# C_2008281EN.01001001.xml

| 5.11.2008 | EN | Official Journal of the European Union | C 281/10 |
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5.11.2008

EN

Official Journal of the European Union

C 281/10

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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 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 281/09)

Aid No: XA 433/07

Member State: Hungary

Region: Entire country

Title of aid scheme or name of company receiving an individual aid: Adóalap-kedvezmény, csökkentett adókulcs, adókedvezmény

Legal basis:

| — | 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, |
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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,

| — | a társasági adóról és az osztalékadóról szóló, 1996. évi LXXXI. törvény, |
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a társasági adóról és az osztalékadóról szóló, 1996. évi LXXXI. törvény,

| — | a személyi jövedelemadóról szóló, 1995. évi CXVII. törvény |
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a személyi jövedelemadóról szóló, 1995. évi CXVII. törvény

Annual expenditure planned under the scheme or overall amount of individual aid granted to the company: Planned annual expenditure: HUF 1 500 million

Maximum aid intensity: 40 % (maximum of EUR 400 000 over three tax years)

Date of implementation:

Duration of scheme or individual aid award:

Objective of aid: The aid is granted in application of Article 4 of Regulation (EC) No 1857/2006 in respect of the investment expenditure permitted thereunder, which is essentially that in pursuit of the following objectives:

reduction of production costs,

improvement and redeployment of production,

improvement in quality,

preservation and improvement of the natural environment, or the improvement of hygiene conditions or animal welfare standards.

The eligible expenses include the following:

the construction, acquisition or improvement of immovable property,

the purchase or lease-purchase of machinery and equipment, including computer software, up to the market value of the asset,

purchase of land other than land for construction purposes costing up to 10 % of the eligible expenses of the investment.

The following are not eligible for support:

agricultural holdings in difficulty,

objectives in contravention of any prohibitions or restrictions laid down in Council Regulations establishing common organisations of the market, even where such prohibitions and restrictions only refer to Community support,

purchase of drainage or irrigation equipment, unless such investment leads to a reduction of previous water use of at least 25 %,

the purchase of production rights or animals,

simple replacement investments (serving to maintain standards),

the manufacture of products which imitate or substitute for milk and milk products

Sector(s) concerned: Crop and livestock production sectors

Name and address of the granting authority:

| Pénzügyminisztérium |
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| József nádor tér 2–4. |
| H-1051 Budapest |

Pénzügyminisztérium

József nádor tér 2–4.

H-1051 Budapest

Website: www.magyarkozlony.hu

http://www.magyarkozlony.hu/nkonline/MKPDF/hiteles/mk07155.pdf

MÁHR András

MÁHR

State Secretary

State Secretary

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