commiss regul ec februari amend regul ec extens scope includ aid research develop commiss european commun regard treati establish european commun regard council regul ec applic articl treati establish european commun categori horizont state aid point articl thereof publish draft regul consult advisori committe state aid definit small medium size enterpris sme commiss regul ec januari applic articl ec treati state aid small medium size enterpris commiss recommend ec april definit small medium size enterpris recommend replac recommend ec definit micro small medium size enterpris effect januari rule clarifi case invest take place area elig region aid sector region aid forbidden region aid ceil appli region invest carri sector beneficiari belong elig region aid rule requir notif larg individu grant threshold clarifi experi shown desir unifi simplifi report system annual report adopt pursuant articl council regul ec march lai detail rule applic articl ec treati specif report provis laid annex iii regul ec appli time gener report system adopt lai provis assess compat common market aid small medium size enterpris grant prior authoris commiss entri forc regul ec aid research develop contribut econom growth strengthen competit boost employ aid research develop sme utmost import structur disadvantag sme li difficulti experi gain access technolog develop technolog transfer time commiss view commun framework state aid research develop assum state aid research develop repres incent sme engag research develop sme gener spend low percentag turnov research develop activ basi experi applic commun framework state aid research develop sme commiss decid justifi exempt aid prior notif take account aid limit potenti neg effect competit appli aid feasibl studi aid cover patent cost individu aid exce ceil scope regul ec extend cover aid research develop grant sme widest rang sector definit regul ec amend order account particular state aid research develop ad definit stage research develop contain annex commun framework state aid research develop insert list elig cost correspond list annex ii framework clarif order reflect fact regul directli applic member state beneficiari benefit doubl subsidis ident research result guidanc commun framework state aid research develop measur constitut state aid mean articl treati remain relev purpos regul view encourag dissemin research result sme receiv aid cost obtain valid patent industri properti right result research develop activ precondit exempt aid activ led question receiv aid suffici activ qualifi research develop aid research develop aid sme exempt regul ec ceil commun framework state aid research develop appli individu notif appli respect individu aid exempt regul special rule continu appli eureka project fall scope declar ministeri confer hanov novemb consid common european interest regul ec exempt aid grant form advanc express percentag elig cost exce aid intens set regul repay event success outcom research activ provid framework state aid research develop commiss assess reimburs aid case case basi take account propos condit reimburs regul ec amend regul appli state aid research develop grant small medium size enterpris commun framework state aid research develop continu assess aid research develop notifi commiss regul ec amend adopt regul articl regul ec amend articl amend point replac quot regard articl activ link product process market product list annex treati quot point ad quot aid fall scope council regul ec quot articl amend point subparagraph ad quot aid research develop amp gross aid intens amp project carri collabor public research establish enterpris calcul basi combin aid deriv direct govern support specif research project constitut aid contribut public profit make higher educ research establish project quot point ad quot fundament research activ design broaden scientif technic knowledg link industri commerci object industri research plan research critic investig aim acquisit knowledg object knowledg develop product process servic bring signific improv exist product process servic pre competit develop shape result industri research plan arrang design alter improv product process servic intend sold includ creation initi prototyp commerci includ conceptu formul design product process servic initi demonstr project pilot project provid project convert industri applic commerci exploit includ routin period made product product line manufactur process exist servic oper progress repres improv quot articl paragraph replac quot invest take place area sector qualifi region aid pursuant articl treati moment aid grant gross aid intens exce case small enterpris case medium size enterpris invest take place area sector qualifi region aid moment aid grant aid intens exce ceil region invest aid determin map approv commiss member state percentag point gross area cover articl provid total net aid intens exce percentag point gross area cover articl provid total net aid intens exce higher region aid ceil appli aid grant condit invest maintain recipi region year beneficiari contribut financ quot articl insert quot articl aid research develop aid research develop compat common market mean articl treati exempt notif requir articl treati fulfil condit set paragraph aid project complet fall stage research develop defin articl gross aid intens calcul basi elig cost project exce fundament research industri research pre competit develop project includ stage research develop permiss aid intens establish basi weight averag respect permiss aid intens calcul basi elig cost involv case collabor project maximum amount aid beneficiari exce permit aid intens calcul refer elig cost incur beneficiari concern ceil paragraph increas maximum gross aid intens industri research pre competit develop project take place area time aid grant qualifi region aid maximum aid intens increas percentag point gross area cover articl treati percentag point gross area cover articl treati project aim carri research potenti multi sector applic focus multidisciplinari approach accord object task technic target specif project programm undertaken sixth framework programm research develop establish decis ec european parliament council subsequ framework programm research develop eureka maximum aid intens increas percentag point gross maximum aid intens increas percentag point condit satisfi project involv effect cross border cooper independ partner member state context coordin nation amp polici singl compani member state grant aid bear elig cost ii project involv effect cooper compani public research bodi context coordin nation amp polici public research bodi bear elig project cost publish result stem research implement bodi iii result project wide dissemin technic scientif confer publish peer review scientif technic journal purpos point ii subcontract consid effect cooper elig cost purpos articl personnel cost research technician support staff extent emploi research project cost instrument equip extent durat research project instrument equip full life research project depreci cost life research project calcul basi good account practic consid elig cost build land extent durat research project regard build depreci cost life research project calcul basi good account practic consid elig land cost commerci transfer incur capit cost elig cost consult equival servic exclus research activ includ research technic knowledg patent bought licens sourc market price transact carri arm length element collus involv cost consid elig total elig project cost addit overhead incur directli result research project oper expens includ cost materi suppli similar product incur directli result research activ articl aid technic feasibl studi aid technic feasibl studi preparatori industri research activ pre competit develop activ compat common market mean articl treati exempt notif requir articl treati provid gross aid intens calcul basi studi cost exce articl aid patent cost aid cost obtain valid patent industri properti right compat common market mean articl treati exempt notif requir articl treati level aid qualifi amp aid respect research activ led industri properti right concern elig cost purpos paragraph cost preced grant legal jurisdict includ cost relat prepar file prosecut applic cost incur renew applic grant translat cost incur order obtain grant valid legal jurisdict cost incur defend valid offici prosecut applic opposit proceed cost occur grant quot articl replac quot articl larg individu aid grant case aid cover articl regul exempt individu aid grant threshold met total elig cost project eur area sector qualifi region aid gross aid intens ceil laid articl ii area sector qualifi region aid net aid intens net aid ceil determin region aid map area concern total gross aid amount eur case aid cover articl regul exempt individu aid grant threshold met total elig cost project incur compani particip project eur propos provid aid gross grant equival eur individu compani case aid grant eureka project threshold subparagraph replac total elig cost eureka project incur compani particip project eur propos provid aid gross grant equival eur individu compani quot articl insert quot articl aid remain subject prior notif commiss regul exempt aid individu aid aid grant aid scheme form advanc repay event success outcom research activ total amount advanc express percentag elig cost exce intens provid articl limit fix articl regul prejudic oblig member state notifi individu grant aid state aid instrument oblig notifi inform commiss aid enterpris receiv restructur aid mean commun guidelin state aid rescu restructur firm difficulti oblig notifi region aid larg invest project applic multisector framework quot articl paragraph replac quot aid ceil fix articl appli support aid project financ state resourc partli financ commun quot articl paragraph replac quot member state compil annual report applic regul accord implement provis form content annual report provis laid pursuant articl council regul ec provis enter forc member state compil annual report applic regul respect part calendar year regul appli form laid annex iii computeris form member state provid commiss report month expiri period report relat quot articl insert quot articl transit provis notif aid research develop pend march continu assess framework state aid research develop pend notif assess accord provis regul aid scheme implement date entri forc regul aid grant scheme absenc commiss authoris breach notif requir articl treati compat common market mean articl treati exempt fulfil condit laid articl articl regul individu aid scheme grant date entri forc regul absenc commiss authoris breach notif requir articl treati compat common market mean articl treati exempt fulfil condit regul requir articl express refer made regul aid fulfil condit assess commiss accord relev framework guidelin commun notic quot annex replac text annex regul articl regul enter forc dai public offici journal european union point articl appli januari regul bind entireti directli applic member state brussel februari commiss mario monti member commiss oj oj oj oj oj oj regul amend act access oj oj oj oj oj annex quot annex definit small medium size enterpris extract commiss recommend ec definit small medium size enterpris oj definit micro small medium size enterpris adopt commiss articl enterpris enterpris consid entiti engag econom activ irrespect legal form includ emploi person famili busi engag craft activ partnership associ regularli engag econom activ articl staff headcount financi ceil determin enterpris categori categori micro small medium size enterpris sme made enterpris emploi fewer person annual turnov exceed million euro annual balanc sheet total exceed eur million sme categori small enterpris defin enterpris emploi fewer person annual turnov annual balanc sheet total exce eur million sme categori micro enterpris defin enterpris emploi fewer person annual turnov annual balanc sheet total exce eur million articl type enterpris consider calcul staff number financi amount quot autonom enterpris quot enterpris classifi partner enterpris mean paragraph link enterpris mean paragraph quot partner enterpris quot enterpris classifi link enterpris mean paragraph relationship enterpris upstream enterpris hold sole jointli link enterpris mean paragraph capit vote right enterpris downstream enterpris enterpris rank autonom partner enterpris threshold reach exceed investor provid investor link mean paragraph individu jointli enterpris question public invest corpor ventur capit compani individu group individu regular ventur capit invest activ invest equiti capit unquot busi busi angel provid total invest busi angel enterpris eur univers profit research centr institut investor includ region develop fund autonom local author annual budget eur million inhabit quot link enterpris quot enterpris relationship enterpris major sharehold member vote right enterpris enterpris appoint remov major member administr manag supervisori bodi enterpris enterpris exercis domin influenc enterpris pursuant contract enter enterpris provis memorandum articl associ enterpris sharehold member enterpris control pursuant agreement sharehold member enterpris major sharehold member vote right enterpris presumpt domin influenc exist investor list subparagraph paragraph involv directli indirectli manag enterpris question prejudic right stakehold enterpris relationship subparagraph enterpris investor mention paragraph consid link enterpris relationship natur person group natur person act jointli consid link enterpris engag activ part activ relev market adjac market quot adjac market quot consid market product servic situat directli upstream downstream relev market case set paragraph subparagraph enterpris consid sme capit vote right directli indirectli control jointli individu public bodi enterpris make declar statu autonom enterpris partner enterpris link enterpris includ data ceil set articl declar made capit spread determin held case enterpris declar good faith legitim presum own enterpris jointli enterpris link declar made prejudic check investig provid nation commun rule articl data staff headcount financi amount refer period data appli headcount staff financi amount relat latest approv account period calcul annual basi account date closur account amount select turnov calcul exclud ad tax vat indirect tax date closur account enterpris find annual basi exceed fallen headcount financi ceil state articl result loss acquisit statu medium size small micro enterpris ceil exceed consecut account period case newli establish enterpris account approv data appli deriv bona fide estim made financi year articl staff headcount headcount correspond number annual work unit awu number person work full time enterpris question behalf entir refer year consider work person work full year work work part time durat work season worker count fraction awu staff consist employe person work enterpris subordin deem employe nation law owner manag partner engag regular activ enterpris benefit financi advantag enterpris apprentic student engag vocat train apprenticeship vocat train contract includ staff durat matern parent leav count articl establish data enterpris case autonom enterpris data includ number staff determin exclus basi account enterpris data includ headcount enterpris partner enterpris link enterpris determin basi account data enterpris exist consolid account enterpris consolid account enterpris includ consolid data refer subparagraph ad data partner enterpris enterpris question situat immedi upstream downstream aggreg proport percentag interest capit vote right whichev greater case cross hold greater percentag appli data refer subparagraph ad data enterpris link directli indirectli enterpris question data includ consolid account applic paragraph data partner enterpris enterpris question deriv account data consolid exist ad data enterpris link partner enterpris account data includ consolid applic paragraph data enterpris link enterpris question deriv account data consolid exist ad pro rata data partner enterpris link enterpris situat immedi upstream downstream includ consolid account percentag proport percentag identifi subparagraph paragraph consolid account staff data enterpris staff figur calcul aggreg proportion data partner enterpris ad data enterpris enterpris question link quot