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24.12.2013 Official
Journal
of
the
European
Union
L
352/1
II
(Non-legislative acts)
REGULATIONS
COMMISSION REGULATION (EU) No 1407/2013
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
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
(2) The
Commission
has,
in
numerous
decisions,
clarified
the
notion of aid within the meaning of Article 107(1) of the
Treaty. The Commission has also stated its policy with
regard to a de minimis ceiling below which Article 107(1)
Having regard to the Treaty on the Functioning of the European
of the Treaty can be considered not to apply, initially in
Union, and in particular Article 108(4) thereof,
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 the light of
Having regard to Council Regulation (EC) No 994/98 of 7 May
the experience gained in applying Regulation (EC) No
1998 on the application of Articles 107 and 108 of the Treaty
1998/2006, it is appropriate to revise some of the
on the Functioning of the European Union to certain categories
conditions laid down in that Regulation and to replace it.
of horizontal State aid ( 1 ),
Having published a draft of this Regulation ( 2 ),
(3)
It is appropriate to maintain the ceiling of EUR 200 000
as the amount of de minimis aid that a single undertaking
may receive per Member State over any period of three
years. That ceiling remains necessary to ensure that any
After consulting the Advisory Committee on State Aid,
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 competition.
Whereas:
(1) State
funding
meeting
the
criteria
in
Article
107(1)
of
the (4) For
the
purposes
of
the
rules
on
competition
laid
down
Treaty constitutes State aid and requires notification to
in the Treaty an undertaking is any entity engaged in an
the Commission by virtue of Article 108(3) of the Treaty.
economic activity, regardless of its legal status and the
However, under Article 109 of the Treaty, the Council
way in which it is financed ( 6 ). The Court of Justice of the
may determine categories of aid that are exempted from
European Union has ruled that all entities which are
this notification requirement. In accordance with
controlled (on a legal or on a de facto basis) by the
Article 108(4) of the Treaty the Commission may
same entity should be considered as a single undertak
adopt regulations relating to those categories of State
ing ( 7 ). For the sake of legal certainty and to reduce the
aid. By virtue of Regulation (EC) No 994/98 the
administrative burden, this Regulation should provide
Council decided, in accordance with Article 109 of the
Treaty, that de minimis aid could constitute one such
category. On that basis, de minimis aid, being aid
( 3 ) Commission notice on the de minimis rule for State aid (OJ C 68,
6.3.1996, p. 9).
granted to a single undertaking over a given period of
( 4 ) Commission Regulation (EC) No 69/2001 of 12 January 2001 on
time that does not exceed a certain fixed amount, is
the application of Articles 87 and 88 of the EC Treaty to de minimis
deemed not to meet all the criteria laid down in
aid (OJ L 10, 13.1.2001, p. 30).
Article 107(1) of the Treaty and is therefore not
( 5 ) Commission Regulation (EC) No 1998/2006 of 15 December 2006
subject to the notification procedure.
on the application of Articles 87 and 88 of the Treaty to de minimis
aid (OJ L 379, 28.12.2006, p. 5).
( 6 ) 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 229, 8.8.2013, p. 1.
( 7 ) Case C-382/99 Netherlands v Commission [2002] ECR I-5163.

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an exhaustive list of clear criteria for determining when
processing and marketing of agricultural products,
two or more enterprises within the same Member State
provided that certain conditions are met. Neither on-
are to be considered as a single undertaking. The
farm activities necessary for preparing a product for the
Commission has selected from the well-established
first sale, such as harvesting, cutting and threshing of
criteria for defining ‘linked enterprises’ in the definition
cereals, or packing of eggs, nor the first sale to
of small or medium-sized enterprises (SMEs) in
resellers or processors should be considered as processing
Commission Recommendation 2003/361/EC ( 1 ) and in
or marketing in this respect.
Annex I to Commission Regulation (EC) No
800/2008 ( 2 ) those criteria that are appropriate for the
purposes of this Regulation. The criteria are already
familiar to public authorities and should be applicable,
given the scope of this Regulation, to both SMEs and
large undertakings. Those criteria should ensure that a
(8) The
Court
of
Justice
of
the
European
Union
has
estab
group of linked enterprises is considered as one single
lished that, once the Union has legislated for the estab
undertaking for the application of the de minimis rule, but
lishment of a common organisation of the market in a
that enterprises which have no relationship with each
given sector of agriculture, Member States are under an
other except for the fact that each of them has a direct
obligation to refrain from taking any measure which
link to the same public body or bodies are not treated as
might undermine or create exceptions to it ( 3 ). For that
being linked to each other. The specific situation of
reason, this Regulation should not apply to aid the
enterprises controlled by the same public body or
amount of which is fixed on the basis of the price or
bodies, which may have an independent power of
quantity of products purchased or put on the market.
decision, is therefore taken into account.
Nor should it apply to support which is linked to an
obligation to share the aid with primary producers.
(5)
In order to take account of the small average size of
undertakings active in the road freight transport sector,
it is appropriate to maintain the ceiling of EUR 100 000
for undertakings performing road freight transport for
(9) This
Regulation
should
not
apply
to
export
aid
or
aid
hire or reward. The provision of an integrated service
contingent upon the use of domestic over imported
where the actual transportation is only one element,
products. In particular, it should not apply to aid
such as removal services, postal or courier services or
financing the establishment and operation of a
waste collection or processing services, should not be
distribution network in other Member States or in third
considered a transport service. In view of the over
countries. Aid towards the costs of participating in trade
capacity in the road freight transport sector and the
fairs, or of studies or consultancy services needed for the
objectives of transport policy as regards road congestion
launch of a new or existing product on a new market in
and freight transport, aid for the acquisition of road
another Member State or a third country does not
freight transport vehicles by undertakings performing
normally constitute export aid.
road freight transport for hire or reward should be
excluded from the scope of application of this Regu
lation. In view of the development of the road
passenger transport sector, it is no longer appropriate
to apply a lower ceiling to this sector.
(10) The
period
of
three
years
to
be
taken
into
account
for
the purposes of this Regulation should be assessed on a
rolling basis so that, for each new grant of de minimis aid,
the total amount of de minimis aid granted in the fiscal
(6)
In view of the special rules which apply in the sectors of
year concerned and during the previous two fiscal years
primary production of agricultural products, fishery and
needs to be taken into account.
aquaculture and of the risk that amounts of aid below
the ceiling laid down in this Regulation could
nonetheless fulfil the criteria in Article 107(1) of the
Treaty, this Regulation should not apply to those sectors.
(11) Where
an
undertaking
is
active
in
sectors
excluded
from
the scope of this Regulation and is also active in other
(7)
Considering the similarities between the processing and
sectors or has other activities, this Regulation should
marketing of agricultural products and of non-agri
apply to those other sectors or activities provided that
cultural products, this Regulation should apply to the
the Member State concerned ensures, by appropriate
means such as separation of activities or distinction of
( 1 ) Commission Recommendation 2003/361/EC of 6 May 2003
costs, that the activities in the excluded sectors do not
concerning the definition of micro, small and medium-sized enter
benefit from the de minimis aid. The same principle
prises (OJ L 124, 20.5.2003, p. 36).
should apply where an undertaking is active in sectors
( 2 ) Commission Regulation (EC) No 800/2008 of 6 August 2008
to which lower de minimis ceilings apply. If it cannot be
declaring certain categories of aid compatible with the common
market in application of Articles 87 and 88 of the Treaty (OJ
L 214, 9.8.2008, p. 3).
( 3 ) Case C-456/00 France v Commission [2002] ECR I-11949.

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ensured that the activities in sectors to which lower de
(16) Aid
comprised
in
loans,
including de minimis risk finance
minimis ceilings apply benefit from de minimis aid only up
aid taking the form of loans, should be considered trans
to those lower ceilings, the lowest ceiling should apply to
parent de minimis aid if the gross grant equivalent has
all activities of the undertaking.
been calculated on the basis of market interest rates
prevailing at the time the aid is granted. In order to
simplify the treatment of small loans of short duration,
this Regulation should provide for a clear rule that is easy
(12) This
Regulation
should
lay
down
rules
to
ensure
that
it
is
to apply and takes into account both the amount of the
not possible to circumvent maximum aid intensities laid
loan and its duration. Based on the Commission’s
down in specific regulations or Commission decisions. It
experience, loans that are secured by collateral covering
should also provide for clear rules on cumulation that are
at least 50 % of the loan and that do not exceed either
easy to apply.
EUR 1 000 000 and a duration of five years or EUR
500 000 and a duration of 10 years can be considered
as having a gross grant equivalent not exceeding the de
minimis ceiling. Given the difficulties linked to deter
(13) This
Regulation
does
not
exclude
the
possibility
that
a
mining the gross grant equivalent of aid granted to
measure might be considered not to be State aid within
undertakings that may not be able to repay the loan,
the meaning of Article 107(1) of the Treaty on grounds
this rule should not apply to such undertakings.
other than those set out in this Regulation, for instance
because the measure complies with the market economy
operator principle or because the measure does not
involve a transfer of State resources. In particular,
Union funding centrally managed by the Commission
(17) Aid comprised in capital injections should not be
which is not directly or indirectly under the control of
considered as transparent de minimis aid, unless the
the Member State does not constitute State aid and
total amount of the public injection does not exceed
should not be taken into account in determining
the de minimis ceiling. Aid comprised in risk finance
whether the relevant ceiling is complied with.
measures taking the form of equity or quasi-equity
investments, as referred to in the risk finance guide
lines ( 2 ), should not be considered as transparent de
minimis aid unless the measure concerned provides
(14) For
the
purposes
of
transparency,
equal
treatment
and
capital not exceeding the de minimis ceiling.
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
(18) Aid
comprised
in
guarantees,
including de minimis risk
for grants, interest rate subsidies, capped tax exemptions
finance aid taking the form of guarantees, should be
or other instruments that provide for a cap ensuring that
considered as transparent if the gross grant equivalent
the relevant ceiling is not exceeded. Providing for a cap
has been calculated on the basis of safe-harbour
means that as long as the precise amount of aid is not or
premiums laid down in a Commission notice for the
not yet known, the Member State has to assume that the
type of undertaking concerned ( 3 ). In order to simplify
amount equals the cap in order to ensure that several aid
the treatment of guarantees of short duration securing up
measures together do not exceed the ceiling set out in
to 80 % of a relatively small loan, this Regulation should
this Regulation and to apply the rules on cumulation.
provide for a clear rule that is easy to apply and takes
into account both the amount of the underlying loan and
the duration of the guarantee. This rule should not apply
to guarantees on underlying transactions not constituting
a loan, such as guarantees on equity transactions. Where
(15) For
the
purposes
of
transparency,
equal
treatment
and
the guarantee does not exceed 80 % of the underlying
the correct application of the de minimis ceiling, all
loan, the amount guaranteed does not exceed EUR
Member States should apply the same method of calcu
1 500 000 and the duration of the guarantee does not
lation. In order to facilitate such calculation, aid amounts
exceed five years the guarantee can be considered as
not taking the form of a cash grant should be converted
having a gross grant equivalent not exceeding the de
into their gross grant equivalent. Calculation of the gross
minimis ceiling. The same applies where the guarantee
grant equivalent of transparent types of aid other than
does not exceed 80 % of the underlying loan, the amount
grants and of aid payable in several instalments requires
guaranteed does not exceed EUR 750 000 and the
the use of market interest rates prevailing at the time
duration of the guarantee does not exceed 10 years. In
such aid is granted. With a view to uniform, transparent
addition, Member States can use a methodology to
and simple application of the State aid rules, the market
calculate the gross grant equivalent of guarantees which
rates applicable for the purposes of this Regulation
has been notified to the Commission under another
should be the reference rates, as set out in the Communi
cation from the Commission on the revision of the
method for setting the reference and discount rates (
(

1 ).

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 C
19.1.2008, p. 6).
155, 20.6.2008, p. 10).

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Commission Regulation in the State aid area applicable at
(23) Having
regard
to
the
Commission’s
experience
and
in
that time and which has been accepted by the
particular the frequency with which it is generally
Commission as being in line with the Guarantee
necessary to revise State aid policy, the period of appli
Notice, or any successor notice, provided that the
cation of this Regulation should be limited. If this Regu
accepted methodology explicitly addresses the type of
lation expires without being extended, Member States
guarantee and the type of underlying transaction at
should have an adjustment period of six months with
stake in the context of the application of this Regulation.
regard to de minimis aid covered by this Regulation,
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.
HAS ADOPTED THIS REGULATION:
(19) Where
a de minimis aid scheme is implemented through
financial intermediaries, it should be ensured that the
Article 1
latter do not receive any State aid. This can be done,
for example, by requiring financial intermediaries that
Scope
benefit from a State guarantee to pay a market-
1. This Regulation applies to aid granted to undertakings in
conform premium or to fully pass on any advantage to
all sectors, with the exception of:
the final beneficiaries, or by respecting the de minimis
ceiling and other conditions of this Regulation also at
the level of the intermediaries.
(a) aid granted to undertakings active in the fishery and aqua
culture sector, as covered by Council Regulation (EC) No
(20) Upon
notification
by
a
Member
State,
the
Commission
104/2000 (
may examine whether a measure which does not consist

1 );
of a grant, loan, guarantee, capital injection or risk
finance measure taking the form of an equity or quasi-
equity investment leads to a gross grant equivalent that
does not exceed the de minimis ceiling and could
(b) aid granted to undertakings active in the primary
therefore fall within the scope of this Regulation.
production of agricultural products;
(21) The
Commission
has
a
duty
to
ensure
that
State
aid
rules
are complied with and in accordance with the
(c) aid granted to undertakings active in the sector of
cooperation principle laid down in Article 4(3) of the
processing and marketing of agricultural products, in the
Treaty on European Union, Member States should
following cases:
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
(i) where the amount of the aid is fixed on the basis of the
permissible ceiling. To that end, when granting de
price or quantity of such products purchased from
minimis aid, Member States should inform the under
primary producers or put on the market by the under
taking concerned of the amount of de minimis aid
takings concerned;
granted and of its de minimis character and should
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
(ii) where the aid is conditional on being partly or entirely
cumulation rules are complied with. To comply with
passed on to primary producers;
that obligation, before granting such aid, the Member
State concerned should obtain from the undertaking a
declaration about other de minimis aid covered by this
Regulation or by other de minimis regulations received
(d) aid to export-related activities towards third countries or
during the fiscal year concerned and the previous two
Member States, namely aid directly linked to the quantities
fiscal years. Alternatively it should be possible for
exported, to the establishment and operation of a
Member States to set up a central register with
distribution network or to other current expenditure
complete information on de minimis aid granted and
linked to the export activity;
check that any new grant of aid does not exceed the
relevant ceiling.
(e) aid contingent upon the use of domestic over imported
(22) Before
granting
any
new de minimis aid each Member
goods.
State should verify that the de minimis ceiling will not
be exceeded in that Member State by the new de minimis
( 1 ) Council Regulation (EC) No 104/2000 of 17 December 1999 on the
aid and that the other conditions of this Regulation are
common organisation of the markets in fishery and aquaculture
complied with.
products (OJ L 17, 21.1.2000, p. 22).

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2. Where an undertaking is active in the sectors referred to
Enterprises having any of the relationships referred to in points
in points (a), (b) or (c) of paragraph 1 and is also active in one
(a) to (d) of the first subparagraph through one or more other
or more of the sectors or has other activities falling within the
enterprises shall also be considered to be a single undertaking.
scope of this Regulation, this Regulation shall apply to aid
granted in respect of the latter sectors or activities, provided
that the Member State concerned ensures, by appropriate means
Article 3
such as separation of activities or distinction of costs, that the
activities in the sectors excluded from the scope of this Regu
De minimis aid
lation do not benefit from the de minimis aid granted in
accordance with this Regulation.
1. Aid
measures
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
Article 2
Treaty, if they fulfil the conditions laid down in this Regulation.
Definitions
1. For
the
purposes
of
this
Regulation
the
following
defi
2. The
total
amount
of de minimis aid granted per Member
nitions shall apply:
State to a single undertaking shall not exceed EUR 200 000
over any period of three fiscal years.
(a) ‘agricultural products’ means products listed in Annex I to
the Treaty, with the exception of fishery and aquaculture
The total amount of de minimis aid granted per Member State to
products covered by Regulation (EC) No 104/2000;
a single undertaking performing road freight transport for hire
or reward shall not exceed EUR 100 000 over any period of
three fiscal years. This de minimis aid shall not be used for the
(b) ‘processing of agricultural products’ means any operation on
acquisition of road freight transport vehicles.
an agricultural product resulting in a product which is also
an agricultural product, except on-farm activities necessary
for preparing an animal or plant product for the first sale;
3. If
an
undertaking
performs
road
freight
transport
for
hire
or reward and also carries out other activities to which the
ceiling of EUR 200 000 applies, the ceiling of EUR 200 000
(c) ‘marketing of agricultural products’ means holding or
shall apply to the undertaking, provided that the Member State
display with a view to sale, offering for sale, delivery or
concerned ensures, by appropriate means such as separation of
any other manner of placing on the market, except the
activities or distinction of costs, that the benefit to the road
first sale by a primary producer to resellers or processors
freight transport activity does not exceed EUR 100 000 and
and any activity preparing a product for such first sale; a
that no de minimis aid is used for the acquisition of road
sale by a primary producer to final consumers shall be
freight transport vehicles.
considered as marketing if it takes place in separate
premises reserved for that purpose.
4. De
minimis aid shall be deemed granted at the moment the
legal right to receive the aid is conferred on the undertaking
2. ‘Single
undertaking’
includes,
for
the
purposes
of
this under the applicable national legal regime irrespective of the
Regulation, all enterprises having at least one of the following
date of payment of the de minimis aid to the undertaking.
relationships with each other:
(a) one enterprise has a majority of the shareholders’ or
5. The
ceilings
laid
down
in
paragraph
2
shall
apply
irre
members’ voting rights in another enterprise;
spective of the form of the de minimis aid or the objective
pursued and regardless of whether the aid granted by the
Member State is financed entirely or partly by resources of
Union origin. The period of three fiscal years shall be
(b) one enterprise has the right to appoint or remove a majority
of the members of the administrative, management or
determined by reference to the fiscal years used by the under
supervisory body of another enterprise;
taking in the Member State concerned.
(c) one enterprise has the right to exercise a dominant influence
6. For the purposes of the ceilings laid down in paragraph 2,
over another enterprise pursuant to a contract entered into
aid shall be expressed as a cash grant. All figures used shall be
with that enterprise or to a provision in its memorandum
gross, that is, before any deduction of tax or other charge.
or articles of association;
Where aid is granted in a form other than a grant, the aid
amount shall be the gross grant equivalent of the aid.
(d) one enterprise, which is a shareholder in or member of
another enterprise, controls alone, pursuant to an
Aid payable in several instalments shall be discounted to its
agreement with other shareholders in or members of that
value at the moment it is granted. The interest rate to be
enterprise, a majority of shareholders’ or members’ voting
used for discounting purposes shall be the discount rate
rights in that enterprise.
applicable at the time the aid is granted.

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7. Where
the
relevant
ceiling
laid
down
in
paragraph
2
(c) the gross grant equivalent has been calculated on the basis
would be exceeded by the grant of new de minimis aid, none
of the reference rate applicable at the time of the grant.
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 relevant
ceiling. De minimis aid lawfully granted before the merger or
5. Aid
comprised
in
risk
finance
measures
taking
the
form
of
acquisition shall remain lawful.
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
6. Aid
comprised
in
guarantees
shall
be
treated
as
trans
allocated to the undertaking that benefited from it, which is
parent de minimis aid if:
in principle the undertaking taking over the activities for
which the de minimis aid was used. If such an allocation is
not possible, the de minimis aid shall be allocated propor
tionately on the basis of the book value of the equity capital
(a) the beneficiary is not subject to collective insolvency
of the new undertakings at the effective date of the split.
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
Article 4
rating of at least B-; and
Calculation of gross grant equivalent
1. This
Regulation
shall
apply
only
to
aid
in
respect
of
which (b) the guarantee does not exceed 80 % of the underlying loan
it is possible to calculate precisely the gross grant equivalent of
and either the amount guaranteed is EUR 1 500 000 (or
the aid ex ante without any need to undertake a risk assessment
EUR 750 000 for undertakings performing road freight
(‘transparent aid’).
transport) and the duration of the guarantee is five years
or the amount guaranteed is EUR 750 000 (or EUR
375 000 for undertakings performing road freight
transport) and the duration of the guarantee is 10 years;
2. Aid
comprised
in
grants
or
interest
rate
subsidies
shall
be
if the amount guaranteed is lower than these amounts
considered as transparent de minimis aid.
and/or the guarantee is for a period of less than five or
10 years respectively, the gross grant equivalent of that
guarantee shall be calculated as a corresponding proportion
of the relevant ceiling laid down in Article 3(2); or
3. Aid
comprised
in
loans
shall
be
considered
as
transparent
de minimis aid if:
(c) the gross grant equivalent has been calculated on the basis
of safe-harbour premiums laid down in a Commission
notice; or
(a) 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
(d) before implementation,
beneficiary shall be in a situation comparable to a credit
rating of at least B-; and
(i) the methodology used to calculate the gross grant
equivalent of the guarantee has been notified to the
Commission under another Commission Regulation in
(b) the loan is secured by collateral covering at least 50 % of
the State aid area applicable at that time and accepted
the loan and the loan amounts to either EUR 1 000 000 (or
by the Commission as being in line with the Guarantee
EUR 500 000 for undertakings performing road freight
Notice, or any successor Notice; and
transport) over five years or EUR 500 000 (or EUR
250 000 for undertakings performing road freight
transport) over 10 years; if a loan is for less than those
amounts and/or is granted for a period of less than five
(ii) that methodology explicitly addresses the type of
or 10 years respectively, the gross grant equivalent of that
guarantee and the type of underlying transaction at
loan shall be calculated as a corresponding proportion of
stake in the context of the application of this Regu
the relevant ceiling laid down in Article 3(2); or
lation.

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7. Aid
comprised
in
other
instruments
shall
be
considered
as 3. A
Member
State
shall
grant
new de minimis aid in
transparent de minimis aid if the instrument provides for a cap
accordance with this Regulation only after having checked
ensuring that the relevant ceiling is not exceeded.
that this will not raise the total amount of de minimis aid
granted to the undertaking concerned to a level above the
relevant ceiling laid down in Article 3(2) and that all the
conditions laid down in this Regulation are complied with.
Article 5
Cumulation
1. De
minimis aid granted in accordance with this Regulation
4. Member States shall record and compile all the
may be cumulated with de minimis aid granted in accordance
information regarding the application of this Regulation. Such
with Commission Regulation (EU) No 360/2012 ( 1 ) up to the
records shall contain all information necessary to demonstrate
ceiling laid down in that Regulation. It may be cumulated with
that the conditions of this Regulation have been complied with.
de minimis aid granted in accordance with other de minimis
Records regarding individual de minimis aid shall be maintained
regulations up to the relevant ceiling laid down in Article 3(2)
for 10 fiscal years from the date on which the aid was granted.
of this Regulation.
Records regarding a de minimis aid scheme shall be maintained
for 10 fiscal years from the date on which the last individual aid
was granted under such a scheme.
2. De
minimis aid shall not be cumulated with State aid in
relation to the same eligible costs or with State aid for the same
risk finance measure, if such cumulation would exceed the
highest relevant aid intensity or aid amount fixed in the
5. On
written
request,
the
Member
State
concerned
shall
specific circumstances of each case by a block exemption regu
provide the Commission, within a period of 20 working days
lation or a decision adopted by the Commission. De minimis aid
or such longer period as may be fixed in the request, with all
which is not granted for or attributable to specific eligible costs
the information that the Commission considers necessary for
may be cumulated with other State aid granted under a block
assessing whether the conditions of this Regulation have been
exemption regulation or a decision adopted by the Commission.
complied with, and in particular the total amount of de minimis
aid within the meaning of this Regulation and of other de
minimis regulations received by any undertaking.
Article 6
Monitoring
Article 7
1. Where a Member State intends to grant de minimis aid in
accordance with this Regulation to an undertaking, it shall
Transitional provisions
inform that undertaking in writing of the prospective amount
of the aid expressed as a gross grant equivalent and of its de
1. This Regulation shall apply to aid granted before its entry
minimis character, making express reference to this Regulation
into force if the aid fulfils all the conditions laid down in this
and citing its title and publication reference in the Official
Regulation. Any aid which does not fulfil those conditions will
Journal of the European Union. Where de minimis aid is granted
be assessed by the Commission in accordance with the relevant
in accordance with this Regulation to different undertakings on
frameworks, guidelines, communications and notices.
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
2. Any
individual de minimis aid which was granted between
the maximum aid amount to be granted under that scheme. In
2 February 2001 and 30 June 2007 and fulfils the conditions of
such case, the fixed sum shall be used for determining whether
Regulation (EC) No 69/2001 shall be deemed not to meet all
the relevant ceiling laid down in Article 3(2) is reached. Before
the criteria in Article 107(1) of the Treaty and shall therefore be
granting the aid, the Member State shall obtain a declaration
exempt from the notification requirement in Article 108(3) of
from the undertaking concerned, in written or electronic form,
the Treaty.
about any other de minimis aid received to which this Regulation
or other de minimis regulations apply during the previous two
fiscal years and the current fiscal year.
3. Any
individual de minimis aid granted between 1 January
2007 and 30 June 2014 and which fulfils the conditions of
Regulation (EC) No 1998/2006 shall be deemed not to meet all
2. Where a Member State has set up a central register of de
the criteria in Article 107(1) of the Treaty and shall therefore be
minimis aid containing complete information on all de minimis
exempt from the notification requirement in Article 108(3) of
aid granted by any authority within that Member State,
the Treaty.
paragraph 1 shall cease to apply from the moment the
register covers a period of three fiscal years.
( 1 ) Commission Regulation (EU) No 360/2012 of 25 April 2012 on the
4. At the end of the period of validity of this Regulation, any
application of Articles 107 and 108 of the Treaty on the Func
de minimis aid scheme which fulfils the conditions of this Regu
tioning of the European Union to de minimis aid granted to under
takings providing services of general economic interest (OJ L 114,
lation shall remain covered by this Regulation for a further
26.4.2012, p. 8).
period of six months.

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L 352/8
EN
Official Journal of the European Union
24.12.2013
Article 8
Entry into force and period of application
This Regulation shall enter into force on 1 January 2014.
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

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Document Outline

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