# C_2012269EN.01000301.xml

| 6.9.2012 | EN | Official Journal of the European Union | C 269/3 |
| --- | --- | --- | --- |

6.9.2012

EN

Official Journal of the European Union

C 269/3

---

Summary information communicated by Member States regarding State aid granted under Commission Regulation (EC) No 736/2008 on the application of Articles 87 and 88 of the Treaty to State aid to small and medium-sized enterprises active in the production, processing and marketing of fisheries products

2012/C 269/03

Aid No: SA.35130 (12/XF)

Member State: Federal Republic of Germany

Region/Authority granting the aid: Finanzamt Malchin (Malchin Tax Office)

Title of aid scheme/name of company receiving an ad hoc aid: Welsmeister Vertriebs GmbH Co KG

Legal basis: Bescheid vom 3. Juli 2012 über die Gewährung einer Zulage nach dem Investitionszulagengesetz 2010 (Decision of 3 July 2012 on granting a premium in accordance with the Investment Premiums Act of 2010)

Annual expenditure planned under the scheme or amount of ad hoc aid granted: One-off payment of EUR 0,283910 million

Maximum aid intensity: 15,8 %

Date of entry into force: The approved supplement shall be paid out upon acknowledgement of receipt, in accordance with the third sentence of Article 25(1) of Commission Regulation (EC) No 736/2008 on the application of Articles 87 and 88 of the Treaty to State aid to small and medium-sized enterprises active in the production, processing and marketing of fisheries products (OJ L 201, 30.7.2008, p. 16).

Duration of the scheme or the individual aid award:

| — | under the scheme: the date until which aid may be granted: not applicable |
| --- | --- |

—

under the scheme: the date until which aid may be granted: not applicable

| — | in the case of ad hoc aid: the expected date of the last instalment to be paid: not applicable. This is a one-off payment. |
| --- | --- |

—

in the case of ad hoc aid: the expected date of the last instalment to be paid: not applicable. This is a one-off payment.

Objective of aid: Taxable persons within the meaning of the Einkommensteuergesetz (Income Tax Act) or Körperschaftsteuergesetz (Corporation Tax Act) carrying out eligible investment in the assisted region (i.e. Mecklenburg-Western Pomerania) are entitled to an investment premium providing the investment fulfils the legislative conditions for aid applying to the sensitive fisheries and aquaculture sector. Investment eligible for this aid is the acquisition and production of new movable perishable goods from fixed assets, that are part of an initial investment project and which, at least five years after completion, comprise the assets of an eligible business of a recipient in the assisted region. The commitment period is reduced to three years if the movable goods remain within an SME. Eligible investment would also be the acquisition or construction of new buildings and other parts of buildings which are independent immovable goods and used for at least five years by an eligible business. An initial investment project involves setting up a new establishment, extending an existing establishment, diversifying the output of an establishment into new, additional products, fundamentally changing the overall production process of an existing establishment and taking over a business which has closed or risks closure by an independent investor. The basis for calculating the investment premium is the sum of the costs of acquisition and production of the eligible investment completed in the financial or calendar year.

Einkommensteuergesetz

Körperschaftsteuergesetz

Indicate which of Articles 8 to 24 is used: Article 16

Activity concerned: Fishing — fish processing

Name and address of the granting authority:

| Finanzamt Malchin (Malchin Tax Office) |
| --- |
| Postfach 11010 |
| 17131 Malchin |
| DEUTSCHLAND |

Finanzamt Malchin (Malchin Tax Office)

Postfach 11010

17131 Malchin

DEUTSCHLAND

Web address where the full text of the scheme or the criteria and conditions under which ad hoc aid is granted outside of an aid scheme can be found: http://www.mv-regierung.de/LU-Downloads.htm

Motivation: Under the Decision by the Landesförderinstitut of Mecklenburg-Western Pomerania of 31 August 2010, aid beneficiaries were granted EUR 449 350 for the same project (‘construction of a new fish processing facility in Altkalen’). The aid was based on Article 35 of Council Regulation (EC) No 1198/2006 (75 % financed by the European Fisheries Fund — EFF) as well as the principle of improving the processing and marketing structure of the fishing industry, part of the 2011-2014 framework plan for the joint Federal Government/Länder scheme for the improvement of agricultural structures and coastal protection (25 % GAK funds). Along with aid from the EFF, the investment premium would be granted to improve the still unsatisfactory economic situation in the new German Länder. In Mecklenburg-Western Pomerania, particularly in the area being invested in, the unemployment rate is far above the national average. Migration, particularly of young people, is still very high. The reasons for this include the lack of capital and infrastructure. The investment premium would therefore provide an additional incentive to invest in these structurally weak regions in order to maintain or increase the economic potential and counter labour migration.

Landesförderinstitut

Länder

Länder

---