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State aid

Financial Seminar Hamburg | 23-24 & 30-31 January 2018 Managing Authority/Joint Secretariat

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?


• 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)

Why was State aid granted?


• 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

Example: Group of activity marked as State aid relevant 6

Example: Entire budget is State aid relevant 7

Why was State aid granted?


• 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

Example: State aid relevant investments in the work plan 9

Example: State aid relevant investments in BL6 10

Example: Only part of the budget is State aid relevant 11

What is to be observed?


• 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



• 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



• 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?


• Accounting: Carefully separate State aid expenditure

Note! Revenues not deducted

• Reporting:

Separate State aid expenditure

Provide details on State aid relevant activities

Partner report (section 4)

Progress report

18 Reporting State aid relevant activities


Reporting State aid expenditure: Pre-filling the partner report

…

19

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Reporting State aid expenditure in the partner report (e.g. BL5)


20


Progress report

Reporting State aid expenditure in the progress report 21

What is the role of the first level controller?


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

What is the role of the first level controller?


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.

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)

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

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