Commission Regulation (EC) No 794/2004 of 21 april 2004 implementing Council Regulation (EC) No 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty (c. 794)

ANNEX I U.K.

[X1 [X2 PART III.14 U.K. SUPPLEMENTARY INFORMATION SHEET FOR AID TO FISHERIES

1. Objectives of the scheme (tick as appropriate): U.K.

aid for the permanent withdrawal of fishing vessels through their transfer to third countries (aid to export, aid for the setting up of joint ventures) (point 4.2 of the guidelines);

aid for the temporary cessation of fishing activities (point 4.3 of the guidelines);

aid for investment in the fleet (aid for renewal, aid for modernisation and equipment, aid for the purchase of used vessels) (point 4.4 of the guidelines);

socioeconomic measures (point 4.5 of the guidelines);

aid to make good damage caused by natural disaster or exceptional occurrences (point 4.6 of the guidelines);

others (in particular, indicate if the aid concerned falls within the categories of aid covered by the Commission Regulation on State aid to SMEs in the fisheries sector).

2. Where aid scheme concerns permanent transfer of fishing vessels to developing countries, indicate how will it be ensured that international law will be not infringed in particular with respect to conservation and management of marine resources. U.K.

3. A fully reasoned justification as to why and on the basis of which provision of the guidelines the scheme may be considered as compatible with the common market shall be provided. This text should include a detailed demonstration that all conditions of the guidelines and, where they refer to Regulation (EC) No 2792/1999, the conditions of the relevant provisions of, and annexes to that Regulation are fulfilled. It should also summarise the content of the necessary supporting documents submitted with the notification (e.g. socioeconomic data on the recipient regions, scientific and economic justification). U.K.

4. Each notification should contain the following undertakings from the Member State: U.K.

• commitment that the measures financed and their effects comply with Community law,

• commitment that, during the grant period, the beneficiaries of the aid comply with the rules of the Common Fisheries Policy.] ]

Editorial Information

X1 Inserted by Corrigendum to Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EC) No 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty (Official Journal of the European Union L 140 of 30 April 2004).

X2 Substituted by Corrigendum of the Corrigendum to Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EC) No 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty (Official Journal of the European Union L 25 of 28 January 2005).

ANNEX II U.K.

ANNEX III A U.K. STANDARDISED REPORTING FORMAT FOR EXISTING STATE AID

(This format covers all sectors except agriculture) U.K.

With a view to simplifying, streamlining and improving the overall reporting system for State aid, the existing Standardised Reporting Procedure shall be replaced by an annual updating exercise. The Commission shall send a pre-formatted spreadsheet, containing detailed information on all existing aid schemes and individual aid, to the Member States by 1 March each year. Member States shall return the spreadsheet in an electronic format to the Commission by 30 June of the year in question. This will enable the Commission to publish State aid data in year t for the reporting period t-1(1).

The bulk of the information in the pre-formatted spreadsheet shall be pre-completed by the Commission on the basis of data provided at the time of approval of the aid. Member States shall be required to check and, where necessary, modify the details for each scheme or individual aid, and to add the annual expenditure for the latest year (t-1). In addition, Member States shall indicate which schemes have expired or for which all payments have stopped and whether or not a scheme is co-financed by Community Funds.

Information such as the objective of the aid, the sector to which the aid is directed, etc shall refer to the time at which the aid is approved and not to the final beneficiaries of the aid. For example, the primary objective of a scheme which, at the time the aid is approved, is exclusively earmarked for small and medium-sized enterprises shall be aid for small and medium-sized enterprises. However, another scheme for which all aid is ultimately awarded to small and medium-sized enterprises shall not be regarded as such if, at the time the aid is approved, the scheme is open to all enterprises.

The following parameters shall be included in the spreadsheet. Parameters 1-3 and 6-12 shall be pre-completed by the Commission and checked by the Member States. Parameters 4, 5 and 13 shall be completed by the Member States.

1.

Title

2.

Aid number

3.

All previous aid numbers (e.g., following the renewal of a scheme)

4.

Expiry

Member States should indicate those schemes which have expired or for which all payments have stopped.

5.

Co-financing

Although Community funding itself is excluded, total State aid for each Member State shall include aid measures that are co-financed by Community funding. In order to identify which schemes are co-financed and estimate how much such aid represents in relation to overall State aid, Member States are required to indicate whether or not the scheme is co-financed and if so the percentage of aid that is co-financed. If this is not possible, an estimate of the total amount of aid that is co-financed shall be provided.

6.

Sector

The sectoral classification shall be based largely on NACE(2) at the [three-digit level].

7.

Primary objective

8.

Secondary objective

A secondary objective is one for which, in addition to the primary objective, the aid (or a distinct part of it) was exclusively earmarked at the time the aid was approved. For example, a scheme for which the primary objective is research and development may have as a secondary objective small and medium-sized enterprises (SMEs) if the aid is earmarked exclusively for SMEs. Another scheme for which the primary objective is SMEs may have as secondary objectives training and employment if, at the time the aid was approved, the aid is earmarked for x% training and y% employment.

9.

Region(s)

Aid may, at the time of approval, be exclusively earmarked for a specific region or group of regions. Where appropriate, a distinction should be made between the Article 87(3)a regions and the Article 87(3)c regions. If the aid is earmarked for one particular region, this should be specified at NUTS(3) level II.

10.

Category of aid instrument(s)

A distinction shall be made between six categories (Grant, Tax reduction/exemption, Equity participation, Soft loan, Tax deferral, Guarantee).

11.

Description of aid instrument in national language

12.

Type of aid

A distinction shall be made between three categories: Scheme, Individual application of a scheme, Individual aid awarded outside of a scheme (ad hoc aid).

13.

Expenditure

As a general rule, figures should be expressed in terms of actual expenditure (or actual revenue foregone in the case of tax expenditure). Where payments are not available, commitments or budget appropriations shall be provided and flagged accordingly. Separate figures shall be provided for each aid instrument within a scheme or individual aid (e.g. grant, soft loans, etc.) Figures shall be expressed in the national currency in application at the time of the reporting period. Expenditure shall be provided for t-1, t-2, t-3, t-4, t-5.

ANNEX III B U.K. STANDARDISED REPORTING FORMAT FOR EXISTING STATE AID

(This format covers the agricultural sector) U.K.

With a view to simplifying, streamlining and improving the overall reporting system for State aid, the existing Standardised Reporting Procedure shall be replaced by an annual updating exercise. The Commission shall send a pre-formatted spreadsheet, containing detailed information on all existing aid schemes and individual aid, to the Member States by 1 March each year. Member States shall return the spreadsheet in an electronic format to the Commission by 30 June of the year in question. This will enable the Commission to publish State aid data in year t for the reporting period t-1(4).

The bulk of the information in the pre-formatted spreadsheet shall be pre-completed by the Commission on the basis of data provided at the time of approval of the aid. Member States shall be required to check and, where necessary, modify the details for each scheme or individual aid, and to add the annual expenditure for the latest year (t-1). In addition, Member States shall indicate which schemes have expired or for which all payments have stopped and whether or not a scheme is co-financed by Community Funds.

Information such as the objective of the aid, the sector to which the aid is directed, etc shall refer to the time at which the aid is approved and not to the final beneficiaries of the aid. For example, the primary objective of a scheme which, at the time the aid is approved, is exclusively earmarked for small and medium-sized enterprises shall be aid for small and medium-sized enterprises. However, another scheme for which all aid is ultimately awarded to small and medium-sized enterprises shall not be regarded as such if, at the time the aid is approved, the scheme is open to all enterprises.

The following parameters shall be included in the spreadsheet. Parameters 1-3 and 6-12 shall be pre-completed by the Commission and checked by the Member States. Parameters 4, 5, 13 and 14 shall be completed by the Member States.

1.

Title

2.

Aid number

3.

All previous aid numbers (e.g., following the renewal of a scheme)

4.

Expiry

Member States should indicate those schemes which have expired or for which all payments have stopped.

5.

Co-financing

Although Community funding itself is excluded, total State aid for each Member State shall include aid measures that are co-financed by Community funding. In order to identify which schemes are co-financed and estimate how much such aid represents in relation to overall State aid, Member States are required to indicate whether or not the scheme is co-financed and if so the percentage of aid that is co-financed. If this is not possible, an estimate of the total amount of aid that is co-financed shall be provided.

6.

Sector

The sectoral classification shall be based largely on NACE(5) at the [three-digit level].

7.

Primary objective

8.

Secondary objective

A secondary objective is one for which, in addition to the primary objective, the aid (or a distinct part of it) was exclusively earmarked at the time the aid was approved. For example, a scheme for which the primary objective is research and development may have as a secondary objective small and medium-sized enterprises (SMEs) if the aid is earmarked exclusively for SMEs. Another scheme for which the primary objective is SMEs may have as secondary objectives training and employment aid if, at the time the aid was approved the aid is earmarked for x% training and y% employment.

9.

Region(s)

Aid may, at the time of approval, be exclusively earmarked for a specific region or group of regions. Where appropriate, a distinction should be made between Objective 1 regions and less-favoured areas.

10.

Category of aid instrument(s)

A distinction shall be made between six categories (Grant, Tax reduction/exemption, Equity participation, Soft loan, Tax deferral, Guarantee).

11.

Description of aid instrument in national language

12.

Type of aid

A distinction shall be made between three categories: Scheme, Individual application of a scheme, Individual aid awarded outside of a scheme (ad hoc aid).

13.

Expenditure

As a general rule, figures should be expressed in terms of actual expenditure (or actual revenue foregone in the case of tax expenditure). Where payments are not available, commitments or budget appropriations shall be provided and flagged accordingly. Separate figures shall be provided for each aid instrument within a scheme or individual aid (e.g. grant, soft loans, etc.) Figures shall be expressed in the national currency in application at the time of the reporting period. Expenditure shall be provided for t-1, t-2, t-3, t-4, t-5.

14.

Aid intensity and beneficiaries

Member States should indicate:

• the effective aid intensity of the support actually granted per type of aid and of region

• the number of beneficiaries

• the average amount of aid per beneficiary.

ANNEX III C U.K. INFORMATION TO BE CONTAINED IN THE ANNUAL REPORT TO BE PROVIDED TO THE COMMISSION

The reports shall be provided in computerised form. They shall contain the following information: U.K.

1. Title of aid scheme, Commission aid number and reference of the Commission decision U.K.

2. Expenditure. The figures have to be expressed in euros or, if applicable, national currency. In the case of tax expenditure, annual tax losses have to be reported. If precise figures are not available, such losses may be estimated. For the year under review indicate separately for each aid instrument within the scheme (e.g. grant, soft loan, guarantee, etc.): U.K.

2.1. amounts committed, (estimated) tax losses or other revenue forgone, data on guarantees, etc. for new assisted projects. In the case of guarantee schemes, the total amount of new guarantees handed out should be provided; U.K.

2.2. actual payments, (estimated) tax losses or other revenue forgone, data on guarantees, etc. for new and current projects. In the case of guarantee schemes, the following should be provided: total amount of outstanding guarantees, premium income, recoveries, indemnities paid out, operating result of the scheme under the year under review; U.K.

2.3. number of assisted projects and/or enterprises; U.K.

2.4. estimated overall amount of: U.K.

• aid granted for the permanent withdrawal of fishing vessels through their transfer to third countries;

• aid granted for the temporary cessation of fishing activities;

• aid granted for the renewal of fishing vessels;

• aid granted for modernisation of fishing vessels;

• aid granted for the purchase of used vessels;

• aid granted for socio-economic measures;

• aid granted to make good damage caused by natural disasters or exceptional occurences;

• aid granted to outermost regions;

• aid granted through parafiscal charges;

2.5. regional breakdown of amounts under point 2.1. by regions defined as Objective 1 regions and other areas; U.K.

3. Other information and remarks. U.K.

(1)

t is the year in which the data are requested.

(2)

NACE Rev.1.1 is the Statistical classification of economic activities in the European Community.

(3)

NUTS is the nomenclature of territorial units for statistical purposes in the Community.

(4)

t is the year in which the data are requested

(5)

NACE Rev.1.1 is the Statistical classification of economic activities in the European Community.