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

Cases where the Commission raises no objections

(2004/C 38/03)

(Text with EEA relevance)

Date of adoption of the decision: 27.5.2003

Member State: United Kingdom

Aid No: N 20/03

Title: Aid in respect of redundancy payments arising from the closure of the Selby Complex owned by United Kingdom Coal

Objective: To assist with redundancy costs at United Kingdom Coal

Legal basis: Section 8 of the Industrial Development Act 1982

Budget: GBP 10 million

Aid intensity or amount: GBP 10 million

Duration: 2002 to 2004

Other information: The Commission has decided not to raise any objections to State aid N 20/03 - The United Kingdom, aid in respect of redundancy payments arising from the closure of the Selby Complex owned by United Kingdom Coal, on the ground that the aid is compatible with Council Regulation (EC) No 1407/2002

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

http://europa.eu.int/comm/ secretariat_general/sgb/state_aids

Date of adoption of the decision: 19.12.2003

Member State: Italy

Aid No: N 208/03

Title: Eco-incentives for companies

Objective: The scheme is intended to promote actions and interventions of enterprises to improve the environmental impact of production on the territory of the region

Legal basis: Deliberazione regionale n. 546 del 31 marzo 2003 e Legge della Giunta regionale n. 250 del 26.9.2001 "Piano di azione ambientale per un futuro sostenibile"

Budget: The total budget of the scheme will presumably be of EUR 20 million

Aid intensity or amount: 30 % gross of the eligible costs (40 % for SMEs) and of 50 % of the costs of services provided by outside consultants only for SMEs within objective D) actions

Duration: The scheme will start after the Commission's approval decision and its duration should be limited to the time necessary for the procedures of liquidation, presumably before the end of 2004

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

http://europa.eu.int/comm/ secretariat_general/sgb/state_aids

Date of adoption of the decision: 16.12.2003

Member State: France (Overseas Departments)

Aid No: N 427/03

Title: Overseas investment programme for 2003 - Compagnie Air Austral

Objective: Regional development - Aviation sector - Aid for the purchase of equipment for refitting two Boeing B 777-200s

Legal basis: Article 199 undecies B du code général des impôts

Budget: EUR 3205000

Other information: Individual Decision following the Commission Decision of 28 November 2001 - N 672/2000 - France; Tax aid scheme for overseas investment; Annual reports for five years after the investment is made

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

http://europa.eu.int/comm/ secretariat_general/sgb/state_aids

Date of adoption of the decision: 16.12.2003

Member State: France (Overseas Departments)

Aid No: N 474/03

Title: Overseas investment programme for 2003 - Compagnie Air Caraïbes

Objective: Regional development - Aviation sector - Aid for the purchase of a new eight-seater plane of the type Cessna Caravan

Legal basis: Article 199 undecies B du code général des impôts

Budget: EUR 735590

Other information: Individual Decision following the Commission Decision of 28 November 2001 - N 672/2000 - France; Tax aid scheme for overseas investment; Annual reports for five years after the investment is made

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

http://europa.eu.int/comm/ secretariat_general/sgb/state_aids

Date of adoption of the decision: 27.2.2002

Member State: Spain

Aid No: N 736/01

Title: Scheme for the tonnage based taxation of shipping companies (Tonnage Tax)

Objective: Promote the maritime shipping "cluster" (employment of EC seafarers, preservation of maritime know-how in the EC and development of maritime skills and the improvement of safety)

Legal basis: Modificación de la Ley del Impuesto de Sociedades introduciendo un impuesto de tonelaje para las empresas navieras

Budget: Approximately EUR 6 million (1000 million pesetas) per year

Aid intensity or amount: Under the Tonnage Tax the profit from each qualifying ship is to be calculated by reference to a fixed rate per 100 net tonnage per day as follows:

Up to 1000 tons: EUR 0,90/day/100 net tonnage

For the excess up to 10000 tons: EUR 0,70/day/100 net tonnage

For the excess up to 25000 tons: EUR 0,40/day/100 net tonnage

For the excess over 25000 tons: EUR 0,20/day/100 net tonnage

Duration: No time limit

Other information: The Spanish authorities committed themselves to provide regular reports on the achievement of the Tonnage Tax' objectives

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

http://europa.eu.int/comm/ secretariat_general/sgb/state_aids

Date of adoption of the decision: 13.5.2003

Member State: France

Aid No: N 737/02

Title: Tonnage tax scheme for shipping companies

Objective: To replace, for shipping companies which have opted for the tonnage tax scheme, the taxable basis used in the calculation of corporate tax by an amount determined on the basis of vessel tonnage, as follows:

Up to 1000 net tonnes: EUR 0,93 per 100 NT

Between 1001 and 10000 net tonnes: EUR 0,71 per 100 NT

Between 10001 and 25000 net tonnes: EUR 0,47 per 100 NT

Over 25001 net tonnes: EUR 0,24 per 100 NT.

This scheme does not impose any condition with regard to the flag of the vessel

Legal basis: Loi de finances rectificative pour 2002

Budget: Approximately EUR 11 million per annum

Duration: 2 years for the scheme, 10 years for individual aid

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

http://europa.eu.int/comm/ secretariat_general/sgb/state_aids

Date of adoption of the decision: 24.6.2003

Member State: United Kingdom

Aid No: N 814/02

Title: Aid scheme to cover initial investment costs to the United Kingdom coal industry

Objective: To assist production units to implement the technical investments necessary to maintain their competitive capacity and to guarantee access to reserves

Legal basis: Council Regulation (EC) No 1407/2002 of 23 July 2002 on State aid to the coal industry

Budget: GBP 60 million

Aid intensity or amount: 30 % of the total investment costs

Duration: 2003 to 2005

Other information: The Commission has decided not to raise any objections to State aid N 814/02 - The United Kingdom, aid scheme to cover initial investment cost to the United Kingdom coal industry, on the ground that the aid is compatible with Council Regulation (EC) No 1407/2002

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

http://europa.eu.int/comm/ secretariat_general/sgb/state_aids

Date of adoption of the decision: 5.11.2001

Member State: Ireland

Aid No: NN 86/01

Title: Aer Rianta - Irish Airports

Objective: Provision of access to airport facilities

Legal basis: The Air Navigation and Transport (Amendment) Act 1998

Aid intensity or amount: Measure not constituting aid

Other information: The Commission has decided that:

- The tax exemptions enjoyed by Aer Rianta until the end of 1998 are to be considered as existing aid. Since such exemptions have been abolished no appropriate measures are required.

- The transfer of assets from the Minister for Public Enterprise to Aer Rianta is not an aid.

- Aer Rianta operates duty free shops and car parks as an agent of the Ministry. There is no evidence that any airline has been granted State aid in form of exclusive concessions at the airports owned and operated by Aer Rianta

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

http://europa.eu.int/comm/ secretariat_general/sgb/state_aids