
Article 1 
Part III.10 of Annex I to Regulation (EC) No 794/2004 is replaced by the Annex to this Regulation.
Article 2 
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 31 October 2008.
For the Commission
Neelie KROES
Member of the Commission
ANNEX


PART III.10  1. 
Please fill in the relevant parts of the notification form corresponding to the character of the notified measure. Please find below a basic guidance.
 (A) 

 Aid for undertakings which go beyond Community standards or which increase the level of environmental protection in the absence of Community standards, fill in Section 3.1
 Aid for the acquisition of new transport vehicles which go beyond Community standards or which increase the level of environmental protection in the absence of Community standards, fill in Section 3.1
 Aid for SMEs for early adaptation to future Community standards, fill in Section 3.2
 Aid for environmental studies, fill in Section 3.3
 Aid for energy saving, fill in Section 3.4
 Aid for renewable energy sources, fill in Section 3.5
 Aid for the cogeneration, fill in Section 3.6
 Aid for energy-efficient district heating, fill in Section 3.7
 Aid for waste management, fill in Section 3.8
 Aid for the remediation of contaminated sites, fill in Section 3.9
 Aid for the relocation of undertakings, fill in Section 3.10
 Aid involved in tradable permit schemes, fill in Section 3.11
 Aid in the form of reductions of or exemptions from environmental taxes, fill in Section 6.

Furthermore, please fill in: Section 4 (Incentive effect and necessity of aid), Section 7 (Criteria triggering a detailed assessment), Section 8 (Additional information for detailed assessment), and Section 10 (Reporting and monitoring).
 (B) Please explain the main characteristics (objective, likely effects of the aid, aid instrument, aid intensity, beneficiaries, budget etc.) of the notified measure.
 (C) 

  yes
   no


If yes, fill in Section 9 (Cumulation) of this supplementary information sheet.
 (D) 

  yes
   no


If yes, please fill in Section 5 (Compatibility of aid under Article 87(3)(b) of the EC Treaty) of this supplementary information sheet.
 (E) 
…

…
 (F) 

 yes
 (G) 

 yes
 (H) 
…

…
 (I) Please number all documents provided by the Member States as annexes to the notification form and indicate the document numbers in the relevant parts of this supplementary information sheet.
 2.  (A) 
…

…
 (B) 
…

…
 (C) 
…

…
 3. 
If there are several beneficiaries involved in the project notified as individual aid, please provide the information below for each of them.
 3.1.  3.1.1.  (A) 

 investments enabling the beneficiary to increase the level of environmental protection resulting from its activities by improving on the applicable Community standards, irrespective of the presence of mandatory national standards that are more stringent than the Community standard;
or
 investments enabling the beneficiary to increase the level of environmental protection resulting from its activities in the absence of Community standards.
 (B) 
…

…
 (C) 
…

…
 3.1.2. 
In the case of aid schemes, the aid intensity must be calculated for each beneficiary of aid.
 (A) What is the maximum aid intensity applicable to the notified measure? …
 (B) 

  yes
   no


If yes, please provide details of the competitive process and attach a copy of the tender notice or its draft:

…

…
 (C) 
Do the supported projects benefit from a bonus?


  yes
   no


If yes, please specify below.


— Is an SME bonus applied under the notified measure?

  yes
   no


If yes, please specify the level of bonus applicable: …


— Is the bonus for eco-innovation applied under the notified measure?

  yes
   no


If yes, please describe how the following conditions are fulfilled:


 the eco-innovation asset or project is new or substantially improved compared to the state of the art in its industry in the Community;
 the expected environmental benefit is significantly higher than the improvement resulting form the general evolution of the state of the art in comparable activities;
 the innovative character of these assets or projects involves a clear degree of risk, in technological, market or financial terms, which is higher that the risk generally associated with comparable non-innovative assets or projects.

Please provide details demonstrating the compliance with the abovementioned conditions:

…

…

Specify the level of bonus applicable: …
 (D) In case of an aid scheme, specify the total aid intensity of the projects supported under the notified scheme (taking into account the bonuses) (%): …
 3.1.3.  (A) 

 yes
 (B) 

 the precise environmental protection related cost constitutes the eligible costs, if the cost of investing in environmental protection can be easily identified;
or
 the extra investment costs are established by comparing the investment with the counterfactual situation in the absence of aid, i.e. the reference investment;
and
 the eligible costs are calculated net of any operating benefits and operating costs related to the extra investment for environmental protection and arising during the first five years of the life of the investment concerned.
 (C) 

 investments in tangible assets;
 investments in intangible assets.
 (D) 

 investments in land which are strictly necessary in order to meet environmental objectives;
 investments in buildings intended to reduce or eliminate pollution and nuisances;
 investments in plant and equipment intended to reduce or eliminate pollution and nuisances;
 investments to adapt production methods with a view to protecting the environment.
 (E) 

 it is regarded as a depreciable asset;
 it is purchased on market terms, from an undertaking from which the acquirer has no power of direct or indirect control,
 it is included in the assets of the undertaking, and remains in the establishment of the recipient of the aid and is used there for at least five years.

Furthermore, please confirm that if the intangible asset is sold during those five years:


 the yield from the sale will be deducted from the eligible costs;
and
 all or part of the amount of aid will, where appropriate, be reimbursed.
 (F) 

 if the undertaking is adapting to national standards adopted in the absence of Community standards, the eligible costs consist of the additional investment costs necessary to achieve the level of environmental protection required by the national standards;
 if the undertaking is adapting to or goes beyond national standards which are more stringent than the relevant Community standards or goes beyond Community standards, the eligible costs consist of the additional investment costs necessary to achieve a level of environmental protection higher than the level required by the Community standards;
 if no standards exist, the eligible costs consist of the investment costs necessary to achieve a higher level of environmental protection than that which the undertaking or undertakings in question would achieve in the absence of any environmental aid;
 (G) 
…

…

…

For individual aid measures, please provide a detailed calculation of the eligible costs of the notified investment project, by reference to the counterfactual situation, and provide relevant evidence:

…

…

…

…

…
 3.1.4. 
In the case of aid for the acquisition of new transport vehicles which go beyond Community standards or which increase the level of environmental protection in the absence of Community standards, in addition to sections 3.1.-3.1.3:
 (A) 

 yes

Please provide details:

…

…
 (B) 

 the existing means of transport are upgraded to environmental standards that were not yet in force at the date of the entry into operation of those means of transport;
or
 the means of transport are not subject to any environmental standards.
 3.2.  3.2.1.  (A) 

  yes
   no


If yes, in the case of aid schemes, please provide details on how compliance with this condition is ensured:

…

…

If yes, in the case of individual aid please provide details and relevant evidence:

…

…
 (B) 
…

…
 3.2.2. 
What is the basic aid intensity applicable to the notified measure?


— for small enterprises: …;
— for medium-sized enterprises: …
— for large enterprises: …
 3.2.3.  (A) 

 yes
 (B) 

 the precise environmental protection related cost constitutes the eligible costs, if the cost of investing in environmental protection can be easily identified;
or
 the extra investment costs are established by comparing the investment with the counterfactual situation in the absence of aid, i.e. the reference investment;
and
 eligible costs are calculated net of any operating benefits and operating costs related to the extra investment for environmental protection and arising during the first five years of the life of the investment concerned.
 (C) 

 investments in tangible assets
 investments in intangible assets
 (D) 

 investments in land which are strictly necessary in order to meet environmental objectives;
 investments in buildings intended to reduce or eliminate pollution and nuisances;
 investments in plant and equipment intended to reduce or eliminate pollution and nuisances;
 investments to adapt production methods with a view to protecting the environment.
 (E) 

 it is regarded as a depreciable asset;
 it is purchased on market terms, from an undertaking from which the acquirer has no power of direct or indirect control,
 it is included in the assets of the undertaking, and remains in the establishment of the recipient of the aid and is used there for at least five years.

Furthermore, please confirm that if the intangible asset is sold during those five years:


 the yield from the sale will be deducted from the eligible costs;
and
 all or part of the amount of aid will, where appropriate, be reimbursed.
 (F) 
…

…

…

…

…

For individual aid measures, please provide a detailed calculation of the eligible costs of the notified investment project, by reference to the counterfactual situation, and provide relevant evidence:

…

…

…

…

…
 3.3.  3.3.1.  (A) 

  yes
   no


If yes, please specify which of the following purposes the investment serves:


 it enables the beneficiary to increase the level of environmental protection resulting from its activities by improving on the applicable Community standards, irrespective of the presence of mandatory national standards that are more stringent than the Community standard;
or
 it enables the beneficiary to increase the level of environmental protection resulting from its activities in the absence of Community standards.
 (B) 
…

…
 (C) 
…

…
 (D) 
…

…

…

…

…
 3.3.2. 
Please confirm that the aid is granted for studies directly linked to investments for the purposes of achieving energy saving.


  yes
   no


If yes, please provide evidence on how the purpose of the relevant investment complies with the definition of energy savings as laid down in point 70(2) of the Environmental aid guidelines:

…

…
 3.3.3.  (A) 

  yes
   no


If yes, please provide evidence on how the purpose of the relevant investment complies with the definition of production from renewable energy sources, as laid down in point 70(5) and (9) of the Environmental aid guidelines:

…

…
 (B) 
…

…
 3.3.4.  (A) 
…
 (B) 

  yes
   no


If yes please specify the level of bonus applicable: …
 3.4.  3.4.1.  (A) 

 yes
 (B) 
…

…
 3.4.2.  3.4.2.1.  (A) What is the basic aid intensity applicable to the notified measure: …
 (B) 

— Is an SME bonus applied under the notified measure?

  yes
   no


If yes, please specify the level of bonus applicable: …
 (C) 

  yes
   no


If yes, please provide details regarding the competitive process and attach a copy of the tender notice or its draft:

…
 (D) 
…

…
 3.4.2.2.  (A) 

 yes
 (B) 

 the precise energy saving related cost constitutes the eligible costs, in case the costs of investing in energy saving can be easily identified;
or
 the part of the investment directly related to energy saving is established by comparing the investment with the counterfactual situation in the absence of aid, i.e. the reference investment;
and
 eligible costs are calculated net of any operating benefits and operating costs related to the extra investment for energy saving and arising during the first three years of the life of this investment in the case of SMEs, the first four years in the case of large undertakings that are not part of the EU CO2 Emission Trading System and the first five years in the case of large undertakings that are part of the EU CO2 Emission Trading System.
 (C) 

 if the undertaking is adapting to national standards adopted in the absence of Community standards, the eligible costs consist of the additional investment costs necessary to achieve the level of environmental protection required by the national standards;
 if the undertaking is adapting to or goes beyond national standards which are more stringent than the relevant Community standards or goes beyond Community standards, the eligible costs consist of the additional investment costs necessary to achieve a level of environmental protection higher than the level required by the Community standards;
 if no standards exist, the eligible costs consist of the investment costs necessary to achieve a higher level of environmental protection than that which the undertaking or undertakings in question would achieve in the absence of any environmental aid;
 (D) 

 investments in tangible assets;
 investments in intangible assets.
 (E) 

 investments in land which are strictly necessary in order to meet environmental objectives;
 investments in buildings intended to reduce or eliminate pollution and nuisances;
 investments in plant and equipment intended to reduce or eliminate pollution and nuisances;
 investments to adapt production methods with a view to protecting the environment.
 (F) 

 it is regarded as a depreciable asset;
 it is purchased on market terms, from an undertaking from which the acquirer has no power of direct or indirect control,
 it is included in the assets of the undertaking, and remains in the establishment of the recipient of the aid and is used there for at least five years.

Furthermore, please confirm that if the intangible asset is sold during those five years:


 the yield from the sale will be deducted from the eligible costs;
and
 all or part of the aid amount will be, where appropriate, reimbursed.
 (G) 
…

…

…

…

…

If the notification concerns an individual aid measure, please provide a detailed calculation of the eligible costs of the notified investment project, by reference to the counterfactual situation, and provide relevant evidence:

…

…

…

…

…
 3.4.3.  (A) 
…

…
 (B) What is the duration of the operating aid measure? …
 (C) 

  yes
   no


What is the aid intensity of the:


— degressive aid (please indicate the degressive rates for each year): …;
— non-degressive aid: …
 3.5.  3.5.1.  (A) 

  yes
   no

 (B) 

  yes
   no

 (C) 
…

…
 3.5.2.  3.5.2.1.  (A) What is the basic aid intensity applicable to each renewable energy source supported by the notified measure: …
 (B) 

  yes
   no


If yes, please specify the level of bonus applicable: …
 (C) 

  yes
   no


If yes, please provide details of the competitive process and attach a copy of the tender notice or its draft:

…
 (D) 
…

…
 3.5.2.2.  (A) 

 yes
 (B) 

 the precise renewable energy related cost constitutes the eligible costs, in case the cost of investing renewable energy can be easily identified;
or
 the extra investment costs are established by comparing the investment with the counterfactual situation in the absence of aid, i.e. the reference investment;
and
 eligible costs are calculated net of any operating benefits and costs related to the extra investment for renewable sources of energy and arising during the first five years of the life of the investment concerned.
 (C) 

 investments in tangible assets;
 investments in intangible assets.
 (D) 

 investments in land which are strictly necessary in order to meet environmental objectives;
 investments in buildings intended to reduce or eliminate pollution and nuisances;
 investments in plant and equipment intended to reduce or eliminate pollution and nuisances;
 investments to adapt production methods with a view to protecting the environment.
 (E) 

 it is regarded as a depreciable asset;
 it is purchased on market terms, from an undertaking from which the acquirer has not power of direct or indirect control;
 it is included in the assets of the undertaking, and remains in the establishment of the recipient of the aid and is used there for at least five years.

Furthermore, please confirm that if the intangible asset is sold during those five years:


 the yield from the sale will be deducted from the eligible costs;
and
 all or part of the aid amount will be, where appropriate, reimbursed.
 (F) 
…

…

…

…

…

For individual aid measures, please provide a detailed calculation of the eligible costs of the notified investment project, by reference to the counterfactual situation, and provide relevant evidence:

…

…

…

…

…
 3.5.3. 
Following the choice of the operating aid assessment option, please fill in the relevant part of the section below.
 3.5.3.1.  (A) 

— detailed analysis of the cost of producing energy from each of the relevant renewable sources:
…
…
— detailed analysis of the market price of the form of energy concerned:
…
…
 (B) 
…

…

For aid schemes, please specify how the compliance with this condition will be ensured:

…

…

For individual aid, please provide a detailed analysis demonstrating that this condition is fulfilled:

…

…
 (C) 
…

…
 (D) 

  yes
   no


If yes, please provide details and the information/calculations showing the rate of the normal return and give reasons why the chosen rate is appropriate:

…

…
 (E) 
…

…
 (F) 

— for aid schemes based on a (theoretical) example of an eligible project:
…
…

Furthermore, please confirm that the calculation methodology described above will be applied to all individual aid grants based on the notified aid scheme:


 yes


— for individual aid please provide a detailed calculation of the aid amount (taking into account the requirements described above):
…
…
 (G) 
…

…

It is the practice of the Commission to limit its authorisation to 10 years. If yes, could you please undertake to re-notify the measure within a period of 10 years?


  yes
   no

 3.5.3.2.  (A) 
…

…
 (B) 
…

…
 (C) 
…

…
 (D) 
…

…
 (E) 
…

…
 3.5.3.3.  (A) What is the duration of the operating aid measure? …
 (B) 

— detailed analysis of the cost of producing energy from each of the relevant renewable sources:
…
…
— detailed analysis of the market price of the form of energy concerned:
…
…
 (C) 

  yes
   no


What is the aid intensity of the:


— degressive aid (please indicate the degressive rates for each year):
…;
— non-degressive aid: …
 3.6.  3.6.1. 
Please confirm that the aid for cogeneration is granted exclusively to cogeneration units satisfying the definition of high efficiency cogeneration as set out in point 70(11) of the Environmental aid guidelines:


  yes
   no

 3.6.2. 
Please confirm that:


 the new cogeneration unit will overall make primary energy savings compared to separate production as defined by Directive 2004/8/EC and Commission Decision 2007/74/EC.
 the improvement of an existing cogeneration unit or conversion of an existing power generation unit into a cogeneration unit will result in primary energy savings compared to the original situation.

Please provide details and evidence demonstrating the compliance with the above mentioned conditions:

…

…
 3.6.2.1.  (A) What is the basic aid intensity applicable to the notified measure? …
 (B) 

— Is an SME bonus applied under the notified measure?

  yes
   no


If yes, please specify the level of bonus applicable: …
 (C) 

  yes
   no


If yes, please provide details of the competitive process and attach a copy of the tender notice or its draft:

…
 (D) 
…

…
 3.6.2.2.  (A) 

 yes
 (B) 

 the precise cogeneration related cost constitutes the eligible costs, if the cost of investing in cogeneration can be easily defined;
or
 the extra investment costs directly related to cogeneration are established by comparing the investment with the counterfactual situation in the absence of aid, i.e. the reference investment;
and
 eligible costs are calculated net of any operating benefits and operating costs related to the extra investment and arising during the first five years of the life of the investment concerned.
 (C) 

 investments in tangible assets;
 investments in intangible assets.
 (D) 

 investments in land which are strictly necessary in order to meet environmental objectives;
 investments in buildings intended to reduce or eliminate pollution and nuisances;
 investments in plant and equipment intended to reduce or eliminate pollution and nuisances;
 investments to adapt production methods with a view to protecting the environment.
 (E) 

 it is regarded as a depreciable asset;
 it is purchased on market terms, from an undertaking from which the acquirer has not power of direct or indirect control,
 it is included in the assets of the undertaking, and remains in the establishment of the recipient of the aid and is used there for at least five years.

Furthermore, please confirm that if the intangible asset is sold during those five years:


 the yield from the sale will be deducted from the eligible costs;
and
 all or part of the aid amount will be, where appropriate, reimbursed.
 (F) 
…

…

…

…

…

For individual aid measures, please provide a detailed calculation of the eligible costs of the notified investment project, by reference to the counterfactual situation, and provide relevant evidence:

…

…

…

…

…
 3.6.3.  (A) 

 yes
 (B) 

 undertakings distributing electric power and heat to the public, where the costs of producing such electric power or heat exceed its market price;
 for the industrial use of the combined production of electric power and heat where it can be shown that the production cost of one unit of energy using that technique exceeds the market price of one unit of conventional energy.

Please provide details and evidence that the relevant condition(s) is/are complied with:

…

…
 3.6.3.1.  (A) 

— detailed analysis of the cost of producing energy in cogeneration units:
…
…
— detailed analysis of the market price of the form of energy concerned:
…
…
 (B) 
…

…

For aid schemes, please specify how the compliance with this condition will be ensured:

…

…

For individual aid, please provide a detailed analysis demonstrating that this condition is fulfilled:

…

…
 (C) 
…

…
 (D) 

  yes
   no


If yes, please provide details and information/calculations showing the rate of normal return and give reasons why the chosen rate is appropriate:

…

…
 (E) 
…

…
 (F) 

— for aid schemes based on a (theoretical) example of an eligible project:
…
…
Furthermore, please confirm that the calculation methodology describe above will be applied to all individual aid grants based on the notified aid scheme:
 yes
— for individual aid please provide a detailed calculation of the amount of aid (taking into account the requirements described above):
…
…
 (G) 
…

…

It is the Commission practice to limit its decisions to 10 years. If yes, could you please undertake to re-notify the measure within a period of 10 years?


  yes
   no

 3.6.3.2.  (A) 
…

…
 (B) 
…

…
 (C) 
…

…
 (D) 
…

…
 (E) 
…

…
 3.6.3.3.  (A) What is the duration of the operating aid measure? …
 (B) 

— detailed analysis of the cost of producing energy in cogeneration plants:
…
…
— detailed analysis of the market price of the form of energy concerned:
…
…
 (C) 

  yes
   no


What is the aid intensity of the:


— degressive aid (pleas indicate the degressive rates for each year):
…;
— non-degressive aid: …
 3.7.  3.7.1. 
Please confirm that:


 the environmental investment aid in energy-efficient district heating installations leads to primary energy savings
and
 the beneficiary district heating installation satisfies the definition of energy efficient district heating set out in point 70(13) of the Environmental aid guidelines
and
 the combined operation of the generation of heat (as well as electricity in the case of cogeneration) and the distribution of heat will result in primary energy savings
or
 the investment is meant for the use and distribution of waste heat for district heating purposes.

In the case of aid schemes, please provide details on how compliance with this condition is ensured:

…

…

In the case of individual aid, please provide details and relevant evidence:

…

…
 3.7.2.  (A) What is the basic aid intensity applicable to the notified measure?…
 (B) 

  yes
   no


If yes, please specify the level of bonus applicable: …
 (C) 

  yes
   no


If yes, please provide details of the competitive process and attach a copy of the tender notice or its draft:

…
 (D) 
…
 3.7.3.  (A) 

 yes
 (B) 

 the precise energy efficient district heating related cost constitutes the eligible costs, if the costs of investing in environmental protection can be easily identified;
or
 the extra investment costs are established by comparing the investment with the counterfactual situation in the absence of aid, i.e. the reference investment;
and
 eligible costs are calculated net of any operating benefits and operating costs related to the extra investment and arising during the first five years of the life of the investment concerned.
 (C) 

 investments in tangible assets;
 investments in intangible assets.
 (D) 

 investments in land which are strictly necessary in order to meet environmental objectives;
 investments in buildings intended to reduce or eliminate pollution and nuisances;
 investments in plant and equipment intended to reduce or eliminate pollution and nuisances;
 investments to adapt production methods with a view to protecting the environment.
 (E) 

 it is regarded as a depreciable asset;
 it is purchased on market terms, from an undertaking from which the acquirer has not power of direct or indirect control,
 it is included in the assets of the undertaking, and remains in the establishment of the recipient of the aid and is used there for at least five years.
Furthermore, please confirm that if the intangible asset is sold during those five years:
 the yield from the sale will be deducted from the eligible costs;
and
 all or part of the aid amount will be, where appropriate, reimbursed.
 (F) 
…

…

…

…

…

For individual aid measures, please provide a detailed calculation of the eligible costs of the notified investment project, by reference to the counterfactual situation, and provide relevant evidence:

…

…

…

…

…
 3.8.  3.8.1. 
Please confirm that the following conditions are met:


 the aid is granted for the management of waste of other undertakings, including activities of re-utilisation, recycling and recovery, which is in accordance with the hierarchical classification of the principles of waste management.
 the investment is aimed at reducing pollution generated by other undertakings (polluters) and does not extend to pollution generated by the beneficiary of the aid;
 the aid does not indirectly relieve the polluters from a burden that should be borne by them under Community law, or from a burden that should be considered as a normal company cost for the polluters;
 the investment goes beyond the “state of the art” or uses conventional technologies in an innovative manner;
 the treated materials would otherwise be disposed of, or be treated in a less environmentally friendly manner;
 the investment does not merely increase demand for the materials to be recycled without increasing collection of those materials.

Furthermore, please provide details and evidence demonstrating compliance with the above mentioned conditions:

…

…

…

…

…
 3.8.2.  (A) What is the basic aid intensity applicable to the notified measure?…
 (B) 

  yes
   no


If yes, please specify the level of bonus applicable: …
 (C) 
…

…
 3.8.3.  (A) 

 yes
 (B) 

 the precise waste management related costs constitute the eligible costs, if the cost of investing in waste management can be easily defined;
or
 the extra investment costs are established by comparing the investment with the counterfactual situation in the absence of aid, i.e. the reference investment;
and
 the cost of such reference investment is deducted from the eligible costs;
 eligible costs are calculated net of any operating benefits and operating costs related to the extra investment for waste management and arising during the first five years of the life of the investment concerned.
 (C) 

 investments in tangible assets;
 investments in intangible assets.
 (D) 

 investments in land which are strictly necessary in order to meet environmental objectives;
 investments in buildings intended to reduce or eliminate pollution and nuisances;
 investments in plant and equipment intended to reduce or eliminate pollution and nuisances;
 investments to adapt production methods with a view to protecting the environment.
 (E) 

 it is regarded as a depreciable asset;
 it is purchased on market terms, from an undertaking from which the acquirer has not power of direct or indirect control,
 it is included in the assets of the undertaking, and remains in the establishment of the recipient of the aid and is used there for at least five years.Furthermore, please confirm that if the intangible asset is sold during those five years:
 the yield from the sale will be deducted from the eligible costs;
and
 all or part of the amount of the aid will, where appropriate, be reimbursed.
 (F) 
…

…

…

…

…

For individual aid measures, please provide a detailed calculation of the eligible costs of the notified investment project, by reference to the counterfactual situation, and provide relevant evidence:

…

…

…

…

…
 3.9.  3.9.1. 
Please confirm that the following conditions are fulfilled:


 the investment aid to undertakings repairing environmental damage by remediating contaminated sites, leads to an improvement of environmental protection.
Please describe in detail the relevant improvement of the environmental protection, including, if applicable or available, information on the site, the type of contamination, a description of the activity that caused the contamination, and the proposed remediation procedure:
…
…
 the polluter responsible for the contamination of the site can not be identified or cannot be made to bear the costs.
Please provide details and evidence demonstrating the compliance with the above mentioned condition:
…
…
 3.9.2.  (A) What is the basic aid intensity applicable to the notified measure?…
 (B) 

 yes
 (C) 
…

…
 (D) 

 yes

Please provide details on how this is ensured:

…

…
 (E) 
…

…

…

…

…

For individual aid measures, please provide a detailed calculation of the eligible costs of the notified investment project, complying with the above mentioned principles, and provide relevant evidence:

…

…

…

…

…
 3.10.  3.10.1.  (A) 

 the change of location is dictated by environmental protection or prevention grounds and has been ordered by the administrative or judicial decision of a competent public authority or agreed between the undertaking and the competent public authority;
 the undertaking complies with the strictest environmental standards applicable in the new region where it is located.

Please provide details and evidence demonstrating compliance with the above mentioned conditions:

…

…
 (B) 

 is an undertaking established in an urban area or in a special area of conservation designated under Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora, which lawfully carries out an activity that creates major pollution and must, on account of this location, move from its place of establishment to a more suitable area;
or
 is an establishment or installation falling within the scope of Seveso II Directive.

Please provide details and evidence:

…

…
 3.10.2.  (A) What is the basic aid intensity applicable to the notified measure?…
 (B) 

  yes
   no


If yes, please specify the level of bonus applicable:…
 (C) 

((a)) benefits:

— the yield from the sale or renting of the plant or land abandoned:
…
…
— the compensation paid in the event of expropriation:
…
…
— any other gains connected with the transfer of the plant, notably gains resulting from an improvement, on the occasion of the transfer, in the technology used and accounting gains associated with better use of the plant:
…
…
— investments relating to any capacity increase:
…
…
— other potential benefits:
…
…
((b)) costs:

— the costs connected with the purchase of land or the construction of purchase of new plant of the same capacity as the plant abandoned:
…
…
— any penalties imposed on the undertaking for having terminated the contract for the renting of land or buildings, if the administrative or judicial decision ordering the change of location results in the early termination of this contract:
…
…
— other potential costs:
…
…
 (D) 
…

…

…

…

…

For individual aid measures, please provide a detailed calculation of the eligible costs/aid amount of the notified investment project, including the benefit/cost elements mentioned in point C, and provide the relevant evidence:

…

…

…

…

…
 3.11.  (A) 
…

…

…

…

…
 (B) 

 the tradable permit scheme is set up in such a way as to achieve environmental objectives beyond those intended to be achieved on the basis of Community standards that are mandatory for the undertakings concerned:
…
…
…
 the allocation is carried out in a transparent way and based on objective criteria and on data sources of the highest quality available:
…
…
 the total amount of tradable permits or allowances granted to each undertaking for a price below their market value is not higher than its expected needs as estimated for the situation in absence of the trading scheme:
…
…
 the allocation methodology does not favour certain undertakings or certain sectors;In case the allocation methodology favours certain undertakings orcertain sectors, please explain how this is justified by the environmental logic of the scheme itself or is necessary for consistency with other environmental policies:……Furthermore, please explain how:
 new entrants shall not in principle receive permits or allowances on more favourable conditions than existing undertakings operating on the same markets:
…
…
 granting higher allocations to existing installations compared to new entrants should not result in creating undue barriers to entry:
…
…

Please provide details and evidence demonstrating compliance with the above mentioned conditions:

…

…
 (C) 

 the choice of beneficiaries is based on objective and transparent criteria and the aid is granted in principle in the same way for all competitors in the same sector/relevant market if they are in a similar factual situation;
and
 full auctioning leads to a substantial increase in production costs for each sector or category of individual beneficiaries;
and
 the cost increase from the tradable permit scheme can not be passed on to customers without leading to important sales reductions;
and
 the best performing technique in the EEA was used as a benchmark for the level of the allowance granted.

Please provide details demonstrating how these criteria are applied:

…

…
 4.  4.1.  (A) 

  yes
   no


If yes, the Commission considers that the aid does not present an incentive for the beneficiary.
 (B) 

— The environmental project commenced on: …
— The aid application by the beneficiary was submitted to the national authorities on: …

Please provide the relevant supporting documents.
 4.2. 
If the aid is granted to


— non-SMEs,
— SMEs but must be assessed in accordance with the detailed assessment,

the Commission will require that the incentive effect is demonstrated by means of an evaluation. Go to the next questions. Otherwise, the Commission considers that the incentive effect is automatically met for the measure at hand.
 4.2.1. 
If it is necessary to demonstrate an incentive effect for several beneficiaries participating in the notified project, please provide the information below for each of them.

In order to demonstrate the incentive effect, the Commission requires an evaluation by the Member State in order to prove that without the aid, i.e. in the counterfactual situation, the more environmentally friendly alternative would not have been retained. Please fill in the information below
 4.2.2.  (A) 
…

…
 (B) 

  yes
   no


Please provide details and evidence demonstrating the methodology used:

…

…
 (C) 

  yes
   no


Please provide details and evidence of the relevant profitability:

…

…
 5. 
Aid for environmental protection to promote the execution of an important projectof common European interest may be considered to be compatible with the common market pursuant to Article 87(3)(b) of the EC Treaty.
 5.1.  (A) 
…

…
 (B) 

 the project is in the common European interest: it contributes in a concrete, exemplary and identifiable manner to the Community interest in the field of environmental protection;
and
 the advantage achieved by the objective of the project is not limited to one Member State or to the Member States implementing it, but extends to the Community as a whole;
and
 the project makes a substantive contribution to the Community objectives.

Please provide details and evidence:

…

…
 (C) 
…

…
 (D) 
…

…
 (E) 
…

…
 (F) 
…

…
 (G) 
…

…
 5.2. 
Please provide a detailed description of the project, including, inter alia, structure/organisation, beneficiaries, budget, amount of aid, aid intensity, investments concerned and eligible costs. For guidance, please see Section 3 of this supplementary information sheet.

…

…
 6.  6.1.  (A) 
…

…
 (B) 

 the aid is granted for a maximum period of 10 years;
and
 the beneficiaries pay at least the Community minimum tax level set by the relevant applicable directive.
Please provide for each category of beneficiaries evidence regarding the payable minimum tax level (rate actually paid preferably in EUR and in the same units as the applicable Community legislation):
…
…
 they are compatible with the relevant applicable Community legislation and comply with the limits and conditions set out therein:

Please refer to the relevant provision(s) and provide the relevant evidence:

…

…
 (C) 

  yes
   no


Furthermore, please provide the following:


— a detailed description of the exempted sector(s):
…
…
— information for each sector, as to the best performing techniques within the EEA regarding the reduction of the environmental harm targeted by the tax:
…
…
— a list of the 20 largest beneficiaries covered by the exemptions/reductions as well as a detailed description of their situation, in particular their turnover, their market shares and the size of the tax base:
…
…
 6.2. 
Please confirm that:


 the choice of beneficiaries is based on objective and transparent criteria and the aid is granted in principle in the same way for all competitors in the same sector/relevant market if they are in a similar factual situation
and
 the environmental tax without reduction would lead to a substantial increase in production cost for each sector or category of individual beneficiaries;
and
 without the aid the substantial increase in production costs would lead to important sales reductions if it would be passed on to customers.

Please provide evidence related to the above mentioned conditions:

…

…
 6.3. 
Please specify which one of the following conditions is met:
 (A) 

  yes
   no


Please provide details and evidence demonstrating the compliance with this condition:

…

…
 (B) 

  yes
   no


If no, please demonstrate how a lower rate can be justified in view of a limited distortion of competition:

…

…
 (C) 

  yes
   no


If yes, please provide details and evidence illustrating that the undertakings or associations of undertakings commit themselves to achieve environmental protection objectives which have the same effect as (i) the taxation linked to environmental performance, or (ii) 20 % of the national tax or (iii) if the Community minimum tax level is applied.:

…

…

Please further confirm that:


 the substance of the agreements has been negotiated by the Member State and specifies the targets and fixes a time schedule for reaching targets;
 the Member State ensures independent and timely monitoring of the commitments concluded in these agreements;
 these agreements will be revised periodically in the light of technological and other developments and stipulate effective penalty arrangements applicable if the commitments are not met.

Specify per sector the targets and time schedule and describe the monitoring and review mechanisms (for example by whom and with what periodicity) as well as the penalty mechanism:

…

…
 7. 
Please indicate if the notified measure falls within the following categories of aid:


 for measures covered by a Block Exemption Regulation, the case was notified to the Commission pursuant to a duty to notify aid individually as prescribed in the BER;
 investment aid, where the aid amount exceeds EUR 7,5 million for one undertaking, (even if part of an approved aid scheme);
 operating aid for energy saving, where the aid amount exceeds EUR 5 million per undertaking for five years;
 operating aid for the production of renewable electricity and/or combined production of renewable heat, when the aid is granted to renewable electricity installations in sites where the resulting renewable electricity generation capacity exceeds 125 MW;
 operating aid for the production of biofuel, when the aid is granted to a biofuel production installation in sites, where the resulting production exceeds 150 000 t per year;
 operating aid for cogeneration, where aid is granted to cogeneration installation with the resulting cogeneration electricity capacity exceeding 200 MW
 operating aid granted to new plants producing renewable energy on the basis of a calculation of the external costs avoided.

In this case please provide a reasoned and quantified comparative cost analysis, together with an assessment of competing energy producers’ external costs, so as to demonstrate that the aid does genuinely compensate for external costs avoided.

If the notified measure falls within at least one of these aid categories, it is subject to a detailed assessment and additional information should be provided in order to enable the Commission to carry out a detailed assessment (Section 8 of this supplementary information sheet).
 8. 
If there are several beneficiaries participating in the notified project subject to a detailed assessment, please provide the information below for each of them. This is without prejudice to the full description of the notified project, including participants, in the previous sections of this supplementary sheet.
 8.1. 
The purpose of this detailed assessment is to ensure that high amounts of aid for environmental protection do not distort competition to an extent contrary to the common interest, but actually contribute to the common interest. This happens when the benefits of State aid in terms of additional environmental benefits outweigh the harm for competition and trade.

The detailed assessment is conducted on the basis of the positive and negative elements which are specified in Sections 5.2.1 and 5.2.2 of the Environmental aid guidelines and they apply in addition to the criteria set out in Chapter 3 of the Environmental aid guidelines.

Provisions below represent a guidance as to the type of information the Commission may require in order to carry out a detailed assessment. The guidance is intended to make the Commission’s decisions and their reasoning transparent and foreseeable in order to create predictability and legal certainty. Member States should provide all the elements that they consider useful for the assessment of the case.

The Member States are in particular invited to rely on the information sources listed below. Please indicate if these supporting documents are attached to the notification:


 evaluations of past State aid schemes or measures;
 impact assessments made by the granting authority;
 other studies related to the environmental protection.
 8.2.  (A) 
…

…
 (B) 
…

…
 (C) 

 nature, type and location of the main competitors of the aid beneficiary:
…
…
…
 the cost of implementation of the national standard (respectively tradable permit schemes) for the aid beneficiary had no aid been given:
…
…
…
 the comparative costs of implementation of those standards for the main competitors of the aid beneficiary:
…
…
…
 8.3. 
Please indicate on what basis the Member State decided to use a selective instrument such as State aid in order to increase environmental protection and provide supporting documents:


 impact assessment of the proposed measure;
 comparative analysis of other policy options considered by the Member State;
 evidence that the polluter pays principle is respected;
 others: …
 8.4. 
In addition to the calculation of extra costs outlined in Chapter 3 of the Environmental aid guidelines please specify the elements listed below.
 (A) 
…

…
 (B) 

 increase in level of environmental protection;
 increase in speed of the implementation of future standards
 (C) 

 production advantages;
 market conditions;
 possible future mandatory standards (if there are ongoing negotiations at Community level to introduce new or higher mandatory standards which the measure concerned would seek to target);
 level of risk;
 level of profitability
 (D) 
…

…
 8.5.  (A) 
…

…
 (B) 

  yes
   no


Please provide details and supporting documents:

…

…
 (C) 
…

…
 8.6  8.6.1.  (A) 

  yes
   no


Please specify the product markets on which the aid is likely to have impact:

…

…
 (B) 
…

…

For each of these markets please provide some indicative market shares of the other companies present in the market. If possible, please provide the associated Herfindahl-Hirschman Index (HHI):

…

…
 (C) 
…

…
 (D) 
…

…
 (E) 

 reduction in or compensation of production unit costs.
 more environmentally friendly production process.
 new product.
 8.6.2. 
The following elements will be considered by the Commission in its analysis of effects of the aid on competitors’ dynamic incentives to invest. Please indicate those in relation to which supporting documents are provided:


 amount of the aid;
 frequency of the aid;
 duration of the aid;
 gradual decrease of the aid;
 readiness to meet future standards;
 level of the regulatory standards in relation to the environmental objectives;
 the risk of cross subsidisation;
 technological neutrality;
 competing innovation.
 8.6.3. 
The following elements will be considered by the Commission in its analysis of effects of the aid in order to prevent avoid unnecessary support to undertakings, which are unable to adapt to more environmentally friendly standards and technologies because of their low levels of efficiency. Please, indicate those in relation to which details and supporting documents are provided:


 type of beneficiaries.
 overcapacity in the sector targeted by the aid.
 normal behaviour in the sector targeted by the aid.
 relative importance of the aid.
 selection process.
 selectivity.
 8.6.4. 
The following elements will be considered by the Commission in its analysis of effects of the aid on beneficiary’s market power. Please, indicate those in relation to which details and supported documents are provided:


 market power of aid beneficiary and market structure
 new entry;
 product differentiation and price discrimination
 buyer power
 8.6.5. 
Please provide evidence that the aid was not decisive for the choice of location for the investment:

…

…
 9.  (A) 

  yes
   no

 (B) 
…

…

…

…

…
 (C) 
…

…

…

…

…
 10.  10.1. 
Please note that this reporting obligation is without prejudice to the reporting obligation pursuant to Commission Regulation (EC) No 794/2004 implementing Council Regulation (EC) No 659/1999.

Please undertake to submit annual reports on the implementation of the notified environmental aid measure to the Commission, which shall contain for each approved scheme as regards large undertakings, all the elements listed below:


— names of the beneficiaries;
— aid amount per beneficiary;
— aid intensity;
— description of the objective of the measure and of what type of environmental protection it is intended to promote;
— sectors of activity where the aided projects are undertaken;
— explanation of how the incentive effect has been respected.
 yes

In case of tax exemptions or reductions, please undertake to submit annual reports containing the elements listed below:


— legislative and/or regulatory text(s) establishing the aid;
— specification of the categories of undertakings benefiting from tax reductions or exemptions;
— specification of sectors of the economy most affected by these tax exemptions/reductions.
 yes
 10.2.  (A) 

 yes
 (B) 

 yes
 (C) 

 yes
 11. 
Please give any other information you consider necessary to assess the measure(s) in question under the Environmental aid guidelines.

