WORLD TRADE  
ORGANIZATION   
G/SCM/N/220/EEC/Add.19 
16 November 2011 
 (11-5240) 
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 subsidy 
programmes of the Netherlands . 
 
_______________ 
  G/SCM/N/220/EEC/Add.19 
Page 2 
 
 
  THE NETHERLANDS 
 
 
TABLE OF CONTENTS 
 
Page  
 
 
I.  SUBSIDY SCHEME FOR ENVI RONMENTAL TECHNOLOGY .................................... 3  
II.  THE REGULATION ON ENVIRONMENTAL INVESTMENT DEDUCTION 
AND ACCELERATED DEPRECIATION OF ENVIRONMENTAL 
INVESTMENTS (VAMIL/MIA) ............................................................................................. 3  
III. GREEN FUNDS (REGULATION ON GREEN PROJECTS) ............................................. 4  
IV.  SOIL REHABILITATION FOR POLL UTED INDUSTRIAL SITES ................................ 5  
V.  AID SCHEME FOR THE REPLACEMENT AND RETROFITTING OF 
DIESEL ENGINES BY INLAND WATERWAYS VESSELS ............................................. 6  
VI.  SUBSIDY SCHEME ACT ON  THE WADDENFUND ......................................................... 6  
VII. COMPOSITE CONSTRUCTION/MULTI-PURPOSE CARGO HOLD FOR 
INLAND NAVIGATION VESSELS ....................................................................................... 7  
VIII. SUBSIDY SCHEME FOR MARITIME INNOVATION ..................................................... 8  
 
  G/SCM/N/220/EEC/Add.19 
 Page 3 
 
 
  I. SUBSIDY SCHEME FOR ENVIRONMENTAL TECHNOLOGY 
1. Form of the subsidy 
 
 Grant. 
 
2. Cost of subsidy 
  Budget 2009:  €8 million.  Budget 2010:  €5 million. 
 
3. Policy goals 
 
 The subsidy is designed to encourage the development and wider application of new 
advanced environmental technology.  
4. Duration 
 
 Unlimited. 
 
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, Staatsc ourant 2008, 2359 an amendments 2009, 10763 
and 2009, 14573. 
 
 2010: Decision of 23 December, Staatscourant 2009, 20070.  II. 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 envir onmental 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 2005" and 
the "Milieulijst 2006" falls in three categories: 15, 30 and 40 per cent.  
   For accelerated depreciation of environmenta l investments (VAMIL) the advantage for the 
recipient comes in the form of a liquidity advantag e and a possible interest advantage. It enables the 
firm to freely determine the moment and extent of  the depreciation of environmental investments. 
 G/SCM/N/220/EEC/Add.19 
Page 4 
 
 
  2.  Cost of subsidy 
 
 Budget 2009:  VAMIL €24.8; MIA €53.9 million; total €78.7 million. 
 Budget 2010:  VAMIL €46; MIA €111 million; total €157 million. 
 
3.  Policy goals 
  Goal is to stimulate investments in envir onmental friendly capital e quipment 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 depreciati on of environmental investments (VAMIL). 
 4.  Duration 
  Unlimited.  
5.  Consequences for international trade 
 
 No effects on international trade. 
 
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 200 5, published in Staatscourant 2005, No. 249 and 
amendment. 
 
 VAMIL/MIA 2007:  Decision 21 December 2006, Staatscourant 2006, 252. 
   VAMIL/MIA 2008:  Decision 21 December 2007, Staatscourant 2007, 249. 
 
 VAMIL/MIA 2009:  Decision 17 February 2009, Staatscourant 2009, 32; Decision 26 June 2009, Staatscourant 2009, 116; Decisi on 9 December 2009, Staatscourant 2009, 18710. 
 
 VAMIL/MIA 2010: Decision 21/12/2009, Staatscourant 2009, 19763; Decision 20 April 2010, Staatcourant 2010, 5966. 
 
III. 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. 
 3. Policy goals 
  Goal is to stimulate green investment projects.   G/SCM/N/220/EEC/Add.19 
 Page 5 
 
 
  4. Duration 
 
 2005–2011.  
5. Consequences for international trade 
  No effects on international 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. 
 
 Regulation of 29 March 2010, pub lished Staatscourant 2010 nr. 4440. 
 IV. 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 
  Budget 2009:  €12.7 million. 
 Budget 2010:  €5.8 million.  
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 international trade.  
6. 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 with amendments on 
6 December 2006 (Staatscourant 2005, 242), 15 December 2006 (Stcrt. 2006, 252), 8 May 2007 (Stcrt. 2007, 91) and 16 May 2008 (Stcrt. 2008, 98). 
 
 G/SCM/N/220/EEC/Add.19 
Page 6 
 
 
  V. 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 2009:  €1 million. 
 Budget 2010:  €1.15 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 international 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). 
 
VI. SUBSIDY SCHEME ACT ON THE WADDENFUND 
1. Form of the subsidy 
 
 Grant  
2. Cost of subsidy 
 
 2009:  €27,799,616 granted. 
 2010:  €36,725,724 granted. 
 (Payment of the subsidies during the realisation of the projects and based on results).  
3. Policy goals 
  The Wadden Fund is a fund for extra investme nts in projects related to the ecology and 
economy of the Wadden Sea Region:  
 increasing and enhancing the natural and scen ic values of the Wadden Sea Region;  
 reducing or eliminating external threats to  the natural resources of the Wadden Sea;   G/SCM/N/220/EEC/Add.19 
 Page 7 
 
 
   achieving sustainable economic development in the Wadden Sea Region or concentrating its 
efforts on a substantial transition towards a su stainable energy management system in the 
Wadden Sea Region and immediately adjacent areas;  
 developing a sustainable knowledge structure for the Wadden Sea Region. 
 
4. Duration 
 
 2007-2026. 
 
5. Consequences for international trade 
  No effects on international trade.  
6. Legal basis 
 
 Act on the Waddenfund. 
 
VII. COMPOSITE CONSTRUCTION/MULTI-PURPOSE CARGO HOLD FOR INLAND 
NAVIGATION VESSELS 
1. Form of the subsidy 
 
 Grant.  
 
2.  Cost of the subsidy 
  Budget 2009:  €0.1 million. 
 Budget 2010:  €0.25 million.  
 Total budget: €0.45 million 
 
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 
  3 years, 2007 to 2010.  
 
5.  Consequences for international trade 
 
 No effects on international trade. 
 
6. Legal basis   
  Decision of the Vice Minister for Transport, Public Works, and Water Management, dd. 
11 June 2007 and amendment dd. 3 July 2009. 
 G/SCM/N/220/EEC/Add.19 
Page 8 
 
 
  VIII.  SUBSIDY SCHEME FOR MARITIME INNOVATION  
1. Form of the subsidy 
 
 Grant.  
 
2. Cost of the subsidy 
  Budget 2009:  €1.8 million.   Budget 2010:  €1.7 million. 
 
 Total Budget: €8 million.   
3. Policy goals 
 
 The scheme is meant to promote and advance a few significant technological breakthroughs 
in the field of sustainable and safe maritime navigation, logistical efficiency, and to stimulate the 
advancement of an innovation-programme for th e small and medium sized enterprises (SME).  
 
4. Duration 
 
 4 years, 2007 to 2011.  
 
5. Consequences for international trade 
 
 No effects on international trade. 
 
6. Legal basis  
 
 Staatscourant 28-06-2007, nr. 122, p. 23, Staatscourant 07-07-2010, nr. 10466, Staatscourant 
31-12-2010, nr. 20385. 
  
__________