# C_2008111EN.01001301.xml

| 6.5.2008 | EN | Official Journal of the European Union | C 111/13 |
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6.5.2008

EN

Official Journal of the European Union

C 111/13

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Information communicated by Member States regarding State aid granted under Commission Regulation (EC) No 1857/2006 on the application of Articles 87 and 88 of the EC Treaty to State aid to small and medium-sized enterprises active in the production of agricultural products and amending Regulation (EC) No 70/2001

(2008/C 111/06)

Aid No: XA 411/07

Member State: Slovenia

Region: Območje občine Brda

Title of aid scheme or name of company receiving individual aid: Podpore programom razvoja podeželja v občini Brda 2007–2013

Legal basis: Pravilnik o dodelitvi pomoči za ohranjanje in razvoj kmetijstva in podeželja v občini Brda za programsko obdobje 2007–2013

Annual expenditure planned or overall amount of individual aid granted to the company:

| | 2007: EUR 35 000 |
| --- | --- |

2007: EUR 35 000

| | 2008: EUR 35 000 |
| --- | --- |

2008: EUR 35 000

| | 2009: EUR 35 000 |
| --- | --- |

2009: EUR 35 000

| | 2010: EUR 35 000 |
| --- | --- |

2010: EUR 35 000

| | 2011: EUR 35 000 |
| --- | --- |

2011: EUR 35 000

| | 2012: EUR 35 000 |
| --- | --- |

2012: EUR 35 000

| | 2013: EUR 35 000 |
| --- | --- |

2013: EUR 35 000

Maximum aid intensity:

1.   Investment in agricultural holdings for primary production:

| — | for the modernisation of agricultural holdings and the management of agricultural land and access ways, the intensity of the aid may not exceed 40 % of eligible costs excluding VAT. |
| --- | --- |

—

for the modernisation of agricultural holdings and the management of agricultural land and access ways, the intensity of the aid may not exceed 40 % of eligible costs excluding VAT.

2.   Conservation of traditional landscapes and buildings:

| — | for non-productive features, up to 100 % of eligible costs excluding VAT, |
| --- | --- |

—

for non-productive features, up to 100 % of eligible costs excluding VAT,

| — | for productive assets on farms, up to 60 % of eligible costs excluding VAT, provided that the investment does not entail any increase in the production capacity of the farm, |
| --- | --- |

—

for productive assets on farms, up to 60 % of eligible costs excluding VAT, provided that the investment does not entail any increase in the production capacity of the farm,

| — | additional aid may be granted at a rate of up to 100 % to cover the extra costs incurred by using traditional materials necessary to maintain the heritage features of buildings. |
| --- | --- |

—

additional aid may be granted at a rate of up to 100 % to cover the extra costs incurred by using traditional materials necessary to maintain the heritage features of buildings.

3.   Aid towards the payment of insurance premiums:

| — | the amount of municipal co-financing is the difference between the amount of co-financing of insurance premiums from the national budget and up to 50 % of eligible costs of insurance premiums for insuring crops and fruit and insuring livestock against disease. |
| --- | --- |

—

the amount of municipal co-financing is the difference between the amount of co-financing of insurance premiums from the national budget and up to 50 % of eligible costs of insurance premiums for insuring crops and fruit and insuring livestock against disease.

4.   Aid for land reparcelling:

| — | up to 100 % of eligible legal and administrative costs. |
| --- | --- |

—

up to 100 % of eligible legal and administrative costs.

5.   Aid to encourage the production of quality agricultural products:

| — | up to 100 % of eligible costs excluding VAT in the form of subsidised services; this must not involve direct payments of money to producers. |
| --- | --- |

—

up to 100 % of eligible costs excluding VAT in the form of subsidised services; this must not involve direct payments of money to producers.

6.   Provision of technical support in the agricultural sector:

| — | up to 100 % of eligible costs excluding VAT in the form of subsidised services; this must not involve direct payments of money to producers |
| --- | --- |

—

up to 100 % of eligible costs excluding VAT in the form of subsidised services; this must not involve direct payments of money to producers

Date of implementation: October 2007 (The aid will not be granted until a summary has been published on the European Commission's website)

Duration of scheme or individual aid award: Until 31 December 2013

Objective of aid: To support SMEs

Reference to Articles in Regulation (EC) No 1857/2006 and eligible costs: Chapter III of the draft Rules on granting State aid for preserving and developing agriculture and rural areas in the municipality of Brda for the programming period 2007-2013 includes measures constituting State aid in accordance with the following Articles of Commission Regulation (EC) No 1857/2006 of 15 December 2006 on the application of Articles 87 and 88 of the Treaty to State aid to small and medium-sized enterprises active in the production of agricultural products and amending Regulation (EC) No 70/2001 (OJ L 358, 16.12.2006, p. 3):

Article 4: Investment in agricultural holdings for primary production,

Article 5: Conservation of traditional landscapes and buildings,

Article 12: Aid towards the payment of insurance premiums,

Article 13: Aid for land reparcelling,

Article 14: Aid to encourage the production of quality agricultural products,

Article 15: Provision of technical support in the agricultural sector

Economic sector(s) concerned: Agriculture

Name and address of granting authority:

| Občina Brda |
| --- |
| Trg 25. maja 2 |
| SLO-5212 Dobrovo |

Občina Brda

Trg 25. maja 2

SLO-5212 Dobrovo

Website: http://www.lex-localis.info/UradnoGlasiloObcin/VsebinaDokumenta.aspx?SectionID=cad347f3-53f5-403e-ab1f-b987c82cd89a

Other information: The measure for the payment of insurance premiums to insure crops and fruit includes the following adverse climatic events which can be assimilated to natural disasters: spring frost, hail, lightning, fire caused by lightning, storm and floods.

The municipality's Rules meet the requirements of Regulation (EC) No 1857/2006 concerning the measures to be adopted by the municipality and the general provisions applicable (steps preceding grant of aid, cumulation, transparency and monitoring of aid)

Andrej MARKOČIČ

MARKOČIČ

Director of municipal administration

Director of municipal administration

Aid No: XA 412/07

Member State: Republic of Slovenia

Region: Območje občine Kobarid

Title of aid scheme or name of enterprise receiving an individual grant: Pomoči za ohranjanje in razvoj kmetijstva in podeželja v občini Kobarid za programsko obdobje 2007–2013

Legal basis: Pravilnik o dodeljevanju pomoči za ohranjanje in razvoj kmetijstva ter podeželja v občini Kobarid za programsko obdobje 2007–2013

Annual expenditure planned under the scheme or total amount of individual grants paid to the enterprise:

| | 2007: EUR 35 662 |
| --- | --- |

2007: EUR 35 662

| | 2008: EUR 40 000 |
| --- | --- |

2008: EUR 40 000

| | 2009: EUR 45 000 |
| --- | --- |

2009: EUR 45 000

| | 2010: EUR 45 000 |
| --- | --- |

2010: EUR 45 000

| | 2011: EUR 50 000 |
| --- | --- |

2011: EUR 50 000

| | 2012: EUR 50 000 |
| --- | --- |

2012: EUR 50 000

| | 2013: EUR 60 000 |
| --- | --- |

2013: EUR 60 000

Maximum aid intensity:

1.   Investment in agricultural holdings for primary production:

| — | up to 50 % of eligible costs in less-favoured areas and up to 40 % of eligible costs in other regions. |
| --- | --- |

—

up to 50 % of eligible costs in less-favoured areas and up to 40 % of eligible costs in other regions.

2.   Conservation of traditional landscapes and buildings:

| — | up to 100 % of the eligible costs of non-productive features, |
| --- | --- |

—

up to 100 % of the eligible costs of non-productive features,

| — | up to 60 % (or up to 75 % in LFAs) of the eligible costs of on-farm productive features where investment does not entail any increase in the farm's production capacity, |
| --- | --- |

—

up to 60 % (or up to 75 % in LFAs) of the eligible costs of on-farm productive features where investment does not entail any increase in the farm's production capacity,

| — | up to 100 % may be granted in additional aid to cover the extra costs incurred by using traditional materials that are necessary for the conservation of the cultural built heritage. |
| --- | --- |

—

up to 100 % may be granted in additional aid to cover the extra costs incurred by using traditional materials that are necessary for the conservation of the cultural built heritage.

3.   Provision of technical support in the agricultural sector:

| — | up to 100 % of the eligible costs of education, consultancy services, the organisation of forums, competitions, exhibitions, fairs, publications, catalogues, websites and the popularisation of scientific knowledge |
| --- | --- |

—

up to 100 % of the eligible costs of education, consultancy services, the organisation of forums, competitions, exhibitions, fairs, publications, catalogues, websites and the popularisation of scientific knowledge

Date of implementation: October 2007 (No aid will be allocated before the summary is published on the European Commission's website)

Duration of scheme: Until 31 December 2013

Objective of aid: To support SMEs

Relevant Articles of Regulation (EC) No 1857/2006 and eligible costs: Chapter III of the proposed Pravilnik o dodeljevanju pomoči za ohranjanje in razvoj kmetijstva podeželja v občini Kobarid za programsko obdobje 2007-2013 contains State aid measures corresponding to the following Articles of Commission Regulation (EC) No 1857/2006 of 15 December 2006 on the application of Articles 87 and 88 of the Treaty to State aid to small and medium-sized enterprises active in the production of agricultural products and amending Regulation (EC) No 70/2001 (OJ L 358, 16.12.2006, p. 3):

Pravilnik o dodeljevanju pomoči za ohranjanje in razvoj kmetijstva podeželja v občini Kobarid za programsko obdobje 2007-2013

Article 4: Investment in agricultural holdings,

Article 5: Conservation of traditional landscapes and buildings,

Article 15: Provision of technical support in the agricultural sector

Sector(s) concerned: Agriculture

Name and address of the granting authority:

| Občina Kobarid |
| --- |
| Trg svobode 2 |
| SLO-5222 Kobarid |

Občina Kobarid

Trg svobode 2

SLO-5222 Kobarid

Website: http://www.uradni-list.si/1/ulonline.jsp?urlid=200791&dhid=91831

Other information: The local legislation satisfies the requirements of Regulation (EC) No 1857/2006 as regards measures to be implemented by the local authorities and the terms of general provisions (procedure prior to the granting of aid, cumulation, transparency and the monitoring of aid)

Robert KAVČIČ

KAVČIČ

Mayor, Kobarid Municipality

Mayor, Kobarid Municipality

Aid No: XA 413/07

Member State: Republic of Slovenia

Region: Območje občine Starše

Title of aid scheme or name of company receiving individual aid: Dodeljevanje državnih pomoči za programe razvoja kmetijstva in podeželja v občini Starše

Legal basis: Pravilnik o dodeljevanju državnih pomoči, pomoči de minimis in izvajanju drugih ukrepov razvoja kmetijstva in podeželja v občini Starše

Annual expenditure planned under the scheme or overall amount of individual aid granted to the company:

| | 2007: EUR 111 332 |
| --- | --- |

2007: EUR 111 332

| | 2008: EUR 80 000 |
| --- | --- |

2008: EUR 80 000

| | 2009: EUR 80 000 |
| --- | --- |

2009: EUR 80 000

| | 2010: EUR 80 000 |
| --- | --- |

2010: EUR 80 000

| | 2011: EUR 80 000 |
| --- | --- |

2011: EUR 80 000

| | 2012: EUR 80 000 |
| --- | --- |

2012: EUR 80 000

| | 2013: EUR 80 000 |
| --- | --- |

2013: EUR 80 000

Maximum aid intensity:

1.   Investment in agricultural holdings for primary production:

| — | up to 40 % of eligible costs, |
| --- | --- |

—

up to 40 % of eligible costs,

| — | up to 50 % of eligible costs, in the case of investments made by young farmers within five years of setting up, |
| --- | --- |

—

up to 50 % of eligible costs, in the case of investments made by young farmers within five years of setting up,

| — | up to 50 % of eligible costs in other areas, in the case of investments made by young farmers within five years of setting up. These investments must be contained in a business plan and the young farmer must meet the criteria laid down in Article 22 of Regulation (EC) No 1698/2005. |
| --- | --- |

—

up to 50 % of eligible costs in other areas, in the case of investments made by young farmers within five years of setting up. These investments must be contained in a business plan and the young farmer must meet the criteria laid down in Article 22 of Regulation (EC) No 1698/2005.

The purpose of the aid is investment to restore farm features, purchase equipment to be used for agricultural production, manage pastures and farmland and invest in permanent crops.

2.   Conservation of traditional landscapes and buildings:

| — | up to 60 % of eligible costs, or up to 75 % in less-favoured areas, for investment[s] to conserve the cultural heritage of productive assets (farm buildings), provided that the investment does not entail any increase in the production capacity of the farm, |
| --- | --- |

—

up to 60 % of eligible costs, or up to 75 % in less-favoured areas, for investment[s] to conserve the cultural heritage of productive assets (farm buildings), provided that the investment does not entail any increase in the production capacity of the farm,

| — | up to 100 % of eligible costs for investment for conserving non-productive heritage located on farms (sites of archaeological and historical interest), |
| --- | --- |

—

up to 100 % of eligible costs for investment for conserving non-productive heritage located on farms (sites of archaeological and historical interest),

| — | up to 100 % of additional aid to cover the extra costs incurred by using traditional materials necessary to conserve the heritage features of buildings. |
| --- | --- |

—

up to 100 % of additional aid to cover the extra costs incurred by using traditional materials necessary to conserve the heritage features of buildings.

3.   Aid towards the payment of insurance premiums:

| — | the amount of municipal co-financing is the difference between the amount of co-financing of insurance premiums from the national budget and up to 50 % of eligible costs of an insurance premium for insuring crops and fruit and insuring livestock against disease. |
| --- | --- |

—

the amount of municipal co-financing is the difference between the amount of co-financing of insurance premiums from the national budget and up to 50 % of eligible costs of an insurance premium for insuring crops and fruit and insuring livestock against disease.

4.   Aid for land reparcelling:

| — | up to 70 % of eligible legal and administrative costs. |
| --- | --- |

—

up to 70 % of eligible legal and administrative costs.

5.   Aid to encourage the production of quality agricultural products:

| — | up to 100 % of actual costs incurred; this is to be provided in the form of subsidised services and must not involve direct payments of money to producers. |
| --- | --- |

—

up to 100 % of actual costs incurred; this is to be provided in the form of subsidised services and must not involve direct payments of money to producers.

6.   Provision of technical support:

| — | up to 100 % of costs for education and training, consultancy services provided by third parties and the organization of forums, competitions, exhibitions, fairs, publications and websites. The aid is to be granted in the form of subsidised services and must not involve direct payments of money to producers |
| --- | --- |

—

up to 100 % of costs for education and training, consultancy services provided by third parties and the organization of forums, competitions, exhibitions, fairs, publications and websites. The aid is to be granted in the form of subsidised services and must not involve direct payments of money to producers

Date of implementation: November 2007 (The aid will not be granted until a summary has been published on the European Commission's website)

Duration of scheme or individual aid award: Until 31 December 2013

Objective of the aid: To support SMEs

Reference to Articles in Regulation (EC) No 1857/2006 and eligible costs: Chapter II of the draft Rules on granting State aid and de minimis aid and implementing other agricultural and rural development measures in the municipality of Starše includes measures constituting State aid in accordance with the following Articles of Commission Regulation (EC) No 1857/2006 of 15 December 2006 on the application of Articles 87 and 88 of the Treaty to State aid to small and medium-sized enterprises active in the production of agricultural products and amending Regulation (EC) No 70/2001 (OJ L 358, 16.12.2006, p. 3):

de minimis

Article 4: Investment in agricultural holdings,

Article 5: Conservation of traditional landscapes and buildings,

Article 12: Aid towards the payment of insurance premiums,

Article 13: Aid for land reparcelling,

Article 14: Aid to encourage the production of quality agricultural products,

Article 15: Provision of technical support in the agricultural sector

Economic sector(s) concerned: Agriculture

Name and address of granting authority:

| Občina Starše |
| --- |
| Starše 93/I 5 |
| SLO-2205 Starše |

Občina Starše

Starše 93/I 5

SLO-2205 Starše

Website: http://www.starse.si/Obrazci_Vloge/PRAVILNIK_kmetijstvo_2007.pdf

Other information: The measure for the payment of insurance premiums to insure crops and fruit includes the following adverse climatic events which can be assimilated to natural disasters: spring frost, hail, lightning, fire caused by lightning, storm and floods.

The municipality's Rules meet the requirements of Regulation (EC) No 1857/2006 relating to the measures to be adopted by the municipality and the general provisions applicable (steps preceding grant of aid, cumulation, transparency and monitoring of aid).

Vili DUCMAN

DUCMAN

Mayor of the municipality of Starše

Mayor of the municipality of Starše

Aid No: XA 415/07

Member State: Ireland

Region: Member State

Title of aid scheme or name of company receiving an individual aid: Breeding Information Campaign 2008

Legal basis: National Development Plan 2007-2013

Annual expenditure planned under the scheme or overall amount of individual aid granted to the company: EUR 100 000

Maximum aid intensity: 50 %

Date of implementation:

Duration of scheme or individual aid award: 1 January 2008-31 December 2008

Objective of aid: The campaign aims to promote the results of the testing and genetic evaluation of the Irish Cattle breeding Federation to farmers to encourage the uptake of modern scientific breeding values by beef and dairy farmers, thus contributing to their long-term viability.

This aid is provided in accordance with Article 15(2)(d) and 15(2)(e) of Regulation (EC) No 1857/2006 — Provision of technical support in the agricultural sector.

Eligible costs will be those associated with:

organised workshops,

advertising,

conducting surveys

Sector(s) concerned: Bovines

Name and address of the granting authority:

| Department of Agriculture, Fisheries and Food |
| --- |
| Agriculture House |
| Kildare Street, Dublin 2 |
| Ireland |

Department of Agriculture, Fisheries and Food

Agriculture House

Kildare Street, Dublin 2

Ireland

Website: http://www.agriculture.gov.ie/NDP_State_Aid/

(Conditions of the Scheme will be available on this weblink when the scheme is to be implemented)

Aid No: XA 416/07

Member State: The Netherlands

Region: Provincies Utrecht, Overijssel, Gelderland, Limburg en Noord-Brabant

Title of aid scheme or name of company receiving individual aid: Uitvoeringsbesluit inkomstenbelasting 2001

Legal basis: Artikel 3.64 Wet inkomstenbelasting 2001 juncto artikel 12a, onderdeel b, Uitvoeringsbesluit inkomstenbelasting 2001. If the draft law Overige fiscale maatregelen 2008 is passed by the Upper House, the legal basis will change to artikel 3.54 Wet inkomstenbelasting 2001
   (1).

Artikel 3.64 Wet inkomstenbelasting 2001 juncto artikel 12a, onderdeel b, Uitvoeringsbesluit inkomstenbelasting 2001

Overige fiscale maatregelen 2008

artikel 3.54 Wet inkomstenbelasting 2001

1

Annual expenditure planned under the scheme or overall amount of individual aid granted to the company: The annual tax losses covered by the scheme amount to EUR 8,7 million

Maximum aid intensity: Under Article 6(2) of Regulation (EC) No 1857/2006, aid may be granted for up to 100 % of the costs incurred where a relocation consists of dismantling, removal and re-erection of existing facilities. Aid scheme XA 62/05 provides for aid to be granted for the relocation of farm buildings used for intensive livestock farming and located on sites designated restructuring areas under the Reconstructiewet concentratiegebieden (Law for the restructuring of areas of agricultural concentration). However, the basis for calculating compensation under that aid scheme does not take account of the tax implications for the farmers concerned of relocating the farm buildings. Farmers who wind up their business for tax purposes in order to relocate their farm are obliged to pay tax on the hidden reserves and similar assets of their (old) farm. For farmers, this is an expense that is directly and inextricably linked to the relocation of their holding. To be able to cover both the costs of the relocation and the tax payments, farmers have to borrow capital, which involves paying loan charges. This aid scheme therefore provides for a top-up to aid scheme XA 62/05. In conjunction with that aid scheme, aid will be granted for up to 100 % of the costs incurred, thereby complying with Article 6(2) of Regulation (EC) No 1857/2006

Reconstructiewet concentratiegebieden

Date of implementation: The scheme will be implemented after publication of a Decree on the entry into force of the Decree of 3 September 2007 amending the Uitvoeringsbesluit inkomstenbelasting 2001 (2001 Income Tax Implementing Decree), Stb. (Bulletin of Acts, Orders and Decrees) 2007, 328. That Decree will be prepared after publication of the aid scheme in the Official Journal of the European Union, as set out in Article 18(1) of Regulation (EC) No 1857/2006

Uitvoeringsbesluit inkomstenbelasting 2001

Stb

Official Journal of the European Union

Duration of scheme or individual aid award: This depends on when the provinces of Limburg, North Brabant, Utrecht, Gelderland and Overijssel open their aid schemes to applicants, but it will not extend beyond 31 December 2013

Objective of aid: As stated in the information provided on aid scheme XA 62/05, the aid relates to the relocation — in the public interest — of farm buildings used for intensive livestock farming. The objective of the aid scheme is to facilitate the relocation of livestock farms under the Reconstructiewet concentratiegebieden. The provinces of Limburg, North Brabant, Utrecht, Gelderland and Overijssel operate a number of aid schemes for such relocations (see aid scheme XA 62/05), but farmers who take advantage of those schemes and wind up their farm for tax purposes with a view to relocating incur extra costs. Those costs consist of borrowing capital and paying loan charges in order to cover the compulsory tax payments incurred for hidden reserves and similar assets as a result of winding up their business. Consequently, relocation is often unaffordable for those farmers, and livestock farms may, for example, remain at their old sites (e.g. near vulnerable natural areas). This aid scheme is intended to prevent those costs from arising. It is restricted to farmers who are beneficiaries of the aid schemes mentioned in aid scheme XA 62/05

Reconstructiewet concentratiegebieden

Economic sector(s) concerned: Livestock sector

Name and address of the granting authority:

| Ministerie van Landbouw, Natuur en Voedselkwaliteit |
| --- |
| Postbus 20501 |
| 2500 EK Den Haag |
| Nederland |

Ministerie van Landbouw, Natuur en Voedselkwaliteit

Postbus 20501

2500 EK Den Haag

Nederland

Website: http://www.minfin.nl/nl/actueel/kamerstukken_en_besluiten,2007/09/DB07-352.html

Other information: —

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(1)  Kamerstukken (Parliamentary Documents) I-2007/08, 31 206, No A, see:

1

Kamerstukken

http://www.eerstekamer.nl/9324000/1/j9vvgh5ihkk7kof/vhq6dh3ycvh1/f=y.pdf

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