G/SCM/N/253/EU/Add.14  
 
18 February 2014  
(14-0992)  Page: 1/14  
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 relates to the subsidy 
programmes of the  Italy . 
 
_______________ 
 G/SCM/N/253/EU/Add.14 
 
- 2 - 
 
  ITALY 
 
 
TABLE OF CONTENTS 
 
1   MINISTRY OF INFRAS CTURES AND TRANSPORT ......................................................... 3  
1.1   Measures for investments in the naval sector ................................................................. 3  
1.2   Grants for techno logical innovation .............................................................................. 3  
1.3   Grants to shipow ners for scr apping .............................................................................. 4  
1.4   Funds for na val research ............................................................................................ 5  
2   MINISTRY OF ECON OMIC DEVELO PMENT .................................................................... 5  
2.1   Soft loans facilitating permanent industrial and commercial establishment in non-EU 
countries ..................................................................................................................... .... 5 
2.2   Soft loans covering expenses concerning the participation in international tenders 
held in non-EU  countri es .................................................................................................... 6  
2.3   Credit scheme to cooperatives and ur gent measures for empl oyment protection ................. 7  
2.4   Extraordinary intervention in the South of Italy (MAP 4) .................................................. 8  
2.5   Technological innovation fund (FIT) .............................................................................. 8  
2.6   Contributions to enterprises for substitutive activities in mining districts involved in 
restructuring processes ...................................................................................................... 9  
2.7   Female Entrepre neurs ............................................................................................... 10 
2.8   Urgent measures for the economy – automati c incent ives .............................................. 11 
2.9   Fiscal measures in favour of innova tion of industrial en terprises (M AP 4) .......................... 11 
3   CUSTOMS AGENCY ..................................................................................................... 12  
3.1   Excise Duty Reduction on Some Products for Environmental Protection – bioethanol ........... 12 
3.2   Excise Duty Reduction on Some Produc ts for Environmental Protection – Biodiesel ............. 13 
 G/SCM/N/253/EU/Add.14 
 
- 3 - 
 
  1  MINISTRY OF INFRASCTURES AND TRANSPORT 
1.1  Measures for investments in the naval sector 1. Name of the subsidy scheme and legal basis 
 
Law N. 88/01 dated 16 March 2001 (implementing Council Regulation (EC) n. 1540/98) – 
Measures for investments in the naval sector  
2. Form of the subsidy 
 
Interest subsidy.  
3. Subsidy per Unit or, in case this is not possi ble, the global amount of subsidies distributed 
during 2011 and 2012 
 
10,00 million Euros (2011). 
10,00 million Euros (2012).  
4. Policy objective and/or purpose of the subsidy 
 
Purpose of the shipowner's subsidy is to allow a level playing field for Italian and European shipyards on the market. The aid element of the subsidies provided cannot exceed the 9% of the 
contract value, according to ceiling established by the EEC Council Regulation n. 1540/98. 
 5. Duration of the subsidy 
 12 years.  
6. Statistical data permitting an assessment of the trade effects of the subsidy 
 
As regards the commercial effects, the Italian shipyards are allowed to work on an equal basis on the market. 
 
7. Indicate to whom and how the subsidy is paid 
 
To shipowners (Italian and EU) who made investments in ships in the Italian or European 
shipyards.  
The subsidies are paid in 24 half yearly instalments. 
 1.2  Grants for technological innovation 
1. Name of the subsidy scheme and legal basis 
 
Law N. 296/06 dated 27 December 2006 – art. 1 co. 1040 and co. 1041. Achievement of innovating projects technologically new or considerably advanced. 
 
2. Form of the subsidy 
 
Grant. 
 3. Subsidy per Unit or, in case this is not possi ble, the global amount of subsidies distributed 
during 2011 and 2012 
 
3,95 million Euros (2011). 1,86 million Euros (2012). 
 G/SCM/N/253/EU/Add.14 
 
- 4 - 
 
  4. Policy objective and or purpose of the subsidy 
 
To assist EU shipyards by means of new naval sector processes in order to develop a new class of ships. The maximum subsidy level is fixed at 15 0,00 Euros for each compensated gross ton (CGT) 
for product innovation project and at 5 million Euros for process innovation projects. 
 5. Duration of the subsidy 
 Aids are granted to shipyards involved in shipbu ilding, naval transformation and repairing and are 
intended for technologically advanced product and process projects started from 1 January 2004 to 31 December 2008. 
 
6. Statistical data permitting an assessment of the trade effects of the subsidy 
 
As far as trade effects are concerned shipyards will have the opportunity to enhance product 
competitiveness on international markets an d the introduction of new technologies. 
 
7. Indicate to whom and how the subsidy is paid 
 
Aids are granted to shipyards involved in shi pbuilding, naval repairing and transformation. To 
individual projects it is possible to receive subsidies in advance up to 50% of the total costs borne 
in the year. The balance is paid at project completion. 
 1.3  Grants to shipowners for scrapping 
1. Name of the subsidy scheme and legal basis 
 
Law N. 13/06 dated 9 January 2006 – Art. 4. Funds to support scrapping for local public transport 
by sea and inland waters. 
 2. Form of the subsidy 
 
Grant. 
 3. Subsidy per Unit or, in case this is not possi ble, the global amount of subsidies distributed 
during 2011 and 2012 
 
0,659 million Euros (2011). 
0,0 million Euros (2012). 
 4. Policy objective and/or purpose of the subsidy 
 
Purpose of the shipowner's subsidy is to scrap ferry older than 20 years for safety and 
environment reasons. The subsidies provided amount to 2.000,00 Euros for each passenger up to a maximum of 350 passengers. 
 
5. Duration of the subsidy 
 
The subsidies were granted for scrapping operations started from 1 January 2007 to 
31 December 2010.  6. Statistical data permitting an assessment of the trade effects of the subsidy 
 Safety and environment safeguard.  
7. Indicate to whom and how the subsidy is paid 
 
To shipowners (Italians and EU) who scrapped th eir vessels. The subsidies are granted and paid 
after the scrapping of the vessel. 
 G/SCM/N/253/EU/Add.14 
 
- 5 - 
 
  1.4  Funds for naval research 
1. Name of the subsidy scheme and legal basis 
 
Law N. 13/06 dated 9 January 2006 - Art. 5 and law N.296/06 dated 27 December – 
art. 1 co. 1042. Subsidy granted to Istituto Nazi onale per Studi ed Esperienze di Architettura 
Navale (INSEAN) based in Rome and to Centro per gli Studi di Tecnica Navale S.p.A. (CETENA) based in Genoa for their respective research programmes. 
 
2. Form of the subsidy 
 Grant. 
 
3. Subsidy per Unit or, in case this is not possi ble, the global amount of subsidies distributed 
during 2009 and 2010 
 
0,205 million Euros (2009). 0,00 million Euros (2010). 
 
4. Policy objective and or purpose of the subsidy 
 Subsidies are granted to INSEAN and CETENA to im prove ship industry technological basis and to 
promote research and growth to enhance fleet co mpetitiveness and safety. The maximum level of 
subsidy is fixed at 1 million Euros for years 2005, 2006, 2007 2008, 2009 respectively.  
5. Duration of the subsidy 
 
Subsidies are granted to each research programme from 1 January 2007 to 31 December 2009. 
 
6. Statistical data permitting an assessment of the trade effects of the subsidy 
 To promote research in order to enhance fleet competitiveness and safety. 
 
7. Indicate to whom and how the subsidy is paid 
 
To INSEAN. The subsidies are granted to respective naval research programmes. Granted aids are 
paid in yearly instalments according to the financial commitment of the research programmes carried out during the period in question. 
 
2  MINISTRY OF ECONOMIC DEVELOPMENT 
2.1  Soft loans facilitating permanent indust rial and commercial establishment in non-EU 
countries 
1. Title of the subsidy programme 
 
Revolving credit facility for the internationalisation of companies. 
 
2. Period covered by the notification  
January – December 2009. 
January – December 2010.  3. Policy objective and/or purpose of the subsidy 
 
a. Facilitate the market penetration of Italian companies by helping them to create stable 
industrial and commercial facilities in non-EU countries (such as offices, a store, 
showrooms etc.) 
b. Carry out prefeasibility and feasibility studies on Italian investments in non-EU countries 
as well as the related technical assistance programmes G/SCM/N/253/EU/Add.14 
 
- 6 - 
 
  4. Background and authority for the subsidy 
 
Loans awarded under Law no. 394/81, art. 2 (above a) and under Legislative Decree no. 143/98, art. 22 (5) (above b) up to the year 2009, included. Law 133/08, art. 6 (2) letter a and letter b 
repealed and substituted the before-mentioned provisions. No changes were made concerning the 
mechanism regulating the revolving credit facility. Granting institution: SIMEST S.p.A.  
5. Form of the subsidy 
 
Soft loan.  
6. To whom and how the subsidy is provided 
 
a. Beneficiaries are industrial, trading and services companies. SMEs have priority eligibility 
on the funds allocated. The maximum level of funding is fixed at 85% of the total 
budgeted expenses. The beneficiary shall prov ide guarantee. The loan is paid on the 
basis of the project implementation sched ule and upon presentation of documents 
showing the costs incurred. Reimbursement is spread over up to seven years: two years 
of pre-amortisation during which only interests are due and five years of capital payment due in six-month equal instalments. Interest rate is fixed and equal to 15% of the reference rate. The subsidised rate cannot be lower than an annual rate of 0.50% and 
currently amounts to 40% of the reference rate. 
b. Beneficiaries are industrial, trading and services companies. SMEs have priority eligibility 
on the funds allocated. Financing covers up to 100% of the budget proposal. The 
beneficiary shall provide guarantee. The loan is paid in two instalments: an advance 
payment equal to 70% of the sum granted and a final settlement. Reimbursement is spread over five years: two years of pre-amortisation during which only interests are 
due and three years of capital payment due in six-month equal instalments. Interest rate 
is fixed and equal to 15% of the reference rate. The subsidised rate cannot be lower than an annual rate of 0.50% and currently amounts to 40% of the reference rate. 
7. Subsidy per unit or, in case this is not possible, the annual amount budgeted for the subsidy 
 
Year 2009: €4.09 million for type a 
€0.65 million for type b 
 
Year 2010: €2.8 million for type a 
€0.3 million for type b 
 
8. Duration of the subsidy 
 No final term is established. 
 
9. Statistical data permitting an assessment of the trade effects of the subsidy 
 
Not relevant: the measure is not specific and it is notified for the sake of transparency. 
 2.2  Soft loans covering expenses concerning  the participation in international tenders 
held in non-EU countries 
1. Title of the subsidy programme 
 
Credit facility for expenses incurre d to bid for international tenders. 
 
Law No. 304/90, Art. 3, until June of 2008. Repealed by DL 8 June 2008, No. 112; Law 6 August 2008 No. 133, Art. 5. 
 
2. Period covered by the notification 
 
January – December 2009. 
January – December 2010. G/SCM/N/253/EU/Add.14 
 
- 7 - 
 
  3. Policy objective and/or purpose of the subsidy 
 
The measure is intended to expenses borne by Italian companies which intend to submit pre-qualification bid for international tenders held in non-EU countries. 
 
4. Background and authority for the subsidy 
 
Law no. 304/90 was repealed by Decree-Law no. 112/08 modified and converted into Law 
no. 133/08. Operation is only residual. Granting authority: SIMEST S.p.A.  5. Form of the subsidy 
 Soft loan.  
6. To whom and how the subsidy is provided 
 
Beneficiaries were mostly industrial and construction companies. 
 
7. Subsidy per unit or, in case this is not possi ble, the global amount of subsidies distributed 
during 2009 and 2010 
 
2009: €0.1 million. 
2010: €0.1 million.  
8. Duration of the subsidy 
 
Cancelled. 
 
9. Statistical data permitting an assessment of the trade effects of the subsidy 
 Due to its nature, the scheme only had an insignificant impact on trade. 
 
2.3  Credit scheme to cooperatives and ur gent measures for employment protection 
1. Name of the subsidy scheme and legal basis 
 
Law n. 49/85  - Credit scheme to cooperatives and urgent measures for employment protection. 
 
2. Form of the subsidy 
 
Soft loan.  
3. Subsidy per Unit or, in case this is not possi ble, the global amount of subsidies distributed  
in 2009 and 2010 
 
14,32 Million Euros in 2009. 
Million Euros in 2010 not yet available.  
4. Policy objective and/or purpose of the subsidy 
 
The scheme is intended to provide grants and soft loans to cooperatives in order to tackle unemployment.  In particular, it encourages new enterprises created by workers who have been 
dismissed, who are in a mobility list or have  been suspended from work in an over-manned 
factory.  
5. Duration of the subsidy 
 
No final term is established. 
 G/SCM/N/253/EU/Add.14 
 
- 8 - 
 
  6. Statistical data permitting an assessment of the trade effects of the subsidy 
 
Not relevant: the measure is not specific and it is notified for the sake of transparency.  
7. Indicate to whom and how the subsidy is paid 
 
Beneficiaries are cooperatives with a maximum invested capital of 0.5 billion lira for restructuring 
or re-conversion activities. 
 Contributions (lasting for 12 years as maximum) are paid in a single tranche or in different period.  
NOTE:  according to law 112/98, the competence of  this programme is now due to the Regions.  
This law has been recently modified by the law 57/2001. 
 
2.4  Extraordinary intervention in the South of Italy (MAP 4) 
1. Name of the subsidy scheme and legal basis 
 
Law n. 488/92 Art. 1, section 2 , (re-financing of Law n. 64/86), concerning Extraordinary 
intervention in the South of Italy  2. Form of the subsidy 
 Grant.  
3. Subsidy per Unit or, in case this is not possi ble, the global amount of subsidies distributed 
in 2009 and 2012 
 
310,61 Million Euros in 2009. 
112,88 Million Euros in 2010. 61,23 Million Euros in 2011. 71,49 Million Euros in 2012. 
 
4. Policy objective and/or purpose of the subsidy 
 
Providing aid to entrepreneurial acti vities in the disadvantaged areas. 
 5. Duration of the subsidy 
 No final term is established.  6. Statistical data permitting an assessment of the trade effects of the subsidy 
 Not relevant: the measure is not specific and it is notified for the sake of transparency.  
7. Indicate to whom and how the subsidy is paid 
 
 (A)  Beneficiaries are extractive and manufacturing enterprises and related service 
companies. 
 (B)  Contributions are paid under the EU amount limits in favour of the disadvantaged areas 
and they are erogated every 4 months. 
 
2.5  Technological innovation fund (FIT) 
1. Name of the subsidy scheme and legal basis 
 
Law n. 46/82, art. 14  and followings: Technological Innovation Fund (FIT). 
 2. Form of the subsidy 
 Grant. Soft loan. G/SCM/N/253/EU/Add.14 
 
- 9 - 
 
  GRANT : 11,1 Million Euros in 2009 
SOFT LOAN: 12 Million Euros in 2009   Entering data of CDP* soft loan (approximately 45 € million ) for statistical purposes. 
 
GRANT :  19,01 Million Euros in 2010 SOFT LOAN:  20, 5 Million Euros in 2010 
 
Entering data of CDP* soft loan (approxim ately 46 € million) for statistical purposes. 
 *Cassa Depositi e Prestiti (CDP) is a joint-stock company under public control, with the Italian 
government holding 80.1% and a broad group of bank foundations holding 18.4%, the remaining 
1.5% in treasury shares.  
3. Subsidy per Unit or, in case this is not possi ble, the global amount of subsidies distributed 
in 2011 and 2012 
 
38,16 Million Euros in 2011. 
117,08 Million Euros in 2012.  4. Policy objective and/or purpose of the subsidy 
 Promoting multi-annual programs aimed at introducing technological innovations.  
5. Duration of the subsidy 
 
No final term is established. 
 
6. Statistical data permitting an assessment of the trade effects of the subsidy 
 Due to its nature the scheme has an insignificant impact on trade. 
 
7. Indicate to whom and how the subsidy is paid 
 
 (A)  Beneficiaries are industrial and service enterprises. Big firms are eligible only if they act 
in the main sectors mentioned in the legal framework. 
 (B)  The soft loan rate changes from 25% to 60% of the reference rate, according to the 
dimensions and the geographical location of the enterprise; it is accorded for 15 years 
maximum (of which 5 years are pre-amortization) and it is equal to 35% - 55% of the admissible costs. 
 
2.6  Contributions to enterprises for substitutive  activities in mining districts involved in 
restructuring processes 
1. Name of the subsidy and legal basis 
 
Contributions to enterprises for substitutive activities in mining districts involved in restructuring processes. 
 
Law No. 221/90  art. 3  (re-financing of Law No. 41/89 which have been replaced). 
 2. Form of the subsidy 
 Grant.  
3. Subsidy per Unit or, in case this is not possi ble, the global amount of subsidies distributed 
in 2009 and 2010 
 
0,21 Millions Euros in 2009. 
Millions Euros in 2010 not yet available.  
 G/SCM/N/253/EU/Add.14 
 
- 10 - 
 
  4. Policy objective and/or purpose of the subsidy 
 
Facilitating the restructuring of mining districts to help closing mines in which activity has become uneconomic. 
 
5. Duration of the subsidy 
 
No final term is established. 
 6. Statistical data permitting an assessment of the trade effects of the subsidy 
 
Due to its nature the scheme only has an insignificant impact on trade. 
 7. Indicate to whom and how the subsidy is paid 
  (A)  Beneficiaries are enterprises whose activities are located in mining districts in crisis.  (B)  The subsidy is paid up to 25% (up to 50% in the Mezzogiorno areas) of the eligible 
costs. Payment is made in three tranches: 
30% at the start of the works; 50% at the end of the investment; 20% after the final inspection. 
 
Note:  according to law 112/98, the competence of this programme is now due to the Regions. 
 
2.7  Female Entrepreneurs 
1. Name of the subsidy scheme and legal basis 
 
Law n. 215/92  – Female Entrepreneurs. 
 2. Form of the subsidy 
 
Grant. 
Interest subsidy.  
3. Subsidy per Unit or, in case this is not possi ble, the global amount of subsidies distributed 
in 2009 and 2012 
 
6,36 Million Euros in 2009. 
6,15 Million Euros in 2010. 2,54 Million Euros in 2011. 0,16 Million Euros in 2012. 
 
4. Policy objective and/or purpose of the subsidy 
 
(A)  Promotion of new female activities in different fields (industry, agriculture, trade, 
services  and handicraft); (B)  Promotion and development of new qualified female entrepreneurs. 
 
5. Duration of the subsidy 
 No final term is established. 
 
6. Statistical data permitting an assessment of the trade effects of the subsidy 
 
Not relevant: the measure is not specific and it is notified for the sake of transparency. 
 7. Indicate to whom and how the subsidy is paid 
  (A)  Beneficiaries are SME's owned by females operating in different sectors: industry, 
agriculture, trade, handicraft and services: in case of a capital society, majority has to be 
owned by females; in case of personal soci ety, 60% of partners have to be females. G/SCM/N/253/EU/Add.14 
 
- 11 - 
 
   (B)  Ministry of Industry concedes contributi on in a variable measure (from 15% up to 65% 
in ESL) depending on geographical location of the enterprises.  Contribution is erogated in 
two tranches: the first, equivalent to the 40% of the contribution, during the realisation of the project; the second when the project is completed. 
 
2.8  Urgent measures for the economy – automatic incentives 
1. Name of the subsidy scheme and legal basis 
 
Law 266/97, art. 8.2 . Urgent measures for the economy – Automatic incentives. 
 2. Form of the subsidy 
 Tax concession.  
3. Subsidy per Unit or, in case this is not possible, the global amount of subsidies distributed 
in 2009 and 2010 
 11,03 Million Euros in 2009. 
Million Euros in 2010 not yet available.  4. Policy objective and/or purpose of the subsidy 
 Promotion of investments of enterprises in machinery.  
5. Duration of the subsidy 
 
No final term is established. 
 
6. Statistical data permitting an assessment of the trade effects of the subsidy 
 Due to its nature the scheme only has an insignificant impact on trade. 
 
7. Indicate to whom and how the subsidy is paid 
 
 (A)  Beneficiaries are enterprises operating all over the national territory. 
 (B)  The subsidy consists in the concession of a fiscal bonus in tax payment.  
NOTE:  according to law 112/98, the competence of  this programme is now due to the Regions. 
 2.9  Fiscal measures in favour of innova tion of industrial enterprises (MAP 4) 
1. Name of the subsidy scheme and legal basis 
 
Law 140/97, art. 13.  Fiscal measures in favour of inno vation of industrial enterprises. 
 
2. Form of the subsidy 
 
Tax concession. 
 
3. Subsidy per Unit or, in case this is not possi ble, the global amount of subsidies distributed 
in 2009 and 2010 
 
1,12 Million Euros in 2009. 
Million Euros in 2010 (only for Sicilia e Valle d'Aosta) NOT AVAILABLE YET. 
 
4. Policy objective and/or purpose of the subsidy 
 
Promotion of investments of enterprises in R&D. 
 G/SCM/N/253/EU/Add.14 
 
- 12 - 
 
  5. Duration of the subsidy 
 
No final term is established.  
6. Statistical data permitting an assessment of the trade effects of the subsidy 
 
Due to its nature the scheme only has an insignificant impact on trade. 
 
7. Indicate to whom and how the subsidy is paid 
  (A)  Beneficiaries are enterprises operating all over the national territory. 
 (B)  The subsidy consists in the concession of a fiscal bonus in tax payment. 
 NOTE:  according to law 112/98, the competence of  this programme is now due to the Regions. 
 
3  CUSTOMS AGENCY 
3.1  Excise Duty Reduction on Some Products  for Environmental Protection – bioethanol 
1. Name of the subsidy programme/brief description/identification of the subsidy 
 
Excise reduction on some products for environmental protection purposes (for bio-ethanol of agricultural origin € 289,22 each 1000 liters, for ETBE 298,92€ each 1000 liters). 
 
2. Form of the subsidy 
 
The subsidy was granted in the form of partial reimbursement of excise duty for previously 
assigned quotas; in short, for products under item 1, for previously assigned and actually produced quantities the rate was as indicated on item 1) instead of a full rate as in the case of 
energy products used as engine fuels. 
 3. Subsidy per Unit/Total amount budgeted 
 
The subsidy, in terms of tax burden redu ction as envisaged by the scheme, was: 
- in 2009: approx. € 15,480,408.05 ; 
- in 2010: approx. € 3,800,000 (due to the reduced subsidy as of Art.2, par. 64 of the Italian 
Law 191 of 23.12.2009). This amount is the esti mated one but the really paid amount is 
€ 1,399,852.23  
4. Policy objective and/or purpose of the subsidy 
 
To increase energy sources with reduced environmental impact, for products used as it is or mixed with engine fuels. 
 
5. Period to be covered by the notification 
 
2008-2010. 
 6. Background and authority for the subsidy 
 By Decision C(2008)4589 of 20th August 2008, the European Commission authorized the subsidy at issue (previously authorized on 23 October by Decision C30/06) up to 31 December 2010, when 
the subsidy would then expire. The aid in ques tion was not co-funded by Community funds.  
Italian Decree Law No. 128 of 5 August 2009, whic h was adopted by the Minister of Economy and 
Finance, the Minister of Economic Development, the Minister for Environment and Territory and the Minister of Agricultural, Food and Forestry policies – OJ of the Italian Republic No. 205 of 
4 September 2009, established criteria for granting subsidies and the technical characteristics of 
the products and mixtures to be used as engine fuel.  G/SCM/N/253/EU/Add.14 
 
- 13 - 
 
  7. To whom and how the subsidy is provided 
 
Beneficiaries were: authorized warehousekeepers owni ng plants which produce products entitled to 
benefit from the reduction. 
 
8. For the information cited in items 3 to 7 above, the notification does not necessarily have to 
have an independent heading corresponding to each item, and may provide information on 
multiple items in one heading  
 No remarks.  
9. Duration of the subsidy 
 
Tax-reduced quotas were assigned as follows: 
 
- 22 October 2009 (for 2009). - 2 March 2010 (for 2010). 
 
10. Statistical data permitting an assessment of the trade effects of the subsidy 
 The Ministry of Economy and Finance – Department of International Relations has developed six-
month and annual monitoring studies aiming at avoiding the risk of overcompensation. 
This Agency, within its competence, has provided excise rates for fuels.  
3.2  Excise Duty Reduction on Some Produc ts for Environmental Protection – Biodiesel 
1. Name of the subsidy programme/brief description/identification of the subsidy 
 
A 20% excise duty reduction was granted on biodiese l used as it is or mixed with gas oil, instead 
of the standard 423 €/m3 at a temperature of 15°C. The rate applied to the subsidized biodiesel 
was 84,6 €/m3 at a temperature of 15°C. The quantity of  subsidized biodiesel was 250,000 tons in 
2009 and 18,000 tons in 2010. 
 
2. Period to be covered by the notification 
 
2007-2010. 
 3. Policy objective and/or purpose of the subsidy 
 To increase energy sources with reduced environmental impact, for biodiesel used as it is or mixed with energy products used as engine or heating fuel.  
4. Background and authority for the subsidy 
 
By Decision C(2008)850 of 11 March 2008 (State aid No.326/2007 for biodiesel), the European 
Commission authorized the reduction at issue up to 31 December 2010, when the scheme would 
then expire. The aid in question wa s not co-funded by Community funds. 
National Legislative Decree no. 156 of 3 September 2008, which was adopted by the Minister of 
Economy and Finance, the Minister of Economic Development, the Minister for Environment and 
Territory and the Minister of Agricultural, Food and Forestry policies – OJ of the Italian Republic No. 239 of 11 October 2008, in force as of 12 Octo ber 2008, established criteria for granting 
subsidies and the technical characteristics of biodiesel and its gas oil mixtures to be used as engine 
and heating fuel. 
 5. Form of the subsidy 
 The subsidy has been granted in the following way:  
- at the tax warehouses where biodiesel is mixed with gas oil: by taking into consideration the tax 
amount resulting from the difference between the rate applied on gas oil used as engine fuel and the reduced rate applicable to subsidized biodie sel and by deducting such an amount from the 
excise accounting records of the warehouse keeper where the mixing procedure takes place; G/SCM/N/253/EU/Add.14 
 
- 14 - 
 
  - at the tax warehouses from where the biodiesel is brought into consumption as it is: by applying 
the reduced rate to the quantity brought into consumption.  6. To whom and how the subsidy is provided 
 Beneficiaries were: authorized warehousekeepers located on the Community territory and owning biodiesel plants. 
 
7. Subsidy per Unit/Total amount budgeted 
 The subsidy, in terms of tax burden reduction  for producers as envisaged by the scheme, was: 
- in 2009: approx. 95,500,000 €  
- in 2010: approx. 6,900,000 €  (due to the reduced subsidy as of Art.2, par. 64 of the Italian 
Law 191 of 23.12.2009). 
 
8. For the information cited in items 3 to 7 above, the notification does not necessarily have to 
have an independent heading corresponding to each item, and may provide information on 
multiple items in one heading 
 No remarks.  
9. Duration of the subsidy 
 
Tax-reduced quotas were assigned as follows: 
27 February 2009 (for the year 2009). 
24 February 2010 (for the year 2010).  
10. Statistical data permitting an assessment of the trade effects of the subsidy 
 
The Ministry of Economy and Finance – Department of International Relations has developed six month and annual monitoring studies aiming at avoiding the risk of overcompensation. 
 
__________