Date of adoption of the decision

02.03.2015

Aid number

SA.38536 (2014/N)

Member State

France

Region

DÉPARTEMENTS D'OUTRE-MER

Article 107(3)(a)

Title (and/or name of the beneficiary)

Aide fiscale à l’investissement outre-mer (investissements productifs)

Legal basis

Article 199 undecies A du code général des impôts (CGI); articles 46 AG undecies à 46 AG quindecies de l’annexe III au CGI; article 18-0 bis de l’annexe IV au CGI; BOI-IR-RICI-80-20120912.

Article 199 undecies B du CGI modifié par l’article 21 de la loi no 2013-1278 du 29 décembre 2013 de finances pour 2014; articles 95K à 95V de l’annexe II au CGI; article 18-0 bis A de l’annexe IV au CGI; BOI-BIC-RICI-20-10-10-20120912.

Article 217 undecies du CGI modifié par l’article 21 de la loi no 2013-1278 du 29 décembre 2013 de finances pour 2014; articles 140 quater à 140 quaterdecies de l’annexe II au CGI; article 46 quater - 0 ZZ ter de l’annexe III au CGI; BOI-IS-GEO-10-30-20130207.

Article 244 quater W du CGI créé par l’article 21 de la loi no 2013-1278 du 29 décembre 2013 de finances pour 2014; décrets, arrêtés et Bulletins officiels des finances publiques en cours de rédaction (dispositions applicables sous réserve de l’approuvé communautaire); articles 199 ter U et 220 Z quater du CGI (crée par l’article 21 de la loi no 2013-1278 du 29 décembre 2013 de finances pour 2014).

Type of measure

Scheme

—

Objective

Regional development, Outermost regions and the Aegean Islands

Form of aid

Tax allowance

Budget

Overall budget: EUR 2  415 (in millions)

Annual budget: EUR 805 (in millions)

Intensity

—

Duration (period)

until 31.12.2017

Economic sectors

All economic sectors eligible to receive aid

Name and address of the granting authority

Other information

—

Date of adoption of the decision

5.3.2015

Aid number

SA.38713 (2014/N)

Member State

Italy

Region

ORISTANO

—

Title (and/or name of the beneficiary)

Declaratoria della eccezionalità della moria ittica che ha interessato lo Stagno di Santa Giusta nel mese di luglio 2013.

Legal basis

Legge Regionale 14 aprile 2006, n. 3 recante ‘Disposizioni in materia di pesca’ ed in particolare l’art. 11 della stessa.

DECRETO N. 130/DecA/8 DELL 11.02.2014‘Declaratoria della eccezionalità della moria ittica che ha interessato lo Stagno di Santa Giusta nel mese di luglio 2013’.

Decreto dell’Assessore dell’Agricoltura e Riforma Agro-pastorale n. 85 dell’11 agosto 2009 Criteri e modalità per l’attuazione e la gestione del Fondo di Solidarietà Regionale della Pesca (art. 11, Legge Regionale 14 aprile 2006, n. 3, escluso comma 4).

‘Orientamenti per l'esame degli aiuti di Stato nel settore della Pesca e dell'acquacoltura’, pubblicati nella Gazzetta Ufficiale dell’Unione europea serie C n. 84 del 3 aprile 2008.

Type of measure

Individual aid

società cooperativa pescatori Santa Giusta

Objective

Compensation of damages caused by natural disaster

Form of aid

Direct grant

Budget

Overall budget: EUR 0,0545 (in millions)

Intensity

100 %

Duration (period)

—

Economic sectors

Fishing

Name and address of the granting authority

Other information

—

Date of adoption of the decision

02.03.2015

Aid number

SA.38823 (2015/NN)

Member State

Portugal

Region

MADEIRA

Article 107(3)(a)

Title (and/or name of the beneficiary)

Taxa reduzida do imposto especial de consumo (IEC) aplicada ao ‘Rum da Madeira’ e aos licores produzidos e consumidos na Região Autónoma da Madeira

Legal basis

Nos termos da Decisão N.o 376/2014/UE do Conselho de 12 de junho de 2014 (OJ L 182, 21.6.2014, p. 1), adotada na base do artigo 349 do Tratado sobre o Funcionamento da União Europeia (TFUE), em derrogação ao artigo 110.o do TFUE, Portugal é autorizado a aplicar uma taxa reduzida do imposto especial sobre o consumo do rum e dos licores produzidos e consumidos na Região Autónoma da Madeira a qual pode ser inferior à taxa mínima do imposto especial sobre o consumo de álcool prevista na Directiva 92/84/CEE, mas não pode ser inferior em mais de 75 % à taxa nacional normal do imposto especial sobre o consumo de álcool. A Decisão é aplicável entre 1 de julho de 2014 e 31 de dezembro de 2020.

Type of measure

Scheme

—

Objective

Regional development, Outermost regions and the Aegean Islands

Form of aid

Tax rate reduction

Budget

Overall budget: EUR 24,4 (in millions)

Intensity

75 %

Duration (period)

01.07.2014 — 31.12.2020

Economic sectors

Distilling; rectifying and blending of spirits

Name and address of the granting authority

Other information

—

Date of adoption of the decision

29.10.2014

Aid number

SA.38964 (2014/N)

Member State

Spain

Region

MURCIA

Article 107(3)(c)

Title (and/or name of the beneficiary)

PREMURSA THEME-PARK, S.A. MU/1342/P02

Legal basis

Ley 50/85, de 27 de diciembre de incentivos regionales para la corrección de desequilibrios económicos interterritoriales.

Real Decreto 899/2007, de 6 de julio, por el que se aprueba el Reglamento los incentivos regionales de desarrollo de la ley 50/1985 de 27 de diciembre.

Real Decreto 165/2008, de 8 de febrero, por el que se delimita la Zona de Promoción Económica de la Comunidad Autónoma de la Región de Murcia.

Type of measure

Individual aid

PREMURSA THEME-PARK, S.A.

Objective

Regional development

Form of aid

Direct grant

Budget

Overall budget: EUR 16,955 (in millions)

Intensity

7,88 %

Duration (period)

From 12.06.2014

Economic sectors

Activities of amusement parks and theme parks

Name and address of the granting authority

Other information

—

Date of adoption of the decision

07.01.2015

Aid number

SA.39355 (2014/N)

Member State

United Kingdom

Region

—

—

Title (and/or name of the beneficiary)

Waterborne Freight Grant (WFG) scheme

Legal basis

Transport Act 2000, Part 5, Section 272.

Scotland Act 1998 Order 2003.

Transport (Scotland) Act 2001, Part 4, Section 71.

Type of measure

Scheme

—

Objective

Environmental protection, Sectoral development

Form of aid

Direct grant

Budget

Overall budget: GBP 10 (in millions)

Annual budget: GBP 2 (in millions)

Intensity

30 %

Duration (period)

01.04.2015 — 31.03.2020

Economic sectors

Sea and coastal freight water transport

Name and address of the granting authority

Other information

—

Date of adoption of the decision

13.02.2015

Aid number

SA.39870 (2014/N)

Member State

Italy

Region

LAZIO

—

Title (and/or name of the beneficiary)

Mabo Prefabbricati S.p.A. in A.S.

Legal basis

Type of measure

Ad hoc aid

Mabo Prefabbricati S.p.A. in A.S.

Objective

Rescuing firms in difficulty

Form of aid

Guarantee

Budget

Overall budget: EUR 7,2487 (in millions)

Intensity

0 %

Duration (period)

—

Economic sectors

Manufacture of other non-metallic mineral products

Name and address of the granting authority

Other information

—

Date of adoption of the decision

05.03.2015

Aid number

SA.40351 (2014/N)

Member State

Spain

Region

—

—

Title (and/or name of the beneficiary)

Seguridad de los atuneros vascos en el Océano Índico

Legal basis

ACUERDO DE CONSEJO DE GOBIERNO POR LA QUE SE CONCEDE A ECHEBASTAR FLEET, ATUNSA, PEVASA, INPESCA Y ALBACORA UNA SUBVENCIÓN DIRECTA PARA CONTRIBUIR A GARANTIZAR LA SEGURIDAD DE LOS ATUNEROS CONGELADORES CON BASE EN LA COMUNIDAD AUTONOMA DEL PAIS VASCO

Type of measure

Scheme

—

Objective

Other

Form of aid

Other

Budget

Overall budget: EUR 1,22 (in millions)

Annual budget: EUR 1,22 (in millions)

Intensity

25 %

Duration (period)

22.12.2014 — 31.12.2014

Economic sectors

All economic sectors eligible to receive aid

Name and address of the granting authority

Other information

—

Date of adoption of the decision

25.02.2015

Aid number

SA.40535 (2015/N)

Member State

Germany

Region

DEUTSCHLAND

—

Title (and/or name of the beneficiary)

Bundesrahmenregelung für staatliche Beihilfen zur Rettung und Umstrukturierung kleiner und mittlerer Unternehmen in Schwierigkeiten

Legal basis

Bundesrahmenregelung für staatliche Beihilfen zur Rettung und Umstrukturierung kleiner und mittlerer Unternehmen in Schwierigkeiten

Type of measure

Scheme

—

Objective

Aid for rescuing and restructuring undertakings in difficulty

Form of aid

Other

Budget

—

Intensity

100 %

Duration (period)

01.03.2015 — 31.12.2020

Economic sectors

All economic sectors eligible to receive aid

Name and address of the granting authority

Bund, Länder, Kommunen, andere öffentliche Einrichtungen

Other information

—