which has no direct effects on
trade flows.  Consequently, no statistics can be provided.
7. Legal basis
Decision of 28 June  1995, Staatscourant 1995, 124. Executive decision 4 April 1996,
Staatscourant 1996, 68. Revised on 14 November 1997, Staatsblad 1997,  555.
9. Besluit subsidies zeescheepsnieuwbouw 1994 (Decision order-related subsidies for
shipbuilding)
1. Title
Besluit subsidies zeescheepsnieuwbouw 1994 (Decision order-related subsidies for
shipbuilding)
2. Form of the subsidy
The aid scheme is related to the 7th Directive for Shipbuilding of the EEC. Subsidy is given
to Dutch shipyards as a grant related to contracts of merchant ships.
3. Subsidy
Budget 1997: NLG 50 million.
4. Policy goals
Reduce the effects of competition distortion of other subsidies provided by other shipbuilding
countries.
5. Duration of the subsidy:
Until 31.12.1997
6. Consequences for international trade
Statistical material can be found in several studies from the OECD, EC etc.
7. Legal basis
Decision of 7 June 1994, published in the Staatsblad 1994, number 437 and the decision of
4 July 1997, publication of the Uitvoeringsregeling BSZ 1997 in the Staatscourant of 9 July 1997.G/SCM/N/38/EEC/Add.11
Page 10
10. V.T.P. (Aircraft Technology Programme)
1. Title
Vliegtuigbouw Technologie Programma (Aircraft Technology Programme)
2. Form of the subsidy
Grant
3. The VTP is funded out of a revolving fund, which is being managed and controlled by the
Netherlands Agency for Aerospace Programmes (NIVR). If the amount would not be sufficient, a
maximum guarantee of NLG 5 million a year is given by the Ministry of Economic Affairs for the
years 1994-1997. Till now the NIVR did not have to use this additional guarantee.
4. Policy-goals
The general objective of V.T.P.  is to achieve “technology readiness” in a number of specified
key technologies. The research programme is aiming at the development and evaluation of critical
technologies for future aircraft programmes.
5. Duration
V.T.P. has a duration of 5 years (1993-1997), but is expected to continue.
6. Consequences for international trade
As the programme awards subsidies only to research projects, there are no direct
consequences for trade flows.
11. BTS (Decision Collaborative Industrial Technology Projects)
1. Title
Besluit subsidies bedrijfsgerichte technologische samenwerkingsprojecten (BTS) (Decision
Collaborative Industrial Technology Projects)
2. Form of the Subsidy
Grant
3. Subsidy
Budget 1997: NLG 87 million for 98 projects (2 calls for tender)
4. Policy goals
The goal of the scheme is to stimulate cooperation in R&D between companies and between
companies and research institutes/universities. The scheme does not distinguish specific sectors orG/SCM/N/38/EEC/Add.11
Page 11
technological areas. Projects need to be technologically innovative for the Netherlands and benefit the
Dutch economy.
5. Duration
 The programme started in 1997;  the programme has unlimited duration.6. Consequences for international trade
The subsidy programme has no consequences for international trade, thus no statistics can be
given.
7. Legal basis:
Decision of 10 December 1996, published in Staatscourant 1996, no. 638 with revision
published in Staatscourant 1997, 390.
12. Clusterprojecten (Cluster projects)
1. Title
Cluster projects
2. Form of the subsidy
Grant of 37.5 per cent of the cost of the R&D- project. For at least 50 per cent the project has
to consist of industrial research. Subsidy is on ly awarded to projects in which firms and/or
technological institutions cooperate.
3. Cost of the subsidy
In 1997 NLG 22 million was available.
4. Policy goals
Goal of the subsidy is to stimulate R&D-cooperation between firms and between firms and
technological institutions, with the fina l aim to increase the quality of R&D.
5. Duration
Case-by-case subsidisation is given only in 1996. The subsidies will be replaced by a new
R&D-subsidy scheme with the same objectives by the 1 January 1997.
6. Consequences for international trade
The subsidy is awarded to industrial and precompetitive R&D, which has no direct effects on
trade flows. Consequently, no statistics can be providedG/SCM/N/38/EEC/Add.11
Page 12
7. Legal Basis
Decision of December 28, 1994, published as “Tweede Kamer, vergaderjaar 1994-1995,
23900 XIII, nr 31”. In 1996, this was succeeded by the BTS (Decision Collaborative Industrial
Technology Projects) of which the cluster projects form part.
13. Philips-Clusterprojecten (Philips Cluster projects)
1. Title
“Philips Clusterprojecten ” (Philips Cluster projects)
2. Form of the subsidy
Subsidy is provided as a grant.
3. Subsidy
In 1997 the Dutch government committed  NLG 10 million for 12 projects. The subsidy is
directly linked to the R&D-activities that are outsourced at universities. The amount comes to 12.5 per
cent of the total cost related to these projects.
4. Policy-goals
Goal of the subsidy is:
1. to encourage lasting cooperation between Philips and the Dutch scientific
infrastructure (universities in particular);
2. 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 i norganic films, analytical instruments & methods,
quantitative analysis of X-rays and magnetic resonance cardiac images, micro-mechanics, technology-
generations, information technology applied in consumer systems, MONAD (Market Opportunities
for non-voice applications on DECT), technology for integrated components and traffic 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 coordinated by Philips with their own research activities.
The subsidisation is exclusively meant to support the outsourcing of fundamental and industrial
research at universities.
5. Duration
The projects are carried out during the period 1 July 1996 to 31 December 1998.
6. Consequences for International Trade
The subsidy is awarded to fundamental and industrial base R&D, which has no direct effects
on trade flows. Consequently, no statistics can be provided.G/SCM/N/38/EEC/Add.11
Page 13
7. Legal basis
Framework Law concerning financial assistance
14. Philips ECODESIGN
1. Title
“Philips Ecodesign ”
2. Form of the subsidy
Subsidy is provided as a grant. The subsidy does not exceed 40 per cent of the cost of the
project.
3. Subsidy
For the period 1.1.1995 until 31.12.1999 NLG 10 million is available.
4. Policy-goals
Goal of the subsidy is to reinforce the stock of scientific knowledge in areas of general
mechanisms which can be used at the (re-)development of products to achieve environmental gains.
The (re-)development of products itself is not subsidized. A second goal of the project is to achieve a
lasting active integration of environmental aspects related to industrial development.
5. Duration
The project is carried out during the period 1.1.1995 to 31.12.1999.
6. 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.
7. Legal basis
Framework Law concerning financial assistance
15. Eureka Project ADTT (Advanced Di gital Television Technologies)”
1. Title
“Eureka Project ADTT (Advanced Digital Television Technologies)”
2. Form of the subsidy
Subsidy is provided as a grant to Nederlandse Philipsbedrijven B.V.. The subsidy does not
exceed 40 per cent of the cost of the project.G/SCM/N/38/EEC/Add.11
Page 14
3. Subsidy
For 1997 NLG 12 million is available.
4. Policy-goals
Goal of the subsidy is to reinforce the stock of scientific knowledge in industrial R&D. The
areas concerned are new technologies for advanced television applications (availability of basic-
technologies, research on key-components for digital receivers, video recorders, optical systems and
non-broadcast applications.
ADTT subprojects are:1. System integration;
2. Key technologies for consumer applications;
3. Studio equipment;
4. Non-broadcast applications;5. Evaluation
5. Duration
The project is foreseen to last till 1998.
6.  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.
7. Legal basis
Framework Law concerning financial assistance
16. Eureka Programme MEDEA (Micro-Electronics Development for European
Applications)
1. Title
“Eureka programme MEDEA (Micro-Electronics Development for European Applications)”.
MEDEA is the successor of the Eureka project JESSI (Joint European Submicron Silicon).
2. Form of the subsidy
Subsidy is provided as a grant that does not exceed 50 per cent of the cost of the projects.
3. Subsidy
For the period 1.1.1997 until 31.12.2000 NLG 245 million is available.G/SCM/N/38/EEC/Add.11
Page 15
4. Policy-goals
Goal of the subsidy is to reinforce the stock of scientific knowledge in industrial R&D in the
area of microelectronics. To achieve this, research is being done in the following areas:
- Process and production technology related to the manufacturing of integrated circuits;
- Equipment and materials related to the manufacturing of integrated circuits;
- New design-methods and systems and tools related to the design of integrated
circuits;
- New chipsets for highly advanced applications.
5. Duration
The programme is carried out during the period 1.1.1997 to 31.12.2000.
6. Consequences for International Trade
The subsidy is awarded to industrial base R&D, which has no direct effects on trade flows.
Consequently, no statistics can be provided.
7. Legal basis
Framework Law concerning financial assistance
17. BSE (Decision on subsidies to energy programmes)
1. Title
Besluit subsidies energieprogramma’s (BSE) (Decision on subsidies to energy programmes)
2. Period
1997
3. Policy objective
Promoting the rational use of energy and the use of renewable energy
4. Background and authority for the subsidy
Decision of 16 March 1994, Staatsblad 1994, 204;Decisions of  13 March 1997, Staatscourant
1997, 52; 3 July 1997, Staatscourant 1997, 126; and 11 December 1997, Staatscourant 1997, 242
5. Form of subsidy
Grant
6. To whom and how the subsidy is provided
To enterprises and non-profit organisations for R,D & D and dissemination contribute to the
objectives of one of 20-odd energy programmes.G/SCM/N/38/EEC/Add.11
Page 16
Research or development projects: up to 50 per cent of project costs (SME’s 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.
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.
7. Amount of subsidy
Total budget NLG 123 mln. Subsidy per project: in the average NLG 130.000
8. Duration
The regulation came into effect in 1994. No fixed expiration date.
9. Statistical data
The subsidy has no consequences for international trade, so no statistics can be given.
18. News (Innovative co-generation)
1. Title
NEWS (innovative co-generation)
2. Period
1997
3. Policy objective
To stimulate the use of innovative cogen technologies.
4. Background and authority for the subsidy
Decision of 17 December 1996, Staatscourant 1996, 244
5. Form of subsidy
Grant
6. To whom and how
To owners of cogen installations for demonstration projects. In a tender procedure project
proposals are ranked on the innovativeness of cogen technologies.
Subsidy 30 per cent (SME’s  40 per cent) of project costs, with a maximum of NLG 1 mlnG/SCM/N/38/EEC/Add.11
Page 17
7. Amount of subsidy
NLG 8.000.000 in 1997. Subsidy per project: in the average NLG 800.000
8. Duration
The regulation came into effect and expired in 1997
9. Statistical data
The subsidy has no consequences for international trade, so no statistics can be given.
19. Solar Thermal Systems
1. Title
Subsidieregeling actieve zon-thermische systemen (Solar thermal systems)
2. Period
1997
3. Policy objective
To stimulate renewable energy by giving subsidy on active solar thermal systems- solar boilers for individual households
- larger systems for apartment buildings, sm all enterprises, swimming pools, office
buildings etc.
4. Background and authority for the subsidy
Decision of 2 May 1996, Staatscourant 1996, 86
Decision of 15 January 1997, Staatscourant 1997, 12
Decision of 11 December 1997, Staatscourant 1997, 241
5. Form of subsidy
Grant
6. To whom and how the subsidy is granted
The following buyers of a solar system can ask for the subsidy:
- individual house-owners
- entreprises and institutions that own houses or apartments, which are being let
- entreprises and institutions for their office building, swimming pools etc.
Amount of subsidy depends from the yearly production of the system (unit: GJ), the year that
it is installed (1996, 1997 or 1998) and for systems installed in 1998 whether it is installed in a
existing or a new building.G/SCM/N/38/EEC/Add.11
Page 18
installed in 1996: NLG 240 per GJ (first 4 GJ);
NLG 100 per GJ (per GJ above 4 GJ)
installed in 1997: NLG 170 per GJ (first 4 GJ);
NLG 70 per GJ (per GJ above 4 GJ)
installed in 1998 in existing building: NLG 170 per GJ (first 4 GJ);
NLG 50 per GJ (per GJ above 4 GJ)
installed in 1998 in new building: NLG 100 per GJ (first 4 GJ);
NLG 50 per GJ (per GJ above 4 GJ)
7. Amount of subsidy
NLG 8.000.000 available, NLG 6.700.000 actually used.
8. Duration of the subsidy
The regulation came into effect in 1996 and expired on 31 December 1997.
9. Statistical data
Sales of solar thermal systems
Year Number of solar
boilersCorresponding
collector surfaceSystems > 6 m2
1997 7.917 22.550 m21.535 m2 *
*January-September 1997.
20. E & M (Energy Saving and Environmental Consultancy programme)
1. Title
 Subsidieregeling Energiebesparings- en Milieuadviezen (E&M) (Energy Saving and
Environmental Consultancy programme)
2. Period
1997
3. Policy objective
Stimulate enterprises and non-profit organisations to do a systematic and complete search for
measures leading to energy saving and less environmental pollution.
4. Background and authority for the subsidy
Decision of 21 January 1993,  Staatscourant 1993,14
5. Form of subsidy
GrantG/SCM/N/38/EEC/Add.11
Page 19
6. To whom and how the subsidy is provided
Target group: enterprises and non-profit organisations. Grant of 44 per cent of the cost of  a
consultation, maximum of NLG 10.000 for energy saving or environmental consultation, maximum of
NLG 30.000 for combined energy saving and environmental consultation
7. Amount of subsidy
NLG 5,5 million; in the average NLG 8550/consultation.
8. Duration
The programme continued until 31 December 1997
9. Statistical data
The subsidy has no consequences for international trade, so no statistics can be given.
21. BTIEP (Decision on Tender for industrial energy saving)
1. Title
 Besluit Tender Industriele EnergieBesparing (BTIEB) (Decision on Tender for industrial
energy saving)
2. Period
1997
3. Policy objective
Stimulate the introduction of innovative energy saving technology
4. Background and authority for the subsidy
Decision of 25 February 1994, Staatsblad 1994, 176
Decisions of 25 February 1997, Staatscourant 1997, 39;  7 July 1997 Staatscourant 1997, 128;
27 August 1997, Staatscourant 1997, 163
5. Form of subsidy
Grant
6. To whom and how the subsidy is provided
Target group: industrial companies. In a tender procedure demonstration and dissemination
projects on innovative energy saving technology are ranked on the basis of  innovativeness. Theprogramme subsidizes a percentage of the costs:G/SCM/N/38/EEC/Add.11
Page 20
Feasibility studies: 50 per cent (maximum NLG 250.000)
Demonstration projects:  40 per cent
Dissemination projects: 25 per cent.
7. Amount of subsidy
NLG 20 million; in the average NLG 244.000 / project.
8. Duration
The programme continued until 31 December 1997
9. Statistical data
The subsidy has no consequences for international trade, so no statistics can be given.
22. 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).
1. 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).
2. Period
Indefinite
3. Purpose
The purpose of the regulation is to stimulate research on, and development and application of
transportation- and traffic techniques in order to contain air pollution in the urban environment causedby traffic. The projects to be financed under the regulation vary from operational experiments with
busses driven by natural gas or electrical motors to integration of (small) vans in freight transportation
lines to urban areas.
4. Background
Policy rule based on the national budget
5. Form of the subsidy
Subsidy
6. To whom and how the subsidy is provided
The subsidy is provided to research institutes, municipal enterprises (f.i. cleansing enterprises,
maintenance units) and city transport operators. These target groups are able to submit an application
for projects in order to be considered for a subsidy. The applications will be considered according to
the principle of first come, first served. Projects are to be judged on the basis of achieving the
objective mentioned under 2.G/SCM/N/38/EEC/Add.11
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7. Subsidy
The annual budget is spread over different types 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.
The amount spent in 1997 was approximately NLG 5.000.000,-.
8. Duration of the subsidy
1995.  The duration of the regulation is indefinite
9. Trade effects of the subsidy
Specific trade effects are not calculated because of the diverse pattern of spending (reference
to answer 7.)
23. Act on taxes with an environmental base – Tax on groundwater
1. Title
The tax on groundwater contains an exemption from the tax on the extraction of groundwater
used to rinse bottles and other types of reusable packaging. If drinking water produced from
groundwater is used, a return is possible on request.
2. Period covered
1995- 1997
3. Policy objective
This exemption and rebate prevent that a negative signal is given regarding reusables since
this type of packaging is preferred to disposable packaging from an environmental point of view.
4. Background and authority for the subsidy
The legal provisions are laid down in chapter 11 of the Law on taxes with an environmental
base, Act of 24 December 1994, Bulletin of Ads No. 923
5. Form of the subsidy
Tax concession, i.e. exemption or return of tax.G/SCM/N/38/EEC/Add.11
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6. To whom and how the subsidy is provided
To the rinsers of reusable packaging, by exemption of the tax or by refund on request.
7. Subsidy per unit/the total amount of the annual amount budgeted for that subsidy
The rate is 0.34 NGL per m3 for drinking companies and 0.17 NGL per m3 for other
companies. The total amount yearly involved is about 560,000 NLG.
8. Duration of the subsidy
1995-1997
9. Statistical data
Not available
24. Act on Taxes with an Environmental Base - Tax on waste
1. Title
The tax on waste contains a facility in the form of a refund for de-inking residue and plastic
recycling waste.
2. Period covered
1995-1997
3 Policy objective
Motivation of the refund is that taxing this kind of waste would make paper and plastic
recycling more expensive than the alternative, thus stimulating the use of primary material.
4. Background and authority for the subsidy
The legal provisions are laid down in chapter III of the Law on taxes with an environmental
base, Act of 24 December 1994. Bulletin of Acts No. 923.
5. Form of the subsidy
Tax concession, in the form of return of the tax.
6. To whom and how the subsidy is provided
The tax is refunded on request to the suppliers (to the waste dump) of de-inking residue and
plastic recycling waste.G/SCM/N/38/EEC/Add.11
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7. Subsidy per unit/the total amount or the annual amount budgeted for that subsidy
The rate of the tax on waste is 29,20 NGL per ton. The total amount involved is about
2.5 mil NGL for de-inking residue and 200,000 NGL for plastic recycling waste.
8. Duration of the subsidy
1995-1997, the provision for de-inking residue is extended until 1 January 2001.
9. Statistical data
Not-available
25. Subsidy Regulation for Regional Investment Projects 1998
1. Title of the subsidy
Subsidy Regulation for Regional Investment Projects 1998.
2. Period covered by the notification
1997-1999 concerning Northern-Netherlands, Twente and some communities in Southern-
Limburg.
3. Policy objective and/or purpose of the subsidy
The subsidy is intended to improve the economic  structure in the economically weaker parts
of the Netherlands. The subsidy is provided to compan ies that invest in these regions or increase their
production capacity and/or employment.
4. Background and authority for the subsidy
The Regulation mentioned in the title published in the Bulletin of Acts 1993, No. 263.
Amended in the Bulletin of Acts 1997, No. 618.
5. Form of the subsidy
Grant
6. To whom and how the subsidy is provided
The subsidy is provided to entrepreneurs, both industrial and services. Subsidy is committed
on request. This request is to be judged for different criteria.  The amount is fluctuating per unit. That
depends on the amount of the investment, kind of project and area of set up/extension of the
entrepreneur.
7. Amount of subsidy
The total amount budgeted in 1996 fl 51 mln.
The total amount budgeted in 1997 fl 49 mln.G/SCM/N/38/EEC/Add.11
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8. Duration of the subsidy
To 1999 .
9. Statistical data
Employment:
1995:    757 jobs
1996:    639 jobs
1997: 1,611 jobs
26. Regulatory energy tax
1. Title
Regulatory energy tax
There are special provisions for renewable sources of energy, such as wind energy, solar
energy, small scale waterpower and biomass. The greenhouse horticulture sector has a special zero-
rate on natural gas used in greenhouses.
2. Period covered
1996-1997
3. Policy objective
Motivation for the special provisions for renewable sources of energy is that these forms of
energy should be promoted as much as possible in the interests of the environment. The greenhouse
horticulture sector receives no special treatment regarding the tax on electricity.
4. Background and authority for the subsidy
The legal provisions are laid down in chapter Va of the Law on taxes with an environmental
base by Act of 13 December 1995, Bulletin of Acts No. 662.
5 Form of the subsidy
Tax concessions.
6. To whom and how the subsidy is provided
The tax due for the delivery of electricity produced from renewable sources is not to be paid
to the State if the amount of the tax is given to the producer of this electricity. The zero rate for
natural gas for the greenhouse sector is applicable when a statement is handed in that the gas is used
for heating purposes in the greenhouses.G/SCM/N/38/EEC/Add.11
Page 25
7. Subsidy per unit/the total amount or the annual amount budgeted for that subsidy
The rate for electricity is 0.0295 NGL per kWh, the amount involved is estimated at
30 mil NGL for the tax on electricity from renewable sources.
The rate for natural gas is 0.032 NGL per m3 (1996) en 0.064 NGL per m3 (1997).
8. Duration of the subsidy
Permanent
9. Statistical data
Not available.
27. Law on reduction of wages tax. Reduction for encouraging Research and Development
1. Title
Law on reduction of wages tax. Reduction for encouraging Research and Development.
The amount of wages tax that has to be transferred by the employer, may be reduced by a
certain percentage of the amount of wages directly related to research and development activities.
This contribution amounts to 40 per cent of the total R&D wages as far as the first FL 150,000 is
concerned and for the remaining part 17.5 per cent of the total R&D wages. Per tax entity thecontribution will be Fl 15 million at most. In case the entrepreneur himself, whether or not he is an
employer, performs R&D activities, he is granted under certain conditions a deduction of taxable
income that amounts FL 10,402
2. Period
1997
3. Purpose
The reduction for R&D is part of government  policy aiming at the stimulation of R&D-
activities and organisations in the Netherlands. An increase of R&D activities is favourable foreconomic development
4. Background
The law on the support of research and development of 28 April, Bulletin of Acts no. 312.
Renewed in the law on reduction of wages tax of 15 December 1995, Bulletin of Acts no. 635.
5. Form of the subsidy
Tax concession, in the form of reduction of taxG/SCM/N/38/EEC/Add.11
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6. To whom and how the subsidy is provided.
Enterprises that perform R&D-activities, and institutions and organisations not considered
enterprises for income tax or corporation tax, carrying out R&D-activities in assignment of
enterprises. The scheme is also applicable to Netherlands branches of foreign enterprises and
subsidiaries of foreign companies established in the Netherlands. The reduction does not influence the
amount of income tax due by the employee.
7. Subsidy
Cost in terms of revenue foregone per year:
1995: FL 350 million1997: FL 500 million (on a cash basis, including FL 13 million implementing costs).
8. Duration of the subsidy
The law commenced as from 13 may 1994, there is no sunset clause setting a time limit in the
application of the scheme.
9 Statistical data
Number of entrepreneurs and companies, which have made use of this scheme in 1995: 6906,
in 1997: 10,600.
28. Subsidy scheme for environmental technology
1. Title
Subsidy scheme for environmental technology
2. Period
1997
3. Purpose
The subsidy is designed to encourage the development and wider application of new
advanced environmental technology
4. Form of the subsidy
Grant 
5. To whom and how the subsidy is provided
The subsidy is paid to organisations and enterprises for the development and wider
application of new and advanced environmental technologyG/SCM/N/38/EEC/Add.11
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6. Subsidy
 The total amount of the subsidy 1n 1997: hfl 11 million
7. Duration
The duration of the scheme is not limited
8. Statistical Data
Not available
9. Legal basis
Decision on the support of environmental technology, published in the Bulletin of Acts 1995,
No. 84
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