Information communicated by Member States regarding State aid granted under Commission Regulation (EC) No 1857/2006 on the application of Articles 87 and 88 of the Treaty to State aid to small and medium-sized enterprises active in the production of agricultural products and amending Regulation (EC) No 70/2001
Date: 2008-11-05
Institutions: European Commission
Subjects: Hungary, State aid, aid to agriculture, control of State aid, food hygiene, livestock farming, small and medium-sized enterprises

C 281/10

EN

Official Journal of the European Union

5.11.2008

Information communicated by Member States regarding State aid granted under Commission
Regulation (EC) No 1857/2006 on the application of Articles 87 and 88 of the Treaty to State aid to
small and medium-sized enterprises active in the production of agricultural products and amending
Regulation (EC) No 70/2001

(2008/C 281/09)

Aid No: XA 433/07

Member State: Hungary

Region: Entire country

Title of aid scheme or name of company receiving an indi-
vidual aid: Adóalap-kedvezmény, csökkentett adókulcs, adóked-
vezmény

Legal basis:

— Commission Regulation (EC) No 1857/2006 of 15 Decem-
ber 2006 on the application of Articles 87 and 88 of the
Treaty to State aid to small and medium-sized enterprises
active in the production of agricultural products and
amending Regulation (EC) No 70/2001,

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

LXXXI. törvény,

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

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

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

Date of implementation: 1 January 2008

Duration of scheme or individual aid award: 31 December
2013

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

— reduction of production costs,

— improvement and redeployment of production,

— improvement in quality,

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

The eligible expenses include the following:

— the construction, acquisition or improvement of immovable

property,

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

— purchase of land other than land for construction purposes
costing up to 10 % of the eligible expenses of the invest-
ment.

The following are not eligible for support:

— agricultural holdings in difficulty,

laid down in Council Regulations

— objectives in contravention of any prohibitions or restric-
establishing
the market, even where such
to Community

tions
common organisations of
prohibitions and restrictions only refer
support,

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

— the purchase of production rights or animals,

— simple replacement investments (serving to maintain stan-

dards),

— the manufacture of products which imitate or substitute for

milk and milk products

Sector(s) concerned: Crop and livestock production sectors

Name and address of the granting authority:
Pénzügyminisztérium
József nádor tér 2–4.
H-1051 Budapest

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

MÁHR András
State Secretary