Increased state aid "de minimis" threshold01/03/07 / cata_tax-news
European Commission Regulation no. 1998/2006 has increased the de minimis state aid threshold (a sum which, if exceeded, gives rise to the presumption that state aid can distort economic competition and is therefore incompatible with the common market).
Under the new rules, total de minimis state aid granted to a single entity in any three-year period may not exceed 200 000 EUR. In the road-building sector, this sums falls to 100 000 EUR in any three year fiscal period. Imposition of a fine under the Act on Administration of Taxes and Fees has also been deemed to constitute a form of state aid.