Stakeholders National Agency for the attraction of investments and the development of enterprise-Invitalia S.p.a. A-general provisions. 1. introduction. 1.1. The Decree of the Minister of economic development March 6, 2013, institutional's website on June 4, 2013 and being published in the official journal, provides for the establishment of an aid scheme designed to promote the creation of new businesses in the regions of Basilicata, Calabria, Campania, Puglia, Sardinia and Sicily, leaving at an appropriate explanatory note the definition of further aspects relevant for access to the facilities and operation of the aid scheme. 1.2. This circular, issued according to the provisions of art. 5, paragraph 9, of the Decree, it is aimed at providing explanatory elements and define specific conditions of admissibility to the subjective and objective requirements, subsidies to sectors and economic activities. Are also defined methods, forms and deadlines for submission of applications and provided specifications for the criteria and evaluation process, under the conditions and limits of permissibility ' costs, the thresholds and the thresholds for the purposes of access to the facilities. They are also, shows the characteristics of the measure of concession, the modalities, times and conditions for the granting of concessions. 2. definitions. 2.1. for the purposes of this circular, the following definitions are adopted: a) "Decree»: the Decree of the Minister of economic development March 6, 2013, institutional's website on June 4, 2013 and being published in the official journal;
b) "Ministry" means the Ministry of economic development;
c) ' GBER ' means the Regulation (EC) no 800/2008 of August 6, 2008, published in the Official Gazette L 214 of August 9, 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the EC Treaty (General block exemption regulation) and subsequent amendments and additions;
d) ' de minimis Regulation: Regulation (EC) no 1998/2006 of December 15, 2006 on the application of articles 87 and 88 of the EC Treaty to state aid of minor importance (de minimis) published in the Official Gazette L 379 of December 28, 2006 and subsequent amendments and supplements, namely the Commission for the next regulation issued guidelines on State aid of minor importance;
e) "Decree-Law No 179/2012»: the Decree Law October 18, 2012, # 179, converted, with amendments, by law, December 17, 2012 # 221;
f) «innovative startups» means undertakings referred to in art. 25, paragraph 2, of Decree-Law No 179/2012, entered in the special section of the register of companies under art. 25, paragraph 8, of the same Decree-Law No 179/2012;
g) ' TFEU ': Treaty on the functioning of the European Union, the Treaty establishing the European Community;
h) «aims regional State aid map ', the aims regional State aid map 2007-2013 (b. 117/2010 Italy), approved by the European Commission on July 6, 2010, published in the Official Gazette C 215 of August 18, 2010 and subsequent amendments and additions;
the) ' convergence regions ' means the regions Calabria, Campania, Puglia and Sicily;
l) ' managing subject»: the National Agency for the attraction of investments and the development of enterprise S.p.a.-Invitalia;
m) ' the Technical Committee ' means the Technical Committee under art. 9, paragraph 4, of the Decree;
n) reserve PON research and competitiveness»: the special reserve established under the guarantee fund for small and medium-sized enterprises under art. 2, paragraph 100) (a) of law December 23, 1996, n. 662, financed with resources from the national operational programme «research and competitiveness» ERDF 2007-2013 and intended for issuing guarantees in favour of small and medium-sized enterprises located in convergence regions. 3. Financial resources available. 3.1. when first applied, the financial resources available for granting the aid referred to in the Decree are as follows: a) euro 100,000,000.00 (million) in resources arising from projects that are consistent, as identified in the ' final report on National implementation of the operational programme «Local entrepreneurial development» ERDF 2000-2006, for the financing of the measures referred to in point B of this circular;
b) euro 90,000,000.00 (novantamilioni) a National operational programme «resources Research and competitiveness» ERDF 2007-2013 and Cohesion action plan resources for the financing of the measures referred to in point C of this circular. 4. Beneficiaries. 4.1. Can benefit from the concessions referred to in Decree, except as provided in sections 4.5, 4.6 and 4.7, businesses, including innovative start-ups: a) consisting of no more than six months on the date of application of facilitation;
b) small size, pursuant to annex 1 of regulation GBER;
c) with headquarters located in the territories of the regions of Basilicata, Calabria, Campania, Puglia, Sardinia and Sicily, admitted areas in accordance with art. 107.3) and 107.3. c) TFEU, as identified in the regional State aid map purposes, with respect to the facilities referred to in point B of this circular, with headquarters located in the territories of the regions of the convergence objective, with respect to the facilities referred to in point C of this circular;
d) constituted in the form of company, including the companies ' cooperative;

and) where the corporate structure is composed, in numerical and participation, by an absolute majority by individuals; in the case of cooperative society members must be represented exclusively by natural persons, except as specifically provided for in art. 25 of Decree-Law No 179/2012 for innovative start-ups. 4.2. Can also apply for grants to natural persons wishing to form a new company; the same must be formally constituted no later than 30 days from the date of the notification of admission to the facilities sent to applicants from the managing subject. In the event that the new company is not established in the terms indicated above, or fails as specified in section 4.1 b), c), and letters), or to be provided without the participation as a member of one or more persons specified as part of the team in the business plan provided in sections 11.1 and 19.1, the application form is considered lapsed. 4.3. for the purposes of access to the facilities referred to in the Decree, the undertakings referred to in point 4.1 shall: a) be regularly constituted and registered with the commercial register or, in the case of innovative start-ups, the special section of the register of companies under art. 25, paragraph 8, of Decree-Law No 179/2012;
b) be in full and free exercise of their rights, not to be in voluntary liquidation and not be subjected to insolvency proceedings;
c) does not comply with the undertakings they received and subsequently refunded or deposited in an escrow account, identified as illegal or incompatible aid from the European Commission;
d) be in compliance with the rules governing construction and urban development legislation, work, accident prevention and environmental protection;
and revocation decisions have not been addressed) total of public facilities, except those arising from renunciation;
f) having sent back any public facilities taken for which it was placed an order for recovery;
g) you are not located in such a way as to be firm in difficulty as well as identified in the GBER Regulation;
h) be under regular accounting. 4.4. The requirements referred to in points 4.1 and 4.3 must be shown on the date of application of facilitation in the case of companies already established, that is, within 30 days from the date of communication referred to in point 4.2 in the case of the applicants referred to in that paragraph 4.2. 4.5. Are not eligible for benefits referred to in Decree subsidiaries, in accordance with the provisions of art. 2359 of the Italian civil code, by shareholders of companies which have ceased activities in the 12 months preceding the date of submission of the request. 4.6. Are not eligible for benefits referred to in the Decree, companies working in the following sectors: a) fisheries and aquaculture which fall within the scope of Council Regulation (EC) No 104/2000;
b) primary production of agricultural products listed in annex I of the TFEU;
c) processing and marketing of agricultural products listed in annex I of the TFEU;
d) coal mining; and, as regards the AIDS provided for in point B of this circular, the following sectors: e) the steel industry;
f) shipbuilding;

g) of synthetic fiber production. 4.7. The benefits referred to in Decree cannot be also granted for the support to export-related activities towards third countries or Member States, namely business programs directly linked to the quantities exported, to the establishment and operation of a distribution network or to other current expenditure linked to the export activity and preferential assistance contingent upon the use of domestic over imported products. 4.8. for the purpose of determining the requirements referred to in point 4.1, letter e), are not considered the minority, less than 50% of the share capital of the company held by institutional investors (1), universities and public and private research centres. 5. method of presenting applications and business plans. 5.1. The benefits referred to in the decree is granted on the basis of evaluation procedure to cover, in accordance with art. 5 of legislative decree March 31, 1998, n. 123, as amended and supplemented. 5.2. applications for assistance, together with business plans may be submitted from the day September 4, 2013 hours 12.00. 5.3. Applications submitted before the deadline referred to in point 5.2 shall not be taken into account. 5.4. pursuant to art. 2, paragraph 3, of the aforementioned legislative decree n. 123/1998, stakeholders are entitled to financial benefits only within the limits of availability referred to in paragraph 3. The eventual depletion of available resources involves closing the door. The Ministry shall, by notice signed by the Director-General of the Directorate-General for the promotion of entrepreneurial activities published in the Gazzetta Ufficiale della Repubblica italiana, the resource is expended and returns to the moments when they are requested, whose applications were not accepted for the facilitation intervened resource depletion, any documentation sent by them at their expense. 5.5. In case of insufficiency of resources available, applications submitted in the last day and successfully educated are admitted to facilities in partial measure, commensurate with the respective costs deemed be subsidized. 5.6. Requests for assistance shall be submitted to the managing subject which proceeds, in accordance with the chronological order of the lodging, to the investigation. 5.7. Requests for facilitation, written in Italian, must be compiled exclusively by electronic means, using the procedure that will be made available on the website smartstart.invitalia.it at least 30 days before the opening of the door, according to the terms and diagrams contained therein, which are also made available in a special section of this site at least 30 days before the opening of the door. Applications must be digitally signed (in accordance with the provisions of the digital administration code Legislative Decree No. 82/2005) by the legal representative or, in the case provided for in point 4.2, the natural person applicant on behalf of the company to be established, and shall be accompanied by the documentation indicated in the application form. 5.8. When finished filling in the business plan and the electronic submission of the application and its annexes contained therein, will be appointed to an electronic Protocol. 5.9. In the case of companies already established, together with the application must be sent electronically, via the same procedure information technology referred to in paragraph 5.7, Constitution and bylaws, Declaration in lieu of an act of notoriety pursuant to art. 47 of Decree of the President of the Republic # 445/2000 and subsequent amendments, according to the outline provided by the managing subject in a specific section of the site referred to in paragraph 5.7, certifying that they meet the requirements of sections 4.1 and 4.3. 5.10. in the case of persons posing on behalf of society to be established, the documentation referred to in point 5.9 shall be sent electronically, via the same procedure information technology referred to in paragraph 5.7, within 30 days from the date of notification of admission to the facilities. 5.11. Requests according to methods that do not conform to those stated in paragraph 5.7 shall not be taken into consideration. 6. granting of concessions. 6.1. The outcome of the proceedings referred to in sections 12 and 20, the managing subject adopts the measure for admission or non-admission to the facilities in question. 6.2. With reference to applications from innovative startups, the Technical Committee provides guidance and specifications to managing subject with regard to the conduct of investigative activities and decides on admission of innovative startups to the facilities. 6.3. the measure of granting of facilitations locates the recipient and the characteristics of the project funded, establishes permissible expenses and the form and the amount of revenue foregone, adjust the timing and modalities for the implementation of the initiative, sets out the obligations of the recipient and the grounds for revocation. 6.4. the measure referred to in paragraph 6.3 shall be forwarded to the recipient at the address of certified electronic mail (PEC), indicated by the same in the admission application to the facilities. 6.5. the acceptance of advantages granted, digitally signed, must be sent via PEC within 40 days of receipt of the grant referred to in point 6.3, using schemas provided by managing subject in a specific section of the site referred to in paragraph 5.7, otherwise the withdrawal of advantages granted. 6.6. the granting of concessions referred to in point B of this circular is conditional on the efficacy and validity of finalities regional State aid map. If, at the date of granting of facilitations, whether the period of validity of the regional State aid map purposes and has not yet approved the card valid for the next programming period, the facilities are granted under and within the limits of the provisions of the de minimis regulation. 7. Obligations of the beneficiary and constraints on business. 7.1. The beneficiary undertakes to:

to) allow, at every stage of the proceedings, the managing subject, to the Ministry and to subjects from these delegates or agents, to carry out checks and inspections in order to verify the conditions for the use and maintenance of the facilities, as well as the implementation of operations supported;
b) give prior notice for permission, any change of the venue, activity, articles of incorporation, by-laws and the shareholder;
c) giving timely notice to the managing subject of eventual admission in insolvency proceedings have been instituted, or instances of failure or prosecuted by third parties;
d) provide annually to the managing subject, information on the trend of activity and on the permanence of the objective and subjective requirements for a period of four years from the date of the granting of benefits, for the aid referred to in point B of this circular, and 3 years from the date of completion of the investment program, for the aid referred to in point C. In the case of undertakings accepted at concessions to apply both on State aid referred to in point B that on State aid referred to in point C of this circular, the longest term among those mentioned above;
e) apply towards employees, as provided for by art. 36 of the Act May 20, 1970, n. 300, conditions are not less than those resulting from collective bargaining agreements. B-aid for newly created small enterprises. 8. scope and object of the intervention. 8.1. for individuals with the requirements referred to in paragraph 4, with headquarters located in the territories of the regions of Basilicata, Calabria, Campania, Puglia, Sardinia and Sicily, admitted areas in accordance with art. 107.3) and 107.3. c) TFEU, as identified in the regional State aid map purposes, it is granted a contribution in relation to the costs incurred during the first 4 years after the date of filing of the application. 8.2. the eligible facilities referred to in this subparagraph B of business plans: provide for the adoption of new production techniques, organisational and/or solutions than the company's target market proponent, also in terms of reducing environmental impact;
are functional enlargement of the target audience of the product-service offered, compared to other players in the same basin currently achieved by the target market and/or in the same sector;
provide for the development and sale of products-innovative services or improvement compared to the needs of clients and/or intended to intercept new needs and/or innovative product-service/market combinations facing;
propose the adoption of business models geared to social innovation, including through the offer of products and services aimed at intercepting social or environmental needs. 9. The form and intensity of the aid. 9.1. The maximum annual amount of the contribution payable for each beneficiary is 50,000.00 euro, for a total amount of subsidy payable in favour of each undertaking 200,000.00 euros over 4 years from the date of application, except as provided for in section 9.2. 9.2. with regard to applications for benefits submitted by innovative start-ups, in case the recipient undertaking, when the request for delivery of each annual contribution, these expenses in research and development in art. 25, paragraph 2) (h), point 1), Decree-Law n. 179/2012 in excess of the minimum threshold provided for therein, however greater than or equal to 30% of the value of cost and value of production of the enterprise itself, which is employed, in the reference year, employees or collaborators in art. 25, paragraph 2) (h), point 2), of Decree-Law n. 179/2012 in excess of the minimum threshold provided for therein, for a value equal to or greater than 40% still total workforce of the undertaking, the maximum annual amount of the contribution payable under point 9.1 and higher, without prejudice to paragraph 13.1, a: a) euro 60,000.00, in relation to the first year from the date of filing of the application for benefit;
b) euro 70,000.00, relative to the second year from the date of filing of the application for benefit;
c) euro 80,000.00, relative to the third year from the date of filing of the application for benefit;
d) euro 90,000.00, relative to the fourth year from the date of filing of the application for benefit. 9.3. In accordance with the maximum allowable aid contribution referred to in sections 9.1 and 9.2, the intensity of the aid granted to each beneficiary is equal: a) for the first 3 years after the date of filing of the application: 1) 35% of the eligible costs referred to in paragraph 10, for businesses located in areas eligible under art. 107.3) TFEU, as identified in the regional State aid map purposes, which is equal to 2) 25% of the eligible costs referred to in paragraph 10, for businesses located in areas eligible under art. 107.3. c) TFEU, as identified in the regional State aid map purposes;
b) for the next year: 1) 25% of the eligible costs referred to in paragraph 10, for businesses located in areas eligible under art. 107.3) TFEU, as identified in the regional State aid map purposes, which is equal to 2) 15% of the eligible costs referred to in paragraph 10, for businesses located in areas eligible under art. 107.3. c) TFEU, as identified in the regional State aid map purposes. 9.4. The benefits referred to in this point B is subject to withholding tax, accomplished and paid according to art. 28 September 29, 1973, the Decree of the President of the Republic No. 600. 10. Eligible costs. 10.1. eligible to the facilities provided for in this point B costs, incurred by the undertaking on the date of submission of the application not later than 4 years from the same date, related to the implementation of the business plan, refer to:

a) interest on external funding granted to the undertaking, namely the interests arising from ordinary bank loans granted to the market rate, fixed or variable, admissible in no more than the reference rate in force on the date of grant of the subsidy, established by the European Commission and published on the website http://ec.europa.eu/competition/state_aid/legislation/reference_rates. html, plus 400 basis points in compliance with Commission communication 2008/C14/02 concerning the revision of the method for setting the rates of reference and discount rates;
b) costs related to the purchase of the availability of plant, machinery and technological equipment, namely technical-scientific, especially those related to the use of information and communication technologies necessary for the activity of enterprise. Are eligible: b. 1) rent for capital goods as per letter b), when used in the design, implementation, verification and testing, distributing products and/or services, which are used in research and development activities, specially equipped vehicles as mobile laboratories, where necessary for the performance of the activities referred to in the business plan. Excludes cases that constitute, in form and/or in substance, the hiring of companies or businesses, leasing by entities other than corporations, as well as the rental of motor vehicles other than those previously defined. These expenses will affect goods owned by members, directors, employees or their upcoming joint and leased by the proposing company whose shareholders are present members, directors, employees of the enterprise proposer or their next relatives (2). The recipient undertaking and landlords should not have any kind of reciprocal participation at company level;
b. 2) lease payments relating to plant, machinery and equipment referred to in point b), brand new, acceptable at maximum measures envisaged by current tax laws. Excludes cases that constitute, in form and/or in substance, leasing companies or businesses, and leasing by entities other than corporations. These expenses will affect goods owned by members, directors, employees or their upcoming joint and leased by the proposing company whose shareholders are present members, directors, employees of the enterprise proposer or their next relatives (3). The recipient undertaking and landlords should not have any kind of reciprocal participation at company level. Interests related to those leasing fees are eligible to the extent referred to in (a)). In case of initial maxifee, it isn't entirely permissible in the exercise of payment but must be considered within the jurisdiction of the duration of the lease and therefore is permissible within the limits of the quota for the year. Are not eligible expenses in any case for the redemption of property acquired in lease;
b. 3) depreciation of plant, machinery and equipment, referred to in point b), purchased brand new from the proponent undertaking, the permissible maximum tax legislation measures in force;
c) wage costs, within the maximum limits set by the NATIONAL COLLECTIVE LABOUR AGREEMENT relating to employees hired by the company, relating to fixed-term or indefinite employment relationships, inclusive of all tax and contributions, SEVERANCE PAY and reward productivity. Excludes compensation for overtime, family allowances, any charges for arrears and other variable components of remuneration. 10.2. Admitted the only costs, exclusive of VAT, incurred by the undertaking which receives it from the day of submission of the application for access to the facilities referred to in point 5.7. 10.3. For the assessment of eligibility ' costs, the costs referred to in points 10.1 b. 1) and b. 2), must be envisaged within the application through estimates or contracts, written on headed paper of the Outsourcer duly dated and signed; the costs referred to in point 10.1 (a)), b. 3) and c) must be envisaged within the application through appropriate information to demonstrate the full extent. 11. The business plan. 11.1. The business plan, to be compiled by using the information technology referred to in paragraph 5.7, according to the methods and schemas specified in that part, focuses on the following topics: demographics and profile of the promoter, description of the proposed activity, elements of innovation, market analysis, market entry strategies, technical, economic and financial aspects. 11.2. The innovative startups who wish to avail themselves of the elevation of the fee referred to in point 9.2, must specify, in the relevant section of the business plan, expenditure on research and development and/or the use of employees in the measures provided for in paragraph 9.2. 12. Investigation of claims and evaluation criteria. 12.1. The questions of facilitation, with the business plan shall be assessed according to the chronological order of submission; the decision of admission or non-admission to the facilities referred to in paragraph 6 is taken within 60 days from the date of submission of a complete application, subject to the terms provided by law August 7, 1990, n. 241 and subsequent amendments and supplements, in cases of requests under art. 6 and in cases of communications of impediments under art. 10-bis of the aforementioned law No. 241/1990. 12.2. The process of evaluation, carried out in compliance with the abovementioned law no 241/1990, includes verification of the existence of the requirements for access to the facilities as referred to in section 12.3, and substantive examination as referred to in section 12.4. 12.3. the verification of the requirements for access to the facilities concerns the existence of provisions of section 4 and paragraph 8 regarding the characteristics of the subjects proponents and of business plans. 12.4. The substantive examination, including an interview with applicants aimed to deepen all aspects of the business plan, it is based on the following evaluation criteria:

a) adequacy and consistency of skills possessed by its members, for education and/or previous work experience, compared to the specific activity by the enterprise and the business plan;
b) ability of the company to introduce new organizational and productive solutions in the market, as envisaged in the business plan;
c) potentials of the target market and its marketing strategies;
d) economic and financial sustainability of the initiative. Annex 1 to this circular contains the articulation of those criteria in the evaluation parameters and indicates the scores can be assigned to the business plans, as well as the minimum thresholds for the access to the facilities. In the event that the business plans do not meet the requirements of access and/or one or more evaluation criteria, the managing subject sends via PEC, to the address indicated by the promoter in the admission application to the facilities, a letter of impediments to acceptance of the instance within the meaning of article. 10-bis of law no 241/1990. 12.5. The reply to the communications of the impediment to the inclusion of the instance must be sent via PEC within 10 days of receipt of such communications. 12.6. For applicants who have not passed the threshold only assessment criterion referred to in paragraph 12.4) (d), the managing subject has the right to request a revision of the financial forecasts. Such request will be communicated to the promoter by PEC, to the address specified in the application for admission to the facilities. Revision of financial forecasts must be sent via PEC within 15 days after receipt of the request. The absence or inadequacy of revisions causes the impediment to the inclusion of the instance referred to in point 12.4. 12.7. During preliminary investigation, the managing subject currency also the appropriateness of costs, even compared with the forecasts indicated by the applicant in the business plan, and, where they encountered the incongruita, to reduce the amount and, consequently, to recalculate the amount of subsidy payable. 13. Payment of benefits. 13.1. The granting of concessions occurs in 4 annual instalments as reimbursement of the costs actually incurred in the first 4 years after the date of submission of the application, the maximum total for the period stipulated in the concession measure referred to in paragraph 6, without prejudice to the annual limits laid down in paragraphs 9.1 and 9.2. The annual amount of the contribution disbursed to each recipient cannot exceed 33% of the total maximum contribution allowed the same taxable entity, as indicated in the decision granting the concessions referred to in point 6. 13.2. Requests for disbursement must be submitted, using the computer technology in paragraph 5.7, according to the method and the patterns therein, within the deadline of 60 days from the date of the end of its years ', otherwise the withdrawal of advantages granted. 13.3. Using the same procedure information technology referred to in paragraph 5.7, must also be submitted electronically, using the patterns provided by managing subject, proof: a) the availability of suitable premises to the activity;
b) the effective operation of the undertaking which receives it in terms of production value and running costs;
c) the expenses incurred (for example, loan agreement and its statement of account interest paid, lease/leasing and fee invoices, and Payroll employment contract of employees);
d) evidence of amortization attributable to the period, through the submission of an updated financial statement; as well, through self-certification, proof: the lack of enforcement and), precautionary proceedings or bankruptcy proceedings be borne by the company;
f) possession of licenses, permits, approvals, authorizations and formalities required for the smooth running of the activity;

g) regular keeping of accounting records. 13.4. payments of expenses contribution is sought shall be made exclusively by non-transferable personal cheques, postal orders, bank transfers, bank receipt. 13.5. The managing subject, after checking the documentation referred to in point 13.3, pays the amounts due within 60 days of the date of submission of the request referred to in paragraph 13.2; where was found a lack of documents, the managing subject requires using PEC, to the address indicated by the recipient in the admission application to the facilities, the necessary additions to proceed with the delivery process. Failure to submit required integrations can determine a lower delivery and/or the partial or total withdrawal of the privileges. 13.6. The managing subject, before dispensing aid quotas, carry out checks, possibly followed by on-the-spot inspections in order to ensure that the beneficiary of the benefits is actually operational. In case these checks fail, the managing subject can have the suspension for a period of up to 6 months. If, as a result of subsequent verifications, the recipient undertaking is still not operational, willing the withdrawal total relief. 13.7. The suspension of concessions and is also prepared in case the managing subject, as a result of the checks or inspections, detecting a significant deviation of the actual time of realization of the project and/or the products/services offered and/or economic performance, than provided in the business plan drawn up by the recipient at the time of submission of the application such as to jeopardize the feasibility of the plan. In that case, the managing subject can have the suspension for a period of up to 12 months, within which the beneficiary can demonstrate substantial realignment of the operating results with the predictions contained in the business plan. If, on expiry of that term given the recipient undertaking, it detects the permanence of a significant deviation in the implementation of the business plan, it is the partial lifting of subsidies. 13.8. Providing annualised rates of contribution is net of withholding tax, accomplished and paid according to art. 28 September 29, 1973, the Decree of the President of the Republic No. 600. 14. cumulation of benefits. 14.1. The benefits referred to in this subparagraph B shall not be cumulated with other State aid, including de minimis, to the same recipient, when referring to the same eligible costs, subject, within the limits imposed by Community law on State aid, the guarantee of the reserve PON research and competitiveness is limited to enterprises located in the territories of the regions of the objective convergence. 15. Withdrawal of privileges. 15.1. The benefits referred to in this subparagraph B shall be revoked in the following cases: a) the beneficiary loses the requirements under points 4.1) (c), and 4 years after the date of the measure 4.5 before granting of facilitations;
b) in the case of innovative startups accepted at greater amount of subsidy pursuant to in paragraph 9.2, the recipient loses the requirements under art. 25 of Decree-Law n. 179/2012 for the qualification of innovative startups;
c) one of the conditions referred to in sections 13.5, 13.6 and 13.7;
d) enterprise activity facilitated discontinuance, both alienated in whole or in part, or given on hire, or moved into territories not covered by the subsidy referred to in this point B before 4 years from the date of the measure have elapsed for awarding concessions;
e) the recipient undertaking is referred to it in insolvency proceedings before 4 years have elapsed from the date of the granting of concessions;
f) the recipient undertaking has made, in the application form and in any other stage of the proceedings, perjury or false or acts performed with data that do not correspond to truth;
g) the beneficiary fails to fulfil the obligations of monitoring and control referred to in section 25;
h) in successive cases referred to in this circular and in the measure of granting concessions. C-support to investment programmes carried out by new digital business and/or technological content. 16. scope and object of the intervention. 16.1. To persons who satisfy the requirements referred to in point 4, with headquarters located in the territories of the regions of the objective convergence, it recognized a benefit, in respect of the implementation of investment programmes directly related to the start-up of enterprises, provided that the same: a) operate in the digital economy, namely;

b) achieve technology-driven investment programs aimed at enhancing economically system results of public and private research. 16.2. In relation to point a) of point 16.1 shall be eligible to the facilities referred to in this subparagraph C investment programs aimed at developing and/or producing services/digital products, namely adopting digital technologies as enabler of new processes and/or business models resulting in improved management efficiency, organisational and/or production. 16.3. In relation to the point b) of point 16.1 shall be eligible to the facilities referred to in this subparagraph C investment programmes that provide for the application of the results of studies and research in the processes of design, manufacture and marketing of products and services. 16.4. In compliance with the provisions in paragraph 23, the persons referred to in point 8.1, requesting the concessions referred to in point B and who are in possession of the requirements referred to in section 16.1, can also access to the facilities referred to in this subparagraph C. 16.5. The investment plans referred to in paragraph 16.1 are to be achieved by 18 months of acceptance of the measure of granting concessions and in any case no later than June 30, 2015, under penalty of revocation of the advantages granted. Any request for extension must be submitted within that period and adequately motivated; the managing subject, with the request, communicate the acceptance or the refusal thereof. 17. The form and intensity of the aid. 17.1. To the persons referred to in section 16.1, are recognized, in accordance with and to the extent provided by the regulations, the following facilities: a) de minimis subsidy systems for the implementation of investment programmes referred to in paragraph 16.1;
b technical and managerial support tutoring services) of the start-up phase of the business. 17.2. In accordance with the provisions of art. 3, paragraph 2, of the de minimis regulation, each entity can benefit from the advantages referred to in section 17.1, taking into account any additional benefits already obtained from the same subject as a de minimis in the current financial year on the date of application of facilitation and in the previous two fiscal years, up to the maximum limit of EUR 100,000.00 200,000.00 euros, or in the case of undertakings active in the road transport sector. 17.3. The benefits referred to in paragraph 17.1) (a), shall be granted to the extent 65% of eligible expenditure referred to in paragraph 18. In the case of the benefiting company whose team, on the date of application of facilitation, i.e. at the time of the Constitution for undertakings referred to in point 4.2, both consisting entirely of young people aged up to 35 years or by women, the contribution is equal to 75% of eligible expenditure. 17.4. the services referred to in paragraph 17.1) (b) shall be paid directly by the managing subject alle imprese beneficiarie. The value of these services, charged of the resources referred to in point 3.1) (b), it amounted to a maximum of euro 5,000.00 for each beneficiary. In case the amount of the benefits referred to in paragraph 17.1 exceeds the maximum amount of aid payable under the de minimis regulation, the managing subject will consequently reduce the amount of subsidy under point 17.1 (a)). 17.5. Management Services technical tutoring shall be granted to the recipient firm during realisation of investments and the startup company, for a maximum of 18 months from the grant. 17.6. These services are delivered, including by telematic methods, through the combination of the undertaking which receives it to a tutor. They are designed to accompany the start-up phases and subsequent development strategies with particular reference to the following areas: a) marketing expertise;
b) financial planning support;
c) assistance for access to the capital market;
d) support to the proper use of the facilities;
e) internal organization, communication, human resources;
f) networking activities addressed to deliver commercial collaborations, technical and organisational, formal or informal, even according to internationalization;
g) support to the processes of technological innovation and technology transfer. 17.7. The tutor assists the recipient ensuring the proper implementation of the program of tutoring through constant monitoring, with a chance to review the ongoing program, and by evaluating the final results. 17.8. The tutor shall: a) performing an initial check-up, aimed to analyze the needs, to be paid within 30 days from the date of acceptance of the order of granting of facilitations;
b) draw up a programme for tutoring, including the time schedule and the definition of service referred to in paragraph 17.6 that will be disbursed;
c) check the tutoring service delivery;
d) make a final check-up within 18 months from the date of initial check-up as per letter a), to analyze the structure of the company, its criticality, the strengths and weaknesses of the tutoring program. 18. Eligible expenses. 18.1. the following expenditure shall be eligible: a) plant, machinery and equipment technical-scientific, technological or functional to the realization of the investment programme;
b) functional hardware and software to the investment project;
c) patents and licenses;
d) certifications, know-how and unpatented technical knowledge, too, as long as it's directly related to the production and management needs of the enterprise;

e) design, development, customization, testing of architectural solutions and production technological systems, functional technological investment project specialist advice, as well as its rectification and adaptation. 18.2. the costs referred to in points a and b) of point 18.1) must refer to factory new goods; are not eligible expenses relating to the purchase of motor vehicles except those specifically equipped as mobile laboratories, where necessary for the performance of the activities referred to in the business plan. 18.3. For the assessment of eligibility ' costs, the costs of letters a), b), and) and the certifications mentioned in point d) of point 18.1, shall be envisaged in question through quotations, written on the letterhead of the supplier duly dated and signed. The costs referred to in points c and d) of point 18.1), with the exception of certifications, must be determined within the application on the basis of technical expertise on oath drawn up by a qualified technician with specific skills and highly professional, properly documented, it refers to the patent, licensing, know-how and unpatented technical knowledge also. The report must contain all information necessary to assess the adequacy of the price, (for example, the price paid for the use of similar licenses, the present value of cash flows relating to expected future economic benefits and related to the particular license/patent, or, as regards the know-how and technical knowledge are not registered, this method of royalties , which is the value calculated on the basis of a hypothetical license fee that the company would have to pay to use a patent or a similar license). 18.4. the costs are not allowed for purchase of patents, licenses, know-how and unpatented knowledge among society where, with effect from 24 months before the date of submission of the request for access to the facilities, companies have found themselves under the conditions laid down in art. 2359 of the civil code or both participate, even cumulatively, at least 25%, from those other subjects; This participation also detects if determined indirectly. 18.5. in relation to the expenditure relating to the acquisition of certifications, be subsidized are the only costs related to the acquisition of the first certification, to the exclusion of subsequent work of periodical inspections and certification provisions for adjustment occurred. 18.6. be subsidized Are costs for expert advice, in the upper limit of 20% of the other eligible costs only if directly functional to the investment project and not related to the ordinary management of the company, provided by third parties but not continuous or periodic. The costs are be subsidized if supported by documentation that contains the number of days/man estimated necessary to carry out the advice, the daily cost for each consultant and the detailed articulation for each stage of the activity, as well as the curriculum vitae of the trader in accordance with the model European or detailed profile with job list of suppliers. 18.7. Do not include supplies acquired with the formula of "turnkey". Cannot also be subsidized goods and services provided by members, directors, employees of the enterprise proposer or their next relatives (4) as well as companies whose shareholders are present members, directors, employees of the enterprise proposer or their next relatives. The recipient undertaking and manufacturers should not have any kind of reciprocal participation at company level. 18.8. Admitted the only costs, exclusive of VAT and social security and welfare charges, incurred from the day following the dispatch of the application referred to in paragraph 5.7. VAT is genuinely and definitively borne by the recipient's eligible expenditure except where it is not recoverable himself. 19. The business plan. 19.1. The business plan, to be compiled by using the procedure in paragraph 5.7 computing according to the methods and schemas specified in that part, focuses on the following topics: demographics and profile of the promoter, description of the proposed activity, elements of innovation, market analysis, market entry strategies, technical, economic and financial aspects. 19.2. the persons referred to in section 16.1 planning also require the facilities referred to in point B present a single application for benefit. 20. Investigating claims and evaluation criteria. 20.1. applications for assistance, together with the business plan, will be evaluated according to the chronological order of submission and in adherence to the ' criteria for selecting the operations "of the national operational programme «research and competitiveness» ERDF 2007-2013, approved by the Monitoring Committee in relation to the operational objective «4.2.1.3: integrated actions for sustainable development and the diffusion of the information society-integrated actions for the information society". The decision of admission or non-admission to the facilities referred to in paragraph 6 is taken within 60 days from the date of submission of a complete application, subject to the terms provided by law August 7, 1990, n. 241 and subsequent amendments and supplements, in cases of requests under art. 6 and in cases of communications of impediments under art. 10-bis of the aforementioned law No. 241/1990. 20.2. The process of evaluation, carried out in compliance with the abovementioned law no 241/1990, includes verification of the existence of the requirements for access to the facilities as referred to in section 20.3, and substantive examination as referred to in section 20.4. 20.3. the verification of the requirements for access to the facilities concerns the existence of provisions of section 4 and paragraph 16 regarding the characteristics of the subjects proponents and of business plans. 20.4. The substantive examination, including an interview with applicants aimed to deepen all aspects of the business plan, it is based on the following criteria: a) the adequacy and consistency of skills possessed by its members, for education and/or previous work experience, compared to the business plan;

b) a highly innovative business idea, referring to the introduction of a new product or service, or new organizational solutions or production;
c) potentials of the target market, the strategic positioning of its business, the marketing strategy;
d) technological and operational feasibility of the investment programme;
and) economic and financial sustainability. Annex 2 to this circular contains the articulation of those criteria in the evaluation parameters and indicates the scores can be assigned to the business plans, as well as the minimum thresholds for the access to the facilities. In the event that the business plans do not meet the requirements of access and/or one or more evaluation criteria, the managing subject sends via PEC, to the address indicated by the promoter in the admission application to the facilities, a letter of impediments to acceptance of the instance within the meaning of article. 10-bis of law no 241/1990. 20.5. The reply to the communications of the impediment to the inclusion of the instance must be sent via PEC within 10 days of receipt of such communications. 20.6. in the event that the promoter requires also the facilities referred to in point B, the assessment will be carried out by the managing subject on the basis of the criteria in section 20.4. 21. Provision of facilities. 21.1. The contribution is made at the request of the beneficiary, as reimbursement of actual costs incurred and paid, in no more than two States work progress (SAL): a) an initial amount of not less than 40%, and not more than 80% of total expenditure classes;
b) a residual balance equal to the amount of the Investment SAL altogether admitted, that is one solution equal to the entirety of the investment allowed. 21.2. Is without prejudice to the possibility for the beneficiary to claim the delivery of a first tranche of facilitation by anticipation, released from the progress of the programme on investment, 40% of the amount not exceeding total contribution granted upon presentation of appropriate bank guarantee or insurance policy fideiussoria in favour of the managing subject, of the same amount, irrevocable, unconditional guarantee payable on first demand and drafted using the scheme that will be made available by the managing subject on the site referred to in paragraph 5.7, and issued by credit institutions or by insurance companies in respect of the circular of the Ministry of economic development December 21, 2012, no 43138, published in Official Gazette No. 19 of January 23, 2013. 21.3. Requests for disbursement must be submitted, according to the scheme will be made available by the managing subject in paragraph 5.7 site in accordance with the following terms: a) in the case of anticipation, upon acceptance of the order for awarding concessions but no later than 3 months from that date;
b) in the case of the first SAL, upon acceptance of the order for awarding concessions but no later than 9 months from that date;
c) in the case of SAL in balance, or one lump sum from the date of acceptance of the order for awarding concessions and in no case later than 18 months from that date, and in any case no later than June 30, 2015 under penalty of revocation of the advantages granted. 21.4. In the case of advance payment of benefits, the request for delivery, in addition to the surety referred to in paragraph 21.2, shall be accompanied by documents certifying the existence of the company, as well as through self-certification, that there are no enforcement procedures, precautionary proceedings or bankruptcy proceedings be borne by the company. The managing subject may also require additional documentation required by community and national laws. 21.5. In the case of the first SAL is an integral part of the request for provision of paragraph 21.3 proof: a) the availability of suitable premises to the activity;
b) advancement of the investment program;
c) evidence of payments of fees related to investment subject of provision and related disclaimers of receipt issued by the supplier; as well, through self-certification, documentation showing: d) that there are no enforcement procedures, precautionary proceedings or bankruptcy proceedings be borne by the company;
and the proper completion of records). In the case of SAL in balance, together with the documentation listed above must be submitted through self-certification, the documents certifying the ownership of licenses, permits, approvals, authorizations and the completion of formalities required for the smooth running of the activity. The managing subject may also require additional documentation required by community and national laws. 21.6. The disbursement of anticipation and the first SAL facilities and is subject to the outcome of the verification of the documentation, of which 21.4 and 21.5 points, respectively. If successful the managing subject pays the amounts due by the following deadlines: a) in the case of advance payment of benefits, within 30 days from the date of submission of the request for disbursement completa;

b) in the case of the first SAL, within 60 days from the date of submission of the request for disbursement completa. 21.7. The anticipation is retrieved from the managing subject in declining to the contribution that an enterprise matures on individual SAL; the surety referred to in paragraph 21.2 is released as a result of reporting by the company receiving the eligible expenses eligible to accrue a contribution at least equal to the anticipation. 21.8. The dispensing of SAL in balance, or in a lump sum, it is subject to the outcome of the checks of documentation referred to in point 21.5 and inspection referred to in point 22. If successful the managing subject pays the amounts due within 60 days of the date of submission of the request for disbursement completa. 21.9. where the checks referred to in paragraphs 21.6 and 21.8 diano fail, the managing subject requires appropriate additions. Failure to submit required integrations, or send documents not suitable to remedy the impediment to the supply, determines a minor provision and/or starting the provision of partial or total withdrawal of the privileges. 21.10. payments of expenditure concerned by the request for assistance must be made exclusively by non-transferable personal cheques, postal orders, bank transfers, bank receipt. 22. verification Inspection and periodic inspections. 22.1. The managing subject, including through subsidiaries in order to proceed to the SAL in balance — in one solution, check the realization of investment program through an inspection to be carried out at the registered office and/or the company financed operations and, where necessary, at the premises where records kept accounting and tax. 22.2. when inspection are verified: a) the permanence of the subjective and objective conditions required for the use of the facilities;
b) regularity of bookkeeping and tax;
c) the conformity to originals of the documentation of expenditure presented;
d) existence, consistency and matching of investments made with those planned;
e) installation and operation of complex systems, consisting of the check of connections, their appropriate placement for the purpose of entry into production and possible testing. 22.3.6, 21 and 36 months after completion of the investment programme, conventionally coincident with the date of delivery of the SAL in balance, the managing subject checks on undertakings to verify its operation in terms of value of production and operating costs. In order for this control, the undertakings in receipt of benefits shall send to the managing subject information, according to the scheme made available in a separate section of the site referred to in paragraph 5.7. 23. cumulation of benefits. 23.1. The benefits referred to in this point C can not be combined with other discounts, including those referred to in point B of this circular if expenditure referred to in point a) and b 10.1.3), granted to the recipient, when referring to the same eligible costs, subject, within the limits imposed by Community law on State aid , the guarantee of the reserve PON research and competitiveness. 24. Withdrawal of privileges. 24.1. The benefits referred to in this paragraph C shall be revoked in the following cases: a) the beneficiary loses the requirements under points 4.1) (c), and 4.5 and section 17.3 before 3 years have elapsed from the date of completion of the investment programme;
b) the recipient has not complied with the deadlines laid down for the implementation of the investment programme in paragraph 16.5 unless extraordinary events not attributable to normal entrepreneurial risk taking and any extensions authorized by the managing subject;
c) the recipient undertaking to transfer elsewhere, aliens or destinies for uses other than those provided for in the investment program, without the permission of the managing subject, movable and/or corporate rights allowed at facilities before they are spent 3 years from the date of completion of the investment programme;
d) facilitated enterprise activity is not commenced within 6 months from the date of completion of the investment programme, discontinuance, both alienated in whole or in part, or given on hire, or moved into territories not covered by the subsidy referred to in this point C before until 3 years after the date of completion of the investment program. For the purposes of this circular, the activity of the enterprise is not started in case it finds a substantial absence of production value and running costs;
e) the recipient undertaking is referred to it in insolvency proceedings before at least 3 years from the date of completion of the investment programme;
f) the recipient undertaking has made, in the application form and in any other stage of the proceedings, perjury or false or acts performed with data that do not correspond to truth;
g) the beneficiary fails to fulfil the obligations of monitoring and control of point 25;
h) in successive cases referred to in this circular and in the measure of granting concessions. D-monitoring and control of the interventions. 25. monitoring, inspections, controls, and reporting requirements. 25.1. At every stage of the proceedings the managing subject and the Ministry may undertake checks, including sample checks, inspections, and special initiatives, in order to verify the conditions for the use and maintenance of the facilities, as well as the implementation of operations supported. 25.2. the Ministry shall submit to the Commission annual reports concerning advantages granted under this Ordinance, including the lists of beneficiaries and its economic sectors of activity, the amounts granted to each beneficiary and its intensity. 25.3. the beneficiaries must:

a) allow and encourage at every stage of the proceedings, conducting all stages of control, inspection and monitoring initiated by the Ministry and the competent State agencies, from the European Commission and other EU bodies competent in the field, including through inspections and inspections in order to verify the status of programs and conditions of maintenance of facilities. In particular, with respect to the aid referred to in point C of this circular, the carrying out of control, inspection and monitoring activities should be allowed in relation to the provisions of articles 60, 61 and 62 of Regulation (EC) No 1083/2006, and in articles 13 and 16 of Regulation (EC) no 1828/2006;
b) match all requests for information, data and periodic technical reports prepared by the Ministry, in accordance with Regulation (EC) no 1083/2006, in order to make the monitoring of preferential programs;
c) with reference to the aid referred to in point C of this circular, highlight, through suitable publicity, with modalities for the purpose identified by the Ministry as specified in "guidelines for information and publicity by the beneficiaries of funds» http://www.ponrec.it/comunicazione/strumenti-informativi.aspx site, the program subsidized was created with the help of the ERDF resources and inform the public about the subsidy obtained , in accordance with art. 69 of Regulation (EC) no 1083/2006 and Regulation (EC) no 1828/2006;
d) with reference to the aid referred to in point C of this circular, ensure, in compliance with the provisions of art. 60) (d) of Regulation (EC) No 1083/2006, which has maintained a separate accounting system or an adequate accounting code for all transactions relating to the operation without prejudice to national accounting rules;
e) highlight the implementation of the programme in the annual report for each of the years immediately following the year in which the individual disbursements of incentives. 25.4. in order to ensure proper use of the facilities referred to in the Decree, the Ministry can make use of the "Special Core public spending and repressions Community fraud» della Guardia di Finanza, in accordance with art. 25 of Decree-Law No 83 June 22, 2012, converted, with amendments, by law No 134 August 7, 2012. 25.5. The data on the implementation of the planned measures by Decree shall be forwarded to the "permanent monitoring and evaluation system", established by art. 32 of Decree Law No 179/2012 in order to monitor the status of implementation of measures to promote the creation and development of innovative startups and to assess their impact on growth. 26. information and contact points. 26.1. All information will be made available via: portal of the Ministry of economic development: www.mise.gov.it;
Invitalia Portal: www.invitalia.it;
e-mail: smartstart@invitalia.it. 27. list of annexes. Annex 1-evaluation criteria scores grid (aid referred to in point B). Annex 2-scoring Grid assessment criteria (State aid referred to in point C).
Rome, June 20, 2013 the Minister: Zanonato (1) for institutional investors is defined as those persons whose activity of investments in financial instruments is subject to prior authorisation or otherwise subject to special regulation. This category includes banks, asset management companies (SGR), the investment company with variable capital (SICAV), pension funds, insurance companies, finance companies parent banking groups, the subjects enrolled in the register provided for in article 106 of the banking law, banking foundations and regional development funds. (2) For the next joint must be within the second degree ascendants and descendants (parents-children, grandparents-grandchildren), spouse, brothers and sisters, kin in the same instance (in-laws and sister-in-law), uncles and nieces (articles 74-78 of the Civil Code). (3) see footnote 2. (4) For upcoming joint must be within the second degree ascendants and descendants (parents-children, grandparents-grandchildren), spouse, brothers and sisters, kin in the same instance (in-laws and sister-in-law), uncles and nieces (articles 74-78 of the Civil Code).