HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"EN
24.12.2013 Official
Journal
of
the
European
Union
L
352/9
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
THE EUROPEAN COMMISSION,
its notice on the de minimis rule for State aid ( 3 ) and
subsequently in Commission Regulations (EC) No
69/2001 ( 4 ) and (EC) No 1998/2006 ( 5 ). In view of the
special rules which apply in the agriculture sector and of
Having regard to the Treaty on the Functioning of the European
the risk that even low levels of aid could fulfil the criteria
Union, and in particular Article 108(4) thereof,
laid down in Article 107(1) of the Treaty, the agriculture
sector or parts of it were excluded from the scope of
those Regulations. The Commission has already adopted
a number of Regulations providing rules on de minimis
aid granted in the agriculture sector, the latest of which
Having regard to Council Regulation (EC) No 994/98 of 7 May
was Regulation (EC) No 1535/2007 ( 6 ). In the light of
1998 on the application of Articles 107 and 108 of the Treaty
the experience gained in applying Regulation (EC) No
on the Functioning of the European Union to certain categories
1535/2007, it is appropriate to revise some of the
of horizontal State aid ( 1 ),
conditions laid down in that Regulation and to replace it.
Having published a draft of this Regulation ( 2 ),
(3)
In the light of the Commission’s experience in applying
Regulation (EC) No 1535/2007, the maximum amount
of aid to a single undertaking over a period of 3 years
After consulting the Advisory Committee on State Aid,
should be increased to EUR 15 000 and the national cap
increased to 1 % of annual output. Those new ceilings
still ensure that any measure falling under this Regulation
can be deemed not to have any effect on trade between
Member States and not to distort or threaten to distort
Whereas:
competition.
(1) State
funding
meeting
the
criteria
in
Article
107(1)
of
the
Treaty constitutes State aid and requires notification to
the Commission by virtue of Article 108(3) of the Treaty.
(4) For
the
purposes
of
the
rules
on
competition
laid
down
in the Treaty an undertaking is any entity engaged in an
However, under Article 109 of the Treaty, the Council
economic activity, regardless of its legal status and the
may determine categories of aid that are exempted from
way in which it is financed (
this notification requirement. In accordance with

7 ). The Court of Justice of the
European Union has ruled that all entities which are
Article 108(4) of the Treaty, the Commission may
controlled (on a legal or on a de facto basis) by the
adopt regulations relating to those categories of State
same entity should be considered as a single undertak
aid. By virtue of Regulation (EC) No 994/98 the
ing (
Council decided, in accordance with Article 109 of the

8 ). For the sake of legal certainty and to reduce the
administrative burden, this Regulation should provide an
Treaty, that de minimis aid could constitute one such
exhaustive list of clear criteria for determining when two
category. On that basis, de minimis aid, being aid
or more enterprises within the same Member State are to
granted to a single undertaking over a given period of
be considered as a single undertaking. The Commission
time that does not exceed a certain fixed amount, is
has selected from the well-established criteria for defining
deemed not to meet all the criteria laid down in
Article 107(1) of the Treaty and is therefore not
subject to the notification procedure.
( 3 ) Commission notice on the de minimis rule for State aid (OJ C 68,
6.3.1996, p. 9).
( 4 ) Commission Regulation (EC) No 69/2001 of 12 January 2001 on
the application of Articles 87 and 88 of the EC Treaty to de minimis
aid (OJ L 10, 13.1.2001, p. 30).
( 5 ) Commission Regulation (EC) No 1998/2006 of 15 December 2006
(2) The
Commission
has,
in
numerous
decisions,
clarified
the
on the application of Articles 87 and 88 of the EC Treaty to de
notion of aid within the meaning of Article 107(1) of the
minimis aid (OJ L 379, 28.12.2006, p. 5).
Treaty. The Commission has also stated its policy with
( 6 ) Commission Regulation (EC) No 1535/2007 of 20 December 2007
regard to a de minimis ceiling below which Article 107(1)
on the application of Articles 87 and 88 of the Treaty to de minimis
of the Treaty can be considered not to apply, initially in
aid in the sector of agricultural production (OJ L 337, 21.12.2007,
p. 35).
( 7 ) Case C-222/04 Ministero dell’Economia e delle Finanze v Cassa di
( 1 ) OJ L 142, 14.5.1998, p. 1.
Risparmio di Firenze SpA et al. [2006] ECR I-289.
( 2 ) OJ C 227, 6.8.2013, p. 3.
( 8 ) Case C-382/99 Netherlands v Commission [2002] ECR I-5163.

---

L 352/10
EN
Official Journal of the European Union
24.12.2013
‘linked enterprises’ in the definition of small or medium-
(7) This
Regulation
should
not
apply
to
export
aid
or
aid
sized enterprises (SMEs) in Commission Recommen
contingent upon the use of domestic over imported
dation 2003/361/EC ( 1 ) and in Annex I to Commission
products. In particular, it should not apply to aid
Regulation (EC) No 800/2008 ( 2 ) those criteria that are
financing the establishment and operation of a
appropriate for the purposes of this Regulation. The
distribution network in other Member States or in third
criteria are already familiar to public authorities and
countries. Aid towards the costs of participating in trade
should be applicable, given the scope of this Regulation,
fairs, or of studies or consultancy services needed for the
to both SMEs and large undertakings. Those criteria
launch of a new or existing product on a new market in
should ensure that a group of linked enterprises is
another Member State or a third country does not
considered as one single undertaking for the application
normally constitute export aid.
of the de minimis rule, but that enterprises which have no
relationship with each other except for the fact that each
of them has a direct link to the same public body or
bodies are not treated as being linked to each other. The
specific situation of enterprises controlled by the same
public body or bodies, which may have an independent
(8)
The period of 3 years to be taken into account for the
power of decision, is therefore taken into account. Simi
purposes of this Regulation should be assessed on a
larly, those criteria should ensure that individual
rolling basis so that, for each new grant of de minimis
members of a legal person or group of natural or legal
aid, the total amount of de minimis aid granted in the
persons are not, for that reason alone, treated as being
fiscal year concerned and during the previous 2 fiscal
linked where national law provides for such individual
years needs to be taken into account.
members to assume rights and obligations comparable to
those of individual farmers who have the status of head
of holding, in particular as regards their economic, social
and tax status and where those individual members have
contributed to strengthening the agricultural structures of
the legal persons or groups concerned.
(9) Where
an
undertaking
is
active
in
the
primary
production of agricultural products and is also active in
other sectors or has other activities falling within the
scope of Regulation (EU) No 1407/2013, the provisions
of that Regulation should apply to aid granted in respect
of those other sectors or activities, provided that the
Member State concerned ensures, by appropriate means
(5)
Considering the similarities between the processing and
such as separation of activities or distinction of costs,
marketing of agricultural products and of non-agri
that the primary production of agricultural products
cultural products, processing and marketing of agri
does not benefit from de minimis aid granted in
cultural products are included in the scope of
accordance with that Regulation.
Commission Regulation (EU) No 1407/2013 ( 3 ).
(10) Where an undertaking is active in the primary
production of agricultural products as well as in the
(6) The
Court
of
Justice
of
the
European
Union
has
estab
fishery and aquaculture sector, Commission Regulation
lished that, once the Union has legislated for the estab
(EC) No 875/2007 ( 5 ) should apply to aid granted in
lishment of a common organisation of the market in a
respect of the latter sector, provided that the Member
given sector of agriculture, Member States are under an
State concerned ensures, by appropriate means such as
obligation to refrain from taking any measure which
separation of activities or distinction of costs, that the
might undermine or create exceptions to it ( 4 ). For that
primary production of agricultural products does not
reason, this Regulation should not apply to aid the
benefit from de minimis aid granted in accordance with
amount of which is fixed on the basis of the price or
that Regulation.
quantity of products purchased or put on the market.
Nor should it apply to support which is linked to an
obligation to share the aid with primary producers.
( 1 ) Commission Recommendation 2003/361/EC of 6 May 2003
(11) This
Regulation
should
lay
down
rules
to
ensure
that
it
is
concerning the definition of micro, small and medium-sized enter
prises (OJ L 124, 20.5.2003, p. 36).
not possible to circumvent maximum aid intensities laid
( 2 ) Commission Regulation (EC) No 800/2008 of 6 August 2008
down in specific regulations or Commission decisions. It
declaring certain categories of aid compatible with the common
should also provide for clear rules on cumulation that are
market in application of Articles 87 and 88 of the Treaty (OJ
easy to apply.
L 214, 9.8.2008, p. 3).
( 3 ) Commission Regulation (EU) No 1407/2013 of 18 December 2013,
on the application of Articles 107 and 108 of the Treaty on the
( 5 ) Commission Regulation (EC) No 875/2007 of 24 July 2007 on the
Functioning of the European Union to de minimis aid (see page 1 of
application of Articles 87 and 88 of the EC Treaty to de minimis aid
this Official Journal).
in the fisheries sector and amending Regulation (EC) No 1860/2004
( 4 ) Case C-456/00 France v Commission [2002] I-11949.
(OJ L 193, 25.7.2007, p. 6).

---

EN
24.12.2013 Official
Journal
of
the
European
Union L
352/11
(12) This
Regulation
does
not
exclude
the
possibility
that
a
transparent de minimis aid if the gross grant equivalent
measure might be considered not to be State aid within
has been calculated on the basis of market interest rates
the meaning of Article 107(1) of the Treaty on grounds
prevailing at the time the aid is granted. In order to
other than those set out in this Regulation, for instance
simplify the treatment of small loans of short duration,
because the measure complies with the market economy
this Regulation should provide for a clear rule that is easy
operator principle or because the measure does not
to apply and takes into account both the amount of the
involve a transfer of State resources. In particular,
loan and its duration. Based on the Commission’s
Union funding centrally managed by the Commission
experience, loans that are secured by collateral covering
which is not directly or indirectly under the control of
at least 50 % of the loan and that do not exceed either
the Member State, does not constitute State aid and
EUR 75 000 and a duration of 5 years or EUR 37 500
should not be taken into account in determining
and a duration of 10 years can be considered as having a
whether the relevant ceiling or the national cap is
gross grant equivalent not exceeding the de minimis
respected.
ceiling. Given the difficulties linked to determining the
gross grant equivalent of aid granted to undertakings that
may not be able to repay the loan, this rule should not
apply to such undertakings.
(13) For
the
purposes
of
transparency,
equal
treatment
and
effective monitoring, this Regulation should apply only
to de minimis aid for which it is possible to calculate
precisely the gross grant equivalent ex ante without any
need to undertake a risk assessment (‘transparent aid’).
Such a precise calculation can, for instance, be made
for grants, interest rate subsidies, capped tax exemptions
(16) Aid comprised in capital injections should not be
or other instruments that provide for a cap ensuring that
considered as transparent de minimis aid, unless the
the relevant ceiling is not exceeded. Providing for a cap
total amount of the public injection does not exceed
means that as long as the precise amount of aid is not,
the de minimis ceiling. Aid comprised in risk finance
or not yet, known, the Member State has to assume that
measures taking the form of equity or quasi-equity
the amount equals the cap in order to ensure that several
investments, as referred to in the risk finance guide
aid measures together do not exceed the ceiling set out in
lines ( 2 ), should not be considered as transparent de
this Regulation and to apply the rules on cumulation.
minimis aid unless the measure concerned provides
capital not exceeding the de minimis ceiling.
(14) For
the
purposes
of
transparency,
equal
treatment
and
the correct application of the de minimis ceiling, all
Member States should apply the same method of calcu
lation. In order to facilitate such calculation, aid amounts
not taking the form of a cash grant should be converted
(17) Aid
comprised
in
guarantees,
including de minimis risk
into their gross grant equivalent. Calculation of the gross
finance aid taking the form of guarantees, should be
grant equivalent of transparent types of aid other than
considered as transparent if the gross grant equivalent
grants and of aid payable in several instalments requires
has been calculated on the basis of safe-harbour
the use of market interest rates prevailing at the time
premiums laid down in a Commission notice for the
such aid is granted. With a view to uniform, transparent
type of undertaking concerned ( 3 ). In order to simplify
and simple application of the State aid rules, the market
the treatment of guarantees of short duration securing up
rates applicable for the purposes of this Regulation
to 80 % of a relatively small loan, this Regulation should
should be the reference rates, as set out in the Communi
provide for a clear rule that is easy to apply and takes
cation from the Commission on the revision of the
into account both the amount of the underlying loan and
method for setting the reference and discount rates (
the duration of the guarantee. This rule should not apply

1 ).
to guarantees on underlying transactions not constituting
a loan, such as guarantees on equity transactions. Where
the guarantee does not exceed 80 % of the underlying
loan, the amount guaranteed does not exceed EUR
112 500 and the duration of the guarantee does not
exceed 5 years the guarantee can be considered as
(15) Aid
comprised
in
loans,
including de minimis risk finance
aid taking the form of loans, should be considered
( 2 ) Community guidelines on State aid to promote risk capital
investments in small and medium-sized enterprises (OJ C 194,
18.8.2006, p. 2).
( 1 ) Communication from the Commission on the revision of the
( 3 ) For instance, Commission Notice on the application of Articles 87
method for setting the reference and discount rates (OJ C 14,
and 88 of the EC Treaty to State aid in the form of guarantees (OJ
19.1.2008, p. 6).
C 155, 20.6.2008, p. 10).

---

L 352/12
EN
Official Journal of the European Union
24.12.2013
having a gross grant equivalent not exceeding the de
declaration about other de minimis aid covered by this
minimis ceiling. The same applies where the guarantee
Regulation or by other de minimis regulations received
does not exceed 80 % of the underlying loan, the
during the fiscal year concerned and the previous 2
amount guaranteed does not exceed EUR 56 250 and
fiscal years. Alternatively it should be possible for
the duration of the guarantee does not exceed 10
Member States to set up a central register with
years. In addition, Member States can use a methodology
complete information on de minimis aid granted and
to calculate the gross grant equivalent of guarantees
check that any new grant of aid does not exceed the
which has been notified to the Commission under
relevant ceiling.
another Commission Regulation in the State aid area
applicable at that time and which has been accepted by
the Commission as being in line with the Guarantee
Notice, or any successor notice, provided that the
accepted methodology explicitly addresses the type of
(21) Before
granting
any
new de minimis aid each Member
guarantee and the type of underlying transaction at
State should verify that neither the de minimis ceiling
stake in the context of the application of this Regulation.
nor the national cap will be exceeded in that Member
Given the difficulties linked to determining the gross
State by the new de minimis aid and that the other
grant equivalent of aid granted to undertakings that
conditions of this Regulation are complied with.
may not be able to repay the loan, this rule should not
apply to such undertakings.
(22) Having
regard
to
the
Commission’s
experience
and
in
particular the frequency with which it is generally
(18) Where
a de minimis aid scheme is implemented through
necessary to revise State aid policy, the period of appli
financial intermediaries, it should be ensured that the
cation of this Regulation should be limited. If this Regu
latter do not receive any State aid. This can be done,
lation expires without being extended, Member States
for example by requiring financial intermediaries that
should have an adjustment period of 6 months with
benefit from a State guarantee to pay a market-
regard to de minimis aid covered by this Regulation,
conform premium or to fully pass on any advantage to
the final beneficiaries, or by respecting the de minimis
ceiling and other conditions of this Regulation also at
the level of the intermediaries.
HAS ADOPTED THIS REGULATION:
(19) Upon
notification
by
a
Member
State,
the
Commission
may examine whether a measure which does not consist
Article 1
of a grant, loan, guarantee, capital injection or risk
finance measure taking the form of an equity or quasi-
Scope
equity investment, leads to a gross grant equivalent that
does not exceed the de minimis ceiling and could
1. This Regulation applies to aid granted to undertakings
therefore fall within the scope of this Regulation.
active in the primary production of agricultural products, with

the exception of:
(20) The
Commission
has
a
duty
to
ensure
that
State
aid
rules
(a) aid the amount of which is fixed on the basis of the price or
are complied with and in accordance with the
quantity of products put on the market;
cooperation principle laid down in Article 4(3) of the
Treaty on European Union, Member States should
facilitate the fulfilment of this task by establishing the
necessary tools in order to ensure that the total
amount of de minimis aid granted to a single undertaking
under the de minimis rule does not exceed the overall
(b) aid to export-related activities towards third countries or
permissible ceiling. To that end, when granting a de
Member States, namely aid directly linked to the quantities
minimis aid, Member States should inform the under
exported, to the establishment and operation of a
taking concerned of the amount of de minimis aid
distribution network or to other current expenditure
granted and of its de minimis character and should
linked to the export activity;
make express reference to this Regulation. Member
States should be required to monitor aid granted to
ensure the relevant ceilings are not exceeded and the
cumulation rules are complied with. To comply with
that obligation, before granting such aid, the Member
(c) aid contingent upon the use of domestic over imported
State concerned should obtain from the undertaking a
goods.

---

EN
24.12.2013 Official
Journal
of
the
European
Union L
352/13
2. Where an undertaking is active in the primary production
Enterprises having any of the relationships referred to in points
of agricultural products and is also active in one or more of the
(a) to (d) of the first subparagraph through one or more other
sectors or has other activities falling within the scope of Regu
enterprises shall also be considered to be a single undertaking.
lation (EU) No 1407/2013, that Regulation shall apply to aid
granted in respect of the latter sectors or activities, provided
that the Member State concerned ensures, by appropriate means
such as separation of activities or distinction of costs, that the
primary production of agricultural products does not benefit
Article 3
from de minimis aid granted in accordance with that Regulation.
De minimis aid
1. Aid
measures
shall
be
deemed
not
to
meet
all
the
criteria
in Article 107(1) of the Treaty, and shall therefore be exempt
3. Where an undertaking is active in the primary production
from the notification requirement in Article 108(3) of the
of agricultural products as well as in the fishery and aquaculture
Treaty, if they fulfil the conditions laid down in this Regulation.
sector, the provisions of Regulation (EC) No 875/2007 shall
apply to aid granted in respect of the latter sector, provided
that the Member State concerned ensures, by appropriate means
such as separation of activities or distinction of costs, that the
primary production of agricultural products does not benefit
2. The
total
amount
of de minimis aid granted per Member
from de minimis aid granted in accordance with that Regulation.
State to a single undertaking shall not exceed EUR 15 000 over
any period of 3 fiscal years.
Article 2
Definitions
3. The
cumulative
amount
of de minimis aid granted per
1. For
the
purposes
of
this
Regulation,
‘agricultural
products’ Member State to undertakings active in the primary production
means products listed in Annex I to the Treaty, with the
of agricultural products over any period of 3 fiscal years shall
exception of fishery and aquaculture products covered by
not exceed the national cap set out in the Annex.
Council Regulation (EC) No 104/2000 ( 1 ).
2. ‘Single
undertaking’
includes,
for
the
purposes
of
this 4. De
minimis aid shall be deemed granted at the moment the
Regulation, all enterprises having at least one of the following
legal right to receive the aid is conferred on the undertaking
relationships with each other:
under the applicable national legal regime, irrespective of the
date of payment of the de minimis aid to the undertaking.
(a) one enterprise has a majority of the shareholders’ or
members’ voting rights in another enterprise;
5. The
ceiling
laid
down
in
paragraph
2
and
the
national
cap
referred to in paragraph 3 shall apply irrespective of the form of
the de minimis aid or the objective pursued and regardless of
(b) one enterprise has the right to appoint or remove a majority
whether the aid granted by the Member State is financed
of the members of the administrative, management or
entirely or partly by resources of Union origin. The period of
supervisory body of another enterprise;
3 fiscal years shall be determined by reference to the fiscal years
used by the undertaking in the Member State concerned.
(c) 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
6. For
the
purposes
of
the
ceiling
laid
down
in
paragraph
2
or articles of association;
and the national cap referred to in paragraph 3, aid shall be
expressed as a cash grant. All figures used shall be gross, that is,
before any deduction of tax or other charge. Where aid is
granted in a form other than a grant, the aid amount shall be
(d) one enterprise, which is a shareholder in or member of
the gross grant equivalent of the aid.
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.
Aid payable in several instalments shall be discounted to its
value at the moment it is granted. The interest rate to be
( 1 ) Council Regulation (EC) No 104/2000 of 17 December 1999 on the
common organisation of the markets in fishery and aquaculture
used for discounting purposes shall be the discount rate
products (OJ L 17, 21.1.2000, p. 22).
applicable at the time the aid is granted.

---

L 352/14
EN
Official Journal of the European Union
24.12.2013
7. Where
the
ceiling
laid
down
in
paragraph
2
or
the (c) the gross grant equivalent has been calculated on the basis
national cap referred to in paragraph 3 would be exceeded by
of the reference rate applicable at the time of the grant.
the grant of new de minimis aid, none of that new aid may
benefit from this Regulation.
4. Aid
comprised
in
capital
injections
shall
only
be
considered as transparent de minimis aid if the total amount
8. In
the
case
of
mergers
or
acquisitions,
all
prior de minimis
of the public injection does not exceed the de minimis ceiling.
aid granted to any of the merging undertakings shall be taken
into account in determining whether any new de minimis aid to
the new or the acquiring undertaking exceeds the ceiling or the
national cap. De minimis aid lawfully granted before the merger
or acquisition shall remain lawful.
5. Aid
comprised
in
risk
finance
measures
taking
the
form
of
equity or quasi-equity investments shall only be considered as
transparent de minimis aid if the capital provided to a single
undertaking does not exceed the de minimis ceiling.
9. If
one
undertaking
splits
into
two
or
more
separate
under
takings, de minimis aid granted prior to the split shall be
allocated to the undertaking that benefited from it, which is
in principle the undertaking taking over the activities for
which the de minimis aid was used. If such an allocation is
6. Aid
comprised
in
guarantees
shall
be
treated
as
trans
not possible, the de minimis aid shall be allocated propor
parent de minimis aid if:
tionately on the basis of the book value of the equity capital
of the new undertakings at the effective date of the split.
(a) the beneficiary is not subject to collective insolvency
proceedings nor fulfils the criteria under its domestic law
Article 4
for being placed in collective insolvency proceedings at the
request of its creditors. In case of large undertakings, the
Calculation of gross grant equivalent
beneficiary shall be in a situation comparable to a credit
1. This
Regulation
shall
apply
only
to
aid
in
respect
of
which
rating of at least B-; and
it is possible to calculate precisely the gross grant equivalent of
the aid ex ante without any need to undertake a risk assessment
(‘transparent aid’).
(b) the guarantee does not exceed 80 % of the underlying loan
and either the amount guaranteed is EUR 112 500 and the
duration of the guarantee is 5 years or the amount guar
2. Aid
comprised
in
grants
or
interest
rate
subsidies
shall
be
anteed is EUR 56 250 and the duration of the guarantee is
considered as transparent de minimis aid.
10 years; if the amount guaranteed is lower than these
amounts and/or 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
3. Aid
comprised
in
loans
shall
be
considered
as
transparent
of the ceiling laid down in Article 3(2); or
de minimis aid if:
(c) the gross grant equivalent has been calculated on the basis
(a) the beneficiary is not subject to collective insolvency
of safe-harbour premiums laid down in a Commission
proceedings nor fulfils the criteria under its domestic law
notice; or
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
(d) before implementation,
(b) the loan is secured by collateral covering at least 50 % of
the loan and the loan amounts to either EUR 75 000 over 5
(i) the methodology used to calculate the gross grant
years or EUR 37 500 over 10 years; if a loan is for less than
equivalent of the guarantee has been notified to the
those amounts and/or is granted for a period of less than 5
Commission under another Commission Regulation in
or 10 years respectively, the gross grant equivalent of that
the State aid area applicable at that time and accepted
loan shall be calculated as a corresponding proportion of
by the Commission as being in line with the Guarantee
the ceiling laid down in Article 3(2); or
Notice, or any successor Notice; and

---

EN
24.12.2013 Official
Journal
of
the
European
Union L
352/15
(ii) that methodology explicitly addresses the type of
Article 6
guarantee and the type of underlying transaction at
stake in the context of the application of this Regu
Monitoring
lation.
1. Where a Member State intends to grant de minimis aid in
accordance with this Regulation to an undertaking, it shall
inform that undertaking in writing of the prospective amount
of the aid expressed as a gross grant equivalent and of its de
minimis character, making express reference to this Regulation
and citing its title and publication reference in the Official
7. Aid
comprised
in
other
instruments
shall
be
considered
as Journal of the European Union. Where de minimis aid is granted
transparent de minimis aid if the instrument provides for a cap
in accordance with this Regulation to different undertakings on
ensuring that the relevant ceiling is not exceeded.
the basis of a scheme and different amounts of individual aid
are granted to those undertakings under that scheme, the
Member State concerned may choose to fulfil that obligation
by informing the undertakings of a fixed sum corresponding to
the maximum aid amount to be granted under that scheme. In
such case, the fixed sum shall be used for determining whether
the ceiling laid down in Article 3(2) is reached and the national
Article 5
cap referred to in Article 3(3) is not exceeded. Before granting
Cumulation
the aid, the Member State shall obtain a declaration from the
undertaking concerned, in written or electronic form, about any
1. Where an undertaking is active in the primary production
other de minimis aid received to which this Regulation or other
of agricultural products and is also active in one or more of the
de minimis regulations apply during the previous 2 fiscal years
sectors or has other activities falling within the scope of Regu
and the current fiscal year.
lation (EU) No 1407/2013, de minimis aid granted for activities
in the sector of agricultural production in accordance with this
Regulation may be cumulated with de minimis aid granted in
respect of the latter sector(s) or activities up to the relevant
ceiling laid down in Article 3(2) of Regulation (EU) No
1407/2013, provided that the Member State concerned
ensures, by appropriate means such as separation of activities
or distinction of costs, that the primary production of agri
2. Where a Member State has set up a central register of de
cultural products does not benefit from de minimis aid granted
minimis aid containing complete information on all de minimis
in accordance with Regulation (EU) No 1407/2013.
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.
2. Where an undertaking is active in the primary production
of agricultural products as well as in the fishery and aquaculture
sector, de minimis aid granted for activities in the sector of
agricultural production in accordance with this Regulation
may be cumulated with de minimis aid for activities in the
3. A
Member
State
shall
grant
new de minimis aid in
latter sector in accordance with Regulation (EC) No 875/2007
accordance with this Regulation only after having checked
up to the ceiling laid down in that Regulation, provided that the
that this will not raise the total amount of de minimis aid
Member State concerned ensures, by appropriate means such as
granted to the undertaking concerned to a level above the
separation of activities or distinction of costs, that the primary
ceiling laid down in Article 3(2) and the national cap referred
production of agricultural products does not benefit from de
to in Article 3(3) and that all the conditions laid down in this
minimis aid granted in accordance with Regulation (EC) No
Regulation are complied with.
875/2007.
3. De
minimis aid shall not be cumulated with State aid in
4. Member States shall record and compile all the
relation to the same eligible costs or with State aid for the same
information regarding the application of this Regulation. Such
risk finance measure, if such cumulation would exceed the
records shall contain all information necessary to demonstrate
highest relevant aid intensity or aid amount fixed in the
that the conditions of this Regulation have been complied with.
specific circumstances of each case by a block exemption regu
Records regarding individual de minimis aid shall be maintained
lation or a decision adopted by the Commission. De minimis aid
for 10 fiscal years from the date on which the aid was granted.
which is not granted for or attributable to specific eligible costs
Records regarding a de minimis aid scheme shall be maintained
may be cumulated with other State aid granted under a block
for 10 fiscal years from the date on which the last individual aid
exemption regulation or a decision adopted by the Commission.
was granted under such a scheme.

---

L 352/16
EN
Official Journal of the European Union
24.12.2013
5. On
written
request,
the
Member
State
concerned
shall not to meet all the criteria in Article 107(1) of the Treaty and
provide the Commission, within a period of 20 working days
shall therefore be exempt from the notification requirement in
or such longer period as may be fixed in the request, with all
Article 108(3) of the Treaty.
the information that the Commission considers necessary for
assessing whether the conditions of this Regulation have been
complied with, and in particular the total amount of de minimis
3. Any
individual de minimis aid granted between 1 January
aid within the meaning of this Regulation and of other de
2008 and 30 June 2014 and which fulfils the conditions of
minimis regulations received by any undertaking.
Regulation (EC) No 1535/2007, shall be deemed not to meet all
the criteria in Article 107(1) of the Treaty and shall therefore be
exempt from the notification requirement in Article 108(3) of
the Treaty.
Article 7
Transitional provisions
4. At the end of the period of validity of this Regulation, any
de minimis aid scheme which fulfils the conditions of this Regu
1. This Regulation shall apply to aid granted before its entry
lation shall remain covered by this Regulation for a further
into force if the aid fulfils all the conditions laid down in this
period of 6 months.
Regulation. Any aid which does not fulfil those conditions will
be assessed by the Commission in accordance with the relevant
frameworks, guidelines, communications and notices.
Article 8
Entry into force and period of application
2. Any
individual de minimis aid which was granted between
This Regulation shall enter into force on 1 January 2014.
1 January 2005 and 30 June 2008, and which fulfils the
conditions of Regulation (EC) No 1860/2004 shall be deemed
It shall apply until 31 December 2020.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 18 December 2013.
For the Commission
The President
José Manuel BARROSO

---

EN
24.12.2013 Official
Journal
of
the
European
Union L
352/17
ANNEX
Maximum cumulative amounts of de minimis aid granted per Member State to undertakings in the sector of
agricultural production referred to in Article 3(3)
(EUR)
Member State Maximum
amounts
of de minimis aid
Belgium 76
070
000
Bulgaria 43
490
000
Czech Republic 48
340
000
Denmark 105
750
000
Germany 522
890
000
Estonia 8
110
000
Ireland 66
280
000
Greece 109
260
000
Spain 413
750
000
France 722
240
000
Croatia 28
610
000
Italy 475
080
000
Cyprus 7
060
000
Latvia 10
780
000
Lithuania 25
860
000
Luxembourg 3
520
000
Hungary 77
600
000
Malta
1 290 000
Netherlands 254
330
000
Austria 71
540
000
Poland 225
700
000
Portugal 62
980
000
Romania 180
480
000
Slovenia 12
320
000
Slovakia 22
950
000
Finland 46
330
000
Sweden 57
890
000
United Kingdom 270
170
000

---

Document Outline

• �

---