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In accordance with the decision of the Council of State, the Law on support for rural development (2011) Pursuant to:
This Regulation shall apply to Regulation (EU) No 1305/2013 of the European Parliament and of the Council on support for rural development by the European Agricultural Fund for Rural Development (eafrd) and repealing Council Regulation (EC) No 1698/2005, Below Rural regulation , Article 17 (1) (b) and Article 19 (1) (a) (ii) and Article 19 (1) (b), of the Law on support for rural development (2011) (hereinafter ' the Development support law , Chapter 3 and the Rural Development Programme for Rural Development 2014-2020 for micro, small and medium-sized enterprises.
For the purposes of this Regulation:
(1) Block exemption regulation for agriculture and forestry and rural areas Commission Regulation (EU) No 702/2014 on the establishment of aid forms for certain agricultural and forestry sectors and rural areas in accordance with Articles 107 and 108 of the Treaty on the Functioning of the European Union;
(2) General block exemption regulation Commission Regulation (EU) No 651/2014 declaring certain categories of aid compatible with the internal market in accordance with Articles 107 and 108 of the Treaty;
(3) I in assisted areas Regulation of the Council of State on assisted areas for development and management of the Structural Funds (445/2014) The first assisted area;
(4) In the assisted area The second aid area referred to in paragraph 3 of the Council Regulation;
(5) In the assisted area The regions of Finland other than those referred to in paragraphs 3 and 4, with the exception of the Province of Åland;
(6) Experiment The design, testing and development of new products and services and operating models based on the business plan of an undertaking, as well as the design, testing and development of operating models, with a limited scope and The timetable and the limited costs.
Support may be granted for a measure whose implementation is estimated to have a significant effect in such a way that:
(1) aid granted will enable the measure to be implemented more quickly;
(2) aid granted will enable the measure to be carried out at a higher level;
(3) aid granted will enable the measure to be carried out in a wider context; or
4) the measure would not be implemented without aid.
Aid shall not be granted to a firm in difficulty. For the purposes of the Commission Regulation on State aid applicable to the aid in question and the Commission guidelines on State aid for rescuing firms in difficulty, A firm in difficulty within the meaning of restructuring (2014/C 249/01).
Aid shall not be granted or aid granted if the applicant has failed to comply with the law on the application of the provisions of the European Communities (2003) Article 1 of the Act on the recovery of the aid referred to in Article 1, the Development Aid Act or the Act on aid for rural development in force at the time of its entry into force (1443/2006) Or the recovery decision of the European Union's Structural and Investment Funds.
The skills of the enterprise are assessed on the basis of the training, work experience or otherwise acquired skills of the entrepreneur or the company's key personnel. A key person shall mean a senior or employed person who has a particular knowledge-based position in a company or whose professional skills are otherwise essential to business continuity.
The financial position of the company shall be assessed in the light of the company's profitability, liquidity and solvency and the adequate market for products and services to be supported.
When granting aid to a Community-sized agricultural undertaking or a micro-enterprise, a person shall be considered to have control over a limited liability company if he/she has more than one or more of the voting rights of the shares held with his family members As half of the voting rights produced by all shares. It may also consist of a number of persons and members of their families on the basis of the number of votes produced by the shares of the shares. In addition, the authority may be based on the amount of votes cast by a person's other company.
In the case of an open company, it is considered that the companies are jointly controlled by companies. In the Commandiite company, control is deemed to be jointly controlled by the companies responsible.
In the cooperative, control is deemed to be by a majority of the members.
The introduction of a company's start-up support for non-agricultural and forestry activities in rural areas is subject to Article 45 of the Block Exemption Regulation for agriculture, forestry and rural areas.
The support for investment in the processing, marketing and development of agricultural products and the feasibility study shall be carried out in accordance with Article 81 (2) of the Rural Regulation.
Where investment aid is granted for the processing of agricultural products other than agricultural products, Article 44 of the Block Exemption Regulation for Agriculture and Forestry and Rural Areas.
In the case of aid for investment in the production and distribution of renewable energy, Article 17 or Article 41 of the General Block Exemption Regulation shall apply.
Where the investment aid is granted, the investment referred to in paragraphs 2 to 4 shall be in accordance with Articles 14 or 17 of the General Block Exemption Regulation, or the aid is granted as de minimis aid. However, the aid granted in the form of de minimis aid must comply with the provisions of Article 27.
Support for feasibility studies for investments referred to in paragraphs 3 to 5 shall be granted as de minimis aid.
In the case of aid granted in the form of de minimis aid, the applicant shall attach a declaration of de minimis aid to the application for the current and two fiscal years preceding it.
Support may be granted to a new company and a new business for a renewable enterprise in rural areas for the start-up and start-up of agricultural and forestry activities.
It is required that the starting entrepreneur has not set up a new company before 1 January 2014, with the exception of agricultural holdings. The operator is required to have continuous training for at least three years at the time of the submission of the aid application.
The business plan must show that the measure is targeted at the new activity unit, the business sector, the business area, the market, product or service or new customers. The work carried out for the benefit of the new business must be kept in the company's hourly accounts and must be clearly distinguished from the company's current business activity.
No aid shall be granted to the applicant who, at the time of the application for aid, has applied for an application for (1676/2007) In accordance with Article 6, the start-up support of a young farmer to whom it has been awarded or to whom the work and business office has taken a favourable decision on the public employment and business service (1916/2012) Under Chapter 8. However, the start-up aid may be granted after the minimum period for the continuation of the young farmer's start-up aid has been met.
A start-up aid can only be granted to a firm active in the local market if the company's products or services can be adequately assessed against outside demand in the region or if the company can assess its products Or services to be procured from outside the territory of a replacement area or of a place of complementary location or of a complementary location where the undertakings acting are not reasonably able to meet the demand.
The granting of the business start-up aid is subject to the presentation of a business plan. The business plan shall contain at least the following information:
(1) the name of the undertaking, size class, contact details, contact person, business, company and community identification number, farm identification number, implementation of the measure;
2) the economic and financial situation of the applicant;
3) the business concept, business idea and description of the development of new activities;
(4) the planned measures to be taken with the establishment of the establishment and the objectives of their implementation, as well as the dates of review to assess the achievement of the objectives;
(5) a target timetable for the implementation of the measures envisaged;
(6) the estimated cost of the measures envisaged, the financing plan and the assessment of the impact on employment;
(7) additional additional information and expert opinions.
Support may be granted for the following start-up measures:
1) the use of services, experts and consultants;
(2) rental of production facilities and machinery and equipment;
3) other measures necessary for the establishment of a new business.
Support may be granted for the new business start-up measures of the following undertaking:
(1) use of external services, experts and consultants;
(2) participation in fairs, exhibitions and similar events;
(3) other necessary measures relating to the start-up of new business.
In addition, support may be granted for the implementation of pilot measures under the business plan to a new or active undertaking.
The measures to be supported may include: (360/1968) Purchases of fixed assets referred to in Article 33.
The award of the aid to the planned measures shall be subject to a cost assessment by the applicant. In addition, the applicant shall provide information on other public funding received or requested for the implementation of the planned measures, as well as other information required by the beneficiary for the assessment and approval of the aid needs.
The aid decision shall specify the measures taken on the basis of the application and the objectives, the most significant steps and the documents necessary for the verification of the implementation of the measures, so as to enable the implementation of the measures to be taken May be ascertainable before payment of the aid.
Approved measures may, where appropriate, be taken in the chronological order of the aid decision. The aid decision may not be amended in respect of the remainder of the implementation period.
For the purposes of assessing the implementation of the business plan, the beneficiary of the aid shall provide the applicant and the payer with a written report on the implementation of the measures adopted in the aid decision.
The beneficiary shall monitor the steps and objectives of the measures and, where appropriate, give an opinion on the implementation of the measures and on the achievement of the results of the aid to the payer prior to payment of the last instalment of the aid.
The company's start-up aid may be granted on the basis of a business plan:
(1) eur 35 000 for the creation of a new business;
(2) a new business activity of EUR 35 000;
3) eur 10 000 for an experiment.
The aid shall be granted as a grant.
For the period 2014 to 2020, each aid referred to in paragraph 1 (1) to (3) may be granted to the applicant only once in such a way that the amount of aid provided for in Annex II to the EAFRD Regulation is not exceeded. In the case of aid for start-up aid and other aid to be considered as State aid, the aid granted by the block exemption regulation for agriculture, forestry and rural areas is respected.
However, no aid shall be granted if the amount of the aid under paragraph 1 (1) and (2) is reduced by eur 5 000 or if the amount of the aid under paragraph 3 is reduced by eur 2 000.
Investment aid may be granted for an investment in a company that is of fundamental importance for business creation, growth or development.
Investment aid may be granted to a firm operating in a local market only if the undertaking can be assessed by products or services supplied by its products or services, or by a complementary location, or Regional supply where undertakings operating are not reasonably able to meet demand.
The construction plan shall be accompanied by sufficiently detailed documentation for the implementation of the measure:
(1) main drawings;
(2) special plans relevant for the assessment of eligible costs;
3) the building report;
4) a cost estimate or calculation based on the construction report.
Support may be granted to the following eligible costs for the implementation of a reasonable and supported measure:
(1) construction, extension, repair or acquisition of a building, structure or structure;
(2) the acquisition of new machinery and equipment up to the market value of up to and including assets, including purchase of shares;
(3) the overhead costs associated with the design and implementation of the investment, including the authorisation and registration fees.
For the purposes of paragraph 1 (2), only a property acquired through a payment transaction, financed through a financial company, can be approved.
The Law on Share (91/1966) The cost of the acquisition of assets as referred to in Article 1 shall also be considered eligible for the financial liability if:
(1) the beneficiary has a legally binding obligation to pay the remaining financial debt to the financial company, on the basis of the law on the payment transaction;
(2) the financial company has paid the financial liability on behalf of the beneficiary to the seller;
(3) the property has been delivered to the beneficiary;
(4) the rights of ownership of the property shall be transferred to the beneficiary in such a way that the recipient of the aid is entitled to depreciate assets and to deduct VAT if the recipient of the aid is liable for vat.
Support may be granted to the following eligible costs for the implementation of a reasonable and supported measure:
(1) acquisition or development of computer software;
2) the acquisition of patents, licenses, copyright and trademarks.
Intangible assets must meet the conditions laid down in Article 14 (8) and Article 17 (4) of the General Block Exemption Regulation applicable to that aid.
The cost of the purchase of the land shall not exceed 10 % of the total eligible costs of the measure to be supported.
When purchasing a building without land or a building with land, the granting of aid shall be conditional on:
(1) the building is suitable for a business activity or is capable of being adaptable at a reasonable cost and fulfils, in its intended use, what the law or the law provides or provides for such a building; The requirements imposed;
(2) the purchase price of a building or property does not exceed its fair value;
(3) the value of the property is composed mainly of the value of the building used for business activities.
Support may be granted for a feasibility study to establish the conditions for the realisation of the undertaking's material investment. The feasibility study may clarify the operational, economic and technical conditions of the investment, including the examination and preparation of the conditions for applying for funding. The granting of aid for a feasibility study does not require the implementation of the investment.
The costs of purchasing services and wages and other necessary and necessary costs may be eligible for the eligible costs of the feasibility study.
The actual cost of the design of buildings is not eligible for the eligible costs of the feasibility study.
Support for a feasibility study may be granted for 50 % of eligible costs. However, a feasibility study of the investment in the processing and marketing of agricultural products may be eligible for 40 % of the eligible costs.
However, the aid would not be granted if the amount of the aid was eur 1 500.
The reasonableness of the assessment of the measure shall be ensured in respect of the granting of aid as far as possible. If the acquisition does not apply to public procurement law (168/2007) , the reference costs may be used to assess the reasonableness of costs. If the reference costs are not available, the applicant shall submit, in contracts of over eur 2 500, an explanation of the normal price level, an adequate number of tenders or any other statement on the basis of which the reasonableness of the costs is Possible evaluation. The usual price level refers to prices generally used by suppliers of goods or services.
Where the procedures referred to in paragraph 1 may not be used to assess the reasonableness of the costs, the Authority shall otherwise ensure that the costs are reasonable.
The following investments shall not be supported:
(1) the purchase of a tractor;
2) investment in the transport sector;
(3) the purchase of a forestry tractor carrying a wood harvesting machine or load;
(4) replacement of a machine or device in use with a new one, unless modern technology or a whole new technology or operation is substantially extended;
(5) investments related to the production of peat for energy use;
(6) the acquisition of shares or units of another undertaking or of a business or a measure intended to finance the transfer of ownership of a company; however, the aid may be granted for the acquisition of shares in a real estate company; Which justify the management of the business premises eligible for the aid under the Development Aid Act;
(7) the purchase of real estate or buildings from a public entity, unless the object of the contract has been publicly available for a period of at least two months, or the purchase price of the purchase price is based on at least two sellers; An assessment of the fair price of an independent assessor.
The eligible costs of the investment aid are not:
(1) value added tax, unless it remains the final cost of the applicant and the applicant submits an explanation that it is not possible to obtain vat as a deduction or refund;
(2) interest, commission or other financing costs;
(3) the administrative, insurance, repair, maintenance or other related costs relating to the payment contract;
(4) the costs of contracts awarded to the applicant, the family of his family, the applicant or his/her family members, or the head of the applicant's undertaking, or otherwise subject to support; From a party which is a party to the company.
Aid may be granted in the form of a grant in such a way that the amount of the aid does not exceed the following percentages of the eligible costs:
(1) in the small enterprise I in the assisted area, 35 %, and 20 % in the assisted area of II and III, with the exception of the municipalities of Viatre, Pihty, Voice of Sound and Konnewater, where the subsidy rate is 30; (09.07.2015)
(2) for a micro-enterprise without a fixed road link in the assisted areas of I, II and III, 35 %;
(3) by way of derogation from paragraph 1, a small undertaking for the production and distribution of renewable energy in I, II and III by 20 % or, in the case of a new institution, 30 %.
However, aid for the processing and marketing of agricultural products may be granted in the form of a grant to the extent that the aid amount does not exceed the following percentages of the eligible costs:
(1) for micro-enterprises I, II and III in the assisted area 35 %;
(2) by way of derogation from paragraph 1, a new joint undertaking established by a micro-enterprise for the production or commercial cooperation of two or more micro-enterprises in the assisted area of I, II and III, 40 %;
(3) in the small enterprise I, II and III, 30 %;
4) for a medium-sized enterprise in the I assisted region of 25 % and 20 % for II and III.
The percentages referred to in paragraph 2 (1), (3) and (4) may be increased by 20 percentage points in the case of support for the development project carried out by the rural innovation group referred to in Article 5 (30) of the Development Aid Code Investment in the processing and marketing of agricultural products.
The combined amount of aid for investment and other aid to be considered as State aid shall not exceed the percentages set out in this Article. In the case of the investment by the lag, State aid is also considered to be State aid.
The grant of aid shall be conditional on the recipient of the aid to finance at least 25 % of the eligible costs of the investment, with no public aid.
However, the aid would not be granted if the amount of the aid was reduced to eur 2 000.
The first instalment of the start-up aid may be paid when the draft measure has been approved by a grant decision and the company has been established and registered in accordance with the provisions in force in the register of trade registers, in the taxable person's register, and In the pre-collection register.
The second tranche of the start-up aid, except in the case of the last instalment, may be paid when at least half of the measures adopted in accordance with the measure under the measure have been adopted.
The last instalment of the aid may be paid once the measures adopted in accordance with the approved measures plan have been fully implemented.
The payment of the investment aid shall be conditional on the implementation of the measures on which the application for payment is based and the resulting expenditure. The term 'final' means that the recipient of the aid has not received or is unable to obtain, or on the basis of, a reduction, compensation or refund.
Before the final instalment of the aid is paid, the investment must be fully implemented.
Before payment of the aid, the beneficiary of the aid shall provide an explanation of the reasonableness of the costs in so far as the reasonableness of the costs has not been assessed when the aid is granted.
In accordance with Article 44 (4) of the Development Aid Code, the payment of the aid must be accompanied by the recipient of the aid in respect of the expenditure certified in the measure and the progress of the measure. No refund shall be paid until the expenditure is recorded in the company's accounts or notes to the taxable person.
In the case of payment of the aid for the acquisition of assets acquired, the beneficiary of the aid shall submit a written declaration to the financial company on the charges for the assets acquired under the subpayment agreement to the supplier. The notification shall include the amount of each payment and the date of payment.
The start-up aid shall be paid in at least two and a maximum of three instalments.
The investment aid shall be paid in no more than four instalments. The last tranche of investment aid granted for the construction, extension or repair of a building shall be at least 20 % of the total amount of the aid.
The application of the last instalment of the measure to be supported shall be submitted within four months of the expiry of the period laid down for the implementation of the measure.
The aid may be paid, within the limits of the available appropriations, on an application made after the deadline, if the beneficiary presents heavy reasons for the delay in the application, the application has not been substantially delayed, the delay in applying for payment is not Affect the implementation of the measure, the delay does not make it difficult to implement the rural programme and does not affect the equal treatment of applicants.
The granting of the aid shall be subject to the presentation of an authority which is necessary for the implementation of the measure.
By way of derogation from paragraph 1, the aid may, for justified reasons, be granted on the basis of a licence without a force of law, provided that the aid decision is subject to the condition that the validity of the first payment application must be made Or at the latest before payment of the last instalment of the aid.
The derogation provided for in paragraph 2 shall not apply to the environmental permit. It shall also not apply to land use and construction (132/1999) , unless the applicant has obtained the right to initiate proceedings under Article 144 of that Law.
For the purpose of establishing the company's start-up aid, the initiation of the measures under the business plan shall be deemed to be the subject of the measure. The measures must be implemented within nine months of the date of the decision.
For the purpose of applying for investment aid, the first of the following measures shall be considered:
1) the conclusion of an agreement or order;
2) the start of construction work;
(3) supply;
(4) payment of the contract;
(5) the conclusion of an undertaking which makes the investment irreversible.
Where the purchase price is equal to one or more instalments, the date of payment of the first instalment shall be deemed to be the date of payment of the contract.
The following investment measures may result in costs prior to the initiation of the aid application, without being considered as a result of the initiation of the measure:
1) the purchase of land;
2) the acquisition of permits;
(3) general costs measures;
(4) feasibility study;
(5) contracts whose value is negligible in relation to the total eligible cost of the measure.
With the exception of the costs of the measures referred to in paragraph 4, the aid shall not be granted for investment costs incurred before the start of the measure.
Aid may not be granted for a measure initiated before the date of receipt of the aid application.
The stability of the productive investment shall apply to the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund. And of the European Parliament and of the Council laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 The provisions of Article 71 of Regulation (EU) No 1303/2013 On stability and the State aid rules applicable to that aid. Small and medium-sized enterprises and agricultural undertakings must use the tangible assets of the aid and include intangible assets in the company's assets for three years, including the final date of the final payment decision. For a specific reason, the aid shall be granted for a period not exceeding five years.
The application for authorisation referred to in Article 31 (4) of the Development Aid Code shall be accompanied by the information necessary for the grant of the authorisation and the business of the beneficiary. The granting authority shall ensure that the conditions for authorisation are fulfilled. The beneficiary of the aid must make a decision to the beneficiary of the aid and provide the beneficiary with a copy of the authorisation decision and inform the beneficiary of the right of verification.
If part of the aid is still outstanding, the applicant must submit to the aid recipient the contract referred to in Article 15 (1) of the Development Aid Code between the applicant and the recipient. The authorising officer shall, in the authorisation decision, grant the beneficiary the right to the remaining instalments.
In the case of the transfer of the company's start-up aid, the beneficiary shall ensure that the conditions for the transfer of the aid are met in the manner provided for in Article 15 of the Development Aid Code and makes the transfer decision.
The aid measure shall be subject to the period referred to in Article 30 (1) of the Aid Decision.
If the conditions for the implementation of the measure have had an effect on the change in the operating environment of the undertaking, any other reason which is independent of the beneficiary or an insurmountable obstacle or a measure to be supported may not, by reason of any other reason, be carried out in accordance with During the period required to submit a reasoned application before the end of the period of implementation of the measure laid down in the aid decision. The period of implementation may be extended in such a way that the measure can be implemented and the aid paid for the implementation of the rural programme and the payment of the aid within the time limit set.
The aid recipient and the payer shall monitor the implementation of the measure to be supported and take measures where the aid measure does not proceed in accordance with the terms of the aid decision. The beneficiary shall provide an explanation of how the measure has been implemented.
In order to monitor and assess the effectiveness of the aid, the beneficiary of the aid must provide the indicators and monitoring data required under Article 71 of the Rural Regulation, together with the other necessary information on the impact of the measure to be supported.
In addition to the information referred to in paragraph 2 above, the beneficiary shall, upon request, provide information for the implementation of the assessment plan of the EAFRD and other separate evaluations and studies in accordance with the assessment plan of the EAFRD.
This Regulation shall enter into force on 10 February 2015.
This Regulation shall enter into force on 1 August 2015.
Applications under Article 27 (1) (1) pending entry into force of the Regulation shall apply to the provisions in force at the time of entry into force of this Regulation.
