commun guidelin state aid environment protect introduct commiss adopt commun guidelin state aid environment protect expir decemb accord point guidelin conduct review conclud make amend meantim decemb decid extend valid guidelin june june commiss decid extend valid guidelin decemb guidelin adopt action field environ evolv initi member state commun world level adopt kyoto protocol member state grant state aid frequent energi sector aid provid frequent form uncommon recent tax reduct exempt form oper aid increas commiss adopt guidelin need order familiaris member state firm criteria appli decid aid measur plan member state compat common market articl ec treati environment polici object integr commiss polici aid control environment sector view promot sustain develop competit polici environment polici mutual antagonist requir environment protect integr definit implement competit polici promot sustain develop take long term environment requir account aid authoris consider effect aid term sustain develop full applic quot pollut pai quot principl form aid satisfi test make achiev high level environment protect avoid conflict principl internalis cost form aid advers effect trade member state competit run counter quot pollut pai quot principl hinder establish process sustain develop case aid design facilit complianc mandatori commun standard commiss approach guidelin consist determin condit state aid regard ensur environment protect sustain develop disproportion effect competit econom growth analysi carri light lesson drawn function guidelin light environment polici occur definit scope concept environment protect purpos guidelin commiss take quot environment protect quot action design remedi prevent damag physic surround natur resourc encourag effici resourc commiss energi save measur renew sourc energi action protect environ energi save measur understood mean thing action enabl compani reduc amount energi product cycl design manufactur machin mean transport oper fewer natur resourc cover guidelin action plant product unit view improv safeti hygien import elig type aid cover guidelin concept internalis cost guidelin quot internalis cost quot mean principl cost protect environ includ firm product cost quot pollut pai quot principl principl cost measur deal pollut born pollut pollut pollut pollut directli indirectli damag environ creat condit lead damag price reflect cost principl state price good servic incorpor extern cost neg impact environ product market commun standard mandatori commun standard set level attain environment term oblig commun law techniqu bat entail excess cost renew energi sourc renew fossil energi sourc wind energi solar energi geotherm energi wave energi tidal energi hydroelectr instal capac mw biomass biomass defin product agricultur forestri veget wast agricultur forestri food product industri untreat wood wast cork wast electr power gener renew energi sourc electr power gener plant renew energi sourc share electr power gener renew energi sourc hybrid plant tradit energi sourc conting purpos environment tax quot featur levi consid environment taxabl base levi clear neg effect environ levi regard environment clear discern posit environment effect gener member state show estim environment effect levi quot scope guidelin appli aid protect environ sector govern ec treati includ subject specif commun rule state aid steel process shipbuild motor vehicl synthet fibr transport fisheri exclud field cover commun guidelin state aid agricultur sector guidelin appli fisheri aquacultur prejudic applic provis set council regul ec decemb lai detail rule arrang commun structur assist fisheri sector guidelin examin state aid fisheri aquacultur sector state aid amp environment field subject rule set commun framework state aid research develop similarli commiss consid characterist aid environment train activ justifi aid treat separ examin accord provis commiss regul ec januari applic articl ec treati train aid virtu articl commiss decis ecsc decemb establish commun rule state aid steel industri aid environment protect steel industri continu analys accord commun guidelin state aid environment protect publish offici journal march expiri ecsc treati guidelin appli strand cost dealt separ commiss point virtu commiss regul ec januari applic articl ec treati de minimi aid aid eur grant firm period year caught articl regul appli agricultur fisheri transport sector cover ecsc treati polici control state aid environment polici commun polici environ essenti correct approach emphasi standard intend reflect main concern environment polici action programm environ entitl quot sustain quot adopt repres break approach emphasis conduct long term polici aim promot sustain develop object reconcil last basi develop european economi protect environ commun action longer limit react environment problem explicitli provid articl ec treati amend treati amsterdam environment protect requir integr definit implement commun polici activ foster activ involv socioeconom oper articl treati commun polici base quot pollut pai quot principl cost protect environ internalis firm product cost order implement polici commun seri instrument regul adopt standard voluntari agreement econom instrument commiss drew progress report action programm environ report state programm strategi object valid doubt progress made integr environment sustain aspect commun polici occur genuin chang attitud part interest parti policymak firm gener public import develop concept share respons environ make gener public awar issu stake commiss adopt global assess action programm assess note programm rais awar stakehold citizen decis maker sector pursu environment object activ progress made chang econom trend mode conduct harm environ assess note quot increasingli clear damag environ cost societi convers environment action gener benefit form econom growth employ competit quot quot effect applic pollut pai principl full internalis environment cost pollut remain critic process quot commiss polici control state aid environment purpos satisfi doubl imper ensur competit function market promot complet singl market increas competit firm ensur requir environment protect integr definit implement competit polici order promot sustain develop commiss believ internalis cost prioriti object achiev wai includ instrument base market law base regulatori approach effect tool achiev object cost internalis help ensur price accur reflect cost econom oper alloc financi resourc basi price good servic bui progress report programm emphasis aim realis price reflect ecolog cost turn make difficult rais public awar promot overexploit natur resourc ensur price reflect cost stage econom process make parti awar cost protect environ potenti advers effect trade competit state aid gener undermin aim enabl firm reduc cost artifici reveal cost environment protect consum long term form state aid run counter object sustain develop commun guidelin state aid adopt commiss form integr part commun polici gener quot pollut pai quot principl firm internalis cost protect environ milit grant state aid guidelin state aid justifi instanc specif circumst cost internalis firm aid repres temporari solut encourag firm adapt standard aid act incent firm improv standard undertak invest design reduc pollut plant commun guidelin adopt commiss view case total cost internalis aid temporari basi place adopt action programm environ base quot pollut pai quot principl cost internalis firm year adapt gradual applic principl commiss progress report action programm evalu report restat provid cost internalis market instrument order make signific progress improv environ market instrument proper price advoc kyoto protocol climat chang commiss posit aid longer make absenc cost internalis environment requir account long term price accur reflect cost environment protect cost fulli internalis commiss take view aid justifi case invest design bring compani line exist commun technic standard view order address special difficulti encount sme grant aid adapt commun standard period year adopt standard aid serv incent achiev level protect higher requir commun standard case member state decid adopt standard stringent commun standard achiev higher level environment protect appli firm invest environment protect strictest exist commun standard commun standard exist shown aid incent effect kind design firm compli exist commun technic standard standard constitut ordinari law firm compli provid aid order encourag obei law specif case energi sector tax reduct guidelin adopt energi sector undergon major consider member state adopt process adopt adopt tax effect conduc environment protect case exempt reduct tax grant firm categori order avoid place difficult competit situat commiss take view measur constitut state aid mean articl treati advers effect aid offset posit effect adopt tax exempt ensur adopt continu applic tax applic product commiss take view accept subject condit limit period time period year condit met member state remain free renotifi measur question commiss adopt approach analysi take consider posit result obtain environment term member state action recent year promot renew sourc energi combin heat energi product encourag commiss major advantag environ commiss take view measur promot renew sourc energi combin product electr power heat constitut state aid accept subject condit aid breach provis treati secondari legisl rel import environment aid data eighth survei state aid european union manufactur sector show environment aid account averag total aid grant manufactur servic sector period environment aid provid predominantli form grant proportion speak made form aid low interest loan state guarante sector receiv aid period increas aid measur energi sector support energi save promot renew sourc energi form ecotax gener condit authoris environment aid invest aid transit invest aid sme adapt commun standard period year adopt compulsori commun standard invest aid sme meet standard authoris maximum gross elig cost gener condit authoris invest aid firm improv commun standard invest aid enabl firm improv commun standard applic authoris gross elig invest cost defin point condit appli aid firm undertak invest absenc mandatori commun standard undertak invest order compli nation standard stringent applic commun standard invest energi invest energi save defin point deem equival invest promot environment protect invest plai major role achiev econom commun object environ elig invest aid basic rate elig cost invest combin product electr power heat qualifi guidelin shown measur benefici term protect environ convers effici high measur energi consumpt reduc product process damag environ connect commiss consider type primari energi product process born mind increas energi combin product heat power commun prioriti environ invest aid basic rate elig cost invest promot renew sourc energi deem equival environment invest undertaken absenc mandatori commun standard born mind measur support renew sourc energi commun environment prioriti long term object encourag rate aid invest support form energi elig cost commiss take view renew energi instal serv entir commun island residenti area benefit invest made connect qualifi bonu percentag point top basic rate elig cost commiss consid shown member state grant invest aid support renew energi elig cost instal concern entitl receiv support bonu firm locat assist region region elig nation region aid firm receiv aid promot region develop encourag invest environ provid addit aid environment invest carri accord point region elig region aid maximum rate environment aid applic elig cost defin point determin assist region maximum rate aid applic higher option basic rate environment invest aid gross standard system gross invest energi save renew sourc energi promot combin product electr power heat gross invest renew sourc energi suppli entir commun percentag point gross region cover articl percentag point region cover articl region aid rate percentag point gross bonu sme invest kind refer point carri small medium size enterpris increas percentag point gross authoris purpos guidelin definit sme relev commun text bonus assist region sme combin maximum rate environment aid exce gross elig cost sme qualifi doubl bonu provis applic region aid applic environment field invest concern invest concern invest land strictli order meet environment object invest build plant equip intend reduc elimin pollut nuisanc invest adapt product method view protect environ spend technolog transfer acquisit oper licenc patent patent qualifi intang asset satisfi test regard depreci asset purchas market term firm acquir power direct indirect control includ asset firm remain establish recipi aid year condit appli intang asset technic date sold year yield sale deduct elig cost part amount aid reimburs elig cost elig cost confin strictli extra invest cost meet environment object consequ cost invest environment protect easili identifi total cost commiss account object transpar method calcul cost technic compar invest provid degre environment protect case elig cost calcul net benefit accru increas capac cost save engend year life invest addit ancillari product year period renew energi elig invest cost extra cost born firm compar convent power plant capac term effect product energi sme adapt commun standard elig cost includ addit invest need attain level environment protect requir standard firm adapt nation standard adopt absenc commun standard elig cost consist addit invest cost achiev level environment protect requir nation standard firm adapt nation standard stringent commun standard undertak voluntari improv commun standard elig cost consist addit invest cost achiev level environment protect higher level requir commun standard cost invest need reach level protect requir commun standard elig standard exist elig cost consist invest cost achiev higher level environment protect firm firm question achiev absenc environment aid rehabilit pollut industri site intervent made firm repair environment damag rehabilit pollut industri site scope guidelin environment damag concern damag qualiti soil surfac water groundwat person respons pollut identifi person financ rehabilit accord quot pollut pai quot principl state aid quot person respons pollut quot meant person liabl law applic member state prejudic adopt commun rule matter person respons pollut identifi made bear cost person respons work receiv aid aid rehabilit pollut industri site amount elig cost cost work elig cost equal cost work increas land total amount aid circumst exce actual expenditur incur firm reloc firm commiss take view rule reloc firm site constitut environment protect give entitl aid guidelin grant aid justifi firm establish urban area natura design area lawfulli carri activ creat major pollut account locat move place establish suitabl area criteria satisfi time chang locat dictat environment protect ground order administr judici decis firm compli strictest environment standard applic region locat firm satisfi condit receiv invest aid accord point provis point grant bonu sme appli order determin amount elig cost case reloc aid commiss account yield sale rent plant land abandon compens paid event expropri cost connect purchas land construct purchas plant capac plant abandon account gain connect transfer plant notabl gain result improv occas transfer technolog account gain plant invest relat capac increas consider calcul elig cost confer entitl grant environment aid administr judici decis order chang locat result earli termin contract rent land build penalti impos firm termin contract consider calcul elig cost common rule aid invest improv commun standard undertaken commun standard exist grant improv bring compani line commun standard adopt forc firm aid enabl compli nation standard stringent commun standard commun standard exist compli nation standard final date laid relev nation measur invest carri date qualifi aid sme advisori consult servic environment field advisori consult servic plai import part help sme make progress environment protect commiss take view aid grant provis regul ec oper aid rule applic oper aid promot wast manag energi save rule appli type oper aid aid manag wast manag line hierarch classif principl wast manag aid energi save field aid shown absolut strictli limit compens extra product cost comparison market price relev product servic aid temporari gener rule wound time provid incent price reflect cost rapidli commiss take view firm bear cost treat industri wast accord quot pollut pai quot principl oper aid nation standard introduc stringent applic commun rule nation standard introduc absenc commun rule firm temporarili lose competit intern level firm receiv oper aid treatment industri industri wast financ servic provid proport amount wast produc cost treatment oper aid subject limit durat year aid quot degress quot intens amount extra cost year fallen linear fashion end year case quot degress quot aid durat limit year intens exce extra cost rule applic oper aid form tax reduct exempt adopt tax levi activ reason environment protect member state deem make provis temporari exempt firm notabl absenc harmonis european level temporari risk loss intern competit gener exempt constitut oper aid caught articl ec treati analys measur ascertain thing tax levi result commun decis autonom decis part member state tax levi result autonom decis part member state firm affect difficulti adapt rapidli tax burden circumst justif temporari exempt enabl firm adapt situat tax levi result commun direct scenario member state appli tax product rate higher minimum rate laid commun direct grant exempt firm result pai tax rate lower equal minimum rate set direct commiss take view circumst temporari exempt justifi enabl firm adapt higher taxat provid incent act environment friendli manner member state appli tax product minimum rate laid commun direct grant exempt firm subject taxat rate minimum rate exempt authoris direct question constitut aid incompat articl treati authoris direct commiss view compat articl disproportion light commun object pursu commiss special concern ensur exempt strictli limit time gener tax measur question make signific contribut protect environ care ensur exempt natur undermin gener object pursu exempt constitut oper aid authoris condit environment reason member state introduc tax sector activ product respect commun tax harmonis carri tax envisag member state exce laid commun legisl commiss take view exempt decis cover year period degress justifi case exempt condit conclus agreement member state concern recipi firm firm associ firm undertak achiev environment protect object period exempt appli firm conclud voluntari agreement effect agreement undertak relat thing reduct energi consumpt reduct emiss environment measur substanc agreement negoti member state assess commiss aid project notifi member state ensur strict monitor commit enter firm associ firm agreement conclud member state firm concern stipul penalti arrang applic commit met provis appli member state make tax reduct subject condit effect agreement commit refer exempt condit conclus agreement member state concern recipi firm altern condit satisfi reduct concern commun tax amount effect paid firm reduct remain higher commun minimum order provid firm incent improv environment protect reduct concern domest tax impos absenc commun tax firm elig reduct pai signific proport nation tax provis point appli exist tax condit satisfi time tax question appreci posit impact term environment protect derog firm concern decid tax adopt result signific chang econom condit firm difficult competit situat instanc amount reduct exce increas cost result chang econom condit longer increas cost reduct longer appli member state encourag develop process produc electr power convent energi sourc ga energi effici higher energi effici obtain convent product process case import techniqu environment protect provid primari energi reduc significantli neg effect term environment protect commiss take view total exempt tax justifi period year aid degress derog year grant accord condit set point exist tax increas significantli member state concern take view derog need firm condit set point tax applic analog reduct concern tax harmonis commun level domest tax lower equal commun minimum commiss take view long term exempt justifi case exempt grant satisfi condit laid point event cover express authoris derog commun minimum case reduct tax member state grant oper aid accord point rule applic oper aid renew energi sourc product renew energi oper aid allow guidelin commiss take view aid qualifi special treatment difficulti sourc energi encount compet effect convent sourc born mind commun polici encourag develop sourc energi notabl environment ground aid technic process energi produc unit cost compar convent sourc oper aid justifi order cover differ cost produc energi renew energi sourc market price energi form aid vari depend kind energi involv support mechan work member state studi case commiss account competit posit form energi involv member state grant aid renew energi sourc option renew energi field unit invest cost high gener account signific proport firm cost firm charg competit price market sell energi order account market access barrier renew energi member state grant aid compens differ product cost renew energi market price form power concern oper aid grant plant depreci energi produc plant qualifi assist aid cover fair return capit member state show indispens poor competit renew energi sourc determin amount oper aid account invest aid grant firm question respect plant notifi aid scheme commiss member state state precis support mechan method calcul amount aid commiss authoris scheme member state appli mechan method calcul grant aid firm unlik renew sourc energi biomass requir invest bring higher oper cost commiss amen oper aid exceed amount invest member state show aggreg cost born firm plant depreci higher market price energi option member state grant support renew energi sourc market mechan green certif tender system renew energi produc benefit indirectli guarante demand energi price market price convent power price green certif fix advanc depend suppli demand constitut state aid system authoris commiss member state show support essenti ensur viabil renew energi sourc concern aggreg result overcompens renew energi dissuad renew energi produc competit view verifi criteria met commiss intend authoris aid system period ten year assess support measur continu option member state grant oper aid plant produc renew energi calcul basi extern cost avoid environment cost societi bear quantiti energi produc product plant oper convent form energi calcul basi differ hand extern cost produc paid renew energi produc hand extern cost produc paid renew energi produc carri calcul member state method calcul internation recognis commun commiss provid thing reason quantifi compar cost analysi assess compet energi produc extern cost demonstr aid genuin compens extern cost cover event amount aid grant renew energi produc exce eur kwh amount aid grant produc exce amount aid result option reinvest firm renew sourc energi account commiss activ qualifi state aid option remain consist gener rule competit commiss aid give rise distort competit contrari common interest word aid result actual increas renew energi sourc expens convent energi sourc simpl transfer market share renew energi sourc condit met aid grant option form part scheme treat firm renew energi sector equal foot scheme provid aid grant discrimin firm produc renew energi scheme examin commiss year option member state grant oper aid accord gener rule govern aid point rule applic oper aid combin product electr power heat commiss take view oper aid combin product electr power heat justifi provid condit set point met aid grant firm distribut electr power heat public cost produc electr power heat exce market price similar circumst oper aid grant accord rule point decis aid essenti account cost revenu result product sale electr power heat oper aid grant condit industri combin product electr power heat shown product cost unit energi techniqu exce market price unit convent energi product cost includ plant normal return capit gain firm term heat product deduct product cost polici measur instrument reduc greenhous gase kyoto protocol sign member state commun parti undertak limit reduc greenhous ga emiss period commun target reduc greenhous ga emiss level member state commun parti protocol achiev greenhous ga reduct mean common coordin polici measur includ econom instrument mean instrument establish kyoto protocol intern emiss trade joint implement clean develop mechan absenc commun provis area prejudic commiss initi propos provis member state formul polici measur instrument wish adopt order compli target set kyoto protocol commiss take view mean adopt member state compli object protocol constitut state aid earli lai condit authoris aid basi exempt project examin commiss subject limit condit set guidelin environment aid authoris commiss pursuant articl ec treati quot aid facilit develop econom activ econom area aid advers affect trade condit extent contrari common interest quot aid promot execut import project common european interest environment prioriti benefici effect frontier member state concern authoris exempt provid articl ec treati aid project proce project specif defin qualit import make exemplari identifi contribut common european interest exempt appli commiss authoris aid higher rate limit laid aid authoris pursuant articl overlap aid sourc aid ceil stipul guidelin applic irrespect aid question financ wholli part state resourc commun resourc aid authoris guidelin combin form state aid mean articl treati form commun financ overlap produc aid intens higher laid guidelin case aid serv purpos involv elig cost favour aid ceil appli quot measur quot mean articl ec treati act articl treati commiss propos measur member state respect exist system aid order enabl assess substanti amount aid grant authoris scheme decid aid compat common market commiss propos measur articl treati member state notifi advanc individu case invest aid grant authoris scheme elig cost exce eur million aid exce gross grant equival eur million notif mean form model shown annex commiss propos measur articl member state bring exist environment aid scheme line guidelin januari commiss member state confirm month receipt propos measur refer point agre propos absenc repli commiss relev member state agre commiss point except aid class de minimi aid regul ec guidelin affect oblig incumb member state articl treati notifi aid scheme scheme individu aid grant firm framework authoris scheme commiss intend ensur authoris futur scheme compli guidelin applic guidelin guidelin applic publish offici journal european commun ceas applic decemb consult member state commiss amend date basi import competit polici environment polici consider order account commun polici intern commit commiss appli guidelin aid project notifi respect call decis guidelin publish offici journal project notifi prior public case notifi aid commiss appli guidelin aid grant public offici journal european commun guidelin forc aid grant case integr environment polici state aid guidelin articl treati state quot environment protect requir integr definit implement commun polici activ refer articl view promot sustain develop quot commiss adopt revis commun guidelin framework state aid requir account examin expedi member state provid environment impact studi notifi import aid project irrespect sector involv oj oj oj commiss set commit integr environment polici polici area work paper entitl quot integr environment aspect relev polici area quot report helsinki european council integr environment concern sustain develop commun polici sec final council recommend march cost alloc action public author environment matter oj concept techniqu introduc commun legisl council direct eec pollut caus danger substanc discharg aquat environ commun oj appear slightli amend form council direct eec june combat air pollut industri plant oj council direct eec septemb integr pollut prevent control oj quot ippc direct quot develop confirm concept scope ippc direct cover industri instal high pollut potenti direct appli novemb instal exist instal undergon substanti exist instal compli rule ippc direct octob date provis abovement direct relat concept bat continu appli rule concret standard emiss consumpt limit valu base techniqu set commun nation author definit contain commiss propos parliament council direct promot electr renew sourc intern electr market oj direct adopt parliament council commiss appli definit final text observ footnot environment tax charg singl market final purpos guidelin discuss concept state aid deriv articl ec treati case law court justic court instanc limit laid paragraph point oj oj commiss point guidelin concern environment aid prejudic applic provis govern state aid subject limit rule combin aid point oj oj oj strand cost cost firm bear commit made longer honour result liberalis sector question oj oj europ environ direct futur global assess european commun programm polici action relat environ sustain develop quot sustain quot final except sme provid point final action plan improv energi effici european commun final quot convers effici quot meant ratio quantiti primari energi produc secondari form energi quantiti secondari energi produc calcul electr energi produc thermal energi produc energi council resolut decemb commun strategi promot combin heat power oj council resolut june renew sourc energi oj bonus member state grant invest aid accord paragraph point aid elig cost invest assist region elig invest aid condit guidelin region state aid oj met bonu member state grant invest aid accord paragraph point aid elig cost commiss recommend ec april definit small medium size enterpris oj invest sme elig invest aid provis commiss regul ec januari applic articl ec treati state aid small medium size enterpris oj invest concern sole environment protect econom benefit addit reduct appli determin elig cost commiss point rehabilit work carri public author caught articl treati problem state aid aris land sold rehabilit price market expenditur incur firm rehabilit site expenditur shown fix asset balanc sheet rank elig invest case rehabilit pollut site person respons perform work necessarili person respons pollut mean express rule set point prejudic point aid sme refer footnot classif commun strategi wast manag final commun commiss recal wast manag prioriti object commun order reduc risk environ concept wast treatment look angl utilis recycl recoveri wast product unavoid treat elimin danger concept product cost understood net aid inclus normal level profit detail common coordin polici measur quot prepar implement kyoto protocol quot oj annex addit inform ordinarili suppli notifi state aid environment purpos articl treati scheme case aid grant approv scheme aid measur attach gener questionnair section annex ii commiss letter member state august notif standardis annual report object detail descript object measur type environment protect intend promot descript measur detail descript measur recipi descript total cost invest involv elig cost measur question appli past environment result obtain measur environment result anticip period aid grant improv standard standard applic measur appreci higher level environment protect achiev aid grant absenc mandatori standard give detail descript