EUROPEAN COMMISSION Brussels, 19.12.2013 C(2013) 9673 final PUBLIC VERSION This document is made available for information purposes only. Subject: State aid No. SA 37770 (2013/N) France- Prolongation until 30 June 2014 of the approved State aid scheme N 560/2006 - Non application des taux majorés de taxe sur les salaires dans les DOM et taxation réduite des rémunérations versées dans les DOM State aid No. SA 37773 (2013/N) France- Prolongation until 30 June 2014 of the approved State aid scheme N 524/2006, as amended by N 438/2008 - Déductibilité de la TVA sur certains produits exonérés State aid No. SA 37774 (2013/N) France- Prolongation until 30 June 2014 of the approved State aid scheme N 668/2006 - Prime à la création d emploi State aid No. SA 37775 (2013/N) France Prolongation until 30 June 2014 of the approved State aid scheme N 654/2009 - Aménagement de zones d''activités à la Réunion State aid No. SA 37776 (2013/N) France- Prolongation until 30 June 2014 of the approved State aid scheme N 440/2008 - Aide à la modernisation de l'hotellerie State aid No. SA 37777 (2013/N) France- Prolongation until 30 June 2014 of the approved State aid scheme N 526/2009 - Aide au transport des déchets dangereux State aid No. SA 37778 (2013/N) France - Prolongation until 30 June 2014 of the approved State aid scheme N 199/2007 - départements d''outre-mercompensation des surcoûts de transport State aid No. SA 37779 (2013/N) France Prolongation until 30 June 2014 of the approved State aid scheme N 540/2006 - Contrat d accès à l emploi Son Excellence Monsieur Laurent FABIUS Ministre des Affaires étrangères 37, Quai d'orsay F - 75351 PARIS Commission européenne, B-1049 Bruxelles Belgique Europese Commissie, B-1049 Brussel België Tél. +32 22991111
State aid No. SA 37780 (2013/N) France - Prolongation until 30 June 2014 of the approved State aid scheme N 439/2008 - Exonération des cotisations sociales patronales State aid No. SA 37781 (2013/N) France- Prolongation until 30 June 2014 of the approved State aid scheme N 463/B/2008 (amending N 522/2006) - Aides fiscales à l''investissement outre-mer State aid No. SA 37782 (2013/N) France - Prolongation until 30 June 2014 of the approved State aid scheme N 463/A/2008 (amending N 522/2006) - Aides fiscales à l''investissement outre-mer - logement social State aid No. SA 37783 (2013/N) France - Prolongation until 30 June 2014 of the approved State aid scheme N 441/2008 - Zones Franches d''activités : exonérations partielles des bénéfices, de la taxe professionnelle et de la taxe foncière sur les propriétés bâties State aid No. SA 37784 (2013/N) France -Prolongation until 30 June 2014 of the approved State aid scheme N 325/2008 - Fiscal aid for initial investment in Saint-Martin State aid No. SA 37788 (2013/N) France - Prolongation until 30 June 2014 of the approved State aid scheme N 627/2006 - Notification simplifiée de la prolongation du régime d'aide à finalité régionale "Fonds de garantie des DOM" N 627/2006 1. PROCEDURE (1) On 28 June 2013, the Commission adopted the Guidelines on Regional State Aid for 2014-2020 1 (hereinafter "RAG 2014-20"), in which it extended the period of application of the Guidelines on National Regional Aid 2007-2013 2 (hereinafter "RAG 2007-13") until 30 June 2014 (paragraph 186). The Commission invited Member States to notify the prolongation of their regional aid maps approved for 2007-13 and the prolongation of the approved aid schemes under RAG 2007-13 for the period from 1 January 2014 to 30 June 2014 (paragraph 187). (2) By its decision of 18 November 2013, the Commission approved the extension of application of the regional aid map for France for 2007-2013 (SA.37415) 3 until and including 30 June 2014 and the inclusion of the Mayotte territory in that regional aid map for the same period, with the aid intensity indicated therein. (3) On 20 and 21 November 2013, France notified by electronic notification the prolongation of all approved aid schemes listed in the Annex by using the simplified notification procedure laid down in Article 4 of the Implementing Regulation 4 (hereinafter Implementing Regulation). The Annex lays down in detail the date of notification, the title and the new duration of each aid scheme concerned. 1 2 3 4 OJ C 209, 23.07.2013, p.1 OJ C 54, 04.03.2006, p. 13. Not yet published in the Official Journal or on the web. 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, OJ L 140, 30.04.2004, p. 1.
2. DESCRIPTION OF THE AID SCHEMES AND THE NOTIFIED AMENDMENTS (4) All aid schemes listed in the Annex to this decision have been declared compatible with the internal market pursuant to Article 107 of the Treaty on the Functioning of the European Union (hereinafter TFEU) 5. In the Annex, references are made to those decisions, which contain a detailed description of the aid schemes in question. With the present notifications France seeks to extend the period of application of all aid schemes, as listed in the Annex, until and including 30 June 2014, with no increase in the budget for any of the schemes in the Annex. (5) France confirmed that all other conditions and commitments contained in the respective Commission decisions approving the State aid schemes listed in the Annex remain unchanged. (6) France confirmed that the notifications do not contain business secrets. Therefore, the full text of the letter will be published on the Internet site http://ec.europa.eu/competition/elojade/isef/index.cfm. 3. ASSESSMENT (7) The Commission assesses the notified amendments in accordance with Article 4 of the Implementing Regulation, on the basis of the RAG 2007-13 and of paragraphs 186 and 187 of the RAG 2014-20. (8) The Commission notes that the notifications concern the prolongation of authorised aid schemes, as listed in the Annex, until and including 30 June 2014, which is in conformity with paragraph 187 of the RAG 2014-2020. As the prolongation of these authorised aid schemes is limited to six months (i.e. from 1 January 2014 until 30 June 2014), it is significantly shorter than the six year period provided for in Article 4(2)(b) of the Implementing Regulation. (9) The Commission is therefore of the view that the prolongation of the aid schemes listed in the Annex until and including 30 June 2014 is compatible with the internal market pursuant to Article 107 of the TFEU. 4. CONCLUSION (10) The Commission has accordingly decided to consider the prolongation of the State aid schemes as listed in the Annex to be compatible with the internal market pursuant to Article 107 of the TFEU. Yours faithfully, For the Commission Joaquín ALMUNIA Vice-President 5 With effect from 1 December 2009, Articles 87 and 88 of the EC Treaty have become Articles 107 and 108, respectively, of the TFEU. The two sets of provisions are, in substance, identical. For the purposes of this Decision, references to Articles 107 and 108 of the TFEU should be understood as references to Articles 87 and 88, respectively, of the EC Treaty where appropriate.
Annex List of State aid schemes for which an extension of the duration until and including 30 June 2014 is notified in relation to State aid schemes approved under the RAG 2007-2013 State aid number SA.37770 SA.37773 SA.37774 - SA.37775 SA.37776 SA.37777 SA.37778 SA.37779 SA.37780 SA.37781 SA.37782 Date of Notification Title Notified duration 20/11/2013 Non application des taux majorés de taxe sur les salaires dans les DOM et taxation réduite des rémunérations versées dans les DOM (Extension 20/11/2013 Déductibilité de la TVA sur certains produits exonérés (Extension 20/11/2013 Prime à la création d emploi (Extension 20/11/2013 Aménagement de zones d''activités à la Réunion (Extension 20/11/2013 Aide à la modernisation de l'hotellerie (Extension 20/11/2013 Aide au transport des déchets dangereux (Extension 20/11/2013 départements d''outre-mercompensation des surcoûts de transport (Extension 20/11/2013 Contrat d accès à l emploi (CAE-DOM) (Extension 20/11/2013 Exonération des cotisations sociales patronales (Extension 20/11/2013 Aides fiscales à l''investissement outre-mer (Extension 20/11/2013 Aides fiscales à l''investissement outre-mer - logement social (Extension Notified budget increase (if any) State aid Number of the originally approved scheme 6 No increase notified N 560/2006 No increase notified N. 524/2006 (as modified by N 438/2008 No increase notified N 668/2006 No increase notified N 654/2009 No increase notified N 440/2008 No increase notified N 526/2009 No increase notified N 199/2007 No increase notified N 540/2006 No increase notified N 439/2008 No increase notified N 463/B/2008 (amending N 522/2006) No increase notified N 463/A/2008 (amending N 522/2006) 6 All Commission decisions which have approved the State aid schemes in question are published in their authentic language on http://ec.europa.eu/competition/elojade/isef/index.cfm; the latter also informs about the reference to the Official Journal where a summary of the respective decisions has been published in all official languages.
SA.37783 20/11/2013 Zones Franches d''activités : exonérations partielles des bénéfices, de la taxe professionnelle et de la taxe foncière sur les propriétés bâties (Extension SA.37784 SA.37788 20/11/2013 Fiscal aid for initial investment in Saint-Martin (Extension 21/11/2013 Notification simplifiée de la prolongation du régime d'aide à finalité régionale "Fonds de garantie des DOM" N 627/2006 (Extension No increase notified N 441/2008 No increase notified N 325/2008 No increase notified N 627/2006