On 1 July 2016, a new state aid register will come into force, and the Danish authorities are obligated to register any state aid granted.
The new register is based on a reform of the state aid rules initiated by the Commission in 2012. The reforming involved the introduction of a control mechanism requiring that the member states must establish and operate a national and public web-based register where state aid exceeding the current thresholds must be registered and be available to the public.
The purpose of the new register is to increase transparency by establishing a common platform for publication of state aid of a certain amount.
The requirement for registration will not change the member states' obligation to register state aid to the Commission via the SANI system and to await the Commission's approval before the state aid comes into force, or the obligation to inform the Commission on the application of the general Block Exemption Regulation no later than 20 days after the granting of the state aid.
However, the authority making the registration may get a lot of the information to be registered from the SANI system.
From 1 July 2016, the Danish authorities must register state aid exceeding € 500,000.
The obligation also applies to state aid granted under the rules applicable to the farming and fishing industry. However, other thresholds apply to these areas depending on the specific activity to which state aid is granted. The obligation to register state aid to the farming industry applies if the state aid is granted to a farm within primary farm production and the state aid exceeds € 60,000. In addition, state aid to other activities within the farming industry must be registered if exceeding € 500,000. State aid to the fishing industry must be registered if exceeding € 30,000.
The register will be published on the Business Authority's website so that the authorities can link to the register.
The register will be divided into two parts - one as regards registration and one as regards publication of information, which is the part giving the public access to the registered information.
The authority granting the state aid is responsible for the registration.
The registration is in Danish and in Danske kroner, and the information will then automatically be translated into English and converted into Euro when the information is published on the Commission's new website on the register.
The time limit for registration of state aid is six months from the date of the state aid. In general, this means that the registration must be made no later than six months' after the acceptance of the state aid. If the state aid is provided as a tax advantage, the time limit will be one year from the expiry of the time limit for submission of the tax return. Further, the registrations must be available for at least ten years from the date of the state aid.
Information to be registered
The information to be registered and thereby published is generally:
• Identification of the company (receiver of the state aid)
• Type of company (e.g. SME)
• State aid (Danish kroner)
• State aid element (percentage)
• State aid instrument (aid, pay, guarantees, tax advantage, etc.)
• Date of state aid
• Authority providing the state aid
• Purpose of the state aid
• The compatibility authority of the state aid
• Reference to the SANI system
The individual member state will own and be the controller of the registrations and the information.
Please do not hesitate to contact us if you have any questions to the state aid register.