# Commission Regulation (EU) No 1407/2013Show full title

Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the            Functioning of the European Union to de minimis aid (Text with EEA relevance)         

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# Commission Regulation (EU) No 1407/2013                     

# of 18 December 2013

# on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to *de minimis* aid                     

# (Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 108(4) thereof,

Having regard to Council Regulation (EC) No 994/98 of 7 May 1998 on the application of Articles 107 and 108 of the Treaty                           on the Functioning of the European Union to certain categories of horizontal State aid(1),                        

Having published a draft of this Regulation(2),                        

After consulting the Advisory Committee on State Aid,

Whereas:

(1)State funding meeting the criteria in Article 107(1) of the Treaty constitutes State aid and requires notification to the                              Commission by virtue of Article 108(3) of the Treaty. However, under Article 109 of the Treaty, the Council may determine                              categories of aid that are exempted from this notification requirement. In accordance with Article 108(4) of the Treaty the                              Commission may adopt regulations relating to those categories of State aid. By virtue of Regulation (EC) No 994/98 the Council                              decided, in accordance with Article 109 of the Treaty, that *de minimis* aid could constitute one such category. On that basis, *de minimis* aid, being aid granted to a single undertaking over a given period of time that does not exceed a certain fixed amount, is                              deemed not to meet all the criteria laid down in Article 107(1) of the Treaty and is therefore not subject to the notification                              procedure.

(2)The Commission has, in numerous decisions, clarified the notion of aid within the meaning of Article 107(1) of the Treaty.                              The Commission has also stated its policy with regard to a *de minimis* ceiling below which Article 107(1) of the Treaty can be considered not to apply, initially in its notice on the *de minimis* rule for State aid(3) and subsequently in Commission Regulations (EC) No 69/2001(4) and (EC) No 1998/2006(5). In the light of the experience gained in applying Regulation (EC) No 1998/2006, it is appropriate to revise some of the                              conditions laid down in that Regulation and to replace it.

(3)It is appropriate to maintain the ceiling of EUR 200 000 as the amount of *de minimis* aid that a single undertaking may receive per Member State over any period of three years. That ceiling remains necessary                              to ensure that any measure falling under this Regulation can be deemed not to have any effect on trade between Member States                              and not to distort or threaten to distort competition.

(4)For the purposes of the rules on competition laid down in the Treaty an undertaking is any entity engaged in an economic activity,                              regardless of its legal status and the way in which it is financed(6). The Court of Justice of the European Union has ruled that all entities which are controlled (on a legal or on a *de facto* basis) by the same entity should be considered as a single undertaking(7). For the sake of legal certainty and to reduce the administrative burden, this Regulation should provide an exhaustive list                              of clear criteria for determining when two or more enterprises within the same Member State are to be considered as a single                              undertaking. The Commission has selected from the well-established criteria for defining ‘linked enterprises’ in the definition                              of small or medium-sized enterprises (SMEs) in Commission Recommendation 2003/361/EC(8) and in Annex I to Commission Regulation (EC) No 800/2008(9) those criteria that are appropriate for the purposes of this Regulation. The criteria are already familiar to public authorities                              and should be applicable, given the scope of this Regulation, to both SMEs and large undertakings. Those criteria should ensure                              that a group of linked enterprises is considered as one single undertaking for the application of the *de minimis* rule, but that enterprises which have no relationship with each other except for the fact that each of them has a direct                              link to the same public body or bodies are not treated as being linked to each other. The specific situation of enterprises                              controlled by the same public body or bodies, which may have an independent power of decision, is therefore taken into account.

(5)In order to take account of the small average size of undertakings active in the road freight transport sector, it is appropriate                              to maintain the ceiling of EUR 100 000 for undertakings performing road freight transport for hire or reward. The provision                              of an integrated service where the actual transportation is only one element, such as removal services, postal or courier                              services or waste collection or processing services, should not be considered a transport service. In view of the overcapacity                              in the road freight transport sector and the objectives of transport policy as regards road congestion and freight transport,                              aid for the acquisition of road freight transport vehicles by undertakings performing road freight transport for hire or reward                              should be excluded from the scope of application of this Regulation. In view of the development of the road passenger transport                              sector, it is no longer appropriate to apply a lower ceiling to this sector.

(6)In view of the special rules which apply in the sectors of primary production of agricultural products, fishery and aquaculture                              and of the risk that amounts of aid below the ceiling laid down in this Regulation could nonetheless fulfil the criteria in                              Article 107(1) of the Treaty, this Regulation should not apply to those sectors.

(7)Considering the similarities between the processing and marketing of agricultural products and of non-agricultural products,                              this Regulation should apply to the processing and marketing of agricultural products, provided that certain conditions are                              met. Neither on-farm activities necessary for preparing a product for the first sale, such as harvesting, cutting and threshing                              of cereals, or packing of eggs, nor the first sale to resellers or processors should be considered as processing or marketing                              in this respect.

(8)The Court of Justice of the European Union has established that, once the Union has legislated for the establishment of a                              common organisation of the market in a given sector of agriculture, Member States are under an obligation to refrain from                              taking any measure which might undermine or create exceptions to it(10). For that reason, this Regulation should not apply to aid the amount of which is fixed on the basis of the price or quantity                              of products purchased or put on the market. Nor should it apply to support which is linked to an obligation to share the aid                              with primary producers.

(9)This Regulation should not apply to export aid or aid contingent upon the use of domestic over imported products. In particular,                              it should not apply to aid financing the establishment and operation of a distribution network in other Member States or in                              third countries. Aid towards the costs of participating in trade fairs, or of studies or consultancy services needed for the                              launch of a new or existing product on a new market in another Member State or a third country does not normally constitute                              export aid.

(10)The period of three years to be taken into account for the purposes of this Regulation should be assessed on a rolling basis                              so that, for each new grant of *de minimis* aid, the total amount of *de minimis* aid granted in the fiscal year concerned and during the previous two fiscal years needs to be taken into account.

(11)Where an undertaking is active in sectors excluded from the scope of this Regulation and is also active in other sectors or                              has other activities, this Regulation should apply to those other sectors or activities provided that the Member State concerned                              ensures, by appropriate means such as separation of activities or distinction of costs, that the activities in the excluded                              sectors do not benefit from the *de minimis* aid. The same principle should apply where an undertaking is active in sectors to which lower *de minimis* ceilings apply. If it cannot be ensured that the activities in sectors to which lower *de minimis* ceilings apply benefit from *de minimis* aid only up to those lower ceilings, the lowest ceiling should apply to all activities of the undertaking.

(12)This Regulation should lay down rules to ensure that it is not possible to circumvent maximum aid intensities laid down in                              specific regulations or Commission decisions. It should also provide for clear rules on cumulation that are easy to apply.

(13)This Regulation does not exclude the possibility that a measure might be considered not to be State aid within the meaning                              of Article 107(1) of the Treaty on grounds other than those set out in this Regulation, for instance because the measure complies                              with the market economy operator principle or because the measure does not involve a transfer of State resources. In particular,                              Union funding centrally managed by the Commission which is not directly or indirectly under the control of the Member State                              does not constitute State aid and should not be taken into account in determining whether the relevant ceiling is complied                              with.

(14)For the purposes of transparency, equal treatment and effective monitoring, this Regulation should apply only to *de minimis* aid for which it is possible to calculate precisely the gross grant equivalent *ex ante* without any need to undertake a risk assessment (‘transparent aid’). Such a precise calculation can, for instance, be made                              for grants, interest rate subsidies, capped tax exemptions or other instruments that provide for a cap ensuring that the relevant                              ceiling is not exceeded. Providing for a cap means that as long as the precise amount of aid is not or not yet known, the                              Member State has to assume that the amount equals the cap in order to ensure that several aid measures together do not exceed                              the ceiling set out in this Regulation and to apply the rules on cumulation.

(15)For the purposes of transparency, equal treatment and the correct application of the *de minimis* ceiling, all Member States should apply the same method of calculation. In order to facilitate such calculation, aid amounts                              not taking the form of a cash grant should be converted into their gross grant equivalent. Calculation of the gross grant                              equivalent of transparent types of aid other than grants and of aid payable in several instalments requires the use of market                              interest rates prevailing at the time such aid is granted. With a view to uniform, transparent and simple application of the                              State aid rules, the market rates applicable for the purposes of this Regulation should be the reference rates, as set out                              in the Communication from the Commission on the revision of the method for setting the reference and discount rates(11).

(16)Aid comprised in loans, including *de minimis* risk finance aid taking the form of loans, should be considered transparent *de minimis* aid if the gross grant equivalent has been calculated on the basis of market interest rates prevailing at the time the aid                              is granted. In order to simplify the treatment of small loans of short duration, this Regulation should provide for a clear                              rule that is easy to apply and takes into account both the amount of the loan and its duration. Based on the Commission’s                              experience, loans that are secured by collateral covering at least 50 % of the loan and that do not exceed either EUR 1 000                              000 and a duration of five years or EUR 500 000 and a duration of 10 years can be considered as having a gross grant equivalent                              not exceeding the de minimis ceiling. Given the difficulties linked to determining the gross grant equivalent of aid granted                              to undertakings that may not be able to repay the loan, this rule should not apply to such undertakings.

(17)Aid comprised in capital injections should not be considered as transparent *de minimis* aid, unless the total amount of the public injection does not exceed the *de minimis* ceiling. Aid comprised in risk finance measures taking the form of equity or quasi-equity investments, as referred to in                              the risk finance guidelines(12), should not be considered as transparent *de minimis* aid unless the measure concerned provides capital not exceeding the *de minimis* ceiling.

(18)Aid comprised in guarantees, including *de minimis* risk finance aid taking the form of guarantees, should be considered as transparent if the gross grant equivalent has been                              calculated on the basis of safe-harbour premiums laid down in a Commission notice for the type of undertaking concerned(13). In order to simplify the treatment of guarantees of short duration securing up to 80 % of a relatively small loan, this                              Regulation should provide for a clear rule that is easy to apply and takes into account both the amount of the underlying                              loan and the duration of the guarantee. This rule should not apply to guarantees on underlying transactions not constituting                              a loan, such as guarantees on equity transactions. Where the guarantee does not exceed 80 % of the underlying loan, the amount                              guaranteed does not exceed EUR 1 500 000 and the duration of the guarantee does not exceed five years the guarantee can be                              considered as having a gross grant equivalent not exceeding the de minimis ceiling. The same applies where the guarantee does                              not exceed 80 % of the underlying loan, the amount guaranteed does not exceed EUR 750 000 and the duration of the guarantee                              does not exceed 10 years. In addition, Member States can use a methodology to calculate the gross grant equivalent of guarantees                              which has been notified to the Commission under another Commission Regulation in the State aid area applicable at that time                              and which has been accepted by the Commission as being in line with the Guarantee Notice, or any successor notice, provided                              that the accepted methodology explicitly addresses the type of guarantee and the type of underlying transaction at stake in                              the context of the application of this Regulation. Given the difficulties linked to determining the gross grant equivalent                              of aid granted to undertakings that may not be able to repay the loan, this rule should not apply to such undertakings.

(19)Where a *de minimis* aid scheme is implemented through financial intermediaries, it should be ensured that the latter do not receive any State                              aid. This can be done, for example, by requiring financial intermediaries that benefit from a State guarantee to pay a market-conform                              premium or to fully pass on any advantage to the final beneficiaries, or by respecting the *de minimis* ceiling and other conditions of this Regulation also at the level of the intermediaries.

(20)Upon notification by a Member State, the Commission may examine whether a measure which does not consist of a grant, loan,                              guarantee, capital injection or risk finance measure taking the form of an equity or quasi-equity investment leads to a gross                              grant equivalent that does not exceed the *de minimis* ceiling and could therefore fall within the scope of this Regulation.

(21)The Commission has a duty to ensure that State aid rules are complied with and in accordance with the cooperation principle                              laid down in Article 4(3) of the Treaty on European Union, Member States should facilitate the fulfilment of this task by                              establishing the necessary tools in order to ensure that the total amount of *de minimis* aid granted to a single undertaking under the *de minimis* rule does not exceed the overall permissible ceiling. To that end, when granting *de minimis aid*, Member States should inform the undertaking concerned of the amount of *de minimis* aid granted and of its *de minimis* character and should make express reference to this Regulation. Member States should be required to monitor aid granted to                              ensure the relevant ceilings are not exceeded and the cumulation rules are complied with. To comply with that obligation,                              before granting such aid, the Member State concerned should obtain from the undertaking a declaration about other *de minimis* aid covered by this Regulation or by other *de minimis* regulations received during the fiscal year concerned and the previous two fiscal years. Alternatively it should be possible                              for Member States to set up a central register with complete information on *de minimis* aid granted and check that any new grant of aid does not exceed the relevant ceiling.

(22)Before granting any new *de minimis* aid each Member State should verify that the *de minimis* ceiling will not be exceeded in that Member State by the new *de minimis* aid and that the other conditions of this Regulation are complied with.

(23)Having regard to the Commission’s experience and in particular the frequency with which it is generally necessary to revise                              State aid policy, the period of application of this Regulation should be limited. If this Regulation expires without being                              extended, Member States should have an adjustment period of six months with regard to *de minimis* aid covered by this Regulation,

HAS ADOPTED THIS REGULATION:

## Article 1U.K.Scope

1.This Regulation applies to aid granted to undertakings in all sectors, with the exception of:                  

(a)aid granted to undertakings active in the fishery and aquaculture sector, as covered by Council Regulation (EC) No 104/2000(14);                  

(b)aid granted to undertakings active in the primary production of agricultural products;                  

(c)aid granted to undertakings active in the sector of processing and marketing of agricultural products, in the following cases:                  

where the amount of the aid is fixed on the basis of the price or quantity of such products purchased from primary producers                              or put on the market by the undertakings concerned;                           

where the aid is conditional on being partly or entirely passed on to primary producers;

(d)aid to export-related activities towards third countries or Member States, namely aid directly linked to the quantities exported,                        to the establishment and operation of a distribution network or to other current expenditure linked to the export activity;                  

(e)aid contingent upon the use of domestic over imported goods.                  

2.Where an undertaking is active in the sectors referred to in points (a), (b) or (c) of paragraph 1 and is also active in one                        or more of the sectors or has other activities falling within the scope of this Regulation, this Regulation shall apply to                        aid granted in respect of the latter sectors or activities, provided that the Member State concerned ensures, by appropriate                        means such as separation of activities or distinction of costs, that the activities in the sectors excluded from the scope                        of this Regulation do not benefit from the *de minimis* aid granted in accordance with this Regulation.                  

## Article 2U.K.Definitions

1.For the purposes of this Regulation the following definitions shall apply:                  

(a)‘agricultural products’ means products listed in Annex I to the Treaty, with the exception of fishery and aquaculture products                        covered by Regulation (EC) No 104/2000;                  

(b)‘processing of agricultural products’ means any operation on an agricultural product resulting in a product which is also                        an agricultural product, except on-farm activities necessary for preparing an animal or plant product for the first sale;                  

(c)‘marketing of agricultural products’ means holding or display with a view to sale, offering for sale, delivery or any other                        manner of placing on the market, except the first sale by a primary producer to resellers or processors and any activity preparing                        a product for such first sale; a sale by a primary producer to final consumers shall be considered as marketing if it takes                        place in separate premises reserved for that purpose.                  

2.‘Single undertaking’ includes, for the purposes of this Regulation, all enterprises having at least one of the following relationships                        with each other:                  

(a)one enterprise has a majority of the shareholders’ or members’ voting rights in another enterprise;                  

(b)one enterprise has the right to appoint or remove a majority of the members of the administrative, management or supervisory                        body of another enterprise;                  

(c)one enterprise has the right to exercise a dominant influence over another enterprise pursuant to a contract entered into                        with that enterprise or to a provision in its memorandum or articles of association;                  

(d)one enterprise, which is a shareholder in or member of another enterprise, controls alone, pursuant to an agreement with other                        shareholders in or members of that enterprise, a majority of shareholders’ or members’ voting rights in that enterprise.                  

Enterprises having any of the relationships referred to in points (a) to (d) of the first subparagraph through one or more                     other enterprises shall also be considered to be a single undertaking.                  

## Article 3U.K.*De minimis* aid

1.Aid measures shall be deemed not to meet all the criteria in Article 107(1) of the Treaty, and shall therefore be exempt from                        the notification requirement in Article 108(3) of the Treaty, if they fulfil the conditions laid down in this Regulation.                  

2.The total amount of *de minimis* aid granted per Member State to a single undertaking shall not exceed EUR 200 000 over any period of three fiscal years.                  

The total amount of *de minimis* aid granted per Member State to a single undertaking performing road freight transport for hire or reward shall not exceed                     EUR 100 000 over any period of three fiscal years. This *de minimis* aid shall not be used for the acquisition of road freight transport vehicles.                  

3.If an undertaking performs road freight transport for hire or reward and also carries out other activities to which the ceiling                        of EUR 200 000 applies, the ceiling of EUR 200 000 shall apply to the undertaking, provided that the Member State concerned                        ensures, by appropriate means such as separation of activities or distinction of costs, that the benefit to the road freight                        transport activity does not exceed EUR 100 000 and that no *de minimis* aid is used for the acquisition of road freight transport vehicles.                  

4.*De minimis* aid shall be deemed granted at the moment the legal right to receive the aid is conferred on the undertaking under the applicable                        national legal regime irrespective of the date of payment of the *de minimis aid* to the undertaking.                  

5.The ceilings laid down in paragraph 2 shall apply irrespective of the form of the *de minimis* aid or the objective pursued and regardless of whether the aid granted by the Member State is financed entirely or partly                        by resources of Union origin. The period of three fiscal years shall be determined by reference to the fiscal years used by                        the undertaking in the Member State concerned.                  

6.For the purposes of the ceilings laid down in paragraph 2, aid shall be expressed as a cash grant. All figures used shall                        be gross, that is, before any deduction of tax or other charge. Where aid is granted in a form other than a grant, the aid                        amount shall be the gross grant equivalent of the aid.                  

Aid payable in several instalments shall be discounted to its value at the moment it is granted. The interest rate to be used                     for discounting purposes shall be the discount rate applicable at the time the aid is granted.                  

7.Where the relevant ceiling laid down in paragraph 2 would be exceeded by the grant of new *de minimis* aid, none of that new aid may benefit from this Regulation.                  

8.In the case of mergers or acquisitions, all prior *de minimis* aid granted to any of the merging undertakings shall be taken into account in determining whether any new *de minimis* aid to the new or the acquiring undertaking exceeds the relevant ceiling. *De minimis* aid lawfully granted before the merger or acquisition shall remain lawful.                  

9.If one undertaking splits into two or more separate undertakings, *de minimis* aid granted prior to the split shall be allocated to the undertaking that benefited from it, which is in principle the undertaking                        taking over the activities for which the *de minimis* aid was used. If such an allocation is not possible, the *de minimis* aid shall be allocated proportionately on the basis of the book value of the equity capital of the new undertakings at the                        effective date of the split.                  

## Article 4U.K.Calculation of gross grant equivalent

1.This Regulation shall apply only to aid in respect of which it is possible to calculate precisely the gross grant equivalent                        of the aid *ex ante* without any need to undertake a risk assessment (‘transparent aid’).                  

2.Aid comprised in grants or interest rate subsidies shall be considered as transparent *de minimis* aid.                  

3.Aid comprised in loans shall be considered as transparent *de minimis* aid if:                  

(a)the beneficiary is not subject to collective insolvency proceedings nor fulfils the criteria under its domestic law for being                        placed in collective insolvency proceedings at the request of its creditors. In case of large undertakings, the beneficiary                        shall be in a situation comparable to a credit rating of at least B-; and                  

(b)the loan is secured by collateral covering at least 50 % of the loan and the loan amounts to either EUR 1 000 000 (or EUR                        500 000 for undertakings performing road freight transport) over five years or EUR 500 000 (or EUR 250 000 for undertakings                        performing road freight transport) over 10 years; if a loan is for less than those amounts and/or is granted for a period                        of less than five or 10 years respectively, the gross grant equivalent of that loan shall be calculated as a corresponding                        proportion of the relevant ceiling laid down in Article 3(2); or                  

(c)the gross grant equivalent has been calculated on the basis of the reference rate applicable at the time of the grant.                  

4.Aid comprised in capital injections shall only be considered as transparent *de minimis* aid if the total amount of the public injection does not exceed the *de minimis* ceiling.                  

5.Aid comprised in risk finance measures taking the form of equity or quasi-equity investments shall only be considered as transparent                        *de minimis* aid if the capital provided to a single undertaking does not exceed the *de minimis* ceiling.                  

6.Aid comprised in guarantees shall be treated as transparent *de minimis* aid if:                  

(a)the beneficiary is not subject to collective insolvency proceedings nor fulfils the criteria under its domestic law for being                        placed in collective insolvency proceedings at the request of its creditors. In case of large undertakings, the beneficiary                        shall be in a situation comparable to a credit rating of at least B-; and                  

(b)the guarantee does not exceed 80 % of the underlying loan and either the amount guaranteed is EUR 1 500 000 (or EUR 750 000                        for undertakings performing road freight transport) and the duration of the guarantee is five years or the amount guaranteed                        is EUR 750 000 (or EUR 375 000 for undertakings performing road freight transport) and the duration of the guarantee is 10                        years; if the amount guaranteed is lower than these amounts and/or the guarantee is for a period of less than five or 10 years                        respectively, the gross grant equivalent of that guarantee shall be calculated as a corresponding proportion of the relevant                        ceiling laid down in Article 3(2); or                  

(c)the gross grant equivalent has been calculated on the basis of safe-harbour premiums laid down in a Commission notice; or                  

(d)before implementation,                  

the methodology used to calculate the gross grant equivalent of the guarantee has been notified to the Commission under another                              Commission Regulation in the State aid area applicable at that time and accepted by the Commission as being in line with the                              Guarantee Notice, or any successor Notice; and                           

that methodology explicitly addresses the type of guarantee and the type of underlying transaction at stake in the context                              of the application of this Regulation.                           

7.Aid comprised in other instruments shall be considered as transparent *de minimis* aid if the instrument provides for a cap ensuring that the relevant ceiling is not exceeded.                  

## Article 5U.K.Cumulation

1.*De minimis* aid granted in accordance with this Regulation may be cumulated with *de minimis* aid granted in accordance with Commission Regulation (EU) No 360/2012(15) up to the ceiling laid down in that Regulation. It may be cumulated with *de minimis* aid granted in accordance with other *de minimis* regulations up to the relevant ceiling laid down in Article 3(2) of this Regulation.                  

2.*De minimis* aid shall not be cumulated with State aid in relation to the same eligible costs or with State aid for the same risk finance                        measure, if such cumulation would exceed the highest relevant aid intensity or aid amount fixed in the specific circumstances                        of each case by a block exemption regulation or a decision adopted by the Commission. *De minimis* aid which is not granted for or attributable to specific eligible costs may be cumulated with other State aid granted under                        a block exemption regulation or a decision adopted by the Commission.                  

## Article 6U.K.Monitoring

1.Where a Member State intends to grant *de minimis* aid in accordance with this Regulation to an undertaking, it shall inform that undertaking in writing of the prospective                        amount of the aid expressed as a gross grant equivalent and of its *de minimis* character, making express reference to this Regulation and citing its title and publication reference in the *Official Journal of the European Union*. Where *de minimis* aid is granted in accordance with this Regulation to different undertakings on the basis of a scheme and different amounts                        of individual aid are granted to those undertakings under that scheme, the Member State concerned may choose to fulfil that                        obligation by informing the undertakings of a fixed sum corresponding to the maximum aid amount to be granted under that scheme.                        In such case, the fixed sum shall be used for determining whether the relevant ceiling laid down in Article 3(2) is reached.                        Before granting the aid, the Member State shall obtain a declaration from the undertaking concerned, in written or electronic                        form, about any other *de minimis* aid received to which this Regulation or other *de minimis* regulations apply during the previous two fiscal years and the current fiscal year.                  

2.Where a Member State has set up a central register of *de minimis* aid containing complete information on all *de minimis* aid granted by any authority within that Member State, paragraph 1 shall cease to apply from the moment the register covers                        a period of three fiscal years.                  

3.A Member State shall grant new *de minimis* aid in accordance with this Regulation only after having checked that this will not raise the total amount of *de minimis* aid granted to the undertaking concerned to a level above the relevant ceiling laid down in Article 3(2) and that all the                        conditions laid down in this Regulation are complied with.                  

4.Member States shall record and compile all the information regarding the application of this Regulation. Such records shall                        contain all information necessary to demonstrate that the conditions of this Regulation have been complied with. Records regarding                        individual *de minimis* aid shall be maintained for 10 fiscal years from the date on which the aid was granted. Records regarding a *de minimis* aid scheme shall be maintained for 10 fiscal years from the date on which the last individual aid was granted under such                        a scheme.                  

5.On written request, the Member State concerned shall provide the Commission, within a period of 20 working days or such longer                        period as may be fixed in the request, with all the information that the Commission considers necessary for assessing whether                        the conditions of this Regulation have been complied with, and in particular the total amount of *de minimis* aid within the meaning of this Regulation and of other *de minimis* regulations received by any undertaking.                  

## Article 7U.K.Transitional provisions

1.This Regulation shall apply to aid granted before its entry into force if the aid fulfils all the conditions laid down in                        this Regulation. Any aid which does not fulfil those conditions will be assessed by the Commission in accordance with the                        relevant frameworks, guidelines, communications and notices.                  

2.Any individual *de minimis* aid which was granted between 2 February 2001 and 30 June 2007 and fulfils the conditions of Regulation (EC) No 69/2001 shall                        be deemed not to meet all the criteria in Article 107(1) of the Treaty and shall therefore be exempt from the notification                        requirement in Article 108(3) of the Treaty.                  

3.Any individual *de minimis* aid granted between 1 January 2007 and 30 June 2014 and which fulfils the conditions of Regulation (EC) No 1998/2006 shall                        be deemed not to meet all the criteria in Article 107(1) of the Treaty and shall therefore be exempt from the notification                        requirement in Article 108(3) of the Treaty.                  

4.At the end of the period of validity of this Regulation, any *de minimis* aid scheme which fulfils the conditions of this Regulation shall remain covered by this Regulation for a further period of                        six months.                  

## Article 8U.K.Entry into force and period of application

This Regulation shall enter into force on 1 January 2014.

It shall apply until 31 December 2020.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 18 December 2013.

*For the Commission*                            

*The President*                            

José Manuel Barroso                            

1

OJ L 142, 14.5.1998, p. 1.                           

2

OJ C 229, 8.8.2013, p. 1.                           

3

Commission notice on the *de minimis* rule for State aid (OJ C 68, 6.3.1996, p. 9).                           

4

Commission Regulation (EC) No 69/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to *de minimis* aid (OJ L 10, 13.1.2001, p. 30).                           

5

Commission Regulation (EC) No 1998/2006 of 15 December 2006 on the application of Articles 87 and 88 of the Treaty to *de minimis* aid (OJ L 379, 28.12.2006, p. 5).                           

6

Case C-222/04 *Ministero dell’Economia e delle Finanze* v *Cassa di Risparmio di Firenze SpA et al*. [2006] ECR I-289.                           

7

Case C-382/99 *Netherlands* v *Commission* [2002] ECR I-5163.                           

8

Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises                              (OJ L 124, 20.5.2003, p. 36).                           

9

Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market                              in application of Articles 87 and 88 of the Treaty (OJ L 214, 9.8.2008, p. 3).                           

10

Case C-456/00 *France* v *Commission* [2002] ECR I-11949.                           

11

Communication from the Commission on the revision of the method for setting the reference and discount rates (OJ C 14, 19.1.2008, p. 6).                           

12

Community guidelines on state aid to promote risk capital investments in small and medium-sized enterprises (OJ C 194, 18.8.2006, p. 2).                           

13

For instance, Commission Notice on the application of Articles 87 and 88 of the EC Treaty to State aid in the form of guarantees                              (OJ C 155, 20.6.2008, p. 10).                           

14

Council Regulation (EC) No 104/2000 of 17 December 1999 on the common organisation of the markets in fishery and aquaculture                              products (OJ L 17, 21.1.2000, p. 22).                           

15

Commission Regulation (EU) No 360/2012 of 25 April 2012 on the application of Articles 107 and 108 of the Treaty on the Functioning                              of the European Union to *de minimis* aid granted to undertakings providing services of general economic interest (OJ L 114, 26.4.2012, p. 8).