Regulation of the State Secretary for Infrastructure and Water Management and of the State Secretary for Taxation and Tax Administration amending the Green Projects Scheme 2022 with regard to the revision of the General Block Exemption Regulation 2023

TRIS notification 2023/0651/NL — draft technical regulation notified under Directive (EU) 2015/1535 (not yet adopted)

Regulation of the State Secretary for Infrastructure and Water Management and of the State Secretary for Taxation and Tax Administration amending the Green Projects Scheme 2022 with regard to the revision of the General Block Exemption Regulation 2023

1. MSG 001 IND 2023 0651 NL EN 21-11-2023 NL NOTIF
2. Netherlands
4. 2023/0651/NL - S50E - Environmentally-friendly measures
5. Regulation of the State Secretary for Infrastructure and Water Management and of the State Secretary for Taxation and Tax Administration amending the Green Projects Scheme 2022 with regard to the revision of the General Block Exemption Regulation 2023
6. Amendments relate to the following project categories in the scheme:
2. sustainable agriculture
3. circular economy
4. renewable energy
5. durable construction
6. sustainable mobility
no amendments in project category 1 (nature) and 7 (climate adaptation)
7.
8. The 2022 Green Projects Scheme is intended to promote the financing of innovative projects with positive environmental impacts beyond those legally required. The idea behind the scheme is that the application of the technology or the methodology must be new, or have low market penetration. Within this acceleration phase, the scheme plays a driving role for vanguard projects that can allow for higher standards at a later stage. The Annex to Article 2 may contain technical requirements.
The amendment to this scheme makes the Green Projects Scheme 2022 once again fit within the new GBER. Where more space is provided by the GBER, this is used if it ties in with the policy requirements. This is the case for categories/sub-categories 4.1.3, 5.3, 6.1, 6.2, 6.3 and 6.4. Where the new GBER no longer offers space, the categories are deleted (categories/sub-categories 3.2.2, 3.2.3 and 5.4), or refined (subcategories 2.2.4, 3.1.1, 3.1.2, 3.2.1, 3.4.4, 4.1.7, 4.1.8, 4.2.1). In particular, in the latter category, it is possible that the categories contain technical requirements (new or otherwise). These are the of result the amendment to make the existing categories appropriate within the GBER.
Information on the substance of the basic text of the Green Projects Scheme 2022 and substantiating the mutual recognition can be found in the notification of the basic text 2022/0185/NL.
9. The 2022 Green Projects Scheme is necessary for improving the quality of the environment.
This amendment to the scheme is necessary for bringing the Green Projects Scheme 2022 tax incentive measure into line with the new GBER. The requirements resulting from this may concern technical regulations. However, the amendments are proportionate, as this Regulation only adjusts what is necessary to fit the company assets within the European state-aid frameworks.
The Regulation is non-discriminatory because the origin of the assets does not play a part. On the contrary, the alignment with the EU state-aid frameworks ensures greater uniformity in the fiscal/financial stimulation of sustainable company assets.
The justification of necessity, proportionality and non-discrimination for the basic scheme remains valid for the Green Projects Scheme itself. This justification can be found in the notification of the basic text 2022/0185/NL.
10. Numbers or titles of basic texts: The basic texts were sent with a previous notification:
2022/0185/NL
11. No
12.
13. No
14. Yes
15. No
16.
TBT aspects: No
SPS aspects: No