VADEMECUM COMMUNITY RULES ON STATE AID - Interact

Cumulation
The above ceiling (EUR 200 000 of de minimis aid over a three fiscal year period) applies to
the total amount of de minimis aid granted to a single company. The amount is lowered to
EUR 100 000 in the road transport sector.
When granting a de minimis aid to a particular undertaking, the Member State concerned must
check whether the new aid will not raise the total amount of de minimis aid received by that
undertaking during the relevant three year period above the EUR 200 000 (or EUR 100 000,
as applicable) ceiling.
The Member State is responsible for establishing the instruments needed to ensure an
effective control of the respect of the de minimis cumulation ceiling. This can be done in two
ways:
■ Either the Member State sets up a central register of de minimis aid containing
complete information on all de minimis aid granted by any authority within the
Member State.
■ Alternatively, the Member State explicitly informs the enterprise about the de minimis
character of the aid and obtains from the enterprise concerned full information about
other de minimis aid received during the two previous fiscal years and the current fiscal
year. Under all conditions, the Member State remains responsible for ensuring the
respect of the cumulation ceiling.
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