2004R0794 — EN — 16.04.2009 — 005.001

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

Amended by:





Corrected by:









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COMMISSION REGULATION (EC) No 794/2004

of 21 april 2004

implementing Council Regulation (EC) No 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty







CHAPTER I

SUBJECT MATTER AND SCOPE

Article 1

Subject matter and scope

1. This Regulation sets out detailed provisions concerning the form, content and other details of notifications and annual reports referred to in Regulation (EC) No 659/1999. It also sets out provisions for the calculation of time limits in all procedures concerning State aid and of the interest rate for the recovery of unlawful aid.

2. This Regulation shall apply to aid in all sectors.







CHAPTER II

NOTIFICATIONS

Article 2

Notification forms

Without prejudice to Member States’ obligations to notify state aids in the coal sector under Commission Decision 2002/871/CE ( 3 ), notifications of new aid pursuant to Article 2(1) of Regulation (EC) No 659/1999, other than those referred to in Article 4(2), shall be made on the notification form set out in Part I of Annex I to this Regulation.

Supplementary information needed for the assessment of the measure in accordance with regulations, guidelines, frameworks and other texts applicable to State aid shall be provided on the supplementary information sheets set out in Part III of Annex I.

Whenever the relevant guidelines or frameworks are modified or replaced, the Commission shall adapt the corresponding forms and information sheets.

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Article 3

Transmission of notifications

1. The notification shall be transmitted to the Commission by means of the electronic validation carried out by the person designated by the Member State. Such validated notification shall be considered as sent by the Permanent Representative.

2. The Commission shall address its correspondence to the Permanent Representative of the Member State concerned, or to any other address designated by that Member State.

3. As from 1 July 2008, notifications shall be transmitted electronically via the web application State Aid Notification Interactive (SANI).

All correspondence in connection with a notification shall be transmitted electronically via the secured e-mail system Public Key Infrastructure (PKI).

4. In exceptional circumstances and upon the agreement of the Commission and the Member State concerned, an agreed communication channel other than those referred to in paragraph 3 may be used for submission of a notification or any correspondence in connection with a notification.

In the absence of such an agreement, any notification or correspondence in connection with a notification sent to the Commission by a Member State through a communication channel other than those referred to in paragraph 3 shall not be considered as submitted to the Commission.

5. Where the notification or correspondence in connection with a notification contains confidential information, the Member State concerned shall clearly identify such information and give reasons for its classification as confidential.

6. The Member States shall refer to the State aid identification number allocated to an aid scheme by the Commission in each grant of aid to a final beneficiary.

The first subparagraph shall not apply to aid granted through fiscal measures.

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Article 4

Simplified notification procedure for certain alterations to existing aid

1. For the purposes of Article 1(c) of Regulation (EC) No 659/1999, an alteration to existing aid shall mean any change, other than modifications of a purely formal or administrative nature which cannot affect the evaluation of the compatibility of the aid measure with the common market. However an increase in the original budget of an existing aid scheme by up to 20 % shall not be considered an alteration to existing aid.

2. The following alterations to existing aid shall be notified on the simplified notification form set out in Annex II:

(a) increases in the budget of an authorised aid scheme exceeding 20 %;

(b) prolongation of an existing authorised aid scheme by up to six years, with or without an increase in the budget;

(c) tightening of the criteria for the application of an authorised aid scheme, a reduction of aid intensity or a reduction of eligible expenses;

The Commission shall use its best endeavours to take a decision on any aid notified on the simplified notification form within a period of one month.

3. The simplified notification procedure shall not be used to notify alterations to aid schemes in respect of which Member States have not submitted annual reports in accordance with Article 5, 6, and 7, unless the annual reports for the years in which the aid has been granted are submitted at the same time as the notification.







CHAPTER III

ANNUAL REPORTS

Article 5

Form and content of annual reports

1. Without prejudice to the second and third subparagraphs of this Article and to any additional specific reporting requirements laid down in a conditional decision adopted pursuant to Article 7(4) of Regulation (EC) No 659/1999, or to the observance of any undertakings provided by the Member State concerned in connection with a decision to approve aid, Member States shall compile the annual reports on existing aid schemes referred to in Article 21(1) of Regulation (EC) No 659/1999 in respect of each whole or part calendar year during which the scheme applies in accordance with the standardised reporting format set out in Annex IIIA.

Annex IIIB sets out the format for annual reports on existing aid schemes relating to the production, processing and marketing of agricultural products listed in Annex I of the Treaty.

Annex IIIC sets out the format for annual reports on existing aid schemes for state aid relating to the production, processing or marketing of fisheries products listed in Annex I of the Treaty.

2. The Commission may ask Member States to provide additional data for selected topics, to be discussed in advance with Member States.

Article 6

Transmission and publication of annual reports

1. Each Member State shall transmit its annual reports to the Commission in electronic form no later than 30 June of the year following the year to which the report relates.

In justified cases Member States may submit estimates, provided that the actual figures are transmitted at the very latest with the following year’s data.

2. Each year the Commission shall publish a State aid synopsis containing a synthesis of the information contained in the annual reports submitted during the previous year.

Article 7

Status of annual reports

The transmission of annual reports shall not be considered to constitute compliance with the obligation to notify aid measures before they are put into effect pursuant to Article 88(3) of the Treaty, nor shall such transmission in any way prejudice the outcome of an investigation into allegedly unlawful aid in accordance with the procedure laid down in Chapter III of Regulation (EC) No 659/1999.







CHAPTER IV

TIME-LIMITS

Article 8

Calculation of time-limits

1. Time-limits provided for in Regulation (EC) No 659/1999 and in this Regulation or fixed by the Commission pursuant to Article 88 of the Treaty shall be calculated in accordance with Regulation (EEC, Euratom) No 1182/71, and the specific rules set out in paragraphs 2 to 5 of this Article. In case of conflict, the provisions of this regulation shall prevail.

2. Time limits shall be specified in months or in working days.

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3. With regard to timelimits for action by the Commission, the receipt of the notification or subsequent correspondence in accordance with Article 3(1) and Article 3(3) of this Regulation shall be the relevant event for the purpose of Article 3(1) of Regulation (EEC, Euratom) No 1182/71.

4. With regard to timelimits for action by Member States, the receipt of the relevant notification or correspondence from the Commission in accordance with Article 3(2) of this Regulation shall be the relevant event for the purposes of Article 3(1) of Regulation (EEC, Euratom) No 1182/71.

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5. With regard to the time-limit for the submission of comments following initiation of the formal investigation procedure referred to in Art. 6(1) of Regulation (EC) No 659/1999 by third parties and those Member States which are not directly concerned by the procedure, the publication of the notice of initiation in the Official Journal of the European Union shall be the relevant event for the purposes of Article 3(1) of Regulation (EEC, Euratom) No 1182/71.

6. Any request for the extension of a time-limit shall be duly substantiated, and shall be submitted in writing to the address designated by the party fixing the time-limit at least two working days before expiry.







CHAPTER V

INTEREST RATE FOR THE RECOVERY OF UNLAWFUL AID

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Article 9

Method for fixing the interest rate

1. Unless otherwise provided for in a specific decision, the interest rate to be used for recovering State aid granted in breach of Article 88(3) of the Treaty shall be an annual percentage rate which is fixed by the Commission in advance of each calendar year.

2. The interest rate shall be calculated by adding 100 basis points to the one-year money market rate. Where those rates are not available, the three-month money market rate will be used, or in the absence thereof, the yield on State bonds will be used.

3. In the absence of reliable money market or yield on stock bonds or equivalent data or in exceptional circumstances the Commission may, in close co-operation with the Member State(s) concerned, fix a recovery rate on the basis of a different method and on the basis of the information available to it.

4. The recovery rate will be revised once a year. The base rate will be calculated on the basis of the one-year money market recorded in September, October and November of the year in question. The rate thus calculated will apply throughout the following year.

5. In addition, to take account of significant and sudden variations, an update will be made each time the average rate, calculated over the three previous months, deviates more than 15 % from the rate in force. This new rate will enter into force on the first day of the second month following the months used for the calculation.

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Article 10

Publication

The Commission shall publish current and relevant historical State aid recovery interest rates in the Official Journal of the European Union and for information on the Internet.

Article 11

Method for applying interest

1. The interest rate to be applied shall be the rate applicable on the date on which unlawful aid was first put at the disposal of the beneficiary.

2. The interest rate shall be applied on a compound basis until the date of the recovery of the aid. The interest accruing in the previous year shall be subject to interest in each subsequent year.

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3. The interest rate referred to in paragraph 1 shall be applied throughout the whole period until the date of recovery. However, if more than one year has elapsed between the date on which the unlawful aid was first put at the disposal of the beneficiary and the date of the recovery of the aid, the interest rate shall be recalculated at yearly intervals, taking as a basis the rate in force at the time of recalculation.

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CHAPTER VI

FINAL PROVISIONS

Article 12

Review

The Commission shall in consultation with the Member States, review the application of this Regulation within four years after its entry into force.

Article 13

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Chapter II shall apply only to those notifications transmitted to the Commission more than five months after the entry into force of this Regulation.

Chapter III shall apply to annual reports covering aid granted from 1 January 2003 onwards.

Chapter IV shall apply to any time limit, which has been fixed but which has not yet expired on the date of entry into force of this Regulation.

Articles 9 and 11 shall apply in relation to any recovery decision notified after the date of entry into force of this Regulation.

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









ANNEX I

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PART III.10

SUPPLEMENTARY INFORMATION SHEET ON STATE AID FOR ENVIRONMENTAL PROTECTION

This supplementary information sheet must be used for the notification of any aid covered by the Community Guidelines on State aid for environmental protection (thereinafter the Environmental aid guidelines) ( 4 ). It must also be used for individual aid for environmental protection which does not fall under any block exemption or is subject to individual notification obligation as it exceeds the individual notification thresholds laid down in the block exemption.

1. Basic characteristics of the notified measure

Please fill in the relevant parts of the notification form corresponding to the character of the notified measure. Please find below a basic guidance.

(A) Please specify the type of aid and fill in the appropriate subsections of Section 3 (Compatibility of aid under Article 87(3)(c) of the EC Treaty) of this supplementary information sheet:  Aid for undertakings which go beyond Community standards or which increase the level of environmental protection in the absence of Community standards, fill in Section 3.1  Aid for the acquisition of new transport vehicles which go beyond Community standards or which increase the level of environmental protection in the absence of Community standards, fill in Section 3.1  Aid for SMEs for early adaptation to future Community standards, fill in Section 3.2  Aid for environmental studies, fill in Section 3.3  Aid for energy saving, fill in Section 3.4  Aid for renewable energy sources, fill in Section 3.5  Aid for the cogeneration, fill in Section 3.6  Aid for energy-efficient district heating, fill in Section 3.7  Aid for waste management, fill in Section 3.8  Aid for the remediation of contaminated sites, fill in Section 3.9  Aid for the relocation of undertakings, fill in Section 3.10  Aid involved in tradable permit schemes, fill in Section 3.11  Aid in the form of reductions of or exemptions from environmental taxes, fill in Section 6. Furthermore, please fill in: Section 4 (Incentive effect and necessity of aid), Section 7 (Criteria triggering a detailed assessment), Section 8 (Additional information for detailed assessment) ( 5 ), and Section 10 (Reporting and monitoring).

(B) Please explain the main characteristics (objective, likely effects of the aid, aid instrument, aid intensity, beneficiaries, budget etc.) of the notified measure.

(C) Can the aid be combined with other aid?



 yes  no If yes, fill in Section 9 (Cumulation) of this supplementary information sheet.

(D) Is the aid granted in order to promote the execution of an important project of common European interest?



 yes  no If yes, please fill in Section 5 (Compatibility of aid under Article 87(3)(b) of the EC Treaty) of this supplementary information sheet.

(E) In case the notified individual aid is based on an approved scheme, please provide details concerning that scheme (case number, title of the scheme, date of Commission approval): … …

(F) Please confirm that if the aid/bonus for small enterprises is granted, the beneficiaries comply with the definition for small enterprises as defined by the Community legislation:  yes

(G) Please confirm that if the aid/bonus for medium enterprises is granted, the beneficiaries comply with the definition for medium enterprises as defined by the Community legislation:  yes

(H) If applicable, please indicate the exchange rate which has been used for the purposes of the notification: … …

(I) Please number all documents provided by the Member States as annexes to the notification form and indicate the document numbers in the relevant parts of this supplementary information sheet.

2. Objective of the aid

(A) In the light of the objectives of common interest addressed by the Environmental aid guidelines (Section 1.2) please indicate the environmental objectives pursued by the notified measure. Please give a detailed description of each distinct type of aid to be granted under the notified measure: … …

(B) If the notified measure has already been applied in the past please indicate its results in terms of environmental protection (please indicate the relevant case number and date of Commission approval and, if possible, attach national evaluation reports on the measure): … …

(C) If the measure is new, please indicate the expected results and the period over which they will be achieved: … …

3. Compatibility of aid under Article 87(3)(c) of the EC Treaty

If there are several beneficiaries involved in the project notified as individual aid, please provide the information below for each of them.

3.1. Aid for undertakings which go beyond Community standards or which increase the level of environmental protection in the absence of Community standards ( 6 )

3.1.1. Nature of the supported investments, applicable standards

(A) Please specify if the aid is granted for:  investments enabling the beneficiary to increase the level of environmental protection resulting from its activities by improving on the applicable Community standards ( 7 ), irrespective of the presence of mandatory national standards that are more stringent than the Community standard; or  investments enabling the beneficiary to increase the level of environmental protection resulting from its activities in the absence of Community standards.

(B) Please provide details, including, where applicable, information on the relevant Community standards: … …

(C) If the aid is granted for reaching the national standard exceeding the Community standards, please indicate the applicable national standards and attach a copy: … …

3.1.2. Aid intensities and bonuses

In the case of aid schemes, the aid intensity must be calculated for each beneficiary of aid.

(A) What is the maximum aid intensity applicable to the notified measure ( 8 )? …

(B) Is the aid granted in a genuinely competitive bidding process ( 9 )?



 yes  no If yes, please provide details of the competitive process and attach a copy of the tender notice or its draft: … …

(C) Bonuses: Do the supported projects benefit from a bonus?



 yes  no If yes, please specify below. — Is an SME bonus applied under the notified measure? —



 yes  no If yes, please specify the level of bonus applicable ( 10 ): … — Is the bonus for eco-innovation ( 11 ) applied under the notified measure? —



 yes  no If yes, please describe how the following conditions are fulfilled:  the eco-innovation asset or project is new or substantially improved compared to the state of the art in its industry in the Community;  the expected environmental benefit is significantly higher than the improvement resulting form the general evolution of the state of the art in comparable activities;  the innovative character of these assets or projects involves a clear degree of risk, in technological, market or financial terms, which is higher that the risk generally associated with comparable non-innovative assets or projects. Please provide details demonstrating the compliance with the abovementioned conditions: … … Specify the level of bonus applicable ( 12 ): …

(D) In case of an aid scheme, specify the total aid intensity of the projects supported under the notified scheme (taking into account the bonuses) (%): …

3.1.3. Eligible costs ( 13 )

(A) Please confirm that the eligible costs are limited to the extra investment costs necessary to achieve a higher level of environmental protection than required by the Community standards:  yes

(B) Please further confirm that:  the precise environmental protection related cost constitutes the eligible costs, if the cost of investing in environmental protection can be easily identified; or  the extra investment costs are established by comparing the investment with the counterfactual situation in the absence of aid, i.e. the reference investment ( 14 ); and  the eligible costs are calculated net of any operating benefits and operating costs related to the extra investment for environmental protection and arising during the first five years of the life of the investment concerned.

(C) What form do the eligible costs take?  investments in tangible assets;  investments in intangible assets.

(D) In case of investments in tangible assets please indicate the form(s) of investments concerned:  investments in land which are strictly necessary in order to meet environmental objectives;  investments in buildings intended to reduce or eliminate pollution and nuisances;  investments in plant and equipment intended to reduce or eliminate pollution and nuisances;  investments to adapt production methods with a view to protecting the environment.

(E) In case of investments in intangible assets (technology transfer through the acquisition of operating licenses or of patented and non-patented know how) please confirm that any such intangible asset satisfies the following conditions:  it is regarded as a depreciable asset;  it is purchased on market terms, from an undertaking from which the acquirer has no power of direct or indirect control,  it is included in the assets of the undertaking, and remains in the establishment of the recipient of the aid and is used there for at least five years ( 15 ). Furthermore, please confirm that if the intangible asset is sold during those five years:  the yield from the sale will be deducted from the eligible costs; and  all or part of the amount of aid will, where appropriate, be reimbursed.

(F) In case of investments aiming at obtaining a level of environmental protection higher than Community standards, please confirm the relevant statements:  if the undertaking is adapting to national standards adopted in the absence of Community standards, the eligible costs consist of the additional investment costs necessary to achieve the level of environmental protection required by the national standards;  if the undertaking is adapting to or goes beyond national standards which are more stringent than the relevant Community standards or goes beyond Community standards, the eligible costs consist of the additional investment costs necessary to achieve a level of environmental protection higher than the level required by the Community standards ( 16 );  if no standards exist, the eligible costs consist of the investment costs necessary to achieve a higher level of environmental protection than that which the undertaking or undertakings in question would achieve in the absence of any environmental aid;

(G) For aid schemes, please provide a detailed calculation methodology, by reference to the counterfactual situation, which will be applied to all individual aid grants based on the notified scheme, and provide the relevant evidence: … … … For individual aid measures, please provide a detailed calculation of the eligible costs of the notified investment project, by reference to the counterfactual situation, and provide relevant evidence: … … … … …

3.1.4. Specific rules on aid for the acquisition of new transport vehicles which go beyond Community standards or which increase the level of environmental protection in the absence of Community standards ( 17 )

In the case of aid for the acquisition of new transport vehicles which go beyond Community standards or which increase the level of environmental protection in the absence of Community standards, in addition to sections 3.1.-3.1.3:

(A) Please confirm that new transport vehicles for road, railway, inland waterway and maritime transport complying with adopted Community standards have been acquired before their entry into force and that the Community standards, once mandatory, do not apply retroactively to already purchased vehicles.  yes Please provide details: … …

(B) For retrofitting operations with an environmental protection objective in the transport sector, please confirm that:  the existing means of transport are upgraded to environmental standards that were not yet in force at the date of the entry into operation of those means of transport; or  the means of transport are not subject to any environmental standards.

3.2. Aid for early adaptation to future Community standards ( 18 )

3.2.1. Basic conditions

(A) Please confirm that the investment is implemented and finalised at least one year before the entry into force of the standard.



 yes  no If yes, in the case of aid schemes, please provide details on how compliance with this condition is ensured: … … If yes, in the case of individual aid please provide details and relevant evidence: … …

(B) Please provide details of the relevant Community standards, including the dates relevant for ensuring compliance with condition (A): … …

3.2.2. Aid intensities

What is the basic aid intensity applicable to the notified measure?

— for small enterprises ( 19 ): …;

— for medium-sized enterprises ( 20 ): …

— for large enterprises ( 21 ): …

3.2.3. Eligible costs

(A) Please confirm that the eligible costs are limited to the extra investment costs necessary to achieve the level of environmental protection required by the Community standard compared to the existing level of environmental protection required prior to the entry into force of this standard:  yes

(B) Please further confirm that:  the precise environmental protection related cost constitutes the eligible costs, if the cost of investing in environmental protection can be easily identified; or  the extra investment costs are established by comparing the investment with the counterfactual situation in the absence of aid, i.e. the reference investment ( 22 ); and  eligible costs are calculated net of any operating benefits and operating costs related to the extra investment for environmental protection and arising during the first five years of the life of the investment concerned.

(C) What form do the eligible costs take?  investments in tangible assets  investments in intangible assets

(D) In case of investments in tangible assets please indicate the form(s) of investments concerned:  investments in land which are strictly necessary in order to meet environmental objectives;  investments in buildings intended to reduce or eliminate pollution and nuisances;  investments in plant and equipment intended to reduce or eliminate pollution and nuisances;  investments to adapt production methods with a view to protecting the environment.

(E) In case of investments in intangible assets (technology transfer through the acquisition of operating licenses or of patented and non-patented know how) please confirm that any such intangible asset satisfies the following conditions:  it is regarded as a depreciable asset;  it is purchased on market terms, from an undertaking from which the acquirer has no power of direct or indirect control,  it is included in the assets of the undertaking, and remains in the establishment of the recipient of the aid and is used there for at least five years ( 23 ). Furthermore, please confirm that if the intangible asset is sold during those five years:  the yield from the sale will be deducted from the eligible costs; and  all or part of the amount of aid will, where appropriate, be reimbursed.

(F) For aid schemes, please provide a detailed calculation methodology, by reference to the counterfactual situation, which will be applied to all individual aid grants based on the notified scheme, and provide the relevant evidence: … … … … … For individual aid measures, please provide a detailed calculation of the eligible costs of the notified investment project, by reference to the counterfactual situation, and provide relevant evidence: … … … … …

3.3. Aid for environmental studies ( 24 )

3.3.1. Studies directly linked to investments aiming at achieving standards which go beyond Community standards, or increase the level of environmental protection in the absence of Community standards

(A) Please confirm if the aid is granted for studies directly linked to investments for the purposes of achieving standards which go beyond Community standards, or increase the level of environmental protection in the absence of Community standards.



 yes  no If yes, please specify which of the following purposes the investment serves:  it enables the beneficiary to increase the level of environmental protection resulting from its activities by improving on the applicable Community standards, irrespective of the presence of mandatory national standards that are more stringent than the Community standard; or  it enables the beneficiary to increase the level of environmental protection resulting from its activities in the absence of Community standards.

(B) Please provide details, including, where applicable, the information on the relevant Community standards: … …

(C) If the aid is granted for studies directly linked to investments aiming at reaching national standards which go beyond Community standards, please indicate the applicable national standards and attach a copy: … …

(D) Please describe the types of studies that will be supported: … … … … …

3.3.2. Studies directly linked to investments for the purposes of achieving energy saving

Please confirm that the aid is granted for studies directly linked to investments for the purposes of achieving energy saving.







 yes  no

If yes, please provide evidence on how the purpose of the relevant investment complies with the definition of energy savings as laid down in point 70(2) of the Environmental aid guidelines:

…

…

3.3.3. Studies directly linked to investments of producing renewable energy

(A) Please confirm if the aid is granted for studies directly linked to investments for the purposes of producing renewable energy.



 yes  no If yes, please provide evidence on how the purpose of the relevant investment complies with the definition of production from renewable energy sources, as laid down in point 70(5) and (9) of the Environmental aid guidelines: … …

(B) Please specify the type(s) of renewable energy sources which are intended to be supported under the investment linked to the environmental study and provide details: … …

3.3.4. Aid intensities and bonuses

(A) What is the maximum aid intensity applicable to the notified measure ( 25 )? …

(B) Is an SME bonus applied under the notified measure?



 yes  no If yes please specify the level of bonus applicable ( 26 ): …

3.4. Aid for energy saving ( 27 )

3.4.1. Basic conditions

(A) Please confirm that the notified measure complies with the definition of energy savings in point 70(2) of the Environmental aid guidelines.  yes

(B) Please specify the type(s) of the supported measures leading to energy saving, as well as the level of energy saving to be attained, and provide details: … …

3.4.2. Investment aid

3.4.2.1. Aid intensities and bonuses

(A) What is the basic aid intensity applicable to the notified measure ( 28 ): …

(B) Bonuses: — Is an SME bonus applied under the notified measure? —



 yes  no If yes, please specify the level of bonus applicable ( 29 ): …

(C) Is the aid granted in a genuinely competitive bidding process ( 30 )?



 yes  no If yes, please provide details regarding the competitive process and attach a copy of the tender notice or its draft: …

(D) In case of an aid scheme, specify the total aid intensity of the projects supported under the notified scheme (taking into account the bonuses) (%): … …

3.4.2.2. Eligible costs ( 31 )

(A) As regards the calculation of the eligible costs, please confirm that the eligible costs are limited to the extra investment costs necessary to achieve energy savings beyond the level required by the Community standards:  yes

(B) Please further clarify whether:  the precise energy saving related cost constitutes the eligible costs, in case the costs of investing in energy saving can be easily identified; or  the part of the investment directly related to energy saving is established by comparing the investment with the counterfactual situation in the absence of aid, i.e. the reference investment ( 32 ); and  eligible costs are calculated net of any operating benefits and operating costs related to the extra investment for energy saving and arising during the first three years of the life of this investment in the case of SMEs, the first four years in the case of large undertakings that are not part of the EU CO2 Emission Trading System and the first five years in the case of large undertakings that are part of the EU CO2 Emission Trading System ( 33 ).

(C) In the case of investment aid for achieving a level of energy saving higher than Community standards, please confirm which one of the following statements is applicable:  if the undertaking is adapting to national standards adopted in the absence of Community standards, the eligible costs consist of the additional investment costs necessary to achieve the level of environmental protection required by the national standards;  if the undertaking is adapting to or goes beyond national standards which are more stringent than the relevant Community standards or goes beyond Community standards, the eligible costs consist of the additional investment costs necessary to achieve a level of environmental protection higher than the level required by the Community standards ( 34 );  if no standards exist, the eligible costs consist of the investment costs necessary to achieve a higher level of environmental protection than that which the undertaking or undertakings in question would achieve in the absence of any environmental aid;

(D) What form do the eligible costs take?  investments in tangible assets;  investments in intangible assets.

(E) In the case of investments in tangible assets please indicate the form(s) of investments concerned:  investments in land which are strictly necessary in order to meet environmental objectives;  investments in buildings intended to reduce or eliminate pollution and nuisances;  investments in plant and equipment intended to reduce or eliminate pollution and nuisances;  investments to adapt production methods with a view to protecting the environment.

(F) In the case of investments in intangible assets (technology transfer through the acquisition of operating licenses or of patented and non-patented know how) please confirm that any such intangible asset satisfies the following conditions:  it is regarded as a depreciable asset;  it is purchased on market terms, from an undertaking from which the acquirer has no power of direct or indirect control,  it is included in the assets of the undertaking, and remains in the establishment of the recipient of the aid and is used there for at least five years ( 35 ). Furthermore, please confirm that if the intangible asset is sold during those five years:  the yield from the sale will be deducted from the eligible costs; and  all or part of the aid amount will be, where appropriate, reimbursed.

(G) For aid schemes, please provide a detailed calculation methodology, by reference to the counterfactual situation ( 36 ), which will be applied to all individual aid grants based on the notified scheme, and provide the relevant evidence: … … … … … If the notification concerns an individual aid measure, please provide a detailed calculation of the eligible costs of the notified investment project, by reference to the counterfactual situation, and provide relevant evidence: … … … … …

3.4.3. Operating aid

(A) Please provide information/calculations demonstrating that the aid is limited to compensating for net extra production costs resulting from the investment taking account of benefits resulting from energy saving ( 37 ): … …

(B) What is the duration of the operating aid measure ( 38 )? …

(C) Is the aid degressive?



 yes  no What is the aid intensity of the: — degressive aid (please indicate the degressive rates for each year) ( 39 ): …; — non-degressive aid ( 40 ): …

3.5. Aid for renewable energy sources ( 41 )

3.5.1. Basic conditions

(A) Please confirm that the aid is granted exclusively for the promotion of renewable energy sources as defined by the Environmental aid guidelines ( 42 ).



 yes  no

(B) In the case of biofuel promotion, please confirm that the aid is granted exclusively for the promotion of sustainable biofuels within the meaning of those guidelines.



 yes  no

(C) Please specify the type(s) of renewable energy sources ( 43 ) supported under the notified measure and provide details: … …

3.5.2. Investment aid

3.5.2.1. Aid intensities and bonuses

(A) What is the basic aid intensity applicable to each renewable energy source supported by the notified measure ( 44 ): …

(B) Is an SME bonus applied under the notified measure?



 yes  no If yes, please specify the level of bonus applicable ( 45 ): …

(C) Is the aid granted in a genuinely competitive bidding process ( 46 )?



 yes  no If yes, please provide details of the competitive process and attach a copy of the tender notice or its draft: …

(D) In the case of an aid scheme, specify the total aid intensity of the projects supported under the notified scheme (taking into account the bonuses) (%): … …

3.5.2.2. Eligible costs ( 47 )

(A) Please confirm that the eligible costs are limited to the extra investment costs borne by the beneficiary compared with a conventional power plant or with a conventional heating system with the same capacity in terms of the effective production of energy;  yes

(B) Please further confirm that:  the precise renewable energy related cost constitutes the eligible costs, in case the cost of investing renewable energy can be easily identified; or  the extra investment costs are established by comparing the investment with the counterfactual situation in the absence of aid, i.e. the reference investment ( 48 ); and  eligible costs are calculated net of any operating benefits and costs related to the extra investment for renewable sources of energy and arising during the first five years of the life of the investment concerned.

(C) What form do the eligible costs take?  investments in tangible assets;  investments in intangible assets.

(D) In the case of investments in tangible assets, please indicate the form(s) of investments concerned:  investments in land which are strictly necessary in order to meet environmental objectives;  investments in buildings intended to reduce or eliminate pollution and nuisances;  investments in plant and equipment intended to reduce or eliminate pollution and nuisances;  investments to adapt production methods with a view to protecting the environment.

(E) In the case of investments in intangible assets (technology transfer through the acquisition of operating licenses or of patented and non-patented know how) please confirm that any such intangible asset satisfies the following conditions:  it is regarded as a depreciable asset;  it is purchased on market terms, from an undertaking from which the acquirer has not power of direct or indirect control;  it is included in the assets of the undertaking, and remains in the establishment of the recipient of the aid and is used there for at least five years ( 49 ). Furthermore, please confirm that if the intangible asset is sold during those five years:  the yield from the sale will be deducted from the eligible costs; and  all or part of the aid amount will be, where appropriate, reimbursed.

(F) For aid schemes, please provide a detailed calculation methodology, by reference to the counterfactual situation, which will be applied to all individual aid grants based on the notified scheme, and provide the relevant evidence: … … … … … For individual aid measures, please provide a detailed calculation of the eligible costs of the notified investment project, by reference to the counterfactual situation, and provide relevant evidence: … … … … …

3.5.3. Operating aid

Following the choice of the operating aid assessment option ( 50 ), please fill in the relevant part of the section below.

3.5.3.1. Option 1

(A) Please provide for the duration of the notified measure the following information demonstrating that the operating aid is granted in order to cover the difference between the cost of producing energy from renewable sources and the market price of the form of energy concerned: — detailed analysis of the cost of producing energy from each of the relevant renewable sources ( 51 ): — … — … — detailed analysis of the market price of the form of energy concerned: — … — …

(B) Please demonstrate that the aid will be granted only until the plant has been fully depreciated according to normal accounting rules ( 52 ) and provide a detailed analysis of the depreciation of each type ( 53 ) of the investments for environmental protection: … … For aid schemes, please specify how the compliance with this condition will be ensured: … … For individual aid, please provide a detailed analysis demonstrating that this condition is fulfilled: … …

(C) When determining the amount of operating aid, please demonstrate how any investment aid granted to the undertaking in question in respect of a new plant is deducted from production costs: … …

(D) Does the aid also cover a normal return on capital?



 yes  no If yes, please provide details and the information/calculations showing the rate of the normal return and give reasons why the chosen rate is appropriate: … …

(E) For aid for the production of renewable energy from biomass, where the operating aid would exceed the amount of investment, please provide data/evidence (based on calculation examples for aid schemes or detailed calculation for individual aid) demonstrating that the aggregate costs borne by the undertakings after plant depreciation are still higher than the market prices of the energy: … …

(F) Please specify the precise support mechanisms (taking into account the requirements described above) and, in particular, the methods of calculating the amount of aid: — for aid schemes based on a (theoretical) example of an eligible project: — … — … Furthermore, please confirm that the calculation methodology described above will be applied to all individual aid grants based on the notified aid scheme:  yes — for individual aid please provide a detailed calculation of the aid amount (taking into account the requirements described above): — … — …

(G) What is the duration of the notified measure? … … It is the practice of the Commission to limit its authorisation to 10 years. If yes, could you please undertake to re-notify the measure within a period of 10 years?



 yes  no

3.5.3.2. Option 2

(A) Please provide a detailed description of the green certificate or tender system (including, inter alia, the information on the level of discretionary powers, the role of the administrator, the price determination mechanism, the financing mechanism, the penalty mechanism and re-distribution mechanism): … …

(B) What is the duration of the notified measure ( 54 )? … …

(C) Please provide data/calculations showing that the aid is essential to ensure the viability of the renewable energy sources: … …

(D) Please provide data/calculations showing that the aid does not in the aggregate result in overcompensation for renewable energy: … …

(E) Please provide information/calculations showing that the aid does not dissuade renewable energy producers from becoming more competitive: … …

3.5.3.3. Option 3 ( 55 )

(A) What is the duration of the operating aid measure ( 56 )? …

(B) Please provide for the duration of the notified measure the following information demonstrating that the operating aid is granted to compensate for the difference between the cost of producing energy from renewable sources and the market price of the form of energy concerned: — detailed analysis of the cost of producing energy from each of the relevant renewable sources ( 57 ): — … — … — detailed analysis of the market price of the form of energy concerned: — … — …

(C) Is the aid degressive?



 yes  no What is the aid intensity of the: — degressive aid (please indicate the degressive rates for each year) ( 58 ): — …; — non-degressive aid ( 59 ): …

3.6. Aid for cogeneration ( 60 )

3.6.1. Basic conditions

Please confirm that the aid for cogeneration is granted exclusively to cogeneration units satisfying the definition of high efficiency cogeneration as set out in point 70(11) of the Environmental aid guidelines:







 yes  no

3.6.2. Investment aid

Please confirm that:

 the new cogeneration unit will overall make primary energy savings compared to separate production as defined by Directive 2004/8/EC and Commission Decision 2007/74/EC.

 the improvement of an existing cogeneration unit or conversion of an existing power generation unit into a cogeneration unit will result in primary energy savings compared to the original situation.

Please provide details and evidence demonstrating the compliance with the above mentioned conditions:

…

…

3.6.2.1. Aid intensities and bonuses

(A) What is the basic aid intensity applicable to the notified measure ( 61 )? …

(B) Bonuses: — Is an SME bonus applied under the notified measure? —



 yes  no If yes, please specify the level of bonus applicable ( 62 ): …

(C) Is the aid granted in a genuinely competitive bidding process ( 63 )?



 yes  no If yes, please provide details of the competitive process and attach a copy of the tender notice or its draft: …

(D) In case of an aid scheme, specify the total aid intensity of the projects supported under the notified scheme (taking into account the bonuses) (%): … …

3.6.2.2. Eligible costs ( 64 )

(A) Please confirm that the eligible costs are limited to the extra investment costs necessary to realise a high efficiency cogeneration plant:  yes

(B) Please further confirm that:  the precise cogeneration related cost constitutes the eligible costs, if the cost of investing in cogeneration can be easily defined; or  the extra investment costs directly related to cogeneration are established by comparing the investment with the counterfactual situation in the absence of aid, i.e. the reference investment ( 65 ); and  eligible costs are calculated net of any operating benefits and operating costs related to the extra investment and arising during the first five years of the life of the investment concerned.

(C) What form do the eligible costs take?  investments in tangible assets;  investments in intangible assets.

(D) In the case of investments in tangible assets, please indicate the form(s) of investments concerned:  investments in land which are strictly necessary in order to meet environmental objectives;  investments in buildings intended to reduce or eliminate pollution and nuisances;  investments in plant and equipment intended to reduce or eliminate pollution and nuisances;  investments to adapt production methods with a view to protecting the environment.

(E) In the case of investments in intangible assets (technology transfer through the acquisition of operating licenses or of patented and non-patented know how) please confirm that any such intangible asset satisfies the following conditions:  it is regarded as a depreciable asset;  it is purchased on market terms, from an undertaking from which the acquirer has not power of direct or indirect control,  it is included in the assets of the undertaking, and remains in the establishment of the recipient of the aid and is used there for at least five years ( 66 ). Furthermore, please confirm that if the intangible asset is sold during those five years:  the yield from the sale will be deducted from the eligible costs; and  all or part of the aid amount will be, where appropriate, reimbursed.

(F) For aid schemes, please provide a detailed calculation methodology, by reference to the counterfactual situation, which will be applied to all individual aid grants based on the notified scheme, and provide the relevant evidence: … … … … … For individual aid measures, please provide a detailed calculation of the eligible costs of the notified investment project, by reference to the counterfactual situation, and provide relevant evidence: … … … … …

3.6.3. Operating aid

(A) Please confirm that the existing cogeneration unit satisfies both the definition of high-efficiency cogeneration set out in point 70(11) of the Environmental aid guidelines and the requirement that there are overall primary savings compared to separate production as defined by Directive 2004/8/EC and Decision 2007/74/EC:  yes

(B) Please confirm further that the operating aid for high efficiency cogeneration is granted exclusively to:  undertakings distributing electric power and heat to the public, where the costs of producing such electric power or heat exceed its market price ( 67 );  for the industrial use of the combined production of electric power and heat where it can be shown that the production cost of one unit of energy using that technique exceeds the market price of one unit of conventional energy ( 68 ). Please provide details and evidence that the relevant condition(s) is/are complied with: … …

3.6.3.1. Option 1

(A) Please provide the following information demonstrating that the operating aid is granted in order to cover the difference between the cost of producing energy in cogeneration units and the market price of the form of energy concerned: — detailed analysis of the cost of producing energy in cogeneration units ( 69 ): — … — … — detailed analysis of the market price of the form of energy concerned: — … — …

(B) Please demonstrate that the aid will be granted only until the plant has been fully depreciated according to normal accounting rules ( 70 ) and provide a detailed analysis of the depreciation of each type of the investments for environmental protection: … … For aid schemes, please specify how the compliance with this condition will be ensured: … … For individual aid, please provide a detailed analysis demonstrating that this condition is fulfilled: … …

(C) When determining the amount of operating aid, please demonstrate how any investment aid granted to the undertaking in question in respect of a new plant is deducted from production costs: … …

(D) Does the aid also cover a normal return on capital?



 yes  no If yes, please provide details and information/calculations showing the rate of normal return and give reasons why the chosen rate is appropriate: … …

(E) For aid supporting biomass-based CHP units, if the operating aid would exceed the amount of investment, please provide data/evidence (based on calculation examples for aid schemes or detailed calculation for individual aid) demonstrating that the aggregate costs borne by the undertakings after plant depreciation are still higher than the market prices of the energy: … …

(F) Please specify the precise support mechanisms (taking into account the requirements described above) and in particular the methods of calculating the amount of aid: — for aid schemes based on a (theoretical) example of an eligible project: — … — … — Furthermore, please confirm that the calculation methodology describe above will be applied to all individual aid grants based on the notified aid scheme: —  yes — for individual aid please provide a detailed calculation of the amount of aid (taking into account the requirements described above): — … — …

(G) What is the duration of the notified measure? … … It is the Commission practice to limit its decisions to 10 years. If yes, could you please undertake to re-notify the measure within a period of 10 years?



 yes  no

3.6.3.2. Option 2

(A) Please provide a detailed description of the certificate or tender system (including , inter alia, the information on the level of discretionary powers, the role of the administrator, the price determination mechanism): … …

(B) What is the duration of the notified measure ( 71 )? … …

(C) Please provide data/calculations showing that the aid is essential to ensure the viability of the production of energy in cogeneration plants: … …

(D) Please provide data/calculations showing that the aid does not in the aggregate result in overcompensation for energy produced in cogeneration plants: … …

(E) Please provide information/calculations showing that the aid does not dissuade producers of energy in cogeneration from becoming more competitive: … …

3.6.3.3. Option 3

(A) What is the duration of the operating aid measure ( 72 )? …

(B) Please provide for the duration of the notified measure the following information demonstrating that the operating aid is granted in order to compensate for the difference between the cost of producing energy in cogeneration plants and the market price of the form of energy concerned: — detailed analysis of the cost of producing energy in cogeneration plants: — … — … — detailed analysis of the market price of the form of energy concerned: — … — …

(C) Is the aid degressive?



 yes  no What is the aid intensity of the: — degressive aid (pleas indicate the degressive rates for each year) ( 73 ): — …; — non-degressive aid ( 74 ): …

3.7. Aid for energy efficient district heating ( 75 )

3.7.1. Basic conditions

Please confirm that:

 the environmental investment aid in energy-efficient district heating installations leads to primary energy savings and

 the beneficiary district heating installation satisfies the definition of energy efficient district heating set out in point 70(13) of the Environmental aid guidelines and

 the combined operation of the generation of heat (as well as electricity in the case of cogeneration) and the distribution of heat will result in primary energy savings or

 the investment is meant for the use and distribution of waste heat for district heating purposes.

In the case of aid schemes, please provide details on how compliance with this condition is ensured:

…

…

In the case of individual aid, please provide details and relevant evidence:

…

…

3.7.2. Aid intensities and bonuses

(A) What is the basic aid intensity applicable to the notified measure ( 76 )?…

(B) Is an SME bonus applied under the notified measure?



 yes  no If yes, please specify the level of bonus applicable ( 77 ): …

(C) Is the aid granted in a genuinely competitive bidding process ( 78 )?



 yes  no If yes, please provide details of the competitive process and attach a copy of the tender notice or its draft: …

(D) In case of an aid scheme, specify the total aid intensity of the projects supported under the notified scheme (taking into account the bonuses) (%): …

3.7.3. Eligible costs ( 79 )

(A) Please confirm that the eligible costs are limited to the extra investment costs necessary to realise an investment leading to energy-efficient district heating as compared to the reference investment:  yes

(B) Please further confirm that:  the precise energy efficient district heating related cost constitutes the eligible costs, if the costs of investing in environmental protection can be easily identified; or  the extra investment costs are established by comparing the investment with the counterfactual situation in the absence of aid, i.e. the reference investment ( 80 ); and  eligible costs are calculated net of any operating benefits and operating costs related to the extra investment and arising during the first five years of the life of the investment concerned.

(C) What form do the eligible costs take?  investments in tangible assets;  investments in intangible assets.

(D) In the case of investments in tangible assets, please indicate the form(s) of investments concerned:  investments in land which are strictly necessary in order to meet environmental objectives;  investments in buildings intended to reduce or eliminate pollution and nuisances;  investments in plant and equipment intended to reduce or eliminate pollution and nuisances;  investments to adapt production methods with a view to protecting the environment.

(E) In the case of investments in intangible assets (technology transfer through the acquisition of operating licenses or of patented and non-patented know how), please confirm that any such intangible asset satisfies the following conditions:  it is regarded as a depreciable asset;  it is purchased on market terms, from an undertaking from which the acquirer has not power of direct or indirect control,  it is included in the assets of the undertaking, and remains in the establishment of the recipient of the aid and is used there for at least five years ( 81 ). Furthermore, please confirm that if the intangible asset is sold during those five years:  the yield from the sale will be deducted from the eligible costs; and  all or part of the aid amount will be, where appropriate, reimbursed.

(F) For aid schemes, please provide a detailed calculation methodology, by reference to the counterfactual situation, which will be applied to all individual aid grants based on the notified scheme, and provide the relevant evidence: … … … … … For individual aid measures, please provide a detailed calculation of the eligible costs of the notified investment project, by reference to the counterfactual situation, and provide relevant evidence: … … … … …

3.8. Aid for waste management ( 82 )

3.8.1. General conditions

Please confirm that the following conditions are met:

 the aid is granted for the management of waste of other undertakings, including activities of re-utilisation, recycling and recovery, which is in accordance with the hierarchical classification of the principles of waste management ( 83 ).

 the investment is aimed at reducing pollution generated by other undertakings (polluters) and does not extend to pollution generated by the beneficiary of the aid;

 the aid does not indirectly relieve the polluters from a burden that should be borne by them under Community law, or from a burden that should be considered as a normal company cost for the polluters;

 the investment goes beyond the ‘state of the art’ ( 84 ) or uses conventional technologies in an innovative manner;

 the treated materials would otherwise be disposed of, or be treated in a less environmentally friendly manner;

 the investment does not merely increase demand for the materials to be recycled without increasing collection of those materials.

Furthermore, please provide details and evidence demonstrating compliance with the above mentioned conditions:

…

…

…

…

…

3.8.2. Aid intensities

(A) What is the basic aid intensity applicable to the notified measure ( 85 )?…

(B) Is the SME bonus applied under the notified measure?



 yes  no If yes, please specify the level of bonus applicable ( 86 ): …

(C) In case of an aid scheme, specify the total aid intensity of the projects supported under the notified scheme (taking into account the bonuses) (%): … …

3.8.3. Eligible costs ( 87 )

(A) Please confirm that the eligible costs are limited to the extra investment costs necessary to realise an investment leading to waste management and borne by the beneficiary compared to the reference investment, i.e. a conventional production not involving waste management with the same capacity:  yes

(B) Please further confirm that:  the precise waste management related costs constitute the eligible costs, if the cost of investing in waste management can be easily defined; or  the extra investment costs are established by comparing the investment with the counterfactual situation in the absence of aid, i.e. the reference investment ( 88 ); and  the cost of such reference investment is deducted from the eligible costs;  eligible costs are calculated net of any operating benefits and operating costs related to the extra investment for waste management and arising during the first five years of the life of the investment concerned.

(C) What form do the eligible costs take?  investments in tangible assets;  investments in intangible assets.

(D) In the case of investments in tangible assets, please indicate the form(s) of investments concerned:  investments in land which are strictly necessary in order to meet environmental objectives;  investments in buildings intended to reduce or eliminate pollution and nuisances;  investments in plant and equipment intended to reduce or eliminate pollution and nuisances;  investments to adapt production methods with a view to protecting the environment.

(E) In the case of investments in intangible assets (technology transfer through the acquisition of operating licenses or of patented and non-patented know how), please confirm that any such intangible asset satisfies the following conditions:  it is regarded as a depreciable asset;  it is purchased on market terms, from an undertaking from which the acquirer has not power of direct or indirect control,  it is included in the assets of the undertaking, and remains in the establishment of the recipient of the aid and is used there for at least five years ( 89 ). Furthermore, please confirm that if the intangible asset is sold during those five years:  the yield from the sale will be deducted from the eligible costs; and  all or part of the amount of the aid will, where appropriate, be reimbursed.

(F) For aid schemes, please provide a detailed calculation methodology, by reference to the counterfactual situation, which will be applied to all individual aid grants based on the notified scheme, and provide the relevant evidence: … … … … … For individual aid measures, please provide a detailed calculation of the eligible costs of the notified investment project, by reference to the counterfactual situation, and provide relevant evidence: … … … … …

3.9. Aid for the remediation of contaminated sites ( 90 )

3.9.1. General conditions

Please confirm that the following conditions are fulfilled:

 the investment aid to undertakings repairing environmental damage by remediating contaminated sites ( 91 ), leads to an improvement of environmental protection. Please describe in detail the relevant improvement of the environmental protection, including, if applicable or available, information on the site, the type of contamination, a description of the activity that caused the contamination, and the proposed remediation procedure: … …

 the polluter ( 92 ) responsible for the contamination of the site can not be identified or cannot be made to bear the costs. Please provide details and evidence demonstrating the compliance with the above mentioned condition: … …

3.9.2. Aid intensities and eligible costs

(A) What is the basic aid intensity applicable to the notified measure ( 93 )?…

(B) Please confirm that the total amount of aid will under no circumstances exceed the actual cost of the remediation work:  yes

(C) Please specify the cost of the remediation work ( 94 ): … …

(D) Please confirm that the increase in the value of the land is deducted form the eligible costs:  yes Please provide details on how this is ensured: … …

(E) For aid schemes, please provide a calculation methodology, in line with the above mentioned principles, which will be applied to all individual aid grants based on the notified scheme and provide relevant evidence: … … … … … For individual aid measures, please provide a detailed calculation of the eligible costs of the notified investment project, complying with the above mentioned principles, and provide relevant evidence: … … … … …

3.10. Aid for relocation of undertakings ( 95 )

3.10.1. General conditions

(A) Please confirm that:  the change of location is dictated by environmental protection or prevention grounds and has been ordered by the administrative or judicial decision of a competent public authority or agreed between the undertaking and the competent public authority;  the undertaking complies with the strictest environmental standards applicable in the new region where it is located. Please provide details and evidence demonstrating compliance with the above mentioned conditions: … …

(B) Please confirm that the beneficiary:  is an undertaking established in an urban area or in a special area of conservation designated under Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora ( 96 ), which lawfully carries out an activity that creates major pollution and must, on account of this location, move from its place of establishment to a more suitable area; or  is an establishment or installation falling within the scope of Seveso II Directive ( 97 ). Please provide details and evidence: … …

3.10.2. Aid intensities and eligible costs

(A) What is the basic aid intensity applicable to the notified measure ( 98 )?…

(B) Is an SME bonus applied under the notified measure?



 yes  no If yes, please specify the level of bonus applicable ( 99 ):…

(C) Please provide details and the relevant evidence (if applicable) on the following elements linked to the relocation aid: (a) benefits: — the yield from the sale or renting of the plant or land abandoned: — … — … — the compensation paid in the event of expropriation: — … — … — any other gains connected with the transfer of the plant, notably gains resulting from an improvement, on the occasion of the transfer, in the technology used and accounting gains associated with better use of the plant: — … — … — investments relating to any capacity increase: — … — … — other potential benefits: — … — … (b) costs: — the costs connected with the purchase of land or the construction of purchase of new plant of the same capacity as the plant abandoned: — … — … — any penalties imposed on the undertaking for having terminated the contract for the renting of land or buildings, if the administrative or judicial decision ordering the change of location results in the early termination of this contract: — … — … — other potential costs: — … — …

(D) For aid schemes, please provide a calculation methodology (e.g. based on a theoretical example) for eligible costs/aid amount, including the benefit/cost elements mentioned in point C, which will be applied to all individual aid grants based on the notified scheme: … … … … … For individual aid measures, please provide a detailed calculation of the eligible costs/aid amount of the notified investment project, including the benefit/cost elements mentioned in point C, and provide the relevant evidence: … … … … …

3.11. Aid involved in tradable permit schemes ( 100 )

(A) Please describe in detail the tradable permit scheme, including, inter alia, the objectives, the granting methodology, the authorities/entities involved, the role of the State, the beneficiaries and the procedural aspects: … … … … …

(B) Please explain how:  the tradable permit scheme is set up in such a way as to achieve environmental objectives beyond those intended to be achieved on the basis of Community standards that are mandatory for the undertakings concerned: … … …  the allocation is carried out in a transparent way and based on objective criteria and on data sources of the highest quality available: … …  the total amount of tradable permits or allowances granted to each undertaking for a price below their market value is not higher than its expected needs as estimated for the situation in absence of the trading scheme: … …  the allocation methodology does not favour certain undertakings or certain sectors; In case the allocation methodology favours certain undertakings orcertain sectors, please explain how this is justified by the environmental logic of the scheme itself or is necessary for consistency with other environmental policies: … … Furthermore, please explain how:  new entrants shall not in principle receive permits or allowances on more favourable conditions than existing undertakings operating on the same markets: … …  granting higher allocations to existing installations compared to new entrants should not result in creating undue barriers to entry: … … Please provide details and evidence demonstrating compliance with the above mentioned conditions: … …

(C) Please confirm that the following criteria ( 101 ) are respected by the scheme:  the choice of beneficiaries is based on objective and transparent criteria and the aid is granted in principle in the same way for all competitors in the same sector/relevant market if they are in a similar factual situation; and  full auctioning leads to a substantial increase in production costs for each sector or category of individual beneficiaries; and  the cost increase from the tradable permit scheme can not be passed on to customers without leading to important sales reductions ( 102 ); and  the best performing technique in the EEA was used as a benchmark for the level of the allowance granted. Please provide details demonstrating how these criteria are applied: … …

4. Incentive effect and necessity of aid ( 103 )

4.1. General conditions

(A) Has/have the supported project(s) started prior to the submission of the application for the aid by the beneficiary/beneficiaries to the national authorities?



 yes  no If yes, the Commission considers that the aid does not present an incentive for the beneficiary ( 104 ).

(B) If no, specify the relevant dates: — The environmental project commenced on: … — The aid application by the beneficiary was submitted to the national authorities on: … Please provide the relevant supporting documents.

4.2. Evaluation of the incentive effect

If the aid is granted to

— non-SMEs,

— SMEs but must be assessed in accordance with the detailed assessment,

the Commission will require that the incentive effect is demonstrated by means of an evaluation. Go to the next questions. Otherwise, the Commission considers that the incentive effect is automatically met for the measure at hand.

4.2.1. General conditions

If it is necessary to demonstrate an incentive effect for several beneficiaries participating in the notified project, please provide the information below for each of them.

In order to demonstrate the incentive effect, the Commission requires an evaluation by the Member State in order to prove that without the aid, i.e. in the counterfactual situation, the more environmentally friendly alternative would not have been retained. Please fill in the information below

4.2.2. Criteria

(A) Please demonstrate how the counterfactual situation is credible: … …

(B) Have the eligible costs been calculated in accordance with the methodology set out in points 81, 82 and 83 of the Environmental aid guidelines?



 yes  no Please provide details and evidence demonstrating the methodology used: … …

(C) Would the investment have been sufficiently profitable without the aid?



 yes  no Please provide details and evidence of the relevant profitability ( 105 ): … …

5. Compatibility of aid under Article 87(3)(b) of the EC Treaty

Aid for environmental protection to promote the execution of an important project ( 106 )of common European interest may be considered to be compatible with the common market pursuant to Article 87(3)(b) of the EC Treaty.

5.1. General conditions (cumulative)

(A) Please provide details and evidence of the terms of implementation of the notified project, including its participants, its objectives and its effects and the means to achieve the objectives ( 107 ): … …

(B) Please confirm that:  the project is in the common European interest ( 108 ): it contributes in a concrete, exemplary and identifiable manner to the Community interest in the field of environmental protection ( 109 ); and  the advantage achieved by the objective of the project is not limited to one Member State or to the Member States implementing it, but extends to the Community as a whole ( 110 ); and  the project makes a substantive contribution to the Community objectives. Please provide details and evidence: … …

(C) Please provide details and evidence illustrating that the aid is necessary AND presents an incentive for the execution of the project: … …

(D) Please provide details and evidence demonstrating that the project involves a high level of risk: … …

(E) Please provide details and evidence illustrating that the project is of great importance with regard to its volume ( 111 ): … …

(F) Please indicate the beneficiary’s own contribution ( 112 ) to the project: … …

(G) Please list the Member States from which the undertakings involved in the notified project come ( 113 ). … …

5.2. Description of the project

Please provide a detailed description of the project, including, inter alia, structure/organisation, beneficiaries, budget, amount of aid, aid intensity ( 114 ), investments concerned and eligible costs. For guidance, please see Section 3 of this supplementary information sheet.

…

…

6. Aid in the form of reductions of or exemptions from environmental taxes

6.1. General conditions

(A) Please explain how the tax reductions or exemptions contribute indirectly to an improvement of the level of the environmental protection and motivate why the tax reductions and exemptions do not undermine the general objective pursued: … …

(B) For reductions of or exemptions from harmonised taxes at Community level, please confirm that:  the aid is granted for a maximum period of 10 years; and  the beneficiaries pay at least the Community minimum tax level set by the relevant applicable directive ( 115 ). Please provide for each category of beneficiaries evidence regarding the payable minimum tax level (rate actually paid preferably in EUR and in the same units as the applicable Community legislation): … …  they are compatible with the relevant applicable Community legislation and comply with the limits and conditions set out therein: Please refer to the relevant provision(s) and provide the relevant evidence: … …

(C) For reductions of or exemptions from environmental taxes which have not been harmonised or for those which have been harmonised but beneficiaries pay less than the Community minimum tax level, please confirm that the aid is granted for a maximum period of 10 years:



 yes  no Furthermore, please provide the following: — a detailed description of the exempted sector(s): — … — … — information for each sector, as to the best performing techniques within the EEA regarding the reduction of the environmental harm targeted by the tax: — … — … — a list of the 20 largest beneficiaries covered by the exemptions/reductions as well as a detailed description of their situation, in particular their turnover, their market shares and the size of the tax base: — … — …

6.2. Necessity of the aid

Please confirm that:

 the choice of beneficiaries is based on objective and transparent criteria and the aid is granted in principle in the same way for all competitors in the same sector/relevant market if they are in a similar factual situation and

 the environmental tax without reduction would lead to a substantial increase in production cost for each sector or category of individual beneficiaries ( 116 ); and

 without the aid the substantial increase in production costs would lead to important sales reductions if it would be passed on to customers ( 117 ).

Please provide evidence related to the above mentioned conditions:

…

…

6.3. Proportionality of the aid

Please specify which one of the following conditions is met:

(A) Does the scheme lay down criteria ensuring that each individual beneficiary pays a proportion of the national tax level which is broadly equivalent to the environmental performance of each individual beneficiary compared to the performance related to the best performing technique within the EEA?



 yes  no Please provide details and evidence demonstrating the compliance with this condition: … …

(B) Are aid beneficiaries paying at least 20 % of the national tax?



 yes  no If no, please demonstrate how a lower rate can be justified in view of a limited distortion of competition: … …

(C) Are the reductions or exemptions conditional on the conclusion of agreements between the Member State and the recipient undertakings or associations of undertakings?



 yes  no If yes, please provide details and evidence illustrating that the undertakings or associations of undertakings commit themselves to achieve environmental protection objectives which have the same effect as (i) the taxation linked to environmental performance ( 118 ), or (ii) 20 % of the national tax ( 119 ) or (iii) if the Community minimum tax level is applied.: … … Please further confirm that:  the substance of the agreements has been negotiated by the Member State and specifies the targets and fixes a time schedule for reaching targets;  the Member State ensures independent and timely monitoring of the commitments concluded in these agreements;  these agreements will be revised periodically in the light of technological and other developments and stipulate effective penalty arrangements applicable if the commitments are not met. Specify per sector the targets and time schedule and describe the monitoring and review mechanisms (for example by whom and with what periodicity) as well as the penalty mechanism: … …

7. Criteria triggering a detailed assessment ( 120 )

Please indicate if the notified measure falls within the following categories of aid:

 for measures covered by a Block Exemption Regulation, the case was notified to the Commission pursuant to a duty to notify aid individually as prescribed in the BER;

 investment aid, where the aid amount exceeds EUR 7,5 million for one undertaking, (even if part of an approved aid scheme);

 operating aid for energy saving, where the aid amount exceeds EUR 5 million per undertaking for five years;

 operating aid for the production of renewable electricity and/or combined production of renewable heat, when the aid is granted to renewable electricity installations in sites where the resulting renewable electricity generation capacity exceeds 125 MW;

 operating aid for the production of biofuel, when the aid is granted to a biofuel production installation in sites, where the resulting production exceeds 150 000 t per year;

 operating aid for cogeneration, where aid is granted to cogeneration installation with the resulting cogeneration electricity capacity exceeding 200 MW ( 121 )

 operating aid granted to new plants producing renewable energy on the basis of a calculation of the external costs avoided ( 122 ).

In this case please provide a reasoned and quantified comparative cost analysis, together with an assessment of competing energy producers’ external costs, so as to demonstrate that the aid does genuinely compensate for external costs avoided ( 123 ).

If the notified measure falls within at least one of these aid categories, it is subject to a detailed assessment and additional information should be provided in order to enable the Commission to carry out a detailed assessment (Section 8 of this supplementary information sheet).

8. Additional information for detailed assessment ( 124 )

If there are several beneficiaries participating in the notified project subject to a detailed assessment, please provide the information below for each of them. This is without prejudice to the full description of the notified project, including participants, in the previous sections of this supplementary sheet.

8.1. General observations

The purpose of this detailed assessment is to ensure that high amounts of aid for environmental protection do not distort competition to an extent contrary to the common interest, but actually contribute to the common interest. This happens when the benefits of State aid in terms of additional environmental benefits outweigh the harm for competition and trade ( 125 ).

The detailed assessment is conducted on the basis of the positive and negative elements which are specified in Sections 5.2.1 and 5.2.2 of the Environmental aid guidelines and they apply in addition to the criteria set out in Chapter 3 of the Environmental aid guidelines.

Provisions below represent a guidance as to the type of information the Commission may require in order to carry out a detailed assessment. The guidance is intended to make the Commission’s decisions and their reasoning transparent and foreseeable in order to create predictability and legal certainty. Member States should provide all the elements that they consider useful for the assessment of the case.

The Member States are in particular invited to rely on the information sources listed below. Please indicate if these supporting documents are attached to the notification:

 evaluations of past State aid schemes or measures;

 impact assessments made by the granting authority;

 other studies related to the environmental protection.

8.2. Existence of a market failure ( 126 )

(A) Please identify the expected contribution of the measure to environmental protection (in quantifiable terms) and provide the supporting documents: … …

(B) Please identify the level of environmental protection targeted, as compared to existing Community standards and/or standards in other Member States and provide the supporting documents: … …

(C) In the case of the aid for adapting to national standards going beyond the Community standards, please provide the following information and (if relevant) supporting documents:  nature, type and location of the main competitors of the aid beneficiary: … … …  the cost of implementation of the national standard (respectively tradable permit schemes) for the aid beneficiary had no aid been given: … … …  the comparative costs of implementation of those standards for the main competitors of the aid beneficiary: … … …

8.3. Appropriate instrument ( 127 )

Please indicate on what basis the Member State decided to use a selective instrument such as State aid in order to increase environmental protection and provide supporting documents:

 impact assessment of the proposed measure;

 comparative analysis of other policy options considered by the Member State;

 evidence that the polluter pays principle is respected;

 others: …

8.4. Incentive effect and necessity of the aid ( 128 )

In addition to the calculation of extra costs outlined in Chapter 3 of the Environmental aid guidelines please specify the elements listed below.

(A) Please provide evidence of the specific action(s) ( 129 ) that would not have been taken by the undertaking without the aid (counterfactual situation) and provide supporting documents:. … …

(B) At least one of the following elements must be present for the purposes of demonstration of the expected environmental effect linked to the change in behaviour. Please specify those relevant for the notified measure and provide supporting documents.  increase in level of environmental protection;  increase in speed of the implementation of future standards

(C) The following elements may be used for the purposes of demonstration of an incentive effect. Please specify those relevant for the notified measure, and provide supporting documents ( 130 ):  production advantages;  market conditions;  possible future mandatory standards (if there are ongoing negotiations at Community level to introduce new or higher mandatory standards which the measure concerned would seek to target);  level of risk;  level of profitability

(D) In the case of aid granted to undertakings adapting to a national standard or going beyond Community standards or adopted in the absence of Community standards, please provide the information and supporting documents showing that the aid beneficiary would have been affected substantially in terms of increased costs and would not have been able to bear the costs associated with the immediate implementation of national standards: … …

8.5. Proportionality of the aid ( 131 )

(A) Please provide an accurate calculation of the eligible costs demonstrating that they are indeed limited to the extra costs necessary to achieve the level of environmental protection: … …

(B) Were the beneficiaries selected in an open selection process?



 yes  no Please provide details ( 132 ) and supporting documents: … …

(C) Please explain how it is ensured that the aid is limited to the minimum necessary and provide supporting documents: … …

8.6 Analysis of the distortion of competition and trade ( 133 )

8.6.1. Relevant markets and effects on trade

(A) Please indicate whether the aid is likely to have impact on competition between undertakings in any product market.



 yes  no Please specify the product markets on which the aid is likely to have impact ( 134 ): … …

(B) For each of these markets please provide some indicative market share of the beneficiary: … … For each of these markets please provide some indicative market shares of the other companies present in the market. If possible, please provide the associated Herfindahl-Hirschman Index (HHI): … …

(C) Please describe the structure and dynamics of the relevant markets and provide supporting documents: … …

(D) If relevant, please provide information on the effects on trade (shift of trade flows and location of economic activity): … …

(E) The following elements will be considered by the Commission when assessing the likelihood that the beneficiary may increase or maintain sales as a result of the aid. Please indicate those in relation to which supporting documents are provided ( 135 ):  reduction in or compensation of production unit costs.  more environmentally friendly production process.  new product.

8.6.2. Dynamic incentives/crowding out

The following elements will be considered by the Commission in its analysis of effects of the aid on competitors’ dynamic incentives to invest ( 136 ). Please indicate those in relation to which supporting documents are provided:

 amount of the aid;

 frequency of the aid;

 duration of the aid;

 gradual decrease of the aid;

 readiness to meet future standards;

 level of the regulatory standards in relation to the environmental objectives;

 the risk of cross subsidisation;

 technological neutrality;

 competing innovation.

8.6.3. Maintaining inefficient firms afloat ( 137 )

The following elements will be considered by the Commission in its analysis of effects of the aid in order to prevent avoid unnecessary support to undertakings, which are unable to adapt to more environmentally friendly standards and technologies because of their low levels of efficiency ( 138 ). Please, indicate those in relation to which details and supporting documents are provided:

 type of beneficiaries.

 overcapacity in the sector targeted by the aid.

 normal behaviour in the sector targeted by the aid.

 relative importance of the aid.

 selection process.

 selectivity.

8.6.4. Market power/exclusionary behaviour ( 139 )

The following elements will be considered by the Commission in its analysis of effects of the aid on beneficiary’s market power. Please, indicate those in relation to which details and supported documents are provided:

 market power of aid beneficiary and market structure

 new entry;

 product differentiation and price discrimination

 buyer power

8.6.5. Effects on trade and location ( 140 )

Please provide evidence that the aid was not decisive for the choice of location for the investment:

…

…

9. Cumulation ( 141 )

(A) Is the aid granted under the notified measure combined with other aid ( 142 )?



 yes  no

(B) If yes, please describe the cumulation rules applicable to the notified aid measure: … … … … …

(C) Please specify how the respect of cumulation rules will be verified under the notified aid measure: … … … … …

10. Reporting and monitoring ( 143 )

10.1. Annual reports

Please note that this reporting obligation is without prejudice to the reporting obligation pursuant to Commission Regulation (EC) No 794/2004 implementing Council Regulation (EC) No 659/1999 ( 144 ).

Please undertake to submit annual reports on the implementation of the notified environmental aid measure to the Commission, which shall contain for each approved scheme as regards large undertakings, all the elements listed below:

— names of the beneficiaries;

— aid amount per beneficiary;

— aid intensity;

— description of the objective of the measure and of what type of environmental protection it is intended to promote;

— sectors of activity where the aided projects are undertaken;

— explanation of how the incentive effect has been respected. —  yes

In case of tax exemptions or reductions, please undertake to submit annual reports containing the elements listed below:

— legislative and/or regulatory text(s) establishing the aid;

— specification of the categories of undertakings benefiting from tax reductions or exemptions;

— specification of sectors of the economy most affected by these tax exemptions/reductions. —  yes

10.2. Monitoring and evaluation

(A) Please undertake to maintain detailed records regarding the granting of aid, with all information necessary to establish that the eligible costs and maximum allowable aid intensity have been observed.  yes

(B) Please undertake to ensure that detailed records referred to in Section A above are maintained for 10 years from the date on which the aid was granted.  yes

(C) Please undertake to submit the records referred to in Section A above on request of the Commission.  yes

11. Other information

Please give any other information you consider necessary to assess the measure(s) in question under the Environmental aid guidelines.

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PART III.12

INFORMATION SHEET FOR AGRICULTURE

Please note that this State aid notification form only applies to activities related to the production, processing and marketing of agricultural products as defined in point 6 of the Community Guidelines for State aid in the agriculture and forestry sector 2007 to 2013 ( 145 ). Please note that the specific State aid rules for agriculture do not apply to measures related to the processing of Annex I products into non-Annex I products. For such measures you should complete the relevant notification form.

1. Products covered

1.1. Does the measure apply to any of the following products which are not yet subject to a common market organisation:  potatoes other than starch potatoes;  horsemeat;  coffee;  cork;  vinegars derived from alcohol;  the measure does not apply to any of these products.

2. Incentive effect

A. Aid schemes

2.1. Will aid under an aid scheme only be granted in respect of activities undertaken or services received after the aid scheme has been set up and declared compatible with the EC Treaty by the Commission?



 yes  no If no, please refer to point 16 of the Guidelines.

2.2. If the aid scheme creates an automatic right to receive the aid, requiring no further administrative action at administrative level, may the aid itself only be granted for activities undertaken or services received after the aid scheme has been set up and declared compatible with the EC Treaty by the Commission?



 yes  no If no, please refer to point 16 of the Guidelines.

2.3. If the aid scheme requires an application to be submitted to the competent authority concerned, may the aid itself only be granted for activities undertaken or services received after the following conditions have been fulfilled: a) the aid scheme must have been set up and declared compatible with the EC Treaty by the Commission; b) an application for the aid must have been properly submitted to the competent authority concerned; c) the application must have been accepted by the competent authority concerned in a manner which obliges that authority to grant the aid, clearly indicating the amount of aid to be granted or how this amount will be calculated; such acceptance by the competent authority may only be made if the budget available for the aid or aid scheme is not exhausted?



 yes  no If no, please refer to point 16 of the Guidelines.

B. Individual aids:

2.4. Will individual aid outside any scheme only be granted in respect to activities undertaken or services received after the criteria in point 2.3 (b) and (c) above have been satisfied?



 yes  no If no, please refer to point 16 of the Guidelines.

C. Compensatory aids:

2.5. Is the aid scheme compensatory in nature?



 yes  no If yes, points A and B above do not apply.

3. Type of aid

What type(s) of aid does the planned measure include:

RURAL DEVELOPMENT MEASURES

A. Aids for investments in agricultural holdings

B. Aids for investments in connection with the processing and marketing of agricultural products

C. Agri-environmental and animal welfare aid

C bis. Nature 2000 payments and payments linked to Directive 2000/60/EC ( 146 )

D. Aid to compensate for handicaps in certain areas

E. Aid for meeting standards

F. Aid for the setting up of young farmers

G. Aid for early retirement or for the cessation of farming activities

H. Aid for producer groups

I. Aid for land re-parcelling

J. Aid to encourage the production and marketing of quality agricultural products

K. Provision of technical support in the agricultural sector

L. Aid for the livestock sector

M. Aid for the outermost regions and the Aegean Islands

RISK AND CRISIS MANAGEMENT

N. Aid to compensate for damage to agricultural production or the means of agricultural production

O. Aid for combating animal and plant diseases

P. Aid towards the payment of insurance premiums

Q. Aid for closing production, processing and marketing capacity

OTHER AIDS

R. Aid for advertising of agricultural products

S. Aid linked to tax exemptions under directive 2003/96/EC ( 147 ),

T. Aids for the forestry sector

PART III.12.A

SUPPLEMENTARY INFORMATION SHEET ON SUPPORT FOR INVESTMENTS IN AGRICULTURAL HOLDINGS

This information sheet relates to investments in agricultural holdings discussed in point IV.A of the Community Guidelines for State aid in the agriculture and forestry sector 2007 to 2013 ( 148 ).

1. Objective of the aid

1.1. Which of the following objectives does the investment pursue?  Reduce production costs;  Improve and redeploy production;  Increase quality;  Preserve and improve the natural environment, comply with animal hygiene and standards;  Promote the diversification of farm activities;  Other (please specify): If the investment pursues other aims, please note that only investments pursuing one or more of the objectives listed above are eligible for support for investments in agricultural holdings.

1.2. Does the aid concern simple replacement investments?



 yes  no If yes, please note that simple replacement investments are not eligible for support for investments in agricultural holdings.

1.3. Is the aid linked to investments in products which are subject to restrictions on production or limitations of Community support at the level of individual farmers, holdings or processing plants under a common organisation of the market (including direct support schemes) financed by the EAGF, which would increase production capacity beyond these restrictions or limitations?



 yes  no If yes, please note that, under point 37 of the Guidelines, no aid may be granted for such investments.

2. Beneficiaries

Who are the beneficiaries of the aid?

 farmers;

 producer groups;

 other (please specify): …………

3. Aid intensity

3.1. Please state the maximum rate of public support, expressed as a percentage of eligible investment: (a) ………… in less-favoured areas or the areas referred to in Article 36(a)(i), (ii) or (iii) of Regulation (EC) No 1698/2005 ( 149 ) (max. 50 %); (b) ………… in other regions (max. 40 %); (c) ………… for young farmers in less-favoured areas or the areas referred to in Article 36(a)(i), (ii) or (iii) of Regulation (EC) No 1698/2005, carrying out the investment within five years of setting up (max. 60 %); d) ………… for young farmers in other areas, carrying out the investment within five years of setting up (max. 50 %); (e) …………. in the outermost regions and on the smaller Aegean islands within the meaning of Regulation (EEC) No 2019/93 ( 150 ) (max. 75 %); (f) …………. for investments entailing extra costs linked to the preservation and improvement of the natural environment or improvements in the hygiene of livestock farms or the well-being of livestock carried out within the time-limits for transposition of the newly introduced minimum standards (max. 75 % in less-favoured areas or the areas referred to in Article 36(a)(i), (ii) or (iii) of Regulation (EC) No 1698/2005, and max. 60 % in other areas); (g) ………… for investments entailing extra costs linked to the preservation and improvement of the natural environment or improvements in the hygiene of livestock farms or the well-being of livestock carried out within three years following the date on which the investment must be authorised under Community legislation (max. 50 % in less-favoured areas or the areas referred to in Article 36(a)(i), (ii) or (iii) of Regulation (EC) No 1698/2005, and max. 40 % in other areas); (h) ………… for investments entailing extra costs linked to the preservation and improvement of the natural environment or improvements in the hygiene of livestock farms or the well-being of livestock carried out in the fourth year following the date on which the investment must be authorised under Community legislation (max. 25 % in less-favoured areas or the areas referred to in Article 36(a)(i), (ii) or (iii) of Regulation (EC) No 1698/2005, and max. 20 % in other areas); (i) ………… for investments entailing extra costs linked to the preservation and improvement of the natural environment or improvements in the hygiene of livestock farms or the well-being of livestock carried out in the fifth year following the date on which the investment must be authorised under Community legislation (max. 12,5 % in less-favoured areas or the areas referred to in Article 36(a)(i), (ii) or (iii) of Regulation (EC) No 1698/2005, and max. 10 % in other areas, (no aid can be granted for expenses incurred beyond the fifth year); (j) ………… for additional investment expenditure made by those Member States who joined the Union on 1 May 2004 and 1 January 2007 respectively, for the purposes of implementing Directive 91/676/EEC ( 151 ) (max. 75 %); (k) ………… for additional investment expenditure made for the purposes of implementing Directive 91/676/EEC and which is the subject of support under Regulation (EC) No 1698/2005 (max. 50 % in less-favoured areas or the areas referred to in Article 36(a)(i), (ii) or (iii) of Regulation (EC) No 1698/2005, and max. 40 % in other areas); (l) …………. for investments made by young farmers in order to comply with Community or national standards in force (max. 60 % in less favoured areas or the areas referred to in Article 36(a)(i), (ii) or (iii) of Regulation (EC) No 1698/2005, and max. 50 % in other areas).

3.2. In the case of investments entailing extra costs linked to the preservation and improvement of