EN Official Journal of the European Union C 181/2

Authorisation for State aid pursuant to Articles 87 and 88 of the EC Treaty

Cases where the Commission raises no objections

(2006/C 181/02)

Date of adoption of the decision:

Member State: United Kingdom (Wales)

Aid No: N 499/05

Title: Extension of Activities of the Producer Group ‘Welsh Meat Company’

Objective: To support the significant expansion of activities of the Welsh Meat Company

Legal basis: Welsh Development Agency Act 1975, as amended

Budget: GBP 200 000 (EUR 291 163)

Aid intensity or amount: Degressive from 100 to 20 %

Duration: 5 years from date of Commission approval

The authentic text(s) of the decision, from which all confidential information has been removed, can be found at:

http://ec.europa.eu/community_law/state_aids/

Date of adoption of the decision:

Member State: Poland

Aid No: N 527/05

Title: Aid to research on biological development in plant and animal production (Dotacje do badań z zakresu postępu biologicznego w produkcji roślinnej i zwierzęcej)

Objective: Research and Development

Legal basis: Rozporządzenie Ministra Rolnictwa i Rozwoju Wsi zmieniające rozporządzenie w sprawie stawek dotacji przedmiotowych dla różnych podmiotów wykonujących zadania na rzecz rolnictwa

Budget: PLN 1 335 000 (some EUR 342 308) for plant research and PLN 1 115 000 (some EUR 285 897) for animal research

Aid intensity or amount: 98 %

Duration: Until 2007 for plant research, until 2008 for animal research

The authentic text(s) of the decision, from which all confidential information has been removed, can be found at:

http://ec.europa.eu/community_law/state_aids/

Date of adoption of the decision:

Member State: Denmark

Aid No: N 604/b/04

Title: Fiscal treatment of quotas and payment entitlements

Objective: Adjustment of tax rules for agricultural quotas. According to the Danish authorities the fiscal treatment of payment entitlements, milk quotas, delivery quotas of sugar beet and transitory rules on leasing agreements between farmers and landowners is different from the general fiscal rules dealt with in the aid case N/604/a/04 in the following aspects: the initial purchase costs and profits and losses connected with agricultural quotas are subject to a special tax deduction system (the ‘saldo’ model), which is different from the system applicable to other quotas; losses from the sale of agricultural land may be deducted from profits made when selling agricultural quotas; payment rights may be transferred tax-free in the context of certain leasing agreements concerning agricultural land

Legal basis: Retsgrundlaget for foranstaltningen er lov nr. 464 af 9. juni 2004 om ændring af afskrivningsloven, ligningsloven og lov nr. 1386 af 20. december 2004 om ændring af afskrivningsloven, ligningsloven og andre skattelove (kvoter og betalingsrettigheder)

Budget: Not applicable

Aid intensity or amount: Not applicable

Duration: Unlimited

The authentic text(s) of the decision, from which all confidential information has been removed, can be found at:

http://ec.europa.eu/community_law/state_aids/

Date of adoption of the decision:

Member State: United Kingdom (Scotland)

Aid No: N 609/05

Title: Amendment to the Farm Business Development Scheme (Scotland)

Objective: To extend the approved Farm Business Development Scheme (State aid No NN 36/2003) for another 2 years and introduce a new investment support for the improvement of existing production facilities

Legal basis: Section 29 (2) (d) of the Agriculture Act 1970 Farm Business Development Scheme (Scotland) Amendment Scheme 2004 (SSI 2004/236).

The Farm Business Development (Scotland) Variation Scheme 2005 (SSI 2005/219)

Budget: GBP 37,5 million (EUR 54,59 million)

Aid intensity or amount: Variable

Duration: Until 2008

The authentic text(s) of the decision, from which all confidential information has been removed, can be found at:

http://ec.europa.eu/community_law/state_aids/