WORLD TRADE  
ORGANIZATION  G/SCM/N/186/EEC/Add.19 
23 December 2009 
 
 (09-6562) 
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 Communities
* relates to subsidy 
programmes of the Netherlands . 
 
_______________ 
 
 
                                                      
* On 1 December 2009, the Treaty of Lisbon amendi ng the Treaty on European Union and the Treaty 
establishing the European Comm unity (done at Lisbon, 13 Decembe r 2007) entered into force.  
On 29 November 2009, the WTO received a Verbal Note  (WT/L/779) from the Council  of the European Union 
and the Commission of the European Communities stating that, by virtue of the Treaty of Lisbon, as of 
1 December 2009, the European Union replaces and succeeds the European Community. G/SCM/N/186/EEC/Add.19 
Page 2  
 
  THE NETHERLANDS 
 
TABLE OF CONTENTS 
 
 
Page 
 
I. PHILIPS CLUSTER PROJECTS (P HILIPS CLUSTERPROJECTEN) ...........................3  
II. SUBSIDY SCHEME FOR ENVI RONMENTAL TECHNOLOGY ....................................3  
III. THE REGULATION ON ENVIRONMENTAL INVESTMENT DEDUCTION 
AND ACCELERATED DEPRECIATION OF ENVIRONMENTAL INVESTMENTS (VAMIL/MIA).............................................................................................4
 
IV. GREEN FUNDS (REGULATION ON GREEN PROJECTS) .............................................5  
V. SOIL REHABILITATION FOR PO LLUTED INDUSTRIAL SITES................................5  
VI. AID SCHEME FOR THE REPLACEMENT AND RETROFITTING OF 
DIESEL ENGINES BY INLAND WATERWAYS VESSELS .............................................6  
VII. COMPOSITE CONSTRUCTION/MULTI-PURPOSE CARGO HOLD FOR INLAND NAVIGATION VESSELS.......................................................................................7
 
VIII.  SUBSIDY SCHEME FOR MARITIME INNOVATION .....................................................7  
  G/SCM/N/186/EEC/Add.19 
 Page 3 
 
 
  I. PHILIPS CLUSTER PROJECTS (PHILIPS-CLUSTERPROJECTEN) 
1. Form of the subsidy  
  Subsidy is provided as a grant.  
2. Cost of subsidy
 
  For the period 1 January 2007 until 31 December 2008 €0,5 mln. has been disbursed.  The programme has been notified to and approved by th e European Commission (N 188/96).  The subsidy 
is directly linked to the R&D activities that are outsourced at universities. 
 
3. Policy goals
 
  To encourage lasting co-operation between Philips and the Dutch scientific infrastructure 
(universities in particular) and to reinforce the st ock 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, micr o-mechanics, technology 
generations, information technology applied in consumer systems.  The cluster project 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.  4. Duration
 
 
 Until 30 June 2007. 
 5. Consequences for international trade
 
  No effects on trade. 
 
6. Legal basis
 
  Framework Law concerning financial assist ance (Kaderwet vers trekking Financiële 
Middelen).  II. SUBSIDY SCHEME FOR EN VIRONMENTAL TECHNOLOGY 
1. Form of the subsidy
 
  Grant  
2. Cost of subsidy
 
  The budget for 2007 was €4.5 million and for 2008 €6.5 million. G/SCM/N/186/EEC/Add.19 
Page 4  
 
   
3. Policy goals
 
  The subsidy is designed to encourage the development and wider application of new 
advanced environmental technology. 
 
4. Duration
 
  The duration of the scheme is not limited.  
5. Trade effects of the subsidy
 
  No effects on 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. 
 III. THE REGULATION ON ENVIRONMENTAL INVESTMENT DEDUCTION AND 
ACCELERATED DEPRECIATION OF ENVIRONMENTAL INVESTMENTS (VAMIL/MIA) 
1. Form of the subsidy
 
 
 Subsidy is given as a tax measure.  For envi ronmental 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.  
The environmental investment deduction for capita l equipment of the "Milieulijst 2005" and the 
"Milieulijst 2006" falls in three categories:  15, 30 and 40 per cent.  For accelerated depreciation of 
environmental investments the advantage for the reci pient comes in the form of a liquidity advantage 
and a possible interest advantage.  It enables the fi rm to freely determine the moment and extent of the 
depreciation of environmental investments. 
 2. Cost of subsidy
 
  Budget 2007:  €25 million. 
 Budget 2008:  €25 million. 
 3. Policy goals
 
  Goal is to stimulate investments in envir onmental friendly capital equipment made possible 
by applying a reduction in the tax base, which comp ensates a part of the costs (MIA) or give an 
increase in the flexibility of the depreci ation of environmental investments. 
 4. Duration
 
  Unlimited 
 
5. Consequences for international trade
 
  No effects on trade.  G/SCM/N/186/EEC/Add.19 
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6. Legal basis  
  VAMIL 2005:  Decision of 20 December 2004, published in Staatscourant 2004, No. 251 MIA 2005:  Decision of 20 December 2004, published in Staatscourant 2004, 252 MIA/VAMIL:  
Decision of 16 December 2005, published in Staatscourant 2005, No. 249 and amendment. 
  VAMIL/MIA 2007:  Decision of 21 December 2006, published in Staatscourant 2006, No. 252 VAMIL/MIA 2008:  Decision of 21 De cember 2007, published in Staatscourant 2007, 
No. 249. 
 
IV. GREEN FUNDS (REGULATION ON GREEN PROJECTS) 
1. Form of the subsidy
 
  Subsidy is given as a tax measure. 
 
2. Cost of subsidy
 
  €7 million per year.  3. Policy goals
 
 
 Goal is to stimulate green investment projects.  4. Duration
 
 
 2005 – 2012 
 5. Consequences for international trade
 
  No effects on trade.  
6. Legal basis
 
  Dutch Act on Income Tax (art. 5.14, S ub 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.  
V. SOIL REHABILITATION FOR POLLUTED INDUSTRIAL SITES 
1. Form of the subsidy
 
 
 Subsidy is given as a grant from 15-60 per cent (70 per cent for SME's) of the rehabilitation 
costs.  2. Cost of subsidy
 
 
 2007:  €6.7million. 
 2008:  €9.6 million.  G/SCM/N/186/EEC/Add.19 
Page 6  
 
  3. Policy goals
 
  Goal is to subsidize the rehabilitation of industrial polluted sites.  4. Duration
 
 
 2005-2031  5. Consequences for international trade
 
 
 No effects on trade. 
 6. Legal basis
 
  Decision of 15 December 2005, published in Staatsblad 2005, 681 and extended on 
20 November 2006, published in Staatsblad 2006, 6 37.  Regulation of 16 December 2005, published 
in Staatscourant 2005, 250 with amendments  on 6 December 2006 (Staatscourant 2005, 242), 
15 December 2006 (Stcrt. 2006, 252), 8 May 2007 (S tcrt. 2007, 91) and 16 May 2008 (Stcrt. 2008, 
98).  
VI. AID SCHEME FOR THE REPLACEMENT AND RETROFITTING OF DIESEL 
ENGINES BY INLAND WATERWAYS VESSELS 
1. Form of the subsidy
 
  Subsidy is given as a grant from 30 per cent (40 per cent for SME's) of the investment costs 
for certain low emission engines. 
 
2. Cost of subsidy
 
  Budget 2007:  €2 million  Budget 2008:  €1 million.  
3. Policy goals
 
  Goal is to subsidize the reduction of Nox emissions by the inland waterways fleet.  4. Duration
 
 
 2005-2011  5. Consequences for international trade
 
  No effects on trade. 
 
6. Legal basis
 
  Regulation of 20 September 2005, published in Staatscourant 2005, 219 and extended on 
20 November 2005 (Staatscourant 2005, 233), 4 Ju ne 2007 (Stcrt. 2007, 109) and 5 December 2007 
(Stcrt. 2007, 246) and 5 March 2008 (Stcrt. 2008, 58). 
  G/SCM/N/186/EEC/Add.19 
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  VII. COMPOSITE CONSTRUCTION/MULTI-PURPOSE CARGO HOLD FOR INLAND 
NAVIGATION VESSELS 
1. Form of the subsidy  
  Grant 
 
2. Cost of the subsidy
 
  Budget is €610.000.  
3. Policy goals
 
  The goal of this project is the developmen t of an innovative, multi-purpose, light-weight 
composite inland navigation vessel.  
4. Duration
 
  2 years, 2007 to 2009.  5. Consequences for international trade
 
 
 None 
 6. Legal basis
 
  Decision of the Vice Minister for Trans port, Public Works, and Water Management, 
dd. 11 June 2007. 
 
VIII.  SUBSIDY SCHEME FOR MARITIME INNOVATION 
1. Form of the subsidy
 
  Grant 
 
2. Cost of the subsidy
 
  Budget is €8 million.  
3. Policy goals
 
  This scheme is meant to promote and advance a few significant technological breakthroughs in the field of sustainable and safe maritime naviga tion, logistical efficiency, and to stimulate the 
advancement of an innovation programme for small and medium sized enterprises (SME). 
 
4. Duration
 
  Four years, 2007 to 2011.  5. Consequences for international trade
 
 
 None.  G/SCM/N/186/EEC/Add.19 
Page 8  
 
  6. Legal basis
 
  Staatscourant 28 June 2007, No. 122, p. 23.  
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