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Official Journal of the European Union
26.4.2012
COMMISSION REGULATION (EU) No 360/2012
of 25 April 2012
on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union
to de minimis aid granted to undertakings providing services of general economic interest
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
compensation for additional costs linked to the provision
of services of general economic interest. Moreover, many
activities qualifying as the provision of services of general
economic interest have a limited territorial scope. It is
Having regard to the Treaty on the Functioning of the European
therefore appropriate to introduce, alongside Regulation
Union,
(EC) No 1998/2006, a Regulation containing specific de
minimis rules for undertakings providing services of
general economic interest. A ceiling should be established
Having regard to Council Regulation (EC) No 994/98 of 7 May
for the amount of de minimis aid each undertaking may
1998 on the application of Articles 92 and 93 of the Treaty
receive over a specific period of time.
establishing the European Community to certain categories of
horizontal State aid ( 1 ), and in particular Article 2(1) thereof,
(4)
In the light of the Commission’s experience, aid granted
to undertakings providing a service of general economic
Having published a draft of this Regulation ( 2 ),
interest should be deemed not to affect trade between
Member States and/or not to distort or threaten to distort
competition provided that the total amount of aid
granted for the provision of services of general
After consulting the Advisory Committee on State Aid,
economic interest received by the beneficiary undertaking
does not exceed EUR 500 000 over any period of three
fiscal years. In view of the development of the road
Whereas:
passenger transport sector and of the mostly local

nature of services of general economic interest in this
field, it is not appropriate to apply a lower ceiling to
this sector and the ceiling of EUR 500 000 should apply.
(1) Regulation
(EC)
No
994/98
empowers
the
Commission
to set out in a Regulation a threshold below which aid
measures are considered not to meet all the criteria laid
down in Article 107(1) of the Treaty and therefore do
(5) The
years
to
be
taken
into
account
for
the
purpose
of
not fall under the notification procedure provided for in
determining whether that ceiling is met should be the
Article 108(3) of the Treaty.
fiscal years as used for fiscal purposes by the undertaking
in the Member State concerned. The relevant period of
three years should be assessed on a rolling basis so that,
for each new grant of de minimis aid, the total amount of
(2)
On the basis of that Regulation, the Commission has
de minimis aid granted in the fiscal year concerned, as
adopted, in particular, Regulation (EC) No 1998/2006
well as during the previous two fiscal years, needs to be
of 15 December 2006 on the application of Articles
determined. Aid granted by a Member State should be
87 and 88 of the Treaty to de minimis aid ( 3 ), which
taken into account for this purpose even when financed
sets a general de minimis ceiling of EUR 200 000 per
entirely or partly by resources of Union origin. It should
beneficiary over a period of three fiscal years.
not be possible for aid measures exceeding the de minimis
ceiling to be broken down into a number of smaller
parts in order to bring such parts within the scope of
(3) The
Commission’s
experience
in
applying
the
State
aid
this Regulation.
rules to undertakings providing services of general
economic interest within the meaning of Article 106(2)
of the Treaty has shown that the ceiling below which
advantages granted to such undertakings may be deemed
(6) This
Regulation
should
apply
only
to
aid
granted
for
the
not to affect trade between Member States and/or not to
provision of a service of general economic interest. The
distort or threaten to distort competition can, in some
beneficiary undertaking should therefore be entrusted in
cases, differ from the general de minimis ceiling estab
writing with the service of general economic interest in
lished in Regulation (EC) No 1998/2006. Indeed, at
respect of which the aid is granted. While the
least some of those advantages are likely to constitute
entrustment act should inform the undertaking of the
service of general economic interest in respect of which
it is granted, it must not necessarily contain all the
( 1 ) OJ L 142, 14.5.1998, p. 1.
( 2 ) OJ C 8, 11.1.2012, p. 23.
detailed information as set out in Commission Decision
( 3 ) OJ L 379, 28.12.2006, p. 5.
2012/21/EU of 20 December 2011 on the application

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of Article 106(2) of the Treaty on the Functioning of the
(10) This
Regulation
should
not
apply
to de minimis export aid
European Union to State aid in the form of public service
or de minimis aid favouring domestic over imported
compensation granted to certain undertakings entrusted
products.
with the operation of services of general economic inter
est ( 1 ).
(11) This
Regulation
should
not
apply
to
undertakings
in
difficulty within the meaning of the Community
(7)
In view of the special rules which apply in the sectors of
primary production of agricultural products, fisheries,
guidelines on State aid for rescuing and restructuring
aquaculture and road freight transport, of the fact that
firms in difficulty ( 3 ) since it is not appropriate to grant
undertakings in those sectors are rarely entrusted with
operating aid to firms in difficulty outside of a restruc
services of general economic interest, and of the risk
turing concept and there are difficulties linked to deter
that amounts of aid below the ceiling set out in this
mining the gross grant equivalent of aid granted to
Regulation could fulfil the criteria of Article 107(1) of
undertakings of this type.
the Treaty in those sectors, this Regulation should not
apply to those sectors. However, if undertakings are
active in the sectors of primary production of agricultural
products, fisheries, aquaculture or road freight transport
as well as in other sectors or activities, this Regulation
(12) In
accordance
with
the
principles
governing
aid
falling
should apply to those other sectors or activities (such as
within Article 107(1) of the Treaty, de minimis aid should
for example collection of litter at sea) provided that
be considered to be granted at the moment the legal
Member States ensure that the activities in the excluded
right to receive the aid is conferred on the undertaking
sectors do not benefit from the de minimis aid under this
under the applicable national legal regime.
Regulation, by appropriate means such as separation of
activities or distinction of costs. Member States can fulfill
this obligation, in particular, by limiting the amount of
de minimis aid to the compensation of the costs of the
provision of the service, including a reasonable profit.
(13) In
order
to
avoid
circumvention
of
maximum
aid
inten
This Regulation should not apply to the coal sector, in
sities laid down in different Union instruments, de
view of its special characteristics and of fact that under
minimis aid should not be cumulated with State aid in
takings in those sectors are rarely entrusted with services
respect of the same eligible costs if such cumulation
of general economic interest.
would result in an aid intensity exceeding that specified
in the particular circumstances of each case by a block
exemption regulation or decision adopted by the
Commission.
(8)
Considering the similarities between the processing and
marketing of agricultural products, on the one hand, and
of non-agricultural products, on the other, this Regu
lation should apply to the processing and marketing of
agricultural products, provided that certain conditions are
(14) This
Regulation
should
not
restrict
the
application
of
met. Neither on-farm activities necessary for preparing a
Regulation (EC) No 1998/2006 to undertakings
product for the first sale, such as harvesting, cutting and
providing services of general economic interest.
threshing of cereals, or packing of eggs, nor the first sale
Member States should remain free to rely either on this
to resellers or processors should be considered as
Regulation or on Regulation (EC) No 1998/2006 as
processing or marketing in this respect.
regards aid granted for the provision of services of
general economic interest.
(9) The
Court
of
Justice
has
established
( 2 ) that, once the
Union has legislated for the establishment of a
(15) The
Court
of
Justice,
in
its Altmark judgment ( 4 ), has
common organisation of the market in a given sector
identified a number of conditions which must be
of agriculture, Member States are under an obligation
fulfilled in order for compensation for the provision of
to refrain from taking any measure which might
a service of general economic interest not to constitute
undermine or create exceptions to it. For this reason,
State aid. Those conditions ensure that compensation
this Regulation should not apply to aid the amount of
limited to the net costs incurred by efficient undertakings
which is set on the basis of the price or quantity of
for the provision of a service of general economic
products purchased or put on the market. Nor should
interest does not constitute State aid within the
it apply to de minimis support which is linked to an
meaning of Article 107(1) of the Treaty. Compensation
obligation to share the aid with primary producers.
( 3 ) OJ C 244, 1.10.2004, p. 2.
( 1 ) OJ L 7, 11.1.2012, p. 3.
( 4 ) Case C-280/00 Altmark Trans GmbH and Regierungsprsidium
( 2 ) Case C-456/00 French Republic v Commission of the European Commu
Magdeburg v Nahverkehrsgesellschaft Altmark GmbH, and Oberbundes
nities [2002] I-11949.
anwalt beim Bundesverwaltungsgericht [2003] ECR I-7747.

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in excess of those net costs constitutes State aid which
comprised in risk capital measures as referred to in the
may be declared compatible on the basis of the
Community guidelines on State aid to promote risk
applicable Union rules. In order to avoid this Regulation
capital investments in small and medium-sized enter
being applied to circumvent the conditions identified in
prises ( 3 ) should not be considered as transparent de
the Altmark judgment, and in order to avoid de minimis
minimis aid, unless the risk capital scheme concerned
aid granted under this Regulation affecting trade due to
provides capital only up to the de minimis ceiling to
its cumulation with other compensation for the same
each target undertaking. Aid comprised in loans should
service of general economic interest, de minimis aid
be treated as transparent de minimis aid when the gross
under this Regulation should not be cumulated with
grant equivalent has been calculated on the basis of
any other compensation in respect of the same service,
market interest rates prevailing at the time of grant.
regardless of whether or not it constitutes State aid under
the Altmark judgment or compatible State aid under
Decision 2012/21/EU or under the Communication
from the Commission — European Union framework
for State aid in the form of public service compensation
(2011) ( 1 ). Therefore, this Regulation should not apply to
compensation received for the provision of a service of
general economic interest in respect of which other types
(18) Legal certainty needs to be provided for guarantee
of compensation are also being granted, except where
schemes which do not have the potential to affect
that other compensation constitutes de minimis aid
trade and distort competition and in respect of which
according to other de minimis regulations and the cumu
sufficient data are available to assess any potential
lation rules set out in this Regulation are complied with.
effects reliably. This Regulation should therefore
transpose the de minimis ceiling of EUR 500 000 into a
guarantee-specific ceiling based on the guaranteed
amount of the individual loan underlying such guarantee.
This specific ceiling should be calculated using a
methodology assessing the State aid amount included
in guarantee schemes covering loans in favour of viable
undertakings. The methodology and the data used to
(16) For
the
purposes
of
transparency,
equal
treatment
and
calculate the guarantee-specific ceiling should exclude
correct application of the de minimis ceiling, all Member
undertakings in difficulty as referred to in the
States should apply the same method of calculation. In
Community guidelines on State aid for rescuing and
order to facilitate such calculation and in accordance
restructuring firms in difficulty. This specific ceiling
with present practice in applying the de minimis rule,
should therefore not apply to individual aid granted
aid amounts not taking the form of a cash grant
outside the scope of a guarantee scheme, to aid
should be converted into their gross grant equivalent.
granted to undertakings in difficulty, or to guarantees
Calculation of the grant equivalent of transparent types
on underlying transactions not constituting a loan,
of aid other than grants and of aid payable in several
such as guarantees on equity transactions. The specific
instalments requires the use of market rates prevailing at
ceiling should be determined on the basis of the fact that
the time of granting such aid. With a view to uniform,
taking account of a cap rate (net default rate) of 13 %,
transparent and simple application of the State aid rules,
representing a worst case scenario for guarantee schemes
the market rates for the purposes of this Regulation
in the Union, a guarantee amounting to EUR 3 750 000
should be deemed to be the reference rates, as
can be considered as having a gross grant equivalent
currently set out in the Communication from the
identical to the EUR 500 000 de minimis ceiling. Only
Commission on the revision of the method for setting
guarantees covering up to 80 % of the underlying loan
the reference and discount rates ( 2 ).
should be covered by these specific ceilings. A
methodology accepted by the Commission following
notification of such methodology on the basis of a
Commission regulation in the State aid area may also
be used by Member States for the purpose of assessing
the gross grant equivalent contained in a guarantee, if the
approved methodology explicitly addresses the type of
guarantees and the type of underlying transactions at
(17) For
the
purposes
of
transparency,
equal
treatment
and
stake in the context of the application of this Regulation.
effective monitoring, this Regulation should apply only
to de minimis aid which is transparent. Transparent aid is
aid for which it is possible to calculate precisely the gross
grant equivalent ex ante without a need to undertake a
risk assessment. Such a precise calculation can, for
instance, be made for grants, interest rate subsidies and
capped tax exemptions. Aid comprised in capital
injections should not be considered as transparent de
(19) Upon
notification
by
a
Member
State,
the
Commission
minimis aid, unless the total amount of the public
may examine whether an aid measure which does not
injection is lower than the de minimis ceiling. Aid
consist in a grant, loan, guarantee, capital injection, risk
capital measure or capped tax exemption leads to a
( 1 ) OJ C 8, 11.1.2012, p. 15.
( 2 ) OJ C 14, 19.1.2008, p. 6.
( 3 ) OJ C 194, 18.8.2006, p. 2.

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gross grant equivalent that does not exceed the de
(c) aid granted to undertakings active in the processing and
minimis ceiling and could therefore be covered by the
marketing of agricultural products, in the following cases:
provisions of this Regulation.
(i) when the amount of the aid is fixed on the basis of the
(20) The
Commission
has
a
duty
to
ensure
that
State
aid
rules
price or quantity of such products purchased from
are complied with and in particular that aid granted
primary producers or put on the market by the under
under the de minimis rules adheres to the conditions
takings concerned,
thereof. In accordance with the cooperation principle
laid down in Article 4(3) of the Treaty on European
Union, Member States should facilitate the fulfilment of
(ii) when the aid is conditional on being partly or entirely
this task by establishing the necessary tools in order to
passed on to primary producers;
ensure that the total amount of de minimis aid granted to
the same undertaking for the provision of services of
general economic interest does not exceed the overall
(d) aid to export-related activities towards third countries or
permissible ceiling. To that end and to ensure compliance
Member States, namely aid directly linked to the quantities
with the provisions on cumulation with de minimis aid
exported, to the establishment and operation of a
under other de minimis regulations, when granting de
distribution network or to other current expenditure
minimis aid under this Regulation, Member States
linked to the export activity;
should inform the undertaking concerned of the
amount of the aid and of its de minimis character by
(e) aid contingent upon the use of domestic over imported
referring to this Regulation. Moreover, prior to granting
goods;
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 regu
(f) aid granted to undertakings active in the coal sector, as
lations received during the fiscal year concerned and the
defined in Council Decision 2010/787/EU ( 2 );
two previous fiscal years. Alternatively, the Member State
should have the possibility to ensure that the ceiling is
observed by means of a central register.
(g) aid granted to undertakings performing road freight
transport for hire or reward;
(21) This
Regulation
should
apply
without
prejudice
to
the
requirements of Union law in the area of public
(h) aid granted to undertakings in difficulty.
procurement or of additional requirements flowing
from the Treaty or from sectoral Union legislation.
If undertakings are active in the sectors referred to in points (a),
(b), (c) or (g) of the first subparagraph as well as in sectors not
(22) This
Regulation
should
apply
to
aid
granted
before
its
excluded from the scope of application of this Regulation, this
entry into force to undertakings providing services of
Regulation applies only to aid granted in respect of those other
general economic interest.
sectors or activities, provided that Member States ensure that
the activities in the excluded sectors do not benefit from the de
minimis aid under this Regulation, by appropriate means such as
(23) The
Commission
intends
to
carry
out
a
review
of
this
Regulation five years after its entry into force,
separation of activities or distinction of costs.

HAS ADOPTED THIS REGULATION:
3. For
the
purposes
of
this
Regulation:
Article 1
(a) ‘agricultural products’ means products listed in Annex I to
the Treaty, with the exception of fishery products;
Scope and definitions
1. This Regulation applies to aid granted to undertakings
(b) ‘processing of agricultural products’ means any operation on
providing a service of general economic interest within the
an agricultural product resulting in a product which is also
meaning of Article 106(2) of the Treaty.
an agricultural product, except on-farm activities necessary
for preparing an animal or plant product for the first sale;
2. This
Regulation
does
not
apply
to:
(c) ‘marketing of agricultural products’ means holding or
(a) aid granted to undertakings active in the fishery and aqua
display with a view to sale, offering for sale, delivery or
culture sectors, as covered by Council Regulation (EC) No
any other manner of placing on the market, except the
104/2000 (
first sale by a primary producer to resellers or processors

1 );
and any activity preparing a product for such first sale; a
sale by a primary producer to final consumers shall be
(b) aid granted to undertakings active in the primary
considered as marketing if it takes place in separate
production of agricultural products;
premises reserved for that purpose.
( 1 ) OJ L 17, 21.1.2000, p. 22.
( 2 ) OJ L 336, 21.12.2010, p. 24.

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Article 2
a given proportion of this ceiling, the gross grant equivalent
of that guarantee shall be deemed to correspond to the
De minimis aid
same proportion of the ceiling laid down in paragraph 2.
1. Aid
granted
to
undertakings
for
the
provision
of
a
service
The guarantee shall not exceed 80 % of the underlying loan.
of general economic interest shall be deemed not to meet all the
Guarantee schemes shall also be considered as transparent
criteria of Article 107(1) of the Treaty and shall therefore be
if:
exempt from the notification requirement of Article 108(3) of
the Treaty if it fulfils the conditions laid down in paragraphs 2
to 8 of this Article.
(i) before the implementation of the scheme, the
methodology to calculate the gross grant equivalent of
the guarantees has been accepted following notification
2. The
total
amount
of de minimis aid granted to any one
of this methodology to the Commission under a regu
undertaking providing services of general economic interest
lation adopted by the Commission in the State aid area,
shall not exceed EUR 500 000 over any period of three fiscal
and
years.
(ii) the approved methodology explicitly addresses the type
This ceiling shall apply irrespective of the form of the de minimis
of guarantees and the type of underlying transactions at
aid and regardless of whether the aid granted by the Member
stake in the context of the application of this Regu
State is financed entirely or partly by resources of Union origin.
lation.
The period shall be determined by reference to the fiscal years
used by the undertaking in the Member State concerned.
5. Where
the
overall
amount
of de minimis aid under this
Regulation granted to an undertaking for the provision of
3. The
ceiling
laid
down
in
paragraph
2
shall
be
expressed
as services of general economic interest exceeds the ceiling laid
a cash grant. All figures used shall be gross, that is, before any
down in paragraph 2, that amount may not benefit from this
deduction of tax or other charges. Where aid is awarded in a
Regulation, even for a fraction not exceeding that ceiling. In
form other than a grant, the aid amount shall be the gross grant
such a case, the benefit of this Regulation may not be claimed
equivalent of the aid.
for this aid measure.
Aid payable in several instalments shall be discounted to its
6. De
minimis aid under this Regulation shall not be
value at the moment of it being granted. The interest rate to
cumulated with State aid in respect of the same eligible costs
be used for discounting purposes shall be the discount rate
if such cumulation would result in an aid intensity exceeding
applicable at the time of grant.
that stipulated in the specific circumstances of each case by a
block exemption regulation or decision adopted by the
Commission.
4. This
Regulation
shall
apply
only
to
aid
in
respect
of
which
it is possible to calculate precisely the gross grant equivalent of
the aid ex ante without need to undertake a risk assessment
(‘transparent aid’). In particular:
7. De
minimis aid under this Regulation may be cumulated
with de minimis aid under other de minimis regulations up to the
ceiling laid down in paragraph 2.
(a) aid comprised in loans shall be considered as transparent de
minimis aid when the gross grant equivalent has been
calculated on the basis of the reference rate applicable at
8. De
minimis aid under this Regulation shall not be
the time of the grant;
cumulated with any compensation in respect of the same
service of general economic interest, regardless of whether or
not it constitutes State aid.
(b) aid comprised in capital injections shall not be considered as
transparent de minimis aid, unless the total amount of the
public injection does not exceed the de minimis ceiling;
Article 3
Monitoring
(c) aid comprised in risk capital measures shall not be
1. Where
a
Member
State
intends
to
grant de minimis aid
considered as transparent de minimis aid, unless the risk
under this Regulation to an undertaking, it shall inform that
capital scheme concerned provides capital only up to the
undertaking in writing of the prospective amount of the aid
de minimis ceiling to each target undertaking;
expressed as gross grant equivalent, of the service of general
economic interest in respect of which it is granted and of the de
minimis character of the aid, making express reference to this
(d) individual aid provided under a guarantee scheme to under
Regulation and citing its title and publication reference in the
takings which are not undertakings in difficulty shall be
Official Journal of the European Union. Where de minimis aid under
treated as transparent de minimis aid when the guaranteed
this Regulation is granted to different undertakings on the basis
part of the underlying loan provided under such scheme
of a scheme and different amounts of individual aid are granted
does not exceed EUR 3 750 000 per undertaking. If the
to those undertakings under that scheme, the Member State
guaranteed part of the underlying loan only accounts for
concerned may choose to fulfil that obligation by informing

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the undertakings of a fixed sum corresponding to the maximum
granted under such a scheme. On written request, the Member
aid amount to be granted under that scheme. In such case, the
State concerned shall provide the Commission, within a period
fixed sum shall be used for determining whether the ceiling laid
of 20 working days or such longer period as may be fixed in
down in Article 2(2) is met. Prior to granting the aid, the
the request, with all the information that the Commission
Member State shall also obtain a declaration from the under
considers necessary for assessing whether the conditions of
taking providing the service of general economic interest, in
this Regulation have been complied with, and in particular
written or electronic form, about any other de minimis aid
the total amount of de minimis aid under this Regulation and
received under this Regulation or under other de minimis regu
under other de minimis regulations received by any undertaking.
lations during the previous two fiscal years and the current
fiscal year.
Article 4
The Member State shall grant the new de minimis aid under this
Transitional provisions
Regulation only after having checked that this will not raise the
This Regulation shall apply to de minimis aid granted for the
total amount of de minimis aid granted to the undertaking
provision of services of general economic interest before its
concerned to a level above the ceiling laid down in Article 2(2)
entry into force, provided that such aid fulfils the conditions
and that the cumulation rules in Article 2(6), (7) and (8) are
laid down in Articles 1 and 2. Any aid for the provision of
complied with.
services of general economic interest which does not fulfil those
conditions shall be assessed in accordance with the relevant
2. Where a Member State has set up a central register of de
decisions, frameworks, guidelines, communications and notices.
minimis aid containing complete information on all de minimis
aid granted to undertakings providing services of general
At the end of the period of validity of this Regulation, any de
economic interest by any authority within that Member State,
minimis aid which fulfils the conditions of this Regulation may
the first subparagraph of paragraph 1 shall cease to apply from
be validly implemented for a further period of six months.
the moment the register covers a period of three years.
Article 5
3. Member States shall record and compile all the
information regarding the application of this Regulation. Such
Entry into force and period of validity
records shall contain all information necessary to demonstrate
that the conditions of this Regulation have been complied with.
This Regulation shall enter into force on the third day following
Records regarding individual de minimis aid shall be maintained
that of its publication in the Official Journal of the European
for 10 fiscal years from the date on which the aid was granted.
Union.
Records regarding a de minimis aid scheme shall be maintained
for 10 years from the date on which the last individual aid was
It shall apply until 31 December 2018.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 25 April 2012.
For the Commission
The President
José Manuel BARROSO

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