Community guidelines on state aid for environmental protection

1
Community guidelines on state aid for
environmental protection

• Aumer

2
New guidelines of the EC - reasons

• guidelines expired 2000
• Goal reduction of state aid
• polluter pays principle
• Priority task energy sector

3
EU guidelines on state aid 2001 - changes

• specific rules for renewable energy sources
• restriction to aid for improving environmental
  regulations
• incorporation of rehabilitation of contaminated
  sites
• explicit rules for operational aid including tax
  exemption
• notification of individual cases more than 5 Mio.
  
• adaptation of existing aid schemes

4
EU guidelines - scope

• covering all actions of all sectors
• to remedy or prevent damage to our physical
  surroundings or natural resources
• to encourage efficient use of energy
• not covered
• design and manufacture of machines or means of
  transport operating with less energy
• actions improving safety or hygiene
• state aid for environmental RD RD-framework
• environmental advisory/consultancy services for
  SME SME-guidelines
• de minimis
• agricultural products of Annex 1 EC-Treaty
• training activities framework on training aid

5
Investment aid

• Investments concerned
• Ø land (only when necessary)
• Ø buildings
• Ø plants
• Ø equipment
• Ø technology transfer (patents, licences)
• Rehabilitation of contaminated industrial sites
• Ø identified person, who is responsible no state
  aid allowed
• Ø no identified person, who is responsible or can
  bear the costs guidelines
• Relocation of firms
• Ø not covered by this guidelines

6
Investment aid - eligible costs

• extra initial costs for improving Community
  standards
• adapting to national standards in the absence of
  Community standards
• adapting to national standards, which are more
  stringent than
• Community standards
• no standards investments costs achieving
  significantly higher level

7
Investment aid limits

• max. 30
• general environmental investments
• energy savings
• combined production of heat and power
• renewable energy sources excluded
• max. 40
• renewable energy sources
• 10 bonus for renewable energy installations for
  entire community
• 10 bonus for SME
• 10 bonus for assisted areas

8
Operating aid

• generally not allowed except
• management of non-industrial waste
• energy field
• grants or tax exemptions

9
Operating aid rules

• general
• only for extra production costs
• temporary granted over 5 years
• digressive max. 100 to 0 (large consumers of
  energy max. 85 )
• non-digressive max. 50
• specifics for tax exemptions
• autonomous tax of MS
• community directive
• higher national rate
• exemptions foreseen in the directive
• new taxes no reduction of tax burden
• specifics for renewable energy
• additional aid for ensuring sale of energy

10
Crucial points

• restriction to aid for improving environmental
  regulations
• incorporation of rehabilitation of polluted sites
• rules for tax exemption
• notification of individual cases more than 5 Mio.
  EUR
• adaptation of existing aid schemes