WORLD TRADE  
ORGANIZATION  G/SCM/N/186/EEC/Add.3 
23 December 2009 
 (09-6546) 
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 Bulgaria . 
 
_______________ 
 
 
                                                      
 * 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.3 
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  BULGARIA 
 
TABLE OF CONTENTS 
 
Page 
 
I. ENERGY ......................................................................................................................... ..........3  
1. Coal production................................................................................................................ .........3  
2. Electricity.................................................................................................................... ...............5  
II. ENVIRONMENT.................................................................................................................... ..6 
1. Soil and water pollution....................................................................................................... .....6 
III. SUPPORT TO INNOVATIVE UNDERTAKINGS THROUGH THE 
NATIONAL INNOVATION FUND .......................................................................................7  
IV. ASSISTANCE TO ECONOMIC DEVELOPMENT AND STRUCTURAL 
ADJUSTMENT..................................................................................................................... ....9 
1. Tax liabilities related to investment: .......................................................................................9  
2. Support to regional development ..........................................................................................10  
V. OPERATIONAL PROGRAMME "DEVELOPMENT OF THE 
COMPETITIVENESS OF THE BULG ARIAN ECONOMY 2007 2013"........................11  
VI. OPERATIONAL PROGRAMME "HUMAN RESOURCES DEVELOPMENT 
2007 2013" ..................................................................................................................... ..........13  
  G/SCM/N/186/EEC/Add.3 
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  I. ENERGY 
1. Coal production 
1. Title of the subsidy  
  Assistance to coal companies. 
 
2. Period covered by the notification
 
  2007, 2008  
3. Policy objective and/or purpose of the subsidy
 
  Assistance to coal companies for carrying out the programmes on technical liquidation, 
conservation and overcoming of ha rmful consequences from cutting off the activity in coal outputs. 
 
4. Background and authority for the subsidy (incl.  identification of the legislation under which it 
is granted ) 
 
 2007  
 
• Law on the State Budget for 2007, promulgated in the State Gazette 
No. 108/29.12.2006, with amendment; 
• Council of Ministers' Decree No. 20 of 02.02.2007 on the 2007 State Budget 
Implementation; 
• Agricultural Land Conservation Act, No. SG 35/24.04.1996, amended and 
supplemented; 
• Environmental Protection Act, SG No. 91/25.09.2002, with amendment;  for 
environmental impact assessment; 
• Public Procurement Act, SG No. 28/06.04.2004, with amendments; 
• Council of Ministers' Decree No. 195/2000 on technical liquidation, conservation and 
overcoming of harmful consequences from cutting off the activity in coal output, 
SG No. 81 of 06.10.2000; 
• Council of Ministers' Decree No. 173/2004 for adoption of Ordinance for conditions 
and rules for state responsibility until priva tization and environmental rehabilitation, 
SG No. 66 of 30.07.2004, with amendments; 
• Instruction of the Ministry of Economy and Energy on technical liquidation, 
conservation of the coal units and environmental rehabilitation. 
  Authorities responsible for the subsidy:  Ministry of Economy and Energy (MEE), Ministry 
of Finance. 
 G/SCM/N/186/EEC/Add.3 
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   2008 
 
• Law on the State Budget for 2008 promulgated in the State Gazette No. 105 of 
29.12.2005, with amendments; 
• Council of Ministers' Decree No. 15 of 01.02.2008 on the 2008 State Budget 
implementation, SG No. 16 оf 15.02.2008, with amendments; 
• Agricultural Land Conservation Act, No. SG 35/24.04.1996, amended and 
supplemented; 
• Environmental Protection Act, SG No. 91/25.09.2002, with amendment;  for 
environmental impact assessment; 
• Public Procurement Act, SG No. 28/06.04.2004, with amendments; 
• Council of Ministers' Decree No. 195/2000 on technical liquidation, conservation and 
overcoming of harmful consequences from cutting off the activity in coal output, 
SG No. 81 of 06.10.2000; 
• Council of Ministers' Decree No. 173/2004 for adoption of Ordinance for conditions 
and rules for state responsibility until priva tization and environmental rehabilitation, 
SG No. 66 of 30.07.2004, with amendments; 
  Instruction of the Ministry of Economy and En ergy on technical liquidation, conservation of 
the coal units and environmental rehabilitation.   Authorities responsible for the subsidy:  Ministry of Economy and Energy (MEE), Ministry 
of Finance. 
 5. Form of the subsidy
 
  Grant 
 
6. To whom and how the subsidy is provided
 
  In 2007 – based on the yearly programs and pr ojects approved by MEE, the actual work done 
and expenditures paid, to coal companies for t echnical liquidation and c onservation of poor deposit 
coal units;  in 2008 2010 – to coal companies a nd to a cleaning company, selected under the public 
procurement award procedure.  7. Subsidy per unit or in case where it is not possible, the total amount or the annual budgeted 
for that subsidy  
 
 In 2007 – BGN 5.27 mln;  in 2008 – BGN 8.02 mln. 
 8. Duration of a subsidy and/or a ny other time-limits attached to it
 
  2007, 2008 
 
9. Statistical data permitting an assessmen t of the trade effects of the subsidy
 
  It is considered that the trade effects ar e minimal because of the purpose of the subsidy. 
  G/SCM/N/186/EEC/Add.3 
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  2. Electricity 
1. Title of the subsidy  
  Rehabilitation and modernization of the elect ricity transmission network - Energy 2. 
 
2. Period covered by the notification
 
  2007, 2008.  3. Policy objective and/or purpose of the subsidy
 
 
 Security improvement of the national electric ity transmission network of the regional control 
centers of the Bulgarian National Electricity Comp any as a part of the programme for connection of 
the Bulgarian electricity transmission network to  the parallel network in the Union for the Co 
ordination of Transmission of Electricity (UCTE). 
 
4. Background and authority for the subsidy (incl.  identification of the legislation under which it 
is granted ) 
 
• Laws on the loan contracts with the IFIs , ratified by the National Assembly on 
10.5.2002 (SG No. 47/2002) and 13.02.2003 (SG No. 18/2003); 
• Law on the Government Debt, SG No. 93 of 01.10.2002, with amendments; 
• Council of Ministers' Decree No. 28 of 07.02.2003 (SG No. 15/2003, amended by 
SG No. 27/29.03.2005) on the adoption of the Ordinance on the requirements to be 
met by the investment projects financed by government loans and the projects applying for financing by state guarantee, a nd on the procedure of their consideration. 
  Authorities responsible for the subsidy:  Ministry of Economy and Energy, Ministry of Finance. 
 
5. Form of the subsidy
 
  Loan guarantee.  
6. To whom and how the subsidy is provided
 
  National Electricity Company.  7. Subsidy per unit, or in case where it is not possible, the total amount or the annual budgeted 
for that subsidy  
 
 Loan guarantee on disbursements:  in 2007 – BGN 34.60 mln;  in 2008 – BGN 64.69 mln.  8. Duration of a subsidy and/or a ny other time-limits attached to it
 
 
 The loan guarantee terms are specified for each loan case. 
 9. Statistical data permitting an assessmen t of the trade effects of the subsidy
 
  It is considered that the trade effects ar e minimal because of the purpose of the subsidy. G/SCM/N/186/EEC/Add.3 
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II. ENVIRONMENT 
1. Soil and water pollution 
1. Title of the subsidy
 
 
 Assistance for reduction of soil and water pollution. 
 2. Period covered by the notification
 
  2007, 2008. 
 
3. Policy objective and/or purpose of the subsidy
 
  Reduction of the polluting effect of waste on soil and water through the establishment of 
waste water treatment plants in order to r estore the normal quality of the environment. 
 
4. Background and authority for the subsidy (incl.  identification of the legislation under which it 
is granted ) 
 
• Environmental Protection Act, SG No. 91/25.09.2002, with amendments (last 
amendment SG No. 105 of 09.12.2008); 
• Rules on the organisation and the activity of the Enterprise for Management of 
Environmental Protection Activities (EMEPA), adopted by Council of Ministers' 
Decree № 319/29.12.2002 (SG No. 3 of 10.01.2003); 
• Protocols of the 2007 and 2008 sessions of the Management Council of the EMEPA 
for reduction of the harmful impact of the waste. 
  Authorities responsible for the subsidy:  Ministry of Environment and Water (MEW), 
Enterprise for Management of Environm ental Protection Activities at the MEW. 
 
5. Form of the subsidy
 
  Soft loans.  
6. To whom and how the subsidy is provided
 
  Through the Enterprise for Management of Environmental Protection Activities on a tender base open to all firms and companies, implementing projects and programs for reduction of soil and water pollution.  
7. Subsidy per unit, or in case where it is not possible, the total amount or the annual budgeted 
for that subsidy  
  Soft loans extended in 2007 – BGN 3.69 mln;  in 2008 – BGN 5.40 mln.  
8. Duration of a subsidy and/or a ny other time-limits attached to it
 
  The terms are specified for each soft loan case. 
  G/SCM/N/186/EEC/Add.3 
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  9. Statistical data permitting an assessmen t of the trade effects of the subsidy  
  It is considered that the trade effects are minimal in view of the purpose of the subsidy. 
 
III. SUPPORT TO INNOVATIVE UNDERT AKINGS THROUGH THE NATIONAL 
INNOVATION FUND 
1. Title of the subsidy
 
  Scheme for support of innovative undertak ings through the National Innovation Fund. 
 
2. Period covered by the notification
 
  2007, 2008.  3. Policy objective and/or purpose of the subsidy
 
 
 Scheme, applicable in the period May 2005 to December 2009, for supporting the research 
and development activities of the enterprises, worki ng in collaboration with research organizations;  
scheme in support of SMEs' particip ation in international fairs. 
 4. Background and authority for the subsidy (incl.  identification of the legislation under which it 
is granted ) 
 
 2007 
 
• Small and Medium Sized Enterprises Act (art . 15 of the Act), SG No. 84/1999, with 
amendments (last amendment SG No. 53/2007); 
• Council of Ministers' Decision No. 723 of 08.09.2004 for adoption of Innovation 
strategy of the R. Bulgaria and measures for its realisation; 
• Council of Ministers' Decree No. 15 of 31.01.2005 for providing funds from 2005 
State Budget to the Ministry of Economy for establishing the National Investment Fund (NIF); 
• NIF Management Rules and Guidance on application for funding of innovative 
enterprises, approved by the Orders No. RD 16 82/2005, RD 16 464/2005 and 
RD 16 1402/2006, issued by the Minister of Economy; 
• Council of Ministers' Decision of 2007 for approval of yearly program within the 
National strategy for encouragement of SMEs development, followed by the 
program's approval by the Minister of Ec onomy and energy, for SMEs participation 
in international fairs; 
• Orders No. RD 20/2005 and No. RD 12 0 10/2007 for the application rules for 
funding, (issued by the SMEs Promoti on Agency Executive Director) of SMEs' 
participation in international fairs. 
 
 Authority responsible for the subsidy:  Small and Medium Enterprises Promotion Agency at the Ministry of Economy and Energy;  Ministry of Economy and Energy.  G/SCM/N/186/EEC/Add.3 
Page 8  
 
   2008 
 
• Small and Medium Sized Enterprises Act, SG No. 84/1999 (art. 14 and art. 15);  with 
amendments, last amendment by SG No. 43/2008; 
• Council of Ministers' Decision No. 723 of 08.09.2004 for adoption of Innovation 
strategy of the R. Bulgaria and measures for its realisation; 
• Council of Ministers' Decree No. 15 of 31.01.2005 for providing funds from 2005 
State Budget to the Ministry of Economy for establishing the National Investment Fund (NIF); 
• NIF Management Rules and Guidance on application for funding of innovative 
enterprises, approved by the Orders No. RD 16 82/2005, RD 16 464/2005 and 
RD 16 1402/2006, issued by the Minister of Economy; 
• Council of Ministers' Decision of 2008 for approval of yearly program within the 
National strategy for encouragement of SMEs development, followed by the 
program's approval by the Minister of Econom y and energy for SMEs participation in 
international fairs; 
• Orders No. RD 20/2005 and No. RD 12 0 10/2007 for the application rules for 
funding (issued by the SMEs Promoti on Agency Executive Director) of SMEs' 
participation in international fairs. 
  Authority responsible for the subsidy:  Small and Medium Enterprises Promotion Agency at 
the Ministry of Economy and Energy;  Ministry of Economy and Energy. 
 5. Form of the subsidy
 
  Grant. 
 
6. To whom and how the subsidy is provided
 
  Based on the open held NIF sessions to innova tive enterprises from all sizes, sectors and 
regions, research institutes, organizations and unive rsities for support of research activities (feasibility 
study type projects 25 per cent of actual costs are e ligible for support, for industrial research projects 
up to 50 per cent;  maximum subsidy per project up to BGN 50000;  project implementation period up 
to 1 year);   - based on the program of the SMEs' Promotion Agency to small and medium sized 
enterprises for participation in international fairs. 
 
7. Subsidy per unit, or in case where it is not possible, the total amount or the annual budgeted 
for that subsidy  
 
 In 2007: 
 
• BGN 15.67 mln. (for 266 research and deve lopment projects, approved during the 
NIF sessions in 2007);  BGN 1.42 mln. for s upport of the participation of 189 SMEs 
in international fairs. 
  G/SCM/N/186/EEC/Add.3 
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   In 2008: 
 
• BGN 7.60 mln. (for 214 research and development projects presented by the SMEs 
and approved during the NIF sessions in 200 8);  BGN 1.89 mln. (for support of the 
participation of 178 SMEs in international fairs). 
 
8. Duration of a subsidy and/or a ny other time-limits attached to it  
  2007, 2008  9. Statistical data permitting an assessmen t of the trade effects of the subsidy
 
 
 Information on the trade effects of  the subsidy is not available. 
 
IV. ASSISTANCE TO ECONOMIC DEVELOPMENT AND STRUCTURAL 
ADJUSTMENT 
1. Tax liabilities related to investment: 
1. Title of the subsidy programme  
  Fiscal assistance.  2. Period covered by the notification
 
 
 2007, 2008.  3. Policy objective and/or purpose of the subsidy
 
 
 Regional aid for encouragement of initial investment. 
 4. Background and authority for the subsidy (incl.  identification of the legislation under which it 
is granted ) 
  (a) Art. 164 – 166 of the Value Added Ta x Act (VATA) promulgated in the State 
Gazette No. 63/04.08.2006, with amendments; 
  (b) authorities responsible for the subsidy:  Council of Ministers;  Ministry of Finance.  5. Form of the subsidy
 
 
 Tax relief.  6. To whom and how the subsidy is provided
 
 
 (a) Importers (registered under VATA, without liquid or overdue  tax debts or debts to the 
compulsory social security and health insurance system) entitled to apply special 
procedure for charging VAT in case of import of goods (other then excise goods) from the list approved by the Minister of Finance. 
 G/SCM/N/186/EEC/Add.3 
Page 10  
 
  7. Subsidy per unit or in case where it is not possible, the total amount or the annual budgeted 
for that subsidy  
  In 2007 – BGN 0.86 mln;  in 2008 – BGN 0.24 mln;  
8. Duration of a subsidy and/or a ny other time-limits attached to it
 
  2007, 2008  9. Statistical data permitting an assessmen t of the trade effects of the subsidy
 
 
 It can be assumed that the trade effects are minimal.  
2. Support to regional development 
1. Title of the subsidy programme
 
 
 Scheme for tax relief subject to fulfilment of the conditions under art. 184 of the Corporate 
Income Tax Act (CITA).  2. Period covered by the notification
 
 
 2007, 2008 
 3. Policy objective and/or purpose of the subsidy
 
  Regional aid for initial investment and jobs creation linked to the investment. 
 
4. Background and authority for the subsidy (incl.  identification of the legislation under which it 
is granted ) 
  - Under art. 184 of CITA tax relief fo r carrying out manufacturing activities in 
municipalities with unemployment rate above national average; 
 
 - authority responsible for the subsidy:  Ministry of Finance.  5. Form of the subsidy
 
 
 Tax relief 
 6. To whom and how the subsidy is provided
 
  Under art. 184 of CITA any taxable person shall be allowed to retain up to 100 per cent of the 
corporate tax due in respect of the tax profit derived from the manufacturing activities carried out, 
including processing of materials supplied by custom ers, where the following condition is fulfilled the 
taxable person carries out manufacturing activities solely in municipalities where the rate of 
unemployment for the year preceding the current year has been higher by 35 per cent or more than the national average rate for the same period;  
7. Subsidy per unit or in case where it is not possible, the total amount or the annual budgeted 
for that subsidy  
  In 2007 – BGN 31.59 mln;  G/SCM/N/186/EEC/Add.3 
 Page 11 
 
 
   
 In 2008:  not available information by the time fixed for presentation of the 2007 2008 
notification (due to the technological time for processing of all presented in 2008 tax declarations). 
 
8. Duration of a subsidy and/or a ny other time-limits attached to it
 
  In 2007;  in 2008 - not available information.  
9. Statistical data permitting an assessmen t of the trade effects of the subsidy
 
  It can be assumed that the trade effects are minimal.  
V. OPERATIONAL PROGRAMME "DEVELOPMENT OF THE COMPETITIVENESS 
OF THE BULGARIAN ECONOMY 2007 2013" 
1. Title of the subsidy
 
  Scheme "Priority Axis 2 Increasing efficiency of enterprises and promoting supportive business environment"
1 
 
2. Period covered by the notification  
  2007, 2008  3. Policy objective and/or purpose of the subsidy
 
 
 Primary objective - upgrade of technologies in en terprises;  secondary objective – support of 
small and medium sized enterprises.  4. Background and authority for the subsidy (incl.  identification of the legislation under which it 
is granted ) 
 
 EC legislation : 
  Council Regulation (EC) No. 1083/2006;  
 Council Regulations (EC) No. 1080/2006, No. 1081/2006, No. 1082/2006 of the European 
Parliament of 05.07.2006; 
  Council Regulation (EC) No. 1084/2006 est ablishing a Cohesion Fund and repealing 
Regulation (EC) No. 1164/94; 
 
 Commission Regulation (EC) No. 1828;  Commission Regulation (EC) No. 70/2001 on the 
application of Articles 87 and 88 of the EC Treaty to State aid to small and medium sized enterprises; 
 
                                                     
 
1 Note:  This scheme was notified in 2007 to the State Aid Department at the Ministry of Finance under 
the Group Exemption Regulation 70/2001.  The European Commission has been informed, reference number of 
the aid Case XS 299/2007. G/SCM/N/186/EEC/Add.3 
Page 12  
 
   Bulgarian legislation : 
  Council of Ministers' Decision No. 312/2002 on adoption of strategy for the participation of 
Bulgaria in the EU Structural Funds and the Cohesion Fund; 
 Council of Ministers' Decision No. 62/21.03.2007 on the adoption of national rules on 
eligibility of expenditure under the Operational programmes co-financed by the EU Structural 
Funds and the Cohesion Fund in relation to the 2007 2013 Financial Framework; 
 Council of Ministers' Decree No. 55/12.03.2007  on conditions and contract award procedure 
conducted by beneficiaries of agreed grant from the EU Structural Funds and from the PHARE Programme of the European Union; 
 Small and Medium Sized Enterprises Act (SG 84/1999, with amendments); 
 Regional Development Act (SG No. 14/20.02.2004, with amendments); 
 State Aid Act (SG No. 28/19.03.2002, repealed ;  new SAA promulgated in the State Gazette 
No. 86/24.10.2006) and Rules for the application of the SAA (published in the SG 59/0707.2004, last amended and supplemented by SG No. 10/06.02.2009); 
 Ordinance No. 6 of the Minister of Finance concerning the procedures for monitoring and 
ensuring transparency of state aids (SG 77/2002); 
 Decision No. 9/04 of the Council of Ministers of R. Bulgaria for approving Bulgarian 
regional state aid map 2007 2013; 
 Public Procurement Act (pub lished in the SG No. 28/06.04.2004, with amendments); 
 Public Financial Inspection Act (SG 92/10.11.2000, with amendments); 
 Law on the Bulgarian National Audit Office,  adopted December 2001, with amendments; 
 CMO No. 18/04.02.2003 on establishing a Council for the co ordination of combating against 
irregularities, concerning the financial interests of the EU, SG 13/11.02.2003, with amendments; 
 Directive No. 2/27.06.2003 for establishing and operating a financial ma nagement and control 
system. 
 5. Form of the subsidy
 
  Grant.  
6. To whom and how the subsidy is provided
 
  Through the Program's Contracting Authority and Intermediate Body (Small and Medium 
Enterprises Promotion Agency at the Ministry of Economy and Energy) to beneficiaries (selected after fulfilment of rules and procedure pr eviewed under the Operational program) from the 
manufacturing industry and activities related to the nanotechnology;  85 per cent co-financing from 
the European Regional Development Fund (EFRD) and 15 per cent co-financing from the state budget 
of the R.  Bulgaria.  7. Subsidy per unit, or in case where it is not possible, the total amount or the annual budgeted 
for that subsidy  
 
 No contracts concluded and no allocation made in 2007;  in 2008 contracts concluded at the 
amount of BGN 47.31 mln. (BGN 40.21 mln. from EFRD and BGN 7.10 mln. from BG co-financing) without payments made.  G/SCM/N/186/EEC/Add.3 
 Page 13 
 
 
   
8. Duration of a subsidy and/or a ny other time-limits attached to it  
  The terms are specified in th e Guidance for application for granting financial aid under the 
Priority axis 2 "Increasing efficiency of the enterprises and promoting supportive business 
environment", primary objective "Upgrade of technologies in enterprises". 
 9. Statistical data permitting an assessmen t of the trade effects of the subsidy
 
  It is considered that the trade effects are minimal in view of the purpose of the subsidy. 
 
VI. OPERATIONAL PROGRAMME "HUMAN RESOURCES DEVELOPMENT 2007 
2013" 
1. Title of the subsidy
 
 
 Scheme "Priority axis 2 Raising the productiv ity and adaptability of the employed persons". 
 2. Period covered by the notification
 
  2007, 2008.  
3. Policy objective and/or purpose of the subsidy
 
  Delivery of qualification services to the empl oyed persons in order to improve workforce's 
productivity, adaptability and mobility on the labour market;  
4. Background and authority for the subsidy (incl.  identification of the legislation under which it 
is granted ) 
 
 EC legislation  
 
 Council Regulation (EC) No. 1083/2006; 
 Council Regulations (EC) No. 1080/2006, No. 1081/2006, No. 1082/2006 of the European 
Parliament;  Council Regulation (EC) No . 1084/2006 establishing a Cohesion Fund and 
repealing Regulation (EC) No. 1164/94; 
 Commission Regulation (EC) No. 1828;  Commission Regulation (EC) No. 68/2001 on th e application of Articles 87 and 88 of the 
EC Treaty to training aid; 
 
 Bulgarian legislation  
 
 Council of Ministers' Decision No. 312/2002 on adoption of strategy for the participation of 
Bulgaria in the EU Structural Funds and the Cohesion Fund; 
 Council of Ministers' Decision No. 62 of 21.03.2007 on the adoption of national rules on 
eligibility of expenditure under the Operational programmes co financed by the EU Structural 
Funds and the Cohesion Fund in relation to the 2007 2013 Financial Framework; 
 Small and Medium Sized Enterprises Act (SG 84/1999, with amendments); G/SCM/N/186/EEC/Add.3 
Page 14  
 
   State Aid Act (SG No. 28/19.03.2002, repealed ;  new SAA promulgated in the State Gazette 
No. 86/24.10.2006) and Rules for the application of the SAA (published in the SG 59/0707.2004, last amended and supplemented by SG No. 10/06.02.2009); 
 Ordinance No. 6 of the Minister of Finance concerning the procedures for monitoring and 
ensuring transparency of state aids (SG 77/2002); 
 Decision No. 9/04 of the Council of Ministers of  R. Bulgaria for approving of the Bulgarian 
regional state aid map 2007 2013; 
 Public Procurement Act (pub lished in the SG No. 28/06.04.2004, with amendments); 
 Public Financial Inspection Act (SG 92/10.11.2000, with amendments);  Law on the Bulgarian National Audit Office,  adopted December 2001, with amendments. 
 
5. Form of the subsidy
 
  Grant  
6. To whom and how the subsidy is provided
 
  Through the Intermediate Body (Employment Ag ency at the Ministry of Labour and Social 
Policy) to all enterprises for acquisition of profession al qualification, competences and re qualification 
of employed persons;  85 per cent co-financing fro m the European Social Fund (ESF) and 15 per cent 
co-financing from the state budget of the R.  Bulgaria. 
 
7. Subsidy per unit, or in case where it is not possible, the total amount or the annual budgeted 
for that subsidy  
  No contracts concluded and no allocation made in  2007;  in 2008 – contracts concluded at the 
amount of BGN 2.37 mln. (BGN 1.27 mln. from ESF and BGN 0.22 mln. from BG co-financing) 
without payments made.  8. Duration of a subsidy and/or a ny other time-limits attached to it
 
  Duration of the scheme – until 31.12.2010;  terms were specified in the Guidance for 
application of projects for granting financial aid on a base of open competitive selection procedure 
under the scheme "Priority axis 2 – Raising th e productivity and adaptability of the employed 
persons".  9. Statistical data permitting an assessmen t of the trade effects of the subsidy
 
 
 It is considered that the trade effects are minimal in view of the purpose of the subsidy. 
 
__________