WORLD TRADE  
ORGANIZATION  G/SCM/N/155/EEC/Add.26
26 November 2007 
 (07-5196) 
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 .   
 
_______________ 
 G/SCM/N/155/EEC/Add.26 
Page 2  
 
  THE NETHERLANDS 
 
TABLE OF CONTENTS 
 
 
Page   
1)
 DECISION TECHNICAL DEVELOPMENT LOANS (BESLUIT TECHNISCH 
ONTWIKKELINGSKREDIET:  TOK) ................................................................................ 4  
2) DECISION TECHNICAL DEVELOPMENT PROJECTS (BESLUIT SUBSIDIES TECHNOLOGISCHE ON TWIKKELINGSPROJECTEN:  TOP) ................................... 4
 
3) INNOVATION SUBSIDY COOPERATIO N SCHEME 2006 (IS), EMERGING 
MARKETS 2006, FOOD AND NUTRITIO N DELTA 2006, INNOWATOR 2006 
AND POINT ONE 2006........................................................................................................... 5  
4) CIVIL AIRCRAFT DEVELOPMENT SUPPORT SCHEME (CVO) ............................... 6  
5) PHILIPS CLUSTER PROJECTS (P HILIPS-CLUSTERPROJECTEN).......................... 6  
6) EUREKA PROJECT INFORMATION TECHNOLOGY FOR EUROPEAN 
ADVANCEMENT ITEA......................................................................................................... 7  
7) EUREKA PROGRAMME MEDEA + (MICRO-ELECTRONICS DEVELOPMENT FOR EUROPE AN APPLICATIONS)................................................... 8
 
8) MEDEA+ PROJECT T403 "EXTREME  UV ALPHA TOOL INTEGRATION 
CONSORTIUM" (EXTATIC) ............................................................................................... 9  
9) ACT ON TAXES WITH AN ENVIRONMENTAL BASE – TAX ON GROUNDWATER................................................................................................................. 10
 
10) REGULATORY ENERGY TAX ......................................................................................... 10  
11) REGULATION TO STIMULATE THE USE OF MODES OF URBAN TRANSPORT, BOTH PASSENGERS AND GOODS, WHICH ARE LESS HARMFUL TO THE ENVIRONMENT (E CONOMICAL, SILENT AND CLEAN 
TECHNIQUES) .................................................................................................................... .11
 
12) DECISION ON SUBSIDIES TO ENERGY PROGRAMMES (BSE) .............................. 12  
13) SUBSIDY SCHEME FOR ENVI RONMENTAL TECHNOLOGY ................................. 12  
14) CO2 REDUCTION SCHEME (BESLUIT SUBSIDIES CO2-REDUCTIEPLAN)......... 13  
15) SUBSIDY REGULATION FOR REGIONAL  INVESTMENT PROJECTS 2000 ......... 13  
16) THE REGULATION ON ENVIRONMENTAL INVESTMENT DEDUCTION 
AND ACCELERATED DEPRECIATION OF ENVIRONMENTAL INVESTMENTS (VAMIL/MIA).......................................................................................... 14
 
17) BIOSALINE RESEARCH .................................................................................................... 15  
18) SUBSIDY PROGRAMME "KNOWLEDGE PROJECT" GENOMICS CENTRES OF EXCELLENCE ............................................................................................................... 15
 
19) ENVIRONMENT QUALITY ELECTRICITY PRODUCTION (MILIEUKWALITEIT ELEKTRICITEITSPRODUCTIE:  MEP)................................. 16
 
20) TEMPORARY DEFENSIVE MECHANISM TO SHIPBUILDING (TIJDELIJKE 
REGELING ORDERSTE UN SCHEEPSNIEUWBOUW:  TROS).................................. 17   G/SCM/N/155/EEC/Add.26 
 Page 3 
 
 
  21) CREDIT FACILITY FOR THE DEVELOPMENT OF ELECTRONIC SERVICES 
(BESLUIT KREDIETEN ELEKTRONISCHE DIENSTEN-ONTWIKKELING 2003:  KREDO) .................................................................................................................. .... 17
 
22) ENERGY RESEARCH SUBSIDY (ENERGIE  ONDERZOEK SUBSIDIE:  EOS) ....... 18  
23) "CHALLENGER CREDIT" (UITDAGERSKREDIET) .................................................. 19  
24) GREEN FUNDS (REGULATION ON GREEN PROJECTS) .......................................... 20  
25) SOIL REHABILITATION FOR PO LLUTED INDUSTRIAL SITES............................. 20  
26) AID SCHEME FOR THE REPLACEMEN T AND RETROFITTING OF DIESEL 
ENGINES BY INLAND WATERWAYS VESSELS.......................................................... 21  
27) SUBSIDY CO2-REDUCTION BUILDINGS ...................................................................... 22  
28) CASIMIR PROGRAMME ................................................................................................... 22  
 G/SCM/N/155/EEC/Add.26 
Page 4  
 
  1) DECISION TECHNICAL DEVELOPM ENT LOANS (BESLUIT TECHNISCH 
ONTWIKKELINGSKREDIET:  TOK) 
a) Form of subsidy 
 
Subsidy is granted as a loan, that usually covers  40 per cent of the costs of the project.  The 
interest rate is based on market interest rates.  Re payment is calculated as a percentage of any sales of 
the product related to the R&D-project.    
b) Cost of the subsidy 
  Budget 2006 TOK:  EUR 0 M.   
  In 2006, a total amount of EUR 0 was drawn on the facility budget.  Payments on the 2006 
cash budget amounted to EUR 2.900.000.    c) Policy goals 
 
 Goal of the scheme is to facilitate projects of product development with high technical risk.  
Because of these risks, firms usually find it diffi cult to finance the project by own means.   
 
d) Duration 
 
 The scheme ended at the 1 may 2001.   
 
e) Consequences for international trade 
  The subsidy-scheme has no direct con sequences for international trade.   
 
f) Legal basis 
 
 Decision of June 2, 1994, Staatscourant 1994, 435;  and executive decision of December 19 1996, Staatscourant 1996, 248.   
 
 
2) DECISION TECHNICAL DEVELOPMENT PROJECTS (BESLUIT SUBSIDIES 
TECHNOLOGISCHE ONTWIKKELI NGSPROJECTEN:  TOP) 
a) Form of subsidy 
 
Subsidy is granted as a loan, that usually covers 35 per cent or 25 per cent of the costs of the 
project. Repayment is calculated as a percentage  of any sales of the product related to the R&D-
project.  
b) Cost of the subsidy 
 
 Budget 2006 TOP:  EUR 0.0 M.     In 2006, a total amount of  EUR 0.0 was draw n on the facility budget.  Payments on the 2006 
cash budget amounted to EUR 400.000.    G/SCM/N/155/EEC/Add.26 
 Page 5 
 
 
  c) Policy goals 
 
 Goal of the scheme is to facilitate projects of product development with high technical risk.  
Because of these risks, firms usually find it diffi cult to finance the project by own means.   
 d) Duration of the subsidy 
 
 The scheme started at May 5, 2001 and ended at the 1 january 2003.    
e) Consequences for international trade 
 
 The subsidy-scheme has no direct con sequences for international trade.   
 
f) Legal basis 
  Decision of April 20, 2001, Staatscourant 2001,203;  and executive decision of 
April 25, 2001, Staatscourant 2001, 85.     
3) INNOVATION SUBSI DY COOPERATION SCHEME 2006 (IS), EMERGING 
MARKETS 2006, FOOD AND NUTRITION DELTA 2006, INNOWATOR 2006 AND 
POINT ONE 2006 
a) Form of subsidy 
 
 Grant.    b) Cost of the subsidy 
 
2005
: (last call in 2005, projects committed in 2006) 
 
Budget for International Cooperation with emerging markets € 2.000.000
Budget for Innovation Subsidy Internat ional Cooperation Scheme € 9.000.000
 
 2006 : 
 
Budget for Innovation subsidy emerging markets € 4.000.000Budget for International Cooperation:   Eureka-projects: € 16.000.000
Budget for IS/EOS projects € 10.000.000
Budget for FND Feasibility studies preceding fundame ntal and industrial research € 1.000.000
Budget for FND General Coope ration subsidy € 8.500.000
Budget for FND General Cooperati on subsidy for MKB € 2.700.000
Budget for INNOWATOR General Cooperation subsidy € 5.000.000
Budget for Point One Feasibility studies preced ing fundamental & indus. research € 500.000
Budget for Point One General Cooperation subsidy € 7.300.000
 
c) Policy goals 
 
 Goal is to encourage firms to realise R&D- projects with partners  35 or 50 per cent for 
fundamental and industrial research, 25 per cent for pre-competitive development.   G/SCM/N/155/EEC/Add.26 
Page 6  
 
  d) Duration 
 
The IS General International cooperation s ubsidy and International Cooperation with 
emerging markets were started at March 1, 2004. The IS/EOS was started at January 1, 2005.   
 e) Consequences for international trade 
 
No effects on trade.  
 
f) Legal basis 
 
 (IS) Decision of November 20, 2003, pub lished in Staatsblad 494, 2003 (including 
publication Feasibility studies preceding fundamental and industrial research).  (IS EM) Emerging Markets:  published in Staatscourant Decem ber 18, 2003, nr. 245 / page 14.   
 
 
4) CIVIL AIRCRAFT DEVELOPMENT SUPPORT SCHEME (CVO) 
a) Form of the subsidy 
 
 Grant for industrial research, repayable credit for pre-competitive development.   
 b) Cost of subsidy 
 
 Budget 2005:  € 0 mln.    Budget 2006:  € 5 mln.    c) Policy-goals 
 
 The general objective of CVO is to get the Ne therlands Aerospace sector involved in R&D 
programmes related to airc raft development.   
 
d) Duration 
 
The duration of the scheme is indefinite.  Each year a separate budget is published.   
 
e) Consequences for international trade 
  No consequences for trade.   
 
f) Legal basis 
 
 Decision of 28 December, reported in the Staatscourant 2000, no. 206, 18 May 2000.    
 
5) PHILIPS CLUSTER PROJECTS  (PHILIPS-CLUSTERPROJECTEN) 
a) Form of the subsidy 
 
 Subsidy is provided as a grant.    G/SCM/N/155/EEC/Add.26 
 Page 7 
 
 
  b) Cost of subsidy 
 
 For the period 1 January 2005 until 31 December 2006 € 3,7 mln. was available for 10 projects (€ 1.95 mln. in 2005 and € 1.75 mln. in  2006).  The programme has been notified to and 
approved by the European Commission (N 188/96).  The subsidy is directly linked to the R&D-
activities that are outsourced at universities.   
 
c) 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, micro-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.    d) Duration 
 
 The projects of 2005 are carried out during the period  1 January 2005 to 30 June 2006.  The 
projects of 2006 are carried out during the period 1 January 2006 to 30 June 2007.    
e) Consequences for international trade 
 
 No effects on trade.    
f) Legal basis 
  Framework Law concerning financial assist ance (Kaderwet vers trekking Financiële 
Middelen).     
6) EUREKA PROJECT INFORMATION TECHNOLOGY FOR EUROPEAN 
ADVANCEMENT ITEA 
a) Form of the subsidy 
 
 Grant to Nederlandse Philipsbedrijven B.V.  The subsidy does not exceed 50 per cent of the 
cost of the project.    b) Cost of subsidy 
 
 For the period 1.1.2005 until 31.12.2006 € 22,689,010.80 was available (€ 11,344,505.40 
in 2005 and € 11,344,505.40 in 2006).  The progra mme has been notified to and approved by the 
European Commission (N 85/2000).   G/SCM/N/155/EEC/Add.26 
Page 8  
 
  c) 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 embedded  software engineering.  ITEA covers the 
following competences:   
 
 1. Extended multimedia;    2. Communications;  3. Distributed Information and Services;  4. Content Processing; 
 5. User Interfaces; 
 6. Complex System Engineering.    
d) Duration 
  The project is foreseen to run from 1 July 1999 until 31 December 2008.  In 2004, the Eureka 
organisation has approved a prol ongation of the ITEA programme  until the end of 2008.   
 
e) 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.   
 
f) Legal basis 
 
 Framework Law concerning financial assistance (Kad erwet verstrekking financiële middelen).   
 
 
7) EUREKA PROGRAMME MEDEA + (MICRO-ELECTRONICS DEVELOPMENT 
FOR EUROPEAN APPLICATIONS) 
a) Form of the subsidy 
  Subsidy is provided as a grant that does not exceed  50 per cent of the cost of the projects.   
 
b) Cost of subsidy 
 
 For the period 1.1.2005 until 31.12.2006 € 59,1 mln. was available (€ 30,7 mln in 2005 and 
€ 28,4 mln in 2006).  The programme was notifie d to and approved by the European Commission 
(N 827/2000).    
c) Policy goals 
 
 Goal of the subsidy is to reinforce the stoc k of scientific knowledge in industrial R&D in the 
area of microelectronics.  To achieve this, r esearch is being done in the following areas:   
  Silicon Application Platforms, comprising the development of architecture and standards, 
Intellectual Property (IP) libraries and tools, hardwa re-related software design, hardware-software co-
design methodologies and demonstrators on silicon of th eir functionality.  These platforms address the 
main applications markets of the e-economy:  high-speed communication systems;  integrated 
information, communication and entertainment terminal s for the internet societ y, smart card systems 
for secure internet applications and automotive el ectronics for in-car communication, personal safety 
and environment protection.    G/SCM/N/155/EEC/Add.26 
 Page 9 
 
 
   Enabling Technologies for these applications, i.e. new equipment and materials for process 
integration, computer aided design (CAD) tools and methodologies, innovative process steps for the 
manufacturing of integrated circuits, testing and packaging tools and methodologies.    
d) Duration 
 
 The programme is carried out during the pe riod 1.1.2001 to 31.12.2008.  The second phase of 
the programme started 1.1.2005.  In April 2004, the results of a mid term assessment of the 
programme were published.  On the basis of th e positive outcome of this assessment the public 
authorities involved in MEDEA + confirmed the second phase of the programme.   
 
e) Consequences for international trade 
 
 No effects on trade.   f) Legal basis 
 
 Framework Law concerning financial assist ance (Kaderwet vers trekking financiële 
middelen).     8) MEDEA+ PROJECT T403 "EXTREME  UV ALPHA TOOL  INTEGRATION 
CONSORTIUM" (EXTATIC) 
a) Form of the subsidy 
 
 Grant to ASM Lithography, Veldhoven, that does not exceed 50 per cent of the cost of 
ASML's share in this international project.   
 
b) Cost of subsidy 
 
 For the year 2005 a maximum budget for funding of € 5,35 million was reserved for the lithography project T403 "EXTATIC".  This project was notified to and approved by the European 
Commission (N 430/2001).  No funding was granted in 2006.   
 
c) Policy goals 
 
The project was designed to conduct research into  the system-based aspects and into the basic 
optical systems used for "extreme ultraviolet"  (EUV) light with a wavelength of 13 nm for 
lithographic applications.  In global research into  the "Next Generation Lithography" (NGL) EUV is 
regarded as a promising technology.  The project was part of a global cluster of EUV projects, in which aspects such as "mask", "source" and "process" are involved.  The project brought together 
companies from Germany, France, Belgium and the Netherlands.    d) Duration 
 
 The project had a foreseen duration of 4 year s (2001-2004), but receive d an extension until 
31 December 2005.  This extension – due to unf oreseen technical reasons – did not affect the 
maximum funding level as approved by the European  Commission.  The project terminated 2005.   
 e) Consequence for international trade  
 The subsidy is awarded to industrial base R&D, which has no direct effects on trade flows.   
 G/SCM/N/155/EEC/Add.26 
Page 10  
 
  f) Legal basis 
 
 Framework Law concerning financial assist ance (Kaderwet vers trekking financiële 
middelen).   
 
 
9) ACT ON TAXES WITH AN ENVIRONMENTAL BASE – TAX ON 
GROUNDWATER 
a) Form of the subsidy 
 
 Tax concession in the form of tax exemption or tax restitution.   
 
b) Cost of subsidy 
 
 It is estimated that as a consequence of the tax exemption and the tax reduction that 
€ 0.57 mln is foregone.   
 
c) Policy goals 
 
 The tax is levied from the proprietor of the establishment extracting groundwater, for instance 
drinking water companies, farmers and industries.  The law contains an exemption for use of rinsing 
water for companies that extract  the groundwater themselves.  Companies that obtain water from a 
drinking water company get a restitution.     The exemption and the restitution for the use of  groundwater to rinse reusable packaging like 
deposit-return bottles is motivated by environmental reasons.   
 
d) Duration 
 
 Unlimited.   
 
e) Consequences for international trade 
 
 No effects on trade. 
 
f) Legal basis 
 
 Law on environmental taxes, as last ame nded on 25 April 2000, Law Gazette 195.   
  
10) REGULATORY ENERGY TAX 
a) Form of the subsidy 
  Tax reduction and exemption (fiscal facilities).   
 
b) Cost of subsidy 
 
 An exemption for energy-intensive businesse s, i.e. business users with a consumption 
exceeding 10 million kWh, that are party to the Benchmark Covenant or an MJA from the tax for 
consumption in the fourth bracket, i.e. exceeding 10 million kWh, to compensate for the increase in 
the tax burden in this bracket ensuing from the implementation of the Energy Taxes Directive 
amounts to € 8 mln. in 2004.    G/SCM/N/155/EEC/Add.26 
 Page 11 
 
 
  c) Policy goals 
 
 The tax exemption for business users of electric ity provides as incentive to participate in the 
Benchmark Covenant and the MJAs for parties not yet participating and thereby increases their 
effectiveness.   
 
d) Duration 
 
 The tax exemption for business users of electri city has a temporary status.  The European 
Commission allows to maintain this facility until 2012.   
 
e) Consequences for international trade 
 
 No effects.    f) Legal basis 
 
 Law on environmental taxes as last amende d on 25 April 2000, Law Gazette 195.   
  
11) 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) 
a) Form of the subsidy 
 
 Subsidy on extra cost for extra costs by exploitation.   
 
b) Cost of subsidy 
 
 In 2005, EUR 471.000 and in 2006, EUR 333.035.    
c) Policy goals 
 
 The purpose of the regulation is to stimulate re search on, and development and application of 
transportation and traffic techniques in order to c ontain air pollution in the urban environment caused 
by traffic.  The projects to be financed under th e regulation vary from operational experiments with 
buses driven by natural gas or electrical motors to in tegration of (small) vans in freight transportation 
lines to urban areas.   
 
d) Duration 
 
 Indefinite.   
 e) Consequences for international trade 
 
 No effects on trade.    
f) Legal basis 
 
 Staatscourant, 1 February 2002, No 23, p.15.    G/SCM/N/155/EEC/Add.26 
Page 12  
 
  12) DECISION ON SUBSIDIES TO ENERGY PROGRAMMES (BSE) 
a) Form of subsidy 
 
 Grant.    b) Cost of subsidy 
 
 Total budget 2005:  € 3 mln.  In 2006, the facility has not been used.     To enterprises and non-profit organisations for R, D&D and dissemination that contribute to 
the objectives of one of 20-odd energy programmes.  Research or development projects:  up to 50 per 
cent of project costs (SMEs 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 recipients of the subsidy.   
 
c) Policy goals 
 
 Promoting the rational use of energy and the use of renewable energy.   
 d) Duration 
 
 The regulation came into effect in 1994.  No fixed expiration date.   
 
e) Consequences for international trade 
 
 No effects on trade.   
 
f) Legal Basis 
 
 Staatscourant 28-3-00, no. 62, Staatscourant 10-700, no. 130, Staatscourant 12-500, no. 92, 
Staatscourant 14-7-00, no. 133, Staatscourant 20-6-00, no. 116, Staatscourant 13-7-00, no. 134.   
  
13) SUBSIDY SCHEME FOR ENVIRONMENTAL TECHNOLOGY 
a) Form of the subsidy 
 
 Grant.   
 
b) Cost of subsidy 
 
 The budget for 2005 was € 6 million and for 2006 € 5 million.   
 
c) Policy goals 
 
 The subsidy is designed to encourage the development and wider application of new 
advanced environmental technology.   
 
d) Duration 
 
 The duration of the scheme is not limited.    G/SCM/N/155/EEC/Add.26 
 Page 13 
 
 
  e) Trade effects of the subsidy 
 
 No effects on trade.   
 
f) Legal basis 
 
 Decision of 14 March 2005, published in "de Staatscourant 2005", no. 56.     
14) CO2 REDUCTION SCHEME (BESLUIT SUBSIDIES CO2-REDUCTIEPLAN) 
a) Form of subsidy 
 
 Grant.    
b) Cost of subsidy  
 
 Payments out of budget 2005:  € 12.2 mln. and 2006:  € 25.2 mln.     There is not an absolute maximum for the subs idy per project.  However, there a two relative 
maxima:    
 The subsidy shall not exceed 30 per cent (40 per cen t if SME) of the costs directly attributable 
to the CO2 reduction project as has been incurred and pa id for by the subsidy recipients in so far as 
they are necessary to achieve a reduction in CO2 emissions.     The annuity of the subsidy divided by the average annual CO2 reduction calculated over the 
technical life of the facility, shall not exceed certain maxima (Varying from € 9 to € 68 per 1000 kg 
CO2 reduction).    
c) Policy goals 
 
 CO2 reduction 4 to 5 Mton/jr in the period 2008 – 2012.   
 
d) Duration 
 
 Until budget is expired.   
 e) Consequences for international trade 
 
 No effects on trade.   
 
f) Legal basis 
  Decisions of 4 June 1998, "Staatsblad 1998", 387, "Staatscourant 1998", 125 (30 June 1998), 
"Staatscourant 1999", 135 (20 July 1999), decision of 5 April 2000, "Staatscourant 72", 11 April 2000.     15) SUBSIDY REGULATION FOR REGION AL INVESTMENT PROJECTS 2000  
a) Form of the subsidy 
 
 Grant.   G/SCM/N/155/EEC/Add.26 
Page 14  
 
  b) Cost of the subsidy 
 
 The total amount budgeted for 2005 was € 20.8 mln.  The total amount budgeted for 2006 was 
€ 47.7 mln.    c) Policy goals 
 
 The subsidy is intended to improve the economic  structure in the economically weaker parts 
of the Netherlands.  The subsidy is provided to companies that invest in these regions.   
 d) Duration 
 
 Until 2006.    
e) Consequences for international trade 
 
 The subsidy has no consequences for international trade.    
f) Legal basis 
 
 The regulation was published in "het Staatsblad" of 2000.   
 
 
16) THE REGULATION ON ENVIRONMENTAL INVESTMENT DEDUCTION AND 
ACCELERATED DEPRECIATION OF ENVIRONMENTAL INVESTMENTS (VAMIL/MIA) 
a) 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 percent.  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.    
b) Cost of subsidy 
 
 Budget 2005 VAMIL:  € 28 mln.    Budget 2006 VAMIL:  € 38 mln.     Budget 2005 MIA:  € 73 mln.    Budget 2006 MIA:  € 123 mln.   
 
c) 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 deprecia tion of environmental investments.   
 
d) Duration 
 
 Unlimited.    G/SCM/N/155/EEC/Add.26 
 Page 15 
 
 
  e) Consequences for international trade 
 
 No effects on trade.   
 
f) 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 St aatscourant 2005, no 249 and amendment.   
 
 
17) BIOSALINE RESEARCH 
a) Form of the subsidy 
 
 Grant for industrial and pre-competition resear ch.  The aid intensity is 100 per cent as is 
allowed in the agricultural sector (art 87. 3 sub c EG treaty and annex II Communautaire 
Kaderregeling).    
b) Cost of subsidy 
 
 The total budget to be made payable in the period 2004 -2007 is € 1,000,000.   
 
c) Policy goals 
 
 The objective is to advance the use of innovativ e technologies in research with salt tolerant 
plants.   
 
d) Duration 
 
 2004 - 2007.    
e) Consequences for international trade 
 
 No effects on trade.    
f) Legal basis 
  Wet overige OCenW-subsidies, Staatsblad  1998, no 275. Kaderregeling subsidiëring 
projecten ten behoeve van onderzoek en wetensch ap, Staatscourant 2001, no. 167 Subsidiebesluit 
Biosaline onderzoek, OWB/FO/2004/16050.     
18) SUBSIDY PROGRAMME "KNOWLEDGE PROJECT" GENOMICS CENTRES OF 
EXCELLENCE 
a) Form of the subsidy 
 
 Grant for fundamental en industrial research.  The aid intensity is 33 1/3 per cent of the 
eligible project costs (costs for pre-comp etitive development activities are excluded).   
 
b) Cost of subsidy 
 
 The total budget to be made payable in the period 2003 - 2007 is € 62.390 mln.   G/SCM/N/155/EEC/Add.26 
Page 16  
 
  c) Policy goals 
 
 The objective is to combine the opportuniti es offered by genomics with strong points of 
scientific research in the Neth erlands in such a manner as to develop a world-class knowledge 
infrastructure within five years.  This infrastruct ure should make it possible that excellent innovative 
research be carried out yielding a continuous flow of business activity and being firmly embedded in 
society.   
d) Duration 
  2003 - 2007.  
 
e) Consequences for international trade 
 
 No effects on trade.   
 
f) Legal basis 
 
 Wet overige OCenW-subsidies, Staatsblad 1998, no. 275.  Kaderregeling subsidiëring 
projecten ten behoeve van onderzoe k en wetenschap, Staatscourant 2001, no. 167.  Subsidiebesluit 
Genomics, OWB/FO/2001/34440.   
 
 
19) ENVIRONMENT QUALITY ELECTRICITY PRODUCTION (MILIEUKWALITEIT 
ELEKTRICITEITSPRODUCTIE:  MEP) 
a) Form of the subsidy 
 
 Grant.    
b) Cost of subsidy 
 
 Budget 2005:  € 466 mln. renewable (e stimate), € 113 mln. CHP (estimate).   
 Budget 2006:  € 523 mln. renewable (e stimate), € 56 mln. CHP (estimate).   
 
c) Policy goals 
 
 Increase the share of renewable energy production and CHP.   
 
d) Duration 
 
 Started 1/7/2003.  Duration of the scheme is approved (by the EC) for 10 years.   
 
e) Consequences for international trade 
 
 The subsidy-scheme has no direct consequences fo r international trade, so no statistics can be 
given.    
f) Legal basis 
 
 Wet van 5 juni 2003, tot wijziging van de  Elektriciteitswet 1998 ten behoeve van de 
stimulering van de milieukwaliteit van de elektriciteitsproductie (Stb. 235).   
  G/SCM/N/155/EEC/Add.26 
 Page 17 
 
 
  20) TEMPORARY DEFENSIVE MECHANISM TO SHIPBUILDING (TIJDELIJKE 
REGELING ORDERSTEUN SCHEEPSNIEUWBOUW:  TROS) 
a) Form of the subsidy 
 
 Subsidy of 6 per cent of contract value fo r the building of containerships, product and 
chemical tankers as well as LNG carriers.   
 
b) Cost of subsidy 
 
 From October 25, 2002 until March 31, 2005 a total budget of € 110 mln. was granted to 
Dutch shipyards.   
 
c) Policy goals 
 
 With Council regulation EC No. 1177/2002 (o f June 2002) the Council of the European 
Union allows member countries to support their shipyard s.  The objective of this regulation is to assist 
Community shipyards in those segments that have su ffered adverse effects in the form of material 
injury and serious prejudice caused by unfair Korean competition.   
 
d) Duration 
 
 From 25 October 2002 until 31 March 2005.   
 
e) Consequences for international trade 
 
 Because of the temporary defensive mechanism Dutch shipyards managed to obtain contracts 
for the building of 173 ships in the segments mentioned.   
 
f) Legal basis 
 
 Decision of 25 July 2003, published in the Staatscourant, number 141, page 9 and extended 
on 31 August 2004, published in the Staatscourant, number 166, page 21.   
 
 
21) CREDIT FACILITY FOR THE DEVELOPMENT OF ELECTRONIC SERVICES 
(BESLUIT KREDIETEN EL EKTRONISCHE DIENSTEN -ONTWIKKELING 2003:  
KREDO) 
a) Form of subsidy 
 
 Loan of up to 40 per cent of the total developmen t costs (not including costs of materials and/ 
or machinery).  The individual loan-maximum has been fixed at EUR 1.815.120.    
b) Cost of the subsidy 
 
 In 2006, a total amount of EUR 0 was drawn on the facility budget.  Payments on the 2006 
cash budget amounted to EUR 174.725.    
c) Policy goals 
 
 The subsidy aims at stimulating the mate rialisation of "the electronic highway" by 
encouraging the development of electronic services.    G/SCM/N/155/EEC/Add.26 
Page 18  
 
  d) Duration 
 
 The scheme started in 1996 and has ended in 2000.  
 
e) Consequences for international trade 
 
 The subsidy is awarded to precompetitive R&D, which has no direct effects on trade flows.    
f) Legal basis 
  Decision of November 14,1997, Staatscourant 1997, 554.   
  
22) ENERGY RESEARCH SUBSIDY (ENE RGIE ONDERZOEK SUBSIDIE:  EOS) 
a) Form of subsidy 
 
 Subsidy is provided as a grant with di fferences in intensity per scheme.   
  NEO:  feasibility projects 75 per cent (prior to industrial research) or 100 per cent (prior to fundamental research).  R&D-projects 50 per cent (prior  to industrial research) or 100 per cent (prior 
to fundamental research) (10 per cent bonus for sm all and medium sized firms (MKB) or/and 10 per 
cent bonus when project is in co-opera tion with a knowledge institute).   
  LT:  industrial energy research 50 per cent or fundamental energy research 100 per cent (10 per cent bonus for MKB-firms).    
 ES:  development 25 per cent or research 50 pe r cent (10 per cent bonus for MKB-firms).   
  DEMO:  max. 40 per cent of extra costs comp ared with a frame of reference of the present 
state of technology in the Netherlands (10 per cent bonus for MKB-firms).     UKR:  max. 40 per cent of the extra investment costs compared with a frame of reference of 
the present state of technology in the Netherlands (10 per cent bonus for MKB-firms).   
 
b) Cost of subsidy 
 
 Budget 2005 Budget 2006 
NEO € No budget within the scope of EOS.   € 1,8 mln. 
LT € 19,0 mln.   € 27,3 mln. 
ES € In 2005, there was no special budget for 
energy projects within the scope of EOS. Around 10,0 mln. for energy projects of the (generic) subsidy IS.   € 10,0 mln. 
DEMO € 15,0 mln. € 14,6 mln. 
UKR € 12,6 mln. € 17,4 mln. 
  
c) Policy goals 
 
 The main goal of the programme is to en large in the Netherlands the knowledge about 
energy-efficiency and renewable energy.  The pr ogramme covers the whole route from idea until 
market-introduction.   
  G/SCM/N/155/EEC/Add.26 
 Page 19 
 
 
  d) Duration 
 
 The duration of the programme is indefinite.  Each year separate budgets for the schemes are 
published.    e) Consequences for international trade 
 
 No consequences for trade.    
f) Legal basis 
 
 Framework Law EZ-subsidies, 29 February 1996.   
 
• NEO and LT 
o EOS-decision of 23 September 2004, Staatsblad 2004 492.   
o EOS-decision of 30 August 2006, Staatsblad 2006 405.   
 
• DEMO and UKR 
o EOS-decision of 20 October 2004, Staatsblad 2004 557.   
o EOS-decision of 29 November 2005, Staatsblad 2005 615.   
o European Directive for environmental ai d, 3.2.2001.  Publicatieblad van de 
Europese Gemeenschappen.   
 
• ES 
o IS-decision of 20 November 2003, Staatsblad 2003 494.   
  
23) "CHALLENGER CREDIT" (UITDAGERSKREDIET) 
a) Form of subsidy 
 
 Subsidy is granted as a loan, that usually cove rs 35 per cent of the costs of the project.  The 
maximum loan is fixed at EUR 1.000.000.    
 Repayment is done in maximum 6 years after successful completion of the project.   
 
b) Cost of the subsidy 
 
 Budget 2006 Uitdagersregeling:  EUR 12.2 M.   
 In 2006, a total amount of  EUR 5.2 was drawn on the facility budget.    Payments on the 2006 cash budge t amounted to EUR 877.452.   
 
c) Policy goals 
 
 Goal of the scheme is to facilitate projects of product development with high technical risk.  
Because of these risks, firms usually find it diffi cult to finance the project by own means.   
 
d) Duration 
 
 The scheme started at 15 February 2006.   G/SCM/N/155/EEC/Add.26 
Page 20  
 
  e) Consequences for international trade 
 
 The subsidy-scheme has no direct con sequences for international trade.   
 
f) Legal basis 
 
 Decision of 29 January 2006, Staatscourant 31 January 2006, nr. 22.   
  
24) GREEN FUNDS (REGULATION ON GREEN PROJECTS) 
a) Form of the subsidy 
 
 Subsidy is given as a tax measure.   
 
b) Cost of subsidy 
 
 € 7 mln per year.   
 
c) Policy goals 
 
 Goal is to stimulate green investment projects.   
 
d) Duration 
 
 2005 – 2012.    e) Consequences for international trade 
 
 No effects on trade.   
 
f) Legal basis 
  Dutch Act on Income Tax (art. 5.14, Sub 3a) published in Staatsblad 2001, 1 with 
amendments.     Regulation of 22 June 2005, published Staatscourant 2005, 131 and extended in 
Staatscourant 2007, 71.   
 
 
25) SOIL REHABILITATION FOR POLLUTED INDUSTRIAL SITES 
a) 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.   
 
b) Cost of subsidy 
 
 Budget 2005:  € 10,4 mln.   
 Budget 2006:  € 13,2 mln.    G/SCM/N/155/EEC/Add.26 
 Page 21 
 
 
  c) Policy goals 
 
 Goal is to subsidize the rehabilitation of industrial polluted sites.    
d) Duration 
 
 2005 – 2031.    
e) Consequences for international trade 
  No effects on trade.   
 
f) Legal basis 
 
 Decision of 15 December 2005, published in Staatsblad 2005, 681 and extended on 
20 November 2006,published in Staatsblad 2006, 637.  Regulation of 16 December 2005, published in 
Staatscourant 2005, 250 and extended on 6 December  2006, published in Staatscourant 2005, 242.   
  
26) AID SCHEME FOR THE REPLACEMENT AND RETROFITTING OF DIESEL 
ENGINES BY INLAND WATERWAYS VESSELS 
a) 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.    b) Cost of subsidy  
 
 Budget 2005/2006:  € 3,5 mln.    
c) Policy goals 
  Goal is to subsidize the redution of Nox- emissions by the inland waterways fleet.   
 
d) Duration  
 
 2005 – 2011.   
 
e) Consequences for international trade 
 
 No effects on trade.    
f) Legal basis 
 
 Regulaton of 20 September 2005, published in Staatscourant 2005, 219 and extended on 
20 November 2005, published in Staatscourant 2005, 233.    G/SCM/N/155/EEC/Add.26 
Page 22  
 
  27) SUBSIDY CO2-REDUCTION BUILDINGS 
a) Form of the subsidy 
 
 Subsidy is given as a grant of 15 per cent of the measures for CO2-reduction, for enterprises 
within this 15 per cent the grant is maximized at 30 per cent of the environmental investmentcosts to 
be taken into account.   
 
b) Cost of subsidy 
 
 Budget 2006:  € 33 million.   
 
c) Policy goals 
 
 Goal is to stimulate enery saving with a gr ant for CO2-redution measures in buildings.   
 d) Duration 
 
 2005 – 2010.    
e) Consequences for international trade 
  No effects on trade.   
 
f) Legal basis 
 
 Decision of 11 July 2005, published in Staatscourant 2005, 134.   
 
 
28) CASIMIR PROGRAMME 
a) Form of the subsidy 
 
 Grant for fundamental and industrial research.   
 
b) Cost of subsidy 
 
 The total budget to be made payable in the period 2005 – 2010 is € 18 mln.  The yearly budget is € 3 mln.  In 2005, grants were awarde d with a maximum of € 160.000 per project.  
In 2006 – 2010, the grant amount per project is € 10 0.000.  Only personnel costs are covered with a 
maximum of 50 per cent of the total project costs.   
 
c) Policy goals 
 
 Aim of the Casimir programme is to incr ease the mobility of researchers between public 
knowledge institutes and private entities (vice versa).   
 
d) Duration 
 
 2005 - 2010.   
 
e) Consequences for international trade 
 
 No effects on trade.    G/SCM/N/155/EEC/Add.26 
 Page 23 
 
 
  f) Legal basis 
 
 Wet overige OCenW-subsidies, Staatsblad 1998, no 275.   
Regeling Subsidieverlening NOW.   Casimir Programmabrochure.   
 
 
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