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![Page 1: How to use this template - Interreg Baltic Sea Region...How to use this template Author Stefanie Maack Created Date 2/6/2018 9:40:27 AM](https://reader036.vdocument.in/reader036/viewer/2022070204/60f6aff3ef3291360951ee60/html5/thumbnails/1.jpg)
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State aid
Financial Seminar Hamburg | 23-24 & 30-31 January 2018 Managing Authority/Joint Secretariat
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Content
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 3
• What is State aid?
• Why was State aid granted?
• What is to be observed?
• How to report State aid?
• What is the role of the first level controller?
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What is State aid?
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 4
• Programme funds = public funds
• Company receives benefit over competitors
• In general: State aid is prohibited
• BUT: State aid instruments allow exceptions
De minimis
General Block Exemption Regulation (GBER)
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Why was State aid granted?
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 5
• Project partners carry out State aid relevant activities
Because: advantage over competitors through first-hand knowledge, new customers, new services or new products
Entire partner budget affected
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Example: Group of activity marked as State aid relevant 6
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Example: Entire budget is State aid relevant 7
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Why was State aid granted?
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 8
• Project partners carry out State aid relevant investments
Because: advantage over competitors through lower investment costs
Budget lines 4, 5 and 6 could be affected
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Example: State aid relevant investments in the work plan 9
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Example: State aid relevant investments in BL6 10
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Example: Only part of the budget is State aid relevant 11
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What is to be observed?
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 12
• Follow the requirements included in:
Clarification form (e.g. open-access principle)
De minimis declaration and award letter (e.g. max. de minimis available)
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Layout of de minimis declaration and award letter 13
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What is to be observed?
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 14
• Follow the requirements included in:
GBER declaration (e.g. general and specific conditions)
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Layout of GBER declaration and GBER and SME declaration 15
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What is to be observed?
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 16
• Restriction for project changes
Prior approval for changes of State aid relevant activities
State aid budget = maximum amount available
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How to report State aid?
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 17
• Accounting: Carefully separate State aid expenditure
Note! Revenues not deducted
• Reporting:
Separate State aid expenditure
Provide details on State aid relevant activities
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Partner report (section 4)
Progress report
18 Reporting State aid relevant activities
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Partner report (section 5)
Reporting State aid expenditure: Pre-filling the partner report
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19
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…
Reporting State aid expenditure in the partner report (e.g. BL5)
Partner report (section 7)
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Partner report (section 12)
Progress report
Reporting State aid expenditure in the progress report 21
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What is the role of the first level controller?
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 22
For State aid partners:
State aid relevant activities in line with application form
State aid expenditure correct in accounting system and report
State aid budget of the project partner not exceeded
For GBER:
• Specific conditions as laid down in the GBER declaration complied with
• Project activities started after the application form was submitted to the MA/JS
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What is the role of the first level controller?
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 23
For all partners:
Other activities are of non-economic nature
• Activities, goods or services for
– which no market exists, or
– that could not be carried out by a private operator which intends to make profit
• Infrastructure not exploited economically and available for public use free of charge.
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Extract from first level control report and checklists
First level control report and checklist/PP
24
First level control report and checklist/LP (Progress report, section 14.3)
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State aid
Finance Officer
Phone +49 38 14 54 84 52 81
e-mail: [email protected]
www.interreg-baltic.eu
Interreg Baltic Sea Region believes
in an integrated and prosperous Europe for all