G/SCM/N/401/EU/Add.24  
 
9 August 2023 
(23-5430) Page: 1/8 
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 UNION 
Addendum  
The following addendum to the notification of the European Union dated and received on 
27 July 2023 relates to the subsidy programmes of the Slovak Republic . 
 
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  G/SCM/N/401/EU/Add.24  
 
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Contents  
1   REGIONAL DEVELOPMENT  ................................ ................................ ...........................  3 
1.1   Regional Investment Aid ................................ ................................ ...............................  3 
2   RESEARCH AND DEVELOPMENT  ................................ ................................ ...................  4 
2.1   State Aid Schemes provided within the Operational Programme Integrated Infrastructure  .... 4 
3   SMALL AND MEDIUM SIZED ENTERPRISES  ................................ ................................ .. 5 
3.1   State Aid Schemes provided within the Operational Programme Integrated Infrastructure  .... 5 
3.2   The Pan -European Guarantee Fund in response to COVID -19 ................................ ............  7 
 
  G/SCM/N/401/EU/Add.24  
 
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  1  REGIONAL DEVELOPMENT  
1.1  Regional Investment Aid  
1. Title of the subsidy  
Regional Investment Aid.  
2. Period covered by the notification  
2021 ‒ 2022.  
3. Policy objective and/or purpose of the subsidy  
The primary objective of the policy is to foster competitiveness and reduce regional disparities. 
Regional investment aid is provided to the beneficiaries in regions with low living standards or high 
unemployment rates. It is used for investment stimulation in disadvantaged regions and job 
creation.  
4. Background and authority for the subsidy  
Ministry of Economy of the Slovak Republic and Ministry of Finance of the Slovak Republic (Financial 
Directorate of the Slovak Republic).  
5. Legislation under which it is granted  
Act No.  57/2018 on Regional Investment Aid and amendments to other acts, as amended;  
Act No.  561/2007 Coll. on Investment Aid and amendments to other acts, as amended (the Act was 
repealed and replaced by the Act No.  57/2018 cited above however, the process of provision of 
grants approved on its ba sis is not yet concluded);  
Regulation of the Government of the Slovak Republic No.  195/2018 laying down conditions for the 
granting of investment aid and setting the maximum intensity of investment aid and maximum 
amounts of investment aid in the regions o f the Slovak Republic, as amended by Regulation of the 
Government of the Slovak Republic No.  429/2020;  
Act No. 595/2003 Coll. Income Tax Act as amended.  
6. Form of the subsidy  
Financial grant to cover investment costs (Ministry of Economy of the Slovak Republic);  
Corporate income tax relief designated to cover investment costs (Ministry of Finance of the 
Slovak  Republic).  
7. To whom and how the subsidy is provided  
Financial grants were granted to particular producers and based on the ex -post provision.  
The corporate income tax credit was provided to cover investment costs and designed specifically 
for each recipient. (The recipient can claim income tax relief in the form of investment aid up to the 
amount of aid approved in the relevant decision, provided th at other legal conditions are met. The 
drawdown of the income tax relief is spread over several years, up to the expiry of the specified 
drawdown period, up to the maximum approved amount.)  G/SCM/N/401/EU/Add.24  
 
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  8. Subsidy per unit or, in cases where this is not possible, total am ount or the annual amount 
budgeted for that subsidy  
in million EUR  
Financial grant to cover investment under:  2021  2022  
- Act No.  561/2007  6.33 3.04 
- Act No.  561/2007 ( ad hoc ) 23.66  8.50 
- Act No.  57/2018  3.46 0.75 
 
Corporate tax relief:  2021  2022  
- Act No.  561/2007  19.51  8.28 
- Act No.  57/2018  0.52 2.69 
 
Financial grant and corporate tax relief:  2021  2022  
Total amount  53.48  23.26 
9. Duration of the subsidy and/or any other time -limits attached to it  
Individual for every beneficiary based on the conditions laid down by law.  
10. Statistical data permitting an assessment of the trade effects of the subsidy  
Information on the trade effect of the subsidy is not available.  
2  RESEARCH AND DEVELOPMENT  
2.1  State Aid Schemes provided within the Operational Programme Integrated 
Infrastructure  
1. Title of the subsidy  
State Aid Schemes provided within the Operational Programme Integrated Infrastructure.  
2. Period covered by the notification  
2021 ‒ 2022.  
3. Policy objective and/or purpose of the subsidy  
The aim of the State Aid Schemes is to support innovation, industrial research and experimental 
development.  
4. Background and authority for the subsidy  
Ministry of Economy of the Slovak Republic.  
5. Legislation under which it is granted  
Act No.  358/2015  Coll. on State aid;  
Act No.  523/2004 Coll. on the General government budgetary rules and on amendments to certain 
other Acts as amended;  
Act No.  292/2014 Coll. on Aid provided from the European Structural and Investment Funds as 
amended;  G/SCM/N/401/EU/Add.24  
 
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  Regulation (EU) N o. 1303/2013 of the European Parliament and of the Council of 17  December  2013 
laying down common provisions on the European Regional Development Fund, the European Social 
Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and th e European 
Maritime and Fisheries Fund and laying down general provisions on the European Regional 
Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and 
Fisheries Fund and repealing Council Regulation (EC) No. 1083/200 6 as amended;  
Regulation (EU) No. 1301/2013 of the European Parliament and of the Council of 17  December  2013 
on the European Regional Development Fund and on specific provisions concerning the Investment 
for growth and jobs goal and repealing Regulation ( EC) No. 1080/2006 as amended;  
Commission Regulation (EU) No. 651/2014 of 17  June 2014 declaring certain categories of aid 
compatible with the common market in application of Articles 107 and 108 of the Treaty as amended;  
Commission Regulation (EU) No. 1407 /2013 of 18  December  2013 on the application of Articles 107 
and 108 of the Treaty on the Functioning of the European Union to de minimis aid as amended.  
6. Form of the subsidy  
Non refundable grant, financial instruments (loan, guarantee, direct investment).  
7. To whom and how the subsidy is provided  
Subsidy is provided to enterprises of all size categories and is specially fixed for each beneficiary. 
Subsidy is provided to research and innovation activities related to production of goods and service 
sector, howe ver, subsidies to service sector are excluded from total amount presented in point 8.  
8. Subsidy per unit or, in cases where this is not possible, total amount or the annual amount 
budgeted for that subsidy  
Subsidy was provided by social -economic objectives . 
in million EUR  
Year 2021  2022  
Total amount  0.81 1.14 
9. Duration of the subsidy and/or any other time -limits attached to it  
Individual.  
10. Statistical data permitting an assessment of the trade effects of the subsidy  
Information on the trade effect of the subsidy is not available.  
3  SMALL AND MEDIUM SIZED ENTERPRISES  
3.1  State Aid Schemes provided within the Operational Programme Integrated 
Infrastructure  
1. Title of the subsidy  
State Aid Schemes provided within the Operational Programme Integrated Infrastructure.  
2. Period covered by the notification  
2021 ‒ 2022 .  G/SCM/N/401/EU/Add.24  
 
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  3. Policy objective and/or purpose of the subsidy  
The aim of the State Aid Schemes is to ensure increase the competitiveness of existing enterprises 
by introducing innovative and advanced technologies, machiner y, instruments, and equipment, by 
providing free services for SME (e.g. consultancy, incubation, participation on trade missions and 
fairs), and by providing risk finance instruments, including support of the economy in the COVID -19 
outbreak.  
4. Background an d authority for the subsidy  
Ministry of Economy of the Slovak Republic.  
5. Legislation under which it is granted  
Act No.  358/2015 Coll. on State aid;  
Act No.  523/2004 Coll. on the General government budgetary rules and on amendments to certain 
other Acts as a mended;  
Act No.  292/2014 Coll. on Aid provided from the European Structural and Investment Funds as 
amended.  
Regulation (EU) No. 1303/2013 of the European Parliament and of the Council of 17  December  2013 
laying down common provisions on the European Regio nal Development Fund, the European Social 
Fund, the Cohesion Fund, the European  Agricultural Fund for Rural Development and the European 
Maritime and Fisheries Fund and laying down general provisions on the European Regional 
Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and 
Fisheries Fund and repealing Council Regulation (EC) No. 1083/2006 as amended;  
Regulation (EU) No. 1301/2013 of the European Parliament and of the Council of 17  December  2013 
on the European Regi onal Development Fund and on specific provisions concerning the Investment 
for growth and jobs goal and repealing Regulation  (EC) No. 1080/2006 as amended;  
Temporary framework for state aid measures to support the economy in the current COVID -19 
outbreak ( C/2020/1863) as amended;  
Commission Regulation (EU) No. 651/2014 of 17  June 2014 declaring certain categories of aid 
compatible with the common market in application of Articles 107 and 108 of the Treaty as amended;  
Commission Regulation (EU) No. 1407/2013  of 18 December  2013 on the application of Articles 107 
and 108 of the Treaty on the Functioning of the European Union to de minimis  aid as amended.  
6. Form of the subsidy  
Non refundable grant, financial instruments (loan, guarantee, direct investment).  
7. To wh om and how the subsidy is provided  
Subsidy is provided to SME´s and is specially fixed for each beneficiary. Subsidy is provided to both, 
production of goods and service sector, however, subsidies to service sector are excluded from total 
amount presented in point 8.  
8. Subsidy per unit or, in cases where this is not possible, total amount or the annual amount 
budgeted for that subsidy  
in million EUR  
Year 2021  2022  
Total amount  9.04 8.43 G/SCM/N/401/EU/Add.24  
 
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  9. Duration of the subsidy and/or any other time -limits attached to it  
Individual . 
10. Statistical data permitting an assessment of the trade effects of the subsidy  
Information on the trade effect of the subsidy is not available.  
3.2  The Pan -European Guarantee Fund in response to COVID -19 
1. Title of the subsidy  
The Pan-European Guarantee Fund in response to COVID -19. 
2. Period covered by the notification  
2021 ‒ 2022 . 
3. Policy objective and/or purpose of the subsidy  
The objective of the Pan -European Guarantee Fund in response to COVID -19 (Fund) was to respond 
to the econom ic impact of the COVID -19 pandemic outbreak by ensuring that eligible entities and 
primarily SMEs in the participating Member States have sufficient liquidity available and access to 
finance to weather the rapidly unfolding crisis, and are able to continue  their development in 
mid/long term. The Fund was designed to support final recipients that are considered (i) viable in 
the long term and (ii) able to meet a lender’s or other financial intermediaries’ requirements for 
commercial financing, were it not fo r the economic impact of the COVID -19 pandemic. The Fund was 
endorsed by the European Council on 23 April 2020 as a part of the overall EU Package.  
4. Background and authority for the subsidy  
Ministry of Finance of the Slovak Republic.  
5. Legislation under which  it is granted  
Act no. 358/2015 Call. on Adjustment of Certain Relations in State Aid and De Minimis Aid on 
Amendments and Supplements to Certain Acts (State aid act) ;  
Act no. 217/2020 Call. amending and supplementing the Act no. 468/2019 Call. on the Sta te Budget 
for 2020;  
Contribution Agreement between European Investment Bank and the Slovak Republic in respect of 
the Pan -European Guarantee Fund in response to COVID -19; 
Implementing provisions: Resolution of the Government of the Slovak Republic no. 473/ 2020.  
6. Form of the subsidy  
Guarantee.  
7. To whom and how the subsidy is provided  
Aid was granted through credit institutions and other financial institutions as financial intermediaries 
selected by the European Investment Bank Group (EIBG) to provide the finan cing that is guaranteed 
by the Fund to final beneficiaries.  
 
The final beneficiaries of the measures are undertakings active in the participating Member States. 
In particular, the eligible final beneficiaries are SMEs and small mid -caps defined by the EIBG  as 
undertakings with up to 500 employees.  G/SCM/N/401/EU/Add.24  
 
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  8. Subsidy per unit or, in cases where this is not possible, total amount or the annual amount 
budgeted for that subsidy  
in million EUR  
Year 2021  2022  
Total amount  24.71  111.1  
9. Duration of the subsidy and/or any other time -limits attached to it  
Individual . 
10. Statistical data permitting an assessment of the trade effects of the subsidy  
Information on the trade effect of the subsidy is not available . 
 
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