G/SCM/N/253/EU/Add.19  
 
30 August 2013  
(13-4608) Page: 1/4  
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  Netherlands . 
 
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 G/SCM/N/253/EU/Add.19 
 
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  THE NETHERLANDS  
 
 
TABLE OF CONTENTS 
 
 
1   SUBSIDY SCHEME FOR ENVIRONMENTAL TECHNOLOGY .............................................. 3  
2   THE REGULATION ON ENVIRONMENTAL INVESTMENT DEDUCTION AND 
ACCELERATED DEPRECIATION OF ENVIRONMENTAL INVESTMENTS 
(VAMIL/M IA) ...................................................................................................................  3 
3   GREEN FUNDS (REGULATION ON GREEN PROJECTS) ................................................... 4  G/SCM/N/253/EU/Add.19 
 
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  1  SUBSIDY SCHEME FOR EN VIRONMENTAL TECHNOLOGY 
1. Form of the subsidy 
 
Grant. 
 
2. Cost of subsidy 
 
Budget 2011: €3 million. 
Budget 2012: none.  3. Policy goals 
 The subsidy is designed to encourage the development and wider application of new advanced environmental technology. 
 
4. Duration 
 
The program will have no budget starting from 2012. 
Running projects will be finish ed before 31 December 2014. 
 5. Consequences for international trade 
 No effects on international trade.  
6. Legal basis 
 
2007: Decision of 26 February 2007, published in Staatscourant 2007, 47. 
 
2008: Decision of 3 December 2007, published in Staatscourant 2007, 293 and amendments 2007, 247 and 2008, 49.  
2009: Decision of 23 December 2008, Staatscourant 2008, 2359 an amendments 2009, 10763 
and 2009, 14573.  
2010: Decision of 23 December, Staatscourant 2009, 20070. 
 2011: Decision of 29 December 2010, Staatscourant 2010, 20915. 
 
2  THE REGULATION ON ENVIRONMENTAL INVESTMENT DEDUCTION AND ACCELERATED DEPRECIATION OF ENVIRONMEN TAL INVESTMENT S (VAMIL/MIA) 
1. Form of the subsidy 
 
Subsidy is given as a tax measure. For environm ental investment deduction the advantage for the 
recipient is a reduction in the firm's tax burden in the form of a reduction in the amount of tax 
(MIA). The environmental investment deduction for capital equipment of the "Milieulijst 2011" and 
the "Milieulijst 2012" falls in three categories: 13.5%, 27% and 36%.  
For accelerated depreciation of environmental in vestments (VAMIL) the adva ntage for the recipient 
comes in the form of a liquidity advantage and a possible interest advantage. It enables the firm to freely determine the moment and extent of th e depreciation of 75% of the environmental 
investments. 
 
2. Cost of subsidy 
 
Budget 2011: VAMIL €36; MIA €63 million; total €99 million. 
Budget 2012: VAMIL €33; MIA €76 million; total €109 million.  G/SCM/N/253/EU/Add.19 
 
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  3. Policy goals 
 
Goal is to stimulate investments in environmental friendly capital equipment made possible by applying a reduction in the tax base, which compensates a part of the costs (MIA) or give an 
increase in the flexibility of the deprecia tion of environmental investments (VAMIL). 
 4. Duration 
 Unlimited.  5. Consequences for international trade 
 No effects on international trade.  
6. Legal basis 
 
VAMIL/MIA 2011: Decision 24 December 2010, Staatscourant 2010, 20578. 
 
VAMIL/MIA 2012: Decision 14 December 2011, Staatscourant 2011, 22711; Decision 13 June 2012, Staatcourant 2012, 11943.  
3  GREEN FUNDS (REGULATION ON GREEN PROJECTS) 
1. Form of the subsidy 
 
Subsidy is given as a tax measure. 
 2. Cost of subsidy 
 €150 million per year.  The subsidy is calculated to be 1.85% of the green investment. The cost of the subsidy is 
calculated at €133 million in 2011. 
 In 2012: € 113 million. 
 
3. Policy goals 
 
Goal is to stimulate green investment projects. 
 4. Duration 
 
Unlimited. 
 5. Consequences for international trade 
 No effects on international trade.  
6. Legal basis 
 
Dutch Act on Income Tax (art. 5.14, Sub 3(a)) published in Staatsblad 2001, 1 with amendments. Regulation of 22 June 2005, published Staatscourant 2005, 131 and extended in 
Staatscourant 2007, 71 and 2008, 51 and 2008, 32. 
 Regulation of 29 March 2010, published Staatscourant 2010 nr. 4440. 
 
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