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General Block Exemptions, De minimis and SME recommendation State aid legislation European Commission, DG Competition, Unit A.5 International relations Explanatory screening Brussels, 2/04/2014 General Block exemptions - Principles • Exemption from notification requirement (including for ad hoc aid used to supplement regional & employment aid) • All conditions of the regulation must be met • General and specific conditions • Specific aid intensities per type of aid • Reference to the regulation • Individual notification thresholds General Block exemptions - Scope • Regional aid • SME investment and employment aid • Aid for the creation of enterprises by female entrepreneurs • Aid for environmental protection • Aid for consultancy in favour of SMEs and SME participation in fairs • Aid in the form of risk capital • Aid for R&D&I • Training aid and aid for disadvantaged or disabled workers General Block exemptions - Exclusions • Sectoral regional aid schemes • Ad hoc aid to large enterprises • Aid to an undertaking subject to an outstanding recovery order • Aid to undertakings in difficulty • Aid to Export-related activities & for the use of domestic goods • Fisheries, Agriculture, Coal, Steel, Shipbuilding and Synthetic fibres General Block exemptions – General conditions • Transparent aid (not capital injections) • Before tax • Grant equivalent (reference rate at the granting of the aid) • Incentive effect: presumption for SMEs, disabled workers, disadvantaged workers, environmental taxes and risk capital material increase for large enterprises fiscal measure adopted prior to the work and with objective criteria General Block exemptions - Transparency • • • • • Summary sheet to the Commission Publication on the internet by MS Monitoring by the Commission MS to maintain records Annual reporting General Block exemptions - Cumulation • Aid from all sources to be considered • Possible where different eligible costs • No cumulation with de minimis (except for disabled workers) • Reduction of aid in case of cumulation with Risk capital (exception aid for young innovative enterprises) De minimis regulation • 107(1) criteria deemed not to be met • No notification requirement • Amount granted to any one undertaking over 3 fiscal years < EUR 200 000 (EUR 100 000 in Road freight transport vehicles • Gross grant equivalent, transparent aid (but guarantees, loans, risk capital and capital injections in certain conditions) • Regardless of the form, the objective, the source • Cumulation if ceiling respected • Monitoring by the MS (declaration by beneficiary or central registry) De minimis regulation - exclusions • Fisheries and agriculture • Export-related activities and aid to the use of domestic goods SME recommendation • Enterprise: any entity engaged in economic activity • Micro: people < 10 and annual turnover < EUR 2 million • Small: people < 50 and annual turnover < EUR 10 million • Medium: people < 250 and annual turnover < EUR 50 million (or annual balance sheet < EUR 43 million) • Two consecutive periods for a change SME recommendation • Autonomous enterprise • Partner enterprise (25% or more of the capital, exceptions: venture capital companies, universities, institutional investors and local authorities) • Linked enterprise (50% or more of the capital, appointment of a majority of the governance structures, dominant influence) • Enterprise with 25% of public shareholding is not SME