Key Benefits:
Paris, January 26, 2006.
Prime Minister to the Minister of State, Ministers and Associate Ministers, Regional Prefects, Ladies and Gentlemen of Department, Madam and Gentlemen The general treasurers of the regions, ladies and gentlemen, general treasurers of department
Reference: the circular (NOR: PRMX9903419C) of the Prime Minister of 8 February 1999 on the application of the local rules plan Community aid to undertakings (OJ of 27 February 1999), which is repealed.
State aid to undertakings is subject to the European competition rules, which is the result of Articles 87 and 88 of the Treaty Establishing the European Community (TEC), which prohibits competition-distorting aid within the Common Market, known as ' State aid ". This regulation has continued to develop in recent years and is subject to ever tighter control by the European Commission.
The Treaty entruss to the State the responsibility for the application of these rules on the territory of the European Union. Which requires them to be respected at local level by all public partners. In addition, Article 1 of the Local Freedoms and Responsibilities Act of 13 August 2004 transfers responsibility for the enforcement of these rules to the local authorities for the aid under their jurisdiction
Public aid must also comply with the rules of internal law, which set out the powers of public authorities to intervene in economic matters.
The sensitivity of these issues and the high expectations of the Local authorities and actors, who need clear and precise information on the rules applicable in this field, lead me to address the following instructions, the purpose of which is to make a synthetic presentation of the Community competition rules on state aid and the procedure to be followed for its application at local level (1).
This circular is supplemented by a vade-mecum with a detailed overview of all the rules. Respect, which will be updated as regulatory developments take place. It will be distributed to you by the Minister responsible for spatial planning.
This circular repeals and replaces the Prime Minister's circular of 8 February 1999, referred to in reference, relating to the application to the local rules plan Community aid for public aid.
1.1. Measures regarded as public aid within the meaning of the Treaty establishing the European Community (EC Treaty)
The concept of aid covers all the direct or indirect benefits which public authorities can allocate to a company Or a group of undertakings, in particular in the form of subsidies, tax concessions, irrespective of their forms, debt forgiveness, loan losses, guarantees, equity participations, subsidies Interest, loans and repayable advances at zero rates or under conditions that are more favourable than those of the average rate of bonds, loans or the making available of personal, real or personal property, of discounts on sale price, of Rentals or rentals-sales of bare or developed land or new or renovated buildings.
Article 87 of the EC Treaty makes an implicit distinction between general measures, which have a uniform effect on all undertakings and all Sectors and therefore do not fall under the rules on state aid, and aid that favours certain undertakings or certain productions. It will therefore be regarded as state aid for any scheme which applies specifically to certain beneficiaries or which involves a discretionary power of the public authorities or whose territorial scope is limited.
Aid is qualified If its funding is provided by resources of public origin, whether they come from the State, the local authorities or European funds, possibly through public bodies and institutions, of companies
All enterprises are covered by the regulation of aid, irrespective of their legal status, to the extent that they are likely to be Competitive situation.
1.2. Principle of prohibition of aid
Under the provisions of Article 87 of the EC Treaty, aid which distorts or threatens to distort competition, by favouring certain undertakings or certain productions, is Prohibited. However, there are exceptions to this prohibition. Most of these are provided for by the EC Treaty and concern mainly measures to help the economic development of regions in difficulty, but also those which support the development of small and medium-sized enterprises, or Aid to the environment, research and development, training, employment, rescue and restructuring of enterprises and aid to promote culture and heritage
. In order to assess whether the aid projects notified by States may be authorised in the light of one of those exceptions belongs exclusively to the European Commission under the supervision of the Community judicature. The criteria for its assessment were specified in Community communications and regulations, as well as in the case-law of the Court of Justice of the European Communities (ECJ) and the Court of First Instance of the European Communities (TPI).
1.3. Principle of prior authorisation
(by notification or exemption)
In accordance with Article 88.3 of the EC Treaty, any draft aid must be notified by the State to the European Commission and authorised by the European Commission before Its implementation. In case of doubt as to the qualification of the device, it should also be notified. The aid granted in breach of this procedural rule is deemed unlawful.
Only aid under Community exemption regulations is exempt from this obligation of prior notification, subject to respect for their Provisions (cf. Point II-2.1.2).
If the aid or aid scheme does not comply with all the conditions of a Community exemption regulation, the State must notify the project. Any significant changes to a scheme already approved by the European Commission must also be notified.
1.4. Monitoring and enforcement of non-compliance with
rules for prior notification and authorization
unlawfully granted aid, that is, paid without having been notified, or notified, but paid before the authorization of The European Commission, may be subject to a posteriori recovery, imposed either by a national court which may be seized by a competitor of the aid company, or by the European Commission as long as the aid is Article
of the Council Regulation (EC) No 659/99 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty (now Article 88 of the EC Treaty) provides that in the case of a Illegal aid, the European Commission decides that the Member State concerned shall take all necessary measures to recover the aid from its beneficiary. The public authorities are thus required to recover the aid by using all available channels of law, including the seizure of the assets of the undertaking, or even its liquidation, even if the recovery is detrimental The rights of the company's creditors. Where assistance has been granted by a territorial community, it is the responsibility of the territorial community to recover the aid in accordance with the CGCT Article L. 1511-1-1; failing that, after a formal notice has not been implemented within a time limit One month from the date of its notification, the representative of the territorially competent State shall act by any means.
In the event of the payment of illegal aid, the European Commission may also, on a provisional basis until such time as Decide on the compatibility of the aid with the Common Market, adopt a decision ordering the Member State to suspend the payment of the unlawful aid, or, where it has already been paid, order its provisional
. The order for suspension, the interim recovery order is strictly regulated by the Rules of Procedure. It can only be used where the aid character of the measure concerned is not in doubt, that there is an urgency to act and that there is a serious risk of substantial and irreparable harm to a competitor
May be challenged before the ECJ or the CFI by the state or business assisted. However, the appeal is not suspensive. A stay of execution may, of course, be requested by the recipient of the aid, but, given the criteria applied by the ECJ, it is very difficult to obtain.
1.5. The role of the national court in the
procedure for the recovery of illegal aid
The national court has jurisdiction to assess the existence of aid and order the annulment of the grant measure if it is found to have Unlawfully paid. Furthermore, the competitor of a company receiving aid under irregular conditions may endeavour to seek the responsibility of the State, if it is in a position to establish the existence of an injury directly related to the payment of Illegal aid. The beneficiary undertaking is itself liable to take such action if the obligation to return the aid causes damage going beyond the mere deprivation of the aid
When allocating aid to an enterprise, it must be both Comply with rules specific to the implementation of the aid under consideration and the rules for cumulation with other possible aids.
2.1. Rules to apply for
allocation of a business aid
To comply with Community competition rules, each aid envisaged in favour of a business must correspond to one of the Figure below.
2.1.1. The intervention envisaged is not State aid
within the meaning of Article 87 of the EC Treaty
It may be a general measure, a measure of a social nature benefiting the individual consumer or a measure Which does not affect trade between Member States. These three categories of interventions are compatible with Community competition rules and do not constitute State aid within the meaning of Article 87 of the EC Treaty. They should not be accounted for in the different types of aid (cf. Point II-2). In case of doubt as to the qualification of the measure, it is desirable to obtain the opinion of the European Commission.
2.1.1.1. General measures
Measures that automatically benefit all enterprises in the national territory, that is, without distinction according to enterprises and independently of any zoning, can be considered As " General measures ".
Most social policy measures and certain tax measures are general measures, unless they have the effect of favouring certain companies or productions
For example, the following devices have been qualified by the European General Measures Commission:
-the low-wage charge exemptions;
-the young company contract.
2.1.1.2. Social measures benefiting the individual consumer
Similarly, are not considered by the European Commission as state aid distorting competition within the meaning of Article 87.2 of the EC Treaty, measures to be taken to Social character benefiting from " Individual consumer ", for example:
-minimum inclusion income;
-aid for the recovery of motor vehicles more than eight years old (Decree n ° 95-1119 of 19 October 1995 establishing aid for Recovery of motor vehicles over eight years of age).
2.1.1.3. Measures benefiting businesses
but not affecting trade between Member States
Article 87.1 of the EC Treaty prohibits aid to undertakings which distort or threaten to distort competition ' To measure Where they affect trade between Member States ". Certain intervention schemes in favour of enterprises were therefore authorised by the European Commission because they had no impact on trade between Member States. These include interventions by local and regional authorities to maintain rural services.
Any benefit to a business that does not constitute a general measure, a social measure or a measure that does not affect the Trade is considered by the European Commission as an aid.
2.1.2. The help is part of a
Community Exemption Regulation or an already approved plan
2.1.2.1. Community exemption regulations
Council Regulation No 994/98 of 7 May 1998, pursuant to Articles 87 and 88 of the EC Treaty, allows the European Commission to exempt from notification, by way of The
Commission has so far adopted seven Community exemption regulations, which allow the public authorities of the Member States to implement aid to enterprises. Without prior notification. These are the following categories of aid:
De minimis aid granted on the basis of Commission Regulation No 69/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid; Regulation allows aid within the limit of EUR 100 000 per undertaking over a period of three years. They constitute a separate category of aid from other State aid and are the subject of separate stacking (cf. Point II-2.2.4).
Investment aid for small and medium-sized enterprises (SMEs) allocated on the basis of Community Regulation No 70/2001 of the Commission of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to State aid for small and medium-sized enterprises, as amended by Commission Regulation No 364/2004 of 25 February 2004 ; this regulation allows certain categories of aid for SMEs, as defined in the Commission recommendation of 6 May 2003 (cf. Annex III).
Training aid allocated on the basis of Community Regulation No 68/2001 Of the Commission of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to aid for training, as amended by Community Regulation No 363/2004 of the Commission of 25 February 2004
Basis of a scheme of aid covered by Commission Regulation No 2204/2002 of 12 December 2002 on the application of Articles 87 and 88 of the EC Treaty to State aid for employment
Agriculture and fisheries allocated on the basis of Commission Regulation No 1860/2004 of 6 October 2004 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid in the agriculture and fisheries
. Aid to SMEs in the agricultural sector allocated on the basis of Commission Regulation No 1/2004 of 23 December 2003 on the application of Articles 87 and 88 of the Treaty to State aid granted to SMEs active in production, Processing and marketing of agricultural products.
Aid to SMEs in the fisheries sector allocated on the basis of Commission Regulation No 1595/2004 of 8 September 2004 on the application of Article 87 And 88 of the EC Treaty to state aid granted to SMEs active in the production, processing and marketing of fishery products.
Where aid or aid is based on a Community exemption regulation, it must Comply with all of the provisions. The main elements of these regulations are included in the vade-mecum on Community competition rules on State aid to enterprises.
2.1.2.2. Support schemes already notified and approved
by the European Commission
Public interventions can also be part of plans notified by the state and authorised by the European Commission.
They must then respect all the procedures for the intervention of the notified system.
Some intervention funds managed by the State (European Regional Development Fund [ERDF], National Development and Development Fund of the Territory [FNADT] and certain interventions from the Fund for Local Initiatives [FIL] and the Defence Restructuring Fund [FRED]) do not in themselves constitute, within the meaning of Community rules, notified aid schemes, but Simple budget lines. Also, when aid to enterprises is allocated to these funds, it is necessary to ensure that they correspond to one of the cases described in points 2.1.1 to 2.1.3 of this section.
A list of the main aid schemes Notified by the State, classified according to their purpose, is attached as Annex I to this Circular. It is, however, appropriate to refer to the application circular of each regime where it exists, to the decision approving the aid scheme by the European Commission, which is generally available on the internet at the address indicated in Annex I to the This circular or vade-mecum.
2.1.3. The aid or the aid scheme is new; it must be
the subject of a notification and authorisation procedure
Where the aid envisaged is not one of the cases referred to in points 2.1.1 and 2.1.2, its Compliance with the competition rules shall be ensured only when notified by the State and approved by the European Commission in advance of its implementation, in accordance with the provisions of Article 88.3 of the EC
. The European Commission does not authorise a draft aid unless it corresponds to the possibilities provided for by a Community framework for existing aid. However, the French authorities have already used most of the possibilities offered by the Community guidelines on aid to implement notified aid schemes. It is therefore unnecessary to initiate new notification procedures where there is already a notified aid scheme in force for the category of aid envisaged or an exemption regulation. In this case, reference should be made to the conditions laid down in the approved aid scheme in force or those of the exemption regulation.
For the commitment of the notification procedure, reference should be made to point III-3.3 of this Circular.
2.2. Accumulation rules to be met when the
company receives more than one aid
After ensuring compliance with the rules of each notified system or of each Community exemption regulation, the second step is to ensure that: Compliance with the rules on the accumulation of aid for each undertaking when it comes to de minimis aid (cf. Point 2.2.4) and for each project in all other cases (cf. Point 2.2.3). These rules derive directly from the texts adopted by the European Commission under Articles 87 and 88 of the EC Treaty.
2.2.1. Scope of the rollup rules
Aid taken into account
State aid taken into account for the application of the cumulation rules are those which fall within the scope of Articles 87 and 88 of the EC Treaty, as set out in point I-1, whether they are of Community, national, regional or local origin.
The aid to be accounted for in the cumulation of aid calculations is all the aid referred to in point II-2.1 of this circular, With the exception:
-general measures, social measures benefiting the individual consumer and aid measures not affecting trade between Member States presented in point II-2.1.1;
-aid granted on the Basis of the de minimis Regulation, which are subject to separate control (cf. II-2.2.4);
-operating aid, which can only be authorised in the overseas departments and for which it is necessary to verify, independently of the others Aid, that it does not exceed the additional costs generated by the character of the region " Remoteness " Of these communities.
Calculating the Subsidy Equivalent
Support can take Various forms: grants, loan guarantees, tax benefits, loans, repayable advances, etc. The advantages of these different forms of aid must be able to be expressed in comparable terms, in order to add them and compare them to the authorised aid ceiling.
For this, the European Commission has defined two concepts, The gross subsidy equivalent (BSE) and net subsidy equivalent (NSE); the first is to quantify the amount of aid and the second to calculate the actual benefit that will accrue to the business after the tax is paid.
BSE: for a subsidy Paid at the beginning of the investment programme is the total amount of the aid paid to the company; in the case of aid paid over several years (subsidised loan, repayable advance, etc.), the calculation of BSE requires an update of Help. This is done by means of a reference rate calculated each year by the Commission. For 2006, this rate is set at 3.70 %. Its value is available on the Internet at the address indicated in Annex I to this Circular.
The NSE: it is a device that neutralizes the effect of business taxation on the amount of aid granted. The method of calculation is detailed in the Communication from the European Commission concerning regional aid of 24 February 1998 and in the vademecum on the Community competition rules on State aid to the Enterprises. The NSE is determined by applying a flat rate coefficient to BSE, which varies according to the reference rate referred to in the preceding paragraph. For the spatial planning premium, this coefficient is 0.687 6 in 2006. For the sake of simplification, this coefficient may be used to calculate the NSE for aids allocated by other schemes other than that of the land use allowance.
The NSE is used for the calculation of the purpose of calculating the cumulative aid Regional (aid linked to the productive investment of enterprises in the PAT zones) Industry " And in the overseas departments).
In other cases (aid for the productive investment of SMEs outside the PAT zones, environmental aid, research aid ...), The help rollups are calculated in ESB.
2.2.2. Prior declaration of the undertaking
The identification of notified aid and aid granted on the basis of a Community exemption regulation-in particular under the de minimis regulation-of which benefits or benefits have been granted Each undertaking requires a systematic and mandatory declaration.
On the occasion of the filing of an application for public assistance or the signing of an agreement, each company is required to declare:
-all aids Received or requested for the project it presents;
-and all the public aid it has received during the last three years, under the Commission's Community Exemption Regulation No 69/2001 of 12 January 2001 Concerning the application of Articles 87 and 88 of the EC Treaty to de minimis aid.
This declaration constitutes a condition of admissibility of the application for aid of the State or of European funds. It must be examined at the meetings of the aid allocation committees, which will verify the conformity of the aid allocated or envisaged under the Community
. And their groupings, it is for the prefects to recall the importance which is attached to the verification of the rules on the accumulation of aid, in order to prevent companies receiving local public aid from being exposed, in the event of
this end, the prefects will have to draw the attention of the local and regional authorities to the need to establish, in particular, the need for The implementation of their own aid, a prior declaration procedure similar to that explained above for state aid.
2.2.3. Review of rollup rules
at the enterprise project level
The aid rollups must be reported to an investment project of the enterprise concerned. The duration of the project may extend over several years, but it is generally limited to three years.
2.2.3.1. Compliance with the rollup rules
within the same aid purpose
The base and the stacking rates are defined by the European Commission in each framework or Community regulation governing a purpose Help. Thus, six main purposes of aid can be identified:
-the purpose " Regional ", which concerns aid for the productive investment of large enterprises and SMEs in assisted areas (TAP) Industry " And DOM);
-the purpose " PME ", on aid for the productive investment of SMEs outside assisted areas;
-the purpose" Employment ", which allows for the creation and maintenance of employment;
-the purpose" Training ", which refers to training aids Employees;
-the purpose " Environment ", which concerns aid for improvement by enterprises in respect of the environment;
-the purpose" Research ", which promotes research and development assistance.
When a Company benefits from at least two aid from devices connected with the same purpose, it is necessary to limit the total aid concerned to the rate of cumulation provided for in the Community text governing that purpose, on the part of the The eligible base it defines.
It is therefore appropriate to identify the aid allocated or envisaged on the project of the undertaking and to classify them according to the different purposes of aid, in order to verify, where appropriate, the rules on cumulation of Each purpose.
Annex I to this Circular provides a list of the various aid schemes approved in each of the aid objectives and sets out the Community rules on the accumulation of aid linked to it. This list retraces the provisions in force at the date of this Circular.
2.2.3.2. Compliance with the rules on the rollup of aid
a common expenditure base
Once the aid has been verified for each purpose, it is necessary to examine whether it is intended to grant two aid For different purposes for the same expenditure base of the company's project. If this is the case, the cumulative assistance rate must not exceed the rate of the most favourable aid plan committed.
2.2.4. Examination of the cumulation of aid at enterprise level:
the stacking of de minimis aid
Aid may be granted to undertakings without prior notification or without complying with the conditions of a notified scheme, in the Framework of the Commission's exemption Regulation No 69/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid.
This Regulation exempts aid, provided that it does not exceed Ceiling of EUR 100 000 per undertaking for a period of 3 years from the date of the decision to award the first de minimis aid.
When it is envisaged to grant aid to a company under the de minimis regulation, it is Necessary, in advance, to monitor the total amount of de minimis aid received during the previous three years. Only aid granted on the basis of Commission Regulation No 69/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid shall be accounted for in the verification of compliance with that amount. The undertaking must be informed of the de minimis aid by the granting authority when it uses Regulation No 69/2001 of the Commission of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to the aid of De minimis as a Community legal basis for its intervention, so that it can report it in the declaration of all aid received, referred to in point 2.2.2 and establish a cumulation account.
The de minimis rule applies to aid Granted to undertakings in all sectors, except:
-activities relating to the production, processing or marketing of the products listed in Annex I to the Treaty establishing the European Community which may Benefit from agricultural de minimis aid, the rules of which are the same but the different ceilings;
-aid for export-related activities;
-aid contingent on the use of national products in preference to
In addition, the de minimis aid scheme cannot be used to subsidise the expenditure on rolling stock of undertakings in the transport sector. The eligibility of the transport sector for the de minimis aid scheme, excluding the expenditure on rolling stock of undertakings in this sector, was announced by a press release of the European Commission of 3 March 2004. The corresponding amendment to the de minimis regulation is expected to take place in the first half of 2006.
The concept of "enterprise" Here is the legal form of the company, within the meaning of the trade code, irrespective of the degree of dependence of the That society vis-vis a parent company. For example, within a group, verification of the de minimis aid ceiling should be carried out by business and not consolidated at the group level.
It is desirable that the intensity of the de minimis aid as a percentage of expenditure
A list of national devices using the de minimis rule as of the date of this Circular is presented in Appendix II. In addition to these schemes, the de minimis aid has been implemented at regional and local level.
2.3. Special rules for certain
companies or projects
In particular cases, the notification procedure for individual assistance must be mandatory, even if the aid is granted Under a notified plan or if it complies with an exemption regulation.
2.3.1.
helper rules that exceed certain thresholds
Should be notified of any individual help that, by its characteristics, exceeds the reporting thresholds specified in the framework or regulation Aid:
-for aid for training, it is aid which exceeds 1 M;
-for aid to agriculture, it is, on the one hand, aid for expenditure where the total cost exceeds 12.5 M and, on the other hand, Aid for which the amount is more than 6 M;
-for employment aid, the aid amounts in excess of 15 million over a three-year period;
-aid for the investment of SMEs is, on the one hand, aid for Expenditure with a total cost of more than 25 M where the envisaged aid intensity exceeds 50 % of the applicable rates and, on the other hand, individual aid in excess of 15 M;
-for research aid, it is the aid Expenditure for which the total cost exceeds 25 M and exceeds 5 M;
-for environmental aid, it refers to aid for expenditure where the total cost exceeds 25 M and is greater than 5 M ; and
-finally, for aid to SMEs in the fisheries sector, it is, on the one hand, aid for expenditure over 2 M and, on the other hand, aid with an annual amount exceeding 1 M.
2.3.2. The rules on major investment projects
All public aid envisaged for investment projects in excess of 50 M must be submitted within 20 working days. From the granting of aid, information to the European Commission, containing the elements mentioned in Annex A of the multisectoral framework. In addition, in the cases provided for in the following paragraph, individual notification is foreseen.
The multisectoral framework for regional aid for major investment projects, adopted by the European Commission on 19 March 2002 (OJ C 70/8 of 19 March 2002), requires the public authorities to notify any higher aid, in gross grant equivalent:
-to 8,625 M in a PAT zone " Industry " At reduced rate (11.5 % field);
-12.75 M in a PAT field " Industry " At normal rate (17 % field);
-at 17.25 M in a PAT field " Industry " At an increased rate (zone at 23 %);
-at 48.75 M in the overseas departments.
Projects so notified may receive assistance only in Conditions that are strictly defined by the framework.
2.3.3. The rules for companies in difficulty
The rules applicable to firms in difficulty are explained in the Community guidelines on State aid for rescuing and restructuring Enterprises in difficulty (2004/C 244/02 published in the JOUE of 1 October 2004).
In particular, they specify that they must be notified individually, unless they are less than the de minimis:
-any rescue aid or Restructuring, in the absence of a specific scheme for SMEs in France;
-and any assistance, including an aid scheme or an exemption regulation, granted to a large or medium-sized enterprise otherwise supported by the Rescue or restructuring.
2.3.4. Specific rules for certain boxes
In some sectors where overproduction is concerned, the Community rules for authorising aid are stricter. In these areas, as in the case of agriculture, specific texts which closely regulate the allocation of aid are adopted by the European Commission or the Council
The use of notified schemes or exemption regulations, the following specific rules should be applied:
In the steel and synthetic fibres sectors, as defined in Annexes B and D to the framework Multisectoral on 19 March 2002, only aid for SME investment can be authorised;
In the automotive sector, defined by Annex C of the multisectoral framework of 19 March 2002, the rates of investment aid are Limited to 30 % of the regional ceiling when the amount of aid exceeds EUR 5 million;
In the shipbuilding sector, as defined by the framework for State aid to shipbuilding on 19 December 2003 (JOUE C 317/11 On 30 December 2003), the aid granted in the overseas departments must not exceed 22.5 %. Those paid into the PAT zones " Industry " At a normal rate and at an increased rate shall not exceed a intensity of 12.5 %; in the PAT zones " Industry " At a reduced rate, the applicable rate is 10 % NSE
The state assuming responsibility for the implementation of policies And in particular the provisions on State aid, it is for the national authorities to make all the notifications to the European Commission, whether they are aid schemes, individual aid schemes or cumulates Aid and that aid be allocated to funds of national, local or European origin. It is up to the same authorities to produce annual reports on the implementation of the authorised regimes and to respond to all the requests of the European
. Compliance with the provisions of the Community exemption regulations and must therefore carry out the transmission of the necessary information to the European Commission, in particular annual reports and information forms. Pursuant to Article L. 1511-1-1 of the General Code of Local and Regional Authorities, the obligations arising from the implementation of the exemption regulations are binding on local and regional authorities.
3.1. How to use the Community exemption regulations
Community exemption regulations impose on the state and local authorities who use them to comply with a number of rules Detailed procedure below.
It should be recalled that the Regulation for the exemption of employment aid allows only the State and the competent territorial authorities to implement aid schemes and not aid Individual.
3.1.1. Business information
For the use of the seven Community exemption regulations listed in point II-2.1.2 of this Circular, aid agencies must inform the undertaking That the aid in question is paid on the basis of the Community exemption regulation, quoting its title and its publication references in the Official Journal of the European Union. This allows the company to identify the different types of aid it receives, in particular the de minimis aid, and then incorporate them into the declaration described in point II-2.2.2 when soliciting new aid.
3.1.2. Information from the European Commission
Excepted for the use of Commission Regulation No 69/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to aid De minimis, the State, through the General Secretariat of European Affairs (SGAE), must undertake to provide the European Commission with a duly completed information form concerning the creation of any aid scheme or The allocation of any individual aid (allocated outside of an aid scheme) which uses as a legal basis one of the Community exemption regulations (SMEs, employment, training, agricultural SMEs, fishing SMEs).
These information forms must Be addressed to the European Commission within the following time limits:
-20 working days from the implementation of the aid scheme or the allocation of individual aid, for the Community aid exemption regulations Training, aid for SMEs and employment aid;
-10 working days from the implementation of the aid scheme or the allocation of individual aid, for the Community aid exemption regulations for SMEs Assistance to SMEs in the fisheries sector.
It is therefore necessary for each organisation wishing, within the scope of its powers of economic intervention, to use a Community exemption regulation to create an aid scheme or Allocating an individual aid to a company transmits the information form to the central administrations of the state, so that they can send it within the deadlines set by the European Commission.
You will be mindful of this obligation To the various territorial authorities which may use these Community exemption regulations to provide you with the information forms corresponding to the aid arrangements envisaged.
3.1.3. Data archiving
The exemption regulations require the public authorities to keep all information relating to the aid implemented for a period of ten years. The European Commission is in fact likely to request the State at any time during that period to disclose any information relating to the allocation of aid to a company on the basis of one of the Community exemption regulations.
3.1.4. Annual Reports
The State must also provide the European Commission with an annual report on the implementation of the various Community exemption regulations.
3.2. Procedure for using
of existing notified aid schemes
Where a notified aid scheme is used as a legal basis for public intervention in favour of a business, it should be sought in advance A statement by the company on the aid received or envisaged on the project on which the grant is based.
This declaration will be used to ensure compliance with the rules on the accumulation of aid referred to in point II
That the aid envisaged complies with all the conditions for implementing the aid scheme which have been notified to Brussels and approved by the European Commission. For this, reference should be made to the legal texts for the implementation and the vade-mecum of the Community competition rules on State aid to enterprises, which summarise the essential rules for the intervention of aid schemes
Most Community decisions approving aid schemes are published on the website of the European Commission (cf. Point II-2.1.3 and Annex I).
You will be responsible for archiving documents relating to The allocation of aid to enterprises for which you are managing or monitoring for ten years from the decision to award the aid, namely the prescribed period of limitation. This obligation must be recalled to the local authorities on the occasion of the transmission by the prefect of a decision authorising the use of a notified system.
3.3. Procedure for notifying aid
The
is responsible for the application of Community law before the European Commission and the Community courts. It is for this reason that it must notify the projects of aid schemes or individual aid to the European Commission, including those of the local authorities, in accordance with Article 88 of the EC
. Territorial and their groups would like to implement a specific aid scheme which does not enter any of the existing notified schemes, nor any published exemption regulations, the latter will have to be notified and approved by the Commission The European Union prior to its implementation. Any aid paid in disregard of this rule is deemed illegal, the European Commission can then order its recovery, and the suspension of the scheme which provides for it.
The procedures for notifying the Commission of aid European Commission Regulation (EC) No 659/1999 of 22 March 1999 and Commission Regulation (EC) No 794/2004 of 21 April 2004. This latter Regulation contains the forms and notification documents to be used in the Annex, depending on the nature of the aid.
Before taking the deliberation which establishes the envisaged aid, the Community must submit a request for Notification to the State representative. This request shall be forwarded by the regional prefect, together with his opinion, to the Ministry of Interior and Regional Planning (Office for Economic Intervention and Spatial Planning of the Directorate-General for Communities Local [2]) which addresses the SGAE responsible for coordinating all the notifications proposed to it by the relevant ministries, including for the aid implemented at the local level.
The SGAE ensures that the rules apply to departments Internal law has been respected. No projects involving irregularities with regard to national regulation are notified.
It is recalled that the envisaged aid scheme cannot under any circumstances be implemented before the authorisation of the European Commission. Therefore, given the time limits for examination required by the Commission, which are rarely less than six months, it is essential to pass on the aid project at a sufficiently advanced stage, but within a time frame that is compatible with the notification procedure. The community deliberation project setting out the rules of the intended device must be attached to the notification.
On the other hand, due to the cumbersome nature of this procedure, it is important to ensure that opportunities are used as a matter of priority The existing approved aid schemes and the exemption regulations, the use of the notification procedure being reserved for duly justified cases.
Finally, it is emphasised that each aid scheme authorised by the European Commission, After notification, shall be the subject of an annual report to its services. This obligation should be recalled to the local authorities in connection with the transmission by the prefect of a European Commission decision authorising notified aid.
3.4. Procedure known as " Useful measures "
provided for in Article 88.1 of the Treaty
When the European Commission amends the content of the Community competition rules on State aid to undertakings, it shall adopt Generally a procedure known as " Useful measures " By which it asks the Member States to adapt all the aid schemes in force concerned by the rules in question. This procedure requires the State to adapt the notified aid schemes it manages within the prescribed period.
This procedure also applies to local state aid schemes or local authorities, which have been able to do so. The subject of a notification procedure to the European Commission and an approval by the European Commission.
In this case, the services of the relevant ministerial departments will ask you to relay to the communities Territorial or decentralised services, the constraints linked to the application of this procedure of " Useful measures ". In addition, the last paragraph of Article L. 1511-1-1 of the General Code of Local and Regional Authorities recalls this obligation to the communities.
3.5. Response to Commission requests and inquiries
The European Commission may be referred by companies, individuals or other Member States for complaints concerning the allocation of State aid. In this case, it sends to the Member State specific requests for information on the aid in question, to which it must be answered in a very short time.
In order to prepare this response, the relevant ministerial departments may be Have to ask the prefect of the region or department in which the assisted company is located to provide them with all information relevant to the elaboration of the answer. It is the responsibility of the prefects to fully mobilise their services (General Secretariat for Regional Affairs, Regional Directorate for Industry, Research and Environment, Regional Directorate for Labour, Employment and Training) Professional, regional management of agriculture and forestry, etc.) And to request, where appropriate, the economic advice of the general paymaster.
As in the case of notifications, SGAE co-ordinates the replies obtained from the relevant ministerial departments and prepares the response of the French authorities. In order to take this necessary step of interdepartmental coordination into account, compliance with the deadlines set for the response projects is imperative. The French authorities generally have 20 working days to reply to the European Commission.
3.6. Procedure for recovery of unlawfully paid aid
In the event of a negative decision on aid, the European Commission decides that the Member State concerned shall take all the necessary measures to recover the aid To its beneficiary. The amount to be recovered includes the aid and interest calculated according to the method defined by the European Commission. Such interest shall run from the date on which the unlawful aid was made available to the beneficiary up to the date of its recovery.
Recovery of the aid must be made without delay. Failure to comply with an aid recovery decision exposs the Member State to the risk of infringement by the European Commission against it before the Court of Justice of the European Communities. The appeal may result in a penalty under penalty.
In accordance with the provisions of Article L. 1511-1-1 mentioned above, any territorial community or group of local and regional authorities who have granted aid The subject of a negative decision by the European Commission is obliged to proceed without delay to its recovery. It is necessary to remind those communities and groups that they would bear the financial consequences of the convictions which might result for the State of the late or incomplete performance of the recovery decisions made by The European Commission.
The recovery decisions are addressed to the ministerial departments concerned by the SGAE, which centralises and coordinates the information necessary to report to the European Commission on the good Execution of these decisions
A N N E X E I
LIST OF NOTIFIED HELP REGIMES CLASSED BY THEIR FINALITY, AND RULES OF CUMULATION OF AIDES AFFECTED IN THESE REGIMES
a) Accumulation of regional aid: aid in areas assisted in productive investment or job creation linked to investment:
This rule of Cumulation applies if a company located in the PAT zones " Industry " Or in the overseas departments benefits from at least two aids related to productive investment for its project.
Community reference text:
Rows European Commission guidelines on state aid for regional purposes (OJ C 74/9 of 10 March 1998).
Main aid schemes concerned with cumulation:
-aid granted to SMEs in the PAT zone " Industry " On the basis of Commission Regulation No 70/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to State aid for small and medium-sized enterprises;
-land use planning premium for projects Industrial (PAT) Industry " N 782/99);
-aid from the FDPMI (N 112/2000) to SMEs in the PAT zone " Industry " And in the overseas departments;
-intervention of the framework scheme for the assistance of local authorities to the investment of large enterprises (N 440/2003);
-aid for real estate and aid to land (in the PAT zone) Industry " Only);
-tax exemption (in the PAT field) Industry " Only);
-aid of conversion companies, of Group Charbonnages de France-SOFIREM, de FINORPA et du fonds d' industrialisation des basins mines (FIBM) (N 2/89 and N 286/2000);
-interventions de la SODIE (N 501/95) en zone PAT " Industry " ;
-conversion company operations The mining and chemical company group (SODIV-N 253/96);
-tax aid for investment in Corsica (N 9/2003);
-investment funds from Lorraine (N 122/2003);
-intervention by the tourism framework system (N 882/96) in favour of the Large enterprises and SMEs in assisted areas (TAP) Industry " And DOM).
Assiette type:
Eligible expenses include:
-the two-year salary cost of investment-related jobs;
-the Investments in tangible capital assets (land, buildings and equipment);
-investments in intangible assets (transfer of technology through the acquisition of patent rights, licences, know-how, or Unpatented technical knowledge).
For regional aid schemes, aid is allocated:
-on the base of the initial investment; in this case, the aid is calculated as a percentage of the value of the The investment established on the basis of a uniform set of expenditure, corresponding to the following elements of the investment: land, building and equipment;
-on the basis of the salary cost of the jobs created in connection with this investment; In this case, the amount of the aid is expressed as a percentage of salary costs, all charges included, for jobs created over a two-year period.
Method of calculation:
Where the business benefits from at least two plans Regional aid, it is necessary to ensure that the total intensity of such aid does not exceed the intensity ceilings of the PAT area in which it is located (i.e. 10, 15, 20 % for large companies in NSE) or, in the case of the overseas departments, The rate of 65 %. Verification of regional aid intensity must be carried out in relation to the sum of the expenditure eligible for regional aid schemes.
Regional aid ceilings may be increased by an additional 10 gross points in the case of regional aid. Aid granted to SMEs, without exceeding the ceiling of 30 % NSE in the areas eligible for TAP ' Industry " Or 75 % ESN in the overseas departments.
The basis for the stacking can be either total investment expenditure Eligible production, or the salary costs of jobs created (linked to investment) over a two-year period.
b) Accumulation of SME aid: investment aid for SMEs outside the assisted area:
This cumulation rule applies For aid linked to the productive investment of undertakings located outside the PAT zones' Industry " And the overseas departments.
Community reference text:
Regulation No 70/2001 as amended by Regulation No 364/2004 of the Commission of 25 February 2004 on the application of Articles 87 and 88 of the EC Treaty to State aid for small and medium-sized enterprises.
The Regulation of aid to SMEs provides for two types of interventions in favour of enterprises: Aid for (productive) material investment and intangible investment aid. It is appropriate to distinguish between these two categories of aid in order to verify the stacking of aid.
Major aid schemes concerned with cumulation:
Investment aid schemes:
-aid for the productive investment of allocated SMEs On the basis of Commission Regulation No 70/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to State aid for small and medium-sized enterprises, as amended by Regulation No 364/2004 outside the zones PAT " Industry " And DOM;
-FDPMI aids (N 112/2000) outside the PAT fields " Industry " And the overseas departments;
-interventions of the framework system tourism (N 882/96) in favour of SMEs outside assisted areas (PAT) Industry " And DOM) ;
-real estate by tertiary (N 369/97);
-Community aid scheme for SME investment (N 198/99);
-loan of honour to entrepreneurs (N 447/2000);
-intervention of guarantee funds (N 449/2000);
-derogating aid for the areas exiting the PAT card " Industry " ;
-CRITT (N 6/89);
-SODIE actions (N 501/95) out of the PAT field " Industry " In favour of SMEs;
-collective action arrangements (N 120/90).
Support schemes for consultancy or participation in fairs and shows:
-aid to the council of FRAC, ARC (N 662/99 and 2/99), agricultural FRAC (N 458/2000).
Eligible types:
Specific:
-investments in tangible capital assets (land, buildings and equipment);
-investments in intangible assets (transfer of technology through acquisition of rights of Patent, licensing, know-how, or non-patented technical knowledge);
-the two-year salary cost, including all expenses, of investment-related jobs;
-consulting expenses.
For aid schemes Investment for the SME purpose, the aid is allocated:
-on the basis of the initial investment; in this case, the aid is calculated as a percentage of the value of the investment established on the basis of a uniform set Expenditure, corresponding to the following elements of the investment: land, building and equipment;
-on the basis of the salary cost of the jobs created in connection with this investment; in this case, the amount of the aid is expressed in Percentage of salary costs related to jobs created over a two-year period.
Calculation method:
Investment aid:
The gross amount of aid allocated on a business investment project, on the basis of Above shall not exceed:
-15 % for small enterprises;
-7.5 % for medium-sized enterprises.
The basis for the cumulation of aid may be either the total of eligible productive investment expenditure, or By the salary costs of the jobs created (in connection with the investment) over a two-year period.
Aid to the Council or to participation in fairs and shows:
Rates of stacking of aid to the Council and aid for first participation in the Fairs and shows are 50 %.
c) Accumulation of purpose aids " Environment " : aid for the protection of the environment:
The following rule applies when a company receives at least two aid for the purpose " Environment " On the same project.
Community text of reference:
Community framework for State aid for the protection of the environment (OJ C 37/03, 3 February 2001).
Major aid schemes concerned with cumulation :
-environment framework aids (N 862/96);
-ADEME help systems:
-air quality (fixed-source air-N 37/2002);
-FIDEME (N 353/2001);
-ADEME Wastes (N 117 /B/2001);
-ADEME Energy (N 115/2000);
-OPATB Planned building thermal improvement operation (N 493/2001);
-ADEME Renewable energy (N 114/2001 and N 117 /A/2001);
-transport aids (N 353/2001);
-consultancy in the sector Agricultural (N 689/2002);
-aid for research and development (N 84/2003);
-aid schemes for water agencies:
-aid for water management (N 493/2002);
-aid to the fight against water pollution (N 497/2002) ;
-aid for the disposal of hazardous waste for water (N 496/2002);
-aid for general studies in the fields of water pollution management and control (N 492/2002).
Assibility of stacking:
The ceilings for aid are applied to the eligible base of environmental aid, as defined in the framework of 3 February 2001 (Part E 1-7 of the framework).
Method of calculation:
The gross intensity of the aid allocated to a project Of undertakings, on the basis of the abovementioned arrangements, may not exceed the aid rates laid down in point E of the Community framework of 3 February 2001 on the eligible basis of expenditure. If an expenditure receives both aid for the environment and aid for other purposes, the aid ceiling for the most favourable scheme shall apply to that part of expenditure.
(d) Accumulation of purpose aid " Employment " : aids to the Creation and maintenance:
This rollup rule applies when a company receives at least two employment aids on the same project.
Reference Text:
Commission Regulation (EC) No 2204/2002 of 12 December 2002 Concerning the application of Articles 87 and 88 of the EC Treaty to State aid for employment.
Main aid schemes concerned:
-aid granted on the basis of the aid exemption regulation No 2204/2002;
-aid scheme FRED (N 67/92);
-regional employment premium (N 443/2000);
-land use incentives for job creation projects in business service enterprises (N 782 /B and C/99).
Calculation method:
Different employment aid allocated on the basis of the abovementioned aid schemes, for the same undertaking, must respect the following stacking rates on the eligible basis of employment aid:
Intensity " Gross " For help Expressed as a percentage of salary costs, all expenses included, of employment helped for two years must not exceed 7.5 % in medium enterprises and 15 % in small enterprises.
In the PAT zones " Industry " And in DOM, for a large company, the intensities " Net " Maximum shall be those applicable to regional investment aid, i.e. 10, 15 or 20 per cent in PAT " Industry " Depending on the fields, and 65 % in the DOM.
These rates can be increased for SMEs:
-10 gross points without exceeding 30 % net in the PAT zone " Industry " ;
-and 15 raw points without exceeding 75 % net in the DOM.
Two aids on the same base and on the same project (salary costs):
The Aids " Job creation " Exempted or notified may not be cumulated with other State aid within the meaning of Article 87.1 of the EC Treaty, nor with other Community funding relating to the same eligible costs, if such cumulation Results in aid intensity above the aid intensity rate provided for in Commission Regulation (EC) No 2204/2002 of 12 December 2002 on the application of Articles 87 and 88 of the EC Treaty to State aid for employment
Investment-related employment with investment aid:
When investment-related employment assistance is combined with investment aid, the two cumulative grants must be in line with:
-the rate of regional assistance provided for in The PAT card " Industry " Or in the DOM, (plus for SMEs),
or
-the rate of assistance provided for by the SME Regulation, outside the PAT card " Industry " And DOM.
These rates are applied to the most favorable eligible base (either the salary costs of jobs created over two years or the material investment).
e) Accumulation of purpose aids " Training " : employee training aids:
This stacking rule applies when a company receives At least two training aids on the same project.
Community reference text:
Commission Regulation (EC) No 68/2001 of 12 January 2001 as amended by Commission Regulation No 363/2004 of 25 February 2004 concerning The application of Articles 87 and 88 of the EC Treaty to aid for training.
Main aid schemes concerned:
-aid granted on the basis of Commission Regulation No 68/2001 of 12 January 2001 as amended by the Regulation No 363/2004 on the application of Articles 87 and 88 of the EC Treaty to training aid;
-aid from the EDDF scheme (N 753/99);
-intervention by the ACE regime (N 70/95).
Rollup seat:
The basis of the training purpose Includes the following expenses:
-the cost of train-the-trainer staff;
-travel costs for trainers and training participants;
-other current expenses (such as materials and training expenses) Supplies);
-amortization of instruments and equipment in proportion to their exclusive use for the training project involved;
-cost of consulting services for the training action;
-cost of personnel of the training Participants in the training project up to the total of the other eligible costs included in points a to e. Only the hours during which the workers actually took part in the training, net of the productive hours or their equivalent, can be taken into account.
Method of calculation:
Total cumulative aid Allocated on the basis of the abovementioned aid schemes, for training projects, must respect the following stacking rates:
-for general training, aid is limited to 50 % of eligible expenditure for large companies and 70 % for small and medium-sized enterprises.
This intensity is increased by 5 points for enterprises located in the PAT zones " Industry " And 10 points for companies located in the DOM;
-for specific training, the Aid is limited to 25 % of eligible expenditure for large enterprises and 35 % for small and medium-sized enterprises.
These intensities are increased by 5 points for enterprises located in the PAT zones' Industry " And 10 points For companies located in the overseas departments.
These rates are calculated on the eligible basis of the aid schemes or exempted aid on the project.
If the cumulative aid is allocated on the basis of the exemption regulation, they Must be limited to EUR 1 or be notified individually to the European Commission.
(f) Accumulation of aid for purposes " Search " : aid for research and development:
This rule applies when a company benefits from The same project of two aid for research and development.
Community reference texts:
Communications from the European Commission on the Community framework for State aid for research and development (OJ C 45/6, 17 February 1996 and JOCE C 48/2 of 13 February 1998 in agricultural matters).
Main notified aid schemes concerned:
-ANVAR aid and advances (N 7/87);
-large innovative projects (GPI, N 70/89);
-ATOUT (N 10/97 N 463/90);
-PAT for research projects (N 782 /D/99);
-electronic stream;
-young innovative enterprises (N 190/2003);
-research and technology funds (FRT-N 1014/95);
-direct aid scheme for Territorial communities to enterprises in favour of research and development projects (N 446/2003).
Rollup debt:
The stacking rates apply to the expenditure eligible for R&D aid as defined in Annex II to the The 1996
method of calculation:
The total aid from the abovementioned schemes must be limited to the rates set out in point 5 of the Community framework for R&D aid of 17 February 1996.
g) Accumulation of aid for the Enterprises for the marketing and processing of agricultural products:
This rule applies when a company benefits on the same project of two aid under different schemes. These may come from aid schemes relating to different purposes (regional, SME, etc.).
Community reference texts:
-Community guidelines on State aid in the agricultural sector (JOCE of 1 February 2000 /C 28/02);
-Commission Regulation (EC) No 1/2004 of 23 December 2003 on the application of Articles 87 and 88 of the Treaty to State aid granted to small and medium-sized enterprises operating in production, Processing and marketing of agricultural products.
Main aid schemes concerned:
-Decision of the European Commission C (2004) 2976 of 28 July 2004 following notification N 553/2003: aid scheme for Marketing enterprises-processing of the agricultural sector;
-agricultural guidance premium (POA): Decree No 78/806 of 1 August 1978;
-Regional Council Support Fund (FRAC): aid N 2/99 authorised by the Commission on 5 January 2000;
-FRAC agricultural short: aid N 458/00 authorised by the Commission on 14 August 2000.
Rollup seat:
It includes the eligible expenditure as defined in point 4.2.3 of the Commission's agricultural guidelines. The same project may be the support for different purposes aids; when a fraction of the base of a global project benefits from several aids, the cumulation must be verified on that same fraction.
Method of calculation:
The cumulation of the Public aid ©Ene may exceed 40 % of eligible expenditure (or 50 % in Objective 1 area) in accordance with point 4.2.3 of the agricultural guidelines of the European Commission mentioned above.
However, under this global cumulation cap 40 %, it is recalled that each aid granted under a particular scheme must respect the ceiling of aid specific to that scheme. The same ceilings apply to aid under exemption (Commission Regulation [EC] No 1/2004 of 23 December 2003 on the application of Articles 87 and 88 of the EC Treaty to State aid granted to small and medium-sized active enterprises In the production, processing and marketing of agricultural products already cited).
h) Accumulation of aid for maritime and aquaculture enterprises and for marketing and product processing enterprises Fisheries:
The aggregation rule for state aid in this field is defined by Council Regulation (EC) No 2792/99 of 17 December 1999, as amended, in particular by its Annexes III and IV and by the Commission's guidelines European. It applies therefore that a company benefits on the same project of aid under several schemes relating to different purposes (SMEs, the environment, rescuing and restructuring firms in difficulty ...). The Rows Guidelines on state aid for regional purposes do not apply to this sector.
Community reference texts:
-Council Regulation (EC) No 2371/2002 of 20 December 2002 on conservation and exploitation Sustainable fisheries resources within the framework of the common fisheries policy;
-Council Regulation (EC) No 104/2000 of 17 December 1999 on the common organisation of the markets in the fisheries and aquaculture products sector ;
-Council Regulation (EC) No 2792/99 of 17 December 1999 as amended by Regulations (EC) No 1451/01, 2561/01, 2372/02 and 1421/2004 of 8 September 2004;
-Commission Regulation (EC) No 1595/2004 on the application of Articles 87 and 88 of the EC Treaty to State aid granted to small and medium-sized enterprises engaged in the production, processing and marketing of fishery products;
-guidelines for the examination of State aid for the Fisheries and aquaculture sectors (OJ of 14 September 2004 /C 229/ 5).
Rollup Assiette:
It includes eligible expenditure as defined by the European Commission's guidelines, in reference to Regulation (EC) No 2792/99 of the Council of 17 December 1999 amended when the latter is applicable. The same project may be the support for different purposes aids; when a fraction of the base of a global project benefits from several aids, the cumulation must be verified on that same fraction.
Method of calculation:
The cumulation of the Public aid may not exceed the ceilings laid down in Council Regulation (EC) No 2792/99 of 17 December 1999, in particular its Annexes III and IV. Under these limits, each assistance granted under a particular plan must respect the maximum assistance limit for that plan.
Note: -Decisions for approval by the European Commission of the abovementioned aid schemes are generally available at the following internet address:
http://europa.eu.int/comm/secretariat general/sgb/droit com/index fr.htm#assists
To appreciate The rules for cumulation of aid, in particular the calculation of their gross subsidy equivalent (BSE), requires an updating of the aid by means of a reference rate calculated each year by the Commission. The value of this rate is available on the internet at:
http://europa.eu.int/comm/competition/state aid/others/reference rates.html
A N N E X E I I
LIST OF DEVICES INTERNATIONAL AIDES EXISTING TO DATE ON THE APPLICATION OF THE COMMUNITY REGULATION No. 69/2001 IN THE MATTER OF MINIMIS OF MINIMIS
1. Aid to urban free zones and urban regeneration zones (ZFU and ZRU):
For UZs opened on 1 January 1997:
-exemption from income tax (art. 44 octies I to V of the General Tax Code-CGI) and the annual flat-rate taxation (IFA) (s. 223 not from the CGI);
-exemption from personal social contributions-sickness-maternity (art. 14 of Act No. 96-987 of 14 November 1996).
For UZs opened on 1 January 2004:
-exemption from income tax (art. 44 octies VI of the CGI) and IFA (art. 223 not from the CGI);
-exemption from personal social contributions-sickness-maternity (art. 14 of Act No. 96-987 of 14 November 1996, as amended by Act No. 2003-710 of 1 August 2003);
-exemption for two years from the property tax on built properties (art. 1383 C of the CGI);
-exemption from professional tax (art. 1466 A I quinquies of the CGI) and employers' social security contributions (art. 14 of Act No. 96-987 of 14 November 1996, as amended by Act No. 2003-710 of 1 August 2003
. Aid to the territorial Community of Corsica:
-regional premium to the creation of enterprises-aid for the maintenance and creation of employment limited to EUR 30 490 (Decree n ° 2001-607 of 9 July 2001);
-tax status of Corsica: reduction of The taxable base, exemption from regional and departmental shares (art. 1472 A ter, 1599 bis and 1586 bis of the CGI);
-free zone Corsica: exemption from taxes on profits (art. 44 decies of the CGI), of the annual flat-rate taxation (IFA-art. 223 not from the CGI) and professional tax (art. 1466 B and B bis of the CGI).
3. Plan under the Land Management and Development Policy Act (LOADT) n ° 95-115 of 4 February 1995:
On all zonations (rural regeneration zones [ZRR], rural areas of priority development [TRDP]), ZRU, PAT):
-aid from the National Business Development Fund (art. 43 of the LOADT);
-tax exemption on profits for new businesses (art. 44 sexies I of the CGI);
-building of SMEs: tax advantage in a real estate lease (art. 239 sexies D of the CGI);
-exemption from contributions for social insurance, industrial accidents and family allowances (art. 6-5 of Act No. 89-18 of 13 January 1989 concerning various social measures, resulting from Article 58 of the LOADT);
-relief from transfer rights when the trade fund ceases in the PAT zone (Art. 722 bis of the CGI).
Non-SME enterprises located in ZRR outside the field PAT industry:
-exemption scheme for 5 years of professional tax for large enterprises (art. 1465 A of CGI).
4. Professional tax credit for the maintenance of activity in an area of employment in great difficulty (art. 1647 C sexies of CGI).
5. Business recovery in difficulty:
-corporate tax exemption (s. 44 septies of the CGI);
-exemption from property tax on built properties (s. 1383 A of the CGI);
-exemption from professional tax (art. 1464 B of the CGI);
-exemption from the fee for business room and business room expenses (s. 1602 A of the CGI).
6. Tax Exemptions benefiting young innovative enterprises (JEI status, since January 2004):
-tax exemption on profits (art. 44 sexies A of the IMC) and IFA (art. 223 Unies A of the CGI);
-exemption from property tax on built properties (s. 1383 D of the CGI);
-exemption from professional tax (art. 1466 D of CGI).
7. SME tax credit exhibiting capital expenditure on new technologies (art. 244 quater K of the CGI).
8. Tax credit for businesses engaged in crafts (art. 244 quater (c) of the CGI).
9. Exceptional depreciation in favour of electro-intensive industries (art. 217 quinquies of CGI).
10. Tax credit-research for textile, clothing and leather companies (art. 244 quater B II h and i CGI).
11. Aid for enterprises participating in a research and development project in competitiveness clusters:
-exemption from tax on profits (art. 44 undecies of the CGI) and IFA (art. 223 Unies A of the CGI);
-exemption from professional tax on the deliberation of local authorities (art. 1466 E of the CGI);
-exemption from property tax on property built on the deliberation of local authorities (art. 1383 F of CGI).
12. Aid to business real estate for investment projects in the PAT zones " Tertiary " (Decree No. 2005-584 of 27 May 2005):
-part of the assistance of local authorities to SMEs exceeding 7.5 % of the eligible costs for the averages Enterprises and 15 % of these costs for small businesses;
-aid from territorial communities to large enterprises.
13. Aid for real estate in rental enterprises in all areas of the territory (decree n ° 2005-584 of 27 May 2005): aid for building rental to set the price of the rent below its value (including aid paid from nurseries Businesses to tenant companies in the form of a discount on the rental price).
14. Aid provided for in the Circular of the Minister of the Interior of 20 August 2000 on the aid scheme for local authorities to SMEs No 198/99, approved by the European Commission on 25 January 2000, in the event that the de minimis rule is Used.
15. Aid to the territorial authorities under contract with the State on the basis of Article L. 1511-5 of the General Code of Territorial Communities, when referring to the de minimis Regulation.
16. Aid granted under the aid scheme n ° 447/2000, approved by the European Commission on 23 May 2001, on loans of honour to entrepreneurs, when business loans do not fit into the definition of costs Eligible (Prime Minister's circular of 10 September 2002 on the implementation of financial engineering support schemes for the period 2000-2006).
17. Aids to Business Incubators " Incubated " In creation (Decree No. 2000-893 of 13 September 2000 on the conditions under which public scientific and technological institutions and public institutions Of higher education may provide means of operation to enterprises or natural persons).
18. Tax credit on personnel expenditure in favour of enterprises relocating their activity in France (Art. 244 quater I CGI).
19. Provision for the acquisition of depreciable capital assets, excluding buildings and passenger vehicles for the benefit of enterprises created or resumed for less than three years, employing less than twenty employees (art. 39 octies E of CGI).
20. Aid scheme of the group conversion company Chemical mining company of the potash basin in Alsace-SODIV - (decision of the Board of Directors of the SODIV of 1994 to intervene in capital, on the public funds for conversion of the basin Potash initially entrusted to SODIV under the 1994-1998 State-to-Region plan contract).
21. Aid provided for in the circular of the Minister responsible for tourism of 23 September 1997 on the framework regime ' Tourism " For aid granted to small businesses that exceed the following rates:
-15 % in the PAT zone " Tertiary " ;
-21.5 %, 27 % and 33 % in the PAT field " Industry " Low-rate, normal and increased, respectively.
22. Assistance to non-salaried workers in the hotels, cafés and restaurants sector which take over the old-age insurance contribution of their collaborating spouse (art. 10-II of Law No. 2004-804 of 9 August 2004).
23. Intervention Fund for Services, Handicrafts and Trade-FISAC (circular dated 17 February 2003 from the Secretary of State for SMEs, Trade, Crafts, Professional and Consumer Affairs).
24. Aid granted in the context of single programming documents (SPDs) or Community initiative programmes (CIP) Leader, Interreg, Urban, Equal, co-financed by the Community Structural Funds (ERDF, ESF, EAGGF) when the programme is Quotes and uses the de minimis rule.
A N N E X E I I I
DEFINITION OF MICRO, SMALL AND MEDIUM-SIZED ENTERPRISES (SUMMARY), COMMISSION RECOMMENDATION OF 6 MAY 2003 (ENTRY INTO FORCE ON 1 JANUARY 2005), ANNEX I OF THE COMMUNITY EXEMPTION REGULATION No. 70/2001, AMENDED BY REGULATION No. 364/2004 OF FEBRUARY 25, 2004
Any business (entity carrying on an economic activity, whatever its legal form) may be qualified SME if it meets the following criteria:
-strength criteria: it occupies less than 250 people;
-financial criterion: its annual turnover does not exceed EUR 50 million or the total annual balance sheet does not exceed 43 In
category, small enterprises occupy less than 50 persons and have a turnover or total balance sheet total of EUR 10 million; micro-enterprises occupy less than 10 persons and have one Turnover or balance sheet total less than or equal to EUR 2 million.
The character of SMEs is assessed by taking into account these two criteria (staff and financial thresholds) either on a single undertaking if it is autonomous, or on Several companies (the company and its related businesses or partners).
A business is self-sustaining, if it is not more than 25 % of its capital or voting rights by another company, or if it does not own More than 25 % of the capital or voting rights of another business, and if it does not meet the related business definition set out below. In this case, the effective thresholds and the financial thresholds to be taken into account are those of the only standalone enterprise.
One company is a partner of another, if one owns 25 % or more of the capital of the other or between 25 % and 50 % of its Voting rights, which translates into proximity between these companies without a control position from one to the other. In this case, the thresholds of establishment and the financial thresholds to be taken into account are those of the undertaking concerned and, in proportion to its participation in the capital or voting rights, those of the partner
. Definition, even if their participation exceeds 25 %, the following investors, provided that they do not hold a control position: public participation companies, venture capital companies, " Angels ", Universities or research centres, institutional investors, autonomous local authorities with an annual budget of less than EUR 10 million and less than 5 000 inhabitants. Apart from this case, a company controlled directly or indirectly, up to 25 % of its capital or voting rights by one or more public bodies or public authorities, cannot be regarded as an SME. By way of exception, this type of business can therefore be described as a stand-alone business.
One company is linked to another, particularly if one has control over the other because it holds a majority of voting rights, or The power to appoint or remove the majority of the members of the administrative, supervisory or supervisory body, or have a dominant influence in place in a contractual manner. In this case, the manning thresholds and the financial thresholds to be taken into account are those of the enterprise concerned and the related undertakings.
Companies which, acting in the same market or on contiguous markets, maintain Control relationships through a person or a group of natural persons are treated as related businesses.
Data used in the calculation of the workforce and financial thresholds are those for the last fiscal year Accounts closed and are calculated on an annual basis. When a company, on the date of the closing of the accounts, finds that the thresholds are exceeded in one direction or the other on an annual basis, it does not change the status unless the overrun occurs for two consecutive years.
The workforce corresponds to the number of units of work per year (employees and similar full-time equivalents, owner-operators and associates engaged in regular business in the enterprise and benefiting from financial benefits).
For the Prime Minister and delegation:
The Secretary General of the Government,
Jean-Marc Sauvé