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Decree No. 2009 - 1717 December 30, 2009 On Aid To The Rental Of Real Estate And Real Estate Investment Granted To Companies By Local Authorities And Their Groupings

Original Language Title: Décret n° 2009-1717 du 30 décembre 2009 relatif aux aides à l'investissement immobilier et à la location d'immeubles accordées aux entreprises par les collectivités territoriales et leurs groupements

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JORF n°0303 of 31 December 2009 page 23200
text No. 98



Decree No. 2009-1717 of 30 December 2009 on subsidies for real estate investment and rental of buildings granted to enterprises by local authorities and their groupings

NOR: IOCB0916701D ELI: https://www.legifrance.gouv.fr/eli/decret/2009/12/30/IOCB0916701D/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/decret/2009/12/30/2009-1717/jo/texte


The Prime Minister,
On the report of the Minister of Interior, Overseas and Territorial Communities,
Considering the Treaty establishing the European Community, including articles 87 and 88;
In view of Commission Regulation (EC) No 1998/2006 of 15 December 2006 concerning the application of Articles 87 and 88 of the EC Treaty to Minimizing Aids;
Considering Commission Regulation (EC) No 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market pursuant to Articles 87 and 88 of the treaty (general exemption regulations by category);
Having regard to the Commission's communication on Community Guidelines for State Aids to the Rescue and Restructuring of Difficulty Enterprises published in the Official Journal of the European Union C 244 of 1 October 2004;
Having regard to the Commission's communication on the guidelines for regionally final State aids for the period 2007-2013 published in the Official Journal of the European Union C 54 of 4 March 2006;
In view of the Commission's communication on community supervision of State aids in research, development and innovation published in the Official Journal of the European Union C 323 of 30 December 2006;
In view of Commission Decision No. C (2008) 3792 of 16 July 2008 authorizing the implementation of regime No. 520/A/2007 of assistance from local authorities in research, development and innovation projects;
In view of Commission Decision No. C (2008) 7929 of 4 December 2008 authorizing the implementation of regime No. 520 / B / 2007 of assistance from local authorities for research, development and innovation projects in the agricultural and agri-food sector;
In view of Commission Decision No. C (2009), 249 of 19 January 2009 authorizing the implementation of the temporary regime No. 7/2009 of limited-time compatible aids;
Given the general code of territorial authorities, including its Articles L. 1511-1-1 and L. 1511-3 ;
Vu le Decree No. 2007-732 of 7 May 2007 modified for regional end aid areas and small and medium-sized enterprise investment assistance areas;
Considering the opinion of the Regional Council of La Réunion dated 7 July 2009;
Considering the referral for advice from the Guyana Regional Council dated 28 May 2009;
Considering the referral for the advice of the General Council of Guyana dated 28 May 2009;
Considering the referral for advice from the General Council of Guadeloupe dated 3 June 2009;
Considering the referral for advice from the Regional Council of Guadeloupe dated 3 June 2009;
Considering the referral for advice from the General Council of Martinique dated 27 May 2009;
Considering the referral for advice from the Martinique Regional Council dated 27 May 2009;
Considering the referral for advice from the General Council of La Réunion dated 2 June 2009;
The State Council (inland section) heard,
Decrete:

Article 1 Learn more about this article...


Subsections 2 to 5 of Section 2 of the Single Chapter of Title I of Book V of Part I of the General Code of Territorial Communities (regulatory portion) are replaced by the following provisions:


"Subsection 2



"Associates to Real Estate Investment and Rental of Buildings Granted to Business in Small and Medium Enterprise Investment Assistance Areas
"Art.R. 1511-5.-In order to promote the creation or extension of economic activities in the areas of assistance to the investment of small and medium-sized enterprises referred to in Article 5 of Decree No. 2007-732 of 7 May 2007 on areas of assistance for regional purposes and areas of assistance to the investment of small and medium-sized enterprises, the territorial communities or their groups may, alone or jointly, grant, subject to
"Without prejudice to the provisions of Article R. 1511-9, such assistance shall not be granted in accordance with the provisions of Commission Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of assistance compatible with the Common Market pursuant to Articles 87 and 88 of the Treaty published in the Official Journal of the European Union L. 214 of 9 August 2008, only to small and medium enterprises as defined in Annex 1
"Art.R. 1511-6.-The amount of real estate investment aids cannot exceed:
“(a) 10% of the reference value defined in R. 1511-12 when aid is granted to an average company within the meaning of the regulation referred to in R. 1511-5; the rate is increased to 20% of this value when aid is granted to a small business within the meaning of the Regulations;
“(b) Either 20% of the reference value, within 200,000 euros per business over a period of three fiscal years covering the current fiscal year and the previous two fiscal years. In this case, aids are granted under the conditions set out in the regulation referred to in R. 1511-4-2. The rate is increased to 30% of this value when assistance is granted to a small business within the meaning of the regulation referred to in R. 1511-5.
"When aids are granted to a company operating in the road transport sector, the limit referred to in b is €100,000 over a period of three fiscal years covering the current fiscal year and the previous two fiscal years.
"Art.R. 1511-7.-The amount of rental grants may not exceed a percentage of the amount of rents corresponding to the value of leased property, within 200,000 euros per business over a period of three fiscal years, covering the current fiscal year and the previous two fiscal years, in accordance with the regulation referred to in R. 1511-4-2. This percentage may not exceed, as the recipient of the aid is a small or medium-sized enterprise within the meaning of the regulation referred to in R. 1511-5, the rates referred to in R. 1511-6.
"However, in the event that aids are allocated in the three fiscal years following the creation or resumption of the beneficiary business, the rate referred to in the first paragraph may be increased:
“(a) 75% for the first fiscal year, 50% for the second fiscal year and 25% for the third fiscal year;
“(b) Either 50% for each of the three fiscal years.
"When aids are granted to a company operating in the road transport sector, the limit referred to in the first paragraph is €100,000 over a period of three fiscal years covering the current fiscal year and the previous two fiscal years.
"Art.R. 1511-8.-Sont subjected to the obligation to notify the European Commission, prior to their implementation, under the conditions provided for in Article L. 1511-1-1, the real estate investment aids granted to small and medium-sized enterprises within the meaning of the regulation referred to in Article R. 1511-5, where, for the same project, the total amount of assistance is equal to or greater than 7, 5 million euros.
"Art.R. 1511-9.-Assessments for real estate investment or rental of land or buildings may be granted to companies other than small and medium-sized enterprises within the meaning of the regulation referred to in R. 1511-5. They may not exceed 10% of the reference value defined in section R. 1511-12 and are capped to 200,000 euros per business over a period of three fiscal years, covering the current fiscal year and the previous two fiscal years, in accordance with the regulations referred to in section R. 1511-4-2.
"When aids are granted to a company operating in the road transport sector, the limit referred to in the first paragraph is €100,000 over a period of three fiscal years covering the current fiscal year and the previous two fiscal years.


"Subsection 3



"Help to real estate investment and rental of buildings
granted to businesses in regional end aid areas


"Art.R. 1511-10.-In order to promote the creation or extension of economic activities in areas of regional purpose assistance defined by Decree No. 2007-732 of 7 May 2007 relating to areas of regional purpose assistance and to areas of investment assistance of small and medium enterprises, territorial authorities or their groups may, alone or jointly, grant, subject to the provisions of subsections 5
"Art.R. 1511-11. -In areas where regional end aids are limited to small and medium-sized enterprises listed in the b of A and B of Schedule 1 to the decree referred to in Article R. 1511-10, real estate investment aids can only be allocated to small and medium-sized enterprises within the meaning of the regulation referred to in Article R. 1511-5 and to projects whose reference value, defined in Article R. 15-12 million
"Art.R. 1511-12.-The amount of real estate investment aids that territorial authorities and their groupings may allocate under section L. 1511-3 is calculated by reference to the venal value of land and buildings fixed, according to market conditions, under the conditions and under the terms and conditions set out in section R. 1511-4.
"The limits and conditions for granting aids are, according to the areas, the categories of business and the amounts of investment concerned, those set out in Schedule 4 to the decree mentioned in Article R. 1511-10.
"Art.R. 1511-13.-Submitted to the obligation to notify the European Commission, prior to their implementation, under the conditions provided for in Article L. 1511-1-1, the real estate investment aids having the effect of bringing the total of the public aids granted for the same project to an amount greater than:
"(a) 45 million euros in Guyana;
"(b) 37, 5 million euros in the departments of Guadeloupe, Martinique and La Réunion;
"(c) 11, 25 million euros in the regional end-use assistance zones listed in Annex 1 A to the decree referred to in Article R. 1511-10;
"(d) 7, 5 million euros in the reduced-rate regional end aid zones listed in Annex 1 B to the decree referred to in Article R. 1511-10.
"It is subject to an obligation of information of the European Commission, within twenty working days of its grant, any assistance to real estate investment not subject to the notification obligation granted for an investment project in excess of 50 million euros. The information is provided, under the conditions set out in Article L. 1511-1-1, on the basis of the elements provided by the territorial community or its group which has granted assistance in the form provided for this purpose in Annex III to the Commission's communication on the guidelines for regionally final State aids for the period 2007-2013 published in the Official Journal of the European Union C 54 of 4 March 2006.
"Art.R. 1511-14.-I. ― Real property investment grants can only be granted if the recipient submitted, prior to the commencement of the investment, an application for this purpose.
"When the recipient is a large business, assistance can only be granted if the application file shows that at least one of the following conditions is met:
“(a) A notable increase, resulting from aids, project size or activity;
“(b) A notable increase, resulting from aids, the scope of the project or activity;
"(c) A significant increase, resulting from aids, of the total amount allocated by the recipient to the project or activity;
"(d) A notable increase, resulting from aids, from the speed with which the recipient realizes the project or activity;
“e) If not, the fact that the project would not have been carried out in the area of regional purpose assistance for the realization of the investment without the assistance requested.
“II. ― The provision of real estate investment assistance is subject to the company's commitment to maintain for a period of at least five years its activity on the land or buildings for which it has benefited from assistance. This period is three years for assistance to small and medium-sized enterprises within the meaning of the regulation referred to in R. 1511-5. The agreement referred to in Article L. 1511-3 provides for the conditions under which the territorial community or group that has granted the assistance shall recover in the event of a breach of the beneficiary company's undertaking.
"III. ― Real property investment grants can only be granted if at least 25% of real estate investment expenditures are financed without any public assistance. This rate is reduced to 20% in Guyana.
"The obligations resulting from this Article are referred to in the Convention provided for in Article L. 1511-3.
"Art.R. 1511-15.-The amount of rental grants may not exceed a percentage of the amount of rents corresponding to the value of the leased property within the limit, depending on the area where the leased property is located, of the rates set out in Appendix 4 to the decree referred to in R. 1511-10.
"However, in the event that aids are allocated during the three fiscal years following the creation or resumption of the recipient business, the rate of assistance may be increased:
“(a) 75% for the first fiscal year, 50% for the second fiscal year and 25% for the third fiscal year;
“(b) Either 50% for each of the three fiscal years.
"The amount of rental grants may not exceed 200,000 euros per business over a period of three fiscal years covering the current fiscal year and the previous two fiscal years, in accordance with the regulations referred to in R. 1511-4-2. However, when aids are granted to a company operating in the road transport sector, the limit is Euro100,000 per company over a period of three fiscal years covering the current fiscal year and the previous two fiscal years.
"Art.R. 1511-16. -In areas of regional end-use assistance defined by the decree referred to in R. 1511-10, territorial authorities and their groupings may allocate subsidies to the real estate investment of enterprises under the conditions provided for in subsection 2.


"Subsection 4



"Associates to Real Estate Investment and Rental of Buildings Granted to Businesses for Research, Development and Innovation Projects
"Art.R. 1511-17.-Territorial authorities and their groupings may, alone or jointly, grant the assistance referred to in Article L. 1511-3 in order to carry out research, development and innovation projects under the following conditions.
"For the calculation of the maximum aid amounts that may be allocated under this subsection, the reference value referred to in R. 1511-4 is:
“(a) With respect to research and development assistance, as well as support for process innovations referred to in Article R. 1511-20, the value of buildings and land taken into account only to the extent and for the duration of the assignment of buildings to the project. For buildings, only amortization costs for the duration of the project are taken into account. With respect to land, acquisition costs, actual investment costs incurred may be taken into account;
“(b) With respect to aids to innovation support services, the value of buildings;
"(c) With regard to the aids to the innovation hubs mentioned in article R. 1511-22, the value of buildings and land for training premises and research centres.
"The amount of accumulated aids under different plans to cover the same expenses, including assistance provided under the terms and conditions set out in R. 1511-4-2, cannot exceed the amount resulting from the application of the highest aid ceilings set out in subsections 2 to 5 of this section.
"Art.R. 1511-18.-Provides real estate investment assistance under this subsection:
“(a) Companies, laboratories and research organizations engaged in research, development and innovation activities. The research organization is defined in 1 of Article 30 of the Regulations referred to in Article R. 1511-5;
“(b) Companies, laboratories and research organizations engaged in research and development activities in the product sector listed in Annex I to the EC Treaty and under the conditions set out in Article 34 of the Regulation referred to in Article R. 1511-5;
"No assistance under this subsection may be provided to companies in difficulty and those who would have benefited from an aid declared illegal or incompatible by the Commission prior to refunding assistance including interest.
"For the purposes of this Article, companies in difficulty are defined, for large companies, by reference to point 2. 1 of the Community Guidelines for State Aids to the Rescue and Restructuring of Difficulty Businesses, published in the Official Journal of the European Union C 244 of 1 October 2004 and, for small and medium-sized enterprises, by reference to Article 1, paragraph 7, of the Regulation referred to in Article R. 1511-5.
"Art.R. 1511-19.-Research and development projects defined in section 30, 2, 3 and 4, of the Regulations referred to in section R. 1511-5 may be assisted under the following conditions:
"The aid rate cannot exceed 100% for basic research projects, 50% for industrial research projects and 25% for experimental development projects.
"The aid rates for industrial research and experimental development projects can be increased:
“(a) 10% for medium-sized enterprises and 20% for small-sized enterprises;
“(b) Of 15%, without the assistance rate exceeding 80%, if the conditions laid down in paragraph 4 (b) of section 31 of the regulation referred to in section R. 1511-5 are met.
"When a research and development project consists of several research categories, real estate investments are allocated to the appropriate categories to determine the applicable aid rate.
"Art.R. 1511-20.-Business making real estate investments for the implementation of a process innovation, within the meaning of 2. 2 (i) of the Commission's communication on community supervision of State aids in research, development and innovation published in the Official Journal of the European Union C 323 of 30 December 2006, may receive assistance which may not exceed:
“(a) 15% for a large company;
"(b) 25 per cent for an average company;
"(c) 35% for a small business.
"Art.R. 1511-21.-Small and medium-sized enterprises within the meaning of the regulation referred to in section R. 1511-5 that use innovation support services can benefit from assistance in the financing of premises. Assistance does not exceed 200,000 euros per beneficiary over a three-year period.
"The rate of aid cannot exceed 75%. However, when the service provider receives a state labelling granted by the French Agency for Standardization and Community Recognition Research Ministry, the aid rate can reach 100%.
"Art.R. 1511-22.-Innovation poles, within the meaning of 2. 2 m) of the Commission's communication referred to in article R. 1511-20, can benefit from real estate investment assistance for their creation, extension and animation. These aids are paid exclusively to the legal entity that manages the innovation hub.
"The rate of aid cannot exceed, depending on the situation of the pole:
“(a) 15% for the metropolis;
“(b) 40% for Guadeloupe, La Réunion and Martinique;
"(c) 50% for Guyana.
"However, the above-mentioned ceilings may be increased by 10% for recipient legal persons who meet the definition of an average business and 20% for those who meet the definition of a small business within the meaning of the regulation referred to in R. 1511-5.
"Art.R. 1511-23.-Research and development projects in the field of raw materials and agricultural products listed in Annex I to the Treaty establishing the European Community may benefit from real estate investment assistance, which can reach 100% of the reference value defined in Article R. 1511-17.
"Art.R. 1511-23-1.-Real investment grants can only be granted if the recipient submitted, prior to the commencement of the investment, an application for this purpose.
"Help can only be granted if the application file shows that it has an incentive effect for the realization of the investment concerned that is revealed by the increase:
“(a) The total cost of the project without diminishing the recipient's spending relative to the same situation in the absence of assistance or personnel involved in research and development activities;
“(b) The scope of the project;
“(c) The pace of execution of the project;
"(d) Of the total amount allocated to research and development, except in the case of measures to support innovation services if the subsidized research and development project did not start before the application.
"Art.R. 1511-23-2.-Sont subject to the obligation to notify the European Commission, prior to their implementation, under the conditions provided for in Article L. 1511-1-1, the real estate investment aids pursuant to this subsection whose amount is greater than:
"(a) 20 million euros per company and by project or feasibility study, if the project is principal in fundamental research;
“(b) 10 million euros per company and by project or feasibility study, if the project is principal in industrial research;
"(c) 7, 5 million euros per company and by project or feasibility study, for all other projects;
"(d) 5 million euros per project and per company, for aids to process innovation;
"(e) 5 million euros per pole for aids to the innovation hubs.
"These thresholds are doubled for projects benefiting from the label issued by the European EUREKA network.
"It is subject to an obligation of information of the European Commission, within twenty working days of its grant, any assistance to real estate investment not subject to the obligation of notification and an amount exceeding 3 million euros. The information is provided, under the conditions set out in Article L. 1511-1-1, on the basis of the elements provided by the territorial community or its group which has granted assistance in the form provided for this purpose in the single annex to the Commission's communication concerning the Community supervision of State aids in research, development and innovation published in the Official Journal of the European Union C 323 of 30 December 2006.
"Art.R. 1511-23-3.-Assessments for the rental of land or buildings may be granted to companies, laboratories and organizations referred to in R. 1511-18.
"The rate of these aids cannot exceed the values mentioned in sections R. 1511-19, R. 1511-20 and R. 1511-22, within 200,000 euros per company over a period of three fiscal years covering the current fiscal year and the previous two fiscal years.
"However, in the event that aids are allocated during the three fiscal years following the creation or resumption of the recipient business, the rate of assistance may be increased:
“(a) 75% for the first fiscal year, 50% for the second fiscal year and 25% for the third fiscal year;
“(b) Either 50% for each of the three fiscal years.


"Subsection 5



"Associates to real estate investment and rental of buildings granted to companies in the processing and marketing of raw materials and agricultural products listed in Annex I to the Treaty establishing the European Community
"Art.R. 1511-23-4.-Awards for real estate investment and rental of buildings can be granted to enterprises for processing and marketing of the agricultural sector whose raw materials and finished products are listed in Appendix I to the Treaty establishing the European Community.
"However, no assistance may be granted to a company referred to in the first paragraph when:
“(a) The amount of assistance is fixed on the basis of the price or quantity of such products purchased from primary producers or marketed by the companies concerned;
“(b) The grant of aid is subject to the obligation to give it partially or entirely to primary producers;
"(c) One of the conditions set out in paragraphs 2, 4, 6 and 7 of section 1 of the regulations referred to in section R. 1511-5 is met.
"Art.R. 1511-23-5.-I. ― The rate of real estate investment aids cannot exceed:
“(a) For aids granted to median enterprises 25% in overseas departments and 20% in the regional end-use assistance areas of the metropolis;
"(b) 40% for assistance to small and medium-sized enterprises in small and medium-sized enterprise investment assistance areas and in metropolis regional end aid areas;
"(c) 50% for assistance to small and medium-sized enterprises in overseas departments.
"For the purposes of this article, a median company is a company that employs less than 750 employees or earns a turnover less than 200 million euros. The data to be used to assess the workforce and turnover are those taken into account in section 4 of Schedule I to the regulations referred to in section R. 1511-5.
“II. ― When a real estate investment project is co-financed by the European agricultural fund for rural development, the rate of aid can exceed the rates mentioned in I within the limits of those set in the rural development plan.
"Art.R. 1511-23-6.-Submitted to the obligation to notify the European Commission, prior to their implementation, under the conditions provided for in Article L. 1511-1-1, the real estate investment assistance of small and medium-sized enterprises whose amount is equal to or greater than 7, 5 million euros as well as the real estate investment assistance of enterprises other than small and medium-sized enterprises whose amount exceeds, according to the
"Subject to the European Commission's obligation of information referred to in Article R. 1511-13, aids granted to companies in areas of regional end aid are provided.
"Art.R. 1511-23-7.-The rate of aids for the rental of land or buildings granted to enterprises engaged in the processing or marketing of agricultural products listed in Annex I to the Treaty establishing the European Community shall not exceed, depending on the size of the enterprise and the area concerned, the values referred to in Article R. 1511-23-5, within the limit of 200,000 euros per company over a period of three fiscal years
"However, in the event that aids are allocated during the three fiscal years following the creation or resumption of the recipient business, the rate of assistance may be increased:
“(a) 75% for the first fiscal year, 50% for the second fiscal year and 25% for the third fiscal year;
“(b) Either 50% for each of the three fiscal years. »

Article 2 Learn more about this article...


Until 31 December 2010, the aids referred to in sections R. 1511-7, R. 1511-9, R. 1511-15, R. 1511-23-3 and R. 1511-23-7 of the general code of territorial authorities may be granted, within 500,000 euros per company, to companies of all sizes operating in all sectors.
However, companies cannot benefit from these subsidies:
(a) From the fishing sector;
(b) Primary agricultural production;
(c) Processing and marketing of agricultural products where the amount of aid is fixed on the basis of the price or quantity of such products purchased from primary producers or marketed by the concerned companies or when aid is conditioned to be partially or wholly disposed of to primary producers;
(d) Who develop projects subordinate to the use of national products preferably to imported products;
(e) Who were already in trouble before 1 July 2008.
The companies in difficulty are defined, for large companies, by reference to point 2.1 of the Commission's communication on the Community Guidelines for State Aids to the Rescue and Restructuring of Enterprises in Difficult, published in the Official Journal of the European Union C 244 of 1 October 2004 and, for small and medium enterprises, by reference to article 1st, paragraph 7, of the Regulation (EC) No 800/2008 of the Commission of 6 August
Assistance to a company under the regulations referred to in Article R. 1511-4-2 of the General Code of Territorial Communities in the years 2008, 2009 and 2010 shall be taken into account in assessing compliance with the ceiling of 500,000 euros per company referred to in the first paragraph of this section.

Article 3 Learn more about this article...


The Minister of Interior, Overseas and Territorial Communities, the Minister of Food, Agriculture and Fisheries, the Minister of Rural Space and Land Management and the Secretary of State within and to the local authorities are responsible, each with respect to it, for the execution of this decree, which will be published in the Official Journal of the French Republic.
Done on 30 December 2009.


François Fillon


By the Prime Minister:


The Minister of the Interior,

the overseas and territorial authorities,

Brice Hortefeux

Minister of Food,

agriculture and fisheries,

Bruno Le Maire

Minister of Rural Space

and landscaping,

Michel Mercier

Secretary of State inside

and territorial authorities,

Alain Marleix


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