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Document 02013R1408-20231025
Commission Regulation (EU) No 1408/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the agriculture sector
Consolidated text: Commission Regulation (EU) No 1408/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the agriculture sector
Commission Regulation (EU) No 1408/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the agriculture sector
02013R1408 — EN — 25.10.2023 — 003.001
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COMMISSION REGULATION (EU) No 1408/2013 of 18 December 2013 (OJ L 352 24.12.2013, p. 9) |
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L 275 |
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5.10.2023 |
COMMISSION REGULATION (EU) No 1408/2013
of 18 December 2013
on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the agriculture sector
Article 1
Scope
This Regulation applies to aid granted to undertakings active in the primary production of agricultural products, with the exception of:
aid the amount of which is fixed on the basis of the price or quantity of products put on the market;
aid to export-related activities towards third countries or Member States ( 1 ), namely aid 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;
aid contingent upon the use of domestic over imported goods.
Article 2
Definitions
For the purposes of this Regulation the following definitions apply:
“agricultural products” means products listed in Annex I to the Treaty, with the exception of fishery and aquaculture products covered by Regulation (EU) No 1379/2013 of the European Parliament and of the Council ( 3 );
“primary production of fishery and aquaculture products” means all operations relating to the fishing, rearing or cultivation of aquatic organisms, as well as on-farm or on-board activities necessary for preparing an animal or plant for the first sale, including cutting, filleting or freezing, and the first sale to resellers or processors.
‘Single undertaking’ includes, for the purposes of this Regulation, all enterprises having at least one of the following relationships with each other:
one enterprise has a majority of the shareholders’ or members’ voting rights in another enterprise;
one enterprise has the right to appoint or remove a majority of the members of the administrative, management or supervisory body of another enterprise;
one enterprise has the right to exercise a dominant influence over another enterprise pursuant to a contract entered into with that enterprise or to a provision in its memorandum or articles of association;
one enterprise, which is a shareholder in or member of another enterprise, controls alone, pursuant to an agreement with other shareholders in or members of that enterprise, a majority of shareholders’ or members’ voting rights in that enterprise.
Enterprises having any of the relationships referred to in points (a) to (d) of the first subparagraph through one or more other enterprises shall also be considered to be a single undertaking.
Article 3
De minimis aid
By way of derogation from paragraphs 2 and 3, a Member State may decide that the total amount of de minimis aid granted to a single undertaking shall not exceed EUR 25 000 over any period of 3 fiscal years and that the total cumulative amount of de minimis aid granted over any period of 3 fiscal years shall not exceed the national cap set out in Annex II, subject to the following conditions:
for aid measures which benefit only one single product sector, the total cumulative amount granted over any period of 3 fiscal years shall not exceed the sector cap defined in Article 2(4);
the Member State shall have in place a national central register in accordance with Article 6(2).
Aid payable in several instalments shall be discounted to its value at the moment it is granted. The interest rate to be used for discounting purposes shall be the discount rate applicable at the time the aid is granted.
Article 4
Calculation of gross grant equivalent
Aid comprised in loans shall be considered as transparent de minimis aid if:
the beneficiary is not subject to collective insolvency proceedings nor fulfils the criteria under its domestic law for being placed in collective insolvency proceedings at the request of its creditors. In case of large undertakings, the beneficiary shall be in a situation comparable to a credit rating of at least B-; and
for measures falling under Article 3(2), the loan is secured by collateral covering at least 50 % of the loan and the loan amounts to either EUR 100 000 over 5 years or EUR 50 000 over 10 years, or, for measures falling under Article 3(3a), to either EUR 125 000 over 5 years or EUR 62 500 over 10 years; if a loan is for less than those amounts and/or if it is granted for a period of less than 5 or 10 years respectively, the gross grant equivalent of that loan shall be calculated as a corresponding proportion of the de minimis ceilings laid down in Article 3(2) or (3a); or
the gross grant equivalent has been calculated on the basis of the reference rate applicable at the time of the grant.
Aid comprised in guarantees shall be treated as transparent de minimis aid if:
the beneficiary is not subject to collective insolvency proceedings nor fulfils the criteria under its domestic law for being placed in collective insolvency proceedings at the request of its creditors. In case of large undertakings, the beneficiary shall be in a situation comparable to a credit rating of at least B-; and
for measures falling under Article 3(2), the guarantee does not exceed 80 % of the underlying loan and either the amount guaranteed is EUR 150 000 and the duration of the guarantee is 5 years or the amount guaranteed is EUR 75 000 and the duration of the guarantee is 10 years, or, for measures falling under Article 3(3a), the guarantee does not exceed 80 % of the underlying loan and either the amount guaranteed is EUR 187 500 and the duration of the guarantee is 5 years or the amount guaranteed is EUR 93 750 and the duration of the guarantee is 10 years; if the amount guaranteed is lower than these amounts and/or if the guarantee is for a period of less than 5 or 10 years respectively, the gross grant equivalent of that guarantee shall be calculated as a corresponding proportion of the de minimis ceilings laid down in Article 3(2) or (3a); or
the gross grant equivalent has been calculated on the basis of safe-harbour premiums laid down in a Commission notice; or
before implementation,
the methodology used to calculate the gross grant equivalent of the guarantee has been notified to the Commission under another Commission Regulation in the State aid area applicable at that time and accepted by the Commission as being in line with the Guarantee Notice, or any successor Notice; and
that methodology explicitly addresses the type of guarantee and the type of underlying transaction at stake in the context of the application of this Regulation.
Article 5
Cumulation
Article 6
Monitoring
Where a Member State grants aid in accordance with Article 3(3a), it shall have in place a central register of de minimis aid containing complete information on all de minimis aid granted by any authority within that Member State. Paragraph 1 shall cease to apply from the moment the register covers a period of 3 fiscal years.
Article 7
Transitional provisions
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX I
Maximum cumulative amounts of de minimis aid granted per Member State to undertakings active in the primary production of agricultural products referred to in Article 3(3)
(EUR) |
|
Member State |
Maximum amounts of de minimis aid (1) |
Belgium |
106 269 708 |
Bulgaria |
53 020 042 |
Czechia |
61 865 750 |
Denmark |
141 464 625 |
Germany |
732 848 458 |
Estonia |
11 375 375 |
Ireland |
98 460 375 |
Greece |
134 272 042 |
Spain |
592 962 542 |
France |
932 709 458 |
Croatia |
28 920 958 |
Italy |
700 419 125 |
Cyprus |
8 934 792 |
Latvia |
16 853 708 |
Lithuania |
34 649 958 |
Luxembourg |
5 474 083 |
Hungary |
99 582 208 |
Malta |
1 603 917 |
Netherlands |
352 512 625 |
Austria |
89 745 208 |
Poland |
295 932 125 |
Portugal |
87 570 583 |
Romania |
215 447 583 |
Slovenia |
15 523 667 |
Slovakia |
29 947 167 |
Finland |
55 693 958 |
Sweden |
79 184 750 |
United Kingdom in respect of Northern Ireland |
29 741 417 |
(1)
The maximum amounts are calculated on the basis of averaging the three highest values of annual agricultural production of each Member State in the period 2012-2017. The calculation method ensures that all Member States are treated equally and that none of the national average values is less than the maximum amounts previously established for the period 2014-2020. |
ANNEX II
Maximum cumulative amounts of de minimis aid granted per Member State to undertakings active in the primary production of agricultural products referred to in Article 3(3a)
(EUR) |
|
Member State |
Maximum amounts of de minimis aid (1) |
Belgium |
127 523 650 |
Bulgaria |
63 624 050 |
Czechia |
74 238 900 |
Denmark |
169 757 550 |
Germany |
879 418 150 |
Estonia |
13 650 450 |
Ireland |
118 152 450 |
Greece |
161 126 450 |
Spain |
711 555 050 |
France |
1 119 251 350 |
Croatia |
34 705 150 |
Italy |
840 502 950 |
Cyprus |
10 721 750 |
Latvia |
20 224 450 |
Lithuania |
41 579 950 |
Luxembourg |
6 568 900 |
Hungary |
119 498 650 |
Malta |
1 924 700 |
Netherlands |
423 015 150 |
Austria |
107 694 250 |
Poland |
355 118 550 |
Portugal |
105 084 700 |
Romania |
258 537 100 |
Slovenia |
18 628 400 |
Slovakia |
35 936 600 |
Finland |
66 832 750 |
Sweden |
95 021 700 |
United Kingdom in respect of Northern Ireland |
35 689 700 |
(1)
The maximum amounts are calculated on the basis of averaging the three highest values of annual agricultural production of each Member State in the period 2012-2017. The calculation method ensures that all Member States are treated equally and that none of the national average values is less than the maximum amounts previously established for the period 2014-2020. |
( 1 ) As in accordance with Article 10 and Annex 5 to the Protocol to the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (OJ C 384 I, 12.11.2019), certain provisions of Union law relating to State aid in respect of measures affecting the trade between Northern Ireland and the Union continue to apply to the United Kingdom, any reference to a Member State in this Regulation shall be construed as a reference to a Member State or the United Kingdom in respect of Northern Ireland
( 2 ) Commission Regulation (EU) No 717/2014 of 27 June 2014 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the fishery and aquaculture sector (OJ L 190 28.6.2014, p. 45).
( 3 ) Regulation (EU) No 1379/2013 of the European Parliament and of the Council of 11 December 2013 on the common organisation of the markets in fishery and aquaculture products, amending Council Regulations (EC) No 1184/2006 and (EC) No 1224/2009 and repealing Council Regulation (EC) No 104/2000 (OJ L 354, 28.12.2013, p. 1).
( 4 ) Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671).