Commission Decision (EU) 2022/1414 of 4 December 2020 ON AID SCHEME SA.21259 (201... (32022D1414)
Commission Decision (EU) 2022/1414 of 4 December 2020 ON AID SCHEME SA.21259 (2018/C) (ex 2018/NN) implemented by Portugal for Zona Franca da Madeira (ZFM) – Regime III (notified under document C(2020) 8550) (Only the Portuguese text is authentic) (Text with EEA relevance)
- COMMISSION DECISION (EU) 2022/1414
- of 4 December 2020
- ON AID SCHEME SA.21259 (2018/C) (ex 2018/NN) implemented by Portugal for Zona Franca da Madeira (ZFM) – Regime III
- (notified under document C(2020) 8550)
- (Only the Portuguese text is authentic)
- (Text with EEA relevance)
- 1. PROCEDURE
- 2. DETAILED DESCRIPTION OF THE AID SCHEME
- 2.1. The ZFM scheme under the 2007 Commission Decision
- 2.2. The ZFM scheme under the 2013 Commission Decision
- 2.3. The ZFM scheme put in place by Portugal and the views taken by Portugal in the 2015 monitoring
- 2.3.1. Origin of the profits benefiting from the income tax reduction
- 2.3.2. Job creation/maintenance in the region
- 3. GROUNDS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
- 4. INFORMATION SUBMITTED AFTER THE OPENING DECISION AND COMMENTS FROM PORTUGAL
- 4.1. Additional information submitted by Portugal in the course of the in-depth investigation
- 4.2. Comments from Portugal
- 5. OBSERVATIONS FROM THIRD INTERESTED PARTIES AND COMMENTS FROM PORTUGAL
- 5.1. Observations from third interest parties
- 5.2. Comments from Portugal
- 6. ASSESSMENT OF THE AID
- 6.1. Existence of aid within the meaning of Article 107(1) TFEU
- 6.1.1. State resources and imputability
- 6.1.2. Selective advantage
- 6.1.3. Distortion of competition and effect on trade
- 6.1.4. Existing aid classification and appropriate measures
- 6.1.5. De minimis aid
- 6.2. Compatibility of the aid
- 6.2.1. Compliance of the ZFM scheme with the 2007 and 2013 Commission Decisions
- 6.2.2. Compatibility of the ZFM scheme with the 2007 RAG
- 6.2.3. Compatibility of the aid scheme directly on the basis of Article 107(3)(a) TFEU
- 6.2.4. Compatibility of the aid with the 2014 GBER
- 7. RECOVERY, LEGAL CERTAINTY AND LEGITIMATE EXPECTATIONS
- 7.1. Recovery
- 7.2. Legal certainty and legitimate expectations
- 8. CONCLUSION
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
- Article 6
- Article 7
Feedback