WORLD TRADE
ORGANIZATIONG/SCM/N/71/EEC/Add.11
18 December 2001
(01-6192)
Committee on Subsidies
and Countervailing MeasuresOriginal:  English
SUBSIDIES
New and Full Notification Pursuant to Article XVI:1 of the GATT 1994
and Article 25 of the Agreement on Subsidies and
Countervailing Measures
EUROPEAN COMMUNITIES
Addendum
The following addendum to the notification of  the European Community relates to subsidy
programmes of the  Netherlands .G/SCM/N/71/EEC/Add.11
Page 2
THE NETHERLANDS
TABLE OF CONTENTS
1. T.O.K.  (Decision Technical Development Loans) .................................................................3
2. E.E.T. (Subsidy scheme Economy, Ecology and Technology) ..............................................3
3. Milieureferentie Projecten (Test Programme reference projects environmental
Technology) .................................................................................................................... ...........4
4. MPO (credit scheme for environmen t-oriented product development)...............................5
5. Subsidieregeling haalbaarheidsprojecten MKB (subsidy scheme feasibility
projects for small and medi um sized enterprises)..................................................................6
6. B.I.T. (Company-oriented internat ional technology programmes)......................................6
7. Subsidieregeling maritiem onderzoek (Subsidy scheme maritime research)......................78. Besluit subsidies zeescheepsnieuwbouw 1994 (Decision order-related subsidies
for shipbuilding).............................................................................................................. ..........8
9. CVO.......................................................................................................................... ..................9
10. BTS (Decision Collaborative Industrial Technology Projects).............................................9
11. 2000 EMA Projects ........................................................................................................... ......10
12. Philips-Clusterprojecten (P hilips Cluster projects).............................................................11
13. Report 1999 Eureka Project COMMEND............................................................................12
14. Eureka Programme MEDEA (Micro-Electronics Development for European
Applications).................................................................................................................. ..........12
15. Act on taxes with an environmental base – Tax on groundwater.......................................1316. Act on Taxes with an Environmental Base – Tax on waste ................................................14
17. Regulatory energy tax....................................................................................................... ......15
18. Regulation to stimulate the use of modes of urban transport, both passengers
and goods, which are less harmful to the environment (economical, silent and
clean techniques).............................................................................................................. .......15
19. BSE (Decision on subsidies to energy programmes)............................................................16
20. Energy equipment in non profit and other sectors ..............................................................1721. Subsidy scheme for environmental technology ....................................................................18
22. CO2 Reduction Scheme........................................................................................................ ..19
23. Subsidy Regulation for Regional Investment Projects 2000 ...............................................20
24. The research and development programme on soil remediation, soil protection
and soil quality. The foundation on knowledge development and the transfer ofknowledge in the field of the soil............................................................................................2 0
25. The regulation on environmental investment deduction 2000............................................21G/SCM/N/71/EEC/Add.11
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1. T.O.K. (Decision Technical Development Loans)
(a) Title
Besluit Technische Ontwikkelingskredieten (TOK)
(Decision Technical Development Loans)
(b) Form of the subsidy
Subsidy is given as a loan, that usually covers 40 per cent of the total cost of the project.  The
interest rate is based on market interest rates, and for 2000 it was fixed on 5.70 per cent.
Repayment is calculated as a fixed percentage of any sales of products related to the R&D-
project.
(c) Subsidy
Budget 2000:  NLG 95 million
(d) Policy goals
Goal of the scheme is to facilitate projects of product development with high technical risk.
Because of these risks, firms usually have difficulty in financing the project by own means.
(e) Duration of the subsidy
The scheme ends in 2001.
(f) Consequences for international trade
The subsidy-scheme has no direct consequences for international trade.
(g) Legal basis
Decision of 2 June 1994, published in Staatscourant 1994, 435, and executive decision of
19 December 1996, Staatscourant 1996, 248.
2. E.E.T. (Subsidy scheme Economy, Ecology and Technology)
(a) Title
Subsidieregeling Economie, Ecologie en Technologie (subsidy scheme Economy, Ecology
and Technology)
(b) Form of the Subsidy
Grant
The aid intensity is:
62.5 per cent for fundamental research
40 per cent for industrial research
25 per cent for pre-competitive development.G/SCM/N/71/EEC/Add.11
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(c) Form of subsidy
Budget 2000 : NLG 110 million
(d) Policy goals
Goal of the subsidy is to achieve scientific and technological innovations, which will lead to
breakthroughs in a wide range of areas. Therefore strategic co-operation in R&D between
companies, and between companies and research institutes/universities is stimulated. The
programme covers five themes: sustainable industrial production processes, ecodesign,
transport, renewable raw materials and renewable energy.
(e) Duration
The scheme has an unlimited duration.
(f) Consequences for international trade
The subsidy has no direct effects on trade flows.  Consequently, no statistics can be provided.
(g) Legal basis
Decision of 18 December 1996, Staatscourant 1997 No. 13.
3. Milieureferentie Projecten (Test Programme reference projects environmental
Technology)
(a) Title
Subsidieregeling referentieprojecten milieutechnologie
(Test Programme reference projects environmental technology)
(b) Form of the subsidy
A subsidy is provided for the introduction and spreading of new environmental technologies,
to small and medium-sized enterprises.
The subsidy amounts to 25 per cent in case of a first application of the technology, and to
50 per cent in the case of measurement-programmes.
(c) Cost of the subsidy
Each project for first applications can be awarded NLG 500,000 at the most.  The budget for
2000 was NLG 3 million (NLG 2.25 million for projects of first applications, and
NLG 0.75 million for measurement-projects).
(d) Policy goals
Goal is to encourage small and medium-sized enterprises to apply new environmental
technologies that contribute to the reduction of environmental cost of production.G/SCM/N/71/EEC/Add.11
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(e) Duration of the subsidy
The scheme will be extended for 2001.
(f) Consequences for international trade
The subsidy-regulation has no consequences for international trade, so no statistics can be
given.
(g) Legal basis
Decision 18th May 1998, Staatscourant 1998 no. 95,
Decision 16th December 1998, Staatscourant no. 243.
4. MPO (credit scheme for environment-oriented product development)
(a) Title
Kredietregeling milieugerichte produktontwikkeling
(credit scheme for environment-oriented product development)
(b) Form of the subsidy
Subsidy is given as a loan, that covers 40 per cent of the total cost of the project at maximum.
Credit is only available for small and medium-sized companies (according to the EC-
definition).  The maximum loan is fixed at NLG 0.5 million.
(c) Cost of the subsidy
Budget 2000:  NLG 3 million.  Average loan per company was NLG 3,250.328
(d) Policy goals
Goal of the scheme is to facilitate projects of product development with technical risk, in
order to achieve considerable reduction in the environmental impact and to stimulate the useof such technology in product development. A loan can be given only if the company is not
able to finance the project by own means.
(e) Duration of the subsidy
The scheme is extended until the end of 2000 (8675 / 21.10.1998).
(f) Consequences for international trade
The subsidy has no direct effects on trade flows.  Consequently, no statistics can be provided.
(g) Legal basis
Decision of 21 June 1996, Staatscourant 1996, 117. Revised on 13 March 1997, Staatscourant
1997, 52.G/SCM/N/71/EEC/Add.11
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5. Subsidieregeling haalbaarheidsprojecten MKB (subsidy scheme feasibility projects for
small and medium sized enterprises)
(a) Title
Subsidieregeling haalbaarheidsprojecten MKB (subsidy scheme feasibility projects for small
and medium sized enterprises)
(b) Form of the subsidy
Grant: 50 per cent of the project costs with a maximum of NLG 25,000. Only firms with
250 employees or less can apply for the subsidy.
(c) Cost of the subsidy
In 2000 NLG 14.5 million was available.
(d) Policy goals
Goal of the subsidy is to encourage SMEs to use and implement new technologies.
(e) Duration
The duration of the scheme is unlimited.
(f) Consequences for international trade
No effects on trade.
(g) Legal basis
Decision of 21 December 1995, Staatscourant 1995, 248, and 23 December 1996,
Staatscourant 1996, 248 and Staatscourant March 1999, 65.
6. B.I.T. (Company-oriented intern ational technology programmes)
(a) Title
“Bedrijfsgerichte Internationale technologieprogramma’s (BIT) (Company-oriented
international technology programmes)”.
There are three programmes under the BIT:
- The EUREKA-programme;
- The Programme for technological co-operation with emerging markets (India,
Indonesia and South Africa at the moment);
- The Programme for technological co-operation with industrialised countries
(Israel, Japan, Singapore and the US).G/SCM/N/71/EEC/Add.11
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(b) Form of the subsidy
Subsidy is given as a grant of 37.5 per cent of the cost of the project.
(c) Subsidy
Budget for Eureka-projects: NLG 26 million
Budget for projects with emerging markets: NLG 8.5 million
Budget for projects with industrialised countries: NLG 14.5 million
(d) Policy goals
Goal is to encourage firms to realise R& D-projects with international partners.
(e) Duration
Unlimited
(f) Consequences for international trade
No effects on trade.
(g) Legal basis
Decision of 5 July 1997, published in the Staatscourant 331, 1997.  Executive Decision BIT
of 24 July 1997, published in the Staatscourant 139.  The BIT-decision replaced the BTIP-
decision and the “subsidieregeling technologische samenwerking met Indonesië”.
7. Subsidieregeling maritiem onderzoek (Subsidy scheme maritime research)
(a) Title
Subsidieregeling maritiem onderzoek (Subsidy scheme maritime research)
(b) Form of the subsidy
Grant:
For feasibility studies 50 per cent of the costs, with a maximum of NLG 100,000For R&D-projects:
- 50 per cent of the costs of industrial research, with a maximum of
NLG 1 million,
- 37.5 per cent of the costs of industrial research and pre-competitive
development when the first category accounts for at least 50 per cent of the
cost), with a maximum of NLG 750,000,
- 25 per cent for other cases, with a maximum of NLG 500,000.G/SCM/N/71/EEC/Add.11
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(c) Cost of the subsidy
In 2000 NLG 7.7 million was available.
(d) Policy goals
Goal of the subsidy is to stimulate maritime research.
(e) Duration
Limited by the duration of the approved grant.
(f) Consequences for international trade
No effects on trade.
(g) Legal basis
Decision of 28 June 1995, Staatscourant 1995, 124. Executive decision 4 April 1996,
Staatscourant 1996, 68. Revised on 14 November 1997, Staatsblad 1997, 555.
8. Besluit subsidies zeescheepsnieuwbouw 1994 (Decision order-related subsidies for
shipbuilding)
(a) Title
Besluit subsidies zeescheepsnieuwbouw 1994 (Decision order-related subsidies for the
shipbuilding industry) and the Uitvoeringsregeling Besluit subsidies zeescheepsnieuwbouw
1999.
(b) Form of the subsidy
The aid scheme is related to the EC regulations Nr. 1540/98 for Shipbuilding of the EC.
Subsidy is given to Dutch shipyards as a grant related to contracts of  seagoing civil merchant
ships.
(c) Subsidy
Budget 2000: NLG 130 million.
(d) Policy goals
Reduce the effects of competition distortion of other subsidies provided by other shipbuilding
countries.
(e) Duration of the subsidy:
2000
(f) Consequences for international trade
Statistical material can be found in several studies from the OECD, EC etc.G/SCM/N/71/EEC/Add.11
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(g) Legal basis
Decision of 7 June 1994, published in the Staatsblad 1994, number 437 and the decision of
30 June 1999 and publication of the uitvoeringsregeling BSZ 1999 in the Staatscourant.
9. CVO
(a) Title
Subsidieregeling civiele vliegtuigontwikkeling (CVO-regeling, Civil Aircraft Development
support scheme)
(b) Form of the subsidy
Grant for industrial research
Repayable credit for pre-competitive development
(c) Subsidy
Budget 2000:  NLG 37.8 million
(d) Policy-goals
The general objective of CVO is to get the Ne therlands Aerospace sector involved in R&D
programmes related to aircraft development.
(e) Duration
The duration of the scheme is indefinite. Each year a separate budget is published.
(f) Consequences for international trade
No consequences for trade.
(g) Legal basis:
Decision of 28 December, reported in the Staatscourant 2000, no. 206, 18 May 2000.
10. BTS (Decision Collaborative Industrial Technology Projects)
(a) Title
Besluit subsidies bedrijfsgerichte technologische samenwerkingsprojecten (BTS) (Decision
Collaborative Industrial Technology Projects).
(b) Form of the Subsidy
Grant
(c) Subsidy
Budget 2000: NLG 121 million for 75 projectsG/SCM/N/71/EEC/Add.11
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(d) Policy goals
The goal of the scheme is to stimulate cooperation in R&D between companies and between
companies and research institutes/universities. The scheme does not distinguish specific
sectors or technological areas.  Projects need to be technologically innovative.
(e) Duration
The programme has unlimited duration.
(f) Consequences for international trade
The subsidy programme has no consequences for international trade.
(g) Legal basis:
Decision of 10 December 1996, published in Staatscourant 1996, no. 638 with revision
published in Staatscourant 1997, 390.
11. 2000 EMA Projects
(a) Title
Subsidieregeling energie-efficiency- en milieuadviezen Schoner Produceren (EMA), (Scheme
for surveying energy efficiency and environmental pollution in order to establish cleaner
production)
(b) Form of the Subsidy
A subsidy is provided for surveying the energy-efficiency or the environmental pollution of
buildings and/or industrial processes, to small and medium-sized enterprises and non-profit
organisations.
The subsidy amounts to 50 per cent of total costs.
(c) Subsidy
The budget for 2000 was NLG 2.5 million.
Each project for one of the surveys can be awarded NLG 7,500 at the most or in case of a
combination of the two surveys in one NLG 15,000 at the most.
(d) Policy Goals
Goal is to encourage small and medium-sized enterprises and non-profit organisations to list
which improvements (against what costs) are possible on energy efficiency and/or
environment of buildings, products, installations and processes or parts of that.
(e) Duration of the Subsidy
The scheme will not be extended in 2001.G/SCM/N/71/EEC/Add.11
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(f) Consequences
The scheme has no consequences for international trade.
(g) Legal Basis
Decision 10 September 1998, Staatscourant 1998 no. 173,
Decision 11 December 1998, Staatscourant 1998 no. 240.
12. Philips-Clusterprojecten (Philips Cluster projects)
(a) Title
“Philips Clusterprojecten ” (Philips Cluster projects)
(b) Form of the subsidy
Subsidy is provided as a grant.
(c) Subsidy
In 2000 the Dutch government committed NLG 1.85 million. The subsidy is directly linked to
the R&D-activities that are outsourced at universities.
(d) Policy-goals
Goal of the scheme is:
(i) to encourage lasting co-operation between Philips and the Dutch scientific
infrastructure (universities in particular);
(ii) to reinforce the stock of scientific knowledge in areas of fundamental science
and industrial R&D that are relevant for Philips.
The areas concerned are ceramics and glass, functional polymeres, very large scale
integration design-technology, physics of thin inorganic films, analytical instruments and
methods, quantitative analysis of X-rays and magnetic resonance cardiac images, micro-
mechanics, technology-generations, information technology applied in consumer systems.
The clusterproject Ecodesign is included as well.
The activities of the scientific infrastructure (universities in particular) are being paid by
Philips.  The activities at the universities ar e co-ordinated by Philips with their own research
activities.
The scheme is exclusively meant to support the outsourcing of fundamental and industrial
research at universities.
(e) Duration
The projects are carried out during the period 1 January 1999 to 31 December 2000.G/SCM/N/71/EEC/Add.11
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(f) Consequences for International Trade
No effects on trade.
(g) Legal basis
Framework Law concerning financial assistance (Kaderwet verstrekking Financiële
Middelen).
13. Report 1999 Eureka Project COMMEND
(a) Title
“Eureka Project COMMEND”
(b) Form of the subsidy
Subsidy is provided as a grant to Nederlandse Philipsbedrijven B.V..  The subsidy does not
exceed 50 per cent of the cost of the project.
(c) Subsidy
For 2000 NLG 5 million is available.
(d) Policy-goals
Goal of the subsidy is to reinforce the stock of scientific knowledge in industrial R&D.  The
areas concerned are new technologies for the digital interconnection of consumer electronics.
(e) Duration
The project is foreseen to run from 1 January 1997 until the end of 2000.
(f) Consequences for International Trade
No effects on trade.
(g) Legal basis
Framework Law concerning financial assistance (Kaderwet verstrekking financiële
middelen).
14. Eureka Programme MEDEA (Micro-Electronics Development for European
Applications)
(a) Title
“Eureka programme MEDEA (Micro-Electronics Development for European Applications)”.
MEDEA is the successor of the Eureka project JESSI (Joint European Submicron Silicon).
(b) Form of the subsidy
Subsidy is provided as a grant that does not exceed 50 per cent of the cost of the projects.G/SCM/N/71/EEC/Add.11
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(c) Subsidy
For the period 1.1.1997 until 31.12.2000 NLG 280 million was available.
(d) Policy-goals
Goal of the subsidy is to reinforce the stock of scientific knowledge in industrial R&D in the
area of microelectronics.  To achieve this, research is being done in the following areas:
(a) Process and production technology related to the manufacturing of integrated circuits;
(b) New-design methods and systems and tools related to the design of integrated
circuits;
(c) New chipsets for highly advanced applications.
(e) Duration
The programme is carried out during the period 1.1.1997 to 31.12.2000.
(f) Consequences for International Trade
No effects on trade.
(g) Legal basis
Framework Law concerning financial assistance (Kaderwet verstrekking financiële
middelen).
15. Act on taxes with an environmental base – Tax on groundwater
(a) Title
Law on environmental taxes – tax on groundwater
The tax is levied from the proprietor of the establishment extracting groundwater, for instance
drinking water companies, farmers and industries.
The law contains an exemption the use of ri nsing water for companies that extract the
groundwater themselves.  Companies that obtain water from a drinking water company get a
restitution.
(b) Form of the Subsidy
Tax concession in the form of tax exemption or tax restitution.
(c) Subsidy
It is estimated that as a consequence of the tax exemption and the tax reduction that
1.2 million NLG is foregone.G/SCM/N/71/EEC/Add.11
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(d) Policy goals
The exemption and the restitution for the use of  groundwater to rinse reusable packaging like
deposit-return bottles is motivated by environmental reasons.
(e) Duration of the subsidy
Unlimited
(f) Consequences for International Trade
No effects on trade.
(g) Legal Basis
Law on environmental taxes, as last amended on 25.4.2000, Law Gazette 195.
16. Act on Taxes with an Environmental Base – Tax on waste
(a) Title
Law on environmental taxes – tax on waste
The tax is levied on waste which is delivered to dumps and incinerators and contains an
exemption for de-inking residue (landfilling).
(b) Form of the subsidy
Tax exemption
(c) Subsidy
The waste tax has been altered as of 1 January 2000.  Instead of the boundary between
combustible and incombustible waste, now the notion of "volumieke massa" has been
introduced concerning delivering waste to landfillsites. If the mass is below 1100 kg/m3 therate is NLG 141.66 per 1000 kilogram, if the mass is higher than 1100 kg/m3, the rate is
NLG 27.29 per 1000 kilogram. For incineration a zero rate is applicable.  About 11,000 ton
de-inking residue was delivered at a landfill, this implies a tax loss of about NLG 0.32
millions.
(d) Policy goals
The de-inking residue is exempted because taxing this waste would make recycling more
expensive than the alternative of using primary material.
(e) Duration of the subsidy
Unlimited
(f) Consequences for International Trade
No effects on trade.G/SCM/N/71/EEC/Add.11
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(g) Legal Basis
Law on environmental taxes, as last amended on 25.4.2000, Law Gazette 195.
17. Regulatory energy tax
(a) Title
Law on environmental taxes – Regulatory energy tax
The law contains special provisions for renewable energy, such as wind energy, solar energy,
small scale waterpower and biomass.
(b) Form of the subsidy
Tax concessions.
(c) Subsidy
- Payment discount: the amount involved is NLG 42 million in 2000.
- Zero-rate green electricity: the amount involved is estimated at
NLG 20 million in 2000.
(d) Policy goals
Motivation for the special provisions for renewable energy is that these forms of energy
should be promoted as much as possible in the interests of the environment.
(e) Duration of the subsidy
Permanent
(f) Trade effects of the subsidy
No effects on trade.
(g) Legal Basis
The legal provisions are laid down in chapter Va of the Law on environmental taxes by Act of
13 December 1995, Law Gazette No. 662.
18. Regulation to stimulate the use of modes of urban transport, both passengers and goods,
which are less harmful to the environment (economical, silent and clean techniques)
(a) Title
Regulation to stimulate the use of modes of urban transport, both passengers and goods,
which are less harmful to the environment (economical, silent and clean techniques).
(b) Form of the subsidy
Subsidy on extra cost for extra costs by exploitationG/SCM/N/71/EEC/Add.11
Page 16
(c) Subsidy
The annual budget is spread over different types of projects.  The subsidy amounts to 90 per
cent of the costs, to a maximum of NLG 200,000 for feasibility research and transfer of
knowledge; to 50 per cent of the costs, to a maximum of NLG 1,500,000 for research anddevelopment projects, to 25 per cent of the costs, to a maximum of NLG 1,500,000 for
practical experiments and demonstration projects.
In 2000 there was no subsidy available.
(d) Policy goals
The purpose of the regulation is to stimulate research on, and development and application of
transportation and traffic techniques in order to contain air pollution in the urban environment
caused by traffic.  The projects to be financed under the regulation vary from operational
experiments with buses driven by natural gas or electrical motors to integration of (small)
vans in freight transportation lines to urban areas.
(e) Duration of the subsidy
Indefinite
(f) Trade effects of the subsidy
No effects on trade.
19. BSE (Decision on subsidies to energy programmes)
(a) Title
Besluit subsidies energieprogramma’s (BSE) (Decision on subsidies to energy programmes)
(b) Period
2000
(c) Policy objective
Promoting the rational use of energy and the use of renewable energy
(d) Legal Basis
Staatscourant 28-3-00, no. 62, Staatscourant 10-700, no. 130, Staatscourant 12-500, no. 92,
Staatscourant 14-7-00, no. 133, Staatscourant 20-6-00, no. 116, Staatscourant 13-7-00,
no. 134
(e) Form of subsidy
GrantG/SCM/N/71/EEC/Add.11
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(f) To whom and how the subsidy is provided
To enterprises and non-profit organisations for R,D & D and dissemination contribute to the
objectives of one of 20-odd energy programmes.
Research or development projects: up to 50 per cent of project costs (SMEs and non-profit
organisations up to 60 per cent)
Demonstration projects: up to 40 per cent of project costs.Dissemination projects: up to 25 per cent of project costs.Actual percentages depend on the project’s contribution to the objectives of an energy
programme and the benefits of the results of the project to the recipient of the subsidy.
(g) Subsidy
Total budget NLG 157.9 millions. Subsidy per project: in the average NLG 145,000
(h) Duration
The regulation came into effect in 1994. No fixed expiration date.
(i) Trade effects of the subsidy
No effects on trade.
20. Energy equipment in non profit and other sectors
(a) Title
Subsidieregeling energievoorzieningen in de non-profit en bijzondere sectoren (EINP).
(b) Period
2000
(c) Policy objective
Stimulating investments in energy saving and renewable energy
(d) Legal Basis
Staatscourant 27-1-00, no. 19
(e) Form of subsidy
Grant
(f) To whom and how the subsidy is provided
To non-profit organisations, water utilities and Schiphol Airport for investments in energy
saving and renewable energy, as well as to private persons who buy a windturbine.  SubsidiesG/SCM/N/71/EEC/Add.11
Page 18
vary from 18.5 per cent of investment costs below NLG 65,000 to 14.5 per cent of investment
costs over NLG 503,000 and less than NLG 10,660,000. For private persons buying a
windturbine the subsidy is 20 per cent.
(g) Subsidy
Committed NLG 47.4 million and 6.2 million for private persons buying a windturbine
(h) Duration
The regulation came into effect in 1998.  No fixed expiration date.
(i) Trade effects of the subsidy
No effects on trade.
21. Subsidy scheme for environmental technology
(a) Title
Subsidy scheme for environmental technology
(b) Period
2000
(c) Purpose
The subsidy is designed to encourage the development and wider application of new
advanced environmental technology
(d) Form of the subsidy
Grant
(e) To whom and how the subsidy is provided
The subsidy is paid to organisations and enterprises for the development and wider
application of new and advanced environmental technology
(f) Subsidy
The total amount of the subsidy in 2000: NLG 75 million
(g) Duration
The duration of the scheme is not limited
(h) Legal basis
Decision of 25 February 2000, published in ‘de Staatscourant 2000’, no. 50.G/SCM/N/71/EEC/Add.11
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(i) Trade effects of the subsidy
No effects on trade.
22. CO2 Reduction Scheme
(a) Title
CO2 reduction Scheme (Besluit subsidies CO2-reductieplan)
(b) Period
2000
(c) Policy objective
CO2 reduction.
(d) Legal Basis
Decisions of 4 June 1998, ‘Staatsblad 1998’, 387, ‘Staatscourant 1998’, 125 (30 June 1998),
‘Staatscourant 1999’, 135 (20 July 1999), decision of 5 April 2000, ‘Staatscourant 72’,
11 April 2000.
(e) Form of subsidy
Grant
(f) To whom and how the subsidy is provided
The CO2 reduction Scheme consist of tenders.  The budget for the first tender amounts to
NLG 58 million.  The budget for the second tender amounts to NLG 190 million. The budget
for the third tender amounts to NLG 125 million.
There is not an absolute maximum for the subs idy per project. However, there a two relative
maxima:
The subsidy shall not exceed 30 per cent (40 per cent if SME) of the costs directly attributable
to the CO2 reduction project as has been incurred and paid for by the subsidy recipients in so
far as they are necessary to achieve a reduction in CO2 emissions.
The annuity of the subsidy divided by the average annual CO2 reduction calculated over the
technical life of the facility, shall not exceed certain maxima.  (Varying from 20 to 150 NLG
per ton CO2 reduction.
(g) Subsidy
In 2000: committed: NLG 8.95 million. Paid: NLG 27.5 million
(h) Duration
Until budget is expiredG/SCM/N/71/EEC/Add.11
Page 20
(i) Trade effects of the subsidy
No effects on trade
23. Subsidy Regulation for Regional Investment Projects 2000
(a) Title of the subsidy
Subsidy Regulation for Regional Investment Projects
(b) Form of the subsidy
Grant
(c) Cost of the subsidy
The total amount budgeted for 2000 was NLG 32.2 million.
(d) Policy goals
The subsidy is intended to improve the economic  structure in the economically weaker parts
of the Netherlands.  The subsidy is provided  to companies that invest in these regions.
(e) Duration of the subsidy
Until 2006
(f) Consequences for international trade
The subsidy has no consequences for international trade.
(g) Legal basis
The regulation was published in ‘het Staatsblad’ of 2000 no. 354.
24. The research and development programme on soil remediation, soil protection and soil
quality. The foundation on knowledge development and the transfer of knowledge in the
field of the soil
(a) Title
Het O&O programma bodemsanering, bodembescherming en bodemkwaliteitsbeheer.
Stichting Kennisontwikkeling en Kennisoverdracht Bodem (SKB)
The research and development programme on soil remediation, soil protection and soil
quality. The foundation on knowledge development and the transfer of knowledge in the field
of the soil.
(b) Form of the subsidy
Subsidy is given as a grant.G/SCM/N/71/EEC/Add.11
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(c) Subsidy
The grant of the government will be NLG 10 million in the year 2000.
(d) Policy goals
Het SKB has a task to improve the knowledge-infrastructure in the field of soil quality and to
set up the transfer of knowledge in the field of soil quality, soil protection and soil
remediation between industry, universities, public research bodies and other public bodies.
The foundation has set up a research programme to stimulate  research and development
projects.
(e) Duration of the subsidy
The duration of the subsidy of the foundation is estimated for 10 years.
(f) Consequences for international trade
The subsidy-scheme has no direct consequences for international trade, so no statistics can be
given.
(g) Legal basis
Decision of 8 December 1998, published in Staatscourant 1998, 720.
25. The regulation on environmental investment deduction 2000
(a) Title
Aanwijzingsregeling milieu-investeringsaftrek 2000. The regulation on environmental
investment deduction 2000.
(b) Form of the subsidy
Subsidy is given as a tax measure. The advantage for the recipient is a reduction in the firm’s
tax burden in the form of a reduction in the amount of tax. The environmental investment
deduction for capital equipment from category I of the ‘Milieulijst 2000’ is 30 per cent and
from category II 15 per cent.
(c) Subsidy
Budget 2000: the estimation of the loss of tax revenue in 2000 is NLG 20 million.
(d) Policy goals
Goal is to stimulate investments in environmental friendly capital equipment made possible
by applying a reduction in the tax base which compensates a part of the costs.
(e) Duration of the subsidy
UnlimitedG/SCM/N/71/EEC/Add.11
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(f) Consequences for international trade
No effects on trade
(g) Legal basis
Decision of 17 July 2000, published in Staatscourant 2000, no. 140.
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